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Sample records for public company accounting

  1. 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

    ...; 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 amended (the ``Sarbanes-Oxley Act''), established the Public Company Accounting Oversight Board (``PCAOB'')...

  2. 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

    ... Release No. 34-66141/January 11, 2012] Order Approving Public Company Accounting Oversight Board Budget and Annual Accounting Support Fee for Calendar Year 2012 The Sarbanes-Oxley Act of 2002, as amended (the ``Sarbanes-Oxley Act''),\\1\\ established the Public Company Accounting Oversight Board...

  3. 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...

  4. 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

    ... COMMISSION Public Company Accounting Oversight Board; Order Approving Proposed Amendment to Board Rules Relating to Inspections March 4, 2010. I. Introduction On July 2, 2009, the Public Company Accounting... accounting firms. Notice of the proposed rule amendment was published in the Federal Register on November...

  5. 75 FR 3509 - Public Company Accounting Oversight Board; Order Approving Proposed Rules on Auditing Standard No...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-01-21

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... (Regulation P) § 202.190 Public Company Accounting Oversight Board budget approval process. (a) Purpose. These... 17 Commodity and Securities Exchanges 2 2011-04-01 2011-04-01 false Public Company Accounting Oversight Board budget approval process. 202.190 Section 202.190 Commodity and Securities...

  7. 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

    ... 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 to... Accounting Oversight Board (the ``Board'' or the ``PCAOB'') filed with the Securities and Exchange...

  8. 17 CFR 202.190 - Public Company Accounting Oversight Board budget approval process.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., processes, staff skills, information and other technologies, human resources, capital assets, and other... Oversight Board budget approval process. 202.190 Section 202.190 Commodity and Securities Exchanges... (Regulation P) § 202.190 Public Company Accounting Oversight Board budget approval process. (a) Purpose....

  9. 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

    ... From the Federal Register Online via the Government Publishing Office ] Vol. 78 Friday, No. 221 November 15, 2013 Part II Securities and Exchange Commission Public Company Accounting Oversight Board; Notice of Filing of Proposed Rules on Attestation Standard No. 1, Examination Engagements Regarding Compliance Reports of Brokers and...

  10. 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...

  11. 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

    ... risks; Information about the nature and extent of specialized skill or knowledge needed in the audit... alone, while others expressed a view that both the accountant and management should share the... Board of the American Institute of Certified Public Accountants (``ASB'') and observed that the...

  12. 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

    ... applicable: a. The nature and extent of specialized skill or knowledge needed to perform the planned audit... Standard No. 9 for the requirement for the auditor to determine whether specialized skill or knowledge is... Consultation With Other Accountants 16. When the auditor is aware that management consulted with...

  13. 17 CFR 256.234 - Accounts payable to associate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 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...

  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. 17 CFR 256.146 - Accounts receivable from associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 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 SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 3. Current and Accrued Assets § 256.146...

  16. 17 CFR 256.146 - Accounts receivable from associate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 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 SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 3. Current and Accrued Assets § 256.146...

  17. 18 CFR 367.1010 - Account 101, Service company property.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... company property. 367.1010 Section 367.1010 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...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... company property. 367.1010 Section 367.1010 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...

  19. 18 CFR 367.1010 - Account 101, Service company property.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... company property. 367.1010 Section 367.1010 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...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... company property. 367.1010 Section 367.1010 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...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... company property. 367.1010 Section 367.1010 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...

  2. 18 CFR 367.1460 - Account 146, Accounts receivable from associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... statements of any contingent liability arising from the transactions. ... SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... transferred without releasing the service company from liability as the related endorser, must be credited...

  3. 18 CFR 367.2340 - Account 234, Accounts payable to associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Account 234, Accounts payable to associate companies. This account must include all amounts payable to... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 234, Accounts payable to associate companies. 367.2340 Section 367.2340 Conservation of Power and Water...

  4. 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)

  5. 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...

  6. 18 CFR 367.1460 - Account 146, Accounts receivable from associate companies.

    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 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...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 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 a....1230). (b) On the balance sheet, accounts receivable from an associate company may be set off...

  8. 18 CFR 367.1460 - Account 146, Accounts receivable from associate companies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 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 a....1230). (b) On the balance sheet, accounts receivable from an associate company may be set off...

  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. United States General Accounting Office Publications List.

    DTIC Science & Technology

    1981-06-30

    Looseleaf, 123 pp. Managers, Your Accounting System Can Do a Lot for You. Guidelines and illustrative case studies for managers in using accounting systems...AD-AlOe 538 GENERAL ACCOUNTING OUICE WASHINGTON DC F/G 5/2 JIUN 81UNITED STATES GENERAL ACCOUNTING OFFICE PUSLICATIONS LIST.(U) UNCLASSIFIED N...Publications ............................................... 79 General ................................................... 79 Accounting and Auditing

  11. 18 CFR 367.2230 - Account 223, Advances from associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... associate companies. (a) This account must include the face value of notes payable to associate companies... includible in account 233, Notes payable to associate companies (§ 367.2330), or account 234, Accounts payable to associate companies (§ 367.2340). (b) The records supporting the entries to this account...

  12. Public Relations in Accounting: A Benchmark Study.

    ERIC Educational Resources Information Center

    Pincus, J. David; Pincus, Karen V.

    1987-01-01

    Reports on a national study of one segment of the professional services market: the accounting profession. Benchmark data on CPA firms' attitudes toward and uses of public relations are presented and practical and theoretical/research issues are discussed. (JC)

  13. 18 CFR 367.1450 - Account 145, Notes receivable from associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... contingent liability arising from such transactions. ... SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... transferred without releasing the service company from liability as endorser thereon, must be credited to...

  14. 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...

  15. 17 CFR 250.12 - Exemption of certain public utility companies from the definition of subsidiary companies of...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 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...

  16. 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…

  17. 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…

  18. A Publication Profile of Accounting Faculty

    ERIC Educational Resources Information Center

    Kerr, Stephen; Simkin, Mark G.; Mason, Richard

    2008-01-01

    The authors surveyed the faculty teaching in AACSB-accredited accounting programs and examined how their publication rates varied by years-after-completing-dissertation, professorial rank, major research area, type of degree-granting institution, and gender. Using standard statistical methods, the authors found that only…

  19. 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…

  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

    ... independent public accountants and accounting firms performing audit services. 513.8 Section 513.8 Banks and... Removal, suspension, or debarment of independent public accountants and accounting firms performing audit... of independent public accountants and their accounting firms from performing independent audit...

  1. 12 CFR 513.8 - Removal, suspension, or debarment of independent public accountants and accounting firms...

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... independent public accountants and accounting firms performing audit services. 513.8 Section 513.8 Banks and... Removal, suspension, or debarment of independent public accountants and accounting firms performing audit... of independent public accountants and their accounting firms from performing independent audit...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., Investment in associate companies. (a) This account must include the book cost of investments in securities issued or assumed by associate companies and investment advances to the companies, including related... manner so as to show the investment in securities of, and advances to, each associate company...

  3. 77 FR 15093 - Public Service Company of Colorado;

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-03-14

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF ENERGY Federal Energy Regulatory Commission Public Service Company of Colorado; Notice of Application Tendered for... Public Service Company of Colorado. e. Name of Project: Cabin Creek Pumped Storage Project. f....

  4. 18 CFR 367.1450 - Account 145, Notes receivable from associate companies.

    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 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...

  5. 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...

  6. 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...

  7. 18 CFR 367.1450 - Account 145, Notes receivable from associate companies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 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 a....1230). (b) On the balance sheet, accounts receivable from an associate company may be set off...

  8. 18 CFR 367.1450 - Account 145, Notes receivable from associate companies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 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 a....1230). (b) On the balance sheet, accounts receivable from an associate company may be set off...

  9. 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.

  10. 47 CFR 36.372 - Marketing-Account 6610 (Class B telephone companies); Accounts 6611 and 6613 (Class A telephone...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Marketing-Account 6610 (Class B telephone... FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES JURISDICTIONAL SEPARATIONS... Expenses § 36.372 Marketing—Account 6610 (Class B telephone companies); Accounts 6611 and 6613 (Class...

  11. 12 CFR 563c.3 - Qualification of public accountant.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Qualification of public accountant. 563c.3... 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...

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

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 5 2011-01-01 2011-01-01 false Qualification of public accountant. 563c.3... 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...

  13. 18 CFR 367.1230 - Account 123, Investment in associate companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., Investment in associate companies. (a) This account must include the book cost of investments in securities... temporary cash investments are includible in account 136, Temporary cash investments (§ 367.1360)....

  14. 18 CFR 367.2 - Companies for which this system of accounts is prescribed.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... this system of accounts is prescribed. 367.2 Section 367.2 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 General Instructions § 367.2 Companies for which this system of...

  15. 18 CFR 367.2 - Companies for which this system of accounts is prescribed.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... this system of accounts is prescribed. 367.2 Section 367.2 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 General Instructions § 367.2 Companies for which this system of...

  16. 18 CFR 367.3991 - Account 399.1, Asset retirement costs for service company property.

    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 399.1, Asset retirement costs for service company property. 367.3991 Section 367.3991 Conservation of Power and Water..., Asset retirement costs for service company property. This account must include asset retirement costs...

  17. 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..., Asset retirement costs for service company property. This account must include asset retirement costs...

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

    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 399.1, Asset retirement costs for service company property. 367.3991 Section 367.3991 Conservation of Power and Water..., Asset retirement costs for service company property. This account must include asset retirement costs...

  19. 18 CFR 367.2330 - Account 233, Notes payable to associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Account 233, Notes payable to associate companies. (a) This account must include amounts owing to... accounts payable on demand or not more than one year from date of issue or creation. (b) Exclude from this... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 233,...

  20. 12 CFR 621.4 - Audit by qualified public accountant.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 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...

  1. 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...

  2. 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...

  3. 12 CFR 363.3 - Independent public accountant.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 4 2010-01-01 2010-01-01 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...

  4. 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…

  5. 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…

  6. 18 CFR 367.1080 - Account 108, Accumulated provision for depreciation of service company property.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... depreciable service company property, this account must be charged with the book cost of the property retired... for depreciation, (2) The book cost of property retired, (3) Cost of removal, (4) Salvage, and (5) Other items, including recoveries from insurance. (e) The service company is restricted in its use...

  7. 18 CFR 367.1080 - Account 108, Accumulated provision for depreciation of service company property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... depreciable service company property, this account must be charged with the book cost of the property retired... for depreciation, (2) The book cost of property retired, (3) Cost of removal, (4) Salvage, and (5) Other items, including recoveries from insurance. (e) The service company is restricted in its use...

  8. 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...

  9. 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

    ... 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...

  10. 18 CFR 367.1110 - Account 111, Accumulated provision for amortization of service company property.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... amortization applicable to service company property and property leased to others. (c) When any property to... purposes, this account must be regarded and treated as a single composite provision for amortization....

  11. 18 CFR 367.1110 - Account 111, Accumulated provision for amortization of service company property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... amortization applicable to service company property and property leased to others. (c) When any property to... purposes, this account must be regarded and treated as a single composite provision for amortization....

  12. Improving Accountability in Public Education. Policy Brief

    ERIC Educational Resources Information Center

    Stecher, Brian; Li, Jennifer

    2009-01-01

    This is one in a series of policy briefs on key education issues prepared by the RAND Corporation for the Obama administration. The accountability systems put in place by No Child Left Behind have not produced enough improvement to meet the goal of all students meeting proficiency standards by 2014. While the current accountability system has…

  13. Public accountants' field dependence: Canadian evidence.

    PubMed

    Hicks, Elizabeth; Bagg, Robert; Doyle, Wendy; Young, Jeffrey D

    2007-12-01

    The cognitive styles of 113 practicing, professional accountants from Nova Scotia, Canada were examined using the Group Embedded Figures Test. They completed a demographic survey for descriptive information as well as their rank in the firm and preferred area of professional practice. Analysis suggested professional accountants tend to be more analytical than intuitive in cognitive style and, consistent with recent findings in other fields, men and women in accounting do not appear to be different in cognitive style. No statistically significant differences were found on the embedded figures scores across ranks of trainee, manager, and partner or across select, preferred areas of professional practice.

  14. 18 CFR 366.22 - Accounts and records of service companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... service companies. 366.22 Section 366.22 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... utility customers with respect to jurisdictional rates. (2) Transition period. Until December 31,...

  15. 47 CFR 36.331 - Information origination/termination expenses-Account 6310 (Class B telephone companies); Accounts...

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... Origination/Termination Equipment Expenses; Customer Premises Equipment Expenses (2) For some companies, these classifications are available from accounting records; for others, they are obtained by means of analyses of plant... Equipment Expenses include all expenses not associated with Customer Premises Equipment expenses....

  16. 47 CFR 36.331 - Information origination/termination expenses-Account 6310 (Class B telephone companies); Accounts...

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... Origination/Termination Equipment Expenses; Customer Premises Equipment Expenses (2) For some companies, these classifications are available from accounting records; for others, they are obtained by means of analyses of plant... Equipment Expenses include all expenses not associated with Customer Premises Equipment expenses....

  17. 47 CFR 36.331 - Information origination/termination expenses-Account 6310 (Class B telephone companies); Accounts...

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Origination/Termination Equipment Expenses; Customer Premises Equipment Expenses (2) For some companies, these classifications are available from accounting records; for others, they are obtained by means of analyses of plant... Equipment Expenses include all expenses not associated with Customer Premises Equipment expenses....

  18. 47 CFR 36.331 - Information origination/termination expenses-Account 6310 (Class B telephone companies); Accounts...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Origination/Termination Equipment Expenses; Customer Premises Equipment Expenses (2) For some companies, these classifications are available from accounting records; for others, they are obtained by means of analyses of plant... Equipment Expenses include all expenses not associated with Customer Premises Equipment expenses....

  19. 47 CFR 36.331 - Information origination/termination expenses-Account 6310 (Class B telephone companies); Accounts...

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... Origination/Termination Equipment Expenses; Customer Premises Equipment Expenses (2) For some companies, these classifications are available from accounting records; for others, they are obtained by means of analyses of plant... Equipment Expenses include all expenses not associated with Customer Premises Equipment expenses....

  20. 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…

  1. 18 CFR 367.2330 - Account 233, Notes payable to associate 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 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...

  2. 5 CFR 950.203 - Public accountability standards.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  3. 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.

  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

    ... statement of separate accounts organized as management investment companies. 274.11b Section 274.11b... accounts organized as management investment companies. Form N-3 shall be used as the registration statement... offer variable annuity contracts to register as management investment companies. This form shall also...

  5. 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

    ... statement of separate accounts organized as management investment companies. 274.11b Section 274.11b... accounts organized as management investment companies. Form N-3 shall be used as the registration statement... offer variable annuity contracts to register as management investment companies. This form shall also...

  6. 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.

  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. 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.

  9. 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

    ... of Humana Insurance Company, a Division of CareNetwork, Inc., Front End Operations and Account Installation- Product Testing Groups, Green Bay, Wisconsin, to apply for Trade Adjustment Assistance (TAA). On... De Pere, and not Green Bay, Wisconsin. Accordingly, the subject workers are workers at...

  10. 18 CFR 367.1110 - Account 111, Accumulated provision for amortization of service company property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts § 367.1110..., Loss on disposition of property (§ 367.4212), as appropriate. (d) For general ledger and balance sheet... Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS...

  11. 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…

  12. 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...

  13. 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…

  14. 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…

  15. 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.

  16. 17 CFR 270.11a-3 - Offers of exchange by open-end investment companies other than separate accounts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 17 Commodity and Securities Exchanges 3 2013-04-01 2013-04-01 false Offers of exchange by open-end... 1940 § 270.11a-3 Offers of exchange by open-end investment companies other than separate accounts. (a... of investment companies means any two or more registered open-end investment companies that...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 17 Commodity and Securities Exchanges 4 2014-04-01 2014-04-01 false Offers of exchange by open-end... 1940 § 270.11a-3 Offers of exchange by open-end investment companies other than separate accounts. (a... of investment companies means any two or more registered open-end investment companies that...

  18. 17 CFR 210.3A-05 - Special requirements as to public utility holding companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... ACT OF 1933, SECURITIES EXCHANGE ACT OF 1934, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935, INVESTMENT COMPANY ACT OF 1940, INVESTMENT ADVISERS ACT OF 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975... public utility holding companies. 210.3A-05 Section 210.3A-05 Commodity and Securities...

  19. 17 CFR 210.3A-05 - Special requirements as to public utility holding companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... ACT OF 1933, SECURITIES EXCHANGE ACT OF 1934, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935, INVESTMENT COMPANY ACT OF 1940, INVESTMENT ADVISERS ACT OF 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975... public utility holding companies. 210.3A-05 Section 210.3A-05 Commodity and Securities...

  20. 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.…

  1. 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...

  2. 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…

  3. Negotiating the new health system: purchasing publicly accountable managed care.

    PubMed

    Rosenbaum, S

    1998-04-01

    The transformation to managed care is one of the most important and complex changes ever to take place in the American health system. One key aspect of this transformation is its implications for public health policy and practice. Both public and private buyers purchase managed care; increasingly, public programs that used to act as their own insurers (i.e., Medicare, Medicaid and CHAMPUS) are purchasing large quantities of managed care insurance from private companies. The transformation to managed care is altering the manner in which public health policy makers conceive of and carry out public health activities (particularly activities that involve the provision of personal health services). The degree to which managed care changes public health and in turn is altered by public health will depend in great measure on the extent to which public and private policy makers understand the implications of their choices for various aspects of public health and take steps to address them. Because both publicly and privately managed care arrangements are relatively deregulated, much of the dialogue between public health and managed care purchasers can be expected to take place within the context of the large service agreements that are negotiated between buyers and sellers of managed care products. This is particularly true for Medicaid because of the importance of Medicaid coverage, payment and access policies to public health policy makers, and because of the public nature of the Medicaid contracting process. A nationwide study of Medicaid managed care contracts offers the first detailed analysis of the content and structure of managed care service agreements and the public health issues they raise. Four major findings emerge from a review of the contracts. First, most of the agreements fail to address key issues regarding which Medicaid-covered services and benefits are the contractor's responsibility and which remain the residual responsibility of the state agency

  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. 76 FR 13177 - Public Utilities Commission of Nevada and Sierra Pacific Power Company v. Tuscarora Gas...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-10

    ... Energy Regulatory Commission Public Utilities Commission of Nevada and Sierra Pacific Power Company v. Tuscarora Gas Transmission Company; Notice of Complaint Take notice that on February 28, 2011, pursuant to... and Sierra Pacific Power Company (Complainants) filed a formal complaint against Tuscarora...

  6. 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…

  7. 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

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Offers of exchange by open-end investment companies other than separate accounts. 270.11a-3 Section 270.11a-3 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) RULES AND REGULATIONS, INVESTMENT COMPANY ACT...

  8. 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..., 18 CFR 385.206 (2009), and section 206 of the Federal Power Act (FPA), 16 U.S.C. 824e (2006), Cargill Power Markets, LLC (Complainant) filed a formal complaint against Public Service Company of New...

  9. 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...

  10. 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...

  11. 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,…

  12. Meeting the Needs of Nonpublic and Public Accountants in a 4-Year Program.

    ERIC Educational Resources Information Center

    Palmer, Kristine N.; And Others

    1997-01-01

    Nonpublic (n=820) and public (n=200) accountants rated 112 knowledge and skill areas required of entry workers. Some differences in the importance of these requirements for nonpublic and public accountants have implications for accounting curriculum design. (SK)

  13. 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).

  14. Haag Oil Company, LLC - Clean Water Act Public Notice

    EPA Pesticide Factsheets

    The EPA is providing notice of proposed Administrative Penalty Assessment against Haag Oil Company, LLC, for alleged violations at the facility located at or near 326 Southeast 15th Street, Topeka, KS 66607.

  15. Waters Edge Land Company, LLC - Clean Water Act Public Notice

    EPA Pesticide Factsheets

    The EPA is providing notice of an Administrative Penalty Assessment in the form of an Expedited Storm Water Settlement Agreement against Waters Edge Land Company, LLC, a business located at 10800 Farley St. Overland Park, KS, for alleged violations located

  16. 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...

  17. 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

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

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-28

    ... ADMINISTRATION 13 CFR Part 107 Small Business Investment Companies--Early Stage SBICs; Public Webinars AGENCY: U.S. Small Business Administration. ACTION: Notice of public Webinars. SUMMARY: The U.S. Small Business Administration (SBA) announces that it is holding a series of public Webinars regarding...

  20. 77 FR 9225 - Pioneer Transmission, LLC v. Northern Indiana Public Service Company Midwest Independent...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-02-16

    ... accordance with FERC's order approving transmission rate incentives for Pioneer. Pioneer certifies that... Energy Regulatory Commission Pioneer Transmission, LLC v. Northern Indiana Public Service Company Midwest Independent Transmission System Operator, Inc.; Notice of Complaint Take notice that on February 8,...

  1. Under EPA Settlement, Chicopee, Mass. Cold Storage Warehouse Company Improves Public Protections

    EPA Pesticide Factsheets

    A Chicopee, Mass., company that operates a cold storage warehouse is spending more than half a million dollars, primarily on public safety enhancements, to resolve claims it violated the federal Clean Air Act's chemical release prevention requirements...

  2. 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...

  3. 17 CFR 256.311 - Other service company property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 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...

  4. Union Pacific Railroad Company - Clean Water Act Public Notice

    EPA Pesticide Factsheets

    The EPA is providing notice of a proposed Administrative Penalty Assessment against Union Pacific Railroad Company (“Respondent” or “Union Pacific”) for alleged violations of Section 311(b)(3) of the CWA, 33 U.S.C. § 1321(b)(3), and regulations promulgated

  5. 17 CFR 256.101 - 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 Service company property. 256...) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 Balance Sheet Accounts: Assets and Other Debit Accounts § 256.101...

  6. 17 CFR 256.101 - Service company property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Service company property. 256...) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 Balance Sheet Accounts: Assets and Other Debit Accounts § 256.101...

  7. 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

    ... based on the separation of Account 2001—Telecommunications Plant in Service. Network Operations Expenses ... Section 36.352 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER...

  8. 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…

  9. 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)

  10. 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...

  11. Southwestern Public Service Company Solar Repowering Program. Volume II. Appendixes. Final technical report

    SciTech Connect

    Not Available

    1980-07-01

    A design study for repowering the Southwestern Public Service Company's Plant X with a 60 MWe liquid sodium tower focus power plant is presented. This volume contains the appendices: (A) system requirements specification for the Southwestern Public Service Company solar repowering; (B) sodium pressure drop calculations; (C) calculation of auxiliary power requirements; (D) utility system production costing-monthly production simulation program; (E) absorber panel tube joint analysis; (F) repowering panel tube joint analysis; (G) electromagnetic/centrifugal pump tradeoff study; (H) report of X-3 reheater test; (I) example screening curve computation and solar repowering plant busbar cost; (J) loss-of-load probability methodology and solar thermal-electric plant capacity credit; (K) helical coil steam generator evaluation; and (L) Southwestern Public Service Company solar repowering community endorsements. (WHK)

  12. 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.

  13. 47 CFR 36.341 - Cable and wire facilities expenses-Account 6410 (Class B telephone companies); Accounts 6411...

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Cable and wire facilities expenses-Account 6410... Operating Expenses and Taxes Cable and Wire Facilities Expenses § 36.341 Cable and wire facilities expenses... network cable, aerial wire, and conduit systems. (b) The general method of separating cable and...

  14. 47 CFR 36.341 - Cable and wire facilities expenses-Account 6410 (Class B telephone companies); Accounts 6411...

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Cable and wire facilities expenses-Account 6410... Operating Expenses and Taxes Cable and Wire Facilities Expenses § 36.341 Cable and wire facilities expenses... network cable, aerial wire, and conduit systems. (b) The general method of separating cable and...

  15. 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

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Cable and wire facilities expenses-Account 6410... Operating Expenses and Taxes Cable and Wire Facilities Expenses § 36.341 Cable and wire facilities expenses... network cable, aerial wire, and conduit systems. (b) The general method of separating cable and...

  16. 47 CFR 36.341 - Cable and wire facilities expenses-Account 6410 (Class B telephone companies); Accounts 6411...

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Cable and wire facilities expenses-Account 6410... Operating Expenses and Taxes Cable and Wire Facilities Expenses § 36.341 Cable and wire facilities expenses... network cable, aerial wire, and conduit systems. (b) The general method of separating cable and...

  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. Toward a Voluntary System of Accountability Program (VSA) for Public Universities and Colleges

    ERIC Educational Resources Information Center

    McPherson, Peter; Shulenburger, David

    2006-01-01

    Every public university is engaged now in serious and ongoing accountability appraisal with significant time and resources dedicated to the task. The academy's commitment to accountability is real. Focusing on accountability for undergraduate education, one of several important functions of public universities satisfies a need, but it should not…

  19. Accountability: An Action Model for the Public Schools.

    ERIC Educational Resources Information Center

    DeMont, Bill[ie; DeMont, Roger

    The model proposed in this book specifies that there are four types of interrelated practices that determine the extent to which accountability is realized. These are (1) the identification of primary accountability agents and their respective program responsibilities, (2) the execution of internal program reviews by those program officers, (3)…

  20. 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,…

  1. 17 CFR 256.457 - Services rendered to associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... companies. 256.457 Section 256.457 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 Services rendered to...

  2. 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...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 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. 17 CFR 256.457 - Services rendered to associate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... companies. 256.457 Section 256.457 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 Services rendered to...

  5. Why PUHCA reform is likely in the 102nd Congress. [Public Utilities Holding Company Act (PUHCA)

    SciTech Connect

    Welford, W.H. ); Elston, P.J. )

    1991-03-15

    This article examines the reasons that it is likely that the 102nd Congress will pass legislation that will reform the Public Utilities Holding Company Act of 1935. The impetus provided by the Persian Gulf War, public opinion, the National Energy Plan and the National Independent Energy Producers (NIEP) is examined. Several proposals of the NIEP to guard against market abuses in the reforms are presented.

  6. 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....

  7. 17 CFR 256.123 - Investment in associate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... companies. 256.123 Section 256.123 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 2. Investments § 256.123 Investment in associate companies....

  8. 17 CFR 256.123 - Investment in associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... companies. 256.123 Section 256.123 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 2. Investments § 256.123 Investment in associate companies....

  9. 17 CFR 256.223 - Advances from associate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 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....

  10. 78 FR 2986 - Northern Indiana Public Service Company; Notice of Application for Temporary Variance of License...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-01-15

    ...). e. Name of Project: Norway-Oakdale Hydroelectric Project. f. Location: The Norway-Oakdale Project is... project consists of the upper Norway development and the lower Oakdale development each of which has a dam... Indiana Public Service Company, licensee for the Norway-Oakdale Hydroelectric Project, requests...

  11. 77 FR 48512 - Northern Indiana Public Service Company; Notice of Application for Amendment of License and...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-08-14

    ..., 2012. d. Applicant: Northern Indiana Public Service Company (licensee). e. Name of Project: Norway-Oakdale Hydroelectric Project. f. Location: The Norway-Oakdale Project is located on the Tippecanoe River... Norway development and the lower Oakdale development each of which has a dam and powerhouse. g....

  12. 76 FR 37853 - Arizona Public Service Company; Notice of Consideration of Issuance of Amendment to Facility...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-28

    ... COMMISSION Arizona Public Service Company; Notice of Consideration of Issuance of Amendment to Facility Operating License, Proposed No Significant Hazards Consideration Determination, and Opportunity for a... consideration. Under the Commission's regulations in Title 10 of the Code of Federal Regulations (10...

  13. 78 FR 62012 - Public Service Company of Colorado; Notice of Availability of Environmental Assessment

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-10-11

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF ENERGY Federal Energy Regulatory Commission Public Service Company of Colorado; Notice of Availability of Environmental Assessment In accordance with the National Environmental Policy Act of 1969 and the Federal Energy...

  14. 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

    .... 2106-059] Pacific Gas and Electric Company, California; Notice Correcting Times for Public Draft..., however, incorrectly listed the time for the morning meeting as 9 a.m.-11 p.m.. This notice corrects that error to indicate the meeting is from 9 a.m.- 11 a.m. The time and location of the meetings are...

  15. 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... Complainant certifies that copies of the complaint were served on the contacts for the Respondent. Any...

  16. 75 FR 52045 - Arizona Public Service Company, Palo Verde Nuclear Generating Station, Unit 3; Environmental...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-24

    ... COMMISSION Arizona Public Service Company, Palo Verde Nuclear Generating Station, Unit 3; Environmental... Palo Verde Nuclear Generating Station (PVNGS), Unit 3, located in Maricopa County, Arizona. Therefore... Statement for the Palo Verde Nuclear Generating Station, NUREG-0841, dated February 1982. Agencies...

  17. [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.

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 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...

  19. 17 CFR 250.93 - Accounts and records of mutual and subsidiary service companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... OF 1935 Service, Sales and Construction Contracts § 250.93 Accounts and records of mutual and...) (49 Stat. 825; 15 U.S.C. 79m) shall keep such accounts, cost-accounting procedures, correspondence, memoranda, papers, books, and other records in such manner and preserve them for such periods, as...

  20. A Documentation and Evaluation of Monsanto Company’s Public Relations Effort during the Cycle-Safe Experience.

    DTIC Science & Technology

    1978-12-01

    The purpose of this study is to document and evaluate the public relations effort in support of Monsanto Company , St. Louis, in its 18-month battle...to save the Cycle-Safe Division of its Commercial Products Company . On February 11, 1977, the Food and Drug Administration rescinded its earlier...approval of Monsanto Company’s use of the chemical acrylonitrile in the company’s Cycle-Safe bottle. The plastic bottle had undergone extensive testing

  1. 18 CFR 367.9301 - Account 930.1, General advertising expenses for associated companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... following labor items: (1) Supervision. (2) Preparing advertising material for newspapers, periodicals... expenses items: (1) Advertising in newspapers, periodicals, billboards, radio, and other similar forms of... advertising expenses for associated companies. 367.9301 Section 367.9301 Conservation of Power and...

  2. 18 CFR 367.9301 - Account 930.1, General advertising expenses for associated companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... following labor items: (1) Supervision. (2) Preparing advertising material for newspapers, periodicals... expenses items: (1) Advertising in newspapers, periodicals, billboards, radio, and other similar forms of... advertising expenses for associated companies. 367.9301 Section 367.9301 Conservation of Power and...

  3. 18 CFR 367.9301 - Account 930.1, General advertising expenses for associated companies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... following labor items: (1) Supervision. (2) Preparing advertising material for newspapers, periodicals... expenses items: (1) Advertising in newspapers, periodicals, billboards, radio, and other similar forms of... advertising expenses for associated companies. 367.9301 Section 367.9301 Conservation of Power and...

  4. 18 CFR 367.9301 - Account 930.1, General advertising expenses for associated companies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... following labor items: (1) Supervision. (2) Preparing advertising material for newspapers, periodicals... expenses items: (1) Advertising in newspapers, periodicals, billboards, radio, and other similar forms of... advertising expenses for associated companies. 367.9301 Section 367.9301 Conservation of Power and...

  5. 18 CFR 367.9301 - Account 930.1, General advertising expenses for associated companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... following labor items: (1) Supervision. (2) Preparing advertising material for newspapers, periodicals... expenses items: (1) Advertising in newspapers, periodicals, billboards, radio, and other similar forms of... advertising expenses for associated companies. 367.9301 Section 367.9301 Conservation of Power and...

  6. 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,…

  7. 77 FR 59607 - El Paso Natural Gas Company; Notice of Public Scoping Meetings for the Planned SASABE Lateral...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-09-28

    ... Energy Regulatory Commission El Paso Natural Gas Company; Notice of Public Scoping Meetings for the... or Commission) Office of Energy Project's staff will hold public scoping meetings for El Paso Natural Gas Company's (El Paso) Sasabe Lateral Project (Project). The Project is a planned 60-...

  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. Accountability for Public Expenditure under "Building Schools for the Future"

    ERIC Educational Resources Information Center

    Shaoul, Jean; Stafford, Anne; Stapleton, Pamela

    2010-01-01

    This paper examines the disclosure and reporting of expenditure under the UK government's "Building Schools for the Future" programme. The study finds that there is little detailed and useful financial reporting, and the public's right to know under Freedom of Information Act 2000 is very limited. The lack of such information makes it…

  11. [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.

  12. 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…

  13. 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…

  14. 12 CFR 741.204 - Maximum public unit and nonmember accounts, and low-income designation.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... low-income designation. 741.204 Section 741.204 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION... Unions § 741.204 Maximum public unit and nonmember accounts, and low-income designation. Any credit union...) Obtain a low-income designation in order to accept nonmember accounts, other than from public units...

  15. Account Credibility and Public Image: Excuses, Justifications, Denials, and Sexual Harassment.

    ERIC Educational Resources Information Center

    Dunn, Deborah; Cody, Michael J.

    2000-01-01

    Examines and challenges theories of account giving and public image following an accusation of sexual harassment in the workplace, using college students and working adults as subjects. Challenges the existing theories of account giving and public image, and lays to rest the notion that full apologies and excuses are mitigating in serious account…

  16. 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.

  17. 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…

  18. 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…

  19. 18 CFR 367.4572 - Account 457.2, Indirect costs charged to associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY... allocated. Only journal or memorandum entries should be prepared monthly, by departments, for all such...

  20. 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.

  1. Accountability Manual, 1996: The 1996 Accountability Rating System for Texas Public Schools and School Districts and Blueprint for the 1997-2000 Accountability Systems. Part 1.

    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…

  2. 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.

  3. 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.

  4. Pharmaceutical companies and global lack of access to medicines: strengthening accountability under the right to health.

    PubMed

    Grover, Anand; Citro, Brian; Mankad, Mihir; Lander, Fiona

    2012-01-01

    Many medicines currently available on the market are simply too expensive for millions around the world to afford. Many medicines available in the developing world are only available to a small percentage of the population due to economic inequities. The profit-seeking behavior of pharmaceutical companies exacerbates this problem. In most cases, the price reductions required to make drugs affordable to a broader class of people in the developing world are not offset by the resultant increase in sales volume. Simply stated, in most of the developing world, it is more profitable to sell drugs to the very wealthy at high prices than it is to sell cheaper drugs to a greater number of people. As a result, medicines remain unaffordable for the vast majority of people in many parts of the world. While this might be an acceptable outcome for certain commodities, such as luxury goods, it is completely unacceptable for life-saving medicines. Therefore, in order to effectively address the global lack of access to medicines, the role pharmaceutical companies play in the international intellectual property regime must be critically examined.

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 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,…

  11. 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.

  12. 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.…

  13. 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

    ... are engaged in activities related to the supply of health insurance services: Accounts payable and collections services. The petition was filed on behalf of ``finance'' workers at HealthLink, St. Louis, Missouri (HealthLink). The petition states that the service supplied by HealthLink is a ``network...

  14. 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…

  15. 75 FR 54802 - Account Ownership and Control Report; Notice of Public Meeting

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-09

    ... accounts active on U.S. futures exchanges and other reporting entities.\\1\\ Written comments on the proposed... first-come, first-served basis. Members of the public may also listen by telephone. Call-in...

  16. 75 FR 55317 - FirstLight Hydro Generating Company; City of Norwich Department of Public Utilities; Notice of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-10

    ... Energy Regulatory Commission FirstLight Hydro Generating Company; City of Norwich Department of Public... Schedule for Licensing and Deadline for Submission of Final Amendments September 2, 2010. Take notice that...--FirstLight Hydro Generating Company (FirstLight); and Competitor--City of Norwich Department of...

  17. 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...

  18. 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...

  19. 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…

  20. The Influence of Socioeconomic Factors on Kentucky's Public School Accountability System: Does Poverty Impact School Effectiveness?

    ERIC Educational Resources Information Center

    Lyons, Robert

    2004-01-01

    Under the Commonwealth Accountability Testing System (CATS), Kentucky's public schools have been assigned individualized "baseline" and "improvement goal" indices based upon past school performance in relation to the 2014 statewide index goal of 100. Each school's CATS Accountability Index, a measure of school performance based…

  1. Lying to insurance companies: the desire to deceive among physicians and the public.

    PubMed

    Werner, Rachel M; Alexander, G Caleb; Fagerlin, Angela; Ubel, Peter A

    2004-01-01

    This study examines the public's and physicians' willingness to support deception of insurance companies in order to obtain necessary healthcare services and how this support varies based on perceptions of physicians' time pressures. Based on surveys of 700 prospective jurors and 1617 physicians, the public was more than twice as likely as physicians to sanction deception (26%versus 11%) and half as likely to believe that physicians have adequate time to appeal coverage decisions (22%versus 59%). The odds of public support for deception compared to that of physicians rose from 2.48 to 4.64 after controlling for differences in time perception. These findings highlight the ethical challenge facing physicians and patients in balancing patient advocacy with honesty in the setting of limited societal resources.

  2. 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…

  3. 17 CFR 256.233 - Notes payable to associate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 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...

  4. 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...

  5. Solar repowering for electric generation. Northeastern Station Unit 1, Public Service Company of Oklahoma. Final report

    SciTech Connect

    Not Available

    1980-07-15

    The conceptual design and evaluation of solar repowering and electric generating unit of Public Service Company of Oklahoma (PSO) are described in detail. The solar addition would permit, at the design point, a 20% reduction of the fossil fuel consumed by PSO's 150 MWe Northeastern Station Unit 1. The proposed system comprises a tower focus power plant with a water/steam central receiver. This volume presents the trade studies, conceptual design, system performance, economic analysis, and development plan as well as a description of a test program to determine the magnitude of impact that environmental factors have on plant design and performance. (WHK)

  6. A study of dispersed photovoltaic generation on the PSO (Public Service Company of Oklahoma) system

    SciTech Connect

    Jewell, W.T. ); Ramakumar, R. ); Hill, S.R. )

    1988-09-01

    The power generated by utility-interactive solar photovoltaic (PV) generators dispersed throughout a utility service area changes with insolation on a minute-by-minute, diurnal, and seasonal basis. The utility must follow these changes with its own generation, just as it now follows normal customer load fluctuations. This paper presents the results of a study of the Public Service Company of Oklahoma (PSO) system with simulated dispersed PV generation. It was found that, with high penetrations of PV, as insolation changes, significant variations in power flows occurred on transmission and subtransmission lines that may require changes in system protection and voltage control practices.

  7. 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.

  8. 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

  9. 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

    ... 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...

  10. 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...

  11. 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...

  12. 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)

  13. 18 CFR 367.1430 - Account 143, Other accounts receivable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1430 Account 143, Other... accounts receivable. 367.1430 Section 367.1430 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF...

  14. Coal quality field test at Northeastern Unit 4 of Public Service Company of Oklahoma. Final report

    SciTech Connect

    Giovanni, D.V.; Carr, R.C.; Landham, E.C.; Frompovicz, Z.J.; Vitta, P.K.; Thompson, R.E.

    1995-10-01

    Two products of coal quality research at the Electric Power Research Institute (EPRI) are available for field evaluation: Coal Quality Impact Model (CQIM{trademark}), and Fireside Testing Guidelines (FTG). The CQIM is a computer program that may be tailored to simulate the performance characteristics of a coal-fired power plant. The FTG is a technical report that guides utilities in conducting field tests to gather performance data and quantify the technical and economic impacts of different coals. Moreover, the results from field tests may be utilized to validate and assess the applicability of the CQIM. Field tests were conducted at Public Service Company of Oklahoma`s Northeastern Unit 4 to evaluate the coal quality impacts of coal switching on boiler performance and emissions. Northeastern Unit 4 was designed to generate 445 M (net), but is frequently operated at loads up 480 NM. The boiler was manufactured by Combustion Engineering (CE) and is rated at 3,200,000 lb/hr steam flow at 1,005F and 3,500 psig. Design reheat steam temperature is also 1,005F. The unit is equipped with a Lodge-Cottrell cold-side electrostatic precipitator for particulate matter control. Comprehensive tests were conducted on all major equipment components, including the pulverizers, fans, combustion equipment, boiler heat transfer surfaces, air preheater, and electrostatic precipitator. The tests were conducted with a baseline, 100% Wyoming coal, and two coal blends: a 90% Wyoming/10% Oklahoma coal, and a 70% Wyoming/30% Oklahoma coal. The CQIM was configured to predict the performance of the unit when burning each coal. The work was sponsored by EPRI and the US Department of Energy, and Public Service Company of Oklahoma (PSO) was the host utility company. This report summarizes results from the field test program, including potential heat rate improvements that were identified, and the differences in unit operations and performance for the two coals.

  15. 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.

  16. Not the next IRA: how health savings accounts shape public opinion.

    PubMed

    Barabas, Jason

    2009-04-01

    Scholars suspect that public policies affect public opinion, but the empirical evidence is mixed, and contemporary theories advance offsetting predictions. This study examines two allegedly similar private investment account programs that differ in politically relevant ways. Statistical analyses show that owners of Individual Retirement Accounts (IRAs) and Health Savings Accounts (HSAs) experience policy feedback effects, but in opposite directions. More specifically, matched comparisons of respondents in a national survey indicate that IRA participants are more likely to favor Social Security privatization than individuals without IRAs. In contrast, HSA participants are less likely to prefer consumer-driven health coverage in which individuals are empowered to make choices. Overall, the findings suggest that policies alter public opinion preferences but that the effects depend on programmatic design and performance.

  17. 18 CFR 367.3970 - Account 397, Communication equipment.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., 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 POWER ACT AND NATURAL... general use in connection with service company operations. (b) This account must include the...

  18. 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

  19. 17 CFR 202.11 - Public Company Accounting Oversight Board budget approval process.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., recruiting and relocation expenses, information technology, consulting and professional fees, travel... assess current and proposed capital projects and information technology projects; and (viii) A statement...; (vii) Descriptions of the operations, processes, staff skills, information and other...

  20. 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

    ... integrated audit of financial statements and internal control over financial reporting, the requirements in Auditing Standard No. 5, An Audit of Internal Control Over Financial Reporting That Is Integrated with An... statements are the same for both the audit of financial statements and the audit of internal control...

  1. 75 FR 82417 - Public Company Accounting Oversight Board; Order Approving Proposed Rules on Auditing Standards...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-30

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

  2. 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

    ... measurement or presentation of the supplemental information; d. Determine that the supplemental information... measurement or presentation have not changed from those used in the prior period or, if the methods of measurement or presentation have changed, the reasons for such changes and why those changes are...

  3. 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... Commission, auditing and related attestation, quality control, ethics, and independence standards to be used... its outreach function by establishing a new Office of Outreach and Small Business Liaison (``Office...

  4. Peer pressure and public reporting within healthcare setting: improving accountability and health care quality in hospitals.

    PubMed

    Specchia, Maria Lucia; Veneziano, Maria Assunta; Cadeddu, Chiara; Ferriero, Anna Maria; Capizzi, Silvio; Ricciardi, Walter

    2012-01-01

    In the last few years, the need of public reporting of health outcomes has acquired a great importance. The public release of performance results could be a tool for improving health care quality and many attempts have been made in order to introduce public reporting programs within the health care context at different levels. It would be necessary to promote the introduction of a standardized set of outcome and performance measures in order to improve quality of health care services and to make health care providers aware of the importance of transparency and accountability.

  5. 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…

  6. 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…

  7. 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…

  8. 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.

  9. Performance Incentives and Public College Accountability in the United States: A Quarter Century Policy Audit

    ERIC Educational Resources Information Center

    Bogue, E. Grady; Johnson, Betty Dandridge

    2010-01-01

    The allocation of funds to public colleges based on performance criteria rather than activity or enrolment criteria is often described as performance funding. In the United States, performance funding policies have become a frequently used instrument of higher education accountability. The history of such policies, however, is a complex one, with…

  10. Matching People and Organizations: Selection and Socialization in Public Accounting Firms.

    ERIC Educational Resources Information Center

    Chatman, Jennifer A.

    1991-01-01

    To investigate the establishment and maintenance of employee-organization fit, a recent study tracked the early careers of 171 entry-level auditors in 8 large U.S. public accounting firms and assessed the congruence of their values with organizational values. Recruits whose values match the firm's adjust more quickly and experience greater job…

  11. 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…

  12. 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…

  13. 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.

  14. 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

  15. 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.

  16. 18 CFR 367.1630 - Account 163, Stores expense undistributed.

    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 TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1630 Account 163,...

  17. 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.

  18. 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…

  19. Publicly funded medical savings accounts: expenditure and distributional impacts in Ontario, Canada.

    PubMed

    Hurley, Jeremiah; Guindon, G Emmanuel; Rynard, Vicki; Morgan, Steve

    2008-10-01

    This paper presents the findings from simulations of the introduction of publicly funded medical savings accounts (MSAs) in the province of Ontario, Canada. The analysis exploits a unique data set linking population-based health survey information with individual-level information on all physician services and hospital services utilization over a four-year period. The analysis provides greater detail along three dimensions than have previous analyses: (1) the distributional impacts of publicly funded MSAs across individuals of differing health statuses, incomes, ages, and current expenditures; (2) the impact of differing degrees of risk adjustment for MSA contributions; and (3) the impact of MSA funding over multiple years, incorporating year-to-year variation in spending at the individual level. In addition, it analyses more plausible designs for publicly funded MSAs than the existing studies. Government uses information available from year t - 1 to allocate its budget for year t in a manner that is ex ante fiscally neutral for the public sector: the government first withholds funds equal to expected catastrophic insurance payments under the MSA plan, and then allocates only the balance to individual MSA accounts. The government captures the savings associated with reduced health-care utilization under MSAs and we examine deductibles that vary by income rather than by current health-care expenditures. The impacts on public expenditures under these designs are more modest than in the previous studies and under plausible assumptions MSAs are predicted to decrease public expenditures. MSAs, however, are also predicted to have unavoidable negative distributional consequences with respect to both public expenditures and out-of-pocket spending.

  20. 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

    ... 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 Memory... marketing and sale of memory foam mattresses. According to the FTC's complaint, respondent represented...

  1. 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

    ... Federal Energy Regulatory Commission TransCanada Alaska Company, LLC; Notice of Public Scoping Meetings... would transport gas produced on the Alaska North Slope to the Alaska-Canada border to connect with a pipeline system in Canada for onward delivery to markets in North America. The APP is being...

  2. 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...

  3. 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....

  4. 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…

  5. 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...

  6. 75 FR 9623 - Arizona Public Service Company, et al.; Palo Verde Nuclear Generating Station, Units 1, 2, and 3...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-03

    ... From the Federal Register Online via the Government Publishing Office NUCLEAR REGULATORY COMMISSION Arizona Public Service Company, et al.; Palo Verde Nuclear Generating Station, Units 1, 2, and 3... Facility Operating License Nos. NPF-41, NPF-51, and NPF- 74, which authorize operation of the Palo...

  7. 75 FR 13606 - Arizona Public Service Company, Palo Verde Nuclear Generating Station, Units 1, 2, and 3...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-22

    ... From the Federal Register Online via the Government Publishing Office NUCLEAR REGULATORY COMMISSION Arizona Public Service Company, Palo Verde Nuclear Generating Station, Units 1, 2, and 3... Palo Verde Nuclear Generating Station, Units 1, 2, and 3 (PVNGS, Units 1, 2, and 3), located...

  8. 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

    ... COMMISSION [Docket Nos. 50-528, 50-529, 50-530; NRC-2009-0012 Arizona Public Service Company, Palo Verde... of the Palo Verde Nuclear Generating Station, Units 1, 2, and 3 (PVNGS). Renewed Facility Operating... Palo Verde Nuclear Generating Station,'' issued January 2011, discusses the Commission's...

  9. 75 FR 15745 - Arizona Public Service Company, et al. Palo Verde Nuclear Generating Station, Units 1, 2, and 3...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-30

    ... From the Federal Register Online via the Government Publishing Office NUCLEAR REGULATORY COMMISSION Arizona Public Service Company, et al. Palo Verde Nuclear Generating Station, Units 1, 2, and 3... Operating License Nos. NPF-41, NPF-51, and NPF-74, which authorize operation of the Palo Verde...

  10. 75 FR 8149 - Arizona Public Service Company, et al. Palo Verde Nuclear Generating Station, Units 1, 2, and 3...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-02-23

    ... COMMISSION Arizona Public Service Company, et al. Palo Verde Nuclear Generating Station, Units 1, 2, and 3... Verde Nuclear Generating Station (PVNGS, the facility), Units 1, 2, and 3, respectively, located in... different resources than those previously considered in the Final Environmental Statement for the Palo...

  11. 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

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF ENERGY Federal Energy Regulatory Commission Cargill Power Markets, LLC v. Public Service Company of New Mexico; Notice... Cargill Power Markets, LLC submitted a compliance filing to modify the standard of review in...

  12. 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.

  13. Public health tools for holding self-regulators accountable: lessons from the alcohol experience.

    PubMed

    Jernigan, David H

    2011-05-01

    Self-regulation is a common strategy used by industries to avoid or supplement statutory health and safety regulation of their products and practices. The public health experience with self-regulation in the alcohol industry provides methods and lessons relevant to health educators and advocates working in other public health fields. Methods for and examples and limitations of monitoring content and placement of marketing messages are described. The alcohol experience shows that, although self-regulation has many drawbacks in terms of protecting the health of the public, there are tools available for valid monitoring of self-regulated activities that, when combined with aggressive dissemination of results to media and policy makers, can make self-regulation more accountable and build an evidence base for effective measures to be taken.

  14. 18 CFR 367.14 - Transactions with associate companies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 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...

  15. 18 CFR 367.14 - Transactions with associate companies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 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...

  16. 18 CFR 367.14 - Transactions with associate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 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...

  17. 18 CFR 367.14 - Transactions with associate companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 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...

  18. 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...

  19. When School Management Companies Fail: Righting Educational Wrongs.

    ERIC Educational Resources Information Center

    Conn, Kathleen

    2002-01-01

    Reviews public school system of education; describes school management companies (nonprofit, for profit) and their fiduciary duties; discusses monitoring the performance of school management companies; describes legal mechanisms and remedies (tort, contract, agency, and constitutional law) for holding school management companies accountable.…

  20. 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.

  1. Solar repowering for electric generation. Northeastern Station Unit 1, Public Service Company of Oklahoma

    SciTech Connect

    Not Available

    1980-07-15

    The Department of Energy contracted for Black and Veatch to develop a conceptual design for solar repowering Northeastern Station Unit 1 (NES 1) of the Public Service Company of Oklahoma (PSO). NES 1 is located about 50 km (30 miles) northeast of Tulsa, Oklahoma. This plant was selected because it is representative of candidate plants for repowering and for solar-fossil hybrid operation; it is located in a moderate insolation region, utilizes an efficient reheat cycle with steam conditions characteristic of modern power plants, and has sufficient land for repowering. NES 1 has a subcritical, single reheat turbine-generator and a gas-fired steam generator. The basic repowering configuration was established through a series of trade studies and the criterion that proven technology be used. The system selected has a water/steam receiver which supplies superheated steam to the turbine at a design point flow rate sufficient to displace 20 percent of the unit's fossil fuel consumption. This volume contains the appendices: (A) system requirements specification, and (B) daily insolation profiles. (WHK)

  2. Solar repowering for electric generation: Northeastern Station Unit 1, Public Service Company of Oklahoma. Executive summary

    SciTech Connect

    Not Available

    1980-07-15

    The Department of Energy contracted for Black and Veatch to develop a conceptual design for solar repowering Northeastern Station Unit 1 (NES 1) of the Public Service Company of Oklahoma (PSO). NES 1 is located about 50 km (30 miles) northeast of Tulsa, Oklahoma. This plant was selected because it is representative of candidate plants for repowering and for solar-fossil hybrid operation; it is located in a moderate insolation region, utilizes an efficient reheat cycle with steam conditions characteristic of modern power plants, and has sufficient land for repowering. NES 1 has a subcritical, single reheat turbine-generator and a gas-fired steam generator. The basic repowering configuration was established through a series of trade studies and the criterion that proven technology be used. The system selected has a water/steam receiver which supplies superheated steam to the turbine at a design point flow rate sufficient to displace 20 per cent of the unit's fossil fuel consumption. The hybrid nature of the plant's operation eliminates the need for costly thermal storage. A brief overview of the design, performance, and economics is given. (WHK)

  3. 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...

  4. 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...

  5. 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,…

  6. 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)

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

    PubMed

    Reinstein, A; Dery, R J

    1999-10-01

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

  8. 18 CFR 367.9280 - Account 928, Regulatory commission expenses.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., 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 POWER ACT AND NATURAL... operating expenses, incurred by the service company in connection with formal cases before...

  9. 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... 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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…

  14. 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...

  15. Public Notice: Advanced Coatings Company Inc., CWA-01-2015-0034

    EPA Pesticide Factsheets

    Notice of Proposed Assessment of Class II Clean Water Act Section 309(g)(2)(B) and 311(b)(6)(B)(ii) Administrative Penalties and Opportunity to Comment for Advanced Coatings Company Inc., CWA-01-2015-0034

  16. Brattleboro Company Takes Steps to Better Protect Public Health under EPA Settlement

    EPA Pesticide Factsheets

    A Brattleboro, Vt., company that manufactures coatings will design and install a system that captures and controls solvent vapors at its plant, ensuring that workers are protected from solvent emissions and that the environment is protected...

  17. 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 (§...

  18. 18 CFR 367.3930 - Account 393, Stores equipment.

    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... account must include the cost of equipment used for the receiving, shipping, handling, and storage...

  19. 18 CFR 367.3930 - Account 393, Stores equipment.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 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... account must include the cost of equipment used for the receiving, shipping, handling, and storage...

  20. 18 CFR 367.3930 - Account 393, Stores equipment.

    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... account must include the cost of equipment used for the receiving, shipping, handling, and storage...

  1. 18 CFR 367.3930 - Account 393, Stores equipment.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 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... account must include the cost of equipment used for the receiving, shipping, handling, and storage...

  2. 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

  3. 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.

  4. 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.

  5. 75 FR 66744 - Californians for Renewable Energy, Inc. (CARE) v. Pacific Gas and Electric Company, Southern...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-29

    ... Company, Southern California Edison Company, San Diego Gas & Electric Company, California Public Utilities... California Edison Company, San Diego Gas & Electric Company, and the California Public Utilities...

  6. 75 FR 54618 - CAlifornians for Renewable Energy, Inc. (CARE) v. Pacific Gas and Electric Company, Southern...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-08

    ... Company, Southern California Edison Company, San Diego Gas & Electric Company, California Public Utilities..., Southern California Edison Company, San Diego Gas & Electric Company, and the California Public...

  7. Building public trust in uses of Health Insurance Portability and Accountability Act de-identified data

    PubMed Central

    2013-01-01

    Objectives The aim of this paper is to summarize concerns with the de-identification standard and methodologies established under the Health Insurance Portability and Accountability Act (HIPAA) regulations, and report some potential policies to address those concerns that were discussed at a recent workshop attended by industry, consumer, academic and research stakeholders. Target audience The target audience includes researchers, industry stakeholders, policy makers and consumer advocates concerned about preserving the ability to use HIPAA de-identified data for a range of important secondary uses. Scope HIPAA sets forth methodologies for de-identifying health data; once such data are de-identified, they are no longer subject to HIPAA regulations and can be used for any purpose. Concerns have been raised about the sufficiency of HIPAA de-identification methodologies, the lack of legal accountability for unauthorized re-identification of de-identified data, and insufficient public transparency about de-identified data uses. Although there is little published evidence of the re-identification of properly de-identified datasets, such concerns appear to be increasing. This article discusses policy proposals intended to address de-identification concerns while maintaining de-identification as an effective tool for protecting privacy and preserving the ability to leverage health data for secondary purposes. PMID:22735615

  8. 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…

  9. Accountability and Flexibility in Public Schools: Evidence from Boston's Charters and Pilots. NBER Working Paper No. 15549

    ERIC Educational Resources Information Center

    Abdulkadiroglu, Atila; Angrist, Joshua; Dynarski, Susan; Kane, Thomas J.; Pathak, Parag

    2009-01-01

    Charter schools are publicly funded but operate outside the regulatory framework and collective bargaining agreements characteristic of traditional public schools. In return for this freedom, charter schools are subject to heightened accountability. This paper estimates the impact of charter school attendance on student achievement using data from…

  10. 18 CFR 367.4583 - Account 458.3, Compensation for use of capital-Non-associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC... basis for the compensation and how it was calculated must be attached to a separate journal...

  11. 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...

  12. Sioux City Foundry Company, South Sioux City, Nebraska - Clean Water Act Public Notice

    EPA Pesticide Factsheets

    The EPA is providing notice of a proposed Administrative Penalty Assessment against the Sioux City Foundry Company, an industry located at 2400 G Street, South Sioux City, NE, for alleged violations of the Clean Water Act, 33 U.S.C. § 1319(g) for discharge

  13. 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.

  14. 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

  15. 29 CFR 2550.401c-1 - Definition of “plan assets”-insurance company general accounts.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... accounts. 2550.401c-1 Section 2550.401c-1 Labor Regulations Relating to Labor (Continued) EMPLOYEE BENEFITS... an insurer issues one or more policies to or for the benefit of an employee benefit plan (and such... of guaranteed benefits or to the payment of benefits, and the terms on which such withdrawals...

  16. School Lunch Program: Role and Impacts of Private Food Service Companies. United States General Accounting Office Report to Congressional Committees.

    ERIC Educational Resources Information Center

    General Accounting Office, Washington, DC. Resources, Community, and Economic Development Div.

    In the Healthy Meals for Healthy Americans Act of 1994, Congress directed the Government Accounting Office (GAO) to examine the use of private food establishments and caterers by schools participating in federal programs for school meals. In conducting its review, the GAO relied primarily on questionnaires returned by food authorities that had…

  17. 18 CFR 367.1011 - Account 101.1, Property under capital leases.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., 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 POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts § 367.1011 Account 101.1, Property under capital leases....

  18. 18 CFR 367.1011 - Account 101.1, Property under capital leases.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., 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 POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts § 367.1011 Account 101.1, Property under capital leases....

  19. 18 CFR 367.1011 - Account 101.1, Property under capital leases.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., 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 POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts § 367.1011 Account 101.1, Property under capital leases....

  20. 18 CFR 367.1011 - Account 101.1, Property under capital leases.

    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 TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts § 367.1011 Account 101.1, Property under capital leases....

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

    PubMed

    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; Leuschner, Kristin J; Camm, Frank; Stecher, Brian M

    2012-01-01

    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 is known about PBAS effectiveness at achieving performance goals or about government and agency experiences. This study examines nine PBASs that are drawn from five sectors: child care, education, health care, public health emergency preparedness, and transportation. In the right circumstances, a PBAS can be an effective strategy for improving service delivery. Optimum circumstances include having a widely shared goal, unambiguous observable measures, meaningful incentives for those with control over the relevant inputs and processes, few competing interests, and adequate resources to design, implement, and operate the PBAS. However, these conditions are rarely fully realized, so it is difficult to design and implement PBASs that are uniformly effective. PBASs represent a promising policy option for improving the quality of service-delivery activities in many contexts. The evidence supports continued experimentation with and adoption of this approach in appropriate circumstances. Even so, PBAS design and its prospects for success depend on the context in which it will operate. Also, ongoing system evaluation and monitoring are integral components of a PBAS; they inform refinements that improve system functioning over time. Empirical evidence of the effects of performance-based public management is scarce. This article also describes a framework used to evaluate a PBAS. Such a system identifies individuals or organizations that must change their behavior for the performance of an activity to improve, chooses an implicit or explicit incentive structure to motivate these organizations or individuals to change, and then

  2. 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...

  3. 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.

  4. 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.

  5. Task-achievement, obsessive-compulsive, type A traits, and job satisfaction of professionals in public practice accounting.

    PubMed

    Schell, B H; DeLuca, V M

    1991-10-01

    This paper contains a description of the results of a two-year study of task-achievement, obsessive-compulsive, Type A traits, and job satisfaction within randomly selected groups of 499 public practice accountants in Ontario, Canada. The results supported the notion that this profession attracts and conditions personalities with task-oriented, order-driven, Type A characteristics. With the exception of those who were advanced partners, the majority of public practice accountants were only moderately job-satisfied and were reportedly not committed to staying in their present jobs until retirement.

  6. 18 CFR 367.23 - Transactions with non-associate companies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...-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...

  7. 18 CFR 367.23 - Transactions with non-associate companies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...-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...

  8. 18 CFR 367.23 - Transactions with non-associate companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...-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...

  9. 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...

  10. 18 CFR 367.23 - Transactions with non-associate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...-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...

  11. 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…

  12. 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.

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

    ERIC Educational Resources Information Center

    South Carolina Commission on Higher Education, Columbia.

    This publication examines data reported annually by South Carolina's public institutions of higher education as part of institutional effectiveness reporting. Data are displayed on the 33 public institutions of higher education within groupings of institutions. The 11 sections highlight various aspects of higher education: (1) "Mission…

  14. Teacher Selection in the Accountability Era of Public Education: A Study of Teacher Dispositions and Student Achievement

    ERIC Educational Resources Information Center

    Ross, Sean M.

    2013-01-01

    As the reauthorization of NCLB looms on the horizon, many states have made the decision to re-evaluate the teacher role in the classroom as it relates to student achievement. The accountability era in public education has evolved over the last decade to encompass broad changes, some good, some questionable. In education it takes time determine the…

  15. 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

    ... 17 Commodity and Securities Exchanges 3 2012-04-01 2012-04-01 false Exemption for initial period 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...

  16. 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... from vote of security holders on independent public accountant for certain registered separate...

  17. 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

    ... 17 Commodity and Securities Exchanges 4 2014-04-01 2014-04-01 false Exemption for initial period 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...

  18. 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.

  19. 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),…

  20. 18 CFR 367.1310 - Account 131, Cash.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1310 Account 131, Cash. This account must include the amount of current cash funds except working funds....

  1. 18 CFR 367.1310 - Account 131, Cash.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1310 Account 131, Cash. This account must include the amount of current cash funds except working funds....

  2. 18 CFR 367.1310 - Account 131, Cash.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1310 Account 131, Cash. This account must include the amount of current cash funds except working funds....

  3. 18 CFR 367.1310 - Account 131, Cash.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1310 Account 131, Cash. This account must include the amount of current cash funds except working funds....

  4. 18 CFR 367.1310 - Account 131, Cash.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1310 Account 131, Cash. This account must include the amount of current cash funds except working funds....

  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. 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…

  7. 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…

  8. 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…

  9. Public health assessment for public health assessment addendum, Stauffer Chemical Company, Tarpon Springs, Florida, Region 4, CERCLIS number FLD010596013. Final report

    SciTech Connect

    1999-08-06

    From 1947 to 1981, the Stauffer Chemical Company in Tarpon Springs, Florida, made elemental phosphorus from phosphate ore. Residents in the area expressed concern about possible adverse health effects resulting from exposure to radium and heavy metals leaching from phosphate slag that was used in nearby roads and buildings. Besides radium, other contaminants of concern to residents were arsenic, asbestos, uranium, radon, and ionizing radiation. There is elevated background radiation from natural radium in phosphate slag and aggregate, but exposures are not expected to result in any adverse health outcomes. Phosphate slag contains concentrations of metals above background levels. However, based on current epidemiological and medical information the levels are not likely to represent a public health hazard.

  10. 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.

  11. Informing or Shaping Public Opinion? The Influence of School Accountability Data Format on Public Perceptions of School Quality

    ERIC Educational Resources Information Center

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

    2014-01-01

    The 2001 No Child Left Behind Act requires local education agencies to publicly disseminate school performance data. In response, districts and state departments of education have created "school report cards" that vary widely. While data dissemination policies can improve institutional legitimacy and ensure ongoing support, we suggest…

  12. Performance Accountability Report. Maryland Public Colleges and Universities, 2004. Volume 2

    ERIC Educational Resources Information Center

    Maryland Higher Education Commission, 2004

    2004-01-01

    This document is volume 2 of a report measuring the performance of Maryland's public colleges and universities based on a series of quality indicators which are grouped into categories of quality, effectiveness, access, diversity, and efficient allocation of resources. Public campuses developed benchmarks, or goals to measure their performance for…

  13. Higher Education Counts: Accountability Measures for the New Millennium. Public Act 99-285 Progress Report.

    ERIC Educational Resources Information Center

    Connecticut State Dept. of Higher Education, Hartford.

    Connecticut's Public Act 99-285 clarifies the major goals and expectations that Connecticut citizens have for their public system of higher education. In this Act, the state legislature has codified its desires by identifying six priority level goals for higher education: (1) enhance student learning and promote academic excellence; (2) join with…

  14. 18 CFR 367.9160 - Account 916, Miscellaneous sales expenses.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., 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 POWER ACT AND NATURAL... connection with sales activities, except merchandising, which are not includible in other sales...

  15. 18 CFR 367.9310 - Account 931, Rents.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 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 Operation and..., including taxes, paid for the property of others used, occupied or operated in connection with...

  16. 18 CFR 367.3010 - Account 301, Organization.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 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..., selling bonds or other evidences of debt or expenses in connection with the authorization, issuance...

  17. 18 CFR 367.1410 - Account 141, Notes receivable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS... without releasing the service company from liability as a related endorser, must be credited to a separate subaccount of this account and appropriate disclosure must be made in financial statements of any...

  18. 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.

  19. 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…

  20. 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.

  1. [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.

  2. 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…

  3. 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…

  4. Celebrating 20 Years of Publication of "Accounting Education: An International Journal": 1992-2011

    ERIC Educational Resources Information Center

    Jackling, Beverley; Natoli, Riccardo; Nuryanah, Siti; Ekanayake, Dimuthu

    2013-01-01

    This paper describes the background to the establishment of "Accounting Education: an international journal," as well as an outline of its distinctive characteristics, including the international focus of the journal both in relation to the composition of its Editorial Boards and its authorship since its launch in 1992. A thematic…

  5. 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…

  6. 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…

  7. 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…

  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. 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…

  10. Fiscal Accountability in Milwaukee's Public Elementary Schools. "Where Does the Money Go?" Volume 3, No. 4.

    ERIC Educational Resources Information Center

    Fischer, Michael

    This report describes the current spending priorities of the Milwaukee (Wisconsin) Public Schools (MPS) and suggests how the same amount of money could be better spent on educating children. The report's major findings include the following: (1) of an average $6,451 expenditure per MPS pupil in 1989-90, only 26 percent finds its way into the…

  11. 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…

  12. A Historical Mission in the Accountability Era: A Public HBCU and State Performance Funding

    ERIC Educational Resources Information Center

    Jones, Tiffany

    2016-01-01

    The case study is an analysis of a state performance funding policy at a public historically Black college and university (HBCU). The policy attaches state funding to HBCU performance on measures like graduation rates and equity measures like the reduction in achievement gaps between Black and non-Black students. Participants liked that the policy…

  13. 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…

  14. 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…

  15. 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,…

  16. 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

    ... 7 Agriculture 11 2010-01-01 2010-01-01 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...

  17. 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

    ... 7 Agriculture 11 2010-01-01 2010-01-01 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...

  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, 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...

  19. 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...

  20. Keeping Accountability Systems Accountable

    ERIC Educational Resources Information Center

    Foote, Martha

    2007-01-01

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

  1. 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.

  2. 18 CFR 367.4264 - Account 426.4, Expenditures for certain civic, political and related activities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 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 Income Statement Chart of Accounts Service... bodies in connection with an associate utility company's existing or proposed operations....

  3. 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.

  4. 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... Indemnity Company, a wholly-owned subsidiary of The Travelers Companies, Inc., Personal Insurance...

  5. 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

  6. 18 CFR 367.2380 - Account 238, Dividends declared.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2380 Account 238, Dividends... declared. 367.2380 Section 367.2380 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005,...

  7. 18 CFR 367.2540 - Account 254, Other regulatory liabilities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... GAS ACT Balance Sheet Chart of Accounts Deferred Credits § 367.2540 Account 254, Other regulatory... regulatory liabilities. 367.2540 Section 367.2540 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF...

  8. 18 CFR 367.1850 - Account 185, Temporary facilities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1850 Account 185, Temporary facilities. This... facilities. 367.1850 Section 367.1850 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005,...

  9. 18 CFR 367.2370 - Account 237, Interest accrued.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2370 Account 237, Interest... accrued. 367.2370 Section 367.2370 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005,...

  10. 18 CFR 367.1350 - Account 135, Working funds.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1350 Account 135, Working funds... funds. 367.1350 Section 367.1350 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005,...

  11. 18 CFR 367.1650 - Account 165, Prepayments.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1650 Account 165, Prepayments..., Prepayments. 367.1650 Section 367.1650 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005,...

  12. 18 CFR 367.1810 - Account 181, Unamortized debt expense.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... GAS ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1810 Account 181, Unamortized debt..., Unamortized debt expense. 367.1810 Section 367.1810 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF...

  13. 18 CFR 367.1360 - Account 136, Temporary cash investments.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1360 Account 136, Temporary... cash investments. 367.1360 Section 367.1360 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF...

  14. 18 CFR 367.1280 - Account 128, Other special funds.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... GAS ACT Balance Sheet Chart of Accounts Other Property and Investments § 367.1280 Account 128, Other... special funds. 367.1280 Section 367.1280 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF...

  15. 18 CFR 367.2530 - Account, 253, Other deferred credits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... GAS ACT Balance Sheet Chart of Accounts Deferred Credits § 367.2530 Account, 253, Other deferred... deferred credits. 367.2530 Section 367.2530 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF...

  16. 18 CFR 367.1720 - Account 172, Rents receivable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1720 Account 172, Rents... receivable. 367.1720 Section 367.1720 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005,...

  17. 18 CFR 367.1730 - Account 173, Accrued revenues.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1730 Account 173, Accrued... revenues. 367.1730 Section 367.1730 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005,...

  18. 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...

  19. 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.

  20. Benchmarking Student Diversity at Public Universities in the United States: Accounting for State Population Composition.

    PubMed

    Franklin, Rachel S

    2012-10-01

    Regions rely at least partially on the internal production of a qualified workforce in order to maintain their economic competitiveness. Increasingly, at least from a university or corporate point of view, a qualified workforce is viewed as one that is racially and ethnically diverse. However, the conceptualization and measurement of ethnic and racial diversity in higher education appears to be often based on normative values rather than solid benchmarks, making any regional comparisons or goals difficult to specify. Ideally, at least as a starting point, public state universities would, while attempting to increase overall student diversity, benchmark their progress against the state population composition. This paper combines enrollment data from the National Center for Education Statistics (NCES) with U.S. Census Bureau population estimates data to provide a point of comparison for state universities. The paper has two goals: first a university-level comparison of diversity scores, as measured by the interaction index and, second, an analysis of how university student population composition compares to that of the population the university was originally intended to serve - the state population.

  1. 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.

  2. 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...

  3. 17 CFR 256.01-2 - Application to service companies doing business with nonassociate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 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...

  4. 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:

  5. 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…

  6. 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 Department of Education to…

  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, 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... advertising (accounts XX-63-88, XX-63-89 and XX-63-93). Separate each common expense account on the basis...

  8. 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.

  9. 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

  10. 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.

  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.

  12. 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)

  13. 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:

  14. 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

    ...) Ms. Sheri Lemmers; and (3) Mr. Stuart Springstube. The comments, which are attached to this response... Company, Inc.: Stephen M. Axinn, Esq., John D. Harkrider, Esq., Axinn, Veltrop & Harkrider LLP, 114 West... electronically and via U.S. mail, postage prepaid, to the following person: Mr. Stuart Springstube, N6960...

  15. 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…

  16. Company Administration Study.

    DTIC Science & Technology

    1974-01-01

    iTRATION CENTER AND FORT BENJAMIN HARRISON FORT BENJAMIN HARRISON. INDIANA 46216 ATZI -XO 16 October 1973 SUBJECT: Letter of Instruction - Company...Mail, files, records management* publications, voting, etc.). ... AnnexA II ATZI -XO 18 October 1973 SUBJECT: Letter of Instruction - Company...administration as follows: A. 2 I * * " " " ’+ " " ’ ’ ’ ’’ ’ , ’" I ATZI -XO 18 October 1973 SUBJECT: Letter of Instruction - Company Administration Study tea

  17. 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.

  18. 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... wholly-owned subsidiary of The Travelers Companies, Inc., Personal Insurance Division, Customer Sales...

  19. 76 FR 21735 - Solutions for Utilities, Inc.v. Pacific Gas and Electric Company, Southern California Edison...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-04-18

    ... California Edison Company, San Diego Gas & Electric Company, California Public Utilities Commission; Notice... Pacific Gas and Electric Company (PG&E), Southern California Edison Company (SCE), San Diego...

  20. 76 FR 11522 - South Carolina Electric and Gas Company (SCE&G) and the South Carolina Public Service Authority...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-02

    ... combined licenses (COLs) for two AP1000 advanced passive pressurized water reactors at the existing Virgil... White Flint North, Public File Area O1-F21, 11555 Rockville Pike (first floor), Rockville, Maryland,...

  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

    ... 7 Agriculture 11 2013-01-01 2013-01-01 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... Accommodations and Subordination Policy Pt. 1744, Subpt. B, App. D Appendix D to Subpart B of Part...

  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

    ... 7 Agriculture 11 2012-01-01 2012-01-01 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... Accommodations and Subordination Policy Pt. 1744, Subpt. B, App. D Appendix D to Subpart B of Part...

  3. 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

    ... 7 Agriculture 11 2014-01-01 2014-01-01 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... Accommodations and Subordination Policy Pt. 1744, Subpt. B, App. B Appendix B to Subpart B of Part...

  4. 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

    ... 7 Agriculture 11 2012-01-01 2012-01-01 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... Accommodations and Subordination Policy Pt. 1744, Subpt. B, App. B Appendix B to Subpart B of Part...

  5. 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

    ... 7 Agriculture 11 2013-01-01 2013-01-01 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... Accommodations and Subordination Policy Pt. 1744, Subpt. B, App. B Appendix B to Subpart B of Part...

  6. 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...

  7. 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...

  8. 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...

  9. 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

    ... produces electric energy solely by the use of biomass as a primary energy source. (b) Exemption from the....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...

  10. 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

    ... produces electric energy solely by the use of biomass as a primary energy source. (b) Exemption from the....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...

  11. 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

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF ENERGY Federal Energy Regulatory Commission Tri-State Generation and Transmission Association, Inc. v. Public Service... Energy Regulatory Commission (Commission), 18 CFR 385.206 and 18 CFR 385.212, Tri-State Generation...

  12. 18 CFR 367.1823 - Account 182.3, Other regulatory assets.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... GAS ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1823 Account 182.3, Other regulatory... regulatory assets. 367.1823 Section 367.1823 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF...

  13. 18 CFR 367.1520 - Account 152, Fuel stock expenses undistributed.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1520 Account 152, Fuel stock... expenses undistributed. 367.1520 Section 367.1520 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF...

  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. 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:…

  16. Public health assessment for Genzale Plating Company, Franklin Square, Nassau County, New York, Region 2. Cerclis No. NYD002050110. Final report

    SciTech Connect

    Not Available

    1994-03-16

    The Genzale Plating CompAny, Inc. is located at 288 New Hyde Park Road in the Hamlet of Franklin Square, Nassau County, New York. The area surrounding the site is predominantly residential. Subsurface soils and, to a lesser extent, near surface soils (0-2 feet) at the Genzale site have elevated levels of volatile organic compounds (VOCs), semivolatile organic compounds and metals. The groundwater beneath the site is contaminated with VOCs and metals. Elevated levels of metals were found in the water of an off-site, downgradient, groundwater monitoring well and both metals and VOCs were detected in a downgradient inactive irrigation well. The site poses an indeterminate public health hazard. The available data do not indicate that humans are being or have been exposed to levels of contamination that would be expected to cause adverse health effects. However, data or information are not available for all environmental media to which humans may be exposed.

  17. 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…

  18. 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.

  19. 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...

  20. 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.

  1. 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)

  2. Public health assessment for Arrowhead Refinery Company, St. Louis County, Hermantown, Minnesota, Region 5. Cerclis No. MND980823975. Final report

    SciTech Connect

    Not Available

    1993-09-23

    The Arrowhead Refinery National Priorities List (NPL) site is located in St. Louis County about 8 miles northwest of Duluth in Hermantown, Minnesota. Prior to 1945 the 10 acre site was used for retinning milk cans and then was converted to recycling waste oil. Samples taken from the site during two large scale investigations have shown a variety of contaminants present in soil, sediment, groundwater and in a natural lagoon containing waste sludge. The sludge has been found to be very corrosive, with high concentrations of metals as well as toxic and carcinogenic organic compounds. Monitoring of air quality on and near the site has not been done. However, odors apparently from the oily sludge have been detected off-site. The Agency for Toxic Substances and Disease Registry (ATSDR) and MDH consider the site to be a public health hazard.

  3. 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…

  4. Public funding of scientific research: Policy criteria for investigator discretion, sponsor`s intent, and accountability for outcomes

    SciTech Connect

    Branscomb, L.M.

    1995-12-31

    The author explores when government expenditures for scientific research are justified and how should the funds be allocated to purposes and performers. The definition of scientific research includes basic, fundamental and application of results. Technology development is viewed as a critical link between societal goals and the research that is pursued by virtue of society`s commitment to those goals. Thus technology is considered the most important source of demand for science in the sense of motivation and financial support. The growing budget pressure on public funding of scientific research exacerbates tensions that have accompanied public funding of research for a long time. The author explores policies of the current administration and those of the congress and suggests a methodology for decision makers to apply in public funding of research. 33 refs., 1 fig.

  5. 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…

  6. 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…

  7. 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…

  8. 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 developed…

  9. 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…

  10. 78 FR 38413 - American Family Life Insurance Company, et al.

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-06-26

    ... COMMISSION American Family Life Insurance Company, et al. June 20, 2013. AGENCY: Securities and Exchange...''). Applicants: American Family Life Insurance Company (the ``Company''), American Family Variable Account I (the ``Life Account''), and American Family Variable Account II (the ``Annuity Account'') (together,...

  11. 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.

  12. 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.

  13. 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.

  14. Wealth of the world's richest publicly traded companies per industry and per employee: Gamma, Log-normal and Pareto power-law as universal distributions?

    NASA Astrophysics Data System (ADS)

    Soriano-Hernández, P.; del Castillo-Mussot, M.; Campirán-Chávez, I.; Montemayor-Aldrete, J. A.

    2017-04-01

    Forbes Magazine published its list of leading or strongest publicly-traded two thousand companies in the world (G-2000) based on four independent metrics: sales or revenues, profits, assets and market value. Every one of these wealth metrics yields particular information on the corporate size or wealth size of each firm. The G-2000 cumulative probability wealth distribution per employee (per capita) for all four metrics exhibits a two-class structure: quasi-exponential in the lower part, and a Pareto power-law in the higher part. These two-class structure per capita distributions are qualitatively similar to income and wealth distributions in many countries of the world, but the fraction of firms per employee within the high-class Pareto is about 49% in sales per employee, and 33% after averaging on the four metrics, whereas in countries the fraction of rich agents in the Pareto zone is less than 10%. The quasi-exponential zone can be adjusted by Gamma or Log-normal distributions. On the other hand, Forbes classifies the G-2000 firms in 82 different industries or economic activities. Within each industry, the wealth distribution per employee also follows a two-class structure, but when the aggregate wealth of firms in each industry for the four metrics is divided by the total number of employees in that industry, then the 82 points of the aggregate wealth distribution by industry per employee can be well adjusted by quasi-exponential curves for the four metrics.

  15. 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…

  16. 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 §...

  17. 76 FR 17720 - American Family Life Insurance Company, et al.

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-30

    ... COMMISSION American Family Life Insurance Company, et al. March 24, 2011. AGENCY: Securities and Exchange... Company Act of 1940, as amended (the ``1940 Act''). Applicants: American Family Life Insurance Company (the ``Company''), American Family Variable Account I (the ``Life Account''), and American...

  18. 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.

  19. 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.

  20. Dearth by a Thousand Cuts? Accounting for Gender Differences in Top-Ranked Publication Rates in Social Psychology.

    PubMed

    Cikara, Mina; Rudman, Laurie; Fiske, Susan

    2012-01-01

    Publication in the Journal of Personality and Social Psychology, a flagship indicator of scientific prestige, shows dramatic gender disparities. A bibliometric analysis included yoked-control authors matched for Ph.D. prestige and cohort. Though women publish less, at slower annual rates, they are more cited in handbooks and textbooks per JPSP-article-published. No gender differences emerged on variables reflecting differential qualifications. Many factors explain gender discrepancy in productivity. Among top publishers, per-year rate and first authorship especially differ by gender; rate uniquely predicts top-male productivity, whereas career-length uniquely predicts top-female productivity. Among men, across top-publishers and controls, productivity correlates uniquely with editorial negotiating and being married. For women, no personal variables predict productivity. A separate inquiry shows tiny gender differences in acceptance rates per JPSP article submitted; discrimination would be a small-but-plausible contributor, absent independent indicators of manuscript quality. Recent productivity rates mirror earlier gender disparities, suggesting gender gaps will continue.

  1. Dearth by a Thousand Cuts? Accounting for Gender Differences in Top-Ranked Publication Rates in Social Psychology

    PubMed Central

    Cikara, Mina; Rudman, Laurie; Fiske, Susan

    2014-01-01

    Publication in the Journal of Personality and Social Psychology, a flagship indicator of scientific prestige, shows dramatic gender disparities. A bibliometric analysis included yoked-control authors matched for Ph.D. prestige and cohort. Though women publish less, at slower annual rates, they are more cited in handbooks and textbooks per JPSP-article-published. No gender differences emerged on variables reflecting differential qualifications. Many factors explain gender discrepancy in productivity. Among top publishers, per-year rate and first authorship especially differ by gender; rate uniquely predicts top-male productivity, whereas career-length uniquely predicts top-female productivity. Among men, across top-publishers and controls, productivity correlates uniquely with editorial negotiating and being married. For women, no personal variables predict productivity. A separate inquiry shows tiny gender differences in acceptance rates per JPSP article submitted; discrimination would be a small-but-plausible contributor, absent independent indicators of manuscript quality. Recent productivity rates mirror earlier gender disparities, suggesting gender gaps will continue. PMID:24748688

  2. 18 CFR 367.2320 - Account 232, Accounts payable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... payable. This account must include all amounts payable by the service company within one year that are not... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 232, Accounts payable. 367.2320 Section 367.2320 Conservation of Power and Water Resources FEDERAL ENERGY...

  3. The Library Company of Philadelphia: Historical Survey, Bibliography, Chronology.

    ERIC Educational Resources Information Center

    Sable, Martin H.

    1987-01-01

    Traces the history of the Library Company of Philadelphia, which was founded by Benjamin Franklin. Early book selection and scope of the collection, subsequent growth and development, and the various directors of the company are described. The bibliography includes publications of the Library Company and publications about the Library Company.…

  4. Keeping Public Information Public.

    ERIC Educational Resources Information Center

    Kelley, Wayne P.

    1998-01-01

    Discusses the trend toward the transfer of federal government information from the public domain to the private sector. Topics include free access, privatization, information-policy revision, accountability, copyright issues, costs, pricing, and market needs versus public needs. (LRW)

  5. Controversy, salaries rise. Ranking of CEO pay at publicly traded companies shows that as pay rises, so does federal interest in compensation policies.

    PubMed

    Benko, Laura B; Galloro, Vince; Zigmond, Jessica

    2006-07-31

    The scrutiny of executive pay is ratcheting up. More healthcare companies have gotten subpoenas on stock options, and the SEC is making it easier for investors to understand how executives are paid. The heat already has UnitedHealth easing some of its practices. Others may follow suit. "Most compensation policies seem to be driven primarily by what a company's peers are doing," says Paul Hodgson, left.

  6. 18 CFR 367.3910 - Account 391, Office furniture and equipment.

    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 391, Office furniture and equipment. 367.3910 Section 367.3910 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 367.4160 - Account 416, Costs and expenses of merchandising, jobbing and contract work.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  8. 18 CFR 367.4160 - Account 416, Costs and expenses of merchandising, jobbing and contract work.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  9. Death, taxes, public opinion, and the Midas touch of Mary Tyler Moore: accounting for promises by politicians to help avert and control diabetes.

    PubMed

    Rock, Melanie

    2003-06-01

    Anthropologists have begun to publish ethnographic accounts of policy-making, but few have studied medical or health matters, despite broad acceptance in anthropology that "biopower" permeates contemporary societies. This article presents some findings from an ethnographic study of how diabetes gained recognition as a pressing public health problem in Canada. It underlines the importance of statistics for constituting power within and across nation states. Statistics imbricate people and things distributed across vast distances, but they still need to be generated and invoked by individuals to engender effects--as illustrated in this article by the contributions of researchers, aboriginal leaders, and an American actress, Mary Tyler Moore--in this case, the development of Canadian government policies justified in the name of averting and controlling diabetes. To make sense of these findings, subtle differences between two concepts coined by Michel Foucault, "biopower" and "governmentality," seem significant.

  10. Human rights responsibilities of pharmaceutical companies in relation to access to medicines.

    PubMed

    Lee, Joo-Young; Hunt, Paul

    2012-01-01

    Although access to medicines is a vital feature of the right to the highest attainable standard of health ("right to health"), almost two billion people lack access to essential medicines, leading to immense avoidable suffering. While the human rights responsibility to provide access to medicines lies mainly with States, pharmaceutical companies also have human rights responsibilities in relation to access to medicines. This article provides an introduction to these responsibilities. It briefly outlines the new UN Guiding Principles on Business and Human Rights and places the human rights responsibilities of pharmaceutical companies in this context. The authors draw from the work of the first UN Special Rapporteur on the right to the highest attainable standard of health, in particular the Human Rights Guidelines for Pharmaceutical Companies in Relation to Access to Medicines that he presented to the UN General Assembly in 2008, and his UN report on GlaxoSmithKline (GSK). While the Guiding Principles on Business and Human Rights are general human rights standards applicable to all business entities, the Human Rights Guidelines for Pharmaceutical Companies consider the specific human rights responsibilities of one sector (pharmaceutical companies) in relation to one area of activity (access to medicines). The article signals the human rights responsibilities of all pharmaceutical companies, with particular attention to patent-holding pharmaceutical companies. Adopting a right-to-health "lens," the article discusses GSK and accountability. The authors argue that human rights should shape pharmaceutical companies' policies, and provide standards in relation to which pharmaceutical companies could, and should, be held accountable. They conclude that it is now crucial to devise independent, accessible, transparent, and effective mechanisms to monitor pharmaceutical companies and hold them publicly accountable for their human rights responsibilities.

  11. Natural gas annual 1993 supplement: Company profiles

    SciTech Connect

    Not Available

    1995-02-01

    The Natural Gas Annual provides information on the supply and disposition of natural gas to a wide audience including industry, consumers, Federal and State agencies, and educational institutions. This report, the Natural Gas Annual 1993 Supplement: Company Profiles, presents a detailed profile of 45 selected companies in the natural gas industry. The purpose of this report is to show the movement of natural gas through the various States served by the companies profiled. The companies in this report are interstate pipeline companies or local distribution companies (LDC`s). Interstate pipeline companies acquire gas supplies from company owned production, purchases from producers, and receipts for transportation for account of others. Pipeline systems, service area maps, company supply and disposition data are presented.

  12. Accountability and Virginia Public Schools

    ERIC Educational Resources Information Center

    Virginia Department of Education, 2014

    2014-01-01

    This report explains that The Elementary and Secondary Education Act (ESEA)--known since 2001 as No Child Left Behind (NCLB)--requires states to set annual objectives for increasing student achievement in reading and mathematics and closing achievement gaps among student subgroups. Under the flexibility waiver granted by the US Department of…

  13. 47 CFR 32.16 - Changes in accounting standards.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Changes in accounting standards. 32.16 Section... SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.16 Changes in accounting standards. (a) The company's records and accounts shall be adjusted to apply new accounting...

  14. 47 CFR 32.16 - Changes in accounting standards.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Changes in accounting standards. 32.16 Section... SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.16 Changes in accounting standards. (a) The company's records and accounts shall be adjusted to apply new accounting...

  15. 47 CFR 32.16 - Changes in accounting standards.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

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

  16. 47 CFR 32.16 - Changes in accounting standards.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Changes in accounting standards. 32.16 Section... SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.16 Changes in accounting standards. (a) The company's records and accounts shall be adjusted to apply new accounting...

  17. 47 CFR 32.16 - Changes in accounting standards.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  18. The Effects of Five Ohio Supreme Court Decisions (1964-1980) Involving the Park Investment Company on Property Assessment and Taxation for Ohio Public Schools.

    ERIC Educational Resources Information Center

    Morvai, Ronald L.; Dye, Charles M.

    This document reviews the results of a study of five Ohio Supreme Court cases concerning the equalization of property assessments among the various classes of real property: commercial, industrial, residential, and agricultural. Each of the decisions--occurring between 1964 and 1980, and involving the Park Investment Company--is briefly summarized…

  19. Accounting Curriculum.

    ERIC Educational Resources Information Center

    Prickett, Charlotte

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

  20. 76 FR 60603 - Surety Companies Acceptable on Federal Bonds: Termination; Minnesota Surety and Trust Company

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-09-29

    ... Company AGENCY: Financial Management Service, Fiscal Service, Department of the Treasury. ACTION: Notice... of the Treasury, Financial Management Service, Financial Accounting and Services Division, Surety... Carrico, Director, Financial Accounting and Services Division, Financial Management Service. BILLING...

  1. 47 CFR 36.392 - General and administrative-Account 6720.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... Network Operations Expenses—Account 6530 (Class B Telephone Companies); Accounts 6531, 6532, 6533, 6534, and 6535 (Class A Telephone Companies) Customer Operations Expenses Marketing—Account 6610 (Class...

  2. 47 CFR 36.392 - General and administrative-Account 6720.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... Network Operations Expenses—Account 6530 (Class B Telephone Companies); Accounts 6531, 6532, 6533, 6534, and 6535 (Class A Telephone Companies) Customer Operations Expenses Marketing—Account 6610 (Class...

  3. 47 CFR 36.392 - General and administrative-Account 6720.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Network Operations Expenses—Account 6530 (Class B Telephone Companies); Accounts 6531, 6532, 6533, 6534, and 6535 (Class A Telephone Companies) Customer Operations Expenses Marketing—Account 6610 (Class...

  4. 47 CFR 36.392 - General and administrative-Account 6720.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... Network Operations Expenses—Account 6530 (Class B Telephone Companies); Accounts 6531, 6532, 6533, 6534, and 6535 (Class A Telephone Companies) Customer Operations Expenses Marketing—Account 6610 (Class...

  5. Careers for Women in Accounting

    ERIC Educational Resources Information Center

    Rayburn, Letricia Gayle

    1976-01-01

    This survey showed that most accounting firms are either actively trying to solve the problem of discrimination or are at least interested in seeking solutions. Some companies indicated that they would hire more women college graduates if they were qualified accountants. (Author)

  6. 17 CFR 250.7 - Companies deemed not to be electric or gas utility companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Companies deemed not to be electric or gas utility companies. 250.7 Section 250.7 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) GENERAL RULES AND REGULATIONS, PUBLIC UTILITY HOLDING COMPANY ACT OF...

  7. 17 CFR 250.7 - Companies deemed not to be electric or gas utility companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Companies deemed not to be electric or gas utility companies. 250.7 Section 250.7 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) GENERAL RULES AND REGULATIONS, PUBLIC UTILITY HOLDING COMPANY ACT OF...

  8. Corporate social responsibility in public health: A case-study on HIV/AIDS epidemic by Johnson & Johnson company in Africa

    PubMed Central

    Chattu, Vijay Kumar

    2015-01-01

    HIV/AIDS has claimed millions of lives in the global workforce and continues to remain a threat to many businesses. An estimated 36.5 million of working people are living with HIV; the global workforce has lost 28 million people from AIDS since the beginning of the epidemic. In the absence of access to treatment, this number could grow to 74 million by 2015. The epidemic continues to affect the working population through absenteeism, sickness and death. Corporate Social Responsibility (CSR) is an obligation that corporates have toward their employees, community and society. A review and documentation of one such CSR by Johnson & Johnson (a multinational company) for HIV/AIDS in Africa is presented here. Johnson & Johnson Company is involved in numerous projects around the world to combat the HIV/AIDS epidemic. The company is working to fight the spread of the disease and improve the quality of life for those living with the illness through various donations of its products and sponsorship of local programs. This case study also highlights different categories of CSR activities such as Cause Promotion, Cause related Marketing, Corporate Philanthropy, Corporate Social Marketing, Corporate Volunteering and Socially responsible business practices, which are discussed with specific examples from different countries in Africa. Conclusions: CSR of any business encompasses the economic, legal, ethical & discretionary expectation placed on the organization by society at a given point of time. CSR is therefore the obligation that corporations have toward their stakeholders and society in general which horizons beyond what is prescribed by law or union contracts. Johnson & Johnson has a proved history of being committed to caring for people and a good example of a company with a long history of citizenship and sustainability. PMID:25810667

  9. 44 CFR 62.23 - WYO Companies authorized.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 44 Emergency Management and Assistance 1 2010-10-01 2010-10-01 false WYO Companies authorized. 62... INSURANCE AND ADJUSTMENT OF CLAIMS Write-Your-Own (WYO) Companies § 62.23 WYO Companies authorized. (a... individual private sector property insurance companies or other insurers, such as public entity risk...

  10. 44 CFR 62.23 - WYO Companies authorized.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 44 Emergency Management and Assistance 1 2011-10-01 2011-10-01 false WYO Companies authorized. 62... INSURANCE AND ADJUSTMENT OF CLAIMS Write-Your-Own (WYO) Companies § 62.23 WYO Companies authorized. (a... individual private sector property insurance companies or other insurers, such as public entity risk...

  11. 44 CFR 62.23 - WYO Companies authorized.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 44 Emergency Management and Assistance 1 2014-10-01 2014-10-01 false WYO Companies authorized. 62... INSURANCE AND ADJUSTMENT OF CLAIMS Write-Your-Own (WYO) Companies § 62.23 WYO Companies authorized. (a... individual private sector property insurance companies or other insurers, such as public entity risk...

  12. 44 CFR 62.23 - WYO Companies authorized.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 44 Emergency Management and Assistance 1 2012-10-01 2011-10-01 true WYO Companies authorized. 62... INSURANCE AND ADJUSTMENT OF CLAIMS Write-Your-Own (WYO) Companies § 62.23 WYO Companies authorized. (a... individual private sector property insurance companies or other insurers, such as public entity risk...

  13. 44 CFR 62.23 - WYO Companies authorized.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 44 Emergency Management and Assistance 1 2013-10-01 2013-10-01 false WYO Companies authorized. 62... INSURANCE AND ADJUSTMENT OF CLAIMS Write-Your-Own (WYO) Companies § 62.23 WYO Companies authorized. (a... individual private sector property insurance companies or other insurers, such as public entity risk...

  14. Introducing the Accounting Equation with M&M's®

    ERIC Educational Resources Information Center

    Scofield, Barbara W.; Dye, Wilma

    2009-01-01

    On the first day of Principles of Accounting classes, students learn the fundamental accounting equation from which all financial accounting practice emerge. The accounting equation is the criterion by which companies are valued and by which company performance is measured. This activity simplifies assets, liabilities, and owners' equity to the…

  15. Integrated Cost Accounting System.

    DTIC Science & Technology

    1992-07-27

    few other companies. Harvard Business Review contained articles explaining the ideas behind the new costing methods and examples of applications...technical report. Peter Drucker in an article in Harvard Business Review ’carefully explains that accounting must change in response to the changes in...Kaplan in a Harvard Business Review article develop the idea of four levels of activities: facility sustaining activities; product-sustaining activities

  16. Report on Federal Individual Training Accounts.

    ERIC Educational Resources Information Center

    President's Task Force on Federal Training Technology, Washington, DC.

    To explore options to establish Federal Individual Training Accounts (ITAs), a study reviewed Pennsylvania's Individual Learning Accounts, Cedar Company's Individual Learning Accounts, ITAs under the Workforce Investment Act, and the United Kingdom's Individual Learning Accounts. ITAs were defined as a base amount of resources--dollars or…

  17. Why Taiwanese Companies and Foundations Donate to Public Colleges and Universities in Taiwan: An Investigation of Donation Incentives, Strategies, and Decision-Making Processes

    ERIC Educational Resources Information Center

    Lin, Hsien Hong

    2009-01-01

    The purpose of this investigation was to build the blueprint of Taiwanese public higher education's fundraising. This study applied three surveys (NSH, NSC, and NSF) to three populations' samples (public universities, corporations, and foundations in Taiwan) as well as qualitative interviews toward these three populations in order to explore…

  18. Major multinational food and beverage companies and informal sector contributions to global food consumption: implications for nutrition policy

    PubMed Central

    2011-01-01

    Background In recent years, 10 major multinational food and beverage companies have worked together within the International Food and Beverage Alliance (IFBA) to increase their commitments to public health. Current IFBA commitments include initiatives to improve the nutrition quality of products and how these products are advertised to children. The impact and magnitude of IFBA member contributions to the total market share of packaged foods and beverages consumed remain incompletely understood, however. Methods In order to evaluate this impact, we examined packaged food and soft drink company shares provided by Euromonitor, an international independent market analysis company. Packaged foods include baby food, bakery, canned/preserved food, chilled/processed food, confectionery, dairy, dried processed food, frozen processed food, ice cream, meal replacement, noodles, oils and fats, pasta, ready meals, sauces, dressings and condiments, snack bars, soup, spreads, and sweet and savoury snacks. Soft drinks include carbonates, packaged fruit/vegetable juice, bottled water, functional drinks, concentrates, ready-to-drink tea, ready-to-drink coffee and Asian specialty drinks. We calculated the market shares for IFBA companies, globally and within nine countries--the US, China, India, Egypt, South Africa, Brazil, Mexico, Turkey and the UK. Results Worldwide, the top ten packaged food companies account for 15.2% of sales, with each individual company contributing less than 3.3%. The top ten soft drink companies account for 52.3% of sales worldwide; Coca-Cola and PepsiCo lead with 25.9% and 11.5% of sales, respectively. Conclusions Although the top ten soft drink companies account for half of global sales, the top ten packaged food companies account for only a small proportion of market share with most individual companies contributing less than 3.3% each. Major multinational companies need to be joined by the myriad of small- and medium-sized enterprises in developing and

  19. Companies and the customers who hate them.

    PubMed

    McGovern, Gail; Moon, Youngme

    2007-06-01

    Why do companies bind customers with contracts, bleed them with fees, and baffle them with fine print? Because bewildered customers, who often make bad purchasing decisions, can be highly profitable. Most firms that profit from customers' confusion are on a slippery slope. Over time, their customer-centric strategies for delivering value have evolved into company-centric strategies for extracting it. Not surprisingly, when a rival comes along with a friendlier alternative, customers defect. Adversarial value-extracting strategies are common in such industries as cell phone service, retail banking, and health clubs. Overly complex product and pricing options, for example, may have been designed to serve various segments. But in fact they take advantage of how difficult it is for customers to predict their needs (such as how many cell phone minutes they'll use each month) and make it hard for them to choose the right product. Similarly, penalties and fees, which may have been instituted to offset the costs of undesirable customer behavior, like bouncing checks, turn out to be very profitable. As a result, companies have no incentive to help customers avoid them. Tactics like these generate bad publicity and fuel customer defections, creating opportunities for competitors. Virgin Mobile USA, for example, has lured millions of angry cell phone customers away from the incumbents by offering a straightforward plan with no hidden fees, no time-of-day restrictions, and no contracts. ING Direct, now the fourth-largest thrift bank in the United States, offers accounts with no fees, no tiered interest rates, and no minimums. In industries where squeezing value from customers is commonplace, companies that dismantle these harmful practices and design a transparent, value-creating offer can head off customer retaliation and spur rapid growth.

  20. Public Records 1995.

    ERIC Educational Resources Information Center

    Pritchard-Schoch, Teresa

    1995-01-01

    Examines developments among public record information providers, including a shift from file acquisition to entire company acquisition. Highlights include a table of remote access to public records by state; pricing information; privacy issues; and information about the three main companies offering access to public records: LEXIS, CDB Infotek,…

  1. Public health assessment for McCormick and Baxter Creosoting Company (Portland), Portland, Multnomah County, Oregon, Region 10. Cerclis No. ORD009020603. Final report

    SciTech Connect

    1995-06-13

    The McCormick and Baxter Creosoting site is located on the Willamette River in Portland, Oregon. ATSDR considers the site to have been a public health hazard for former plant workers because of past ingestion exposure to arsenic, creosote, pentachlorophenol, polychlorinated dibenzodioxins, and dibenzofurans at levels of public health concern. The site also poses an ongoing and future public health hazard because people might encounter hazardous chemicals along the shoreline on or near the site at levels that can damage the skin, as was reported to have happened to two boys. Finally, dioxin levels would pose a public health hazard if people subsist on crayfish and suckers contaminated with polychlorinated dibenzodioxins and dibenzofurans.

  2. Randomly Accountable

    ERIC Educational Resources Information Center

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

    2002-01-01

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

  3. 12 CFR 1024.16 - Title companies.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 8 2014-01-01 2014-01-01 false Title companies. 1024.16 Section 1024.16 Banks and Banking BUREAU OF CONSUMER FINANCIAL PROTECTION REAL ESTATE SETTLEMENT PROCEDURES ACT (REGULATION X) Mortgage Settlement and Escrow Accounts § 1024.16 Title companies. No seller of property...

  4. Public health assessment for McCormick and Baxter Creosoting Company, Stockton, San Joaquin County, California, Region 9. Cerclis No. CAD009106527. Final report

    SciTech Connect

    1995-04-06

    In February 1992, the United State Environmental Protection Agency (USEPA) proposed that the McCormick and Baster Creosoting Company in Stockton, California be listed on the National Priorities List (NPL) because of contamination resulting from a wood preserving plant that operated there from 1942 until 1990. Chemicals used in the preservative solutions included creosote, pentachlorophenol, arsenic, copper, and chromium. Contamination has been detected in the on-site surface soil, subsurface soil, on-site air when the site was in operation, nearby off-site surface, soil, on-sit groundwater, off-site groundwater to a small extent, and perhaps in the fish living in the Old Mormon Slough, New Mormon Slough, and the Port of Stockton.

  5. The Power Company Hot-Spot

    NASA Astrophysics Data System (ADS)

    Barresi, Joseph F.

    1984-03-01

    Just as your companies screen and monitor the market place to determine demand and the public's perception of product need, the power company is constantly faced with studying and forecasting the potential for load growth within it's franchised areas. This study and it's resultant forecast for growth has placed the power industry in a hot spot.

  6. Market Reactions to Publicly Announced Privacy and Security Breaches Suffered by Companies Listed on the United States Stock Exchanges: A Comparative Empirical Investigation

    ERIC Educational Resources Information Center

    Coronado, Adolfo S.

    2012-01-01

    Using a sample of security and privacy breaches the present research examines the comparative announcement impact between the two types of events. The first part of the dissertation analyzes the impact of publicly announced security and privacy breaches on abnormal stock returns, the change in firm risk, and abnormal trading volume are measured.…

  7. [Medical visits before return to work, after a long lasting absence, above 60 days, for injuries or common diseases in a public transport company. Analysis and discussions of utility and consequences in term of evaluation of fitness to specific job].

    PubMed

    Verga, A; Bordini, L; Ricci, M G; Di Lucca, P; Todaro, A

    2012-01-01

    The aim of this study is to evaluate the opportunity to do medical visits before return to work, after a long continuous absence, above 60 days, for injuries (occupational and non-occupational) or common diseases. We have examined medical records of 403 workers, in 2010 and 2011, occupied in a public transport company, in order to control the following variables: job, age, clinical conditions related to the absences, classification of the absence as injuries or common disease and conclusions about medical fitness to specific job. Our findings have shown an equal percentage of causes of absences in term of injuries or common diseases. The main cause of absence and of non fit to specific job, after medical evaluation, is depending on orthopaedic post-traumatic diseases. This evidence support the importance to do medical visits after long-lasting absence from work, particularly in case of jobs (bus, tram, subway drivers) at risk for other people.

  8. Public health assessment for Joslyn Manufacturing and Supply Company, Brooklyn Center, Hennepin County, Minnesota, Region 5. Cerclis No. MND044799856. Final report

    SciTech Connect

    Not Available

    1994-02-07

    The Joslyn Manufacturing and Supply Company site is listed by the U.S. Environmental Protection Agency (EPA) on the National Priorities List (NPL). Wood-preserving operations were conducted at the site from the 1920's until 1980. Process wastes containing creosote, pentachlorophenol (PCP), and copper/chromium/arsenic (CCA) were disposed in two on-site waste ponds. In addition, burial of wastes and at least two large spills of wood treating solutions also occurred during the history of site operations. Groundwater and soil at the site are contaminated with polynuclear aromatic hydrocarbons (PAHs), and with pentachlorophenol (PCP). Polychlorinated dioxins and furans, common contaminants of PCP, have also been detected in soils and groundwater in the area of heaviest PCP contamination. Individuals working with contaminated soil on the site may be exposed to PAHs and PCP via dermal contact with contaminated soil, or via inhalation or ingestion of contaminated soil or dusts. Persons within a building on-site that houses equipment associated with the pump-out system could inhale contaminants volatilized from extracted groundwater or free product.

  9. Public health assessment for Grand Traverse Overall Supply Company, Greilickville, Leelanau County, Michigan, Region 5. Cerclis No. MID017418559. Final report

    SciTech Connect

    Not Available

    1994-01-21

    The United States Environmental Protection Agency (U.S. EPA) placed the Grand Traverse Overall Supply site on the National Priorities List (NPL) on September 8, 1983. From 1953 through 1977, GTOS disposed of waste water from the process in a dry well and four lagoons on their property. Since 1977, they have used the township sewer system. In 1978, tetrachloroethylene (also known as perchloroethylene or PCE) and trichloroethylene (TCE) were found in the water in wells serving a school adjacent to GTOS and several nearby residences. The soil around the dry well was excavated and taken off-site for disposal. The lagoons were filled in, and covered with gravel or grass. The site currently poses no apparent public health hazard. Trace amounts of PCE in well water have been detected in the most recent testing, however, the amounts are below the level of public health concern.

  10. 18 CFR 367.3920 - Account 392, Transportation equipment.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., Transportation equipment. 367.3920 Section 367.3920 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Service Company Property Chart of Accounts § 367.3920 Account 392, Transportation equipment. (a) This account must include the cost of transportation vehicles used for service company...

  11. 18 CFR 367.3920 - Account 392, Transportation equipment.

    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 Service Company Property Chart of Accounts § 367.3920 Account 392, Transportation equipment...) Electrical vehicles. (5) Motor trucks. (6) Motorcycles. (7) Repair cars or trucks. (8) Tractors and...

  12. 18 CFR 367.3920 - Account 392, Transportation equipment.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT... GAS ACT Service Company Property Chart of Accounts § 367.3920 Account 392, Transportation equipment...) Electrical vehicles. (5) Motor trucks. (6) Motorcycles. (7) Repair cars or trucks. (8) Tractors and...

  13. 18 CFR 367.3920 - Account 392, Transportation equipment.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT... GAS ACT Service Company Property Chart of Accounts § 367.3920 Account 392, Transportation equipment...) Electrical vehicles. (5) Motor trucks. (6) Motorcycles. (7) Repair cars or trucks. (8) Tractors and...

  14. 18 CFR 367.3920 - Account 392, Transportation equipment.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT... GAS ACT Service Company Property Chart of Accounts § 367.3920 Account 392, Transportation equipment...) Electrical vehicles. (5) Motor trucks. (6) Motorcycles. (7) Repair cars or trucks. (8) Tractors and...

  15. 18 CFR 367.1240 - Account 124, Other investments.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...-associate companies, investment advances to these companies, and any investments not accounted for elsewhere... investments. 367.1240 Section 367.1240 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... ACT Balance Sheet Chart of Accounts Other Property and Investments § 367.1240 Account 124,...

  16. 75 FR 39994 - AXA Equitable Life Insurance Company, et al.; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-07-13

    ... COMMISSION AXA Equitable Life Insurance Company, et al.; Notice of Application July 7, 2010. AGENCY... Act. APPLICANTS: AXA Equitable Life Insurance Company (``AXA Equitable''), Separate Account 45 of AXA... (``Separate Account FP'') (together, ``AXA Equitable Separate Accounts''), MONY Life Insurance Company...

  17. 47 CFR 32.14 - Regulated accounts.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Regulated accounts. 32.14 Section 32.14 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.14 Regulated accounts. (a) In the...

  18. 47 CFR 32.14 - Regulated accounts.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Regulated accounts. 32.14 Section 32.14 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.14 Regulated accounts. (a) In the...

  19. 47 CFR 32.14 - Regulated accounts.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Regulated accounts. 32.14 Section 32.14 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.14 Regulated accounts. (a) In the...

  20. 47 CFR 32.14 - Regulated accounts.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Regulated accounts. 32.14 Section 32.14 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.14 Regulated accounts. (a) In the...