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

Code of Federal Regulations, 2010 CFR

2010-10-01

... telephone companies). (a) The expenses in this account are classified as follows: (1) Other Information... 47 Telecommunication 2 2010-10-01 2010-10-01 false Information origination/termination expenses-Account 6310 (Class B telephone companies); Accounts 6311, 6341, 6351, and 6362 (Class A telephone...

18 CFR 367.1010 - Account 101, Service company property.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 101, Service company property. 367.1010 Section 367.1010 Conservation of Power and Water Resources FEDERAL ENERGY..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT...

18 CFR 367.1430 - Account 143, Other accounts receivable.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 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 SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL...

Public Accountancy Handbook.

ERIC Educational Resources Information Center

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

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

Public Accountancy Handbook.

ERIC Educational Resources Information Center

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

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

17 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 companies...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... NATURAL GAS ACT Balance Sheet Chart of Accounts Other Property and Investments § 367.1230 Account 123, Investment in associate companies. (a) This account must include the book cost of investments in securities... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 123, Investment...

18 CFR 367.1440 - Account 144, Accumulated provision for uncollectible accounts-Credit.

Code of Federal Regulations, 2010 CFR

2010-04-01

... UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367...

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

NASA Astrophysics Data System (ADS)

Goldman, G. T.; Carlson, C.

2014-12-01

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

17 CFR 1.16 - Qualifications and reports of accountants.

Code of Federal Regulations, 2014 CFR

2014-04-01

... a futures commission merchant must be registered with the Public Company Accounting Oversight Board and must have undergone an examination by the Public Company Accounting Oversight Board, and may not... Accounting Oversight Board disciplinary hearing. (2) The Commission will not recognize any certified public...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

..., Investment tax credit adjustments, service company property. 367.4114 Section 367.4114 Conservation of Power... Operating Income § 367.4114 Account 411.4, Investment tax credit adjustments, service company property. This account must include the amount of those investment tax credit adjustments that relate to service company...

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.

Disclosure obligations of the newly public healthcare company: practical strategies for the company and its counsel.

PubMed

Horton, W W; McFadden, F H

1999-01-01

Founders of healthcare companies, like entrepreneurs in general, dream of the opportunity to take their companies public. The benefits flowing from access to the public markets, however, carry with them additional responsibilities that are enforceable both by the regulatory authorities and the well-organized plaintiffs' securities bar. The authors of this Article provide the newly public company and its counsel extensive guidance for the navigation of this regulatory maze.

18 CFR 367.1860 - Account 186, Miscellaneous deferred debits.

Code of Federal Regulations, 2010 CFR

2010-04-01

... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1860 Account 186, Miscellaneous...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

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,…

18 CFR 366.22 - Accounts and records of service companies.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 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, 2007...

18 CFR 366.22 - Accounts and records of service companies.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 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, 2007...

18 CFR 366.22 - Accounts and records of service companies.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 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, 2007...

18 CFR 366.22 - Accounts and records of service companies.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 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, 2007...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 223, Advances from associate companies. 367.2230 Section 367.2230 Conservation of Power and Water Resources FEDERAL... ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE...

18 CFR 366.22 - Accounts and records of service companies.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Accounts and records of service companies. 366.22 Section 366.22 Conservation of Power and Water Resources FEDERAL ENERGY..., FEDERAL POWER ACT AND NATURAL GAS ACT BOOKS AND RECORDS Accounting and Recordkeeping Under PUHCA 2005, the...

18 CFR 366.21 - Accounts and records of holding companies.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Accounts and records of holding companies. 366.21 Section 366.21 Conservation of Power and Water Resources FEDERAL ENERGY..., FEDERAL POWER ACT AND NATURAL GAS ACT BOOKS AND RECORDS Accounting and Recordkeeping Under PUHCA 2005, the...

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

Code of Federal Regulations, 2010 CFR

2010-10-01

... (Class B telephone companies); Basic area revenue-Account 5001 (Class A telephone companies). 36.212..., REVENUES, EXPENSES, TAXES AND RESERVES FOR TELECOMMUNICATIONS COMPANIES 1 Operating Revenues and Certain... companies); Basic area revenue—Account 5001 (Class A telephone companies). (a) Local private line revenues...

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.

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

Code of Federal Regulations, 2012 CFR

2012-07-01

... 29 Labor 9 2012-07-01 2012-07-01 false Definition of âplan assetsâ-insurance company general... assets”—insurance company general accounts. (a) In general. (1) This section describes, in the case where... policies are supported by assets of an insurance company's general account), which assets held by the...

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

Code of Federal Regulations, 2014 CFR

2014-07-01

... 29 Labor 9 2014-07-01 2014-07-01 false Definition of âplan assetsâ-insurance company general... assets”—insurance company general accounts. (a) In general. (1) This section describes, in the case where... policies are supported by assets of an insurance company's general account), which assets held by the...

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

Code of Federal Regulations, 2011 CFR

2011-07-01

... 29 Labor 9 2011-07-01 2011-07-01 false Definition of âplan assetsâ-insurance company general... assets”—insurance company general accounts. (a) In general. (1) This section describes, in the case where... policies are supported by assets of an insurance company's general account), which assets held by the...

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

Code of Federal Regulations, 2013 CFR

2013-07-01

... 29 Labor 9 2013-07-01 2013-07-01 false Definition of âplan assetsâ-insurance company general... assets”—insurance company general accounts. (a) In general. (1) This section describes, in the case where... policies are supported by assets of an insurance company's general account), which assets held by the...

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…

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2330... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 233, Notes payable to associate companies. 367.2330 Section 367.2330 Conservation of Power and Water Resources...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1450... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 145, Notes receivable from associate companies. 367.1450 Section 367.1450 Conservation of Power and Water Resources...

12 CFR 193.3 - Qualification of public accountant.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 12 Banks and Banking 1 2013-01-01 2013-01-01 false Qualification of public accountant. 193.3... REQUIREMENTS Form and Content of Financial Statements § 193.3 Qualification of public accountant. The term “qualified public accountant” means a certified public accountant or licensed public accountant certified or...

12 CFR 193.3 - Qualification of public accountant.

Code of Federal Regulations, 2014 CFR

2014-01-01

... 12 Banks and Banking 1 2014-01-01 2014-01-01 false Qualification of public accountant. 193.3... REQUIREMENTS Form and Content of Financial Statements § 193.3 Qualification of public accountant. The term “qualified public accountant” means a certified public accountant or licensed public accountant certified or...

12 CFR 193.3 - Qualification of public accountant.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 12 Banks and Banking 1 2012-01-01 2012-01-01 false Qualification of public accountant. 193.3... REQUIREMENTS Form and Content of Financial Statements § 193.3 Qualification of public accountant. The term “qualified public accountant” means a certified public accountant or licensed public accountant certified or...

12 CFR 390.382 - Qualification of public accountant.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 12 Banks and Banking 5 2012-01-01 2012-01-01 false Qualification of public accountant. 390.382....382 Qualification of public accountant. (See also 17 CFR 210.2-01.) The term “qualified public accountant” means a certified public accountant or licensed public accountant certified or licensed by a...

18 CFR 367.1830 - Account 183, Preliminary survey and investigation charges.

Code of Federal Regulations, 2010 CFR

2010-04-01

... account must be credited and the appropriate service company property account charged. If the work is... HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005...

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 generally...

76 FR 2805 - Delegation of Authority to the Chief Accountant

Federal Register 2010, 2011, 2012, 2013, 2014

2011-01-18

... respect to proposed rule changes of the Public Company Accounting Oversight Board pursuant to Section 107... effectiveness and efficiency of the Commission's PCAOB proposed rule filing process. DATES: Effective Date...''),\\1\\ proposed rules of the Public Company Accounting Oversight Board (``PCAOB'') are governed by...

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 other...

18 CFR 367.1240 - Account 124, Other investments.

Code of Federal Regulations, 2010 CFR

2010-04-01

... COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL 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...

18 CFR 367.9240 - Account 924, Property insurance.

Code of Federal Regulations, 2013 CFR

2013-04-01

... COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS...) This account must include the cost of insurance or reserve accruals to protect the service company...

18 CFR 367.9240 - Account 924, Property insurance.

Code of Federal Regulations, 2014 CFR

2014-04-01

... COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS...) This account must include the cost of insurance or reserve accruals to protect the service company...

18 CFR 367.9240 - Account 924, Property insurance.

Code of Federal Regulations, 2011 CFR

2011-04-01

... COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS...) This account must include the cost of insurance or reserve accruals to protect the service company...

18 CFR 367.9240 - Account 924, Property insurance.

Code of Federal Regulations, 2012 CFR

2012-04-01

... COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS...) This account must include the cost of insurance or reserve accruals to protect the service company...

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

Federal Register 2010, 2011, 2012, 2013, 2014

2011-08-24

... with respect to auditors that issue audit reports only for brokers or dealers that do not receive... Corporation; and If the Board exempts any public accounting firm from such an inspection program, the auditor... inspections of relevant audits and auditors and provide a source of information to help guide decisions about...

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 and...

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

Code of Federal Regulations, 2014 CFR

2014-01-01

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

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

Code of Federal Regulations, 2013 CFR

2013-01-01

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

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

Code of Federal Regulations, 2012 CFR

2012-01-01

... 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 and...

Company stock prices before and after public announcements related to oncology drugs.

PubMed

Rothenstein, Jeffrey M; Tomlinson, George; Tannock, Ian F; Detsky, Allan S

2011-10-19

Phase III clinical trials and Food and Drug Administration (FDA) regulatory decisions are critical for success of new drugs and can influence a company's market valuation. Knowledge of trial results before they are made public (ie, "inside information") can affect the price of a drug company's stock. We examined the stock prices of companies before and after public announcements regarding experimental anticancer drugs owned by the companies. We identified drugs that were undergoing evaluation in phase III trials or for regulatory approval by the US FDA from January 2000 to January 2009. Stock prices of companies that owned such drugs were analyzed for 120 trading days before and after the first public announcement of 1) results of clinical trials with positive and negative outcomes and 2) positive and negative regulatory decisions. All statistical tests were two-sided. We identified public announcements from 23 positive trials and 36 negative trials and from 41 positive and nine negative FDA regulatory decisions. The mean stock price for the 120 trading days before a phase III clinical trial announcement increased by 13.7% (95% confidence interval = -2.2% to 29.6%) for companies that reported positive trials and decreased by 0.7% (95% confidence interval = -13.8% to 12.3%) for companies that reported negative trials (P = .09). In a post hoc analysis comparing the stock price averaged over 60 trading days before and after day -60 relative to the clinical trial announcement, the mean stock price increased by 9.4% for companies that reported positive trials and decreased by 4.5% for companies that reported negative trials (P = .03). Changes in company stock prices before FDA regulatory decisions did not differ statistically between companies with positive decision and companies with negative decisions. Trends in company stock prices before the first public announcement differ for companies that report positive vs negative trials. This finding has important legal and

18 CFR 367.3960 - Account 396, Power operated equipment.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 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 SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL...

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 be...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... 13(b) of the Public Utility Holding Company Act of 1935, with respect to the performance of services or construction work for, or the sale of goods to, associate companies. (b) This Uniform System of..., telephone, or similar services, the sale of which is normally subject to public rate regulation, (3) in...

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…

Publication bias in the pulmonary/allergy literature: effect of pharmaceutical company sponsorship.

PubMed

Liss, Howard

2006-07-01

A publication bias exists towards positive results in studies funded by pharmaceutical companies. To determine whether drug studies in the pulmonary/allergy literature also demonstrate a publication bias towards more favorable results when a pharmaceutical company funds the study. We reviewed all original articles published in seven pulmonary and allergy journals between October 2002 and September 2003. Included in the review were studies of inhaled corticosteroids (oral or nasal), long- or short-acting bronchodilators, or leukotriene receptor antagonists. Articles with funding from a pharmaceutical company and/or one or more authors employed by a pharmaceutical company were considered pharmaceutical company-sponsored studies. The remaining studies were considered not sponsored by a pharmaceutical company. Results were compared to ascertain whether positive results were obtained more frequently in the company-sponsored studies. Of the 100 articles included in this review 63 were considered pharmaceutical company-sponsored research. Results favorable for the drugs studies were significantly more common in those funded by a pharmaceutical company (98% vs. 32%). In the pulmonary and allergy literature, as in other fields, there is a publication bias towards positive results in pharmaceutical company-sponsored research.

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

PubMed

Lethbridge, Jane

2011-07-01

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. 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. 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. 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.

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.…

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Insurance company undertaking....27d-2 Insurance company undertaking in lieu of segregated trust account. (a) Any depositor of or... established by such insurance company to meet such obligations; and (2) Such depositor or underwriter shall...

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

Code of Federal Regulations, 2012 CFR

2012-04-01

... 17 Commodity and Securities Exchanges 3 2012-04-01 2012-04-01 false Insurance company undertaking....27d-2 Insurance company undertaking in lieu of segregated trust account. (a) Any depositor of or... established by such insurance company to meet such obligations; and (2) Such depositor or underwriter shall...

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

Code of Federal Regulations, 2011 CFR

2011-04-01

... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Insurance company undertaking....27d-2 Insurance company undertaking in lieu of segregated trust account. (a) Any depositor of or... established by such insurance company to meet such obligations; and (2) Such depositor or underwriter shall...

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

Code of Federal Regulations, 2014 CFR

2014-04-01

... 17 Commodity and Securities Exchanges 4 2014-04-01 2014-04-01 false Insurance company undertaking....27d-2 Insurance company undertaking in lieu of segregated trust account. (a) Any depositor of or... established by such insurance company to meet such obligations; and (2) Such depositor or underwriter shall...

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

Code of Federal Regulations, 2013 CFR

2013-04-01

... 17 Commodity and Securities Exchanges 3 2013-04-01 2013-04-01 false Insurance company undertaking....27d-2 Insurance company undertaking in lieu of segregated trust account. (a) Any depositor of or... established by such insurance company to meet such obligations; and (2) Such depositor or underwriter shall...

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

PubMed

Van Belle, Sara; Mayhew, Susannah H

2016-07-07

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? 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. 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. We argue that in order to effectively achieve public accountability, accountability strategies are to be complementary and synergistic. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://www.bmj.com/company/products-services/rights-and-licensing/

17 CFR 270.17f-3 - Free cash accounts for investment companies with bank custodians.

Code of Federal Regulations, 2010 CFR

2010-04-01

....17f-3 Free cash accounts for investment companies with bank custodians. No registered investment company having a bank custodian shall hold free cash except, upon resolution of its board or directors, a... investment companies with bank custodians. 270.17f-3 Section 270.17f-3 Commodity and Securities Exchanges...

18 CFR 367.2190 - Account 219, Accumulated other comprehensive income.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 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 SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL...

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

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

Code of Federal Regulations, 2012 CFR

2012-01-01

... independent public accountants and accounting firms performing audit services. 390.97 Section 390.97 Banks and... debarment of independent public accountants and accounting firms performing audit services. (a) Scope. This... accountants and their accounting firms from performing independent audit and attestation services required by...

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

Code of Federal Regulations, 2014 CFR

2014-01-01

... independent public accountants and accounting firms performing audit services. 390.97 Section 390.97 Banks and... debarment of independent public accountants and accounting firms performing audit services. (a) Scope. This... accountants and their accounting firms from performing independent audit and attestation services required by...

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

Code of Federal Regulations, 2013 CFR

2013-01-01

... independent public accountants and accounting firms performing audit services. 390.97 Section 390.97 Banks and... debarment of independent public accountants and accounting firms performing audit services. (a) Scope. This... accountants and their accounting firms from performing independent audit and attestation services required by...

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…

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 licensed...

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 licensed...

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

Code of Federal Regulations, 2013 CFR

2013-01-01

... 12 Banks and Banking 6 2013-01-01 2012-01-01 true 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 licensed...

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

Code of Federal Regulations, 2014 CFR

2014-01-01

... 12 Banks and Banking 6 2014-01-01 2012-01-01 true 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 licensed...

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

Code of Federal Regulations, 2012 CFR

2012-01-01

... 12 Banks and Banking 6 2012-01-01 2012-01-01 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 licensed...

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 to...

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 to...

12 CFR 619.9270 - Qualified Public Accountant or External Auditor.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 12 Banks and Banking 7 2012-01-01 2012-01-01 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 to...

12 CFR 619.9270 - Qualified Public Accountant or External Auditor.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 12 Banks and Banking 7 2013-01-01 2013-01-01 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 to...

12 CFR 619.9270 - Qualified Public Accountant or External Auditor.

Code of Federal Regulations, 2014 CFR

2014-01-01

... 12 Banks and Banking 7 2014-01-01 2014-01-01 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 to...

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 with...

12 CFR 621.4 - Audit by qualified public accountant.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 12 Banks and Banking 7 2013-01-01 2013-01-01 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 with...

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 with...

12 CFR 621.4 - Audit by qualified public accountant.

Code of Federal Regulations, 2014 CFR

2014-01-01

... 12 Banks and Banking 7 2014-01-01 2014-01-01 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 with...

12 CFR 621.4 - Audit by qualified public accountant.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 12 Banks and Banking 7 2012-01-01 2012-01-01 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 with...

Effective mechanisms for environmental awareness enhancement of the Thai public company

NASA Astrophysics Data System (ADS)

Tilokwan, P.; Limjirakan, S.

2018-02-01

The purpose of this paper is to explore effective mechanisms towards environmental awareness enhancement of the Thai public company. The environmental awareness has been strongly mentioned in the international agenda such as Agenda 21 to achieve sustainable development and be implemented at the global communities in all sectors. Thailand’s environmental awareness has been set up as the national policy and continuously promoted in the business sectors. The selected study area is one of Thai industrial public companies mainly utilizing natural resources for its business. Data collection was conducted by using questionnaires with a stratified sampling method comprising of 28 managerial and 134 operational levels. Descriptive statistics were be used for data analysis presented in terms of percentage. The study found that the effective mechanisms towards environmental awareness enhancement include employees’ participation in environmental friendly field trip, environmental knowledge provided by the company, supply chain involvement, law enforcement, and international environmental standard applied by the company. This study would recommend that public participation should be involved in order to make the mechanisms effectively.

Development of Account Receivable and Payable System for Travel Bureau Company

NASA Astrophysics Data System (ADS)

Karma, I. G. M.; Susanti, J.

2018-01-01

Sales and purchases of products on credit made by travel bureau companies require serious handling because it involves a lot of money and many parties. This research aims to build information systems to handle account payables and receivables related to the purchase and sale of tour packages on credit. The methodology is object-oriented approach, by using MS. Visual Basic. Net as a programming language and MySQL as its database package. As the results are the Account Receivable information system that is used to handle accounts receivable on agents who have purchased a tour package on credit for the guests it sends, and the Account Payable information system that is used to handle company’s account payable to suppliers who provided products or services to guests who purchase tour packages. Both of these systems handle the interrelated matter of a particular guest. Therefore, if both systems are integrated with the reservation system will be able to provide income statement on the reservation of certain guests.

12 CFR 363.3 - Independent public accountant.

Code of Federal Regulations, 2013 CFR

2013-01-01

.... Notwithstanding the requirements set forth in applicable professional standards, the accountant's report must... forth in applicable professional standards, the independent public accountant must report the following on a timely basis to the audit committee: (1) All critical accounting policies and practices to be...

12 CFR 363.3 - Independent public accountant.

Code of Federal Regulations, 2014 CFR

2014-01-01

.... Notwithstanding the requirements set forth in applicable professional standards, the accountant's report must... forth in applicable professional standards, the independent public accountant must report the following on a timely basis to the audit committee: (1) All critical accounting policies and practices to be...

12 CFR 363.3 - Independent public accountant.

Code of Federal Regulations, 2012 CFR

2012-01-01

.... Notwithstanding the requirements set forth in applicable professional standards, the accountant's report must... forth in applicable professional standards, the independent public accountant must report the following on a timely basis to the audit committee: (1) All critical accounting policies and practices to be...

12 CFR 363.3 - Independent public accountant.

Code of Federal Regulations, 2011 CFR

2011-01-01

.... Notwithstanding the requirements set forth in applicable professional standards, the accountant's report must... forth in applicable professional standards, the independent public accountant must report the following on a timely basis to the audit committee: (1) All critical accounting policies and practices to be...

Company Reinvesting and Corporate ROI

DTIC Science & Technology

2011-08-01

Company Reinvesting and Corporate ROI Rob Holder HP-DOJ/DOS Account Executive Report Documentation Page Form ApprovedOMB No. 0704-0188 Public...reporting burden for the collection of information is estimated to average 1 hour per response , including the time for reviewing instructions, searching...4. TITLE AND SUBTITLE Company Reinvesting and Corporate ROI 5a. CONTRACT NUMBER 5b. GRANT NUMBER 5c. PROGRAM ELEMENT NUMBER 6. AUTHOR(S) 5d

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 152, Fuel stock... REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL...

Three Conn. Companies Provide Public with Chemical Information under EPA Settlements

EPA Pesticide Factsheets

Three Connecticut companies will report publically on their use of required toxic chemicals, creating a safer environment for the public, under the terms of three separate recent settlements with the US Environmental Protection Agency. All three settlement

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

Federal Register 2010, 2011, 2012, 2013, 2014

2012-07-23

... DEPARTMENT OF ENERGY Federal Energy Regulatory Commission [Docket No. EL12-84-000] MPS Customer Group v. Maine Public Service Company; Notice of Complaint Take notice that on July 13, 2012, pursuant..., MPS Customer Group (Complainant) filed a formal complaint against Maine Public Service Company (MPS or...

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…

18 CFR 367.3060 - Account 306, Leasehold improvements.

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... installation of additional facilities in rented offices or buildings to suit tenant's needs, placed in service...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... Consolidated and Combined Financial Statements § 210.3A-05 Special requirements as to public utility holding companies. There shall be shown in the consolidated balance sheet of a public utility holding company the... SECURITIES AND EXCHANGE COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES...

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

Federal Register 2010, 2011, 2012, 2013, 2014

2012-07-06

... Service Company; Notice of Initiation of Proceeding and Refund Effective Date On June 28, 2012, the... the proposed formula rate by Maine Public Service Company. Maine Public Service Company, 139 FERC ] 61,262 (2012). The refund effective date in Docket No. EL12-76-000, established pursuant to section 206(b...

Missouri Public School Accountability Report. 2009-10 School Year

ERIC Educational Resources Information Center

Missouri Department of Elementary and Secondary Education, 2010

2010-01-01

Each year, the Missouri Department of Elementary and Secondary Education publishes an online "school accountability report card" for each public school district, each building and each charter school. This document provides a statewide report card on key accountability measures about Missouri public schools, including information…

Student Perceptions of Public Accounting Internships: A Case Study

ERIC Educational Resources Information Center

Paine, Brenda E.

2017-01-01

The purpose of this dissertation research was to gather data about how students felt about their public accounting internships and to understand how their internship experiences affected their feelings toward public accounting and their career paths. One small, private, Midwest business college was selected for this case study research. Nine…

17 CFR 230.485 - Effective date of post-effective amendments filed by certain registered investment companies.

Code of Federal Regulations, 2010 CFR

2010-04-01

...-end management investment company, unit investment trust or separate account as defined in section 2(a... Commission, having due regard to the public interest and the protection of investors, may declare an... by a registered open-end management investment company, unit investment trust or separate account as...

Scaling behaviour in the growth of companies

NASA Astrophysics Data System (ADS)

Stanley, Michael H. R.; Amaral, Luís A. N.; Buldyrev, Sergey V.; Havlin, Shlomo; Leschhorn, Heiko; Maass, Philipp; Salinger, Michael A.; Stanley, H. Eugene

1996-02-01

A SUCCESSFUL theory of corporate growth should include both the external and internal factors that affect the growth of a company1-18. Whereas traditional models emphasize production-related influences such as investment in physical capital and in research and development18, recent models10-20 recognize the equal importance of organizational infrastructure. Unfortunately, no exhaustive empirical account of the growth of companies exists by which these models can be tested. Here we present a broad, phenomenological picture of the dependence of growth on company size, derived from data for all publicly traded US manufacturing companies between 1975 and 1991. We find that, for firms with similar sales, the distribution of annual (logarithmic) growth rates has an exponential form; the spread in the distribution of rates decreases with increasing sales as a power law over seven orders of magnitude. A model wherein the probability of a company's growth depends on its past as well as present sales accounts for the former observation. As the latter observation applies to companies that manufacture products of all kinds, organizational structures common to all firms might well be stronger determinants of growth than production-related factors, which differ for companies producing different goods.

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.

Assessing public forecasts to encourage accountability: The case of MIT's Technology Review.

PubMed

Funk, Jeffrey

2017-01-01

Although high degrees of reliability have been found for many types of forecasts purportedly due to the existence of accountability, public forecasts of technology are rarely assessed and continue to have a poor reputation. This paper's analysis of forecasts made by MIT's Technology Review provides a rare assessment and thus a means to encourage accountability. It first shows that few of the predicted "breakthrough technologies" currently have large markets. Only four have sales greater than $10 billion while eight technologies not predicted by Technology Review have sales greater than $10 billion including three with greater than $100 billion and one other with greater than $50 billion. Second, possible reasons for these poor forecasts are then discussed including an over emphasis on the science-based process of technology change, sometimes called the linear model of innovation. Third, this paper describes a different model of technology change, one that is widely used by private companies and that explains the emergence of those technologies that have greater than $10 billion in sales. Fourth, technology change and forecasts are discussed in terms of cognitive biases and mental models.

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

...] Pacific Gas & Electric Company; Notice of Public Meeting on Draft Environmental Impact Statement July 29... Electric Company. This meeting is open to the public. At this meeting, State and Federal resource agency... further information on this project, contact the environmental coordinator CarLisa Linton-Peters at (202...

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

... Markets, LLC, Complainant v. Public Service Company of New Mexico, Respondent; Notice of Complaint April... 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 Mexico (Respondent) alleging that...

Public Health Departments and Accountable Care Organizations: Finding Common Ground in Population Health

PubMed Central

Ingram, Richard; Scutchfield, F. Douglas

2015-01-01

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. PMID:25790392

48 CFR 30.102 - Cost Accounting Standards Board publication.

Code of Federal Regulations, 2010 CFR

2010-10-01

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

Independent evaluation: insights from public accounting.

PubMed

Brown, Abigail B; Klerman, Jacob Alex

2012-06-01

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

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…

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 457.1, Direct... Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY..., FEDERAL POWER ACT AND NATURAL GAS ACT Operating Revenue Chart of Accounts § 367.4571 Account 457.1, Direct...

75 FR 1492 - Commission Guidance Regarding Independent Public Accountant Engagements Performed Pursuant to...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-01-11

... Guidance Regarding Independent Public Accountant Engagements Performed Pursuant to Rule 206(4)-2 Under the... independent public accountants in connection with the adoption of amendments to Rule 206(4)-2 under the... least once during each calendar year by an independent public accountant \\1\\ (``accountant''), pursuant...

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

... (Class A Telephone Companies). 36.311 Section 36.311 Telecommunication FEDERAL COMMUNICATIONS COMMISSION..., office equipment, and general purpose computers. (b) The expenses in these account are apportioned among...

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

... (Class A Telephone Companies). 36.311 Section 36.311 Telecommunication FEDERAL COMMUNICATIONS COMMISSION..., office equipment, and general purpose computers. (b) The expenses in these account are apportioned among...

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

... (Class A Telephone Companies). 36.311 Section 36.311 Telecommunication FEDERAL COMMUNICATIONS COMMISSION..., office equipment, and general purpose computers. (b) The expenses in these account are apportioned among...

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…

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

Federal Register 2010, 2011, 2012, 2013, 2014

2010-04-13

... DEPARTMENT OF ENERGY Federal Energy Regulatory Commission [ Docket No. RP10-517-000] Wisconsin Electric Power Company, Wisconsin Gas LLC, Wisconsin Public Service Corporation: Complainants; ANR Pipeline... Commission's Rules of Practice and Procedure, 18 CFR 385.206 (2009), Wisconsin Electric Power Company...

12 CFR 390.382 - Qualification of public accountant. (See also 17 CFR 210.2-01.)

Code of Federal Regulations, 2013 CFR

2013-01-01

... 12 Banks and Banking 5 2013-01-01 2013-01-01 false Qualification of public accountant. (See also... Accounting Requirements § 390.382 Qualification of public accountant.(See also 17 CFR 210.2-01.) The term “qualified public accountant” means a certified public accountant or licensed public accountant certified or...

12 CFR 390.382 - Qualification of public accountant. (See also 17 CFR 210.2-01.)

Code of Federal Regulations, 2014 CFR

2014-01-01

... 12 Banks and Banking 5 2014-01-01 2014-01-01 false Qualification of public accountant. (See also... Accounting Requirements § 390.382 Qualification of public accountant. (See also 17 CFR 210.2-01.) The term “qualified public accountant” means a certified public accountant or licensed public accountant certified or...

Are hospital quality improvement and public accountability compatible?

PubMed

Panzer, R J

1994-07-01

The goals of public accountability and quality improvement are compatible in theory but not necessarily in practice. Both concepts emphasize the customer. However, those working toward these two goals design systems with quite different roles and relationships between the providers and consumers of health care. Superficial interactions obstruct meaningful dialogue about how to build a better system meeting both sets of goals. Current practices of public accountability and quality improvement have fundamentally different paradigms concerning the roles and responsibilities of those who provide and those who consume health care. There are at least three ways to improve the current relationship between public accountability and quality improvement. First, optimizing the design and performance of each effort would be an improvement since the goals are highly compatible. Neither ideal currently meets its own expectations, creating distrust among the proponents of each when reality falls short. Second, the two efforts could be coordinated through joint community-level planning and sharing. Finally and optimally, the two concepts could be made part of the same community-level cooperative system, an approach that offers the greatest opportunity for achieving shared goals.

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.

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

... Generation and Transmission Association, Inc. v. Public Service Company of New Mexico; Notice of Complaint... CFR 385.206 and 18 CFR 385.212, Tri-State Generation and Transmission Association, Inc. (Complainant), filed a complaint against the Public Service Company of New Mexico (Respondent or PNM) alleging that...

Assessing public forecasts to encourage accountability: The case of MIT’s Technology Review

PubMed Central

2017-01-01

Although high degrees of reliability have been found for many types of forecasts purportedly due to the existence of accountability, public forecasts of technology are rarely assessed and continue to have a poor reputation. This paper’s analysis of forecasts made by MIT’s Technology Review provides a rare assessment and thus a means to encourage accountability. It first shows that few of the predicted “breakthrough technologies” currently have large markets. Only four have sales greater than $10 billion while eight technologies not predicted by Technology Review have sales greater than $10 billion including three with greater than $100 billion and one other with greater than $50 billion. Second, possible reasons for these poor forecasts are then discussed including an over emphasis on the science-based process of technology change, sometimes called the linear model of innovation. Third, this paper describes a different model of technology change, one that is widely used by private companies and that explains the emergence of those technologies that have greater than $10 billion in sales. Fourth, technology change and forecasts are discussed in terms of cognitive biases and mental models. PMID:28797114

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

... NUCLEAR REGULATORY COMMISSION [Docket Nos. STN 50-528, STN 50-529, and STN 50-530; NRC-2010-0114] Arizona Public Service Company, Palo Verde Nuclear Generating Station, Units 1, 2, and 3; Environmental...-74, issued to Arizona Public Service Company (APS, the licensee), for operation of the Palo Verde...

48 CFR 30.102 - Cost Accounting Standards Board publication.

Code of Federal Regulations, 2011 CFR

2011-10-01

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

5 CFR 950.203 - Public accountability standards.

Code of Federal Regulations, 2012 CFR

2012-01-01

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

5 CFR 950.203 - Public accountability standards.

Code of Federal Regulations, 2014 CFR

2014-01-01

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

5 CFR 950.203 - Public accountability standards.

Code of Federal Regulations, 2013 CFR

2013-01-01

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

5 CFR 950.203 - Public accountability standards.

Code of Federal Regulations, 2011 CFR

2011-01-01

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

Exploring the public-private and company size differences in employees' work characteristics and burnout: data analysis of a nationwide survey in Taiwan.

PubMed

Yeh, Wan-Yu; Yeh, Ching-Ying; Chen, Chiou-Jong

2018-05-15

Distinct differences exist between public-private sector organizations with respect to the market environment and operational objectives; furthermore, among private sector businesses, organizational structures and work conditions often vary between large- and small-sized companies. Despite these obvious structural distinctions, however, sectoral differences in employees' psychosocial risks and burnout status in national level have rarely been systematically investigated. Based on 2013 national employee survey data, 15,000 full-time employees were studied. Sector types were classified into "public," "private enterprise-large (LE)," and "private enterprise-small and medium (SME);" based on the definition of SMEs by Taiwan Ministry of Economic Affairs, and the associations of sector types with self-reported burnout status (measured by the Chinese version of Copenhagen Burnout Inventory) were examined, taking into account other work characteristics and job instability indicators. Significantly longer working hours and higher perceived job insecurity were found among private sector employees than their public sector counterparts. With further consideration of company size, greater dissatisfaction of job control and career prospect were found among SME employees than the other two sector type workers. This study explores the pattern of public-private differences in work conditions and employees' stress-related problems to have policy implications for supporting mechanism for disadvantaged workers in private sectors.

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…

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...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 458.1, Direct... Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY..., FEDERAL POWER ACT AND NATURAL GAS ACT Operating Revenue Chart of Accounts § 367.4581 Account 458.1, Direct...

Revenue, Costs and Net Income of 13 Publicly Owned Newspaper Companies 1971-1974.

ERIC Educational Resources Information Center

Shaw, Whitney R.

Increasing public ownership of United States daily newspaper companies is an important trend in modern journalism. Since it is impossible to grasp the essence of daily newspapers without understanding their unique economic principles, this study draws data from the yearly financial reports (1971-1974) of 13 publicly owned publishing companies…

Approaches to Program Accounting for Public Schools. Presentations and Discussions of the National Conference on Program Accounting for Public Schools (University of California, Los Angeles, July 1968).

ERIC Educational Resources Information Center

Lindman, Erick L., Ed.

This volume contains papers presented at The National Conference on Program Accounting for Public Schools held at The University of California at Los Angeles, in July 1968. The papers describe six public school expenditure classification systems designed to facilitate program budgeting and cost analysis. The account classification systems are…

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

... Company, Palo Verde Nuclear Generating Station, Unit 3; Environmental Assessment and Finding of No.... NPF-74, issued to Arizona Public Service Company (APS, the licensee), for operation of Palo Verde... Statement for the Palo Verde Nuclear Generating Station, NUREG-0841, dated February 1982. Agencies and...

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

... DEPARTMENT OF ENERGY Federal Energy Regulatory Commission [Project No. 2662-012-CT; Project No. 12968-001-CT] FirstLight Hydro Generating Company, City of Norwich Dept. of Public Utilities; Notice of...Light Hydro Generating Company and the City of Norwich Dept. of Public Utilities to discuss the...

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…

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)

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.

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...

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... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 131, Cash. 367.1310 Section 367.1310 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION...

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

... DEPARTMENT OF ENERGY Federal Energy Regulatory Commission [Docket No. EL10-61-002] Cargill Power Markets, LLC v. Public Service Company of New Mexico; Notice of Compliance Filing Take notice that on March 12, 2012, Public Service Company of New Mexico and Cargill Power Markets, LLC submitted a...

How do the top 12 pharmaceutical companies operate safety pharmacology?

PubMed

Ewart, Lorna; Gallacher, David J; Gintant, Gary; Guillon, Jean-Michel; Leishman, Derek; Levesque, Paul; McMahon, Nick; Mylecraine, Lou; Sanders, Martin; Suter, Willi; Wallis, Rob; Valentin, Jean-Pierre

2012-09-01

How does safety pharmacology operate in large pharmaceutical companies today? By understanding our current position, can we prepare safety pharmacology to successfully navigate the complex process of drug discovery and development? A short anonymous survey was conducted, by invitation, to safety pharmacology representatives of the top 12 pharmaceutical companies, as defined by 2009 revenue figures. A series of multiple choice questions was designed to explore group size, accountabilities, roles and responsibilities of group members, outsourcing policy and publication record. A 92% response rate was obtained. Six out of 11 companies have 10 to 30 full time equivalents in safety pharmacology, who hold similar roles and responsibilities; although the majority of members are not qualified at PhD level or equivalent. Accountabilities were similar across companies and all groups have accountability for core battery in vivo studies and problem solving activities but differences do exist for example with in vitro safety screening and pharmacodynamic/pharmokinetic modeling (PK/PD). The majority of companies outsource less than 25% of studies, with in vitro profiling being the most commonly outsourced activity. Finally, safety pharmacology groups are publishing 1 to 4 articles each year. This short survey has highlighted areas of similarity and differences in the way large pharmaceutical companies operate safety pharmacology. Copyright © 2012 Elsevier Inc. All rights reserved.

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... franchises; or for the purpose of influencing the decisions of public officials. (b) This account must not...

Taking the provider-driven company public: a primer on business and legal issues.

PubMed

Becker, S; Pristave, R J; Liebers, E H

1996-01-01

The article provides a concise review of the critical business and legal characteristics of recent health care-driven initial public offerings. In that regard, the article examines three recent provider-driven companies that have effectuated initial public offerings, and reviews certain of their business fundamentals and the manner in which each handled various legal disclosure issues.

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

... financial information within generally accepted accounting principles that have been discussed with... the person(s) identified by the auditor as responsible for overseeing the accounting and financial...-making authority and responsibility to oversee the accounting and financial reporting processes of the...

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.

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…

76 FR 14436 - South Carolina Electric and Gas Company (SCE&G) and the South Carolina Public Service Authority...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-03-16

... NUCLEAR REGULATORY COMMISSION [NRC-2008-0441] South Carolina Electric and Gas Company (SCE&G) and the South Carolina Public Service Authority (Santee Cooper); Notice of Availability of Application for a Combined License On March 27, 2008, South Carolina Electric and Gas Company (SCE&G) acting as itself and agent for the South Carolina Public...

Public accountability needs to be enforced -a case study of the governance arrangements and accountability practices in a rural health district in Ghana.

PubMed

Van Belle, Sara; Mayhew, Susannah H

2016-10-12

Improving public accountability is currently high on the global agenda. At the same time, the organisation of health services in low- and middle-income countries is taking place in fragmented institutional landscapes. State and non-state actors are involved in increasingly complex governance arrangements. This often leads to coordination problems, confusion of roles and responsibilities and possibly accountability gaps. This study aimed at assessing the governance arrangements and the accountability practices of key health actors at the level of a Ghanaian health district with the aim to understand how far public accountability is achieved. We adopted the case study design as it allows for in-depth analysis of the governance arrangements and accountability relations between actors, their formal policies and actual accountability practices towards the public and towards stakeholders. Data were collected at a rural health district using in-depth interviews, observation and document review. In the analysis, we used a four-step sequence: identification of the key actors and their relationships, description of the multi-level governance arrangements, identification of the actual accountability relations and practices between all actors and finally appraisal of the public accountability practices, which we define as those practices that ensure direct accountability towards the public. In this rural health district with few (international) non-governmental organisations and private sector providers, accountability linkages towards management and partners in health programmes were found to be strong. Direct accountability towards the public, however, was woefully underdeveloped. This study shows that in settings where there is a small number of actors involved in organising health care, and where the state actors are underfunded, the intense interaction can lead to a web of relations that favours collaboration between partners in health service delivery, but fails public

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)

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…

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.

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…

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

PubMed

Alexander, Eleanore; Yach, Derek; Mensah, George A

2011-08-01

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. 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. 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. 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 implementing programs to improve the

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

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 § 32...

18 CFR 367.4350 - Account 435, Extraordinary deductions.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 435, Extraordinary deductions. 367.4350 Section 367.4350 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...

18 CFR 367.4340 - Account 434, Extraordinary income.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 434, Extraordinary income. 367.4340 Section 367.4340 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 UNIFOR...

A theoretical and econometric analysis of the economic rationale backing the Public Utility Holding Company Act of 1935: A revisionist history

NASA Astrophysics Data System (ADS)

Schrade, William Ralph

This dissertation challenges the economic rationale which justified the passage of the Public Utility Holding Company Act. It argues that the public utility holding company was a dynamic organization which overcame regulatory and organizational obstacles preventing consolidation of a fragmented industry. The historical evidence shows the holding company acted as a unique creator of liquidity which lowered the cost of capital for its constituent companies. Its organizational contribution achieved production economies by coordinating production to take advantage of the stochastic nature of demand diversity. These results are supported by the application of cliometrics to the historical record left by the public utility holding company. Two additional contributions of this dissertation are that by studying holding company operations and its historical development, the modern observer gets a better understanding of how this industry was meant to work and it also shows how the private market will seek organizational remedies for imperfect resource markets and institutional impediments.

The mortality of companies.

PubMed

Daepp, Madeleine I G; Hamilton, Marcus J; West, Geoffrey B; Bettencourt, Luís M A

2015-05-06

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.

Guide for studying and evaluating internal accounting controls. Oil and gas exploration, development and production

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

Not Available

1981-01-01

One of the most important responsibilities of any company's management is to establish and maintain, via periodic evaluations, is adequate internal accounting controls. Arthur Andersen and Co. approaches this problem as it relates to the oil and gas industry by logically dividing the economic events that affect a given company into four groups of activity termed ''business cycles'': treasury, expenditure, conversion (exploration, development, and production), and revenue activities. Independent public accountants can evaluate a company's existing internal controls much more thoroughly by studying only one category of business transactions at a time. Arthur Andersen's guide to reviewing internal controls coversmore » each step of this ''transaction-flow'' method as applied to a typical oil and gas company.« less

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

Awareness of the Public versus Private Accounting Divide, and Its Impact on the Career Path Preference of Accounting Students

ERIC Educational Resources Information Center

Crossman, H. Anthony

2017-01-01

This research assesses what knowledge upper-level accounting students possess about the distinctions between the public and private branches of accounting, as well as the influence such knowledge might have on their accounting branch choice. Overall, the study concluded that, before they were aware of the pros and cons of each career path,…

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

... Accounting Oversight Board; Notice of Filing of Proposed Board Funding Final Rules for Allocation of the...'' means the portion of the accounting support fee established by the Board that is to be allocated among... support fee'' means the portion of the accounting support fee established by the Board that is to be...

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.

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

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

ERIC Educational Resources Information Center

Beaulieu, Paul

2006-01-01

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

Scaling up the energy service company business: market status and company feedback in the Russian Federation

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

Roshchanka, Volha; Evans, Meredydd

Many energy efficiency professionals have proposed using Energy Performance Contracts (EPCs) as a mechanism to improve public sector energy efficiency in countries with restrictive government budgets. However, in practice, most middle-income countries have used this mechanism only in a limited way. Russia offers an interesting case study because of its huge energy savings opportunities, increasing energy prices, robust political backing for public sector energy efficiency, and evolving legislation that supports EPCs. In 2009, the Russian Federation launched a program to reduce the energy intensity of the country’s large public sector, which accounts for 9 percent of Russia’s total energy consumption.more » To achieve energy efficiency goals, Russia experimented with its public procurement rules, adjusting them to encourage EPCs. We conducted structured interviews with Energy Service Companies (ESCOs) in Russia and supplemented them with online research. Our review shows that, to date, nearly 50 ESCOs signed about 150 contracts in public facilities. Most ESCO contracts in Russia are for 5 years, and they generally are small (under $100,000). ESCOs in Russia face a challenging environment, which leads to smaller projects. ESCOs also are concerned about costly and risky tender procedures, uncertainty regarding repayment from public facilities, the inability to expand projects, and financing. We discuss these challenges and propose potential solutions at policy and company levels. The ESCOs feedback regarding Russia’s experimental model can inform the country’s program for public sector energy efficiency and offer lessons for other countries attempting to develop the EPC mechanism.« less

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

Federal Register 2010, 2011, 2012, 2013, 2014

2010-10-20

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

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…

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. © 2012 American

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... 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 this... companies doing business with nonassociate companies. 256.01-2 Section 256.01-2 Commodity and Securities...

18 CFR 367.1840 - Account 184, Clearing accounts.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 184, Clearing accounts. 367.1840 Section 367.1840 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO...

18 CFR 367.2320 - Account 232, Accounts payable.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 232, Accounts payable. 367.2320 Section 367.2320 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO...

76 FR 35245 - Country Investors Life Assurance Company, et al.

Federal Register 2010, 2011, 2012, 2013, 2014

2011-06-16

... Life Assurance Company, et al. June 9, 2011. AGENCY: Securities and Exchange Commission (the.... Applicants: COUNTRY Investors Life Assurance Company (the ``Company''), COUNTRY Investors Variable Life Account (the ``Life Account'') and COUNTRY Investors Variable Annuity Account (the ``Annuity Account...

Legal Accountability for Public School Discipline--Fact or Fiction?

ERIC Educational Resources Information Center

de Waal, Elda

2011-01-01

Educators, learners and parents/caregivers should be held accountable for instilling learner discipline through clear guidelines and limitations to achieve security at public schools. Two previously identified education challenges are sustaining well-disciplined education systems and ensuring that educators are attentive to legal parameters in…

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

... NUCLEAR REGULATORY COMMISSION [NRC-2008-0441] South Carolina Electric and Gas Company (SCE&G) and the South Carolina Public Service Authority (Santee Cooper) Notice of Availability of Application for a Combined License On March 27, 2008, South Carolina Electric and Gas Company (SCE&G) acting as...

47 CFR 32.2000 - Instructions for telecommunications plant accounts.

Code of Federal Regulations, 2010 CFR

2010-10-01

... accounting company, shall be accounted for at original cost, except that property, plant and equipment... less than $100,000 for Class A companies or $25,000 for Class B companies. (2) The accounting for... accounting for construction costs, the utility shall charge to the telecommunications plant accounts, where...

Publicity campaign, wellness event raise awareness of Michigan home health company, products.

PubMed

2007-01-01

HoMedics, a home healthcare and wellness company in Commerce Township, MI, had a problem. As a leading manufacturer of personal wellness and home healthcare products, its product line was constantly evolving with new and innovative technological advances. But with so many rapid changes, HoMedics had trouble educating the media about its new product lines quickly enough. The solution? A multiphase public relations campaign.

47 CFR 32.7199 - Content of accounts.

Code of Federal Regulations, 2010 CFR

2010-10-01

... FOR TELECOMMUNICATIONS COMPANIES Instructions For Other Income Accounts § 32.7199 Content of accounts. The Operating Tax accounts shall include the taxes arising from the central operations of the company. ...

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 or...

The first private sector health insurance company in Ghana.

PubMed

Huff-Rousselle, M; Akuamoah-Boateng, J

1998-01-01

This article analyses the development of Ghana's first private sector health insurance company, the Nationwide Medical Insurance Company. Taking both policy and practical considerations into account (stakeholders' perspectives, economic viability, equity and efficiency), it is structured around key questions which help to define the position and roles of stakeholders--the insurance agency itself, contributors, beneficiaries, and providers--and how they relate to one another and the insurance scheme. These relationships will to a large extent determine Nationwide's long-term success or failure. By creating a unique alliance between physician providers and private sector companies, Nationwide has used employers' interest in cost containment and physicians' interest in expanding their client base as an entrée into the virgin territory of health insurance, and created a hybrid variety of private sector insurance with some of the attributes of a health maintenance organization or managed care. The case study is unusual in that, while public sector programs are often open to academic scrutiny, researchers have rarely had access to detailed data on the establishment of a single private sector insurance company in a developing country. Given that Ghana is planning to launch a national health insurance plan, the article concludes by considering what the experience of this private sector initiative might have to offer public sector planners.

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…

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

... DEPARTMENT OF ENERGY Federal Energy Regulatory Commission [Docket No. PR10-45-000] 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. Take notice that on June 25, 2010, Arizona Public...

18 CFR 367.23 - Transactions with non-associate companies.

Code of Federal Regulations, 2010 CFR

2010-04-01

... excess or deficiency of the cost on servicing the non-associate companies must be charged to account 458... charged to account 458.4 (§ 367.4584). In computing charges to associate companies for any calendar year, any net credit in this account must be deducted from amounts reimbursable by associate companies as...

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.

18 CFR 367.5000 - Accounts 500-598, Electric operation and maintenance accounts.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Accounts 500-598... Accounts 500-598, Electric operation and maintenance accounts. Service companies must use accounts 500 through 598 in part 101 of this chapter. ...

18 CFR 367.5000 - Accounts 500-598, Electric operation and maintenance accounts.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Accounts 500-598... Accounts 500-598, Electric operation and maintenance accounts. Service companies must use accounts 500 through 598 in part 101 of this chapter. ...

18 CFR 367.5000 - Accounts 500-598, Electric operation and maintenance accounts.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Accounts 500-598... Accounts 500-598, Electric operation and maintenance accounts. Service companies must use accounts 500 through 598 in part 101 of this chapter. ...

18 CFR 367.5000 - Accounts 500-598, Electric operation and maintenance accounts.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Accounts 500-598... Accounts 500-598, Electric operation and maintenance accounts. Service companies must use accounts 500 through 598 in part 101 of this chapter. ...

18 CFR 367.5000 - Accounts 500-598, Electric operation and maintenance accounts.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Accounts 500-598... Accounts 500-598, Electric operation and maintenance accounts. Service companies must use accounts 500 through 598 in part 101 of this chapter. ...

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

... DEPARTMENT OF ENERGY Federal Energy Regulatory Commission [Docket Nos. EL12-42-000 and EL12-43-000] TGP Granada, LLC v. Public Service Company of New Mexico; Tortoise Capital Resources Corp.: Notice of...), and 385.212 (2012), TGP Granada, LLC (Complainant) filed (1) a formal complaint against the Public...

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

Federal Register 2010, 2011, 2012, 2013, 2014

2013-06-26

...] American Family Life Insurance Company, et al. June 20, 2013. AGENCY: Securities and Exchange Commission...: American Family Life Insurance Company (the ``Company''), American Family Variable Account I (the ``Life... Products Fund (``Fidelity Fund''), currently held by the Life Account and the Annuity Account (each an...

The role of public law-based litigation in tobacco companies' strategies in high-income, FCTC ratifying countries, 2004-14.

PubMed

Steele, Sarah L; Gilmore, Anna B; McKee, Martin; Stuckler, David

2016-09-01

Tobacco companies use a host of strategies to undermine public health efforts directed to reduce and eliminate smoking. The success, failure and trends in domestic litigation used by tobacco companies to undermine tobacco control are not well understood, with commentators often assuming disputes are trade related or international in nature. We analyse domestic legal disputes involving tobacco companies and public health actors in high-income countries across the last decade to ascertain the types of action and the success or failure of cases, develop effective responses. WorldLii, a publicly available online law repository, was used to identify domestic court cases involving tobacco companies from 2004 to 2014, while outcome data from LexisNexis and Westlaw databases were used to identify appeals and trace case history. We identified six domestic cases in the UK, Australia and Canada, noting that the tobacco industry won only one of six cases; a win later usurped by legislative reform and a further court case. Nevertheless, we found cases involve significant resource costs for governments, often progressing across multiple jurisdictional levels. We suggest that, in light of our results, while litigation takes up significant time and incurs legal costs for health ministries, policymakers must robustly fend off suggestions that litigation wastes taxpayers' money, pointing to the good prospects of winning such legal battles. © The Author 2015. Published by Oxford University Press on behalf of Faculty of Public Health.

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 within...

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 within...

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

Code of Federal Regulations, 2014 CFR

2014-07-01

... 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 within...

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

Code of Federal Regulations, 2013 CFR

2013-07-01

... 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 within...

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

Code of Federal Regulations, 2012 CFR

2012-07-01

... 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 within...

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

77 FR 66216 - Union Railroad Company-Corporate Family Merger Exemption-McKeesport Connecting Railroad Company

Federal Register 2010, 2011, 2012, 2013, 2014

2012-11-02

..., accounting, reporting, and related burdens associated with the maintenance of the two separate corporate... Company--Corporate Family Merger Exemption-- McKeesport Connecting Railroad Company Union Railroad Company... verified notice of exemption under 49 CFR 1180.2(d)(3) for a corporate family transaction pursuant to which...

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 for...

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

... 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 for...

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

Code of Federal Regulations, 2014 CFR

2014-04-01

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

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

Code of Federal Regulations, 2012 CFR

2012-04-01

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

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 for...

76 FR 16456 - South Carolina Electric and Gas Company (SCE&G) and the South Carolina Public Service Authority...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-03-23

... NUCLEAR REGULATORY COMMISSION [NRC-2008-0441] South Carolina Electric and Gas Company (SCE&G) and the South Carolina Public Service Authority (Santee Cooper); Notice of Availability of Application for... itself and agent for the South Carolina Public Service Authority also known as Santee Cooper filed with...

76 FR 12998 - South Carolina Electric and Gas Company (SCE&G) and the South Carolina Public Service Authority...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-03-09

... NUCLEAR REGULATORY COMMISSION [NRC-2008-0441] South Carolina Electric and Gas Company (SCE&G) and the South Carolina Public Service Authority (Santee Cooper); Notice of Availability of Application for... itself and agent for the South Carolina Public Service Authority also known as Santee Cooper filed with...

'We have a rich heritage and, we believe, a bright future': how transnational tobacco companies are using Twitter to oppose policy and shape their public identity.

PubMed

Watts, Christina; Hefler, Marita; Freeman, Becky

2018-04-17

The tobacco industry has a long history of opposing tobacco control policy and promoting socially responsible business practices. With the rise of social media platforms, like Twitter, the tobacco industry is enabled to readily and easily communicate these messages. All tweets published by the primary corporate Twitter accounts of British American Tobacco (BAT), Imperial Brands PLC (Imperial), Philip Morris International (PMI) and Japan Tobacco International (JTI) were downloaded in May 2017 and manually coded under 30 topic categories. A total of 3301 tweets across the four accounts were analysed. Overall, the most prominent categories of tweets were topics that opposed or critiqued tobacco control policies (36.3% of BAT's tweets, 35.1% of Imperial's tweets, 34.0% of JTI's tweets and 9.6% of PMI's tweets). All companies consistently tweeted to promote an image of being socially and environmentally responsible. Tweets of this nature comprised 29.1% of PMI's tweets, 20.9% of JTI's tweets, 18.4% of Imperial's tweets and 18.4% of BAT's tweets. BAT, Imperial, JTI and PMI also frequently used Twitter to advertise career opportunities, highlight employee benefits, promote positive working environments and bring attention to awards and certifications that the company had received (11.6%, 11.1%, 19.3% and 45.7% of the total tweets published by each account, respectively). Transnational tobacco companies are using Twitter to oppose tobacco control policy and shape their public identity by promoting corporate social responsibility initiatives in violation of WHO Framework Convention on Tobacco Control. Regulation of the tobacco industry's global online activities is required. © Article author(s) (or their employer(s) unless otherwise stated in the text of the article) 2018. All rights reserved. No commercial use is permitted unless otherwise expressly granted.

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…

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

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

... DEPARTMENT OF ENERGY Federal Energy Regulatory Commission [Docket No. PF12-9-000] Constitution... Constitution Pipeline Project On October 24, 2012, the Federal Energy Regulatory Commission (FERC or Commission) will hold an additional public scoping meeting for Constitution Pipeline Company's (Constitution...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... associated company's facilities. (11) Stationery and office supplies and expenses. (12) Losses from... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 416, Costs and... Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC...

78 FR 59991 - Advisory Committee on Small and Emerging Companies

Federal Register 2010, 2011, 2012, 2013, 2014

2013-09-30

... Business Policy, Securities and Exchange Commission, 100 F Street, NE., Washington DC 20549, (202) 551-3460... small businesses (``emerging companies'') and publicly traded companies with less than $250 million in... emerging companies and smaller public companies; and (3) Public reporting and corporate governance...

76 FR 19150 - Jackson National Life Insurance Company, et al.

Federal Register 2010, 2011, 2012, 2013, 2014

2011-04-06

... Life Insurance Company, et al. March 31, 2011. AGENCY: The Securities and Exchange Commission...: Jackson National Life Insurance Company (``Jackson''), Jackson National Separate Account--I (the ``JNL Separate Account''), Jackson National Life Insurance Company of New York (``JNLNY'') and collectively with...

18 CFR 367.3920 - Account 392, Transportation equipment.

Code of Federal Regulations, 2014 CFR

2014-04-01

..., 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 purposes...

18 CFR 367.3920 - Account 392, Transportation equipment.

Code of Federal Regulations, 2012 CFR

2012-04-01

..., 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 purposes...

18 CFR 367.3920 - Account 392, Transportation equipment.

Code of Federal Regulations, 2013 CFR

2013-04-01

..., 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 purposes...

77 FR 553 - Surety Companies Acceptable on Federal Bonds: Termination; Western Bonding Company

Federal Register 2010, 2011, 2012, 2013, 2014

2012-01-05

.... Department of the Treasury, Financial Management Service, Financial Accounting and Services Division, Surety..., 2011. Laura Carrico, Director, Financial Accounting and Services Division, Financial Management Service...: Termination; Western Bonding Company AGENCY: Financial Management Service, Fiscal Service, Department of the...

76 FR 1197 - Arizona Public Service Company, Palo Verde Nuclear Generating Station; Notice of Availability of...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-01-07

... NUCLEAR REGULATORY COMMISSION [Docket Nos. 50-528, 50-529, 50-530; NRC-2009-0012] Arizona Public Service Company, Palo Verde Nuclear Generating Station; Notice of Availability of the Final Supplement 43... of operation for the Palo Verde Nuclear Generating Station (PVNGS). Possible alternatives to the...

Public administration and R&D localisation by pharmaceutical and biotech companies: a theoretical framework and the Italian case-study.

PubMed

Jommi, Claudio; Paruzzolo, Silvia

2007-04-01

This article has two objectives. It firstly provides a general framework for variables that influence R&D (Research and Development) localisation by pharmaceutical and biotech companies. The analysis of R&D localization includes both in-house R&D and contracted R&D. Following a systematic literature search, these variables were classified into four distinct categories: regulatory environment, institutional framework, national systems of innovation and local development and specialisation. The authors highlight that some of these factors directly depend on the action of public administrations (e.g., patent protection, price regulation, public investments in research, and incentives to private companies); others are indirectly influenced by public policies (e.g., GDP growth rate, infrastructures). This theoretical framework was used to analyse the Italian case-study. Pros and cons of the Italian context were investigated from the point of view of multinational pharmaceutical companies and the Italian Association of Biotech Companies. Interviews were chosen as the most appropriate data gathering technique given the exploratory nature of the study of the Italian context. The paper is divided into five parts. A brief introduction provides figures showing that Europe has been loosing positions compared with other Continents and the same has occurred in Italy compared with other EU countries. The second one illustrates the methodology. The third one is focused on variables affecting R&D localisation. In the fourth section the Italian case-study is discussed. Theoretical and empirical findings are summarised and discussed in the conclusions.

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

... Electric Company, California; Notice Correcting Times for Public Draft Environmental Impact Statement... 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 as follows: Morning Meeting: Date...

75 FR 11228 - Surety Companies Acceptable on Federal Bonds: Pennsylvania Manufacturers Indemnity Company

Federal Register 2010, 2011, 2012, 2013, 2014

2010-03-10

... of the Treasury, Financial Management Service, Financial Accounting and Services Division, Surety... L. Cooper, Director, Financial Accounting and Services Division. [FR Doc. 2010-4938 Filed 3-9-10; 8...: Pennsylvania Manufacturers Indemnity Company AGENCY: Financial Management Service, Fiscal Service, Department...

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,…

Accounting for heterogeneity of public lands in hedonic property models

Treesearch

Charlotte Ham; Patricia A. Champ; John B. Loomis; Robin M. Reich

2012-01-01

Open space lands, national forests in particular, are usually treated as homogeneous entities in hedonic price studies. Failure to account for the heterogeneous nature of public open spaces may result in inappropriate inferences about the benefits of proximate location to such lands. In this study the hedonic price method is used to estimate the marginal values for...

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 1935...

Vaccine Pipeline Has Grown During The Past Two Decades With More Early-Stage Trials From Small And Medium-Size Companies.

PubMed

Hwang, Thomas J; Kesselheim, Aaron S

2016-02-01

Many serious diseases lack safe and effective vaccines. Using a large commercial database, we examined trends in global vaccine research and development and found that the proportion of new vaccine candidates entering all stages of clinical development increased by 3-5 percentage points over the past two decades. Small and medium-size companies accounted for nearly twice as many new Phase I vaccine trials compared to large companies, but late-stage (Phase III) vaccine trials were dominated by large companies. There were no significant differences between vaccines and drugs in the probability of success in clinical trials or in profitability. Small and medium-size companies, including spin-outs from academic research centers, play an important role in innovative research and discovery. Our findings suggest that policy making targeted at smaller companies, such as prizes or opportunities for public-private partnerships, could support the development of new vaccines, particularly those targeting unmet medical needs and emerging public health threats. Project HOPE—The People-to-People Health Foundation, Inc.

75 FR 61246 - Surety Companies Acceptable on Federal Bonds: Darwin National Assurance Company

Federal Register 2010, 2011, 2012, 2013, 2014

2010-10-04

... the U.S. Department of the Treasury, Financial Management Service, Financial Accounting and Services..., 2010. Laura Carrico, Director, Financial Accounting and Services Division, [FR Doc. 2010-24632 Filed 10... National Assurance Company AGENCY: Financial Management Service, Fiscal Service, Department of the Treasury...

77 FR 75263 - Surety Companies Acceptable on Federal Bonds: Termination; ULLICO Casualty Company

Federal Register 2010, 2011, 2012, 2013, 2014

2012-12-19

.... Department of the Treasury, Financial Management Service, Financial Accounting and Services Division, Surety... McIntyre, Acting Director, Financial Accounting and Services Division. [FR Doc. 2012-30422 Filed 12-18-12...: Termination; ULLICO Casualty Company AGENCY: Financial Management Service, Fiscal Service, Department of the...

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…

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

Federal Register 2010, 2011, 2012, 2013, 2014

2011-03-30

... SECURITIES AND EXCHANGE COMMISSION [Rel. No. IC-29617; File No. 812-13842] American Family Life... amended (the ``1940 Act''). Applicants: American Family Life Insurance Company (the ``Company''), American Family Variable Account I (the ``Life Account''), and American Family Variable Account II (the ``Annuity...

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

...] Arizona Public Service Company; Notice of Consideration of Issuance of Amendment to Facility Operating... your comments. Comments submitted in writing or in electronic form will be posted on the NRC Web site and on the Federal rulemaking Web site http://www.regulations.gov . Because your comments will not be...

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

... Public Service Company; Notice of Application for Temporary Variance of License Article 403 and...: Extension of temporary variance of license article 403. b. Project No: 12514-056. c. Date Filed: November 28... submit brief comments up to 6,000 characters, without prior registration, using the eComment system at...

78 FR 53175 - The Northwestern Mutual Life Insurance Company, et al.;

Federal Register 2010, 2011, 2012, 2013, 2014

2013-08-28

...] The Northwestern Mutual Life Insurance Company, et al.; Notice of Application Agency: Securities and... the Act from Section 17(a) of the Act. Applicants: The Northwestern Mutual Life Insurance Company (the... Account B, the ``Annuity Accounts'') and Northwestern Mutual Variable Life Account (``VL Account'') and...

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.…

75 FR 22689 - Surety Companies Acceptable on Federal Bonds: General Casualty Company of Wisconsin

Federal Register 2010, 2011, 2012, 2013, 2014

2010-04-29

... to the U.S. Department of the Treasury, Financial Management Service, Financial Accounting and...: April 13, 2010. Sandra Paylor-Sanders, Acting Director, Financial Accounting and Services Division. [FR... Casualty Company of Wisconsin AGENCY: Financial Management Service, Fiscal Service, Department of the...

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…

Substantial contribution and accountability: best authorship practices for medical writers in biomedical publications.

PubMed

Stocks, Angela; Simcoe, Donna; Toroser, Dikran; DeTora, Lisa

2018-06-01

To provide clarity on the professional medical writer as author or contributor by examining what "a substantial contribution" and "accountability" mean with respect to authorship in a biomedical publication. These terms relate to criteria 1 and 4 of the International Committee of Medical Journal Editors (ICMJE) authorship guidelines. We reviewed the ICMJE and Good Publication Practice authorship guidelines, which recommend that individuals not meeting all four authorship criteria should be acknowledged as contributors. We also surveyed and assessed selected journals for published guidance on authorship versus contributorship. We found that journals often vary in their authorship guidelines for medical writers. Notwithstanding, and to assist in determining the contribution made by the medical writer, we have expanded on current guidelines to develop recommendations for important intellectual contribution to the design of the work (developing the protocol, choosing endpoints) or the interpretation of data for the work (developing the discussion, interpreting new statistical output), which should result in inclusion of the medical writer as an author, as well as when accountability is relevant. If the medical writer does not qualify as an author, then their inclusion in the acknowledgements section is appropriate. Authors and contributors have a responsibility to create a publication that is accurate and true to the study results, but only authors must provide a substantial contribution and are accountable for that contribution. Contributions made by authors and non-author contributors should be fully described in the publication, to enable the reader to assess credit and responsibility.

77 FR 28869 - Exelon Corporation, Public Service Electric and Gas Company, PSEG Power LLC, PSEG Energy...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-05-16

... DEPARTMENT OF ENERGY Federal Energy Regulatory Commission [Docket No. EL12-66-000; Docket No. EL12-63-000] Exelon Corporation, Public Service Electric and Gas Company, PSEG Power LLC, PSEG Energy Resources & Trade LLC, v. Unnamed Participant, PJM Interconnection, L.L.C.; Independent Market Monitor for PJM v. Unnamed Participant; Notice of...

77 FR 553 - Surety Companies Acceptable on Federal Bonds: Amendment-Evergreen National Indemnity Company

Federal Register 2010, 2011, 2012, 2013, 2014

2012-01-05

..., Financial Accounting and Services Division, Surety Bond Branch, 3700 East-West Highway, Room 6F01, Hyattsville, MD 20782. Dated: December 20, 2011. Laura Carrico, Director, Financial Accounting and Services...-- Evergreen National Indemnity Company AGENCY: Financial Management Service, Fiscal Service, Department of the...

77 FR 29472 - Surety Companies Acceptable on Federal Bonds-Termination: Atlantic Bonding Company, Inc.

Federal Register 2010, 2011, 2012, 2013, 2014

2012-05-17

..., Financial Accounting and Services Division, Surety Bond Branch, 3700 East-West Highway, Room 6F01, Hyattsville, MD 20782. Dated: May 8, 2012. Laura Carrico, Director, Financial Accounting and Services Division...--Termination: Atlantic Bonding Company, Inc. AGENCY: Financial Management Service, Fiscal Service, Department...

The Accounting System and Resource Allocation Reform in a Public University

ERIC Educational Resources Information Center

Spathis, Charalambos; Ananiadis, John

2004-01-01

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

77 FR 54621 - Pruco Life Insurance Company, et al;

Federal Register 2010, 2011, 2012, 2013, 2014

2012-09-05

... SECURITIES AND EXCHANGE COMMISSION [Release No. IC-30186; File No. 812-13990] Pruco Life Insurance.... Applicants: Pruco Life Insurance Company (``Pruco Life''), Pruco Life Flexible Premium Variable Annuity Account (``Pruco Life Variable Annuity Account''), Pruco Life Insurance Company of New Jersey (``Pruco...

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

Federal Register 2010, 2011, 2012, 2013, 2014

2013-07-16

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

78 FR 9907 - TGP Development Company, LLC; TGP Flying Cloud Holdings, LLC; WEC TX Company, LLC v. Arizona...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-02-12

... DEPARTMENT OF ENERGY Federal Energy Regulatory Commission [Docket No. EL13-45-000] TGP Development Company, LLC; TGP Flying Cloud Holdings, LLC; WEC TX Company, LLC v. Arizona Public Service Company... Cloud Holdings, LLC, and WEC TX Company, LLC (collectively, Complainants) filed a formal complaint...

Sponsorship of National Health Organizations by Two Major Soda Companies.

PubMed

Aaron, Daniel G; Siegel, Michael B

2017-01-01

Obesity is a pervasive public health problem in the U.S. Reducing soda consumption is important for stemming the obesity epidemic. However, several articles and one book suggest that soda companies are using their resources to impede public health interventions that might reduce soda consumption. Although corporate sponsorship by tobacco and alcohol companies has been studied extensively, there has been no systematic attempt to catalog sponsorship activities of soda companies. This study investigates the nature, extent, and implications of soda company sponsorship of U.S. health and medical organizations, as well as corporate lobbying expenditures on soda- or nutrition-related public health legislation from 2011 to 2015. Records of corporate philanthropy and lobbying expenditures on public health legislation by soda companies in the U.S. during 2011-2015 were found through Internet and database searches. From 2011 to 2015, the Coca-Cola Company and PepsiCo were found to sponsor a total of 95 national health organizations, including many medical and public health institutions whose specific missions include fighting the obesity epidemic. During the study period, these two soda companies lobbied against 29 public health bills intended to reduce soda consumption or improve nutrition. There is surprisingly pervasive sponsorship of national health and medical organizations by the nation's two largest soda companies. These companies lobbied against public health intervention in 97% of cases, calling into question a sincere commitment to improving the public's health. By accepting funding from these companies, health organizations are inadvertently participating in their marketing plans. Copyright © 2016 American Journal of Preventive Medicine. Published by Elsevier Inc. All rights reserved.

Are Drug Companies Living Up to Their Human Rights Responsibilities? Moving Toward Assessment

PubMed Central

Gruskin, Sofia; Raad, Zyde

2010-01-01

Background to the debate The human rights responsibilities of drug companies have been considered for years by nongovernmental organizations, but were most sharply defined in a report by the UN Special Rapporteur on the right to health, submitted to the United Nations General Assembly in August 2008. The “Human Rights Guidelines for Pharmaceutical Companies in relation to Access to Medicines” include responsibilities for transparency, management, monitoring and accountability, pricing, and ethical marketing, and against lobbying for more protection in intellectual property laws, applying for patents for trivial modifications of existing medicines, inappropriate drug promotion, and excessive pricing. Two years after the release of the Guidelines, the PLoS Medicine Debate asks whether drug companies are living up to their human rights responsibilities. Sofia Gruskin and Zyde Raad from the Harvard School of Public Health say more assessment is needed of such responsibilities; Geralyn Ritter, Vice President of Global Public Policy and Corporate Responsibility at Merck & Co. argues that multiple stakeholders could do more to help States deliver the right to health; and Paul Hunt and Rajat Khosla introduce Mr. Hunt's work as the UN Special Rapporteur on the right to the highest attainable standard of health, regarding the human rights responsibilities of pharmaceutical companies and access to medicines. PMID:20927356

Are drug companies living up to their human rights responsibilities? The Merck perspective.

PubMed

Ritter, Geralyn S

2010-09-28

The human rights responsibilities of drug companies have been considered for years by nongovernmental organizations, but were most sharply defined in a report by the UN Special Rapporteur on the right to health, submitted to the United Nations General Assembly in August 2008. The "Human Rights Guidelines for Pharmaceutical Companies in relation to Access to Medicines" include responsibilities for transparency, management, monitoring and accountability, pricing, and ethical marketing, and against lobbying for more protection in intellectual property laws, applying for patents for trivial modifications of existing medicines, inappropriate drug promotion, and excessive pricing. Two years after the release of the Guidelines, the PLoS Medicine Debate asks whether drug companies are living up to their human rights responsibilities. Sofia Gruskin and Zyde Raad from the Harvard School of Public Health say more assessment is needed of such responsibilities; Geralyn Ritter, Vice President of Global Public Policy and Corporate Responsibility at Merck & Co. argues that multiple stakeholders could do more to help States deliver the right to health; and Paul Hunt and Rajat Khosla introduce Mr. Hunt's work as the UN Special Rapporteur on the right to the highest attainable standard of health, regarding the human rights responsibilities of pharmaceutical companies and access to medicines.

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.

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,…

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

PubMed

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

2012-01-01

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

Who has used internal company documents for biomedical and public health research and where did they find them?

PubMed

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

2014-01-01

To describe the sources of internal company documents used in public health and healthcare research. 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. 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. 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 research, indicating a need for funding for

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. Copyright © 2014 John Wiley & Sons, Ltd.

75 FR 39589 - Nationwide Life Insurance Company,et al.; Notice of Application

Federal Register 2010, 2011, 2012, 2013, 2014

2010-07-09

...] Nationwide Life Insurance Company, et al.; Notice of Application July 2, 2010. AGENCY: The Securities and...: Nationwide Life Insurance Company (``NWL''); Nationwide Variable Account-II (the ``Separate Account''); and... Commission, 100 F Street, NE., Washington, DC 20549-1090. Applicants, c/o Nationwide Life Insurance Company...

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…

18 CFR 367.9130 - Account 913, Advertising expenses.

Code of Federal Regulations, 2011 CFR

2011-04-01

..., Advertising expenses. 367.9130 Section 367.9130 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Operation and Maintenance Expense Chart of Accounts § 367.9130 Account 913, Advertising... advertising designed to promote or retain the use of services provided by the service company or the companies...

18 CFR 367.9130 - Account 913, Advertising expenses.

Code of Federal Regulations, 2012 CFR

2012-04-01

..., Advertising expenses. 367.9130 Section 367.9130 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Operation and Maintenance Expense Chart of Accounts § 367.9130 Account 913, Advertising... advertising designed to promote or retain the use of services provided by the service company or the companies...

18 CFR 367.9130 - Account 913, Advertising expenses.

Code of Federal Regulations, 2014 CFR

2014-04-01

..., Advertising expenses. 367.9130 Section 367.9130 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Operation and Maintenance Expense Chart of Accounts § 367.9130 Account 913, Advertising... advertising designed to promote or retain the use of services provided by the service company or the companies...

18 CFR 367.9130 - Account 913, Advertising expenses.

Code of Federal Regulations, 2010 CFR

2010-04-01

..., Advertising expenses. 367.9130 Section 367.9130 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Operation and Maintenance Expense Chart of Accounts § 367.9130 Account 913, Advertising... advertising designed to promote or retain the use of services provided by the service company or the companies...

17 CFR 250.95 - Reports required from affiliate service companies and companies principally engaged in performing...

Code of Federal Regulations, 2010 CFR

2010-04-01

... performance of any service or construction for, or any sale of goods to, any company of which it is an affiliate and no company whose principal business is the performance of service or construction for, or sale... REGULATIONS, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 Service, Sales and Construction Contracts § 250.95...

17 CFR 250.95 - Reports required from affiliate service companies and companies principally engaged in performing...

Code of Federal Regulations, 2011 CFR

2011-04-01

... performance of any service or construction for, or any sale of goods to, any company of which it is an affiliate and no company whose principal business is the performance of service or construction for, or sale... REGULATIONS, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 Service, Sales and Construction Contracts § 250.95...

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.

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.…

Private Management of Public Schools: Early Experiences in Four School Districts. Report to Congressional Committees.

ERIC Educational Resources Information Center

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

School districts nationwide are experimenting with a range of reform options, one of which is private management of public schools. This General Accounting Office (GAO) report describes the early experiences of four school districts that contracted with private companies for management of their public schools. Specifically, the report describes:…

Prevalence and compensation of academic leaders, professors, and trustees on publicly traded US healthcare company boards of directors: cross sectional study.

PubMed

Anderson, Timothy S; Good, Chester B; Gellad, Walid F

2015-09-29

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. Cross sectional study. US healthcare companies publicly traded on the NASDAQ or New York Stock Exchange in 2013. 3434 directors of pharmaceutical, biotechnology, medical equipment and supply, and healthcare provider companies. Prevalence, annual compensation, and beneficial stock ownership of directors with affiliations as leaders, professors, or trustees of academic medical and research institutions. 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). 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 shareholders and non-profit clinical and educational institutions pose considerable personal, financial, and

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

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.

Network meta-analyses performed by contracting companies and commissioned by industry.

PubMed

Schuit, Ewoud; Ioannidis, John Pa

2016-11-25

Industry commissions contracting companies to perform network meta-analysis for health technology assessment (HTA) and reimbursement submissions. Our objective was to estimate the number of network meta-analyses performed by consulting companies contracted by industry, to assess whether they were published, and to explore reasons for non-publication. We searched MEDLINE for network meta-analyses of randomized trials. Papers were included if they had authors affiliated with any contracting company. All identified contracting companies as well as additional ones from the list of the exhibitors at the International Society for Pharmacoeconomics and Outcomes Research, an annual meeting that representatives from many contracting companies attend and exhibit at, were surveyed regarding conduct and publication of network meta-analyses. In 162 of 822 (20%) network meta-analysis papers, authors were affiliated to 66 contracting companies. Another 36 contracting companies were identified by the exhibitors list. Three companies had no contact information and six merged with others, therefore 93 companies were contacted. Thirty seven out of ninety three (40%) companies responded, and 19 indicated that they had performed a total of 476 network meta-analyses, but only 102 (21%) papers were published. Thirteen companies that disclosed to have conducted 174 network meta-analyses (45 published) provided reasons for non-publication. Of the 129 still unpublished meta-analyses, for 40 there were plans for future publication, for 37 the sponsor did not allow publication, for 16 the contracting companies did not plan to publish the meta-analysis, for another 23 plans were unclear, and the remaining 13 were used as HTA submission. The protocol of the network meta-analysis was publically available from 11/162 (6.8%) network meta-analyses published by authors affiliated with contracting companies. There is a prolific sector of professional contracting companies that perform network meta

Beliefs of Certified Public Accountants toward Distance Education: A Statewide Georgia Survey.

ERIC Educational Resources Information Center

Perdue, Kathy J.; Valentine, Thomas

1998-01-01

Examines the beliefs of certified public accountants (CPAs) in the state of Georgia concerning the effectiveness of distance education in providing continuing professional education (CPE). Findings indicate that the CPAs believe distance education to be an effective mode of learning, and that necessary technological capabilities are available to…

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

[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. Copyright Georg Thieme Verlag KG Stuttgart . New York.

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 context...

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 context...

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 context...

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,…

47 CFR 32.11 - Classification of companies.

Code of Federal Regulations, 2013 CFR

2013-10-01

... 47 Telecommunication 2 2013-10-01 2013-10-01 false Classification of companies. 32.11 Section 32.11 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.11 Classification of...

47 CFR 32.11 - Classification of companies.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 47 Telecommunication 2 2014-10-01 2014-10-01 false Classification of companies. 32.11 Section 32.11 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.11 Classification of...

47 CFR 32.11 - Classification of companies.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 47 Telecommunication 2 2011-10-01 2011-10-01 false Classification of companies. 32.11 Section 32.11 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.11 Classification of...

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

Patient Organizations’ Funding from Pharmaceutical Companies: Is Disclosure Clear, Complete and Accessible to the Public? An Italian Survey

PubMed Central

Colombo, Cinzia; Mosconi, Paola; Villani, Walter; Garattini, Silvio

2012-01-01

Background Many patients’ and consumers’ organizations accept drug industry funding to support their activities. As drug companies and patient groups move closer, disclosure become essential for transparency, and the internet could be a useful means of making sponsorship information accessible to the public. This survey aims to assess the transparency of a large group of Italian patient and consumer groups and a group of pharmaceutical companies, focusing on their websites. Methodology/Principal Findings Patient and consumer groups were selected from those stated to be sponsored by a group of pharmaceutical companies on their websites. The websites were examined using two forms with principal (name of drug companies providing funds, amount of funding) and secondary indicators of transparency (section where sponsors are disclosed, update of sponsorship). Principal indicators were applied independently by two reviewers to the patient and consumer groups’ websites. Discordances were solved by discussion. One hundred fifty-seven Italian patient and consumer groups and 17 drug companies were considered. Thirteen drug companies (76%) named at least one group funded, on their Italian websites. Of these, four (31%) indicated the activities sponsored and two (15%) the amount of funding. Of the 157 patient and consumer groups, 46 (29%) named at least one pharmaceutical company as providing funds. Three (6%) reported the amount of funding, 25 (54%) the activities funded, none the proportion of income derived from drug companies. Among the groups naming pharmaceutical company sponsors, 15 (33%) declared them in a dedicated section, five (11%) on the home page, the others in the financial report or other sections. Conclusions/Significance Disclosure of funds is scarce on Italian patient and consumer groups’ websites. The levels of transparency need to be improved. Disclosure of patient and consumer groups provided with funds is frequent on Italian pharmaceutical

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…

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

Federal Register 2010, 2011, 2012, 2013, 2014

2012-02-07

... DEPARTMENT OF ENERGY Federal Energy Regulatory Commission [Docket No. PR12-13-000] Public Service Company of Colorado; Notice of Petition for Rate Approval and Revised Statement of Operating Conditions... revisions to its SOC as more fully detailed in the petition. Any person desiring to participate in this rate...

78 FR 51788 - Self-Regulatory Organizations; New York Stock Exchange LLC; Notice of and Order Granting...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-08-21

... listing to be audited by an independent public accountant registered with the Public Company Accounting... in annual reports of a company to its stockholders be audited by independent public accountants... changes its independent public accountants regularly auditing the books and accounts of the company. The...

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…

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…

47 CFR 32.13 - Accounts-general.

Code of Federal Regulations, 2010 CFR

2010-10-01

... accounting system with respect to such subsidiary records: (1) Subsidiary records shall be reconciled to the... Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS... prescribed in this system. (1) A company may subdivide any of the accounts prescribed. The titles of all such...

18 CFR 367.4040 - Account 404, Amortization of limited-term property.

Code of Federal Regulations, 2010 CFR

2010-04-01

... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED... applicable to amounts included in the service company property accounts for limited-term franchises, licenses...

Examining a Public Montessori School's Response to the Pressures of High-Stakes Accountability

ERIC Educational Resources Information Center

Block, Corrie Rebecca

2015-01-01

A public Montessori school is expected to demonstrate high student scores on standardized assessments to succeed in the current school accountability era. A problem for a public Montessori elementary school is how to make sense of the school's high-stakes assessment scores in terms of Montessori's unique educational approach. This case study…

76 FR 20727 - National Life Insurance Company, et al.

Federal Register 2010, 2011, 2012, 2013, 2014

2011-04-13

... SECURITIES AND EXCHANGE COMMISSION [Release No. IC-29627; File No. 812-13806] National Life... ``1940 Act''). Applicants: National Life Insurance Company (``NLIC''), National Variable Annuity Account II (``Annuity Account''), National Variable Life Insurance Account (``Life Account'', and together...

26 CFR 1.818-2 - Accounting provisions.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Accounting provisions. 1.818-2 Section 1.818-2...) INCOME TAXES Miscellaneous Provisions § 1.818-2 Accounting provisions. (a) Method of accounting. (1... accounting. Thus, the over-all method of accounting for life insurance companies shall be the accrual method...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... charged to associate companies. This account shall include recovery of those indirect costs which cannot... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Indirect costs charged to... COMMISSION (CONTINUED) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE...

Critical incident stress debriefing (CISD) in a shipping company.

PubMed

Saarni, H; Saari, S; Häkkinen, U

1999-01-01

Critical incident stress debriefing (CISD) is a method used successfully to reduce suffering from stress-related ailments such as insomnia, depression, anger, headaches etc. The resources of the shipping company are very limited and, thus, networking with existing organizations and specialists is necessary to carry out CISD effectively. The present company model has been adopted to take into account various situations and levels of disaster. The model has been adopted at three levels of events:Level 1. Serious accidents on shore, sudden deaths, severe events and threats. Events involving one or only few persons. Level 2. Life-threatening occupational accidents on board ship, suicide of a workmate, sudden death and fire on board ship. Events involving one person or limited group of persons. Level 3. Disasters at sea. Severe events involving all or nearly all persons on board ship. Actions at different levels: Level 1: A leaflet describing CISD, situations where it would be appropriate and where it is available, is given to each sailor. The victim is encouraged to seek CISD from public health care centres, most of which have their own services in Finland. Level 2. Training of about 8 hours is carried out by an experienced crisis psychologist for supervisors and officers on board ship. After the training they are able to identify stressful situations. At each harbour, the shipping company has made agreements with experienced crisis psychologists to act as specialists and contact persons on shore. These nominated psychologists will initiate CISD actions when necessary. If they need extra manpower they will turn to other psychologists. Level 3. In such serious accidents, the company's own resources alone are insufficient to provide effective CISD. All available public and private resources will he needed (health care organizations, Red Cross, Church etc.).

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

PubMed Central

Heinemann, Lutz

2009-01-01

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

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.

47 CFR 32.11 - Classification of companies.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 47 Telecommunication 2 2010-10-01 2010-10-01 false Classification of companies. 32.11 Section 32... SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.11 Classification of... exchange carrier(s) as defined in section 251(h) of the Communications Act, and any other carriers that the...

78 FR 46177 - Third-Party Provision of Ancillary Services; Accounting and Financial Reporting for New Electric...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-07-30

...The Federal Energy Regulatory Commission (Commission) is revising its regulations to foster competition and transparency in ancillary services markets. The Commission is revising certain aspects of its current market-based rate regulations, ancillary services requirements under the pro forma open-access transmission tariff (OATT), and accounting and reporting requirements. Specifically, the Commission is revising its regulations to reflect reforms to its Avista policy governing the sale of ancillary services at market-based rates to public utility transmission providers. The Commission is also requiring each public utility transmission provider to add to its OATT Schedule 3 a statement that it will take into account the speed and accuracy of regulation resources in its determination of reserve requirements for Regulation and Frequency Response service, including as it reviews whether a self-supplying customer has made ``alternative comparable arrangements'' as required by the Schedule. The final rule also requires each public utility transmission provider to post certain Area Control Error data as described in the final rule. Finally, the Commission is revising the accounting and reporting requirements under its Uniform System of Accounts for public utilities and licensees and its forms, statements, and reports, contained in FERC Form No. 1, Annual Report of Major Electric Utilities, Licensees and Others, FERC Form No. 1-F, Annual Report for Nonmajor Public Utilities and Licensees, and FERC Form No. 3-Q, Quarterly Financial Report of Electric Utilities, Licensees, and Natural Gas Companies, to better account for and report transactions associated with the use of energy storage devices in public utility operations.

18 CFR 367.3930 - Account 393, Stores equipment.

Code of Federal Regulations, 2010 CFR

2010-04-01

... ACT Service Company Property Chart of Accounts § 367.3930 Account 393, Stores equipment. (a) This... materials and supplies. (b) This account must include the following items: (1) Chain falls. (2) Counters. (3...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... GAS ACT Service Company Property Chart of Accounts § 367.3910 Account 391, Office furniture and... cost of the furniture and equipment that the service company elects to assign to other property... other cabinets. (5) Floor covering. (6) Library and library equipment. (7) Mechanical office equipment...

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

Code of Federal Regulations, 2011 CFR

2011-04-01

... GAS ACT Service Company Property Chart of Accounts § 367.3910 Account 391, Office furniture and... cost of the furniture and equipment that the service company elects to assign to other property... other cabinets. (5) Floor covering. (6) Library and library equipment. (7) Mechanical office equipment...

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

...] 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... for the Palo Verde Nuclear Generating Station, Units 1, 2, and 3, NUREG- 0841, dated February 1982...

Drug recall: An incubus for pharmaceutical companies and most serious drug recall of history

PubMed Central

Nagaich, Upendra; Sadhna, Divya

2015-01-01

There has been an increasing trend in the number of prescribed and over-the-counter drug recall over the last few years. The recall is usually due to company's discovery, customer's complaint or Food and Drug Administration (FDA) observation. The process of recall involves a planned specific course of action, which addresses the depth of recall, need for public warning, and the extent of effectiveness checks for the recall. The FDA review and/or recommend changes to the firm's recall strategy, as appropriate. The critical recall information list includes the identity of the product; summary of the failure; amount of product produced in the distribution chain and direct account. Product recalls clashes thousands of companies every year affecting: sales, testing customer relationships and disrupting supply chains. Drug recall is incubus for pharmaceutical companies. It effects the reputation of the company. The reason for the recall can be divided into two categories: manufacturing affined and safety/efficacy affined. It is essential to follow all the guidelines related to drug development and manufacturing procedure so as to minimize drug recall. PMID:25599028

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…

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…

Kerford Limestone Company - Clean Water Act Public Notice

EPA Pesticide Factsheets

The EPA is providing notice of a proposed Administrative Penalty Assessment against Kerford Limestone Company, for alleged violations at the facility located at 36111 Fletcher Avenue, Weeping Water NE 68463.

47 CFR 32.17 - Interpretation of accounts.

Code of Federal Regulations, 2013 CFR

2013-10-01

... 47 Telecommunication 2 2013-10-01 2013-10-01 false Interpretation of accounts. 32.17 Section 32.17 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.17 Interpretation of accounts. To the end...

47 CFR 32.17 - Interpretation of accounts.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 47 Telecommunication 2 2014-10-01 2014-10-01 false Interpretation of accounts. 32.17 Section 32.17 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.17 Interpretation of accounts. To the end...

47 CFR 32.21 - Sequence of accounts.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 47 Telecommunication 2 2014-10-01 2014-10-01 false Sequence of accounts. 32.21 Section 32.21 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.21 Sequence of accounts. The order in which...

47 CFR 32.21 - Sequence of accounts.

Code of Federal Regulations, 2013 CFR

2013-10-01

... 47 Telecommunication 2 2013-10-01 2013-10-01 false Sequence of accounts. 32.21 Section 32.21 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.21 Sequence of accounts. The order in which...

47 CFR 32.21 - Sequence of accounts.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 47 Telecommunication 2 2011-10-01 2011-10-01 false Sequence of accounts. 32.21 Section 32.21 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.21 Sequence of accounts. The order in which...

47 CFR 32.17 - Interpretation of accounts.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 47 Telecommunication 2 2011-10-01 2011-10-01 false Interpretation of accounts. 32.17 Section 32.17 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.17 Interpretation of accounts. To the end...

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,…

FASB (Financial Accounting Standards Board) issues new accounting rules for debt and equity securities.

PubMed

Reinstein, A; Bayou, M E

1994-10-01

The Financial Accounting Standards Board (FASB) recently issued a new statement that requires all companies to change their methods of accounting for debt and equity securities. Rather than allowing organizations to use a historical cost approach in accounting for such financial instruments, FASB Statement No. 115 requires organizations to adopt a market value approach. The provisions of this statement will affect significantly organizations in the healthcare industry that have large investment portfolios.

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

PubMed

Lansky, D; Purdy, S

1995-01-01

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

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.

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

Federal Register 2010, 2011, 2012, 2013, 2014

2011-12-28

... SMALL BUSINESS ADMINISTRATION 13 CFR Part 107 Small Business Investment Companies--Early Stage... Webinars regarding its proposed Early Stage Small Business Investment Companies (Early Stage SBIC) rule. The proposed Early Stage SBIC rule defines a new sub-category of small business investment companies...

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

...; EL12-43-000, EL12-43-001 TGP Granada, LLC and Roosevelt Wind Ranch, LLC v. Public Service Company of New Mexico, Tortoise Capital Resources Corp.; TGP Granada, LLC and Roosevelt Wind Ranch, LLC; Notice... over capacity on the Eastern Interconnection Project. \\1\\ TGP Granada, LLC v. Pub. Serv. Co. of New...

The Rhetoric of Arrogance: The Public Relations Response of the Standard Oil Trust.

ERIC Educational Resources Information Center

Boyd, Josh

2001-01-01

Illustrates one of the earliest American public relations debacles (ending in the dissolution of the Standard Oil Trust in 1911). Presents background on Standard Oil and offers an overview Ida Tarbell's influential "History of the Standard Oil company." Argues that Standard failed to respond to these accounts adequately, reinforcing…

School Board Member Definitions of Accountability: A Comparison of Charter and Traditional Public School Board Members

ERIC Educational Resources Information Center

Ford, Michael R.; Ihrke, Douglas M.

2017-01-01

Purpose: The purpose of this paper is to determine the differing ways in which nonprofit charter and traditional public school board members define the concept of accountability in the school or schools they oversee. The findings speak to the governing consequences of shifting oversight of public education from democratically elected bodies to…

75 FR 60865 - Surety Companies Acceptable on Federal Bonds: Amendment-Allegheny Casualty Company

Federal Register 2010, 2011, 2012, 2013, 2014

2010-10-01

... 20782. Dated: September 24, 2010. Laura Carrico, Director, Financial Accounting and Services Division...-- Allegheny Casualty Company AGENCY: Financial Management Service, Fiscal Service, Department of the Treasury... notice may be directed to the U.S. Department of the Treasury, Financial Management Service, Financial...

77 FR 8956 - Surety Companies Acceptable on Federal Bonds: Grange Mutual Casualty Company

Federal Register 2010, 2011, 2012, 2013, 2014

2012-02-15

... . Questions concerning this Notice may be directed to the U.S. Department of the Treasury, Financial Management Service, Financial Accounting and Services Division, Surety Bond Branch, 3700 East-West Highway... Mutual Casualty Company AGENCY: Financial Management Service, Fiscal Service, Department of the Treasury...

44 CFR 62.23 - WYO Companies authorized.

Code of Federal Regulations, 2010 CFR

2010-10-01

... premium and net premium deposits to a Letter of Credit bank account authorized by the Federal Insurance... plans can be offered by the WYO Company so long as the net premium depository requirements specified...-payment of premium will not produce a pro rata return of the net premium deposit to the WYO Company. (8...

18 CFR 367.30 - Cost accumulation system for associate companies.

Code of Federal Regulations, 2010 CFR

2010-04-01

... the functional processes of the associate companies served. To permit the classification, each service... all service company employees in order to support the accounting allocation of all expenses assignable...

[Chronic low back pain at a public transportation company in Senegal].

PubMed

Mbaye, I; Fall, M C; Wone, I; Dione, P; Ouattara, B; Sow, M L

2002-01-01

The aims of this study were to appreciate the prevalence of chronic low back pains in a public transport's company, to state characteristics and to identify categories of workers involved and medico-legal consequences. It is a cross sectional study. which used medical records of the occupational clinic. All workers who complained of low back pain in the past three years following the study were selected. Characteristics of workers, types of injuries, occupational and medico-legal consequences were looked out. Sixty nine cases were collected, they were exclusively males. 54 % of them were bus drivers, and 29% conductors. X rays abnormalities were found in 31.64%. Exposure to vibration due to damaged roads and decayed vehicles seems to be main etiologic factors. From a occupational and medico-legal standpoint, two patients were reported for workers compensation, three patients were reclassified in another job. Undamaged roads, ergonomic design of bus' seats, and medical screening during placement and routine medical examination are key issues in preventing low back pains.

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…

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

47 CFR 32.13 - Accounts-general.

Code of Federal Regulations, 2013 CFR

2013-10-01

... 47 Telecommunication 2 2013-10-01 2013-10-01 false Accounts-general. 32.13 Section 32.13 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.13 Accounts—general. (a) As a general rule...

47 CFR 32.13 - Accounts-general.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 47 Telecommunication 2 2014-10-01 2014-10-01 false Accounts-general. 32.13 Section 32.13 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.13 Accounts—general. (a) As a general rule...

47 CFR 32.13 - Accounts-general.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 47 Telecommunication 2 2011-10-01 2011-10-01 false Accounts-general. 32.13 Section 32.13 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.13 Accounts—general. (a) As a general rule...

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

Code of Federal Regulations, 2010 CFR

2010-10-01

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

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

Code of Federal Regulations, 2011 CFR

2011-10-01

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

47 CFR 32.1191 - Accounts receivable allowance-other.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 47 Telecommunication 2 2010-10-01 2010-10-01 false Accounts receivable allowance-other. 32.1191 Section 32.1191 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32...

47 CFR 32.1171 - Allowance for doubtful accounts.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 47 Telecommunication 2 2010-10-01 2010-10-01 false Allowance for doubtful accounts. 32.1171 Section 32.1171 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32...

18 CFR 367.4120 - Account 412, Cost and expenses of construction or other services.

Code of Federal Regulations, 2010 CFR

2010-04-01

... undertakes projects to construct physical property for associate or non-associate companies (see General... HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR..., FEDERAL POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income...

18 CFR 367.9070 - Account 907, Supervision.

Code of Federal Regulations, 2010 CFR

2010-04-01

... customer service activities, the object of which is to encourage safe, efficient and economical use of the associate utility company's service. Direct supervision of a specific activity within customer service and... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO...

Forging the telecommunications company of the future

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

Moffatt, G.; Hellman, K.

1991-05-01

The challenges and shortcomings of telecommunications companies are well publicized. The need to become customer-driven, competitive, innovative, and fast moving contrasts strikingly with the tradition of being a thoroughly planned and coordinated, public-service-oriented monopoly. And yet, telecommunications companies are making progress, and are meeting the challenges. It is significant that many of the successes have not involved rejecting the old telephone company, but rather have selectively built on traditional strengths. We recently conducted a survey of senior executives from 11 leading telecommunications companies to learn what strategic issues their companies are facing, and what approaches have begun to work. Almostmore » every one of the success stories reported involved understanding the traditional strengths of the company, and then building on those strengths-often using them in new ways or for new purposes. Sometimes the traditional strengths needed to be modified or redirected. In others, they had to be complemented with new strengths. But in almost all cases, there was a traditional strength at the root of the success story. We learned there are three forms of strengths: traditional, traditional with a new twist, and new complementing traditional.« less

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.

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…

47 CFR 32.16 - Changes in accounting standards.

Code of Federal Regulations, 2014 CFR

2014-10-01

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

47 CFR 32.16 - Changes in accounting standards.

Code of Federal Regulations, 2013 CFR

2013-10-01

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

47 CFR 32.16 - Changes in accounting standards.

Code of Federal Regulations, 2011 CFR

2011-10-01

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

12 CFR 330.8 - Annuity contract accounts.

Code of Federal Regulations, 2010 CFR

2010-01-01

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

78 FR 24249 - Lincoln National Life Insurance Company, et al; Notice of Application

Federal Register 2010, 2011, 2012, 2013, 2014

2013-04-24

... Life Insurance Company, et al; Notice of Application April 18, 2013 AGENCY: Securities and Exchange... Section 17(a) of the Act. APPLICANTS: Lincoln National Life Insurance Company (``Lincoln Life''), Lincoln National Variable Annuity Account C, Lincoln National Variable Annuity Account L, Lincoln Life Variable...

MFA Oil Company - Clean Water Act Public Notice

EPA Pesticide Factsheets

The EPA is providing notice of a proposed Administrative Penalty Assessment against MFA Oil Company, a business located at One Ray Young Dr, Columbia, MO 65201, for alleged violations at five of the Company’s facilities located at: 624 Ashcroft Rd, Poplar

Public School Accountability. Background Paper 95-14.

ERIC Educational Resources Information Center

Sturm, H. Pepper

This paper describes the background of various accountability systems, discusses policy issues related to the use of educational accountability information, and offers a history of the school-accountability law in Nevada. The paper concludes that because policymakers continue to express concerns about uniform measurements and comparability, it is…

18 CFR 367.3980 - Account 398, Miscellaneous equipment.

Code of Federal Regulations, 2010 CFR

2010-04-01

... service company's operations that are not included in any other account of this system of accounts. (b... equipment. (3) Employees' recreation equipment. (4) Radios. (5) Restaurant equipment. (6) Soda fountains. (7...

18 CFR 367.20 - Depreciation accounting.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Depreciation accounting. 367.20 Section 367.20 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION... Instructions § 367.20 Depreciation accounting. (a) Method. Service companies must use a method of depreciation...

Accounting Education for the Non-Accountant.

ERIC Educational Resources Information Center

Spiceland, J. David

1983-01-01

The nondegree Certified Public Accountant (CPA) preparation program at Memphis State University is an accelerated series of eight credit courses in accounting designed for those who have earned a nonaccounting degree and need the technical training and required courses to enable them to take the CPA examination in Tennessee. (JOW)

76 FR 33003 - TIAA-CREF Life Insurance Company, et al.

Federal Register 2010, 2011, 2012, 2013, 2014

2011-06-07

... SECURITIES AND EXCHANGE COMMISSION [Rel. No. IC-29687; File No. 812-13791] TIAA-CREF Life... (the ``1940 Act''). Applicants: TIAA-CREF Life Insurance Company (``TC LIFE''), TIAA-CREF Life Separate Account VA-1 (``Separate Account VA-1''), and TIAA-CREF Life Separate Account VLI-1 (``Separate Account...

Establishment of lactaton rooms in public and private companies: potentialities and difficulties.

PubMed

Fernandes, Vanessa Martinhago Borges; Santos, Evanguelia Kotzias Atherino Dos; Erdmann, Alacoque Lorenzini; Pires, Denise Elvira Pires de; Zampieri, Maria de Fátima Mota; Gregório, Vitória Regina Petters

2017-06-05

To know how managers of public and private companies view lactation support rooms and their implantation. This is study is based on qualitative, exploratory, and descriptive research. Twenty managers from Greater Florianópolis participated in the research, in 2015. Data were collected by means of semi-structured/projective interviews, and subjected to content analysis associated with Atlas.ti software. Data analysis led to the following two categories: difficulties and facilities of establishing a lactation room, with a predominance of financial difficulties and the lack of physical space. Dialectically, the subjects also recognised the low cost involved, which facilitates establishment. Financial, cultural, and political aspects make it difficult to set up lactation rooms, but the importance of this measure was acknowledged. Although the success of breastfeeding partly depends on these support rooms, it also requires multiple actions, especially the effective participation of nurses and other health workers.

Tread lightly through these accounting minefields.

PubMed

Sherman, H D; Young, S D

2001-01-01

In the current economic climate, there is tremendous pressure--and personal incentive for managers--to report sales growth and meet investors' revenue expectations. As a result, more companies have been issuing misleading financial reports, according to the SEC, especially involving game playing around earnings. But it's shareholders who suffer from aggressive accounting strategies; they don't get a true sense of the financial health of the company, and when problems come to light, the shares they're holding can plummet in value. How can investors and their representatives on corporate boards spot trouble before it blows up in their faces? According to the authors, they should keep their eyes peeled for common abuses in six areas: revenue measurement and recognition, provisions and reserves for uncertain future costs, asset valuation, derivatives, related party transactions, and information used for bench-marking performance. If a disaster strikes, it will most likely be in one of these accounting minefields. This article examines the hazards of each minefield in turn, using examples like Metallgesellschaft, Xerox, MicroStrategy, and Lernout & Hauspie. It also provides a set of questions to ask in order to determine where a company's accounting practices might be overly aggressive. For those whose greatest interest is in fairly valuing the business--not presenting it in the best possible light--these questions are the first line of defense against creative accounting. Accounting game players are adroit, but it's both foolish and dangerous, contend the authors, to declare oneself ignorant and hence powerless against their machinations. They argue that members of corporate boards need to be financially literate.

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

...—Certification of Independent Certified Public Accountant Regarding Notes To Be Issued Pursuant to 7 CFR 1744.30... 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...

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

...—Certification of Independent Certified Public Accountant Regarding Notes To Be Issued Pursuant to 7 CFR 1744.30... 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...

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 1744.30...

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...—Certification of Independent Certified Public Accountant Regarding Notes To Be Issued Pursuant to 7 CFR 1744.30...

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 1744.30...

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...—Certification of Independent Certified Public Accountant Regarding Notes To Be Issued Pursuant to 7 CFR 1744.30...

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, 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 D Appendix D to Subpart B of Part 1744...—Certification of Independent Certified Public Accountant Regarding Notes To Be Issued Pursuant to 7 CFR 1744.30...

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...—Certification of Independent Certified Public Accountant Regarding Notes To Be Issued Pursuant to 7 CFR 1744.30...

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...—Certification of Independent Certified Public Accountant Regarding Notes To Be Issued Pursuant to 7 CFR 1744.30...

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...—Certification of Independent Certified Public Accountant Regarding Notes To Be Issued Pursuant to 7 CFR 1744.30...

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

... 20782. Dated: September 15, 2011. Laura Carrico, Director, Financial Accounting and Services Division...: Termination; Minnesota Surety and Trust Company AGENCY: Financial Management Service, Fiscal Service... notice may be directed to the U.S. Department of the Treasury, Financial Management Service, Financial...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... accounting system. 256.01-3 Section 256.01-3 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE... accounting system. (a) The accounts provided herein are in two general categories: Balance sheet accounts and...

18 CFR 41.12 - Qualifications of accountants.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Regulations § 41.12 Qualifications of accountants. The Commission will not recognize any certified public accountant or public accountant through December 31, 1975, who is not in fact independent. Beginning January... accountants, or independent licensed public accountants who were licensed on or before December 31, 1970, who...

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.

18 CFR 367.5 - Accounting period.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Accounting period. 367.5 Section 367.5 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION... Instructions § 367.5 Accounting period. Each service company must keep its books on a monthly basis so that for...

78 FR 75581 - Minnesota Life Insurance Company, et al.; Notice of Application

Federal Register 2010, 2011, 2012, 2013, 2014

2013-12-12

... SECURITIES AND EXCHANGE COMMISSION [Release No. IC-30821; File No. 812-14158] Minnesota Life...: Minnesota Life Insurance Company (``Minnesota Life'' or ``Insurance Company''), Variable Annuity Account...., Washington, D.C. 20549- 1090. Applicants, c/o Daniel P. Preiner, Counsel, Minnesota Life Insurance Company...

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.

Exploring and accounting for publication bias in mental health: a brief overview of methods.

PubMed

Mavridis, Dimitris; Salanti, Georgia

2014-02-01

OBJECTIVE Publication bias undermines the integrity of published research. The aim of this paper is to present a synopsis of methods for exploring and accounting for publication bias. METHODS We discussed the main features of the following methods to assess publication bias: funnel plot analysis; trim-and-fill methods; regression techniques and selection models. We applied these methods to a well-known example of antidepressants trials that compared trials submitted to the Food and Drug Administration (FDA) for regulatory approval. RESULTS The funnel plot-related methods (visual inspection, trim-and-fill, regression models) revealed an association between effect size and SE. Contours of statistical significance showed that asymmetry in the funnel plot is probably due to publication bias. Selection model found a significant correlation between effect size and propensity for publication. CONCLUSIONS Researchers should always consider the possible impact of publication bias. Funnel plot-related methods should be seen as a means of examining for small-study effects and not be directly equated with publication bias. Possible causes for funnel plot asymmetry should be explored. Contours of statistical significance may help disentangle whether asymmetry in a funnel plot is caused by publication bias or not. Selection models, although underused, could be useful resource when publication bias and heterogeneity are suspected because they address directly the problem of publication bias and not that of small-study effects.

Patients' health or company profits? The commercialisation of academic research.

PubMed

Olivieri, Nancy F

2003-01-01

This paper is a personal account of the events associated with the author's work at the University of Toronto's Hospital for Sick Children on a drug, deferiprone, for the treatment of thalassaemia. Trials of the drug were sponsored by the Canadian Medical Research Council and a drug company which would have been able, had the trials been successful, to seek regulatory approval to market the drug. When evidence emerged that deferiprone might be inadequately effective in a substantial proportion of patients, the drug company issued legal threats when the author proposed informing her patients and the scientific community. Until protests were made by international authorities in her field of research, the hospital and university did not adequately support the author's academic freedom and responsibilities as a medical practitioner. It is argued that underlying cause of this, and of other similar cases, is the political philosophy which is driving the commercialisation of universities and bringing about the deregulation of drug approval procedures. Together these changes constitute a serious threat to the public good.

47 CFR 32.101 - Structure of the balance sheet accounts.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 47 Telecommunication 2 2011-10-01 2011-10-01 false Structure of the balance sheet accounts. 32.101... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.101 Structure of the balance sheet accounts. The Balance Sheet accounts shall be maintained as follows...

47 CFR 32.101 - Structure of the balance sheet accounts.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 47 Telecommunication 2 2010-10-01 2010-10-01 false Structure of the balance sheet accounts. 32.101... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.101 Structure of the balance sheet accounts. The Balance Sheet accounts shall be maintained as follows...

How to Professionalize Accounting Programs

ERIC Educational Resources Information Center

Allyn, Robert G.

1977-01-01

The author, a certified public accountant on the State Board for Public Accountancy of New York, Discusses education and training programs to "professionalize" accounting, particularly the need for innovative learning modules that integrate the traditional sequence of courses in baccalaureate programs. (MF)

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.

An economic evaluation of public programs for internationalization: the case of the Diagnostic Program in Spain.

PubMed

Cansino, José M; Lopez-Melendo, Jaime; Pablo-Romero, María del P; Sánchez-Braza, Antonio

2013-12-01

This paper evaluates the Diagnostic Program in Spain which is a publicly funded program to promote internationalization of companies located in Andalusia (south of Spain). The methodology used is the propensity score-matching. The treatment group consists of companies which participated in the Program until 2008. The control group has companies which planned to participate in the Program but had not done so up to that date. The response variable measures the ratio of export to total sales for each company. Four covariates have been taken into account: activity, location, sales and number of employees. The analysis leads to the conclusion that the companies that participated in the Program improved their ratio of exports to total sales by about 10 percentage points. Copyright © 2013 Elsevier Ltd. All rights reserved.

18 CFR 367.4262 - Account 426.2, Life insurance.

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 426.2, Life... ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4262 Account 426.2, Life insurance. This account must include all payments for life insurance of officers and employees where the...

18 CFR 367.4262 - Account 426.2, Life insurance.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 426.2, Life... ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4262 Account 426.2, Life insurance. This account must include all payments for life insurance of officers and employees where the...

18 CFR 367.4262 - Account 426.2, Life insurance.

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 426.2, Life... ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4262 Account 426.2, Life insurance. This account must include all payments for life insurance of officers and employees where the...

18 CFR 367.4262 - Account 426.2, Life insurance.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Account 426.2, Life... ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4262 Account 426.2, Life insurance. This account must include all payments for life insurance of officers and employees where the...

18 CFR 367.4262 - Account 426.2, Life insurance.

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 426.2, Life... ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4262 Account 426.2, Life insurance. This account must include all payments for life insurance of officers and employees where the...

Understanding pharmaceutical research manipulation in the context of accounting manipulation.

PubMed

Brown, Abigail

2013-01-01

The problem of the manipulation of data that arises when there is both opportunity and incentive to mislead is better accepted and studied - though by no means solved - in financial accounting than in medicine. This article analyzes pharmaceutical company manipulation of medical research as part of a broader problem of corporate manipulation of data in the creation of accounting profits. The article explores how our understanding of accounting fraud and misinformation helps us understand the risk of similar information manipulation in the medical sciences. This understanding provides a framework for considering how best to improve the quality of medical research and analysis in light of the current system of medical information production. I offer three possible responses: (1) use of the Dodd-Frank whistleblower provisions to encourage reporting of medical research fraud; (2) a two-step academic journal review process for clinical trials; and (3) publicly subsidized trial-failure insurance. These would improve the release of negative information about drugs, thereby increasing the reliability of positive information. © 2013 American Society of Law, Medicine & Ethics, Inc.

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.

new lease accounting and health care.

PubMed

Berman, Mindy

2016-05-01

Recently released lease accounting standards from the Financial Accounting Standards Board (FASB) present three significant challenges for healthcare organizations: All leases must be reported on a company's balance sheet, increasing liabilities on the balance sheets of healthcare organizations considerably. Contractual agreements not previously considered leases will now be treated as leases. Classification of some equipment leases could change.

76 FR 17166 - TIAA-CREF Life Insurance Company, et al.

Federal Register 2010, 2011, 2012, 2013, 2014

2011-03-28

... SECURITIES AND EXCHANGE COMMISSION [Rel. No. IC-29600; File No. 812-13791] TIAA-CREF Life... amended (the ``1940 Act''). Applicants: TIAA-CREF Life Insurance Company (``TC LIFE''), TIAA-CREF Life Separate Account VA-1 (``Separate Account VA-1''), and TIAA-CREF Life Separate Account VLI-1 (``Separate...

Public Figures, Professional Ethics, and the Media.

PubMed

Fowler, David R

2016-08-01

Death certificates and autopsy reports contain personal identifying information and clinical information protected under the Health Insurance Portability and Accountability Act (HIPAA) of 1996. These documents are used, for example, by the families of the deceased for settling estates, bereavement and closure, and genetic counseling of relatives. Insurance companies, public health and law enforcement officials, and the legal community also have legitimate claims to this information. Critical ethical questions have not yet been settled about whether and when this information should be public and under which circumstances making this kind of information public incurs benefits, harms, or both. Additional considerations include which organizations-the media, academic institutions, or government agencies, for example-are best suited to interpret these questions and respond to them. © 2016 American Medical Association. All Rights Reserved.

[The Stigma Depression - An Interaction Between the Public Discourse and Accounts on the Lived Experience].

PubMed

Baer, Nadja; Sikorski, Claudia; Luppa, Melanie; Riedel-Heller, Steffi G; Schomerus, Georg

2016-04-01

The public discourse on depression holds a negative picture of depression as opposed to the widespread normative desire to be a healthy and happy being. This norm strengthens the negative associations with depression and supports the stigmatization process. The aim of this study is to analyse media representations illustrating public opinion on depression and the way in which those representations interact with accounts on the lived experience. A qualitative discourse analysis was conducted with 22 sources for the media analysis and 9 for the individual accounts. Media representations increasingly portray the norm of the happy individual that is characterized by its energized, motivated and powerful personality. This implicitly underlines that people suffering from depression are diametrically opposed to the desired norm. In order to diminish the negative attitude towards depression and to reduce additional suffering, it is important to demystify the notion depression, especially in the therapeutic context. © Georg Thieme Verlag KG Stuttgart · New York.

18 CFR 367.1650 - Account 165, Prepayments.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 165, Prepayments. 367.1650 Section 367.1650 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO...

76 FR 63679 - Advisory Committee on Small and Emerging Companies

Federal Register 2010, 2011, 2012, 2013, 2014

2011-10-13

... Committee on Small and Emerging Companies AGENCY: Securities and Exchange Commission. ACTION: Notice of meeting of SEC Advisory Committee on Small and Emerging Companies. SUMMARY: The Securities and Exchange Commission Advisory Committee on Small and Emerging Companies is providing notice that it will hold a public...

77 FR 2102 - Advisory Committee on Small and Emerging Companies

Federal Register 2010, 2011, 2012, 2013, 2014

2012-01-13

... Committee on Small and Emerging Companies AGENCY: Securities and Exchange Commission. ACTION: Notice of Meeting of SEC Advisory Committee on Small and Emerging Companies. SUMMARY: The Securities and Exchange Commission Advisory Committee on Small and Emerging Companies is providing notice that it will hold a public...

42 CFR 61.12 - Accountability.

Code of Federal Regulations, 2013 CFR

2013-10-01

... 42 Public Health 1 2013-10-01 2013-10-01 false Accountability. 61.12 Section 61.12 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES FELLOWSHIPS, INTERNSHIPS, TRAINING FELLOWSHIPS Regular Fellowships § 61.12 Accountability. Payments shall be subject to such requirements...

42 CFR 61.12 - Accountability.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 42 Public Health 1 2011-10-01 2011-10-01 false Accountability. 61.12 Section 61.12 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES FELLOWSHIPS, INTERNSHIPS, TRAINING FELLOWSHIPS Regular Fellowships § 61.12 Accountability. Payments shall be subject to such requirements...

42 CFR 61.12 - Accountability.

Code of Federal Regulations, 2012 CFR

2012-10-01

... 42 Public Health 1 2012-10-01 2012-10-01 false Accountability. 61.12 Section 61.12 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES FELLOWSHIPS, INTERNSHIPS, TRAINING FELLOWSHIPS Regular Fellowships § 61.12 Accountability. Payments shall be subject to such requirements...

42 CFR 61.12 - Accountability.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 42 Public Health 1 2010-10-01 2010-10-01 false Accountability. 61.12 Section 61.12 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES FELLOWSHIPS, INTERNSHIPS, TRAINING FELLOWSHIPS Regular Fellowships § 61.12 Accountability. Payments shall be subject to such requirements...

42 CFR 61.12 - Accountability.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 42 Public Health 1 2014-10-01 2014-10-01 false Accountability. 61.12 Section 61.12 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES FELLOWSHIPS, INTERNSHIPS, TRAINING FELLOWSHIPS Regular Fellowships § 61.12 Accountability. Payments shall be subject to such requirements...

18 CFR 367.1340 - Account 134, Other special deposits.

Code of Federal Regulations, 2010 CFR

2010-04-01

... disposed of is replaced; cash realized from the sale of the accounting service company's securities and... account must specify the purpose for which the deposit is made. (b) Assets available for general corporate...

The need for monetary information within corporate water accounting.

PubMed

Burritt, Roger L; Christ, Katherine L

2017-10-01

A conceptual discussion is provided about the need to add monetary data to water accounting initiatives and how best to achieve this if companies are to become aware of the water crisis and to take actions to improve water management. Analysis of current water accounting initiatives reveals the monetary business case for companies to improve water management is rarely considered, there being a focus on physical information about water use. Three possibilities emerge for mainstreaming the integration of monetization into water accounting: add-on to existing water accounting frameworks and tools, develop new tools which include physical and monetary information from the start, and develop environmental management accounting (EMA) into a water-specific application and set of tools. The paper appraises these three alternatives and concludes that development of EMA would be the best way forward. Suggestions for further research include the need to examine the use of a transdisciplinary method to address the complexities of water accounting. Copyright © 2017 Elsevier Ltd. All rights reserved.

Pharmaceutical companies and their drugs on social media: a content analysis of drug information on popular social media sites.

PubMed

Tyrawski, Jennifer; DeAndrea, David C

2015-06-01

Many concerns have been raised about pharmaceutical companies marketing their drugs directly to consumers on social media. This form of direct-to-consumer advertising (DTCA) can be interactive and, because it is largely unmonitored, the benefits of pharmaceutical treatment could easily be overemphasized compared to the risks. Additionally, nonexpert consumers can share their own drug product testimonials on social media and illegal online pharmacies can market their services on popular social media sites. There is great potential for the public to be exposed to misleading or dangerous information about pharmaceutical drugs on social media. Our central aim was to examine how pharmaceutical companies use social media to interact with the general public and market their drugs. We also sought to analyze the nature of information that appears in search results for widely used pharmaceutical drugs in the United States on Facebook, Twitter, and YouTube with a particular emphasis on the presence of illegal pharmacies. Content analyses were performed on (1) social media content on the Facebook, Twitter, and YouTube accounts of the top 15 pharmaceutical companies in the world and (2) the content that appears when searching on Facebook, Twitter, and YouTube for the top 20 pharmaceutical drugs purchased in the United States. Notably, for the company-specific analysis, we examined the presence of information similar to various forms of DTCA, the audience reach of company postings, and the quantity and quality of company-consumer interaction. For the drug-specific analysis, we documented the presence of illegal pharmacies, personal testimonials, and drug efficacy claims. From the company-specific analysis, we found information similar to help-seeking DTCA in 40.7% (301/740) of pharmaceutical companies' social media posts. Drug product claims were present in only 1.6% (12/740) of posts. Overall, there was a substantial amount of consumers who interacted with pharmaceutical

77 FR 12910 - Surety Companies Acceptable on Federal Bonds-Name Change: White Mountains Reinsurance Company of...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-03-02

... . Questions concerning this notice may be directed to the U.S. Department of the Treasury, Financial Management Service, Financial Accounting and Services Division, Surety Bond Branch, 3700 East-West Highway... Change: White Mountains Reinsurance Company of America AGENCY: Financial Management Service, Fiscal...

Schildberg Construction Company, Inc. - Clean Water Act Public Notice

EPA Pesticide Factsheets

The EPA is providing notice of a proposed Administrative Penalty Assessment against the Schildberg Construction Company, Inc. for alleged violations at its locations at 1605 218th Avenue, Osceola, IA 50213 and 34466 Elkhorn Trail, Graham, MO 64455.

Bull Moose Tube Company - Clean Water Act Public Notice

EPA Pesticide Factsheets

The EPA is providing notice of a proposed Administrative Penalty Assessment against the Bull Moose Tube Company, a business located at 1819 Clarkson Road, Chesterfield, MO, 63017, for alleged violations at the facility located at 406 East Industrial Drive,

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.

Company Information on CD-ROM: From 10K to 5000+.

ERIC Educational Resources Information Center

Littlejohn, Alice C.; Janousek, Kelly S.

1991-01-01

Evaluates six CD-ROM products for library users that provide information on companies: (1) CD/Corporate: U.S. Public Companies; (2) Compact D/SEC; (3) Compustat PC Plus Corporate Text; (4) General Business File; (5) Moody's 5000 Plus; and (6) Standard and Poor's Corporations. Information provided includes companies included, online database…

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.

45 CFR 1610.9 - Accounting.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 45 Public Welfare 4 2010-10-01 2010-10-01 false Accounting. 1610.9 Section 1610.9 Public Welfare Regulations Relating to Public Welfare (Continued) LEGAL SERVICES CORPORATION USE OF NON-LSC FUNDS, TRANSFERS OF LSC FUNDS, PROGRAM INTEGRITY § 1610.9 Accounting. Funds received by a recipient from a source...

Pharmaceutical Companies and Their Drugs on Social Media: A Content Analysis of Drug Information on Popular Social Media Sites

PubMed Central

2015-01-01

Background Many concerns have been raised about pharmaceutical companies marketing their drugs directly to consumers on social media. This form of direct-to-consumer advertising (DTCA) can be interactive and, because it is largely unmonitored, the benefits of pharmaceutical treatment could easily be overemphasized compared to the risks. Additionally, nonexpert consumers can share their own drug product testimonials on social media and illegal online pharmacies can market their services on popular social media sites. There is great potential for the public to be exposed to misleading or dangerous information about pharmaceutical drugs on social media. Objective Our central aim was to examine how pharmaceutical companies use social media to interact with the general public and market their drugs. We also sought to analyze the nature of information that appears in search results for widely used pharmaceutical drugs in the United States on Facebook, Twitter, and YouTube with a particular emphasis on the presence of illegal pharmacies. Methods Content analyses were performed on (1) social media content on the Facebook, Twitter, and YouTube accounts of the top 15 pharmaceutical companies in the world and (2) the content that appears when searching on Facebook, Twitter, and YouTube for the top 20 pharmaceutical drugs purchased in the United States. Notably, for the company-specific analysis, we examined the presence of information similar to various forms of DTCA, the audience reach of company postings, and the quantity and quality of company-consumer interaction. For the drug-specific analysis, we documented the presence of illegal pharmacies, personal testimonials, and drug efficacy claims. Results From the company-specific analysis, we found information similar to help-seeking DTCA in 40.7% (301/740) of pharmaceutical companies’ social media posts. Drug product claims were present in only 1.6% (12/740) of posts. Overall, there was a substantial amount of consumers

78 FR 62716 - Pacific Life Insurance Company, et al; Notice of Application

Federal Register 2010, 2011, 2012, 2013, 2014

2013-10-22

... SECURITIES AND EXCHANGE COMMISSION [Release No. IC-30744; File No. 812-14141] Pacific Life... Act''). Applicants: Pacific Life Insurance Company (``Pacific Life''), Pacific Life's Separate Account A (``Separate Account A''), Pacific Life's Pacific Select Variable Annuity Separate Account...

Managing global accounts.

PubMed

Yip, George S; Bink, Audrey J M

2007-09-01

Global account management--which treats a multinational customer's operations as one integrated account, with coherent terms for pricing, product specifications, and service--has proliferated over the past decade. Yet according to the authors' research, only about a third of the suppliers that have offered GAM are pleased with the results. The unhappy majority may be suffering from confusion about when, how, and to whom to provide it. Yip, the director of research and innovation at Capgemini, and Bink, the head of marketing communications at Uxbridge College, have found that GAM can improve customer satisfaction by 20% or more and can raise both profits and revenues by at least 15% within just a few years of its introduction. They provide guidelines to help companies achieve similar results. The first steps are determining whether your products or services are appropriate for GAM, whether your customers want such a program, whether those customers are crucial to your strategy, and how GAM might affect your competitive advantage. If moving forward makes sense, the authors' exhibit, "A Scorecard for Selecting Global Accounts," can help you target the right customers. The final step is deciding which of three basic forms to offer: coordination GAM (in which national operations remain relatively strong), control GAM (in which the global operation and the national operations are fairly balanced), and separate GAM (in which a new business unit has total responsibility for global accounts). Given the difficulty and expense of providing multiple varieties, the vast majority of companies should initially customize just one---and they should be careful not to start with a choice that is too ambitious for either themselves or their customers to handle.

18 CFR 41.10 - Examination of accounts.

Code of Federal Regulations, 2010 CFR

2010-04-01

... thereafter until December 31, 1975, the services of an independent certified public accountant, or independent licensed public accountant, certified or licensed by a regulatory authority of a State or other...) Beginning January 1, 1976, and each year thereafter, only independent certified public accountants, or...

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

18 CFR 367.2540 - Account 254, Other regulatory liabilities.

Code of Federal Regulations, 2010 CFR

2010-04-01

... accounts, imposed on the service company by the ratemaking actions of regulatory agencies. (See Definitions § 367.1(a)(38).) (b) The amounts included in this account are to be established by those credits which... authorized to charge for its services; or refunds to customers, not provided for in other accounts, will be...

47 CFR 36.392 - General and administrative-Account 6720.

Code of Federal Regulations, 2010 CFR

2010-10-01

... Section 36.392 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... which include the following accounts: Plant Specific Expenses Central Office Switching Expenses—Account..., 6422, 6423, 6424, 6426, 6431, and 6441 (Class A Telephone Companies) Plant Non-Specific Expenses...

47 CFR 36.392 - General and administrative-Account 6720.

Code of Federal Regulations, 2011 CFR

2011-10-01

... Section 36.392 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... which include the following accounts: Plant Specific Expenses Central Office Switching Expenses—Account..., 6422, 6423, 6424, 6426, 6431, and 6441 (Class A Telephone Companies) Plant Non-Specific Expenses...

Teaching Business Ethics in Accounting Classes.

ERIC Educational Resources Information Center

D'Aquila, Jill M.

1999-01-01

Accounting graduates must be able to recognize and resolve ethical dilemmas. Ethics should be taught frequently and in short doses, using such methods as videotapes, discussions of current events, and cases of real company practices. (SK)

18 CFR 367.3950 - Account 395, Laboratory equipment.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 395, Laboratory equipment. 367.3950 Section 367.3950 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO...

18 CFR 367.1410 - Account 141, Notes receivable.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 141, Notes receivable. 367.1410 Section 367.1410 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO...

18 CFR 367.1850 - Account 185, Temporary facilities.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 185, Temporary facilities. 367.1850 Section 367.1850 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO...

18 CFR 367.1350 - Account 135, Working funds.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 135, Working funds. 367.1350 Section 367.1350 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO...

18 CFR 367.2370 - Account 237, Interest accrued.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 237, Interest accrued. 367.2370 Section 367.2370 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO...

18 CFR 367.1720 - Account 172, Rents receivable.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 172, Rents receivable. 367.1720 Section 367.1720 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO...

18 CFR 367.2380 - Account 238, Dividends declared.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 238, Dividends declared. 367.2380 Section 367.2380 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO...

18 CFR 367.1730 - Account 173, Accrued revenues.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 173, Accrued revenues. 367.1730 Section 367.1730 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO...

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.

17 CFR 256.108 - Accumulated provision for depreciation and amortization of service company property.

Code of Federal Regulations, 2010 CFR

2010-04-01

..., unless the company maintains costs and related reserves for specific units or types of property. (c... depreciation and amortization of service company property. 256.108 Section 256.108 Commodity and Securities... COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 Balance Sheet...

Practice management companies improve practices' financial position.

PubMed

Dupell, T

1997-11-01

To maintain control over healthcare delivery and financial decisions, as well as increase access to capital markets, some group practices are forming their own physician practice management companies. These companies should be organized to balance the expectations of physicians with the values of capital markets. This organization should include retained earnings, financial reporting in accordance with generally accepted accounting principles (GAAP), predictable earnings and cash flow, physician ownership and leadership, and incentives for high-quality management. Three large, primary care and multispecialty clinics that merged to form a new physician practice management company increased their access to capital markets and improved their overall financial position, which will help them achieve long-term survival.

The tobacco industry's accounts of refining indirect tobacco advertising in Malaysia.

PubMed