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Sample records for public company accounting

  1. 78 FR 11915 - Order Approving Public Company Accounting Oversight Board Budget and Annual Accounting Support...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-02-20

    ..., Release No. 68921/February 13, 2013] Order Approving Public Company Accounting Oversight Board Budget and Annual Accounting Support Fee for Calendar Year 2013 The Sarbanes-Oxley Act of 2002, as amended (the ``Sarbanes-Oxley Act''),\\1\\ established the Public Company Accounting Oversight Board (``PCAOB'') to...

  2. 75 FR 81684 - Order Approving Public Company Accounting Oversight Board Budget and Annual Accounting Support...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-28

    ... discussions of PCAOB budget matters. \\2\\ 17 CFR 202.190. See Release No. 33-8724 (July 18, 2006) [71 FR 41998...; Release No. 34-63596/December 22, 2010] Order Approving Public Company Accounting Oversight Board Budget and Annual Accounting Support Fee for Calendar Year 2011 The Sarbanes-Oxley Act of 2002, as...

  3. 17 CFR 202.190 - Public Company Accounting Oversight Board budget approval process.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 2 2011-04-01 2011-04-01 false Public Company Accounting... SECURITIES AND EXCHANGE COMMISSION INFORMAL AND OTHER PROCEDURES Public Company Accounting Oversight Board (Regulation P) § 202.190 Public Company Accounting Oversight Board budget approval process. (a) Purpose....

  4. 17 CFR 202.190 - Public Company Accounting Oversight Board budget approval process.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 17 Commodity and Securities Exchanges 3 2014-04-01 2014-04-01 false Public Company Accounting... SECURITIES AND EXCHANGE COMMISSION INFORMAL AND OTHER PROCEDURES Public Company Accounting Oversight Board (Regulation P) § 202.190 Public Company Accounting Oversight Board budget approval process. (a) Purpose....

  5. 17 CFR 202.190 - Public Company Accounting Oversight Board budget approval process.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 17 Commodity and Securities Exchanges 2 2012-04-01 2012-04-01 false Public Company Accounting... SECURITIES AND EXCHANGE COMMISSION INFORMAL AND OTHER PROCEDURES Public Company Accounting Oversight Board (Regulation P) § 202.190 Public Company Accounting Oversight Board budget approval process. (a) Purpose....

  6. 75 FR 3509 - Public Company Accounting Oversight Board; Order Approving Proposed Rules on Auditing Standard No...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-01-21

    ...); 74 FR 57357 (November 5, 2009). II. Description Section 103 of the Act directs the Board, among other... COMMISSION Public Company Accounting Oversight Board; Order Approving Proposed Rules on Auditing Standard No..., 2009, the Public Company Accounting Oversight Board (the ``Board'' or the ``PCAOB'') filed with...

  7. 77 FR 2576 - Order Approving Public Company Accounting Oversight Board Budget and Annual Accounting Support...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-01-18

    ...'') to oversee the audits of companies that are subject to the securities laws, and related matters, in... discussions of PCAOB budget matters. \\3\\ 17 CFR 202.190. In accordance with the budget rule, in March 2011 the... accounting support fee. Due to the time needed to resolve this matter, consideration of the budget...

  8. 76 FR 52997 - Public Company Accounting Oversight Board; Order Approving Proposed Board Funding Final Rules for...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-24

    ...\\ 15 U.S.C. 7217(b). \\2\\ 15 U.S.C. 78s(b)(1). \\3\\ Release No. 34-64816 (Jul. 6, 2011) [76 FR 40950 (Jul... COMMISSION Public Company Accounting Oversight Board; Order Approving Proposed Board Funding Final Rules for Allocation of the Board's Accounting Support Fee Among Issuers, Brokers, and Dealers, and Other Amendments...

  9. 76 FR 40961 - Public Company Accounting Oversight Board; Notice of Filing of Proposed Temporary Rule for an...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-12

    ... COMMISSION [Release No. 34-64814; File No. PCAOB-2011-01) Public Company Accounting Oversight Board; Notice...''), notice is hereby given that on June 21, 2011, the Public Company Accounting Oversight Board (the ``Board... compliance of registered public accounting firms and their associated persons with the Act, the Board's...

  10. 75 FR 11210 - Public Company Accounting Oversight Board; Order Approving Proposed Amendment to Board Rules...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-10

    .... \\1\\ See SEC Release No. 34-61032 (November 19, 2009); 74 FR 61722 (November 25, 2009). II... required in those countries. See SEC Release No. 34-61212 (December 22, 2009); 74 FR 68875 (December 29... COMMISSION Public Company Accounting Oversight Board; Order Approving Proposed Amendment to Board...

  11. 76 FR 40950 - Public Company Accounting Oversight Board; Notice of Filing of Proposed Board Funding Final Rules...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-12

    ... COMMISSION Public Company Accounting Oversight Board; Notice of Filing of Proposed Board Funding Final Rules for Allocation of the Board's Accounting Support Fee Among Issuers, Brokers, and Dealers, and Other... 2002 (the ``Act''), notice is hereby given that on June 21, 2011, the Public Company...

  12. 77 FR 75689 - Public Company Accounting Oversight Board; Order Granting Approval of Proposed Rules on Auditing...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-12-21

    ... committees: Certain matters regarding the company's accounting policies, practices, and estimates (consistent..., the Board adopted transitional amendments to AU sec. 380 so that audit committee communications would... situations when a broker-dealer does not have a board of directors or audit committee.\\18\\ The commenter...

  13. 76 FR 52996 - Public Company Accounting Oversight Board; Order Approving Proposed Temporary Rule for an Interim...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-24

    .... 34-64814 (Jul. 6, 2011) [76 FR 40961 (Jul. 12, 2011)]. II. Discussion Section 982 of the Dodd-Frank... of the Chief Accountant, pursuant to delegated authority.\\12\\ \\12\\ 17 CFR 200.30-11(b)(2)....

  14. 17 CFR 256.234 - Accounts payable to associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... companies. 256.234 Section 256.234 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 7. Current and Accrued Liabilities § 256.234 Accounts payable...

  15. Public Accountancy Handbook.

    ERIC Educational Resources Information Center

    New York State Education Dept., Albany. Office of the Professions.

    A reference guide to laws, rules, and regulations that govern public accountancy practice in New York State is presented. In addition to identifying licensing requirements/procedures for certified public accountants, general provisions of Title VIII of the Education Law are covered, along with state management, professional misconduct, and…

  16. Public Accountancy Handbook.

    ERIC Educational Resources Information Center

    New York State Education Dept., Albany. Office of the Professions.

    The laws, rules and regulations of the State Education Department governing public accountancy practice in New York State are provided in this handbook. Licensure requirements are also described, and the forms for obtaining a license and first registration as a certified public accountant are provided. The booklet is divided into the following…

  17. 18 CFR 367.1450 - Account 145, Notes receivable from associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL....1230). (b) On the balance sheet, accounts receivable from an associate company may be set off...

  18. 18 CFR 367.2 - Companies for which this system of accounts is prescribed.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED... POWER ACT AND NATURAL GAS ACT General Instructions § 367.2 Companies for which this system of accounts... purpose of providing non-power services to any public utility or any natural gas company, or both, in...

  19. Accounting Considerations in Public Sector Risk Management Pools.

    ERIC Educational Resources Information Center

    Commons, Harriet V.

    1987-01-01

    The Government Accounting Standards Board's Insurance Issues Project has issued an invitation to comment on two issues: (1) whether governmental risk pools should follow the same accounting principles as commercial insurance companies and (2) financial statement disclosures required of entities with public accountability (MLF)

  20. 18 CFR 367.1010 - Account 101, Service company property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 101, Service company property. 367.1010 Section 367.1010 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Balance Sheet Chart of Accounts § 367.1010 Account 101, Service company property. (a)...

  1. 18 CFR 367.1010 - Account 101, Service company property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 101, Service company property. 367.1010 Section 367.1010 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Balance Sheet Chart of Accounts § 367.1010 Account 101, Service company property. (a)...

  2. 17 CFR 256.146 - Accounts receivable from associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... accommodate an associate company for emergency purposes or where obvious increased cost or time problems would... associate companies. 256.146 Section 256.146 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY...

  3. 12 CFR 390.97 - Removal, suspension, or debarment of independent public accountants and accounting firms...

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ..., Public Law 107-204, 116 Stat. 745 (2002) (Sarbanes-Oxley Act), and developed by the Public Company... thereunder, or any other law; (6) Has been removed, suspended, or debarred from practice before any federal... against an accounting firm under this section, the FDIC may consider, for example: (1) The gravity,...

  4. 12 CFR 390.97 - Removal, suspension, or debarment of independent public accountants and accounting firms...

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ..., Public Law 107-204, 116 Stat. 745 (2002) (Sarbanes-Oxley Act), and developed by the Public Company... thereunder, or any other law; (6) Has been removed, suspended, or debarred from practice before any federal... against an accounting firm under this section, the FDIC may consider, for example: (1) The gravity,...

  5. 12 CFR 390.97 - Removal, suspension, or debarment of independent public accountants and accounting firms...

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ..., Public Law 107-204, 116 Stat. 745 (2002) (Sarbanes-Oxley Act), and developed by the Public Company... thereunder, or any other law; (6) Has been removed, suspended, or debarred from practice before any federal... against an accounting firm under this section, the FDIC may consider, for example: (1) The gravity,...

  6. 18 CFR 367.4114 - Account 411.4, Investment tax credit adjustments, service company property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 411.4, Investment tax credit adjustments, service company property. 367.4114 Section 367.4114 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF...

  7. 18 CFR 367.1460 - Account 146, Accounts receivable from associate companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1460... balances subject to current settlement in open accounts with associate companies. Items that do not bear...

  8. Keeping Public Officials Accountable through Dialogue: Resolving the Accountability Paradox.

    ERIC Educational Resources Information Center

    Roberts, Nancy C.

    2002-01-01

    Discusses Harmon's Accountability Paradox in relation to the accountability of public officials. Promotes the use of dialogue because its advantage outweighs its cost as a mechanism of accountability when officials confront problems that defy definition and solution and when traditional solution methods have failed. (Contains 54 references.) (JOW)

  9. Publicly Traded Ed. Companies Are Rare

    ERIC Educational Resources Information Center

    Flanigan, Robin L.

    2012-01-01

    K12 Inc., the nation's largest provider of online precollegiate education, was launched in 2000 and went public seven years later after raising about $140 million in revenue. Like other companies, it moved from being privately held to being publicly traded to raise more money quickly, increase brand awareness, and accelerate business goals. The…

  10. 18 CFR 367.1460 - Account 146, Accounts receivable from associate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... receivable from associate companies. 367.1460 Section 367.1460 Conservation of Power and Water Resources... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets §...

  11. 18 CFR 367.2340 - Account 234, Accounts payable to associate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... payable to associate companies. 367.2340 Section 367.2340 Conservation of Power and Water Resources... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities §...

  12. 18 CFR 367.1460 - Account 146, Accounts receivable from associate companies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Account 146, Accounts... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets §...

  13. 18 CFR 367.1460 - Account 146, Accounts receivable from associate companies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Account 146, Accounts... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets §...

  14. 18 CFR 367.1460 - Account 146, Accounts receivable from associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 146, Accounts... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets §...

  15. 18 CFR 367.2340 - Account 234, Accounts payable to associate companies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Account 234, Accounts... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities §...

  16. 18 CFR 367.2340 - Account 234, Accounts payable to associate companies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Account 234, Accounts... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities §...

  17. 18 CFR 367.2340 - Account 234, Accounts payable to associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 234, Accounts... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities §...

  18. 18 CFR 367.4584 - Account 458.4, Excess or deficiency on servicing non-associate utility companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... or deficiency on servicing non-associate utility companies. 367.4584 Section 367.4584 Conservation of... THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Operating Revenue Chart of Accounts §...

  19. Interprofessional ethics and public accountability.

    PubMed

    Vance, R P

    1994-11-01

    Many ethical assessments of contemporary moral dilemmas have failed to appreciate the uncertainty and ambiguity that practitioners confront, especially when new and emerging technologies are involved. In an attempt to provide a more realistic and compelling approach to these problems, the seventh CAP Foundation Conference adopted an interprofessional perspective. Interprofessional ethics borrows from the American pragmatist tradition of John Dewey and Jeffrey Stout and the neothomistic perspective of Edmund Pellegrino and David Thomasma. Professions are public institutions that have made promises to preserve and enhance social goods, eg, health, justice, and tolerance. Yet, in a pluralistic democracy, each institution inevitably finds its moral presuppositions legitimately challenged by the presuppositions of others. The uncertainty and ambiguity that good physicians, lawyers, journalists, and regulators regularly confront arise from the partiality of each of their ethical perspectives. Hence, the more seriously we take our obligations to maintain public trust, the more clearly we should recognize our dependence on other professions.

  20. 76 FR 38382 - Public Service Company of Colorado; Notice of Filing

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-30

    ... Energy Regulatory Commission Public Service Company of Colorado; Notice of Filing Take notice that on June 6, 2011, Public Service Company of Colorado (PSCo) submitted a filing seeking approval of proposed... in Account 101, Electric Plant in Service. Any person desiring to intervene or to protest this...

  1. 18 CFR 367.1230 - Account 123, Investment in associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND... not relate to a subsidiary company. (If the investment relates to a subsidiary company, it must...

  2. Public Anthropology as Public Pedagogy: An Autobiographical Account

    ERIC Educational Resources Information Center

    Beck, Sam

    2011-01-01

    This autobiographical account provides a historical map of landmarks in the author's personal and professional life that led him to his present understanding of public anthropology as public pedagogy and vice versa. He indicates that his experiences led him to study sociocultural anthropology to investigate learning from experience, a foundational…

  3. Career Integration in the Public Accounting Profession

    ERIC Educational Resources Information Center

    Ras, Gerard J. M.

    2008-01-01

    This paper seeks to solve the labor shortage in the public accounting profession. It examines why people want to become CPAs, the influence of generational differences on career choices and considers methods to attract and retain CPAs that focus on attracting students, work-life balance issues and alternative work arrangements through career…

  4. Engineering Accountability for Results into Public Education.

    ERIC Educational Resources Information Center

    Lessinger, Leon

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

  5. 18 CFR 367.2 - Companies for which this system of accounts is prescribed.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... construction company. (2) Electric or gas utility companies. (3) Companies primarily engaged: (i) In the... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Companies for which... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR...

  6. 76 FR 40903 - Maine Public Service Company; Notice of Filing

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-12

    ... Energy Regulatory Commission Maine Public Service Company; Notice of Filing Take notice that on June 22, 2011, Maine Public Service Company submitted a filing notifying the Commission of its relinquishment... available for review in the Commission's Public Reference Room in Washington, DC. There is an...

  7. 18 CFR 367.4181 - Account 418.1, Equity in earnings of subsidiary companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 418.1, Equity... § 367.4181 Account 418.1, Equity in earnings of subsidiary companies. This account must include the service company's equity in the earnings or losses of subsidiary companies for the year....

  8. 18 CFR 367.4181 - Account 418.1, Equity in earnings of subsidiary companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 418.1, Equity... § 367.4181 Account 418.1, Equity in earnings of subsidiary companies. This account must include the service company's equity in the earnings or losses of subsidiary companies for the year....

  9. 17 CFR 250.12 - Exemption of certain public utility companies from the definition of subsidiary companies of...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... utility companies from the definition of subsidiary companies of holding companies. 250.12 Section 250.12... REGULATIONS, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 Registration and General Exemptions § 250.12 Exemption of certain public utility companies from the definition of subsidiary companies of holding...

  10. 47 CFR 36.341 - Cable and wire facilities expenses-Account 6410 (Class B telephone companies); Accounts 6411...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... (Class B telephone companies); Accounts 6411, 6421, 6422, 6423, 6424, 6426, 6431, and 6441 (Class A telephone companies). 36.341 Section 36.341 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED... TELECOMMUNICATIONS PROPERTY COSTS, REVENUES, EXPENSES, TAXES AND RESERVES FOR TELECOMMUNICATIONS COMPANIES...

  11. 18 CFR 367.4300 - Account 430, Interest on debt to associate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... on debt to associate companies. 367.4300 Section 367.4300 Conservation of Power and Water Resources... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED... POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income §...

  12. 17 CFR 256.01-1 - Companies for which this system of accounts is prescribed.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... or construction work for, or the sale of goods to, associate companies. (b) This Uniform System of Accounts is not applicable to gas or electric utility companies; or companies primarily engaged (1) in... leased property and fuel reserves, for the use of associate companies....

  13. Turn public problems to private account.

    PubMed

    Rockefeller, Rodman C

    2003-08-01

    Many managers face increasing calls to invest corporate resources in charitable causes. How should executives balance a firm's very real economic imperative to maximize profitability with its hypothetical moral imperative to improve society? To provide one answer, the author draws on his experience as president of an economic-development company, IBEC. Viewing profit as "an essential discipline and measure of economic success" but not "the sole corporate goal," the company actively invested in social programs that met four criteria: they served a need of the local population; they required innovative approaches; they made sense on economic grounds; and they respected the social norms of the community. Such civic-minded efforts, the author argues in this prescient 1971 article, not only improve people's lives but also create the foundation for more affluent and dynamic markets--markets that ultimately produce greater profits for business. For example, one of IBEC's earliest ventures was directed toward solving Venezuela's problems in retail food marketing. Many important items were unavailable at the small stores where people shopped. So in 1949, working with local partners, IBEC opened a supermarket. Supermarkets soon changed the food-buying habits of the nation, and the initiative helped alter patterns of food distribution and created the reliable demand needed to establish a host of local suppliers. Return on IBEC's investment, and that of its local partners, was most satisfactory, the author reports. The road to meeting a public need-especially a major one--is rarely easy, the author says. But if management sizes up the need well, there is a good chance its new venture will survive under adversity.

  14. 12 CFR 563c.3 - Qualification of public accountant.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... REQUIREMENTS Form and Content of Financial Statements § 563c.3 Qualification of public accountant. (See also 17 CFR 210.2-01.) The term “qualified public accountant” means a certified public accountant or licensed... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Qualification of public accountant....

  15. 12 CFR 563c.3 - Qualification of public accountant.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... REQUIREMENTS Form and Content of Financial Statements § 563c.3 Qualification of public accountant. (See also 17 CFR 210.2-01.) The term “qualified public accountant” means a certified public accountant or licensed... 12 Banks and Banking 5 2011-01-01 2011-01-01 false Qualification of public accountant....

  16. Public accountability and sunshine healthcare regulation.

    PubMed

    Nunes, Rui; Brandão, Cristina; Rego, Guilhermina

    2011-12-01

    The lack of economic sustainability of most healthcare systems and a higher demand for quality and safety has contributed to the development of regulation as a decisive factor for modernisation, innovation and competitiveness in the health sector. The aim of this paper is to determine the importance of the principle of public accountability in healthcare regulation, stressing the fact that sunshine regulation-as a direct and transparent control over health activities-is vital for an effective regulatory activity, for an appropriate supervision of the different agents, to avoid quality shading problems and for healthy competition in this sector. Methodologically, the authors depart from Kieran Walshe's regulatory theory that foresees healthcare regulation as an instrument of performance improvement and they articulate this theory with the different regulatory strategies. The authors conclude that sunshine regulation takes on a special relevance as, by promoting publicity of the performance indicators, it contributes directly and indirectly to an overall improvement of the healthcare services, namely in countries were citizens are more critical with regard to the overall performance of the system. Indeed, sunshine regulation contributes to the achievement of high levels of transparency, which are fundamental to overcoming some of the market failures that are inevitable in the transformation of a vertical and integrated public system into a decentralised network where entrepreneurialism appears to be the predominant culture. PMID:21052847

  17. 18 CFR 367.1450 - Account 145, Notes receivable from associate companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1450... subject to current settlement in open accounts with associate companies. Items that do not bear...

  18. 18 CFR 367.3991 - Account 399.1, Asset retirement costs for service company property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 399.1, Asset retirement costs for service company property. 367.3991 Section 367.3991 Conservation of Power and Water..., FEDERAL POWER ACT AND NATURAL GAS ACT Service Company Property Chart of Accounts § 367.3991 Account...

  19. 18 CFR 367.3991 - Account 399.1, Asset retirement costs for service company property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 399.1, Asset retirement costs for service company property. 367.3991 Section 367.3991 Conservation of Power and Water..., FEDERAL POWER ACT AND NATURAL GAS ACT Service Company Property Chart of Accounts § 367.3991 Account...

  20. 18 CFR 367.1080 - Account 108, Accumulated provision for depreciation of service company property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., Accumulated provision for depreciation of service company property. 367.1080 Section 367.1080 Conservation of... Account 108, Accumulated provision for depreciation of service company property. (a) This account must be credited with the following: (1) Amounts charged to account 403, Depreciation expense (§ 367.4030), or...

  1. 18 CFR 367.4580 - Account 458, Services rendered to non-associate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... rendered to non-associate companies. 367.4580 Section 367.4580 Conservation of Power and Water Resources... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED... POWER ACT AND NATURAL GAS ACT Operating Revenue Chart of Accounts § 367.4580 Account 458,...

  2. 18 CFR 367.4571 - Account 457.1, Direct costs charged to associate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... costs charged to associate companies. 367.4571 Section 367.4571 Conservation of Power and Water... HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR..., FEDERAL POWER ACT AND NATURAL GAS ACT Operating Revenue Chart of Accounts § 367.4571 Account 457.1,...

  3. 18 CFR 367.4570 - Account 457, Services rendered to associate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... rendered to associate companies. 367.4570 Section 367.4570 Conservation of Power and Water Resources... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED... POWER ACT AND NATURAL GAS ACT Operating Revenue Chart of Accounts § 367.4570 Account 457,...

  4. 18 CFR 367.4572 - Account 457.2, Indirect costs charged to associate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... costs charged to associate companies. 367.4572 Section 367.4572 Conservation of Power and Water... HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR..., FEDERAL POWER ACT AND NATURAL GAS ACT Operating Revenue Chart of Accounts § 367.4572 Account...

  5. 12 CFR 363.3 - Independent public accountant.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 4 2011-01-01 2011-01-01 false Independent public accountant. 363.3 Section... POLICY ANNUAL INDEPENDENT AUDITS AND REPORTING REQUIREMENTS § 363.3 Independent public accountant. (a... public accountant to audit and report on its annual financial statements in accordance with...

  6. 12 CFR 621.4 - Audit by qualified public accountant.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 6 2011-01-01 2011-01-01 false Audit by qualified public accountant. 621.4... REQUIREMENTS General Rules § 621.4 Audit by qualified public accountant. (a) Each institution shall, at least annually, have its financial statements audited by a qualified public accountant in accordance...

  7. 47 CFR 36.331 - Information origination/termination expenses-Account 6310 (Class B telephone companies); Accounts...

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... companies). 36.331 Section 36.331 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON... classifications are available from accounting records; for others, they are obtained by means of analyses of...

  8. 47 CFR 36.331 - Information origination/termination expenses-Account 6310 (Class B telephone companies); Accounts...

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... companies). 36.331 Section 36.331 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON... classifications are available from accounting records; for others, they are obtained by means of analyses of...

  9. 47 CFR 36.331 - Information origination/termination expenses-Account 6310 (Class B telephone companies); Accounts...

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... companies). 36.331 Section 36.331 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON... classifications are available from accounting records; for others, they are obtained by means of analyses of...

  10. 47 CFR 36.331 - Information origination/termination expenses-Account 6310 (Class B telephone companies); Accounts...

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... companies). 36.331 Section 36.331 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON... classifications are available from accounting records; for others, they are obtained by means of analyses of...

  11. 47 CFR 36.331 - Information origination/termination expenses-Account 6310 (Class B telephone companies); Accounts...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... companies). 36.331 Section 36.331 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON... classifications are available from accounting records; for others, they are obtained by means of analyses of...

  12. 17 CFR 270.27d-2 - Insurance company undertaking in lieu of segregated trust account.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Insurance company undertaking in lieu of segregated trust account. 270.27d-2 Section 270.27d-2 Commodity and Securities Exchanges....27d-2 Insurance company undertaking in lieu of segregated trust account. (a) Any depositor of...

  13. 18 CFR 367.4572 - Account 457.2, Indirect costs charged to associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., Indirect costs charged to associate companies. This account must include recovery of those indirect costs... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 457.2, Indirect costs charged to associate companies. 367.4572 Section 367.4572 Conservation of Power and...

  14. 18 CFR 367.4571 - Account 457.1, Direct costs charged to associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... costs charged to associate companies. This account must include those direct costs that can be... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 457.1, Direct costs charged to associate companies. 367.4571 Section 367.4571 Conservation of Power and...

  15. 18 CFR 367.2330 - Account 233, Notes payable to associate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... payable to associate companies. 367.2330 Section 367.2330 Conservation of Power and Water Resources... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities §...

  16. 18 CFR 367.1450 - Account 145, Notes receivable from associate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... receivable from associate companies. 367.1450 Section 367.1450 Conservation of Power and Water Resources... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets §...

  17. 18 CFR 367.1080 - Account 108, Accumulated provision for depreciation of service company property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 108, Accumulated provision for depreciation of service company property. 367.1080 Section 367.1080 Conservation of... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts §...

  18. 17 CFR 250.27 - Classification of accounts prescribed for utility companies not already subject thereto.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... prescribed for utility companies not already subject thereto. 250.27 Section 250.27 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) GENERAL RULES AND REGULATIONS, PUBLIC UTILITY... for utility companies not already subject thereto. (a) Every registered holding company and...

  19. What Is the Value of Public School Accountability?

    ERIC Educational Resources Information Center

    Gunzenhauser, Michael G.; Hyde, Andrea M.

    2007-01-01

    In this review essay, Michael Gunzenhauser and Andrea Hyde consider three recent edited collections that address the potential value of public school accountability policy: Kenneth Sirotnik's Holding Accountability Accountable: What Ought to Matter in Public Education; Martin Carnoy, Richard Elmore, and Leslie Santee Siskin's The New…

  20. 12 CFR 513.8 - Removal, suspension, or debarment of independent public accountants and accounting firms...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... public accountant by section 36 of the FDIA Act and 12 CFR part 363, including attestation services... Practice and Procedure (12 CFR part 509). (g) Immediate suspension from performing audit services. (1) If... independent public accountants and accounting firms performing audit services. 513.8 Section 513.8 Banks...

  1. 18 CFR 367.2230 - Account 223, Advances from associate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... from associate companies. 367.2230 Section 367.2230 Conservation of Power and Water Resources FEDERAL... ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE... NATURAL GAS ACT Balance Sheet Chart of Accounts Long-Term Debt § 367.2230 Account 223, Advances...

  2. 18 CFR 367.1230 - Account 123, Investment in associate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... in associate companies. 367.1230 Section 367.1230 Conservation of Power and Water Resources FEDERAL... ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE... NATURAL GAS ACT Balance Sheet Chart of Accounts Other Property and Investments § 367.1230 Account...

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

    ERIC Educational Resources Information Center

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

    2013-01-01

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

  4. 18 CFR 366.22 - Accounts and records of service companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Accounts and records of service companies. 366.22 Section 366.22 Conservation of Power and Water Resources FEDERAL ENERGY... CFR part 257. (3) Nothing in this section shall relieve any service company subject thereto...

  5. 18 CFR 366.22 - Accounts and records of service companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Accounts and records of service companies. 366.22 Section 366.22 Conservation of Power and Water Resources FEDERAL ENERGY... CFR part 257. (3) Nothing in this section shall relieve any service company subject thereto...

  6. U.S. Accounting Education: Misalignment with the Needs of Small and Medium Companies

    ERIC Educational Resources Information Center

    Burke, Megan M.; Gandolfi, William R.

    2014-01-01

    This study looks to answer the question, "Does the current accounting educational system in the United States focus too heavily on the requirements of large (and SEC registered) companies at the expense of small companies and individuals who comprise the primary clientele of most practicing CPAs?" This investigation surveys CPAs…

  7. 75 FR 70703 - Humana Insurance Company a Division of Carenetwork, Inc. Front End Operations and Account...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-11-18

    ... Employment and Training Administration Humana Insurance Company a Division of Carenetwork, Inc. Front End... of Humana Insurance Company, a Division of CareNetwork, Inc., Front End Operations and Account... Reconsideration. The Department's Notice was published in the Federal Register on September 21, 2010 (75 FR...

  8. Mississippi Public School Accountability Standards, 2001.

    ERIC Educational Resources Information Center

    Mississippi State Dept. of Education, Jackson.

    This report provides a detailed overview of public-school accreditation in Mississippi. It opens with a short history of accreditation, which began in the 1890s. Early efforts were organized around the University of Mississippi, which had formulated programs of study that would prepare high-school students for college. These efforts evolved into a…

  9. Accountability in Ontario's Public Colleges: A Discussion Paper. ACAATO Document

    ERIC Educational Resources Information Center

    Hook, Richard

    2012-01-01

    Accountability, "the extent to which one must answer to higher authority for one's actions" (Shafritz & Russell, 2000, p. 343), is a critical part of corporate and democratic life. In public institutions, sound accountability processes assure those in executive, governance, audit and "elected official" roles that public resources are being…

  10. 12 CFR 363.3 - Independent public accountant.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... POLICY ANNUAL INDEPENDENT AUDITS AND REPORTING REQUIREMENTS § 363.3 Independent public accountant. (a) Annual audit of financial statements. Each insured depository institution shall engage an independent public accountant to audit and report on its annual financial statements in accordance with...

  11. 17 CFR 239.17a - Form N-3, registration statement for separate accounts organized as management investment companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... statement for separate accounts organized as management investment companies. 239.17a Section 239.17a... accounts organized as management investment companies. Form N-3 shall be used for registration under the... register under the Investment Company Act of 1940 as management investment companies, and certain...

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

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  13. 48 CFR 30.102 - Cost Accounting Standards Board publication.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 1 2011-10-01 2011-10-01 false Cost Accounting Standards... REGULATION GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION General 30.102 Cost Accounting Standards Board publication. Copies of the CASB Standards and Regulations are printed in title...

  14. 48 CFR 30.102 - Cost Accounting Standards Board publication.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 1 2012-10-01 2012-10-01 false Cost Accounting Standards... REGULATION GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION General 30.102 Cost Accounting Standards Board publication. Copies of the CASB Standards and Regulations are printed in title...

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

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 1 2014-10-01 2014-10-01 false Cost Accounting Standards... REGULATION GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION General 30.102 Cost Accounting Standards Board publication. Copies of the CASB Standards and Regulations are printed in title...

  16. 48 CFR 30.102 - Cost Accounting Standards Board publication.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 1 2013-10-01 2013-10-01 false Cost Accounting Standards... REGULATION GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION General 30.102 Cost Accounting Standards Board publication. Copies of the CASB Standards and Regulations are printed in title...

  17. Retractions of scientific publications: responsibility and accountability

    PubMed Central

    Katavić, Vedran

    2014-01-01

    This evidence-based opinion piece gives a short overview of the increase in retractions of publications in scientific journals and discusses various reasons for that increase. Also discussed are some of the recent prominent cases of scientific misconduct, the number of authors with multiple retractions, and problems with reproducibility of published research. Finally, some of the effects of faulty research on science and society, as well as possible solutions are discussed. PMID:24969915

  18. 18 CFR 367.2330 - Account 233, Notes payable to associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 233, Notes payable to associate companies. 367.2330 Section 367.2330 Conservation of Power and Water Resources... accounts payable on demand or not more than one year from date of issue or creation. (b) Exclude from...

  19. Status Report on Publicly Traded Child Care Companies--An Interview with John McLaughlin.

    ERIC Educational Resources Information Center

    Neugebauer, Roger

    1997-01-01

    Interview with editor of "Education Industry Report" reveals why child care companies choose to go public on stock exchanges and how publicly traded child care companies are faring. Discusses potential for growth in the industry, advantages of private placement, and recommended steps for going public. Describes nine publicly traded companies. (KB)

  20. Climate, Companies, and Public Policy: How Transparent Is the Private Sector in Reporting Climate Policy Influence?

    NASA Astrophysics Data System (ADS)

    Goldman, G. T.; Carlson, C.

    2014-12-01

    To enact effective policies to address climate change, decision makers need both scientific and political support. One major barrier to U.S. climate policy enactment has been the opposition of private sector actors to proposed policies and to climate science itself. Increasingly, the public and investors are holding companies accountable for their actions around climate change—including political activies, affiliations with trade groups, and involvement with climate science. However, this accountability is inhibited by the prominent role that trade associations have played in climate policy debates in recent years. The opaque nature of such groups is problematic, as it inhibits the public from understanding who is obstructing progress on addressing climate change, and in some cases, impedes the public's climate literacy. Voluntary climate reporting can yield some information on companies' climate engagement and demonstrates the need for greater transparency in corporate political activities around climate change. We analyze CDP climate reporting data from 1,824 companies to assess the degree to which corporate actors disclosed their political influence on climate policies through their trade associations. Results demonstrate the limitations of voluntary reporting and the extent to which companies utilize their trade associations to influence climate change policy debates without being held accountable for these positions. Notably, many companies failed to acknowledge their board seat on trade groups with significant climate policy engagement. Of those that did acknowledge their board membership, some claimed not to agree with their trade associations' positions on climate change. These results raise questions about who trade groups are representing when they challenge the science or obstruct policies to address climate change. Recommendations for overcoming this barrier to informed decision making to address climate change will be discussed.

  1. Public Utility Holding Company Act of 1935: 1935-1992

    EIA Publications

    1993-01-01

    This report provides an economic and legislative history and analysis of the Public Utilities Holding Company Act (PUHCA) of 1935. This Act was substantially amended for the first time in 1992 by passage of the Energy Policy Act (EPACT). The report also includes a discussion of the issues which led to the amendment of PUHCA and projections of the impact of these changes on the electric industry.

  2. Good Publication Practice for Communicating Company-Sponsored Medical Research: GPP3.

    PubMed

    Battisti, Wendy P; Wager, Elizabeth; Baltzer, Lise; Bridges, Dan; Cairns, Angela; Carswell, Christopher I; Citrome, Leslie; Gurr, James A; Mooney, LaVerne A; Moore, B Jane; Peña, Teresa; Sanes-Miller, Carol H; Veitch, Keith; Woolley, Karen L; Yarker, Yvonne E

    2015-09-15

    This updated Good Publication Practice (GPP) guideline, known as GPP3, builds on earlier versions and provides recommendations for individuals and organizations that contribute to the publication of research results sponsored or supported by pharmaceutical, medical device, diagnostics, and biotechnology companies. The recommendations are designed to help individuals and organizations maintain ethical and transparent publication practices and comply with legal and regulatory requirements. These recommendations cover publications in peer-reviewed journals and presentations (oral or poster) at scientific congresses. The International Society for Medical Publication Professionals invited more than 3000 professionals worldwide to apply for a position on the steering committee, or as a reviewer, for this guideline. The GPP2 authors reviewed all applications (n = 241) and assembled an 18-member steering committee that represented 7 countries and a diversity of publication professions and institutions. From the 174 selected reviewers, 94 sent comments on the second draft, which steering committee members incorporated after discussion and consensus. The resulting guideline includes new sections (Principles of Good Publication Practice for Company-Sponsored Medical Research, Data Sharing, Studies That Should Be Published, and Plagiarism), expands guidance on the International Committee of Medical Journal Editors' authorship criteria and common authorship issues, improves clarity on appropriate author payment and reimbursement, and expands information on the role of medical writers. By following good publication practices (including GPP3), individuals and organizations will show integrity; accountability; and responsibility for accurate, complete, and transparent reporting in their publications and presentations.

  3. Good Publication Practice for Communicating Company-Sponsored Medical Research: GPP3.

    PubMed

    Battisti, Wendy P; Wager, Elizabeth; Baltzer, Lise; Bridges, Dan; Cairns, Angela; Carswell, Christopher I; Citrome, Leslie; Gurr, James A; Mooney, LaVerne A; Moore, B Jane; Peña, Teresa; Sanes-Miller, Carol H; Veitch, Keith; Woolley, Karen L; Yarker, Yvonne E

    2015-09-15

    This updated Good Publication Practice (GPP) guideline, known as GPP3, builds on earlier versions and provides recommendations for individuals and organizations that contribute to the publication of research results sponsored or supported by pharmaceutical, medical device, diagnostics, and biotechnology companies. The recommendations are designed to help individuals and organizations maintain ethical and transparent publication practices and comply with legal and regulatory requirements. These recommendations cover publications in peer-reviewed journals and presentations (oral or poster) at scientific congresses. The International Society for Medical Publication Professionals invited more than 3000 professionals worldwide to apply for a position on the steering committee, or as a reviewer, for this guideline. The GPP2 authors reviewed all applications (n = 241) and assembled an 18-member steering committee that represented 7 countries and a diversity of publication professions and institutions. From the 174 selected reviewers, 94 sent comments on the second draft, which steering committee members incorporated after discussion and consensus. The resulting guideline includes new sections (Principles of Good Publication Practice for Company-Sponsored Medical Research, Data Sharing, Studies That Should Be Published, and Plagiarism), expands guidance on the International Committee of Medical Journal Editors' authorship criteria and common authorship issues, improves clarity on appropriate author payment and reimbursement, and expands information on the role of medical writers. By following good publication practices (including GPP3), individuals and organizations will show integrity; accountability; and responsibility for accurate, complete, and transparent reporting in their publications and presentations. PMID:26259067

  4. LINKING PUBLIC HEALTH AND AIR QUALITY DATA FOR ACCOUNTABILITY

    EPA Science Inventory

    Program Area: Environmental Health

    Topic Area: Linking Public Health Data into Action

    Title of Presentation: Linking Public Health and Air Quality Data for Accountability

    Background and Significance

    Tracking environmental exposures to air pollutan...

  5. Understanding the Intentions of Accounting Students in China to Pursue Certified Public Accountant Designation

    ERIC Educational Resources Information Center

    Wen, Lei; Hao, Qian; Bu, Danlu

    2015-01-01

    Based on the theory of planned behavior [Ajzen, I. (1991). "The theory of planned behavior." "Organizational Behavior and Human Decision Processes," 50(2), 179-211], we examine the factors influencing the decisions of accounting students in China concerning the certified public accountant (CPA) designation. Surveying 288…

  6. District of Columbia Public Schools State Accountability Plan. Consolidated State Application Accountability Workbook. Revised

    ERIC Educational Resources Information Center

    US Department of Education, 2006

    2006-01-01

    The State Accountability Plan submitted on May 1, 2003 and revised on June 3, 2003 details the proposed policies and procedures relating to the District of Columbia Public Schools State Education Agency (DCPS-SEA) Assessment and Accountability Policy. It includes the development, implementation and monitoring of a comprehensive accountability…

  7. 75 FR 18828 - Wisconsin Electric Power Company, Wisconsin Gas LLC, Wisconsin Public Service Corporation...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-13

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF ENERGY Federal Energy Regulatory Commission Wisconsin Electric Power Company, Wisconsin Gas LLC, Wisconsin Public....206 (2009), Wisconsin Electric Power Company, Wisconsin Gas LLC, and Wisconsin Public...

  8. 78 FR 62012 - Public Service Company of Colorado; Notice of Availability of Environmental Assessment

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-10-11

    ... Energy Regulatory Commission Public Service Company of Colorado; Notice of Availability of Environmental... 380 ), the Office of Energy Projects has reviewed Public Service Company of Colorado's application for... Service. Staff prepared an environmental assessment (EA), which analyzes the potential...

  9. Institutional Governance Framework for Determining Carbon-related Accounting Practices: An Exploratory Study of Electricity Generating Companies in Malaysia

    NASA Astrophysics Data System (ADS)

    Alrazi, B.; Mat Husin, N.

    2016-03-01

    Electricity industry is the major contributor of the global carbon emissions which has been scientifically identified as the main cause of climate change. With the various initiatives being implemented at the international, national, and industry levels, companies in the electricity industry are currently facing immense pressure from various stakeholders to demonstrate their policies, initiatives, targets, and performance on climate change. Against this background, accounting system is argued to be able to be play important roles in combating climate change. Using institutional governance as the underlying framework, we have identified several governance mechanisms as the determining factors for companies to have a systematic accounting system related to carbon emissions. The factors include environmental management system certification, environmental organization, publication of stand-alone sustainability reports, the use of GRI guidelines, environmental strategic planning, governance quality, and participation in CDP surveys and emissions trading scheme. We explored this issue in the context of major electricity generating companies in Malaysia and found that except for certified environmental management system, the other governance mechanisms are still lacking. The findings suggest that companies in Malaysia, in particular, from the electricity industry are not well prepared in facing risks related to climate change.

  10. 77 FR 40032 - Maine Public Service Company; Notice of Initiation of Proceeding and Refund Effective Date

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-06

    ... Energy Regulatory Commission Maine Public Service Company; Notice of Initiation of Proceeding and Refund... determine the justness and reasonableness of the proposed formula rate by Maine Public Service Company. Maine Public Service Company, 139 FERC ] 61,262 (2012). The refund effective date in Docket No....

  11. 78 FR 19477 - Public Service Company of Colorado; Notice of Settlement Agreement and Soliciting Comments

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-04-01

    ... Energy Regulatory Commission Public Service Company of Colorado; Notice of Settlement Agreement and....: P-2351-017. c. Date filed: March 22, 2013. d. Applicant: Public Service Company of Colorado. e. Name... Public Service Company of Colorado (PSCo) filed the Settlement Agreement on behalf of itself and the...

  12. 18 CFR 367.4582 - Account 458.2, Indirect costs charged to non-associate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... costs charged to non-associate companies. 367.4582 Section 367.4582 Conservation of Power and Water... HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR..., FEDERAL POWER ACT AND NATURAL GAS ACT Operating Revenue Chart of Accounts § 367.4582 Account...

  13. 18 CFR 367.4583 - Account 458.3, Compensation for use of capital-Non-associate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., Compensation for use of capital-Non-associate companies. 367.4583 Section 367.4583 Conservation of Power and... UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR..., FEDERAL POWER ACT AND NATURAL GAS ACT Operating Revenue Chart of Accounts § 367.4583 Account...

  14. 18 CFR 367.4581 - Account 458.1, Direct costs charged to non-associate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... costs charged to non-associate companies. 367.4581 Section 367.4581 Conservation of Power and Water... HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR..., FEDERAL POWER ACT AND NATURAL GAS ACT Operating Revenue Chart of Accounts § 367.4581 Account 458.1,...

  15. 18 CFR 367.4573 - Account 457.3, Compensation for use of capital-associate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., Compensation for use of capital-associate companies. 367.4573 Section 367.4573 Conservation of Power and Water... HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR..., FEDERAL POWER ACT AND NATURAL GAS ACT Operating Revenue Chart of Accounts § 367.4573 Account...

  16. 18 CFR 367.1110 - Account 111, Accumulated provision for amortization of service company property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 111, Accumulated provision for amortization of service company property. 367.1110 Section 367.1110 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS...

  17. 18 CFR 367.1110 - Account 111, Accumulated provision for amortization of service company property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 111, Accumulated provision for amortization of service company property. 367.1110 Section 367.1110 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS...

  18. 18 CFR 367.4114 - Account 411.4, Investment tax credit adjustments, service company property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 411.4, Investment tax credit adjustments, service company property. 367.4114 Section 367.4114 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER...

  19. 18 CFR 367.9301 - Account 930.1, General advertising expenses for associated companies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Account 930.1, General advertising expenses for associated companies. 367.9301 Section 367.9301 Conservation of Power and Water... refer to supporting documents which identify the specific advertising message. If references are...

  20. 18 CFR 367.9301 - Account 930.1, General advertising expenses for associated companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Account 930.1, General advertising expenses for associated companies. 367.9301 Section 367.9301 Conservation of Power and Water... refer to supporting documents which identify the specific advertising message. If references are...

  1. Public Utility Holding Company Act of 1935: 1935--1992

    SciTech Connect

    Not Available

    1993-01-15

    This report provides an economic and legislative history and analysis of the Public Utilities Holding Company Act (PUHCA) of 1935. This Act was substantially amended for the first time in 1992 by passage of the Energy Policy Act (EPACT). The report also includes a discussion of the issues which led to the amendment of PUHCA and projections of the impact of these changes on the electric industry. The report should be of use to Federal and State regulators, trade associations, electric utilities, independent power producers, as well as decision-makers in Congress and the Administration.

  2. Accountability.

    ERIC Educational Resources Information Center

    Lashway, Larry

    1999-01-01

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

  3. A Bargain Half Fulfilled: Teacher Autonomy and Accountability in Traditional Public Schools and Public Charter Schools

    ERIC Educational Resources Information Center

    Oberfield, Zachary W.

    2016-01-01

    Public charter schools (PCS) are thought to succeed because they have greater autonomy and are held more accountable than traditional public schools (TPS). Though teachers are central to this expectation, there is little evidence about whether teachers in PCS enjoy more autonomy and are held more accountable than teachers in TPS. Also, it is…

  4. Consequential Validity of Accountability Policy: Public Understanding of Assessments

    ERIC Educational Resources Information Center

    Brewer, Curtis; Knoeppel, Robert C.; Lindle, Jane Clark

    2015-01-01

    Educational accountability policy rests heavily on the assessments used to influence teaching, learning, and school improvement. A long-debated aspect of assessment use, consequential validity, plays an important role in public interpretation of assessment use whether for individual students or for state policy. The purpose of this survey study…

  5. Healthcare regulation as a tool for public accountability.

    PubMed

    Nunes, Rui; Rego, Guilhermina; Brandão, Cristina

    2009-08-01

    The increasing costs of healthcare delivery led to different political and administrative approaches trying to preserve the core values of the welfare state. This approach has well documented weaknesses namely with regard to healthcare rationing. The objective of this paper is to evaluate if independent healthcare regulation is an important tool with regard to the construction of fair processes for setting limits to healthcare. Methodologically the authors depart from Norman Daniels' and James Sabin's theory of accountability for reasonableness and try to determine if new regulatory models-namely independent agencies-perform better with regard to the public disclosure of the reasons and rationales of healthcare rationing. In publicly financed healthcare systems independent regulation is an important tool to assure fair and reasonable procedures of prioritising services. In accordance with the principle of public accountability, independent regulatory agencies are particularly well suited to assure publicity of the decision-making processes, relevance of the rationale involved and particularly mechanisms for challenge and dispute resolution regarding limit setting decisions. It follows that independent healthcare regulation could be regarded not only as an instrument for performance improvement but also as a tool of social justice. The authors conclude by stating that accountability for reasonableness should be regarded as a landmark of any healthcare reform. And therefore regulators have the social task of assuring that the rationales for limit-setting decisions are clearly accessible to the public. PMID:19137451

  6. 12 CFR 513.8 - Removal, suspension, or debarment of independent public accountants and accounting firms...

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... public accountant by section 36 of the FDIA Act and 12 CFR part 363, including attestation services... service of a notice of intention and opportunity for hearing in the matter, the Office finds that the...)(1) of this section may request a hearing on the allegations in the notice. Hearings conducted...

  7. 12 CFR 513.8 - Removal, suspension, or debarment of independent public accountants and accounting firms...

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... public accountant by section 36 of the FDIA Act and 12 CFR part 363, including attestation services...) Scope. This subpart, which implements section 36(g)(4) of the Federal Deposit Insurance Act (FDIA) (12 U... services required by section 36 of the FDIA (12 U.S.C. 1831m) for insured savings associations and...

  8. 12 CFR 513.8 - Removal, suspension, or debarment of independent public accountants and accounting firms...

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... public accountant by section 36 of the FDIA Act and 12 CFR part 363, including attestation services... Practice and Procedure (12 CFR part 509). (g) Immediate suspension from performing audit services. (1) If... securities laws or the rules and regulations thereunder, or any other law; (6) Has been removed,...

  9. 12 CFR 513.8 - Removal, suspension, or debarment of independent public accountants and accounting firms...

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... public accountant by section 36 of the FDIA Act and 12 CFR part 363, including attestation services... Practice and Procedure (12 CFR part 509). (g) Immediate suspension from performing audit services. (1) If... securities laws or the rules and regulations thereunder, or any other law; (6) Has been removed,...

  10. 47 CFR 36.311 - Network Support/General Support Expenses-Accounts 6110 and 6120 (Class B Telephone Companies...

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Network Support/General Support Expenses-Accounts 6110 and 6120 (Class B Telephone Companies); Accounts 6112, 6113, 6114, 6121, 6122, 6123, and 6124 (Class A Telephone Companies). 36.311 Section 36.311 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER...

  11. 18 CFR 367.4581 - Account 458.1, Direct costs charged to non-associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... costs charged to non-associate companies. This account must include those direct costs that can be... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 458.1, Direct costs charged to non-associate companies. 367.4581 Section 367.4581 Conservation of Power and...

  12. 18 CFR 367.4582 - Account 458.2, Indirect costs charged to non-associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., Indirect costs charged to non-associate companies. This account must include recovery of those indirect... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 458.2, Indirect costs charged to non-associate companies. 367.4582 Section 367.4582 Conservation of Power and...

  13. 77 FR 63309 - Constitution Pipeline Company, LLC; Notice of Public Scoping Meeting and Extension of Scoping...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-10-16

    ... Energy Regulatory Commission Constitution Pipeline Company, LLC; Notice of Public Scoping Meeting and Extension of Scoping Period for the Planned Constitution Pipeline Project On October 24, 2012, the Federal... Constitution Pipeline Company's (Constitution) Constitution Pipeline Project. This notice also extends...

  14. Accountability and the accounting regime in the public sector. Some messages from the NHS.

    PubMed

    Mellett, H; Williams, J

    1997-01-01

    In the UK, the government is keen to introduce private sector procedures into the public sector. The latest stage of this process has been to suggest the adoption of accruals accounting by those parts of the public sector where it is not already operated. This approach to accounting was introduced into the NHS as part of the reforms which implemented a quasi-market to match the demands of purchasers of health care with its providers. Outlines the assumptions which underlie accruals accounting and considers whether the environment created for NHS Trusts is sufficiently like that of the private sector to justify its use. Shows that the initial ideas of the extent to which Trusts could mimic private sector organizations have not been fulfilled in practice, and concludes that it is not possible to justify the use of accruals accounting in the public sector simply on the grounds that as it is the technique used in the private sector it must be superior to the available alternatives.

  15. Hopes and Realities of Public Health Accountability Policies

    PubMed Central

    Schwartz, Robert; Price, Alex; Deber, Raisa B.; Manson, Heather; Scott, Fran

    2014-01-01

    Holding local boards of health accountable presents challenges related to governance and funding arrangements. These challenges result in (a) multiple accountability pressures, (b) population health outcomes whose change is measureable only over long time periods and (c) board of health activity that is often not the key immediate direct contributor to achieving desired outcomes. We examined how well these challenges are addressed in Ontario, Canada at early stages of implementation of a new accountability policy. Findings reveal that senior and middle management are open to being held accountable to the Ministry of Health and Long-Term Care (MOHLTC), but are more oriented to local boards of health and local/regional councils. These managers perceive the MOHLTC system as compliance oriented, and find internal accountability systems most helpful for performance improvement. Like health-care system accountability metrics, performance indicators are largely focused on structures and processes owing to the challenges of attributing population health outcomes to public health unit (PHU) activities. MOHLTC is in the process of responding to these challenges. PMID:25305391

  16. Hopes and realities of public health accountability policies.

    PubMed

    Schwartz, Robert; Price, Alex; Deber, Raisa B; Manson, Heather; Scott, Fran

    2014-09-01

    Holding local boards of health accountable presents challenges related to governance and funding arrangements. These challenges result in (a) multiple accountability pressures, (b) population health outcomes whose change is measureable only over long time periods and (c) board of health activity that is often not the key immediate direct contributor to achieving desired outcomes. We examined how well these challenges are addressed in Ontario, Canada at early stages of implementation of a new accountability policy. Findings reveal that senior and middle management are open to being held accountable to the Ministry of Health and Long-Term Care (MOHLTC), but are more oriented to local boards of health and local/regional councils. These managers perceive the MOHLTC system as compliance oriented, and find internal accountability systems most helpful for performance improvement. Like health-care system accountability metrics, performance indicators are largely focused on structures and processes owing to the challenges of attributing population health outcomes to public health unit (PHU) activities. MOHLTC is in the process of responding to these challenges. PMID:25305391

  17. 78 FR 16496 - Public Service Company of Colorado; Notice Revising Precedural Schedule

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-03-15

    ... Energy Regulatory Commission Public Service Company of Colorado; Notice Revising Precedural Schedule On January 25, 2013, the Commission issued a public Notice of Application Accepted for Filing, Soliciting... the Public Service Company of Colorado's Cabin Creek Pumped Storage Project No. 2351, located on...

  18. 75 FR 43967 - Public Service Company of Colorado; Notice of Filing

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-07-27

    ... Energy Regulatory Commission Public Service Company of Colorado; Notice of Filing July 19, 2010. Take notice that on June 18, 2010, in Docket No. ER10-192-004, Public Service Company of Colorado (PSCo) filed... and is available for review in the Commission's Public Reference Room in Washington, DC. There is...

  19. 77 FR 9225 - Pioneer Transmission, LLC v. Northern Indiana Public Service Company Midwest Independent...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-02-16

    ... Energy Regulatory Commission Pioneer Transmission, LLC v. Northern Indiana Public Service Company Midwest... (Pioneer) filed a formal complaint against Northern Indiana Public Service Company (NIPSCO) and Midwest... available for review in the Commission's Public Reference Room in Washington, DC. There is an...

  20. 78 FR 1851 - Southwestern Public Service Company; Southwest Power Pool, Inc.; Notice of Complaint

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-01-09

    ... Federal Energy Regulatory Commission Southwestern Public Service Company; Southwest Power Pool, Inc... Act (FPA), 16 U.S.C. 824e (2000), Southwestern Public Service Company (Complainant) filed a formal... and is available for review in the Commission's Public Reference Room in Washington, DC. There is...

  1. 77 FR 19279 - Northern Indiana Public Service Company; Notice of Petition for Declaratory Order

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-03-30

    ... Energy Regulatory Commission Northern Indiana Public Service Company; Notice of Petition for Declaratory... Act, 16 U.S.C. 824e, and 824s(a), and Order No. 679,\\1\\ Northern Indiana Public Service Company... and is available for review in the Commission's Public Reference Room in Washington, DC. There is...

  2. 75 FR 59707 - Public Service Company of Colorado; Notice of Rate Election

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-28

    ... Energy Regulatory Commission Public Service Company of Colorado; Notice of Rate Election September 21, 2010. Take notice that on September 17, 2010, Public Service Company of Colorado (PSCo) filed a Rate... intrastate service on file with the Colorado Public Utilities Commission (Colorado PUC). Any person...

  3. 75 FR 857 - Public Service Company of Colorado; Notice of Filing

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-01-06

    ... Energy Regulatory Commission Public Service Company of Colorado; Notice of Filing December 29, 2009. Take notice that on November 23, 2009, Public Service Company of Colorado filed its response to the Federal... ] 61,055 (2009) (October 22 Order), to consider the justness and reasonableness of Public...

  4. 17 CFR 210.3A-05 - Special requirements as to public utility holding companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... public utility holding companies. 210.3A-05 Section 210.3A-05 Commodity and Securities Exchanges... ACT OF 1933, SECURITIES EXCHANGE ACT OF 1934, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935, INVESTMENT... Consolidated and Combined Financial Statements § 210.3A-05 Special requirements as to public utility...

  5. Accountability.

    ERIC Educational Resources Information Center

    The Newsletter of the Comprehensive Center-Region VI, 1999

    1999-01-01

    Controversy surrounding the accountability movement is related to how the movement began in response to dissatisfaction with public schools. Opponents see it as one-sided, somewhat mean-spirited, and a threat to the professional status of teachers. Supporters argue that all other spheres of the workplace have accountability systems and that the…

  6. 12 CFR 619.9270 - Qualified Public Accountant or External Auditor.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 6 2011-01-01 2011-01-01 false Qualified Public Accountant or External Auditor... § 619.9270 Qualified Public Accountant or External Auditor. A qualified public accountant or external... constituted State authority, identifying such person as a certified public accountant; (b) Is licensed...

  7. 12 CFR 619.9270 - Qualified Public Accountant or External Auditor.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Qualified Public Accountant or External Auditor... § 619.9270 Qualified Public Accountant or External Auditor. A qualified public accountant or external... constituted State authority, identifying such person as a certified public accountant; (b) Is licensed...

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

    ERIC Educational Resources Information Center

    Ermakova, Natalya A.; Gudshatullaeva, Elena M.

    2016-01-01

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

  9. 78 FR 46332 - Golden Spread Electric Cooperative, Inc. v. Southwestern Public Service Company; Notice of Complaint

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-31

    ... Energy Regulatory Commission Golden Spread Electric Cooperative, Inc. v. Southwestern Public Service.... (Golden Spread or Complainant) filed a formal complaint against Southwestern Public Service Company (SPS... Energy Open Access Tariff applicable to pricing of transmission service over the facilities of...

  10. 18 CFR 367.9301 - Account 930.1, General advertising expenses for associated companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 930.1, General... Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY...) Printing of booklets, dodgers, bulletins, and other related items. (6) Supplies and expenses in...

  11. 77 FR 25162 - Golden Spread Electric Cooperative, Inc. v. Southwestern Public Service Company; Notice of Complaint

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-04-27

    ... Public Service Company (Respondent or SPS) alleges that the formula rate of Replacement Power Sales... Federal Energy Regulatory Commission Golden Spread Electric Cooperative, Inc. v. Southwestern Public Service Company; Notice of Complaint Take notice that on April 20, 2012, pursuant to sections 201,...

  12. 76 FR 55379 - Public Service Company of Colorado; Notice of Rate Election

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-09-07

    ... Energy Regulatory Commission Public Service Company of Colorado; Notice of Rate Election Take notice that on August 29, 2011, Public Service Company of Colorado (PSCo) filed a Rate Election pursuant to... those contained in PSCo's transportation rate schedules for comparable intrastate service on file...

  13. 75 FR 22772 - Cargill Power Markets, LLC, Complainant v. Public Service Company of New Mexico, Respondent...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-30

    ... Energy Regulatory Commission Cargill Power Markets, LLC, Complainant v. Public Service Company of New... Power Markets, LLC (Complainant) filed a formal complaint against Public Service Company of New Mexico... service request (TSR) that complied with the Respondent's Tariff and NAESB requirements. Complainant...

  14. 77 FR 66600 - Southwestern Public Service Company v. Southwest Power Pool, Inc.; Notice of Complaint

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-11-06

    ... Federal Energy Regulatory Commission Southwestern Public Service Company v. Southwest Power Pool, Inc...'s (Commission) Rules of Practice and Procedure, 18 CFR 206 (2012), Xcel Energy Services Inc. on behalf of Southwestern Public Service Company (Complainant) filed a formal complaint against...

  15. 76 FR 62805 - Public Service Company of Colorado; Notice of Rate Election

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-11

    ... Energy Regulatory Commission Public Service Company of Colorado; Notice of Rate Election Take notice that on September 30, 2011, Public Service Company of Colorado (PSCo) filed a Rate Election pursuant to... those contained in PSCo's transportation rate schedules for comparable intrastate service on file...

  16. 78 FR 11639 - Public Service Company of Colorado; Notice of Petition for Rate Approval

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-02-19

    ... Energy Regulatory Commission Public Service Company of Colorado; Notice of Petition for Rate Approval Take notice that on January 31, 2013, Public Service Company of Colorado (PSCo) filed a Rate Election... those contained in PSCo's transportation rate schedules for comparable intrastate service on file...

  17. 76 FR 24472 - Public Service Company of Colorado; Notice of Filing

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-05-02

    ... Federal Energy Regulatory Commission Public Service Company of Colorado; Notice of Filing Take notice that on April 21, 2011, Public Service Company of Colorado, (PSCo) filed pursuant to section 11 of its... interruptible gas transportation services 1.71 percent to 1.23 percent, effective January 1, 2011, as more...

  18. 75 FR 37790 - Public Service Company of Colorado; Notice of Filing

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-06-30

    ... Energy Regulatory Commission Public Service Company of Colorado; Notice of Filing June 23, 2010. Take notice that on June 10, 2010, Public Service Company of Colorado submitted a revised Statement of Operating Conditions for services provided under Section 311 of the Natural Gas Policy Act of 1978...

  19. Cultural Differences in an Interorganizational Network: Shared Public Relations Firms among Japanese and American Companies.

    ERIC Educational Resources Information Center

    Jang, Ha-Yong

    1997-01-01

    Investigates impact of national culture on interorganizational relationships among organizations. Matches 35 Japanese and American companies by their business types. Reveals that the network of shared public relations firms was loosely connected--American companies were more central. Indicates the network structure of shared public relations firms…

  20. 77 FR 43071 - MPS Customer Group v. Maine Public Service Company; Notice of Complaint

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-23

    ... Energy Regulatory Commission MPS Customer Group v. Maine Public Service Company; Notice of Complaint Take... Commission (Commission); 18 CFR 385.206, MPS Customer Group (Complainant) filed a formal complaint against Maine Public Service Company (MPS or Respondent) seeking an order to reduce the return on equity...

  1. 17 CFR 274.11b - Form N-3, registration statement of separate accounts organized as management investment companies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 17 Commodity and Securities Exchanges 3 2013-04-01 2013-04-01 false Form N-3, registration statement of separate accounts organized as management investment companies. 274.11b Section 274.11b Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) FORMS PRESCRIBED UNDER THE INVESTMENT COMPANY ACT OF 1940...

  2. 17 CFR 274.11b - Form N-3, registration statement of separate accounts organized as management investment companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... List of CFR Sections Affected, which appears in the Finding Aids section of the printed volume and at... INVESTMENT COMPANY ACT OF 1940 Registration Statements § 274.11b Form N-3, registration statement of separate... to be filed pursuant to section 8(b) of the Investment Company Act of 1940 by separate accounts...

  3. 17 CFR 274.11b - Form N-3, registration statement of separate accounts organized as management investment companies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... List of CFR Sections Affected, which appears in the Finding Aids section of the printed volume and at... INVESTMENT COMPANY ACT OF 1940 Registration Statements § 274.11b Form N-3, registration statement of separate... to be filed pursuant to section 8(b) of the Investment Company Act of 1940 by separate accounts...

  4. 17 CFR 274.11b - Form N-3, registration statement of separate accounts organized as management investment companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... List of CFR Sections Affected, which appears in the Finding Aids section of the printed volume and at... INVESTMENT COMPANY ACT OF 1940 Registration Statements § 274.11b Form N-3, registration statement of separate... to be filed pursuant to section 8(b) of the Investment Company Act of 1940 by separate accounts...

  5. An Analysis of Communication Barriers in Public Accounting Firms.

    ERIC Educational Resources Information Center

    Golen, Steven

    1980-01-01

    Presents a survey of accountants regarding their perceptions of barriers to effective communication in the accountant-client and accountant-accountant relationships in the audit, tax, and management advisory services. Conclusions and recommendations are listed. (JMF)

  6. Evaluation of Public Service Electric & Gas Company`s standard offer program, Volume I

    SciTech Connect

    Goldman, C.A.; Kito, M.S.; Moezzi, M.M.

    1995-07-01

    In May 1993, Public Service Electric and Gas (PSE&G), the largest investor-owned utility in New Jersey, initiated the Standard Offer program, an innovative approach to acquiring demand-side management (DSM) resources. In this program, PSE&G offers longterm contracts with standard terms and conditions to project sponsors, either customers or third-party energy service companies (ESCOs), on a first-come, first-serve basis to fill a resource block. The design includes posted, time-differentiated prices which are paid for energy savings that will be verified over the contract term (5, 10, or 15 years) based on a statewide measurement and verification (M&V) protocol. The design of the Standard Offer differs significantly from DSM bidding programs in several respects. The eligibility requirements and posted prices allow ESCOs and other energy service providers to market and develop projects among customers with few constraints on acceptable end use efficiency technologies. In contrast, in DSM bidding, ESCOs typically submit bids without final commitments from customers and the utility selects a limited number of winning bidders who often agree to deliver a pre-specified mix of savings from various end uses in targeted markets. The major objectives of the LBNL evaluation were to assess market response and customer satisfaction; analyze program costs and cost-effectiveness; review and evaluate the utility`s administration and delivery of the program; examine the role of PSE&G`s energy services subsidiary (PSCRC) in the program and the effect of its involvement on the development of the energy services industry in New Jersey; and discuss the potential applicability of the Standard Offer concept given current trends in the electricity industry (i.e., increasing competition and the prospect of industry restructuring).

  7. The Folly of Making EPS Comparisons across Companies: Do Accounting Textbooks Send the Correct Message?

    ERIC Educational Resources Information Center

    Kelley, Timothy P.; Hora, Judith A.

    2008-01-01

    This paper demonstrates why EPS comparisons across companies are meaningless. An example is provided showing how a company with a higher ROE than another company may have a lower EPS simply from having a lower book value per share (and more shares outstanding) than the comparison company. While ROE comparisons across companies can be useful,…

  8. 17 CFR 256.232 - Accounts payable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Accounts payable. 256.232... SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 7. Current and Accrued Liabilities § 256.232 Accounts payable. This account...

  9. 17 CFR 256.143 - Accounts receivable.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Accounts receivable. 256.143... SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 3. Current and Accrued Assets § 256.143 Accounts receivable. This account...

  10. 17 CFR 256.184 - Clearing accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Clearing accounts. 256.184... SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 4. Deferred Debits § 256.184 Clearing accounts. This account shall...

  11. 17 CFR 256.143 - Accounts receivable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Accounts receivable. 256.143... SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 3. Current and Accrued Assets § 256.143 Accounts receivable. This account...

  12. 17 CFR 256.184 - Clearing accounts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Clearing accounts. 256.184... SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 4. Deferred Debits § 256.184 Clearing accounts. This account shall...

  13. 17 CFR 256.232 - Accounts payable.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Accounts payable. 256.232... SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 7. Current and Accrued Liabilities § 256.232 Accounts payable. This account...

  14. 12 CFR 621.4 - Audit by qualified public accountant.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Section 621.4 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM ACCOUNTING AND REPORTING... cases, the specific provisions of generally accepted accounting principles and generally accepted... provisions of generally accepted accounting principles and generally accepted auditing standards upon...

  15. 77 FR 58828 - Northern Indiana Public Service Company; Notice of Petition for Declaratory Order

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-09-24

    ... Energy Regulatory Commission Northern Indiana Public Service Company; Notice of Petition for Declaratory Order September 17, 2012. Take notice that on September 12, 2012, Northern Indiana Public Service... Policy Act of 2005, Public Law 109-58, 119Stat. 594, 315 and 1283 (2005). \\2\\ Promoting...

  16. Dominant Personality Types in Public Accounting: Selection Bias or Indoctrinated?

    ERIC Educational Resources Information Center

    Burton, Hughlene; Daugherty, Brian; Dickins, Denise; Schisler, Dan

    2016-01-01

    Prior studies concerning the personality type and preferences of accountants generally draw conclusions based upon the reports of either practicing accountants, or accounting students, at a single point in time. So while much is known about the personality type of accountants in general, left unexplored is the question of whether public…

  17. Public Accountability in the Age of Neo-Liberal Governance.

    ERIC Educational Resources Information Center

    Ranson, Stewart

    2003-01-01

    Analyzes the impact of neo-liberal corporate accountability on educational governance since the demise of professional accountability in the mid-1970s. Argues that corporate accountability is inappropriate for educational governance. Proposes an alternative model: democratic accountability. (Contains 1 figure and 125 references.)(PKP)

  18. 75 FR 56085 - Michigan Consolidated Gas Company; Enterprise Texas Pipeline LLC; Enogex LLC; Public Service...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-15

    ... Consolidated Gas Company; Enterprise Texas Pipeline LLC; Enogex LLC; Public Service Company of Colorado; Enogex LLC; Enstor Grama Ridge Storage and Transportation, LLC; American Midstream (Alabama Intrastate), LLC; American Midstream (Louisiana Intrastate), LLC; Enstor Katy Storage and Transportation, L.P.;...

  19. Understanding multinational companies in public health systems, using a competitive advantage framework

    PubMed Central

    2011-01-01

    Background This paper discusses the findings of a study which developed five case studies of five multinational health care companies involved in public health care systems. Strategies were analysed in terms of attitude to marketing, pricing and regulation. The company strategies have been subjected to an analysis using Porter's Five Forces, a business strategy framework, which is unusual in health policy studies. Methods This paper shows how analysing company strategy using a business tool can contribute to understanding the strategies of global capital in national health systems. It shows how social science methodologies can draw from business methods to explain company strategies. Results The five companies considered in this paper demonstrate that their strategies have many dimensions, which fit into Porter's Five Forces of comparative advantage. More importantly the Five Forces can be used to identify factors that influence company entry into public health care systems. Conclusions The process of examining the strategic objectives of five health care companies shows that a business tool can help to explain the actions and motives of health care companies towards public health care systems, and so contribute to a better understanding of the strategies of global capital in national health systems. Health service commissioners need to understand this dynamic process, which will evolve as the nature of public health care systems change. PMID:21722372

  20. Women in Traditionally Male Jobs: The Experiences of Ten Public Utility Companies. R & D Monograph 65.

    ERIC Educational Resources Information Center

    Meyer, Herbert H.; Lee, Mary Dean

    A study explored the results of programs designed to move women into traditionally male jobs (both managerial and blue collar) in ten public utility companies. The focus of the study was on the experiences of 164 women in such jobs and on the attitudes of their supervisors, male peers, and subordinates toward the companies' attempts to overcome…

  1. 78 FR 45194 - General Electric Company; Analysis of Proposed Agreement Containing Consent Order To Aid Public...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-26

    ... General Electric Company; Analysis of Proposed Agreement Containing Consent Order To Aid Public Comment... section below. Write ``General Electric, File No. 131 0069'' on your comment and file your comment online...'') with General Electric Company (``GE''), which is designed to remedy the anticompetitive effects of...

  2. 47 CFR 36.353 - Network operations expenses-Account 6530 (Class B telephone companies); Accounts 6531, 6532, 6533...

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Network operations expenses-Account 6530 (Class... Expenses and Taxes Network Operations Expenses § 36.353 Network operations expenses—Account 6530 (Class B... account includes the expenses associated with the provisions of power, network administration,...

  3. 47 CFR 36.353 - Network operations expenses-Account 6530 (Class B telephone companies); Accounts 6531, 6532, 6533...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Network operations expenses-Account 6530 (Class... Expenses and Taxes Network Operations Expenses § 36.353 Network operations expenses—Account 6530 (Class B... account includes the expenses associated with the provisions of power, network administration,...

  4. 17 CFR 256.311 - Other service company property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Other service company property... (CONTINUED) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 Service Company Property Accounts § 256.311 Other service...

  5. 47 CFR 36.353 - Network operations expenses-Account 6530 (Class B telephone companies); Accounts 6531, 6532, 6533...

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ....353 Section 36.353 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER..., plant operations administration, and engineering. (b) The expenses in this account are apportioned...

  6. 47 CFR 36.353 - Network operations expenses-Account 6530 (Class B telephone companies); Accounts 6531, 6532, 6533...

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ....353 Section 36.353 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER..., plant operations administration, and engineering. (b) The expenses in this account are apportioned...

  7. 47 CFR 36.353 - Network operations expenses-Account 6530 (Class B telephone companies); Accounts 6531, 6532, 6533...

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ....353 Section 36.353 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER..., plant operations administration, and engineering. (b) The expenses in this account are apportioned...

  8. 47 CFR 36.352 - Other property plant and equipment expenses-Account 6510 (Class B telephone companies); Accounts...

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Other property plant and equipment expenses... Plant Expenses-Other § 36.352 Other property plant and equipment expenses—Account 6510 (Class B... based on the separation of Account 2001—Telecommunications Plant in Service. Network Operations Expenses...

  9. Public health departments and accountable care organizations: finding common ground in population health.

    PubMed

    Ingram, Richard; Scutchfield, F Douglas; Costich, Julia F

    2015-05-01

    We examined areas of potential collaboration between accountable care organizations and public health agencies, as well as perceived barriers and facilitators. We interviewed 9 key informants on 4 topics: advantages of public health agency involvement in accountable care organizations; services public health agencies could provide; practical, cultural, and legal barriers to accountable care organization-public health agency involvement; and business models that facilitate accountable care organization-public health agency collaboration. Public health agencies could help accountable care organizations partner with community organizations and reach vulnerable patients, provide population-based services and surveillance data, and promote policies that improve member health. Barriers include accountable care organizations' need for short-term financial yield, limited public health agency technical and financial capacity, and the absence of a financial model.

  10. Accountability without Angst?: Public Opinion and No Child Left Behind

    ERIC Educational Resources Information Center

    Hess, Frederick M.

    2006-01-01

    In this article, Frederick Hess discusses public opinion trends related to educational issues from the enactment of the No Child Left Behind Act (NCLB) in 2002 through 2006. Using data from three separate public opinion polls, Hess analyzes the general public's and parents' opinions on several issues, including the proper use of large-scale…

  11. 75 FR 71567 - Public Availability of Government Accountability Office Records

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-11-24

    ... imprecise. The proposed changes would add steps to the procedures for using GAO's public reading facility... individuals who wish to use GAO's public reading facility to schedule an appointment and to have GAO's staff determine whether the records sought are included in the public reading facility collection. Section...

  12. 78 FR 77132 - Notification of a Public Meeting of the Government Accountability and Transparency Board

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-12-20

    ... ADMINISTRATION Notification of a Public Meeting of the Government Accountability and Transparency Board AGENCY...: The Government Accountability and Transparency (GAT) Board will host a meeting for the public to make... Accountability and Transparency Board's mandate appears in Executive Order 13576 (June 13, 2011), which in...

  13. 76 FR 18213 - Ameren Services Company, Northern Indiana Public Service Company v. Midwest Independent...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-04-01

    ... Electric Utility Commission, Missouri River Energy Services, Prairie Power, Inc, Southern Minnesota Municipal Power Agency, Wisconsin Public Power Inc., v. Midwest Independent Transmission System Operator, Operator, Inc.; Wabash Valley Power Association, Inc. v. Midwest Independent Transmission System...

  14. Adopting Standards and Measuring Accountability in Public Education.

    ERIC Educational Resources Information Center

    RRFC Links Newsletter, 1997

    1997-01-01

    This newsletter includes six articles related to the Regional Resource and Federal Centers for Special Education Network and its efforts in the area of standards and accountability. In "Teacher Training and Skills: Necessary Ingredients for Standards and Accountability," John Copenhaver discusses ways in which the Regional Resource and Federal…

  15. 18 CFR 367.2310 - Account 231, Notes payable.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS... other than associate companies....

  16. Accounting-Induced Distortion in Public Enterprise Pricing

    NASA Astrophysics Data System (ADS)

    Moncur, James E. T.; Pollock, Richard L.

    1996-11-01

    Municipal water utilities commonly aim to set prices at average cost. Because of various omissions and owing to inflation, unadjusted accounting data understate the economic costs of fixed assets and thus generate inefficiently low prices and high consumption rates for the output of these enterprises. We investigate the nature and extent of undercosting and underpricing for a group of large urban water utilities in the United States. Economic costs appear to be significantly greater than the corresponding accounting measures for the cases studied.

  17. 47 CFR 36.341 - Cable and wire facilities expenses-Account 6410 (Class B telephone companies); Accounts 6411...

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Facilities. Plant Nonspecific Operations Expenses ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Cable and wire facilities expenses-Account 6410... Operating Expenses and Taxes Cable and Wire Facilities Expenses § 36.341 Cable and wire facilities...

  18. 47 CFR 36.352 - Other property plant and equipment expenses-Account 6510 (Class B telephone companies); Accounts...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Other property plant and equipment expenses... Section 36.352 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... Plant Expenses-Other § 36.352 Other property plant and equipment expenses—Account 6510 (Class...

  19. 47 CFR 36.352 - Other property plant and equipment expenses-Account 6510 (Class B telephone companies); Accounts...

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Other property plant and equipment expenses... Section 36.352 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... Plant Expenses-Other § 36.352 Other property plant and equipment expenses—Account 6510 (Class...

  20. 47 CFR 36.352 - Other property plant and equipment expenses-Account 6510 (Class B telephone companies); Accounts...

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Other property plant and equipment expenses... Section 36.352 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... Plant Expenses-Other § 36.352 Other property plant and equipment expenses—Account 6510 (Class...

  1. 47 CFR 36.352 - Other property plant and equipment expenses-Account 6510 (Class B telephone companies); Accounts...

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Other property plant and equipment expenses... Section 36.352 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... Plant Expenses-Other § 36.352 Other property plant and equipment expenses—Account 6510 (Class...

  2. 76 FR 12549 - Public Availability of Government Accountability Office Records

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-08

    ... procedure, Archives and records, Computer technology, Electronic products, Freedom of information, Public... on November 24, 2010 (75 FR 71567). GAO received no comments on the proposed rule. GAO is not...

  3. 77 FR 6110 - Public Service Company of Colorado; Notice of Petition for Rate Approval and Revised Statement of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-02-07

    ... Energy Regulatory Commission Public Service Company of Colorado; Notice of Petition for Rate Approval and Revised Statement of Operating Conditions Take notice that on January 30, 2012, Public Service Company of... intrastate service on file with the Colorado Public Utilities Commission. In addition, PSCo also proposes...

  4. 5 CFR 950.203 - Public accountability standards.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... accounting principles and that an audit of its fiscal operations is completed annually by an independent... 30, 2005. (3) Certify that it prepares and submits to the IRS a complete copy of the organization's IRS Form 990 or that it is not required to prepare and submit an IRS Form 990 to the IRS. Provide...

  5. 5 CFR 950.203 - Public accountability standards.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... accounting principles and that an audit of its fiscal operations is completed annually by an independent... 30, 2005. (3) Certify that it prepares and submits to the IRS a complete copy of the organization's IRS Form 990 or that it is not required to prepare and submit an IRS Form 990 to the IRS. Provide...

  6. 5 CFR 950.203 - Public accountability standards.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... accounting principles and that an audit of its fiscal operations is completed annually by an independent... 30, 2005. (3) Certify that it prepares and submits to the IRS a complete copy of the organization's IRS Form 990 or that it is not required to prepare and submit an IRS Form 990 to the IRS. Provide...

  7. 5 CFR 950.203 - Public accountability standards.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... accounting principles and that an audit of its fiscal operations is completed annually by an independent... 30, 2005. (3) Certify that it prepares and submits to the IRS a complete copy of the organization's IRS Form 990 or that it is not required to prepare and submit an IRS Form 990 to the IRS. Provide...

  8. The Faithless Employee: A Case Involving the Legal and Accounting Issues Associated with Employee Theft of Company Funds

    ERIC Educational Resources Information Center

    Gruber, Robert; Molloy, James

    2005-01-01

    This case explores the areas of public accounting/auditing and business law as they relate to the conduct of an employee who intentionally and unlawfully obtains, and, negotiates for his own benefit, his employer's negotiable instruments (checks). In particular, this case involves an accountant who unlawfully acquired negotiable instruments,…

  9. Academic Accountability in Texas Public Schools: 2003-2007

    ERIC Educational Resources Information Center

    Jaska, Patrick; Hogan, Patrick; Wen, Zhezhu

    2009-01-01

    This study examines factors affecting test scores in a sample of thirty-seven Texas public high schools from 2003 to 2007 since the implementation of the No Child Left Behind (NCLB) Act of 2001. The schools were chosen based upon similar tax rates and district sizes. The Texas Assessment of Knowledge and Skills (TAKS) test was implemented in 2003…

  10. When Private Schools Take Public Dollars: What's the Place of Accountability in School Voucher Programs?

    ERIC Educational Resources Information Center

    Finn, Chester E., Jr.; Hentges, Christina M.; Petrilli, Michael J.; Winkler, Amber M.

    2009-01-01

    Of all the arguments that critics of school voucher programs advance, the one that may resonate loudest with the public concerns school accountability. Opponents say it's not fair to hold public schools accountable for their results (under No Child Left Behind and similar systems) and then let private schools receive taxpayer dollars--however…

  11. Public Accountability in Australian Education: A Discussion Paper. Occasional Paper No. 11.

    ERIC Educational Resources Information Center

    Dunn, S. S.

    After discussing the demand for public accountability in Australian education, the first section of this paper treats the scope of accountability and details the responsibilities of a state minister of education, other key administrators, schools and teachers, and the national system itself. The second section examines what the public wants to…

  12. [Public and private: insurance companies and medical care in Mexico].

    PubMed

    Tamez, S; Bodek, C; Eibenschutz, C

    1995-01-01

    During the late 70's and early 80's in Mexico, as in the rest of Latin-America, sanitary policies were directed to support the growth of the private sector of health care at the expense of the public sector. This work analyzes the evolution of the health insurance market as a part of the privatization process of health care. The analysis based on economic data, provides the political profile behind the privatization process as well as the changes in the relations between the State and the health sector. The central hypothesis is that the State promotes and supports the growth of the private market of medical care via a series of legal, fiscal and market procedures. It also discusses the State roll in the legal changes related to the national insurance activity. A comparative analysis is made about the evolution of the insurance industry in Argentina, Brazil, Chile and Mexico during the period 1986-1992, with a particular enfasis in the last country. One of the principal results is that the Premium/GNP and Premium/per capita, display a general growth in the 4 countries. This growth is faster for Mexico for each one) because the privatization process occurred only during the most recent years. For the 1984-1991 period in Mexico the direct premium as percentage of the GNP raised from 0.86% to 1.32%. If one focussed only in the insurance for health and accidents branches the rice goes form 8.84% in 1984 to 19.08% in 1991. This indicates that the insurance industry is one of the main targets of the privatization process of the health care system in Mexico. This is also shown by the State support to fast expansion of the big medical industrial complex of the country. Considering this situation in the continuity of the neoliberal model of Mexico, this will profound the inequity and inequality. PMID:12973592

  13. [Public and private: insurance companies and medical care in Mexico].

    PubMed

    Tamez, S; Bodek, C; Eibenschutz, C

    1995-01-01

    During the late 70's and early 80's in Mexico, as in the rest of Latin-America, sanitary policies were directed to support the growth of the private sector of health care at the expense of the public sector. This work analyzes the evolution of the health insurance market as a part of the privatization process of health care. The analysis based on economic data, provides the political profile behind the privatization process as well as the changes in the relations between the State and the health sector. The central hypothesis is that the State promotes and supports the growth of the private market of medical care via a series of legal, fiscal and market procedures. It also discusses the State roll in the legal changes related to the national insurance activity. A comparative analysis is made about the evolution of the insurance industry in Argentina, Brazil, Chile and Mexico during the period 1986-1992, with a particular enfasis in the last country. One of the principal results is that the Premium/GNP and Premium/per capita, display a general growth in the 4 countries. This growth is faster for Mexico for each one) because the privatization process occurred only during the most recent years. For the 1984-1991 period in Mexico the direct premium as percentage of the GNP raised from 0.86% to 1.32%. If one focussed only in the insurance for health and accidents branches the rice goes form 8.84% in 1984 to 19.08% in 1991. This indicates that the insurance industry is one of the main targets of the privatization process of the health care system in Mexico. This is also shown by the State support to fast expansion of the big medical industrial complex of the country. Considering this situation in the continuity of the neoliberal model of Mexico, this will profound the inequity and inequality.

  14. Does public reporting measure up? Federalism, accountability and child-care policy in Canada.

    PubMed

    Anderson, Lynell; Findlay, Tammy

    2010-01-01

    Governments in Canada have recently been exploring new accountability measures within intergovernmental relations. Public reporting has become the preferred mechanism in a range of policy areas, including early learning and child-care, and the authors assess its effectiveness as an accountability measure. The article is based on their experience with a community capacity-building project that considers the relationship between the public policy, funding and accountability mechanisms under the federal/provincial/territorial agreements related to child-care. The authors argue that in its current form, public reporting has not lived up to its promise of accountability to citizens. This evaluation is based on the standards that governments have set for themselves under the federal/provincial/territorial agreements, as well as guidelines set by the Public Sector Accounting Board, an independent body that develops accounting standards over time through consultation with governments.

  15. Job-Related Perceptions of Male and Female Government, Industrial, and Public Accountants.

    ERIC Educational Resources Information Center

    Touliatos, John; And Others

    1984-01-01

    Examined the relationships among role stress (i.e., role conflict and ambiguity), job-related tension, job satisfaction, and propensity to terminate employment for a national sample of both male and female accountants (N=1080) in public, industrial, and government accounting. Results indicated that accountants cannot be treated as a homogeneous…

  16. 18 CFR 367.1230 - Account 123, Investment in associate companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE... NATURAL GAS ACT Balance Sheet Chart of Accounts Other Property and Investments § 367.1230 Account 123... offsetting entry to the recording of amortization of discount or premium on interest bearing...

  17. 75 FR 19964 - South Carolina Electric & Gas Company, South Carolina; Notice of Public Meeting on Environmental...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-16

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF ENERGY Federal Energy Regulatory Commission South Carolina Electric & Gas Company, South Carolina; Notice of Public.... Enter the docket number (e.g., P-516) excluding the last three digits in the docket number field...

  18. 78 FR 57374 - Northern Indiana Public Service Company v. Midcontinent Independent System Operator, Inc., PJM...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-09-18

    ... against Midcontinent Independent System Operator, Inc. (MISO) and PJM Interconnection, L.L.C. (PJM... Energy Regulatory Commission Northern Indiana Public Service Company v. Midcontinent Independent System Operator, Inc., PJM Interconnection, L.L.C.; Notice of Complaint Take notice that on September 11,...

  19. 75 FR 53687 - Pacific Gas and Electric Company, California; Notice Correcting Times for Public Draft...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-01

    ... Energy Regulatory Commission Pacific Gas and Electric Company, California; Notice Correcting Times for Public Draft Environmental Impact Statement Meetings August 25, 2010. As stated in the July 30, 2010 Notice of Availability for the McCloud-Pit Hydroelectric Project draft Environmental Impact...

  20. 76 FR 81430 - Small Business Investment Companies-Early Stage SBICs; Public Webinars

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-28

    ...- creating startups and small firms, accelerate research, and address barriers to success for entrepreneurs... From the Federal Register Online via the Government Publishing Office ] SMALL BUSINESS ADMINISTRATION 13 CFR Part 107 Small Business Investment Companies--Early Stage SBICs; Public Webinars AGENCY:...

  1. 17 CFR 256.01-3 - General structure of accounting system.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... account numbers in the Uniform System of Accounts for Public Utilities and Licensees (18 CFR Part 101) of... COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 General Instructions § 256.01-3 General structure of... company property. (b) The income and expense accounts include, under separate divisions, accounts...

  2. Accountability Manual, 1999. The 1999 Accountability Rating System for Texas Public Schools and School Districts and Preview for the 2000-2003 Accountability Systems.

    ERIC Educational Resources Information Center

    Texas Education Agency, Austin. Office of Policy Planning and Research.

    This manual is designed as a technical resource to explain the accountability system used by the Texas Education Agency (TEA) to evaluate the performance of public-school districts and campuses. The system integrates district and campus ratings; district and campus recognition for high performance and performance improvement; and campus, district,…

  3. 17 CFR 256.458 - Services rendered to nonassociate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... nonassociate companies. 256.458 Section 256.458 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 Income and Expense Accounts § 256.458...

  4. Cost accounting and public reimbursement schemes in Spanish hospitals.

    PubMed

    Sánchez-Martínez, Fernando; Abellán-Perpiñán, José-María; Martínez-Pérez, Jorge-Eduardo; Puig-Junoy, Jaume

    2006-08-01

    The objective of this paper is to provide a description and analysis of the main costing and pricing (reimbursement) systems employed by hospitals in the Spanish National Health System (NHS). Hospitals cost calculations are mostly based on a full costing approach as opposite to other systems like direct costing or activity based costing. Regional and hospital differences arise on the method used to allocate indirect costs to cost centres and also on the approach used to measure resource consumption. Costs are typically calculated by disaggregating expenditure and allocating it to cost centres, and then to patients and DRGs. Regarding public reimbursement systems, the impression is that unit costs are ignored, except for certain type of high technology processes and treatments.

  5. Dating the Shift to English in the Financial Accounts of Some London Livery Companies: A Reappraisal

    ERIC Educational Resources Information Center

    Alcolado Carnicero, José Miguel

    2015-01-01

    A mixed-language phenomenon such as language shift has been acknowledged to constitute one of the hallmarks of the manuscripts in which the members of the City of London livery companies recorded their financial transactions during the late medieval period. Despite these texts having been studied by scholars in very diverse disciplines,…

  6. [Tampa Electric Company IGCC project]. Final public design report; Technical progress report

    SciTech Connect

    1996-07-01

    This final Public Design Report (PDR) provides completed design information about Tampa Electric Company`s Polk Power Station Unit No. 1, which will demonstrate in a commercial 250 MW unit the operating parameters and benefits of the integration of oxygen-blown, entrained-flow coal gasification with advanced combined cycle technology. Pending development of technically and commercially viable sorbent for the Hot Gas Cleanup System, the HGCU also is demonstrated. The report is organized under the following sections: design basis description; plant descriptions; plant systems; project costs and schedule; heat and material balances; general arrangement drawings; equipment list; and miscellaneous drawings.

  7. 77 FR 16026 - Cargill Power Markets, LLC v. Public Service Company of New Mexico; Notice of Compliance Filing

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-03-19

    ... Energy Regulatory Commission Cargill Power Markets, LLC v. Public Service Company of New Mexico; Notice of Compliance Filing Take notice that on March 12, 2012, Public Service Company of New Mexico and...://www.ferc.gov , using the ``eLibrary'' link and is available for review in the Commission's...

  8. 76 FR 26284 - FirstLight Hydro Generating Company, City of Norwich Dept. of Public Utilities; Notice of Meeting

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-05-06

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF ENERGY Federal Energy Regulatory Commission FirstLight Hydro Generating Company, City of Norwich Dept. of Public... will meet with FirstLight Hydro Generating Company and the City of Norwich Dept. of Public Utilities...

  9. 77 FR 14514 - TGP Granada, LLC v. Public Service Company of New Mexico; Tortoise Capital Resources Corp...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-03-12

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF ENERGY Federal Energy Regulatory Commission TGP Granada, LLC v. Public Service Company of New Mexico; Tortoise Capital... against the Public Service Company of New Mexico (PNM) and Tortoise Capital Resources Corp....

  10. Miller Table Company: A Profit Analysis Case Integrating Managerial Accounting, Microeconomics and Marketing

    ERIC Educational Resources Information Center

    Miller, Louise

    2014-01-01

    This paper describes a unique integrative business case appropriate for use in a managerial accounting course or other business courses related to economics or marketing. The case describes a scenario in which a managerial accountant is assisting in business decisions relating to factors influencing the profitability of a small manufacturing…

  11. 18 CFR 367.5 - Accounting period.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT General... associate and non-associate companies must be segregated monthly. Each service company must close its...

  12. 17 CFR 256.223 - Advances from associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... companies. 256.223 Section 256.223 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 6. Long-Term Debt § 256.223 Advances from associate companies....

  13. 18 CFR 367.1720 - Account 172, Rents receivable.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS... service company to others. (b) Rents receivable from associate companies must be included in account...

  14. Tampa Electric Company, Polk Power Station Unit No. 1, preliminary public design report

    SciTech Connect

    1994-06-01

    This preliminary Public Design Report (PDR) provides design information about Tampa Electric Company`s Polk Power Station Unit No. 1, which will demonstrate in a commercial 250 MW unit the benefits of the integration of oxygen-blown, entrained-flow coal gasification with advanced combined cycle technology. This project is partially funded by the US Department of Energy (DOE) under Round III of its Clean Coal Technology (CCT) Program under the provisions of Cooperative Agreement between DOE and Tampa Electric Company, novated on March 5,1992. The project is highlighted by the inclusion of a new hot gas cleanup system. DOE`s project management is based at its Morgantown Energy Technology Center (METC) in West Virginia. This report is preliminary, and the information contained herein is subject to revision. Definitive information will be available in the final PDR, which will be published at the completion of detailed engineering.

  15. 76 FR 54801 - Healthlink, a Wellpoint, Inc. Company, Accounts Receivable and Collections Division, St. Louis...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-09-02

    ... Collections Division, St. Louis, MO; Notice of Negative Determination Regarding Application for... negative determination regarding workers' eligibility to apply for Trade Adjustment Assistance (TAA... Collections Division, St. Louis, Missouri (HealthLink-Accounts Receivable Collections Division). The...

  16. New Frontiers: Training Forensic Accountants within the Accounting Program

    ERIC Educational Resources Information Center

    Ramaswamy, Vinita

    2007-01-01

    Accountants have recently been subject to very unpleasant publicity following the collapse of Enron and other major companies. There has been a plethora of accounting failures and accounting restatements of falsified earnings, with litigations and prosecutions taking place every day. As the FASB struggles to tighten the loopholes in accounting,…

  17. 18 CFR 367.3010 - Account 301, Organization.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Service Company Property Chart of Accounts § 367.3010 Account 301, Organization. (a) This...

  18. Erectile dysfunction and the internet: drug company manipulation of public and professional opinion.

    PubMed

    Read, John; Mati, Elizabeth

    2013-01-01

    Given that the Internet is now a major source of information regarding health and mental health problems, and that it is in the interest of the pharmaceutical industry to influence public and professional opinion, this study evaluated 70 websites about erectile dysfunction. The 31 drug company-funded websites (44%) were, compared with the 39 websites that are not industry funded, significantly more biased toward biological factors in general, and toward medication in particular (p < .01). The high proportion of websites that are industry sponsored, and the bias of those websites, confirms previous studies on depression, posttraumatic stress disorder, schizophrenia, and attention deficit hyperactivity disorder, and demonstrates that drug companies are using their financial might to manipulate public and professional opinion on the Internet.

  19. Erectile dysfunction and the internet: drug company manipulation of public and professional opinion.

    PubMed

    Read, John; Mati, Elizabeth

    2013-01-01

    Given that the Internet is now a major source of information regarding health and mental health problems, and that it is in the interest of the pharmaceutical industry to influence public and professional opinion, this study evaluated 70 websites about erectile dysfunction. The 31 drug company-funded websites (44%) were, compared with the 39 websites that are not industry funded, significantly more biased toward biological factors in general, and toward medication in particular (p < .01). The high proportion of websites that are industry sponsored, and the bias of those websites, confirms previous studies on depression, posttraumatic stress disorder, schizophrenia, and attention deficit hyperactivity disorder, and demonstrates that drug companies are using their financial might to manipulate public and professional opinion on the Internet. PMID:23672238

  20. Accountability and Assessment: Is Public Interest in K-12 Education Being Served? CRESST Report 728

    ERIC Educational Resources Information Center

    Herman, Joan L.

    2007-01-01

    The reauthorization of No Child Left Behind (NCLB) makes this a good time to consider whether and how current accountability serves the public interest and whether and how it can better do so. This report explores these issues in the context of the current literature on the effects of accountability in K-12 education. It considers the meaning…

  1. Government Accountability Reports and Public Education Policy: Studying Political Actors' Decision-Making

    ERIC Educational Resources Information Center

    Salazar, Timothy Ross

    2013-01-01

    This study asks how government accountability reports are used to influence public education policy. Government accountability reports, called "audits" in Utah, prove to be useful tools for examining education policy. Using a collective case study design examining Utah's Class Size Reduction (CSR) policy, government accountability…

  2. 75 FR 54802 - Account Ownership and Control Report; Notice of Public Meeting

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-09

    ... conference call is set forth below. \\1\\ 75 FR 41775 (July 19, 2010). U.S./Canada Toll-Free: (866) 312-4390... COMMISSION 17 CFR Part 16 Account Ownership and Control Report; Notice of Public Meeting AGENCY HOLDING THE... accounts active on U.S. futures exchanges and other reporting entities.\\1\\ Written comments on the...

  3. Accountability and the Public Trust: Restoring the Balance. An Annotated Bibliography

    ERIC Educational Resources Information Center

    Beaulieu, Paul

    2006-01-01

    This bibliography was compiled for the 2006 Summer Institute at The Centre for Literacy-"Accountability and Public Trust: Restoring the Balance." The selections include lectures, research studies, policy papers, and government documents that describe and analyze recent concepts of accountability in the context of government funding in…

  4. Accountability.

    ERIC Educational Resources Information Center

    Mullen, David J., Ed.

    This monograph, prepared to assist Georgia elementary principals to better understand accountability and its implications for educational improvement, sets forth many of the theoretical and philosophical bases from which accountability is being considered. Leon M. Lessinger begins this 5-paper presentation by describing the need for accountability…

  5. A Thematic Deconstruction of Formalist and Expertise Voices in Big Five (Four) Public Accounting Firms

    ERIC Educational Resources Information Center

    Dirsmith, Mark W.; Samuel, Sajay; Covaleski, Mark A.; Heian, James B.

    2005-01-01

    Research has increasingly recognized the importance of rhetoric to organizational functioning. However, there remains a paucity of detailed analyses probing its nature, particularly in such contexts as public accounting. The purpose of this paper is to deconstruct two forms of rhetoric, which are prominent within international public accounting…

  6. 77 FR 24233 - Actuarial Advisory Committee With Respect to the Railroad Retirement Account; Notice of Public...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-04-23

    ... From the Federal Register Online via the Government Publishing Office RAILROAD RETIREMENT BOARD Actuarial Advisory Committee With Respect to the Railroad Retirement Account; Notice of Public Meeting Notice is hereby given in accordance with Public Law 92-463 that the Actuarial Advisory Committee...

  7. 76 FR 67774 - Actuarial Advisory Committee With Respect to the Railroad Retirement Account; Notice of Public...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-11-02

    ... From the Federal Register Online via the Government Publishing Office RAILROAD RETIREMENT BOARD Actuarial Advisory Committee With Respect to the Railroad Retirement Account; Notice of Public Meeting Notice is hereby given in accordance with Public Law 92-463 that the Actuarial Advisory Committee...

  8. 75 FR 47650 - Actuarial Advisory Committee With Respect to the Railroad Retirement Account; Notice of Public...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-06

    ... From the Federal Register Online via the Government Publishing Office RAILROAD RETIREMENT BOARD Actuarial Advisory Committee With Respect to the Railroad Retirement Account; Notice of Public Meeting Notice is hereby given in accordance with Public Law 92-463 that the Actuarial Advisory Committee...

  9. An Application of Gibbs Sampling to Estimation in Meta-Analysis: Accounting for Publication Bias.

    ERIC Educational Resources Information Center

    Cleary, Richard J.; Casella, George

    1997-01-01

    A model is proposed to account for publication bias explicitly using a weight function that describes probability of publication for a particular study in terms of a selection parameter. A Bayesian analysis of this model using Gibbs sampling is conducted, and the model is applied to a published meta-analysis. (SLD)

  10. 26 CFR 1.551-5 - Effect on capital account of foreign personal holding company and basis of stock in hands of...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Effect on capital account of foreign personal holding company and basis of stock in hands of shareholders. 1.551-5 Section 1.551-5 Internal Revenue... holding company and basis of stock in hands of shareholders. (a) Sections 551(e) and 551(f) are...

  11. 26 CFR 1.551-5 - Effect on capital account of foreign personal holding company and basis of stock in hands of...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 7 2013-04-01 2013-04-01 false Effect on capital account of foreign personal holding company and basis of stock in hands of shareholders. 1.551-5 Section 1.551-5 Internal Revenue... holding company and basis of stock in hands of shareholders. (a) Sections 551(e) and 551(f) are...

  12. 26 CFR 1.551-5 - Effect on capital account of foreign personal holding company and basis of stock in hands of...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 7 2012-04-01 2012-04-01 false Effect on capital account of foreign personal holding company and basis of stock in hands of shareholders. 1.551-5 Section 1.551-5 Internal Revenue... holding company and basis of stock in hands of shareholders. (a) Sections 551(e) and 551(f) are...

  13. 26 CFR 1.551-5 - Effect on capital account of foreign personal holding company and basis of stock in hands of...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 7 2014-04-01 2013-04-01 true Effect on capital account of foreign personal holding company and basis of stock in hands of shareholders. 1.551-5 Section 1.551-5 Internal Revenue... holding company and basis of stock in hands of shareholders. (a) Sections 551(e) and 551(f) are...

  14. 26 CFR 1.551-5 - Effect on capital account of foreign personal holding company and basis of stock in hands of...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Effect on capital account of foreign personal holding company and basis of stock in hands of shareholders. 1.551-5 Section 1.551-5 Internal Revenue... holding company and basis of stock in hands of shareholders. (a) Sections 551(e) and 551(f) are...

  15. Negative Opinion of Company Environment Mediates Career Choice of Accountancy Students

    ERIC Educational Resources Information Center

    Tong, David Yoon Kin; Tong, Xue Fa

    2012-01-01

    Purpose: The purpose of this paper is to explore accountancy students' pre-employment decisions as regards pursuing a career after completing an internship. The paper aims to analyse the mediating effect of aspects of students' training experience in firms as direct/indirect factors which influence their career decisions.…

  16. Providing System Compliance Training to Accountants of a Global Pharmaceutical Company: The Switzerland Case

    ERIC Educational Resources Information Center

    Leschinsky, Maribeth; Messemer, Jonathan E.

    2010-01-01

    On July 30, 2002, President George W. Bush signed the Sarbanes-Oxley Act of 2002 into law. The legislation was crafted by the United States Congress to address issues related to accounting improprieties which came to light during the Enron scandal. The specific purpose of the legislation was "To protect investors by improving the accuracy and…

  17. Auditing and accountability within the public hospital system: the need for structural reforms.

    PubMed

    Malley, A; Forde, K

    1993-01-01

    A recent report by the Independent Commission Against Corruption (ICAC) in NSW highlighted that some accounting controls for cash handling in public hospitals are inadequate. Given the number of public hospitals in Australia and the amount of cash being handled, it is essential that efficient accounting and auditing systems are established for these activities. This paper examines several major shortcomings in cash-handling methods used by NSW public hospitals and outlines how the system may be improved. The authors are currently developing a national survey to extend this analysis.

  18. Environmental services coupled to food products and brands: food companies interests and on-farm accounting.

    PubMed

    Kempa, Daniela

    2013-09-01

    Much research has been carried out on governmental support of agri environmental measures (AEM). However, little is known about demands on and incentives from the commercial market for environmental contributions of the farmers. The factors farm structures, level of remuneration and legal framework have been thoroughly investigated. However, demands of the food industry for environmentally friendly goods(1) and their effects on farmers' decisions have not yet been analyzed. Leading companies in the food industry have observed an increasing consumer awareness and, due to higher competition, see an additional need to communicate environmental benefits which result from either organic production methods or agri-environmental measures. To address this research deficit, two case studies were carried out. The first case study is a survey aimed at the industrial food producers' demands with regards to the environmental performance of supplying farms. Concurrently, within a second survey farmers were questioned to find out what conditions are required to implement agri-environmental measures beyond cross compliance and document their environmental performance. This article presents the outcomes of the first case study. The results show that food companies have an interest in the documentation of environmental benefits of supplying farms for their marketing strategies. Provision of support by finance or contract-design is also seen as appropriate tool to promote an environmentally friendly production. In turn the food producers' demand and support for documented environmental services can have a positive influence on farmers' decisions for implementation and documentation of these services. Thus, the surveys provide essential findings for further development of documentation strategies for environmental benefits within the supply chain. PMID:22795621

  19. Environmental services coupled to food products and brands: food companies interests and on-farm accounting.

    PubMed

    Kempa, Daniela

    2013-09-01

    Much research has been carried out on governmental support of agri environmental measures (AEM). However, little is known about demands on and incentives from the commercial market for environmental contributions of the farmers. The factors farm structures, level of remuneration and legal framework have been thoroughly investigated. However, demands of the food industry for environmentally friendly goods(1) and their effects on farmers' decisions have not yet been analyzed. Leading companies in the food industry have observed an increasing consumer awareness and, due to higher competition, see an additional need to communicate environmental benefits which result from either organic production methods or agri-environmental measures. To address this research deficit, two case studies were carried out. The first case study is a survey aimed at the industrial food producers' demands with regards to the environmental performance of supplying farms. Concurrently, within a second survey farmers were questioned to find out what conditions are required to implement agri-environmental measures beyond cross compliance and document their environmental performance. This article presents the outcomes of the first case study. The results show that food companies have an interest in the documentation of environmental benefits of supplying farms for their marketing strategies. Provision of support by finance or contract-design is also seen as appropriate tool to promote an environmentally friendly production. In turn the food producers' demand and support for documented environmental services can have a positive influence on farmers' decisions for implementation and documentation of these services. Thus, the surveys provide essential findings for further development of documentation strategies for environmental benefits within the supply chain.

  20. 78 FR 42521 - Notice of Issuance of Statement of Federal Financial Accounting Standards 45 and Scheduled Public...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-16

    ... From the Federal Register Online via the Government Publishing Office FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standards 45 and Scheduled Public Hearing AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice. Board...

  1. 29 CFR 2520.104-46 - Waiver of examination and report of an independent qualified public accountant for employee...

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... qualified public accountant for employee benefit plans with fewer than 100 participants. 2520.104-46 Section... Requirements § 2520.104-46 Waiver of examination and report of an independent qualified public accountant for... public accountant to conduct an examination of the financial statements of the plan; (2) Include...

  2. Seeking out ‘easy targets’? Tobacco companies, health inequalities and public policy

    PubMed Central

    Clifford, David; Hill, Sarah; Collin, Jeff

    2015-01-01

    Introduction The prominence of socioeconomic and ethnic disparities in tobacco use has led to increased policy attention on smoking inequalities in many countries. In 2008 the UK Department of Health held a consultation on the future of tobacco control, including a focus on reducing socioeconomic inequalities in smoking, to which tobacco companies made written submissions. These organisations have historically opposed regulation, favouring a depiction of smoking that emphasises individual choice and downplays broader influences such as industry activities. Methods We undertook thematic analysis of submissions from tobacco manufacturers and allied organisations, with particular focus on industry engagement with health inequalities. Results Alongside well-established arguments (including defence of individual liberty and challenges to scientific evidence), industry actors adopted and misrepresented the language of health inequalities and the social determinants of health in order to oppose specific tobacco control interventions including tobacco taxation, denormalisation of smoking and cessation support. While industry submissions generally opposed state regulation of the tobacco market, tobacco companies argued for increased government investment in harm reduction products and in countering illicit trade. Conclusions Tobacco companies co-opted and misrepresented a social determinants model of health to argue against government regulation of the tobacco market. By drawing on this model, tobacco companies are misappropriating a powerful public health discourse in an attempt to create a false dichotomy between reducing inequalities and regulating of the tobacco market. Such tactics highlight the need for ongoing monitoring of industry attempts to undermine tobacco control policy, particularly with reference to harm reduction. PMID:23832052

  3. 78 FR 4843 - FirstLight Hydro Generating Company, City of Norwich Dept. of Public Utilities; Notice of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-01-23

    ... part 380 (Order No. 486, 52 FR 47897), the Office of Energy Projects has reviewed competing... Energy Regulatory Commission FirstLight Hydro Generating Company, City of Norwich Dept. of Public..., Connecticut. The existing licensee for the project is FirstLight Hydro Generating Company (FirstLight)....

  4. 17 CFR 259.101 - Form U-1, application or declaration under the Public Utility Holding Company Act of 1935.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... prescribed. Editorial Note: For Federal Register citations affecting Form U-1, see the List of CFR Sections... declaration under the Public Utility Holding Company Act of 1935. 259.101 Section 259.101 Commodity and... HOLDING COMPANY ACT OF 1935 Forms for Applications and Declarations § 259.101 Form U-1, application...

  5. 78 FR 17652 - Tri-State Generation and Transmission Association, Inc. v. Public Service Company of New Mexico...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-03-22

    ... Company of New Mexico; Notice of Complaint Take notice that on March 13, 2013, pursuant to sections 206 and 306 of the Federal Power Act, 16 U.S.C. 824e and 825e (2006) and Rules 206 and 212 of the Federal... Transmission Association, Inc. (Complainant), filed a complaint against the Public Service Company of...

  6. 76 FR 2677 - Southern LNG Company, LLC; Notice of Public Scoping Meeting for the Proposed LNG Truck Loading...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-01-14

    ... Energy Regulatory Commission Southern LNG Company, LLC; Notice of Public Scoping Meeting for the Proposed LNG Truck Loading Project January 7, 2011. On February 2, 2011, the Office of Energy Projects staff... Southern LNG Company, LLC's (Southern) LNG Truck Loading Project. We scheduled this meeting to...

  7. 77 FR 4290 - TransCanada Alaska Company, LLC; Notice of Public Scoping Meeting for the Planned Alaska Pipeline...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-01-27

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF ENERGY Federal Energy Regulatory Commission TransCanada Alaska Company, LLC; Notice of Public Scoping Meeting for the... cancelled on January 4, 2012, because TransCanada Alaska Company, LLC (TC Alaska) had not filed its...

  8. [Work-related stress and psychological distress assessment in urban and suburban public transportation companies].

    PubMed

    Romeo, L; Lazzarini, G; Farisè, E; Quintarelli, E; Riolfi, A; Perbellini, L

    2012-01-01

    The risk of work-related stress has been determined in bus drivers and workers employed in the service department of two urban and suburban public transportation companies. The INAIL evaluation method (Check list and HSE indicator tool) was used. The GHQ-12 questionnaire, which is widely used to assess the level of psychological distress, was also employed. 81.9% of workers involved in the survey answered both the HSE indicator tool and the GHQ-12 questionnaire. The Check list evaluation showed an increase in quantifiable company stress indicators while close examination using the HSE indicator tool demonstrated critical situations for all the subscales, with the control subscales more problematic in bus drivers. The demand, manager's support, relationships and change subscales were most associated with psychological distress in bus drivers, while relationships, role, change and demand subscales were negatively related in workers of the service department. PMID:23405761

  9. Refining estimates of public health spending as measured in national health expenditure accounts: the Canadian experience.

    PubMed

    Ballinger, Geoff

    2007-01-01

    The recent focus on public health stemming from, among other things, severe acute respiratory syndrome and avian flu has created an imperative to refine health-spending estimates in the Canadian Health Accounts. This article presents the Canadian experience in attempting to address the challenges associated with developing the needed taxonomies for systematically capturing, measuring, and analyzing the national investment in the Canadian public health system. The first phase of this process was completed in 2005, which was a 2-year project to estimate public health spending based on a more classic definition by removing the administration component of the previously combined public health and administration category. Comparing the refined public health estimate with recent data from the Organization for Economic Cooperation and Development still positions Canada with the highest share of total health expenditure devoted to public health than any other country reporting. The article also provides an analysis of the comparability of public health estimates across jurisdictions within Canada as well as a discussion of the recommendations for ongoing improvement of public health spending estimates. The Canadian Institute for Health Information is an independent, not-for-profit organization that provides Canadians with essential statistics and analysis on the performance of the Canadian health system, the delivery of healthcare, and the health status of Canadians. The Canadian Institute for Health Information administers more than 20 databases and registries, including Canada's Health Accounts, which tracks historically 40 categories of health spending by 5 sources of finance for 13 provincial and territorial jurisdictions. Until 2005, expenditure on public health services in the Canadian Health Accounts included measures to prevent the spread of communicable disease, food and drug safety, health inspections, health promotion, community mental health programs, public

  10. Translational Science by Public Biotechnology Companies in the IPO“Class of 2000”: The Impact of Technological Maturity

    PubMed Central

    McNamee, Laura; Ledley, Fred

    2013-01-01

    The biotechnology industry plays a central role in the translation of nascent biomedical science into both products that offer material health benefits and creating capital growth. This study examines the relationship between the maturity of technologies in a characteristic life cycle and value creation by biotechnology companies. We examined the core technology, product development pipelines, and capitalization for a cohort of biotechnology companies that completed an IPO in 2000. Each of these companies was well financed and had core technologies on the leading edge of biological science. We found that companies with the least mature technologies had significantly higher valuations at IPO, but failed to develop products based on these technologies over the ensuing decade, and created less capital growth than companies with more mature technologies at IPO. The observation that this cohort of recently public biotechnology companies was not effective in creating value from nascent science suggests the need for new, evidence-based business strategies for translational science. PMID:24358154

  11. Translational science by public biotechnology companies in the IPO "class of 2000": the impact of technological maturity.

    PubMed

    McNamee, Laura; Ledley, Fred

    2013-01-01

    The biotechnology industry plays a central role in the translation of nascent biomedical science into both products that offer material health benefits and creating capital growth. This study examines the relationship between the maturity of technologies in a characteristic life cycle and value creation by biotechnology companies. We examined the core technology, product development pipelines, and capitalization for a cohort of biotechnology companies that completed an IPO in 2000. Each of these companies was well financed and had core technologies on the leading edge of biological science. We found that companies with the least mature technologies had significantly higher valuations at IPO, but failed to develop products based on these technologies over the ensuing decade, and created less capital growth than companies with more mature technologies at IPO. The observation that this cohort of recently public biotechnology companies was not effective in creating value from nascent science suggests the need for new, evidence-based business strategies for translational science.

  12. 17 CFR 256.233 - Notes payable to associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... companies. 256.233 Section 256.233 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 7. Current and Accrued Liabilities § 256.233 Notes payable...

  13. Accountability in Higher Education: A Public Agenda for Trust and Cultural Change. Research & Occasional Paper Series

    ERIC Educational Resources Information Center

    Leveille, David E.

    2006-01-01

    This timely report focuses on accountability -- the current lingua franca of higher education -- and the question of the public trust as a reflection of the respect and confidence of the people that are served by the nation's colleges and universities. Designed to assist policymakers and educational leaders, the report identifies the components of…

  14. The States and Public Higher Education Policy: Affordability, Access, and Accountability.

    ERIC Educational Resources Information Center

    Heller, Donald E., Ed.

    The selections in this volume explore the debates surrounding issues of affordability, access, and accountability in higher education. The contributors identify these issues as the three key policy issues facing public higher education in the opening years of the new century. Following an introduction, "The Changing Dynamics of Affordability,…

  15. When Private Schools Take Public Dollars: What's the Place of Accountability in School Voucher Programs?

    ERIC Educational Resources Information Center

    Finn, Chester E., Jr.; Hentges, Christina M.; Petrilli, Michael J.; Winkler, Amber M.

    2009-01-01

    Critics of school voucher programs argue that private schools that receive taxpayer dollars should be held accountable to the same standards as public schools. School choice supporters counter that private schools should be left alone to answer to the parents of their students. The authors advocate for a re-visit to the discussion of…

  16. The Accounting System and Resource Allocation Reform in a Public University

    ERIC Educational Resources Information Center

    Spathis, Charalambos; Ananiadis, John

    2004-01-01

    This paper studies the accounting system reform practised in Greek universities since January 2000, and more particularly at the Aristotle University of Thessaloniki (AUTH). It specifically examines the allocation of resources to faculties by university management based on certain criteria. The AUTH is the largest public university in Greece and…

  17. Innovative Public Engagement Practices and Partnerships: Lifting Stakeholder Voices in Education Accountability Policy

    ERIC Educational Resources Information Center

    Wills, Monica; Brewer, Curtis; Knoeppel, Robert; Witte, James; Pargas, Roy; Lindle, Jane Clark

    2010-01-01

    In 2008, due to increasing stakeholder dissatisfaction with assessment results and school report cards, South Carolina revised its 1998 Educational Accountability Act and required public engagement with stakeholders including parents/guardians, educators, business and community leaders, and taxpayers. The legislation created partnerships between…

  18. High School Accountability: Early Evidence from Florida's Broward County Public Schools

    ERIC Educational Resources Information Center

    Iatarola, Patrice; Gao, Niu

    2015-01-01

    In 2009, Florida adopted the Differentiated Accountability (DA) plan, making it among the first to specifically incorporate into its existing school grading scheme college readiness targets. In this paper we use a rich panel of data on high school students in Broward County (Ft. Lauderdale) Public Schools to present early evidence of the impact of…

  19. High-Stakes Hustle: Public Schools and the New Billion Dollar Accountability

    ERIC Educational Resources Information Center

    Baines, Lawrence A.; Stanley, Gregory Kent

    2004-01-01

    High-stakes testing costs up to $50 billion per annum, has no impact on student achievement, and has changed the focus of American public schools. This article analyzes the benefits and costs of the accountability movement, as well as discusses its roots in the eugenics movements of the early 20th century.

  20. Analyzing the Operation of Performance-Based Accountability Systems for Public Services. Technical Report

    ERIC Educational Resources Information Center

    Camm, Frank; Stecher, Brian M.

    2010-01-01

    Empirical evidence of the effects of performance-based public management is scarce. This report describes a framework used to organize available empirical information on one form of performance-based management, a performance-based accountability system (PBAS). Such a system identifies individuals or organizations that must change their behavior…

  1. Toward a Culture of Consequences: Performance-Based Accountability Systems for Public Services. Monograph

    ERIC Educational Resources Information Center

    Stecher, Brian M.; Camm, Frank; Damberg, Cheryl L.; Hamilton, Laura S.; Mullen, Kathleen J.; Nelson, Christopher; Sorensen, Paul; Wachs, Martin; Yoh, Allison; Zellman, Gail L.

    2010-01-01

    Performance-based accountability systems (PBASs), which link incentives to measured performance as a means of improving services to the public, have gained popularity. While PBASs can vary widely across sectors, they share three main components: goals, incentives, and measures. Research suggests that PBASs influence provider behaviors, but little…

  2. One hundred years of energy - Public Service Company of Colorado and its predessors, 1869-1969

    SciTech Connect

    Fisher, E.K.

    1986-01-01

    The subject of this thesis is Colorado's largest utility, Public Service Company of Colorado and its predecessors from 1869 to 1969. It is an entrepreneurial history dealing with the men, who in making decisions, played important roles in shaping the company and the industry. In addition, the technologies of electricity and natural gas are important aspects of this dissertation. As new uses for energy was created society responded with an almost insatiable hunger. People and energy eventually formed a symbiotic relationship. Politics also played an integral part in the development of utilities. Because utilities were generally monopolies, many laws and regulations were created for control that did not apply to other businesses. The development of legislation and the manner in which it affected utilities is discussed throughout the dissertation. When public opinion turned against the utilities during the Great Depression the industry had to make significant financial and managerial changes in order to stay in business. In the 1960s some people began to point out the negative aspects of high energy consumption. Nuclear power in the 1960s promised a clean and abundant means to produce fuel. PSC's attempt to use nuclear power, however, has been, to date, unsatisfactory.

  3. 17 CFR 256.457-2 - Indirect costs charged to associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... associate companies. 256.457-2 Section 256.457-2 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 Income and Expense Accounts § 256.457-2 Indirect...

  4. 75 FR 78779 - Order Approving Public Company Accounting Oversight Board Supplemental Budget Request To...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-16

    ... Supplemental Budget Request To Establish an Office of Outreach and Small Business Liaison in 2010 The Sarbanes... December 22, 2009.\\3\\ \\2\\ 17 CFR 202.190. See Release No. 33-8724 (July 18, 2006) [71 FR 41998 (July 24... Commission, auditing and related attestation, quality control, ethics, and independence standards to be...

  5. 17 CFR 202.11 - Public Company Accounting Oversight Board budget approval process.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... costs; (v) A discussion of any models used to develop PCAOB estimates; (vi) Detailed funding levels for... and outlook for the budget year. On or before April 30 Commission provides economic assumptions and... deviations from, the economic assumptions and budgetary guidance provided by the Commission. (iv)...

  6. 17 CFR 202.190 - Public Company Accounting Oversight Board budget approval process.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... program and strategic goal that demonstrates that reasonable opportunities for making more efficient and... or outcomes the PCAOB expects to achieve (as discussed in the PCAOB's strategic plan) and the... accomplish, organized by strategic goal; (ii) Background on what the PCAOB has accomplished, organized...

  7. 75 FR 59331 - Public Company Accounting Oversight Board; Notice of Filing of Proposed Rules on Auditing...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-27

    ... Engagement Auditing Standard No. 11, Consideration of Materiality in Planning and Performing an Audit... reporting; The auditor's preliminary judgments about materiality,\\13\\ risk, and, in integrated audits, other... of Materiality in Planning and Performing an Audit. Control deficiencies previously communicated...

  8. 75 FR 82417 - Public Company Accounting Oversight Board; Order Approving Proposed Rules on Auditing Standards...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-30

    ..., 2010. \\1\\ See Release No. 34-62919 (September 15, 2010) [75 FR 59332 (September 27, 2010)]. The notice... Materiality in Planning and Performing an Audit; AS No. 12, Identifying and Assessing Risks of Material... of a concept of materiality more specifically grounded to that used in the Federal securities...

  9. 78 FR 68872 - Public Company Accounting Oversight Board; Notice of Filing of Proposed Rules on Auditing...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-11-15

    .... The risk of material misstatement of the supplemental information; b. The materiality considerations... supplemental information, the auditor generally should use the same materiality considerations as those used in... requirements specify a lower materiality level to be applied to certain supplemental information, the...

  10. 77 FR 57407 - Public Company Accounting Oversight Board; Notice of Filing of Proposed Rules on Auditing...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-09-17

    ...; Notice of Filing of Proposed Rules on Auditing Standard No. 16, Communications With Audit Committees and... Oversight Board; Notice of Filing of Proposed Rules on Auditing Standard No. 16, Communications With Audit... No. 16, Communications with Audit Committees, related amendments to its interim auditing...

  11. 78 FR 68911 - Public Company Accounting Oversight Board; Notice of Filing of Proposed Rules on Attestation...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-11-15

    ... Standard No. 15, Audit Evidence. \\9\\ Although not absolute assurance, reasonable assurance is a high level.... Note: Auditing Standard No. 3, Audit Documentation, establishes the documentation requirements for... the Audit of the Financial Statements and the Audit Procedures Performed on Supplemental Information...

  12. 17 CFR 259.101 - Form U-1, application or declaration under the Public Utility Holding Company Act of 1935.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... prescribed. Editorial Note: For Federal Register citations affecting Form U-1, see the List of CFR Sections... declaration under the Public Utility Holding Company Act of 1935. 259.101 Section 259.101 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) FORMS PRESCRIBED UNDER THE PUBLIC...

  13. Smart Companies.

    ERIC Educational Resources Information Center

    Galagan, Patricia A.

    1997-01-01

    Capturing and leveraging knowledge is an important new management trend that is as yet undefined. Some companies are accounting for their intellectual capital and applying it to the company balance sheets. (JOW)

  14. 17 CFR 270.11a-3 - Offers of exchange by open-end investment companies other than separate accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... exchange offer an offering company may cause a securityholder to be charged a sales load on the acquired... acquire the securities of other investment companies in an exchange transaction, and (ii) If the offering... offering company temporarily delays or ceases the sale of the acquired security because it is unable...

  15. 17 CFR 239.17a - Form N-3, registration statement for separate accounts organized as management investment companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... pursuant to section 8(b) of the Investment Company Act of 1940 (§ 274.11b of this chapter). Editorial Note: For Federal Register citations affecting Form N-3, see the List of CFR Sections Affected, which... register under the Investment Company Act of 1940 as management investment companies, and certain...

  16. 17 CFR 239.17a - Form N-3, registration statement for separate accounts organized as management investment companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... pursuant to section 8(b) of the Investment Company Act of 1940 (§ 274.11b of this chapter). Editorial Note: For Federal Register citations affecting Form N-3, see the List of CFR Sections Affected, which... register under the Investment Company Act of 1940 as management investment companies, and certain...

  17. 17 CFR 239.17a - Form N-3, registration statement for separate accounts organized as management investment companies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... pursuant to section 8(b) of the Investment Company Act of 1940 (§ 274.11b of this chapter). Editorial Note: For Federal Register citations affecting Form N-3, see the List of CFR Sections Affected, which... register under the Investment Company Act of 1940 as management investment companies, and certain...

  18. Trust: Need for an Improved Communication between the Public World and the Pharmaceutical Companies

    PubMed Central

    Heinemann, Lutz

    2009-01-01

    In the industrialized world, the negative image that many people (including politicians) have of pharmaceutical companies not only makes the life for those working in this field more difficult, in a sense it is a road block. Without an improvement in communication between the public world and the pharmaceutical industry, one can foresee this industry steadily becoming a more difficult environment to work in. There is a clear need for knowing more about all the work done inside these companies before a new drug is approved (it is not all about marketing…). That society has no understanding of the ever-increasing costs of new drugs is also related to this lack of understanding of how tricky and cumbersome the process is to take a new idea for treating a certain disease to production of a marketed drug. With a relatively small investment of money, but with an investment of much good will, brain power, and trust, it should be possible to bring all relevant parties together and make a change. PMID:20046667

  19. Public support for restrictions on fast food company sponsorship of community events.

    PubMed

    Pettigrew, Simone; Pescud, Melanie; Rosenberg, Michael; Ferguson, Renee; Houghton, Stephen

    2012-01-01

    This study investigated community attitudes to fast food companies' sponsorship of community events. The aim was to inform future efforts to introduce greater restrictions on these marketing activities to reduce child obesity. While previous research has focused on the sponsorship of sporting events, the present study included all community events and gauged public support for fast food company sponsorships in general as well as specific sponsorship activities such as securing event naming rights, advertising on event premises, and distributing free items to children in the form of food and redeemable vouchers. A large and diverse sample of Western Australian adults (n=2,005) responded to a community attitudes telephone survey that included questions relating to event sponsorship. Almost half of the respondents reported that the promotion of fast foods is inappropriate at community events, and only a third considered it appropriate at events where children are likely to be present. Around two-thirds agreed that promoting fast foods at such events sends contradictory messages to children and just a quarter of respondents considered it acceptable for free fast food to be distributed at events or for children to be rewarded for participation with fast food vouchers. The results suggest that efforts to reduce child obesity that involve restrictions on the sponsorship of community events by organisations promoting unhealthy foods may be supported by a substantial proportion of the population. PMID:23017320

  20. Determining rules for closing customer service centers: A public utility company's fuzzy decision

    NASA Technical Reports Server (NTRS)

    Dekorvin, Andre; Shipley, Margaret F.

    1992-01-01

    In the present work, we consider the general problem of knowledge acquisition under uncertainty. A commonly used method is to learn by examples. We observe how the expert solves specific cases and from this infer some rules by which the decision was made. Unique to this work is the fuzzy set representation of the conditions or attributes upon which the decision make may base his fuzzy set decision. From our examples, we infer certain and possible rules containing fuzzy terms. It should be stressed that the procedure determines how closely the expert follows the conditions under consideration in making his decision. We offer two examples pertaining to the possible decision to close a customer service center of a public utility company. In the first example, the decision maker does not follow too closely the conditions. In the second example, the conditions are much more relevant to the decision of the expert.

  1. Community Accountability for Quality Schools: Results of the 2008 National Poll and the Civic Index for Quality Public Education

    ERIC Educational Resources Information Center

    Public Education Network, 2008

    2008-01-01

    For many years, policymakers and the public have been holding students and schools accountable for improvement, but there was no way to determine whether the public and its elected officials and community organizations were doing their part to strengthen public schools. To address this shortcoming, Public Education network (PEN), with funding from…

  2. Who Has Used Internal Company Documents for Biomedical and Public Health Research and Where Did They Find Them?

    PubMed Central

    Wieland, L. Susan; Rutkow, Lainie; Vedula, S. Swaroop; Kaufmann, Christopher N.; Rosman, Lori M.; Twose, Claire; Mahendraratnam, Nirosha; Dickersin, Kay

    2014-01-01

    Objective To describe the sources of internal company documents used in public health and healthcare research. Methods We searched PubMed and Embase for articles using internal company documents to address a research question about a health-related topic. Our primary interest was where authors obtained internal company documents for their research. We also extracted information on type of company, type of research question, type of internal documents, and funding source. Results Our searches identified 9,305 citations of which 357 were eligible. Scanning of reference lists and consultation with colleagues identified 4 additional articles, resulting in 361 included articles. Most articles examined internal tobacco company documents (325/361; 90%). Articles using documents from pharmaceutical companies (20/361; 6%) were the next most common. Tobacco articles used documents from repositories; pharmaceutical documents were from a range of sources. Most included articles relied upon internal company documents obtained through litigation (350/361; 97%). The research questions posed were primarily about company strategies to promote or position the company and its products (326/361; 90%). Most articles (346/361; 96%) used information from miscellaneous documents such as memos or letters, or from unspecified types of documents. When explicit information about study funding was provided (290/361 articles), the most common source was the US-based National Cancer Institute. We developed an alternative and more sensitive search targeted at identifying additional research articles using internal pharmaceutical company documents, but the search retrieved an impractical number of citations for review. Conclusions Internal company documents provide an excellent source of information on health topics (e.g., corporate behavior, study data) exemplified by articles based on tobacco industry documents. Pharmaceutical and other industry documents appear to have been less used for

  3. Ethical budgets: a critical success factor in implementing new public management accountability in health care.

    PubMed

    Bosa, Iris M

    2010-05-01

    New public management accountability is increasingly being introduced into health-care systems throughout the world - albeit with mixed success. This paper examines the successful introduction of new management accounting systems among general practitioners (GPs) as an aspect of reform in the Italian health-care system. In particular, the study examines the critical role played by the novel concept of an 'ethical budget' in engaging the willing cooperation of the medical profession in implementing change. Utilizing a qualitative research design, with in-depth interviews with GPs, hospital doctors and managers, along with archival analysis, the present study finds that management accounting can be successfully implemented among medical professionals provided there is alignment between the management imperative and the ethical framework in which doctors practise their profession. The concept of an 'ethical budget' has been shown to be an innovative and effective tool in achieving this alignment.

  4. A selection model for accounting for publication bias in a full network meta-analysis.

    PubMed

    Mavridis, Dimitris; Welton, Nicky J; Sutton, Alex; Salanti, Georgia

    2014-12-30

    Copas and Shi suggested a selection model to explore the potential impact of publication bias via sensitivity analysis based on assumptions for the probability of publication of trials conditional on the precision of their results. Chootrakool et al. extended this model to three-arm trials but did not fully account for the implications of the consistency assumption, and their model is difficult to generalize for complex network structures with more than three treatments. Fitting these selection models within a frequentist setting requires maximization of a complex likelihood function, and identification problems are common. We have previously presented a Bayesian implementation of the selection model when multiple treatments are compared with a common reference treatment. We now present a general model suitable for complex, full network meta-analysis that accounts for consistency when adjusting results for publication bias. We developed a design-by-treatment selection model to describe the mechanism by which studies with different designs (sets of treatments compared in a trial) and precision may be selected for publication. We fit the model in a Bayesian setting because it avoids the numerical problems encountered in the frequentist setting, it is generalizable with respect to the number of treatments and study arms, and it provides a flexible framework for sensitivity analysis using external knowledge. Our model accounts for the additional uncertainty arising from publication bias more successfully compared to the standard Copas model or its previous extensions. We illustrate the methodology using a published triangular network for the failure of vascular graft or arterial patency.

  5. 17 CFR 270.32a-2 - Exemption for initial period from vote of security holders on independent public accountant for...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... from vote of security holders on independent public accountant for certain registered separate accounts... from vote of security holders on independent public accountant for certain registered separate accounts... 32(a) of the Act that selection of an independent public accountant shall have been submitted...

  6. 17 CFR 270.32a-2 - Exemption for initial period from vote of security holders on independent public accountant for...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... from vote of security holders on independent public accountant for certain registered separate accounts... from vote of security holders on independent public accountant for certain registered separate accounts... 32(a) of the Act that selection of an independent public accountant shall have been submitted...

  7. 17 CFR 270.32a-2 - Exemption for initial period from vote of security holders on independent public accountant for...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... from vote of security holders on independent public accountant for certain registered separate accounts... from vote of security holders on independent public accountant for certain registered separate accounts... 32(a) of the Act that selection of an independent public accountant shall have been submitted...

  8. 17 CFR 270.32a-2 - Exemption for initial period from vote of security holders on independent public accountant for...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... from vote of security holders on independent public accountant for certain registered separate accounts... from vote of security holders on independent public accountant for certain registered separate accounts... 32(a) of the Act that selection of an independent public accountant shall have been submitted...

  9. Relative Pricing of Publicly Traded U.S. Electric Utility Companies

    NASA Astrophysics Data System (ADS)

    Jewczyn, Nicholas Stephen

    In the financial turmoil of 2008, U.S. firms reported debt-ratios that differed from the debt-ratios calculated from balance sheets. The problem is that investors bought common stock expecting initial investment return and lost money when companies delisted. The purpose of this quantitative study was to determine sample securities pricing with the application of synthetic assets and debt accrued. Addressed in the research questions was whether those securities were (a) underpriced compared with return-on-assets (ROA), (b) overpriced compared with ROA, (c) a debt-ratio higher than 60% and also overpriced, (d) underpriced with a synthetic asset added, or (e) related by relative pricing to variant pricing and market capitalization. The study's base theory was Pan's efficient market hypothesis (EMH) of security price prediction of market prices versus model prices. The data from the financial statements of 16 publicly traded U.S. electric utility companies were analyzed via correlations and multiple regression analyses to determine securities pricing and suitability. The findings from the analyses of the sample's variables of market price, book value, market-to-book, and study constructed variables from those variable data were statistically significant. The alternate hypotheses were accepted for all 5 research questions since the analytical operationalization of the hypothetical constructs led to significant relationships. Results suggest that the use of more pricing determinants in securities evaluation may lead to investors losing less money and earning the expected returns for a more efficient capital market, leading to a stronger economy and macroeconomic stability.

  10. Accountability Practices in the History of Danish Primary Public Education from the 1660s to the Present

    ERIC Educational Resources Information Center

    Ydesen, Christian; Andreasen, Karen E.

    2014-01-01

    This paper focuses on primary education accountability as a concept and as an organizational practice in the history of Danish public education. Contemporary studies of education policy often address questions of accountability, but the manifestations of school accountability differ significantly between different national settings. Furthermore,…

  11. 75 FR 39244 - Arizona Public Service Company, Sequent Energy Management, L.P.; Notice of Joint Petition for...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-07-08

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF ENERGY Federal Energy Regulatory Commission Arizona Public Service Company, Sequent Energy Management, L.P.; Notice of Joint Petition for Clarification, or in the Alternative, Request for Limited Waiver June 30, 2010....

  12. 78 FR 46949 - Essentia Natural Memory Foam Company, Inc.; Analysis of Proposed Consent Order to Aid Public Comment

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-08-02

    ... for the Use of Environmental Marketing Claims, 77 FR 62, 122, 62,123 (Oct. 11, 2012). Part II... Essentia Natural Memory Foam Company, Inc.; Analysis of Proposed Consent Order to Aid Public Comment AGENCY... accepted, subject to final approval, an agreement containing a consent order from Essentia Natural...

  13. 77 FR 60981 - TGP Granada, LLC and Roosevelt Wind Ranch, LLC v. Public Service Company of New Mexico, Tortoise...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-10-05

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF ENERGY Federal Energy Regulatory Commission [Docket Nos. EL12-42-000, EL12-42-001; EL12-43-000, EL12-43-001 TGP Granada, LLC and Roosevelt Wind Ranch, LLC v. Public Service Company of New Mexico, Tortoise Capital...

  14. The Corporate Social Responsibility and Sponsorship Illusion of the Commercial Companies in Public Elementary Schools of Turkey

    ERIC Educational Resources Information Center

    Aksoy, Naciye

    2015-01-01

    The purpose of this study is to discuss the transformations, namely in the structure, meaning, conduct, and presentation of education, and the teaching profession and students as created by the companies via corporate social responsibility (CSR) and sponsorship projects in public schools of Turkey. The outlook of these transformations was…

  15. 77 FR 66841 - The Sherwin-Williams Company; Analysis of Proposed Consent Order To Aid Public Comment

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-11-07

    ... Sherwin-Williams Company; Analysis of Proposed Consent Order To Aid Public Comment AGENCY: Federal Trade.... Write ``Sherwin-Williams, File No. 112 3198'' on your comment and file your comment online at https... consider your comment, we must receive it on or before November 26, 2012. Write ``Sherwin-Williams, File...

  16. 78 FR 7426 - City of Fallon, Nevada; Truckee Donner Public Utility District v. NV Energy Operating Companies...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-02-01

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF ENERGY Federal Energy Regulatory Commission City of Fallon, Nevada; Truckee Donner Public Utility District v. NV Energy Operating Companies; Notice of Complaint Take notice that on January 22, 2013, pursuant to Rules 206 and 212 of the Rules of Practice...

  17. 18 CFR 292.602 - Exemption to qualifying facilities from the Public Utility Holding Company Act of 2005 and...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Exemption to qualifying facilities from the Public Utility Holding Company Act of 2005 and certain State laws and regulations. 292.602 Section 292.602 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY...

  18. 76 FR 24064 - Arizona Public Service Company, Palo Verde Nuclear Generating Station, Units 1, 2, and 3, Notice...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-04-29

    ... Government Printing Office deposit account number or VISA or MasterCard number and expiration date. Dated at..., 2009 (74 FR 22978). For further details with respect to this action, see: (1) Arizona Public...

  19. Design and operating experience of retrofit fabric filter dust collectors at Public Service Company of Colorado

    SciTech Connect

    Muggli, D.C.; Larson, R.J. )

    1992-01-01

    Public Service Company of Colorado (PSCC) installed its first reverse air fabric filter dust collector (FFDC) in 1978 on its Cameo Unite No. 1, a 22 MW unit located near Grand Junction, Colorado. At that time, the use of fabric filter dust collectors on utility boilers was in its infancy. Since that time, PSCC has installed a total of 10 FFDC's, with the 11th currently under construction at its Comanche Station Unit No. 1., and the 12th in the planning stages for Pawnee Unite No. 1. This paper reports that all of these units are on boilers that burn low sulfur western coal. Comanche Unit No. 2 is the first PSCC FFDC on a unit that burns Powder River Basin coal. The remaining existing units burn coal from several western Colorado mines. PSCC's extensive operating experience proves that reverse air FFDC's are a cost effective means to control particulate emissions on power generating units. With experience spanning many years, and with the direct involvement in specifying, designing, constructing, and operating these FFDC's, PSCC has played a significant and active role in advancing FFDC technology to its present state.

  20. 17 CFR 274.11b - Form N-3, registration statement of separate accounts organized as management investment companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... List of CFR Sections Affected, which appears in the Finding Aids section of the printed volume and on... offer variable annuity contracts to register as management investment companies. This form shall also...

  1. On the topological properties of the cross-shareholding networks of listed companies in China: Taking shareholders’ cross-shareholding relationships into account

    NASA Astrophysics Data System (ADS)

    Li, Huajiao; An, Haizhong; Gao, Xiangyun; Huang, Jiachen; Xu, Qun

    2014-07-01

    Shareholders are the owners of listed companies, and their relationships can directly affect the structure of the stock market. In this paper, we analyze the topological properties and evolution of the cross-shareholding networks of listed companies in the past 5 years in China from 2007 to 2011, an infrequently considered topic, by taking shareholders’ cross-shareholding relationships into account. This analysis arrives at a deeper insight into the inner characteristics of China’s stock market. We find that the cross-shareholding networks of listed companies with shareholders’ cross-shareholding relationships display statistical features that reveal the stock market’s complex relationships more precisely. In particular, the results show that when the shareholders’ cross-shareholding relationships are considered, first, the In-degree and Out-degree of the cross-shareholding networks follow power-law distribution and the R2 of the linear regression analysis of the cumulative degree distribution is relatively higher; second, the modularity of the communities is larger; finally, both the number of members of top-ranked communities and the number of communities that have a large number of members are larger than those of which only considering the relationships between shareholders and listed companies are taken into account. Such cross-shareholding networks analysis taking shareholders’ cross-shareholding relations into account would be a helpful tool for supervisory departments and for stock market researchers to grasp the inner cross-shareholding relationships of listed companies in China, and it will be also helpful for the further researches about the “agent problems” in the stock markets from a whole point of view.

  2. 76 FR 9401 - Union Pacific Railroad Company; Notice of Public Hearing and Extension of Public Comment Period

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-17

    ... in the Federal Register (75 FR 65399) announcing the Union Pacific Railroad Company's (UP) request..., California, are a sufficient primary retarder to prevent equipment rollouts and act as an acceptable form...

  3. Accountability Manual, 1996: The 1996-2000 Accountability Rating System for Texas Public Schools and School Districts. Part 2: Comparable Improvement.

    ERIC Educational Resources Information Center

    Texas Education Agency, Austin. Office of Policy Planning and Research.

    This manual is designed as a technical resource to explain the accountability system used by the Texas Education Agency (TEA) to evaluate the performance of public school districts and campuses. The system integrates district accreditation status; campus ratings; district and campus recognition for high performance and performance improvement; and…

  4. 18 CFR 367.14 - Transactions with associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... associate companies. 367.14 Section 367.14 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES...

  5. 47 CFR 36.212 - Basic local services revenue-Account 5000 (Class B telephone companies); Basic area revenue...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 36.212 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... Income Accounts Operating Revenues § 36.212 Basic local services revenue—Account 5000 (Class B telephone... 47 Telecommunication 2 2010-10-01 2010-10-01 false Basic local services revenue-Account...

  6. 47 CFR 36.212 - Basic local services revenue-Account 5000 (Class B telephone companies); Basic area revenue...

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... Section 36.212 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... Income Accounts Operating Revenues § 36.212 Basic local services revenue—Account 5000 (Class B telephone... 47 Telecommunication 2 2014-10-01 2014-10-01 false Basic local services revenue-Account...

  7. 47 CFR 36.212 - Basic local services revenue-Account 5000 (Class B telephone companies); Basic area revenue...

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... Section 36.212 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... Income Accounts Operating Revenues § 36.212 Basic local services revenue—Account 5000 (Class B telephone... 47 Telecommunication 2 2013-10-01 2013-10-01 false Basic local services revenue-Account...

  8. The Representation of Leisure in Corporate Publicity Material: The Case of a Finnish Pine Construction Company.

    ERIC Educational Resources Information Center

    Yli-Jokipii, Hilkka M.

    1998-01-01

    States that a video introducing a company to various audiences is a common genre of promotional material in Finland. Applies theories of both advertising and semiotics to analyze the first minute of a video produced for a Finnish company that manufactures log buildings and wraps its image around a concept of leisure. (PA)

  9. What can we learn on public accountability from non-health disciplines: a meta-narrative review

    PubMed Central

    Van Belle, Sara; Mayhew, Susannah H

    2016-01-01

    Objective In health, accountability has since long been acknowledged as a central issue, but it remains an elusive concept. The literature on accountability spans various disciplines and research traditions, with differing interpretations. There has been little transfer of ideas and concepts from other disciplines to public health and global health. In the frame of a study of accountability of (international) non-governmental organisations in local health systems, we carried out a meta-narrative review to address this gap. Our research questions were: (1) What are the main approaches to accountability in the selected research traditions? (2) How is accountability defined? (3) Which current accountability approaches are relevant for the organisation and regulation of local health systems and its multiple actors? Setting The search covered peer-reviewed journals, monographs and readers published between 1992 and 2012 from political science, public administration, organisational sociology, ethics and development studies. 34 papers were selected and analysed. Results Our review confirms the wide range of approaches to the conceptualisation of accountability. The definition of accountability used by the authors allows the categorisation of these approaches into four groups: the institutionalist, rights-based, individual choice and collective action group. These four approaches can be considered to be complementary. Conclusions We argue that in order to effectively achieve public accountability, accountability strategies are to be complementary and synergistic. PMID:27388347

  10. Accounts from the field: a public relations perspective on global AIDS/HIV.

    PubMed

    Bardhan, Nilanjana R

    2002-01-01

    This study is a theoretical as well as empirical exploration of the power and cultural differentials that mark and construct various intersecting discourses, specifically media discourse, on global AIDS/HIV. It applies the language and concepts of public relations to understand how the press coverage of the pandemic is associated with the variables that impact the newsmaking process as well as the public and policy implications of macro news frames generated over time. Theoretical work in the areas of agenda setting and news framing also instruct the conceptual framework of this analysis. Narrative analysis is used as a methodology to qualitatively analyze three pools of accounts-from people either living with AIDS/HIV, involved in AIDS/HIV work, or discursively engaged in the media construction of the pandemic; from transnational wire service journalists who cover the issue at global and regional levels; and policy shapers and communicators who are active at the global level. These three communities of respondents represent important stakeholders in the AIDS/HIV issue. The findings are analyzed from a public relations standpoint. Perhaps the most important finding of this study is that the public relations approaches used to address AIDS/HIV related issues need to be grounded in context-specific research and communicative practices that bring out the lived realities of AIDS/HIV at grassroots levels. The findings also posit that those situated at critical junctions between various stakeholders need to cultivate a finely balanced understanding of the etic and emic intersections and subjectivities of global/local AIDS/HIV. PMID:12166875

  11. Accountability Frameworks and Children with Disabilities: A Test of Assumptions about Improving Public Education for All Students

    ERIC Educational Resources Information Center

    McLaughlin, Margaret J.; Rhim, Lauren Morando

    2007-01-01

    Holding public schools accountable for students' academic achievement is the centerpiece of educational reform policies in the United States (U.S.). Two dominant accountability frameworks are standards-driven and market-driven. A significant challenge associated with these 2 frameworks is how to include children with disabilities. We assert that…

  12. Examining the therapeutic relationship and confronting resistances in psychodynamic psychotherapy: a certified public accountant case.

    PubMed

    Manetta, Christopher T; Gentile, Julie P; Gillig, Paulette Marie

    2011-05-01

    Psychodynamic psychotherapy is effective for a variety of mental health symptoms. This form of psychotherapy uses patient self reflection and self examination, as well as the therapeutic relationship between the patient and psychiatrist, to explore maladaptive coping strategies and relationship patterns of the patient. A thorough understanding of resistance and the core conflictual relationship theme afford the psychiatrist the ability to facilitate this work. In this article, the composite case illustrates some of the psychodynamic psychotherapy techniques that can be employed in a psychotherapy case. In this example, the case is about a certified public accountant that came to treatment because of an acute stressor that put her career goals at risk. An acute episode or event can bring to light chronic and ongoing symptoms, which have had a remitting and relapsing course, and leave the patient unable to compensate on his or her own.

  13. 47 CFR 36.311 - Network Support/General Support Expenses-Accounts 6110 and 6120 (Class B Telephone Companies...

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Network Support/General Support Expenses... Operating Expenses and Taxes Network Support/general Support Expenses § 36.311 Network Support/General..., 6122, 6123, and 6124 (Class A Telephone Companies). (a) Network Support Expenses are...

  14. 47 CFR 36.311 - Network Support/General Support Expenses-Accounts 6110 and 6120 (Class B Telephone Companies...

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Network Support/General Support Expenses... Operating Expenses and Taxes Network Support/general Support Expenses § 36.311 Network Support/General..., 6122, 6123, and 6124 (Class A Telephone Companies). (a) Network Support Expenses are...

  15. 47 CFR 36.311 - Network Support/General Support Expenses-Accounts 6110 and 6120 (Class B Telephone Companies...

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Network Support/General Support Expenses... Operating Expenses and Taxes Network Support/general Support Expenses § 36.311 Network Support/General..., 6122, 6123, and 6124 (Class A Telephone Companies). (a) Network Support Expenses are...

  16. 47 CFR 36.311 - Network Support/General Support Expenses-Accounts 6110 and 6120 (Class B Telephone Companies...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Network Support/General Support Expenses... Operating Expenses and Taxes Network Support/general Support Expenses § 36.311 Network Support/General..., 6122, 6123, and 6124 (Class A Telephone Companies). (a) Network Support Expenses are...

  17. The Organizational Performance of Learning Companies: A Longitudinal and Competitor Analysis Using Market and Accounting Financial Data

    ERIC Educational Resources Information Center

    Goh, Swee C.; Ryan, Peter J.

    2008-01-01

    Purpose: A growing body of literature on organizational learning suggests that companies or organizations with a learning capability can gain a competitive advantage. The argument is that learning organizations are better at knowledge transfer and generating new knowledge to solve problems. The objective of this study is to examine empirically if…

  18. Institutional Accountability and Competition for Resources in Undergraduate Education among U.S. Public Four-Year Institutions

    ERIC Educational Resources Information Center

    Akey, Lynn D.

    2012-01-01

    With a growing concern that society's needs are not being met, there are heightened expectations for accountability for public purposes. At the same time higher education institutions are experiencing increasing competition, as well as decreasing state support for public higher education. The concern is that competition for resources is overtaking…

  19. Size, Book-to-Market Ratio and Relativity of Accounting Information Value: Empirical Research on the Chinese Listed Company

    NASA Astrophysics Data System (ADS)

    Yu, Jing; Cheng, Siwei; Xu, Bin

    Recently there are many literatures studying the effect of factors such as size or book-market ratio on fluctuation of accounting earnings, stock price or earnings respectively, but so far their affection on accounting information value relativity has been scarcely addressed. This paper presents the detail analyses of their effect of the two factors to the relativity of accounting information value respectively by taking Shanghai and Shenzhen stock markets as sample. And the analyses supports the following two hypotheses, (1) The relativity of accounting information value of big size corporation is more than that of small size corporation. (2) The relativity of accounting information value of low B/M ratio corporation is more than that of low B/M ratio corporation.

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

    PubMed

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

    2015-01-01

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

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

    PubMed

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

    2015-01-01

    In its 2012 report on the current and future states of public health finance, the Institute of Medicine noted, with concern, the relative lack of capacity for practitioners and researchers alike to make comparisons between health department expenditures across the country. This is due in part to different accounting systems, service portfolios, and state- or agency-specific reporting requirements. The Institute of Medicine called for a uniform chart of accounts, perhaps building on existing efforts such as the Public Health Uniform National Data Systems (PHUND$). Shortly thereafter, a group was convened to work with public health practitioners and researchers to develop a uniform chart of accounts crosswalk. A year-long process was undertaken to create the crosswalk. This commentary discusses that process, challenges encountered along the way and provides a draft crosswalk in line with the Foundational Public Health Services model that, if used by health departments, could allow for meaningful comparisons between agencies. PMID:26214536

  2. 18 CFR 367.1240 - Account 124, Other investments.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS... discount or premium on interest bearing investments. (See account 419, Interest and dividend income (§...

  3. 18 CFR 367.1240 - Account 124, Other investments.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS... discount or premium on interest bearing investments. (See account 419, Interest and dividend income (§...

  4. 18 CFR 367.4264 - Account 426.4, Expenditures for certain civic, political and related activities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... activities. (a) This account must include expenditures for the purpose of influencing public opinion with... THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY...

  5. 17 CFR 239.17a - Form N-3, registration statement for separate accounts organized as management investment companies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...: For Federal Register citations affecting Form N-3, see the List of CFR Sections Affected, which... Securities Act of 1933 of securities of separate accounts that offer variable annuity contracts and...

  6. 18 CFR 367.1240 - Account 124, Other investments.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS... discount or premium on interest bearing investments. (See account 419, Interest and dividend income (§...

  7. 18 CFR 367.1810 - Account 181, Unamortized debt expense.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL... monthly basis, and the related amounts must be charged to account 428, Amortization of debt discount...

  8. 29 CFR 2550.401c-1 - Definition of “plan assets”-insurance company general accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... interest rate implicit in an index of publicly traded obligations, the identity of the index, the manner in... plan's participants and beneficiaries; prohibits self-dealing and conflicts of interest; and...

  9. 29 CFR 2550.401c-1 - Definition of “plan assets”-insurance company general accounts.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... interest rate implicit in an index of publicly traded obligations, the identity of the index, the manner in... plan's participants and beneficiaries; prohibits self-dealing and conflicts of interest; and...

  10. 29 CFR 2550.401c-1 - Definition of “plan assets”-insurance company general accounts.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... interest rate implicit in an index of publicly traded obligations, the identity of the index, the manner in... plan's participants and beneficiaries; prohibits self-dealing and conflicts of interest; and...

  11. Review of Jamaica Public Service Company, Ltd. least-cost expansion plan.

    SciTech Connect

    Koritarov, V.; Buehring, W.; Cirillo, R.; Decision and Information Sciences

    2008-02-28

    Argonne National Laboratory has been asked to review the least-cost expansion plan (LCEP) of the Jamaica Public Service Company, Ltd. (JPSCo). The material that has been initially provided to Argonne included: (1) An electronic copy of the data and results from JPSCo's running the WASP electric system expansion planning model, (2) Approximately 20 pages of a document 'JPSCo Generation Expansion Plan', marked 'DRAFT 002', date unknown, and (3) The report 'JPSCo Least Cost Generation Expansion Plans, (1999-2009)', January 1999. It was noticed that the 20 pages from the 'DRAFT 002' document were different from the January 1999 report. An explanation was provided to Argonne that the excerpt was from an earlier draft and that the review should focus on the January 1999 report. Further, the electronic copy of the WASP case did not correspond to either the January 1999 report or to the 20-page excerpt. Again, the reason for these discrepancies was that the WASP case provided to Argonne was an earlier case and not the final one that was presented in the report. Based on the review of the available material, Argonne experts have prepared and submitted to the National Investment Bank of Jamaica (NIBJ) a preliminary draft report containing the initial findings, comments, questions and observations. As many of the comments and questions raised in the preliminary review needed to be discussed with the appropriate staff of JPSCo and other Jamaican experts, a 3-day mission to Jamaica was carried out by one Argonne expert (V. Koritarov) in the period July 20-23, 1999. Besides JPSCo experts, the discussions and the review of the LCEP during the mission included several experts from NIBJ, Ministry of Energy, and the Petroleum Corporation of Jamaica. Mr. Koritarov also worked with the JPSCo technical staff to reconstruct the WASP base case that was used as a basis for the January 1999 report. The first step was to verify that the results obtained after the resimulation of this case

  12. 29 CFR 2550.401c-1 - Definition of “plan assets”-insurance company general accounts.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ...) The requirements of section 408(b)(5) of the Act are met. 1 1 The Department notes that, because... any such assets are plan assets) with the care, skill, prudence and diligence under the circumstances... in the conduct of an enterprise of a like character and with like aims, taking into account...

  13. 29 CFR 2550.401c-1 - Definition of “plan assets”-insurance company general accounts.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ...) The requirements of section 408(b)(5) of the Act are met. 1 1 The Department notes that, because... any such assets are plan assets) with the care, skill, prudence and diligence under the circumstances... in the conduct of an enterprise of a like character and with like aims, taking into account...

  14. Principles of Public School Accounting. State Educational Records and Reports Series: Handbook II-B.

    ERIC Educational Resources Information Center

    Adams, Bert K.; And Others

    This handbook discusses the following primary aspects of school accounting: Definitions and principles; opening the general ledger; recording the approved budget; a sample month of transactions; the balance sheet, monthly, and annual reports; subsidiary journals; payroll procedures; cafeteria fund accounting; debt service accounting; construction…

  15. 18 CFR 367.1840 - Account 184, Clearing accounts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... accounts. 367.1840 Section 367.1840 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... unless the items held relate to a future period....

  16. 18 CFR 367.1840 - Account 184, Clearing accounts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... accounts. 367.1840 Section 367.1840 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... unless the items held relate to a future period....

  17. 75 FR 47302 - Pacific Gas & Electric Company; Notice of Public Meeting on Draft Environmental Impact Statement

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-05

    ... statement (Draft EIS) for the Kilarc- Cow Creek Hydroelectric Project (FERC Project No. 606-027). In... public meeting is as follows: Kilarc-Cow Creek Project Second Public Meeting Date: August 17, 2010. Time... Draft EIS prepared as part of processing the surrender of license application for the Kilarc-Cow...

  18. Talking Back to New Public Management Versions of Accountability in Education: A Co-Principalship's Practices of Mutual Responsibility

    ERIC Educational Resources Information Center

    Court, Marian

    2004-01-01

    When co-principalships were initiated in Aotearoa/New Zealand during the 1990s, they encountered a range of issues around this country's new public management requirements for market, managerial and split governance/management accountabilities. This article draws on a case study of one initiative to discuss how elements of these requirements were…

  19. Public health assessment for Stoker Company, Imperial, Imperial County, California, Region 9. Cerclis No. CAD066635442. Preliminary report

    SciTech Connect

    Not Available

    1994-01-06

    Stoker Company is a pesticide dealer and crop dusting loading facility located in the County of Imperial, approximately 25 miles from the Mexican border. The 26-acre site is barren with no vegetation. Operations at the facility, beginning in 1966, have caused the surface soil over much of the site to be contaminated with pesticides. Some of the contaminated surface soil has blown off-site and impacted nearby surface soil and surface water. This preliminary public health assessment evaluated the potential for adverse health effects to occur in five populations identified as being impacted by contaminants. The impacted populations include: (1) on-site workers; (2) the family formerly living on the neighboring D K property; (3) the D K Duck Hunting Club members; (4) individuals using untreated surface water for drinking and/or other domestic purposes; and (5) individuals living or working near crop dusting operations. Based on this assessment, Stoker Company is considered to pose a public health hazard because long-term exposure to site-related contaminants may cause adverse health effects.

  20. Econometric analysis on the impact of macroeconomic variables toward financial performance: A case of Malaysian public listed logistics companies

    NASA Astrophysics Data System (ADS)

    Zakariah, Sahidah; Pyeman, Jaafar; Ghazali, Rahmat; Rahman, Ibrahim A.; Rashid, Ahmad Husni Mohd; Shamsuddin, Sofian

    2014-12-01

    The primary concern of this study is to analyse the impact against macroeconomic variables upon the financial performance, particularly in the case of public listed logistics companies in Malaysia. This study incorporated five macroeconomic variables and four proxies of financial performance. The macroeconomic variables selected are gross domestic product (GDP), total trade (XM), foreign direct investment (FDI), inflation rate (INF), and interest rate (INT). This study is extended to the usage of ratio analysis to predict financial performance in relation to the changes upon macroeconomic variables. As such, this study selected four (4) ratios as proxies to financial performance, which is Operating Profit Margin (OPM), Net Profit Margin (NPM), Return on Asset (ROA), Return on Equity (ROE). The findings of this study may appear non-controversial to some, but it resulted in the following important consensus; (1) GDP is found to be highly impacting NPM and least of ROA, (2) XM has high positive impact on OPM and least on ROE, (3) FDI appear to have insignificant impact towards NPM, and (4) INF and INT show similar negative impact on financial performance, precisely highly negative on OPM and least on ROA. Such findings also conform to the local logistic industry settings, specifically in regards to public listed logistics companies in relation to its financial performance.

  1. Refining estimates of public health spending as measured in national health expenditures accounts: the United States experience.

    PubMed

    Sensenig, Arthur L

    2007-01-01

    Providing for the delivery of public health services and understanding the funding mechanisms for these services are topics of great currency in the United States. In 2002, the Department of Homeland Security was created and the responsibility for providing public health services was realigned among federal agencies. State and local public health agencies are under increased financial pressures even as they shoulder more responsibilities as the vital first link in the provision of public health services. Recent events, such as hurricanes Katrina and Rita, served to highlight the need to accurately access the public health delivery system at all levels of government. The National Health Expenditure Accounts (NHEA), prepared by the National Health Statistics Group, measure expenditures on healthcare goods and services in the United States. Government public health activity constitutes an important service category in the NHEA. In the most recent set of estimates, Government Public Health Activity expenditures totaled $56.1 billion in 2004, or 3.0 percent of total US health spending. Accurately measuring expenditures for public health services in the United States presents many challenges. Among these challenges is the difficult task of defining what types of government activity constitute public health services. There is no clear-cut, universally accepted definition of government public health care services, and the definitions in the proposed International Classification for Health Accounts are difficult to apply to an individual country's unique delivery systems. Other challenges include the definitional issues associated with the boundaries of healthcare as well as the requirement that census and survey data collected from government(s) be compliant with the Classification of Functions of Government (COFOG), an internationally recognized classification system developed by the United Nations.

  2. Serving Public Interests in Educational Accountability: Alternative Approaches to Democratic Evaluation

    ERIC Educational Resources Information Center

    Ryan, Katherine E.

    2004-01-01

    Today, educational evaluation theory and practice face a critical juncture with the kind of educational accountability evaluation legislated by No Child Left Behind. While the goal of this kind of educational accountability is to improve education, it is characterized by a hierarchical, top-down approach to improving educational achievement…

  3. The Politics of Public Accountability: Implications for Centralized Music Education Policy Development and Implementation

    ERIC Educational Resources Information Center

    Horsley, Stephanie

    2009-01-01

    This article addresses accountability issues that affect music education policy and implementation in the neoliberal education system. Using examples from education reform in Ontario, Canada, the author argues that two forms of accountability imbalances fostered by the neoliberal state--hierarchical answerability over communicative reason and…

  4. Accountability and the Kepler Public Schools. A Technical-Behavioral Analysis. Appendix A.

    ERIC Educational Resources Information Center

    Levine, Donald M.; Hahn, Peter T.

    This study examines the effectiveness of an accountability system--Alter--whose aim is to facilitate long-term planning. The purpose of the study was to develop a model that school systems can use in implementing accountability systems. The project explored the idea that when formal management systems are introduced into schools, they ignore…

  5. The Role of Charter Restarts in School Reform: Honoring Our Commitments to Students and Public Accountability

    ERIC Educational Resources Information Center

    Doyle, Daniela; Field, Tim

    2013-01-01

    Charter school boards enter into a critical bargain: autonomy for accountability. Compared with their traditional district counterparts, they operate with relative freedom in curriculum, hiring, budgeting, and other operational decisions. In exchange, they are held accountable for student performance in ways that traditional district schools are…

  6. Accounting Procedures for Student Organizations. 1979 Edition. School Business Administration Publication No. 3.

    ERIC Educational Resources Information Center

    California Association of School Business Officials, Sacramento.

    This manual focuses attention on the problems involved in accounting for student body organization funds and offers information that may be used by school districts in establishing, reviewing, and revising fiscal policies and accounting procedures for student body organizations. It is intended that the application of the basic principles set forth…

  7. Internal Evaluation in American Public School Districts: The Importance of Externally Driven Accountability Mandates

    ERIC Educational Resources Information Center

    King, Jean A.; Rohmer-Hirt, Johnna A.

    2011-01-01

    From the 1980s to the present, educational accountability in the United States has grown dramatically. Such accountability in U.S. school districts, although driven primarily by external demands, has internal manifestations as well. The chapter traces the historical development of internal evaluation in American school districts, then highlights…

  8. The union, the mining company, and the environment: steelworkers build a multi-stakeholder model for corporate accountability at Phelps Dodge.

    PubMed

    Lewis, S

    1999-01-01

    This is a case study of ongoing relations between the Phelps Dodge mining company, a United Steelworkers local representing 560 employees at the company's Chino Mines in New Mexico, and an array of other concerned stakeholders. This case study shows that labor can be a full partner in environmental advocacy, and even take a leadership role in building a strong multi-stakeholder alliance for corporate accountability. While the case also shows that corporate jobs blackmail is alive and well in the global economy, the labor community-coalition that has emerged at the mining complex has broken some new ground. The approach taken attends to diverse stakeholder interests--cultural protection issues of Native-American and Mexican-American ethnic groups; conservation, groundwater and Right-to-Know issues of traditional environmental constituencies; and environmental liability and disclosure concerns of corporate shareholders. Among the key developments are: A new approach to corporate reporting to shareholders as an enforcement and right-to-know tool; The use of the internet as an information dissemination and action tool; The potential for environmentally needed improvements to serve as a receptor for employment of workers at a mine during periods of reduced production. PMID:17208913

  9. Public Higher Education Performance Accountability Framework Status Report. Commission Report 07-10

    ERIC Educational Resources Information Center

    California Postsecondary Education Commission, 2007

    2007-01-01

    At the March 2007 meeting, the Commission received a progress report and a work plan for completing its accountability framework measure reports by December 2007. This report updates the Commission on progress to date.

  10. Private vs. Public Investment in the Mexican Utility Company: A Case Study

    ERIC Educational Resources Information Center

    Dieck-Assad, Flory Anette

    2016-01-01

    How should the strategies and regulations of the Mexican laws be designed in order to trigger a country to go from a non-sustainable energy economy towards a sustainable energy economy? This paper proposes a classroom debate of the reformed Law of Public Electricity Service in Mexico (LSPEE, 1992: Ley del Servicio Publico de Energia Electrica),…

  11. 17 CFR 256.457-1 - Direct costs charged to associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Direct costs charged to associate companies. 256.457-1 Section 256.457-1 Commodity and Securities Exchanges SECURITIES AND EXCHANGE... COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 Income and Expense Accounts § 256.457-1 Direct...

  12. 17 CFR 256.458-1 - Direct costs charged to nonassociate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Direct costs charged to nonassociate companies. 256.458-1 Section 256.458-1 Commodity and Securities Exchanges SECURITIES AND EXCHANGE... COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 Income and Expense Accounts § 256.458-1 Direct...

  13. 17 CFR 256.458-2 - Indirect costs charged to nonassociate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Indirect costs charged to nonassociate companies. 256.458-2 Section 256.458-2 Commodity and Securities Exchanges SECURITIES AND EXCHANGE... COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 Income and Expense Accounts § 256.458-2 Indirect...

  14. 18 CFR 367.23 - Transactions with non-associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...-associate companies. 367.23 Section 367.23 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES...

  15. Who wins and who loses? Public transfer accounts for US generations born 1850 to 2090

    PubMed Central

    Bommier, Antoine; Miller, Tim; Zuber, Stéphane

    2010-01-01

    Public transfer programs in industrial nations are thought to benefit the elderly through pension and health care programs at the expense of the young and future generations. However, this intergenerational picture changes if public education is also considered as a transfer program. We calculate the net present value (NPV) of benefits received minus taxes paid for US generations born 1850 to 2090. Surprisingly, all generations 1950 to 2050 are net gainers, while many current elderly are losers. Windfall gains from starting Social Security and Medicare partially offset windfall losses from starting public education, roughly consistent with the Becker-Murphy theory. PMID:20300431

  16. Public policy issues. A Southern California Gas Company project SAGE report

    NASA Technical Reports Server (NTRS)

    Barbieri, R. H.; Hirsberg, A. S.

    1978-01-01

    The use of solar energy to stretch our supplies of fossil fuels was investigated. Project SAGE (semi-automated ground environment) addresses itself to one application of this goal, solar assistance in central water heating systems for multifamily projects. Public policy issues that affect the rate of adoption of solar energy systems were investigated and policy actions were offered to accelerate the adoption of SAGE and other solar energy systems.

  17. Mountaintop removal mining: One coal company's response to the public debate

    SciTech Connect

    Emerson, L.D.

    1999-07-01

    Mountaintop Mining has been practiced in West Virginia and surrounding Central Appalachian states for over twenty years. In recent months, however, media coverage and other events have increased public and regulatory scrutiny of the practice, which has led to mine permitting delays and employee layoffs. A law suit was filed in federal court alleging, among other things, that the construction of valley fills for excess spoil disposal is a violation of the Clean Water Act. West Virginia's Governor appointed a Task Force to study the issue and has made recommendations for further regulations. Arch Coal, Inc., operates four large surface mines in West Virginia, and many of it's mining subsidiaries have won federal and state honors for excellence in reclamation. Arch has also funded several studies that address many of the issues that have been at the core of the public debate. One study involves the assessment of the long term impact of large scale mining and valley fills on downstream water quality and aquatic life. Another evaluates the rate of forest plant invasion onto reclaimed lands. A third study compares the value of the wildlife habitats created on reclaimed lands relative to undisturbed ridge top and stream side habitats. The results of these studies show that mountaintop removal mining, when done responsibly, has minimal impacts on the environment, and can in fact provide valuable lands for future development. Arch Coal, Inc., has taken a leading role in addressing the scientific and public policy aspects of this controversial issue.

  18. To write or not to write: a nurse's account of writing for publication.

    PubMed

    O'Halloran, Maeve; Doody, Owen

    Writing for publication is often seen as an arduous, daunting task reserved mainly for those in academia. This paper represents the first author's experience over the past 2 years of working on writing papers for publication in the context of personal and academic development. The aim is to reflect on the first author's journey towards publication with the intention of encouraging nursing staff to make their work visible and validate their practice through publication. This personal journey was made easier by the encouragement, help and support of the second author, a university lecturer acting as a mentor, advisor and critical friend. This paper is also intended to assure and give courage to those who have considered writing about their practice but are reluctant to do so.

  19. Health hazard evaluation report no. HETA-81-338-1070, Public Service Company of Colorado, Pueblo, Colorado

    SciTech Connect

    Gunter, B.; Pryor, P.; Thoburn, T.

    1982-03-01

    In June 1981, NIOSH received a request to evaluate fly ash, silica, and arsenic exposures to workers who repair electrostatic precipitators at the Public Service Company of Colorado Comanche Power Plant, Pueblo, Colorado. Most respirable and total particulate breathing-zone air samples exceeded both the OSHA Standards and the American Conference of Governmental Industrial Hygienists recommended Threshold Limit Values(TLVs). NIOSH concluded that the exposure to fly ash probably has not resulted in pulmonary disease. A slightly irritating particulate such as fly ash can aggravate any underlying respiratory problem such as sinusitis or bronchitis unless excessive exposure is prevented. NIOSH concluded that a potential health hazard existed from overexposure to particulates(respirable and nonrespirable), arsenic, and crystalline silica. Recommendations for control of excessive exposures are presented in the full report.

  20. 18 CFR 367.2260 - Account 226, Unamortized discount on long-term debt-Debit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., Unamortized discount on long-term debt-Debit. 367.2260 Section 367.2260 Conservation of Power and Water... HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF...

  1. 18 CFR 367.4280 - Account 428, Amortization of debt discount and expense.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., Amortization of debt discount and expense. 367.4280 Section 367.4280 Conservation of Power and Water Resources... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005,...

  2. Public Accountability & Private-School Choice: A Policy Toolkit from the Thomas B. Fordham Institute. Revised

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2014

    2014-01-01

    As voucher and tax-credit scholarship programs have expanded in recent years, another promising development has been the incorporation, into more such programs, of provisions that hold participating private schools to account for their students' performance. The newest and largest voucher programs, such as those in Louisiana and Indiana, have gone…

  3. Volatile Knowing: Parents, Teachers, and the Censored Story of Accountability in America's Public Schools

    ERIC Educational Resources Information Center

    Tollefson, Kaia

    2008-01-01

    "Volatile Knowing" refers to the potential for positive change that can result when parents and teachers talk with each other about the politics and policies of externally defined accountability mandates in education. This text tells the story of twelve teachers and parents who breached the unofficial, but deeply inscribed home/school divide to…

  4. Implementing Assessment Engineering in the Uniform Certified Public Accountant (CPA) Examination

    ERIC Educational Resources Information Center

    Burke, Matthew; Devore, Richard; Stopek, Josh

    2013-01-01

    This paper describes efforts to bring principled assessment design to a large-scale, high-stakes licensure examination by employing the frameworks of Assessment Engineering (AE), the Revised Bloom's Taxonomy (RBT), and Cognitive Task Analysis (CTA). The Uniform CPA Examination is practice-oriented and focuses on the skills of accounting. In…

  5. 75 FR 13147 - Integrity Life Insurance Company, et al.;

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-18

    ... COMMISSION Integrity Life Insurance Company, et al.; Notice of Application March 10, 2010. AGENCY: Securities...: Integrity Life Insurance Company (``Integrity''), Separate Account I of Integrity Life Insurance Company (``Integrity Separate Account I''), Separate Account II of Integrity Life Insurance Company...

  6. Accounting Rule Targets Benefits in Public Sector. Districts, Others Must Tally Long-Term Obligations

    ERIC Educational Resources Information Center

    Jacobson, Linda

    2006-01-01

    Deadlines are looming for school districts and other public employers to comply with a new financial-reporting rule on the long-term costs for health and other insurance benefits that have been promised to employees. For the first time, local, state, and federal agencies will have to disclose future benefit costs in current budgets, a requirement…

  7. Targeting Diversity: A Critical Account of Language Policy and Public Education

    ERIC Educational Resources Information Center

    Johnson, Eric J.; Brandt, Elizabeth A.

    2009-01-01

    Drawing from the surge of anti-bilingual education sentiments at the turn of the millennium, Ron Unz and the program he initiated, English for the Children, promoted Proposition 203 to dismantle bilingual and English as a second language (ESL) programs in Arizona's public schools. According to Unz's initiative, language-minority students were to…

  8. Maximizing Basic Education Subsidy in Pennsylvania Public School Districts by Accounting for Children in Educational Settings

    ERIC Educational Resources Information Center

    McCook, Byron Alexander

    2009-01-01

    Pennsylvania public school districts are largely funded through basic education subsidy for providing educational services for resident students and non-resident students who are placed in residential programs within the school district boundaries. Non-resident placements occur through, but are not limited to, adjudication proceedings, foster home…

  9. Quality, Equity, Accountability: Long-Range Plan for Public Education, 1991-1995.

    ERIC Educational Resources Information Center

    Texas State Board of Education, Austin.

    In 1989, the Texas State Board of Education undertook the responsibility for developing a 4-year plan and for establishing a vision for education that extends into the next century. This document contains the goals for education established by the 71st Texas legislature. The mission of public education in Texas is for it to be characterized by…

  10. Public Accountability for Charter Schools: Standards and Policy Recommendations for Effective Oversight

    ERIC Educational Resources Information Center

    Dingerson, Leigh

    2014-01-01

    In 2012-2013, a working group of grassroots organizers and leaders from around the country met under the auspices of the "Annenberg Institute for School Reform" (AISR) and "Communities for Public Education Reform" (CPER) to explore the impact of rapid charter expansion on parents, students, and communities. The participants,…

  11. District of Columbia Public Schools: Defining Instructional Expectations and Aligning Accountability and Support

    ERIC Educational Resources Information Center

    Curtis, Rachel

    2011-01-01

    After spending decades introducing curriculum and instructional programs with little to show in the way of student achievement results, the District of Columbia Public Schools (DCPS), under the leadership of Chancellor Michelle Rhee, decided to shift its focus. Emphasizing what to teach had yielded few results. Dogged by its standing as perhaps…

  12. A public-private partnership facilitates accountability and outcomes. Interview by Susan H. Cummings.

    PubMed

    Pointer, T

    1995-06-01

    The article presents an interview about a unique and successful public-private partnership that uses social and medical case management services to manage the health and social needs of an indigent population. This program, which won the Merck/National Managed Health Care Congress Partnership Award in 1993, has resulted in client satisfaction, quality care, and cost-effective outcomes.

  13. An Analysis of Agriculture and Horticulture Programs at Illinois Public Community Colleges. Accountability Report.

    ERIC Educational Resources Information Center

    Illinois Community Coll. Board, Springfield.

    Prepared as part of a state program review, this report presents results from a review undertaken of all agriculture and horticulture programs at Illinois public community colleges for fiscal year 1995. The first part focuses on the four agricultural programs reviewed: Agricultural Business and Management; Agricultural Production, Workers, and…

  14. A Closer Look at Public Higher Education in South Carolina: Institutional Effectiveness, Accountability, and Performance, 2009

    ERIC Educational Resources Information Center

    Walters, Garrison

    2009-01-01

    This report provides an annual overview of data reported by South Carolina's public institutions of higher education as part of institutional effectiveness reporting and as part of the process of performance funding. Prior to the January 2000 edition, this document was entitled "Minding Our P's and Q's: Indications of Productivity and Quality in…

  15. Lessons from the Voluntary System of Accountability (VSA): The Intersection of Collective Action & Public Policy

    ERIC Educational Resources Information Center

    Keller, Christine M.

    2014-01-01

    Over the past decade, the federal investment in higher education has grown, the public demand for a postsecondary degree has risen, and skepticism about the value and meaning of the degree has increased. This confluence has prompted a more intense federal interest in having clear and comparable information about colleges and universities available…

  16. Public Education: Commercial Activities in Schools. United States General Accounting Office Report to Congressional Requesters.

    ERIC Educational Resources Information Center

    Shaul, Marnie S.

    Commercial activities in U.S. public elementary and secondary schools have been growing in visibility throughout the last decade, a period characterized by tightened school budgets. As visibility has increased, so have concerns about commercial activities that generate cash, equipment, or other types of assistance and their potential effects on…

  17. Relationships between Federal Accountability Mandates and Principal Turnover within Georgia Public Elementary Schools

    ERIC Educational Resources Information Center

    Garbade, Amy Leigh

    2013-01-01

    This study examines principal turnover in Georgia public elementary schools during a time period prior to the existence of the No Child Left Behind Act of 2001, through the law's full implementation. Data was compiled for the fourteen-year period and examined to determine if a relationship existed between principal attrition rates and the…

  18. Public Policy and Hispanic-Serving Institutions: From Invention to Accountability

    ERIC Educational Resources Information Center

    Santiago, Deborah A.

    2012-01-01

    A fundamental premise for creating the Hispanic-Serving Institution (HSI) designation assumes that a critical mass of students motivates an institution to change how it operates to better serve these students to degree attainment. Increasing Hispanic degree attainment is in the national interest, and programs created by public policy to support…

  19. 7 CFR Appendix B to Subpart B of... - Certification of Independent Certified Public Accountant Regarding Notes To Be Issued Pursuant to...

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 11 2011-01-01 2011-01-01 false Certification of Independent Certified Public Accountant Regarding Notes To Be Issued Pursuant to 7 CFR 1744.30(c) B Appendix B to Subpart B of Part 1744...—Certification of Independent Certified Public Accountant Regarding Notes To Be Issued Pursuant to 7 CFR...

  20. 7 CFR Appendix D to Subpart B of... - Certification of Independent Certified Public Accountant Regarding Notes To Be Issued Pursuant to...

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 11 2011-01-01 2011-01-01 false Certification of Independent Certified Public Accountant Regarding Notes To Be Issued Pursuant to 7 CFR 1744.30 D Appendix D to Subpart B of Part 1744...—Certification of Independent Certified Public Accountant Regarding Notes To Be Issued Pursuant to 7 CFR...

  1. 18 CFR 367.1410 - Account 141, Notes receivable.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS... demand or within one year from the date of issue, except, however, notes receivable from...

  2. Enacting multiple methamphetamines: the ontological politics of public discourse and consumer accounts of a drug and its effects.

    PubMed

    Dwyer, Robyn; Moore, David

    2013-05-01

    Over the last decade in Australia, methamphetamine has come to be seen as a significant issue for drug research, policy and practice. Concerns have been expressed over its potency, the increasing prevalence of its use and its potential for producing greater levels, and more severe forms, of harm compared to amphetamine or other drugs. In this article, we critically examine some of the ways in which methamphetamine and its effects are produced and reproduced within and through Australian public discourse, focusing in particular on the associations made between methamphetamine and psychosis. We show how public discourse enacts methamphetamine as an anterior, stable, singular and definite object routinely linked to the severe psychological 'harm' of psychosis. We contrast the enactment of methamphetamine within public discourse with how methamphetamine is enacted by consumers of the drug. In their accounts, consumers perform different methamphetamine objects and offer different interpretations of the relationships of these objects to psychological problems and of the ontological nature (i.e. relating to what is real, what is, what exists) of these problems. In examining public discourse and consumer accounts, we challenge conventional ontological understandings of methamphetamine as anterior, singular, stable and definite, and of its psychological effects as indicative of pathology. In line with recent critical social research on drugs, we draw on social studies of science and technology that focus on the performativity of scientific knowledge and material practices. We suggest that recognising the ontological contingency, and therefore the multiplicity, of methamphetamine offers a critical counterpoint to conventional research, policy and practice accounts of methamphetamine and its psychological effects.

  3. Using the Student Research Project to Integrate Macroeconomics and Statistics in an Advanced Cost Accounting Course

    ERIC Educational Resources Information Center

    Hassan, Mahamood M.; Schwartz, Bill N.

    2014-01-01

    This paper discusses a student research project that is part of an advanced cost accounting class. The project emphasizes active learning, integrates cost accounting with macroeconomics and statistics by "learning by doing" using real world data. Students analyze sales data for a publicly listed company by focusing on the company's…

  4. Politics, Police Accountability, and Public Health: Civilian Review in Newark, New Jersey.

    PubMed

    McGregor, Alecia

    2016-04-01

    Police brutality, a longstanding civil rights issue, has returned to the forefront of American public debate. A growing body of public health research shows that excessive use of force by police and racial profiling have adverse effects on health for African Americans and other marginalized groups. Yet, interventions to monitor unlawful policing have been met with fierce opposition at the federal, state, and local levels. On April 30, 2015, the mayor of Newark, New Jersey signed an executive order establishing a Civilian Complaint Review Board (CCRB) to monitor the Newark Police Department (NPD). Using a mixed-methods approach, this study examined how advocates and government actors accomplished this recent policy change in the face of police opposition and after a 50-year history of unsuccessful attempts in Newark. Drawing on official public documents, news media, and interviews conducted in April and May 2015, I propose that: (1) a Department of Justice investigation of the NPD, (2) the activist background of the Mayor and his relationships with community organizations, and (3) the momentum provided by the national Black Lives Matter movement were pivotal in overcoming political obstacles to reform. Examining the history of CCRB adoption in Newark suggests when and where advocates may intervene to promote policing reforms in other US cities. PMID:26661578

  5. Politics, Police Accountability, and Public Health: Civilian Review in Newark, New Jersey.

    PubMed

    McGregor, Alecia

    2016-04-01

    Police brutality, a longstanding civil rights issue, has returned to the forefront of American public debate. A growing body of public health research shows that excessive use of force by police and racial profiling have adverse effects on health for African Americans and other marginalized groups. Yet, interventions to monitor unlawful policing have been met with fierce opposition at the federal, state, and local levels. On April 30, 2015, the mayor of Newark, New Jersey signed an executive order establishing a Civilian Complaint Review Board (CCRB) to monitor the Newark Police Department (NPD). Using a mixed-methods approach, this study examined how advocates and government actors accomplished this recent policy change in the face of police opposition and after a 50-year history of unsuccessful attempts in Newark. Drawing on official public documents, news media, and interviews conducted in April and May 2015, I propose that: (1) a Department of Justice investigation of the NPD, (2) the activist background of the Mayor and his relationships with community organizations, and (3) the momentum provided by the national Black Lives Matter movement were pivotal in overcoming political obstacles to reform. Examining the history of CCRB adoption in Newark suggests when and where advocates may intervene to promote policing reforms in other US cities.

  6. [Fraud in the health-care system from the perspective of the public health insurance companies. Empirical findings on the work of anti-fraud agencies].

    PubMed

    Meier, B D; Homann, D

    2010-07-01

    The article summarises the results of a study on the activities of the German public health insurance companies to fight fraudulent behaviour in the system. The study is based on the analysis of 140 activity reports of the years 2004 and 2005 which the companies had to deliver to the Federal Social Insurance Authority as well as on the results of an additional survey. The article deals with the number of cases, the phenomenology of the delinquent acts, the referral of the suspicious cases to the law enforcement agencies, and the cooperation with other insurance companies. Finally, the article presents some considerations on an improved prevention of fraud in the public health care system.

  7. Quality of Quality Accounts: transparency of public reporting of Never Events in England. A semi-quantitative and qualitative review

    PubMed Central

    Wahid, Nazurah NN Abdul; Moppett, Sarah H

    2016-01-01

    Objectives To describe the quality of reporting and investigation into surgical Never Events in public reports. Design Semi-quantitative and qualitative review of published Quality Accounts for three years (2011/2–2013/14). Data on Never Events were compared with previously collated Never Events rates. Quality of reported investigations was assessed using the London Protocol. Setting English National Health Service. Participants All English acute hospital trusts. Main outcome measures Quality of Never Event reporting. Results Quality Accounts were available for all Trusts for all three years, of which 342 referred to years when a surgical Never Event had occurred. A total of 125 of 342 (37%) accounts failed to report any or all Never Events that had occurred; 13/342 (4%) provided full disclosure; 197 (58%) reported that some investigation had taken place. Of these 197, 61 (31%) were limited in scope; 61 (31%) were categorised as detailed reports. Task and Technology factors were the commonest factor (103/211 (49%)) Identified in investigations, followed by Individual factors (48/211 (23%)). Team and Work environment factors were identified in 29/211 (14%) and 23/211 (11%), respectively. Organisational and Management 5/211 (2%) factors were rarely identified, and the Institutional context was never discussed. Conclusions Reporting of Never Events and their investigations by English NHS Trusts in their Quality Accounts is neither consistently transparent nor adequate. As with clinical error, the true root causes are likely to be organisational rather than individual. PMID:26933157

  8. Experimental and clinical transplantation: a commitment to integrity, accountability, and ethics in publication.

    PubMed

    Haberal, Mehmet; Masri, Marwan; Ghods, Ahad J; Rizvi, Sadibul Hasan; Shaheen, Faissal A M

    2013-02-01

    For the past few years, the social, economic, and political issues surrounding the field of organ transplantation have entered into many ethical discussions. Transplant tourism, and organ trade in particular, have finally received the attention they deserve and many commendable developments have ensued. The "Declaration of Istanbul on Organ Trafficking and Transplant Tourism," the result of a collective effort by hundreds of transplant professionals the world over, is one such example and is now considered the universal charter for ethical conduct in the field of transplantation. The Middle East Society for Organ Transplantation and its official journal Experimental and Clinical Transplantation were among its first endorsers, and it is our policy to ensure that all authors of articles published in our Journal adhere fully to the rules and regulations stated in The Declaration of Istanbul and by the Committee on Publication Ethics. We believe that the medical community must ensure that a foundation of ethical conduct and scientific integrity is maintained throughout the field, and we must strive toward this goal in all our clinical and scholarly efforts. PMID:23387535

  9. Private governance, public purpose? Assessing transparency and accountability in self-regulation of food advertising to children.

    PubMed

    Reeve, Belinda

    2013-06-01

    Reducing non-core food advertising to children is an important priority in strategies to address childhood obesity. Public health researchers argue for government intervention on the basis that food industry self-regulation is ineffective; however, the industry contends that the existing voluntary scheme adequately addresses community concerns. This paper examines the operation of two self-regulatory initiatives governing food advertising to children in Australia, in order to determine whether these regulatory processes foster transparent and accountable self-regulation. The paper concludes that while both codes appear to establish transparency and accountability mechanisms, they do not provide for meaningful stakeholder participation in the self-regulatory scheme. Accordingly, food industry self-regulation is unlikely to reflect public health concerns or to be perceived as a legitimate form of governance by external stakeholders. If industry regulation is to remain a feasible alternative to statutory regulation, there is a strong argument for strengthening government oversight and implementing a co-regulatory scheme.

  10. Private governance, public purpose? Assessing transparency and accountability in self-regulation of food advertising to children.

    PubMed

    Reeve, Belinda

    2013-06-01

    Reducing non-core food advertising to children is an important priority in strategies to address childhood obesity. Public health researchers argue for government intervention on the basis that food industry self-regulation is ineffective; however, the industry contends that the existing voluntary scheme adequately addresses community concerns. This paper examines the operation of two self-regulatory initiatives governing food advertising to children in Australia, in order to determine whether these regulatory processes foster transparent and accountable self-regulation. The paper concludes that while both codes appear to establish transparency and accountability mechanisms, they do not provide for meaningful stakeholder participation in the self-regulatory scheme. Accordingly, food industry self-regulation is unlikely to reflect public health concerns or to be perceived as a legitimate form of governance by external stakeholders. If industry regulation is to remain a feasible alternative to statutory regulation, there is a strong argument for strengthening government oversight and implementing a co-regulatory scheme. PMID:23585017

  11. 76 FR 2805 - Delegation of Authority to the Chief Accountant

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-01-18

    ... COMMISSION 17 CFR Part 200 Delegation of Authority to the Chief Accountant AGENCY: Securities and Exchange... delegate authority to the Chief Accountant with respect to proposed rule changes of the Public Company... PCAOB. In addition, the Commission is amending its rules to delegate authority to the Chief...

  12. Prevalence and compensation of academic leaders, professors, and trustees on publicly traded US healthcare company boards of directors: cross sectional study

    PubMed Central

    Anderson, Timothy S; Good, Chester B

    2015-01-01

    Objective To identify the prevalence, characteristics, and compensation of members of the boards of directors of healthcare industry companies who hold academic appointments as leaders, professors, or trustees. Design Cross sectional study. Setting US healthcare companies publicly traded on the NASDAQ or New York Stock Exchange in 2013. Participants 3434 directors of pharmaceutical, biotechnology, medical equipment and supply, and healthcare provider companies. Main outcome measures Prevalence, annual compensation, and beneficial stock ownership of directors with affiliations as leaders, professors, or trustees of academic medical and research institutions. Results 446 healthcare companies met the study search criteria, of which 442 (99%) had publicly accessible disclosures on boards of directors. 180 companies (41%) had one or more academically affiliated directors. Directors were affiliated with 85 geographically diverse non-profit academic institutions, including 19 of the top 20 National Institute of Health funded medical schools and all of the 17 US News honor roll hospitals. Overall, these 279 academically affiliated directors included 73 leaders, 121 professors, and 85 trustees. Leaders included 17 chief executive officers and 11 vice presidents or executive officers of health systems and hospitals; 15 university presidents, provosts, and chancellors; and eight medical school deans or presidents. The total annual compensation to academically affiliated directors for their services to companies was $54 995 786 (£35 836 000; €49 185 900) (median individual compensation $193 000) and directors beneficially owned 59 831 477 shares of company stock (median 50 699 shares). Conclusions A substantial number and diversity of academic leaders, professors, and trustees hold directorships at US healthcare companies, with compensation often approaching or surpassing common academic clinical salaries. Dual obligations to for profit company

  13. 18 CFR 367.106 - Accounts 426.1, 426.2, 426.3, 426.4, and 426.5, Miscellaneous expense accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Accounts 426.1, 426.2, 426.3, 426.4, and 426.5, Miscellaneous expense accounts. 367.106 Section 367.106 Conservation of Power... ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING...

  14. 7 CFR Appendix B to Subpart B of... - Certification of Independent Certified Public Accountant Regarding Notes To Be Issued Pursuant to...

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... Accountant Regarding Notes To Be Issued Pursuant to 7 CFR 1744.30(c) B Appendix B to Subpart B of Part 1744... Accommodations and Subordination Policy Pt. 1744, Subpt. B, App. B Appendix B to Subpart B of Part 1744—Certification of Independent Certified Public Accountant Regarding Notes To Be Issued Pursuant to 7 CFR...

  15. 7 CFR Appendix B to Subpart B of... - Certification of Independent Certified Public Accountant Regarding Notes To Be Issued Pursuant to...

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... Accountant Regarding Notes To Be Issued Pursuant to 7 CFR 1744.30(c) B Appendix B to Subpart B of Part 1744... Accommodations and Subordination Policy Pt. 1744, Subpt. B, App. B Appendix B to Subpart B of Part 1744—Certification of Independent Certified Public Accountant Regarding Notes To Be Issued Pursuant to 7 CFR...

  16. 7 CFR Appendix B to Subpart B of... - Certification of Independent Certified Public Accountant Regarding Notes To Be Issued Pursuant to...

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... Accountant Regarding Notes To Be Issued Pursuant to 7 CFR 1744.30(c) B Appendix B to Subpart B of Part 1744... Accommodations and Subordination Policy Pt. 1744, Subpt. B, App. B Appendix B to Subpart B of Part 1744—Certification of Independent Certified Public Accountant Regarding Notes To Be Issued Pursuant to 7 CFR...

  17. The Effects of the 150-Credit-Hour Requirement for the Certified Public Accountant (CPA) Exam On the Career Intentions of Women and Minorities

    ERIC Educational Resources Information Center

    Bierstaker, James Lloyd; Howe, Martha A.; Seol, Inshik

    2005-01-01

    In most states, students who sit for the certified public accountant (CPA) examination are now required to have 150 credit hours of college education. In this article, the authors examined the effects of this requirement on the career intentions of women and minorities. The authors collected data from 600 accounting students and the results…

  18. 7 CFR Appendix B to Subpart B of... - Certification of Independent Certified Public Accountant Regarding Notes To Be Issued Pursuant to...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Accountant Regarding Notes To Be Issued Pursuant to 7 CFR 1744.30(c) B Appendix B to Subpart B of Part 1744... Accommodations and Subordination Policy Pt. 1744, Subpt. B, App. B Appendix B to Subpart B of Part 1744—Certification of Independent Certified Public Accountant Regarding Notes To Be Issued Pursuant to 7 CFR...

  19. 17 CFR 270.32a-2 - Exemption for initial period from vote of security holders on independent public accountant for...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 17 Commodity and Securities Exchanges 3 2013-04-01 2013-04-01 false Exemption for initial period from vote of security holders on independent public accountant for certain registered separate accounts. 270.32a-2 Section 270.32a-2 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) RULES AND REGULATIONS,...

  20. The Impact of School Accountability Laws on Measures of Trust between Indiana Public School Superintendents and Teacher Union Leaders within the Forum of Mandatory Discussion

    ERIC Educational Resources Information Center

    Downs, Philip G.

    2012-01-01

    This study examines the impact of the school accountability laws "No Child Left Behind" and Indiana's Public Law 221 on Superintendents' perception of their relationship with the Teachers' Union Leader in their mandatory discussion meetings. Both school accountability laws contain provisions for the Indiana's…

  1. 7 CFR Appendix D to Subpart B of... - Certification of Independent Certified Public Accountant Regarding Notes To Be Issued Pursuant to...

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... Accountant Regarding Notes To Be Issued Pursuant to 7 CFR 1744.30 D Appendix D to Subpart B of Part 1744... Accommodations and Subordination Policy Pt. 1744, Subpt. B, App. D Appendix D to Subpart B of Part 1744—Certification of Independent Certified Public Accountant Regarding Notes To Be Issued Pursuant to 7 CFR...

  2. 7 CFR Appendix D to Subpart B of... - Certification of Independent Certified Public Accountant Regarding Notes To Be Issued Pursuant to...

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... Accountant Regarding Notes To Be Issued Pursuant to 7 CFR 1744.30 D Appendix D to Subpart B of Part 1744... Accommodations and Subordination Policy Pt. 1744, Subpt. B, App. D Appendix D to Subpart B of Part 1744—Certification of Independent Certified Public Accountant Regarding Notes To Be Issued Pursuant to 7 CFR...

  3. 7 CFR Appendix D to Subpart B of... - Certification of Independent Certified Public Accountant Regarding Notes To Be Issued Pursuant to...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Accountant Regarding Notes To Be Issued Pursuant to 7 CFR 1744.30 D Appendix D to Subpart B of Part 1744... Accommodations and Subordination Policy Pt. 1744, Subpt. B, App. D Appendix D to Subpart B of Part 1744—Certification of Independent Certified Public Accountant Regarding Notes To Be Issued Pursuant to 7 CFR...

  4. 49 CFR 1242.84 - Marketing, sales, and public relations and advertising (accounts XX-63-88, XX-63-89 and XX-63-93).

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 49 Transportation 9 2011-10-01 2011-10-01 false Marketing, sales, and public relations and advertising (accounts XX-63-88, XX-63-89 and XX-63-93). 1242.84 Section 1242.84 Transportation Other... advertising (accounts XX-63-88, XX-63-89 and XX-63-93). Separate each common expense account on the basis...

  5. 49 CFR 1242.84 - Marketing, sales, and public relations and advertising (accounts XX-63-88, XX-63-89 and XX-63-93).

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 49 Transportation 9 2013-10-01 2013-10-01 false Marketing, sales, and public relations and advertising (accounts XX-63-88, XX-63-89 and XX-63-93). 1242.84 Section 1242.84 Transportation Other... advertising (accounts XX-63-88, XX-63-89 and XX-63-93). Separate each common expense account on the basis...

  6. 49 CFR 1242.84 - Marketing, sales, and public relations and advertising (accounts XX-63-88, XX-63-89 and XX-63-93).

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 49 Transportation 9 2012-10-01 2012-10-01 false Marketing, sales, and public relations and advertising (accounts XX-63-88, XX-63-89 and XX-63-93). 1242.84 Section 1242.84 Transportation Other... advertising (accounts XX-63-88, XX-63-89 and XX-63-93). Separate each common expense account on the basis...

  7. 49 CFR 1242.84 - Marketing, sales, and public relations and advertising (accounts XX-63-88, XX-63-89 and XX-63-93).

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 49 Transportation 9 2014-10-01 2014-10-01 false Marketing, sales, and public relations and advertising (accounts XX-63-88, XX-63-89 and XX-63-93). 1242.84 Section 1242.84 Transportation Other... advertising (accounts XX-63-88, XX-63-89 and XX-63-93). Separate each common expense account on the basis...

  8. 49 CFR 1242.84 - Marketing, sales, and public relations and advertising (accounts XX-63-88, XX-63-89 and XX-63-93).

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 49 Transportation 9 2010-10-01 2010-10-01 false Marketing, sales, and public relations and advertising (accounts XX-63-88, XX-63-89 and XX-63-93). 1242.84 Section 1242.84 Transportation Other... PASSENGER SERVICE FOR RAILROADS 1 Operating Expenses § 1242.84 Marketing, sales, and public relations...

  9. "Will It Be on the Test?" a Closer Look at How Leaders and Parents Think about Accountability in the Public Schools

    ERIC Educational Resources Information Center

    Johnson, Jean

    2013-01-01

    Over the past 15 years, federal, state, and local officials have pursued a broad range of reforms aimed at ensuring that the nation's public school system is more accountable--that it delivers a rich, full education for children in communities across the country. New research from the Kettering Foundation and Public Agenda suggests that there…

  10. Moving toward implementation: the potential for accountable care organizations and private-public partnerships to advance active neighborhood design.

    PubMed

    Zusman, Edie E; Carr, Sara Jensen; Robinson, Judy; Kasirye, Olivia; Zell, Bonnie; Miller, William Jahmal; Duarte, Teri; Engel, Adrian B; Hernandez, Monica; Horton, Mark B; Williams, Frank

    2014-12-01

    The 2010 Affordable Care Act's (ACA) aims of lowering costs and improving quality of care will renew focus on preventive health strategies. This coincides with a trend in medicine to reconsider population health approaches as part of the standard curriculum. This intersection of new policy and educational climates presents a unique opportunity to reconsider traditional healthcare structures. This paper introduces and advances an alignment that few have considered. We propose that accountable care organizations (ACOs), which are expected to proliferate under the ACA, present the best opportunity to establish partnerships between healthcare, public health, and community-based organizations to achieve the legislation's goals. One example is encouraging daily physical activity via built environment interventions and programs, which is recommended by numerous groups. We highlight how nonprofit organizations in Sacramento, California have been able to leverage influence, capital, and policy to encourage design for active living, and how their work is coordinating with public health and healthcare initiatives. In conclusion, we critically examine potential barriers to the success of partnerships between ACOs and community organizations and encourage further exploration and evaluation.

  11. Moving toward implementation: the potential for accountable care organizations and private-public partnerships to advance active neighborhood design.

    PubMed

    Zusman, Edie E; Carr, Sara Jensen; Robinson, Judy; Kasirye, Olivia; Zell, Bonnie; Miller, William Jahmal; Duarte, Teri; Engel, Adrian B; Hernandez, Monica; Horton, Mark B; Williams, Frank

    2014-12-01

    The 2010 Affordable Care Act's (ACA) aims of lowering costs and improving quality of care will renew focus on preventive health strategies. This coincides with a trend in medicine to reconsider population health approaches as part of the standard curriculum. This intersection of new policy and educational climates presents a unique opportunity to reconsider traditional healthcare structures. This paper introduces and advances an alignment that few have considered. We propose that accountable care organizations (ACOs), which are expected to proliferate under the ACA, present the best opportunity to establish partnerships between healthcare, public health, and community-based organizations to achieve the legislation's goals. One example is encouraging daily physical activity via built environment interventions and programs, which is recommended by numerous groups. We highlight how nonprofit organizations in Sacramento, California have been able to leverage influence, capital, and policy to encourage design for active living, and how their work is coordinating with public health and healthcare initiatives. In conclusion, we critically examine potential barriers to the success of partnerships between ACOs and community organizations and encourage further exploration and evaluation. PMID:25117525

  12. Management accounting use and financial performance in public health-care organisations: evidence from the Italian National Health Service.

    PubMed

    Macinati, Manuela S; Anessi-Pessina, E

    2014-07-01

    Reforms of the public health-care sector have emphasised the role of management accounting (MA). However, there is little systematic evidence on its use and benefits. To fill this gap, we propose a contingency-based model which addresses three related issues, that is, whether: (i) MA use is influenced by contextual variables and MA design; (ii) top-management satisfaction with MA mediates the relationship between MA design and MA use; and (iii) financial performance is influenced by MA use. A questionnaire was mailed out to all Italian public health-care organisations. Structural equation modelling was performed to validate the research hypotheses. The response rate was 49%. Our findings suggest that: (i) cost-containment strategies encourage more sophisticated MA designs; (ii) MA use is directly and indirectly influenced by contingency, organisational, and behavioural variables; (iii) a weakly significant positive relationship exists between MA use and financial performance. These findings are relevant from the viewpoint of both top managers and policymakers. The former must make sure that MA is not only technically advanced, but also properly understood and appreciated by users. The latter need to be aware that MA may improve performance in ways and along dimensions that may not fully translate into better financial results.

  13. Management accounting use and financial performance in public health-care organisations: evidence from the Italian National Health Service.

    PubMed

    Macinati, Manuela S; Anessi-Pessina, E

    2014-07-01

    Reforms of the public health-care sector have emphasised the role of management accounting (MA). However, there is little systematic evidence on its use and benefits. To fill this gap, we propose a contingency-based model which addresses three related issues, that is, whether: (i) MA use is influenced by contextual variables and MA design; (ii) top-management satisfaction with MA mediates the relationship between MA design and MA use; and (iii) financial performance is influenced by MA use. A questionnaire was mailed out to all Italian public health-care organisations. Structural equation modelling was performed to validate the research hypotheses. The response rate was 49%. Our findings suggest that: (i) cost-containment strategies encourage more sophisticated MA designs; (ii) MA use is directly and indirectly influenced by contingency, organisational, and behavioural variables; (iii) a weakly significant positive relationship exists between MA use and financial performance. These findings are relevant from the viewpoint of both top managers and policymakers. The former must make sure that MA is not only technically advanced, but also properly understood and appreciated by users. The latter need to be aware that MA may improve performance in ways and along dimensions that may not fully translate into better financial results. PMID:24767311

  14. To amend the Sarbanes-Oxley Act of 2002 to make Public Company Accounting Oversight Board disciplinary proceedings open to the public.

    THOMAS, 112th Congress

    Rep. Westmoreland, Lynn A. [R-GA-3

    2011-11-18

    01/12/2012 Referred to the Subcommittee on Capital Markets and Government Sponsored Enterprises. (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

  15. Public Officials Accountability Act

    THOMAS, 112th Congress

    Sen. Kirk, Mark Steven [R-IL

    2011-05-12

    05/12/2011 Read twice and referred to the Committee on the Judiciary. (text of measure as introduced in Senate: CR S2955) (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

  16. Accountability by Public Demand

    ERIC Educational Resources Information Center

    Stenner, Jack

    1971-01-01

    If one airplane in every four crashed, we would be in a lynching mood. If one automobile in every four went out of control and produced a fatal accident, Detroit would be closed down tomorrow. Yet our schools--which are much more important than cars or airplanes--are failing one youngster in four. (Author)

  17. A Guide to Effective Accountability Reporting: Designing Public Reports that Effectively Communicate Accountability, Assessment and Other Quantitative Education Indicators in an Easily Understood Format.

    ERIC Educational Resources Information Center

    Fast, Ellen Forte

    This guide was developed to serve as a resource for the staffs of state education agencies and local education agencies who are responsible for producing state, district, or school report cards of the type required under many state or district accountability systems as well as under the No Child Left Behind Act (NCLB). The guide is not intended to…

  18. 18 CFR 367.1420 - Account 142, Customer accounts receivable.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1420 Account 142, Customer... merchandising, jobbing and contract work. This account must not include amounts due from associate companies....

  19. 17 CFR 256.01-2 - Application to service companies doing business with nonassociate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... companies doing business with nonassociate companies. 256.01-2 Section 256.01-2 Commodity and Securities... COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 General Instructions § 256.01-2 Application to service companies doing business with nonassociate companies. While...

  20. Medicare changes create accounting, reporting, and auditing problems. Task Force on Federal Health Care Legislation, American Institute of Certified Public Accountants.

    PubMed

    1984-11-01

    Hospital auditors and financial officers must adjust and react to the changing financial healthcare environment brought about by PPS. A close review of accounting systems, reporting methods, auditing procedures, and internal control systems should be made to determine that assets are safe-guarded and financial information is presented in conformity with GAAP. This article identified new problems and suggested solutions. Old tasks may no longer be necessary. For example, retroactive adjustments are not as important as they used to be. Estimates for capital and outpatient costs may continue to be required, but elaborate cost-finding techniques may no longer be necessary to estimate retroactive adjustments for reimbursable items. We recommend that prior to beginning an audit of a hospital's financial statements, each hospital's financial officers and its auditors discuss the possible accounting, reporting, and auditing implications as a result of PPS.

  1. National Account Energy Alliance Final Report for the Basin Electric Project at Northern Border Pipeline Company's Compressor Station #7, North Dakota

    SciTech Connect

    Sweetzer, Richard; Leslie, Neil

    2008-02-01

    A field research test and verification project was conducted at the recovered energy generation plant at Northern Border Pipeline Company Compressor Station #7 (CS#7) near St. Anthony. Recovered energy generation plant equipment was supplied and installed by ORMAT Technologies, Inc. Basin Electric is purchasing the electricity under a purchase power agreement with an ORMAT subsidiary, which owns and operates the plant.

  2. 75 FR 33637 - United States v. Bemis Company, Inc., et al.; Public Comments and Response on Proposed Final...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-06-14

    ... Proposed Final Judgment Pursuant to the requirements of the Antitrust Procedures and Penalties Act, ] 15 U... compliance with the requirements of the Tunney Act, 15 U.S.C. 16. Pursuant to those requirements, the United.... Bemis Company, Inc. et al., 75 FR 9929; and published summaries of the terms of the proposed...

  3. The mortality of companies

    PubMed Central

    Daepp, Madeleine I. G.; Hamilton, Marcus J.; West, Geoffrey B.; Bettencourt, Luís M. A.

    2015-01-01

    The firm is a fundamental economic unit of contemporary human societies. Studies on the general quantitative and statistical character of firms have produced mixed results regarding their lifespans and mortality. We examine a comprehensive database of more than 25 000 publicly traded North American companies, from 1950 to 2009, to derive the statistics of firm lifespans. Based on detailed survival analysis, we show that the mortality of publicly traded companies manifests an approximately constant hazard rate over long periods of observation. This regularity indicates that mortality rates are independent of a company's age. We show that the typical half-life of a publicly traded company is about a decade, regardless of business sector. Our results shed new light on the dynamics of births and deaths of publicly traded companies and identify some of the necessary ingredients of a general theory of firms. PMID:25833247

  4. The mortality of companies.

    PubMed

    Daepp, Madeleine I G; Hamilton, Marcus J; West, Geoffrey B; Bettencourt, Luís M A

    2015-05-01

    The firm is a fundamental economic unit of contemporary human societies. Studies on the general quantitative and statistical character of firms have produced mixed results regarding their lifespans and mortality. We examine a comprehensive database of more than 25 000 publicly traded North American companies, from 1950 to 2009, to derive the statistics of firm lifespans. Based on detailed survival analysis, we show that the mortality of publicly traded companies manifests an approximately constant hazard rate over long periods of observation. This regularity indicates that mortality rates are independent of a company's age. We show that the typical half-life of a publicly traded company is about a decade, regardless of business sector. Our results shed new light on the dynamics of births and deaths of publicly traded companies and identify some of the necessary ingredients of a general theory of firms.

  5. A BASIC THOUGHT ON THE APPROPRIATE LEVEL AND THE APPROPRIATE WAY OF DISCRETIONAL RAISING FUND FOR PUBLIC WORKS THAT ACCOUNTS FOR MACRO ECONOMIC INFLUENCES

    NASA Astrophysics Data System (ADS)

    Fujii, Satoshi; Nakano, Tsuyoshi

    In this paper, we tried to discuss about the appropriate level of national fund for public works and the appropriate way of raising fund for them that accounts for their macro economic influences. It was then discussed that we have to adopt "austere fiscal policy" during inflation period in order to mitigate the inflation and have to raise fund through tax rather than public bond, and we have to adopt "positive fiscal policy" during deflation period in order to mitigate deflation, and have to raise fund through inland public bond rather than tax increase.

  6. 78 FR 48203 - Pacific Gas and Electric Company, Humboldt Bay Power Plant, Unit 3, Notice of Public Meeting on...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-08-07

    ... Room (PDR) or electronically through the NRC Agencywide Documents Access and Management System (ADAMS.... Publicly available records will be accessible electronically from the ADAMS Public Library component on the... Materials and Environmental Management Programs, U.S. Nuclear Regulatory Commission, Washington, DC...

  7. 29 CFR 2520.104-46 - Waiver of examination and report of an independent qualified public accountant for employee...

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... year for which the waiver is claimed— (A)(1) At least 95 percent of the assets of the plan constitute... the institution as of the end of the plan year; (2) The name of the surety company issuing the bond... consisting of qualifying plan assets with respect to a given plan year shall be made in the same manner...

  8. 29 CFR 2520.104-46 - Waiver of examination and report of an independent qualified public accountant for employee...

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... year for which the waiver is claimed— (A)(1) At least 95 percent of the assets of the plan constitute... the institution as of the end of the plan year; (2) The name of the surety company issuing the bond... consisting of qualifying plan assets with respect to a given plan year shall be made in the same manner...

  9. Accountability for All: What Voters Want from Education Candidates. 2002 Public Education Network/"Education Week" National Survey of Public Opinion.

    ERIC Educational Resources Information Center

    Editorial Projects in Education, Bethesda, MD.

    This report presents information from a national survey commissioned in January 2002 by the Public Education Network and Education Week. The poll examines the attitudes of American voters towards public schools and reveals what they want politicians to do about education once they are in office. Overall, Americans assign great value to public…

  10. Accounting Specialist.

    ERIC Educational Resources Information Center

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

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

  11. The Regulation of Public Research Universities: Changes in Academic Competition and Implications for University Autonomy and Accountability.

    ERIC Educational Resources Information Center

    Dill, David D.

    2001-01-01

    Asserts that designing public policies that effectively balance the competitive needs of the university sector with the public interest is a complex issue, and presents a general framework for analyzing these regulatory policy issues. Illustrates the framework with policies from Europe and the United States. (EV)

  12. Hard Times and Great Expectations; an Account to the Community of the Condition of the St. Louis Public Schools.

    ERIC Educational Resources Information Center

    Saint Louis Public Schools, MO.

    Described in this report are the problems faced by the St. Louis public schools. Financing difficulties, the poverty of about 70 percent of public school pupils, the inadequacy of state aid, the shortage of well-qualified teachers, the exodus of whites to the suburbs, and the concentration of Negroes in the inner city are some of the issues which…

  13. Autonomy, Accountability, and the Values of Public Education: A Comparative Assessment of Charter School Statutes Leading to Model Legislation.

    ERIC Educational Resources Information Center

    Millot, Marc Dean

    This report analyzes state statutes authorizing a new approach to the organization of elementary and secondary education in the public sector, the "outcome-based,""contract," or, as it is now commonly called, "charter school." Charter school statutes create an alternative legal framework for the formation of public schools by permitting a state…

  14. Public Higher Education and the State: Models for Financing, Budgeting, and Accountability. ASHE 1986 Annual Meeting Paper.

    ERIC Educational Resources Information Center

    Curry, Denis J.; Fischer, Norman M.

    The trend toward greater state regulation of public higher education is discussed, along with alternative structures or models for state financing of public institutions. The situation in Washington State is briefly described as an illustration. It is proposed that interests of the state, college, and student can be enhanced by allowing colleges…

  15. 18 CFR 367.2320 - Account 232, Accounts payable.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Account 232, Accounts... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2320 Account 232,...

  16. 18 CFR 367.2320 - Account 232, Accounts payable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 232, Accounts... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2320 Account 232,...

  17. 18 CFR 367.2320 - Account 232, Accounts payable.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Account 232, Accounts... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2320 Account 232,...

  18. 18 CFR 367.2320 - Account 232, Accounts payable.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 232, Accounts... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2320 Account 232,...

  19. 18 CFR 367.2320 - Account 232, Accounts payable.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Account 232, Accounts... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2320 Account 232,...

  20. 18 CFR 367.3030 - Account 303, Miscellaneous intangible property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 303, Miscellaneous intangible property. 367.3030 Section 367.3030 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND...

  1. 18 CFR 367.1750 - Account 175, Derivative instrument assets.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 175, Derivative instrument assets. 367.1750 Section 367.1750 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS...

  2. 18 CFR 292.602 - Exemption to qualifying facilities from the Public Utility Holding Company Act and certain State...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 292.602 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY REGULATORY POLICIES ACT OF 1978 REGULATIONS UNDER SECTIONS... capacity over 30 megawatts if such facility produces electric energy solely by the use of biomass as...

  3. 18 CFR 292.602 - Exemption to qualifying facilities from the Public Utility Holding Company Act of 2005 and...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ....602 Section 292.602 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY REGULATORY POLICIES ACT OF 1978 REGULATIONS UNDER... produces electric energy solely by the use of biomass as a primary energy source. (b) Exemption from...

  4. 18 CFR 292.602 - Exemption to qualifying facilities from the Public Utility Holding Company Act of 2005 and...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ....602 Section 292.602 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY REGULATORY POLICIES ACT OF 1978 REGULATIONS UNDER... produces electric energy solely by the use of biomass as a primary energy source. (b) Exemption from...

  5. 18 CFR 292.602 - Exemption to qualifying facilities from the Public Utility Holding Company Act of 2005 and...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ....602 Section 292.602 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY REGULATORY POLICIES ACT OF 1978 REGULATIONS UNDER... produces electric energy solely by the use of biomass as a primary energy source. (b) Exemption from...

  6. The End of Publicly Supported Education: A Prophecy, or, How I Learned to Stop Worrying and Love the Company School.

    ERIC Educational Resources Information Center

    Doll, Russell

    Focusing on education in the United States, this paper proposes that corporately funded education will eventually replace publically supported systems. It is argued that corporate education will develop as multi-national corporations (MNC) become the dominant economic and social force in the world eventually supplanting the nation/state as we know…

  7. 76 FR 78642 - TransCanada Alaska Company, LLC; Notice of Public Scoping Meetings for the Planned Alaska...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-19

    ... comments on issues of environmental concern related to the APP. Please note that the scoping period for the... Commission) will conduct public scoping meetings as part of their preparation of an environmental impact... Environmental Impact Statement for the Planned Alaska Pipeline Project and Request for Comments on...

  8. 18 CFR 367.2550 - Account 255, Accumulated deferred investment tax credits.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Account 255... Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS...

  9. 18 CFR 367.2550 - Account 255, Accumulated deferred investment tax credits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 255... Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS...

  10. 18 CFR 367.2550 - Account 255, Accumulated deferred investment tax credits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 255... Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS...

  11. 18 CFR 367.2550 - Account 255, Accumulated deferred investment tax credits.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Account 255... Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS...

  12. Public health assessment for Sandoval Zinc Company, Sandoval, Marion County, Illinois, Region 5: CERCLIS number ILD053980454. Final report

    SciTech Connect

    Not Available

    1999-06-10

    The Sandoval Zinc site occupies about 13 acres southeast of Sandoval in Marion County, Illinois. It is an abandoned primary and secondary zinc smelter that was next to a coal mining operation. Smelting waste may have been transported off the site and used as fill in Sandoval and other nearby communities. Airborne emissions occurred during regular operations and accidental fires. Surface water runoff transported wastes from the site into adjacent ditches, creeks, ponds, and farm properties. Overall, the Sandoval Zinc site poses no apparent public health hazard to most of the population in Sandoval. The site may be a public health hazard to preschool children with excessive hand-to-mouth activity exposed to residential surface soils with high levels of lead. However, blood sample results from children in a day care near the site did not show elevated levels of lead.

  13. Public health assessment for petitioned public health assessment, Shaffer Equipment Company, Minden, Fayette County, West Virginia, Region 3. CERCLIS No. WVD981038300. Final report

    SciTech Connect

    Not Available

    1993-06-01

    The Shaffer Equipment Company (SEC) site, located in Fayette County, Minden, West Virginia constructed electrical substations for area coal mines from the period 1970 to 1984. The site is approximately one acre and has one building (SEC Equipment Building) that served as both a warehouse and office. Electrical equipment such as transformers, switches, circuit breakers, and capacitors were stored on the site. Dielectric oils that contained polychlorinated biphenyls (PCBs) and 1,2,4-trichlorobenzene were found in on- and off-site soils and sediments. Because PCBs are on site and PCB-contaminated oils reportedly were burned as starter fuel in the warehouse/office building, on- and off-site soil samples and on-site sediment samples were analyzed for polychlorinated dibenzo-p-dioxins (PCDDs) and polychlorinated dibenzo-p-furans (PCDFs). One present potential pathway of exposure that has been identified as past, present, and future concerns involve trespassers onto the SEC site, children playing in yards and Arbuckle Creek, on-site workers in the SEC Equipment Building, and persons that eat snapping turtles from the area.

  14. Public health assessment for tri-cities Barrel Company, Inc. , Fenton, Broome County, New York, Region 2. CERCLIS No. NYD980509285. Preliminary report

    SciTech Connect

    Not Available

    1993-03-18

    The Tri-Cities Barrel Company, Inc., facility was included on the original New York State Registry of Hazardous Waste Sites in June 1980 when it was discovered that hazardous waste had been discharged to ground surface and to unlined lagoons. This site was later placed on the National Priorities List (NPL). Four monitoring wells were drilled and sampled during a preliminary site investigation. The on-site contamination of groundwater was documented by sampling of monitoring wells in 1986. One private well near the site showed low levels of ethylbenzene, meta-xylene and ortho-xylene; it is not clear, however, if this was related to the site. A second sample was taken from this well in 1990 and did not detect any contaminants. Since the preliminary report, additional waste lagoons have been identified and the site was expanded to include the entire 13 acres owned by the Tri-Cities Barrel Company. A remedial investigation is currently ongoing. Based on information reviewed, this site is an indeterminate public health hazard because the extent of contamination in groundwater has not been defined and contamination in areas north of I-88 has not been confirmed or defined. The primary health concern associated with exposure to chemicals at the site comes from their potential to cause cancer in humans or animals.

  15. Coal handling {open_quotes}RCM{close_quotes} Preventive Maintenance Optimization Pilot Project Pawnee Station, Public Service Company of Colorado 1995

    SciTech Connect

    August, J.

    1996-07-01

    Public Service Company of Colorado (PSCo)`s Pawnee Station piloted a demonstration preventive maintenance optimization (PMO) on the coal handling system in 1995. This PMO effort used streamlined reliability-centered maintenance (RCM) methods. Performance, cost, and intangibles were examined before, during, and after implementation. Significant results included 20% cost reduction, 90+% emergency maintenance cost reduction, and overall improved system performance as reported by the operating personnel. Annual maintenance costs have been reduced from $440,000 to $330,000 from 1994 through 1995, and continue to decline. Current projection of annual maintenance costs (from current monthly costs) are under $250,000 for 1997. The major lessons and implications from this project are discussed here.

  16. 29 CFR 2520.104-46 - Waiver of examination and report of an independent qualified public accountant for employee...

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... trustee for individual retirement accounts under section 408 of the Internal Revenue Code. (D) Shares... a large plan pursuant to § 2520.103-1(d) may not claim a waiver under this section. (e) Model notice. The appendix to this section contains model language for inclusion in the summary annual report...

  17. Annotated Bibliography on School Finance: Policy and Political Issues; Federal Government; State Issues; Non-Public Schools; Accountability.

    ERIC Educational Resources Information Center

    Gipson, Joella

    Limited to periodical literature, this annotated bibliography on school finance contains 81 references grouped in 5 categories: (1) policy and politica issues, (2) federal government, (3) state issues, (4) aid to nonpublic schools, and (5) accountability. Following the bibliographic citations, annotations range from 4 to 15 lines and conclude by…

  18. Economic Crisis, Accountability, and the State's Coercive Assault on Public Education in the USA

    ERIC Educational Resources Information Center

    Lipman, Pauline

    2013-01-01

    This article examines education accountability as a mechanism of coercive neoliberal urban governance in the USA. Drawing on Gramscian theory of the "integral state" as the dialectical synthesis of coercion, consent, and resistance, the author argues that as the crisis gives the state less room to win consent, it intensifies coercion as…

  19. Publications

    Cancer.gov

    Information about NCI publications including PDQ cancer information for patients and health professionals, patient-education publications, fact sheets, dictionaries, NCI blogs and newsletters and major reports.

  20. Foundations and Public Information: Sunshine or Shadow? Preliminary Findings from a Study of the Public Information Accountability of the Country's Largest Foundations.

    ERIC Educational Resources Information Center

    Bruce, Ellen; And Others

    The types of written information that the largest foundations in the United States voluntarily make available to the public were studied. Of the 208 foundations contacted, 150 were the largest grant-making foundations, 30 were the largest community foundations, and 28 were the largest corporate foundations. The response rate to written and…

  1. 76 FR 20727 - National Life Insurance Company, et al.

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-04-13

    ... COMMISSION National Life Insurance Company, et al. April 7, 2011. AGENCY: Securities and Exchange Commission... Act of 1940 (the ``1940 Act''). Applicants: National Life Insurance Company (``NLIC''), National Variable Annuity Account II (``Annuity Account''), National Variable Life Insurance Account (``Life...

  2. Effect of selected psychological characteristics upon choice-shift patterns found within hierarchical groups of public accountants.

    PubMed

    Kent, D Donald; Arnold, Donald F; Nydegger, Rudy V

    2002-08-01

    The goals of this study were to examine, first, the relationship between choice shift and three psychological variables (social desirability, locus of control, and moral reasoning) and, second, the influence of these and subjects' employment position on the choice-shift phenomenon within the context of a professional accounting setting. The sample of 60 subjects (four auditors per group, each holding different employment ranks within their firms, yielding 15 groups, each from a different small to medium size CPA firm), participated in three group decision-making tasks related to common accounting and auditing risk-assessment issues. The exercise consisted of three iterations of a standard choice-shift exercise followed by three standardized tests to mcasure the selected psychological characteristics. Analysis indicated that choice shifts were not significantly affected by subjects' psychological characteristics. Instead, subjects' position in an organization influenced choice shift, and the higher the position, the less absolute shift shown.

  3. Teacher Demographics in Florida's Public Schools, Fall 2012. Education Information & Accountability Services. Data Report. Series 2013-21D

    ERIC Educational Resources Information Center

    Florida Department of Education, 2013

    2013-01-01

    This data report shows the racial profile of Florida's public school teachers, and discusses short and long-term trends, distribution by race/ethnicity and length of service, and distribution by racial/ethnic and instructional categories. In the 2012-13 school year, Florida had 171,868 teachers. Each of Florida's six largest school districts has a…

  4. We Love Our Public Schools: Art Teachers' Life Histories in a Time of Loss, Accountability, and New Commonalities

    ERIC Educational Resources Information Center

    Trafí-Prats, Laura; Woywod, Christine

    2013-01-01

    This article is a Teachers' Life History study that centers on the context derived from current policies and budget cuts implemented to public services and education in the city of Milwaukee, Wisconsin. It explores how these affect the lives, moral commitments, and social senses of pedagogy of three art education specialists who have…

  5. Accountability and Performance in Secondary Education in Milwaukee Public Schools. The Senior Urban Education Research Fellowship Series. Volume II

    ERIC Educational Resources Information Center

    Meyer, Robert; Carl, Bradley; Cheng, Huiping Emily

    2010-01-01

    This report summarizes work conducted to date through the Senior Urban Education Research Fellowship (SUERF) awarded by the Council of the Great City Schools to the Value-Added Research Center (VARC) at the University of Wisconsin-Madison for work in the Milwaukee Public Schools (MPS). VARC has utilized its Fellowship award, entitled…

  6. Socio-Technical Deliberation about Free and Open Source Software: Accounting for the Status of Artifacts in Public Life

    ERIC Educational Resources Information Center

    Benoit-Barne, Chantal

    2007-01-01

    This essay investigates the rhetorical practices of socio-technical deliberation about free and open source (F/OS) software, providing support for the idea that a public sphere is a socio-technical ensemble that is discursive and fluid, yet tangible and organized because it is enacted by both humans and non-humans. In keeping with the empirical…

  7. 76 FR 37153 - The Travelers Indemnity Company, A Wholly-Owned Subsidiary of the Travelers Companies, Inc...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-24

    ... Travelers Companies, Inc., Personal Insurance Division, Customer Sales and Service Business Unit, Account... Companies, Inc., Personal Insurance Division, Customer Sales and Service Business Unit, Account Processing Unit, Knoxville, Tennessee (subject firm). The workers provide account processing services. The...

  8. 76 FR 35024 - The Travelers Indemnity Company, a Wholly-Owned Subsidiary of The Travelers Companies, Inc...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-15

    ... Travelers Companies, Inc., Personal Insurance Division, Customer Sales and Service Business Unit, Account... Companies, Inc., Personal Insurance Division, Customer Sales and Service Business Unit, Account Processing..., Customer Sales and Service Business Unit, Account Processing Unit, including teleworkers located...

  9. History and dating of the publication of the Philadelphia (1822) and London (1823) editions of Edwin James's Account of an expedition from Pittsburgh to the Rocky Mountains

    USGS Publications Warehouse

    Woodman, Neal

    2010-01-01

    The public record of Major Stephen H. Long's 1819–1820 exploration of the American north-west, Account of an expedition from Pittsburgh to the Rocky Mountains, compiled by Edwin James, contains valuable contributions regarding the natural landscapes, native peoples and wildlife of a mostly unexplored region of the American west compiled from the notes of some of America's foremost naturalists, and it includes the first descriptions of 67 new species. The original plan was to publish the Account in Philadelphia and London simultaneously, yet these two editions differ substantially in ways that are relevant to the taxonomic contributions in the work. It is generally assumed that the Philadelphia edition was published in early January 1823 and was available first, but little substantive evidence has been presented to support its priority over the London edition. Review of contemporary correspondence and periodicals indicates the Philadelphia edition was available and for sale on 31 December 1822, whereas the London edition was available in late February 1823. As previously assumed by most sources, the Philadelphia edition has priority of publication and is the authority for most species names. Its correct year of publication, however, is 1822 rather than 1823.

  10. 75 FR 14436 - Ameren Corporation, Illinois Power Company, Central Illinois Light Company, Central Illinois...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-25

    ... Energy Regulatory Commission Ameren Corporation, Illinois Power Company, Central Illinois Light Company, Central Illinois Public Service Company, Ameren Energy Resources Company, LLC, AmerenEnergy Resources Generating Company; Notice of Filing March 18, 2010. Take notice that on March 15, 2010, Ameren...

  11. Excel in the Accounting Curriculum: Perceptions from Accounting Professors

    ERIC Educational Resources Information Center

    Ramachandran Rackliffe, Usha; Ragland, Linda

    2016-01-01

    Public accounting firms emphasize the importance of accounting graduates being proficient in Excel. Since many accounting graduates often aspire to work in public accounting, a question arises as to whether there should be an emphasis on Excel in accounting education. The purpose of this paper is to specifically look at this issue by examining…

  12. Publications.

    ERIC Educational Resources Information Center

    Aviation/Space, 1980

    1980-01-01

    Presents a variety of publications available from government and nongovernment sources. The government publications are from the Federal Aviation Administration (FAA) and the National Aeronautics and Space Administration (NASA) and are designed for educators, students, and the public. (Author/SA)

  13. Public Schools: Insufficient Research To Determine Effectiveness of Selected Private Education Companies. Report to the Ranking Minority Member, Subcommittee on the District of Columbia, Committee on Appropriations, House of Representatives.

    ERIC Educational Resources Information Center

    Shaul, Marnie S.

    Over the past decade, a new kind of entity has emerged in public education: the for-profit provider of education and management services. This is a report on a study of the effectiveness of the programs of three such companies-Edison Schools, Mosaica Education, and Chancellor Beacon Academies-operating in 10 charter schools in the District of…

  14. 47 CFR 32.2351 - Public telephone terminal equipment.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Public telephone terminal equipment. 32.2351 Section 32.2351 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts §...

  15. 47 CFR 32.2351 - Public telephone terminal equipment.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Public telephone terminal equipment. 32.2351 Section 32.2351 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts §...

  16. Collaborative implementation for ecological restoration on US Public Lands: implications for legal context, accountability, and adaptive management.

    PubMed

    Butler, William H; Monroe, Ashley; McCaffrey, Sarah

    2015-03-01

    The Collaborative Forest Landscape Restoration Program (CFLRP), established in 2009, encourages collaborative landscape scale ecosystem restoration efforts on United States Forest Service (USFS) lands. Although the USFS employees have experience engaging in collaborative planning, CFLRP requires collaboration in implementation, a domain where little prior experience can be drawn on for guidance. The purpose of this research is to identify the ways in which CFLRP's collaborative participants and agency personnel conceptualize how stakeholders can contribute to implementation on landscape scale restoration projects, and to build theory on dynamics of collaborative implementation in environmental management. This research uses a grounded theory methodology to explore collaborative implementation from the perspectives and experiences of participants in landscapes selected as part of the CFLRP in 2010. Interviewees characterized collaborative implementation as encompassing three different types of activities: prioritization, enhancing treatments, and multiparty monitoring. The paper describes examples of activities in each of these categories and then identifies ways in which collaborative implementation in the context of CFLRP (1) is both hindered and enabled by overlapping legal mandates about agency collaboration, (2) creates opportunities for expanded accountability through informal and relational means, and, (3) creates feedback loops at multiple temporal and spatial scales through which monitoring information, prioritization, and implementation actions shape restoration work both within and across projects throughout the landscape creating more robust opportunities for adaptive management.

  17. Collaborative Implementation for Ecological Restoration on US Public Lands: Implications for Legal Context, Accountability, and Adaptive Management

    NASA Astrophysics Data System (ADS)

    Butler, William H.; Monroe, Ashley; McCaffrey, Sarah

    2015-03-01

    The Collaborative Forest Landscape Restoration Program (CFLRP), established in 2009, encourages collaborative landscape scale ecosystem restoration efforts on United States Forest Service (USFS) lands. Although the USFS employees have experience engaging in collaborative planning, CFLRP requires collaboration in implementation, a domain where little prior experience can be drawn on for guidance. The purpose of this research is to identify the ways in which CFLRP's collaborative participants and agency personnel conceptualize how stakeholders can contribute to implementation on landscape scale restoration projects, and to build theory on dynamics of collaborative implementation in environmental management. This research uses a grounded theory methodology to explore collaborative implementation from the perspectives and experiences of participants in landscapes selected as part of the CFLRP in 2010. Interviewees characterized collaborative implementation as encompassing three different types of activities: prioritization, enhancing treatments, and multiparty monitoring. The paper describes examples of activities in each of these categories and then identifies ways in which collaborative implementation in the context of CFLRP (1) is both hindered and enabled by overlapping legal mandates about agency collaboration, (2) creates opportunities for expanded accountability through informal and relational means, and, (3) creates feedback loops at multiple temporal and spatial scales through which monitoring information, prioritization, and implementation actions shape restoration work both within and across projects throughout the landscape creating more robust opportunities for adaptive management.

  18. 18 CFR 367.105 - Accounts 411.4, and 411.5, Investment tax credit adjustments.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Accounts 411.4, and 411... Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS...

  19. 18 CFR 367.105 - Accounts 411.4, and 411.5, Investment tax credit adjustments.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Accounts 411.4, and 411... Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS...

  20. 18 CFR 367.105 - Accounts 411.4, and 411.5, Investment tax credit adjustments.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Accounts 411.4, and 411... Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS...