Science.gov

Sample records for public company accounting

  1. 75 FR 81684 - Order Approving Public Company Accounting Oversight Board Budget and Annual Accounting Support...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-28

    ...; Release No. 34-63596/December 22, 2010] Order Approving Public Company Accounting Oversight Board Budget and Annual Accounting Support Fee for Calendar Year 2011 The Sarbanes-Oxley Act of 2002, as amended (the ``Sarbanes-Oxley Act''), established the Public Company Accounting Oversight Board (``PCAOB'') to...

  2. 17 CFR 201.440 - Appeal of determinations by the Public Company Accounting Oversight Board.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... the Public Company Accounting Oversight Board. 201.440 Section 201.440 Commodity and Securities... and Commission Review § 201.440 Appeal of determinations by the Public Company Accounting Oversight... for registration of a public accounting firm, may file an application for review. (b) Procedure. An...

  3. 17 CFR 201.440 - Appeal of determinations by the Public Company Accounting Oversight Board.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... the Public Company Accounting Oversight Board. 201.440 Section 201.440 Commodity and Securities... and Commission Review § 201.440 Appeal of determinations by the Public Company Accounting Oversight... for registration of a public accounting firm, may file an application for review. (b) Procedure. An...

  4. 17 CFR 201.440 - Appeal of determinations by the Public Company Accounting Oversight Board.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... the Public Company Accounting Oversight Board. 201.440 Section 201.440 Commodity and Securities... and Commission Review § 201.440 Appeal of determinations by the Public Company Accounting Oversight... for registration of a public accounting firm, may file an application for review. (b) Procedure. An...

  5. 17 CFR 201.440 - Appeal of determinations by the Public Company Accounting Oversight Board.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... the Public Company Accounting Oversight Board. 201.440 Section 201.440 Commodity and Securities... and Commission Review § 201.440 Appeal of determinations by the Public Company Accounting Oversight... for registration of a public accounting firm, may file an application for review. (b) Procedure. An...

  6. 75 FR 11210 - Public Company Accounting Oversight Board; Order Approving Proposed Amendment to Board Rules...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-10

    ... COMMISSION Public Company Accounting Oversight Board; Order Approving Proposed Amendment to Board Rules Relating to Inspections March 4, 2010. I. Introduction On July 2, 2009, the Public Company Accounting... accounting firms. Notice of the proposed rule amendment was published in the Federal Register on November 25...

  7. 76 FR 52997 - Public Company Accounting Oversight Board; Order Approving Proposed Board Funding Final Rules for...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-24

    ... COMMISSION Public Company Accounting Oversight Board; Order Approving Proposed Board Funding Final Rules for Allocation of the Board's Accounting Support Fee Among Issuers, Brokers, and Dealers, and Other Amendments to... Accounting Oversight Board (the ``Board'' or the ``PCAOB'') filed with the Securities and Exchange Commission...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Oversight Board budget approval process. 202.190 Section 202.190 Commodity and Securities Exchanges... (Regulation P) § 202.190 Public Company Accounting Oversight Board budget approval process. (a) Purpose. These procedures are established in connection with consideration and approval of the budget and the accounting...

  9. 75 FR 3509 - Public Company Accounting Oversight Board; Order Approving Proposed Rules on Auditing Standard No...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-01-21

    ... opinion on the financial statements or internal control over financial reporting. If more audit work is... section 20, ``System of Quality Control for a CPA Firm's Accounting and Auditing Practice'' with a... COMMISSION Public Company Accounting Oversight Board; Order Approving Proposed Rules on Auditing Standard...

  10. 76 FR 40961 - Public Company Accounting Oversight Board; Notice of Filing of Proposed Temporary Rule for an...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-12

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

  11. 77 FR 57407 - Public Company Accounting Oversight Board; Notice of Filing of Proposed Rules on Auditing...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-09-17

    ... From the Federal Register Online via the Government Publishing Office ] Vol. 77 Monday, No. 180 September 17, 2012 Part IV Securities and Exchange Commission Public Company Accounting Oversight Board; Notice of Filing of Proposed Rules on Auditing Standard No. 16, Communications With Audit Committees and Related and Transitional Amendments to...

  12. 76 FR 40950 - Public Company Accounting Oversight Board; Notice of Filing of Proposed Board Funding Final Rules...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-12

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

  13. 17 CFR 240.19d-4 - Notice by the Public Company Accounting Oversight Board of disapproval of registration or of...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 17 Commodity and Securities Exchanges 4 2014-04-01 2014-04-01 false Notice by the Public Company... Act of 1934 Suspension and Expulsion of Exchange Members § 240.19d-4 Notice by the Public Company...) Board means the Public Company Accounting Oversight Board. (2) Public accounting firm shall have the...

  14. 17 CFR 240.19d-4 - Notice by the Public Company Accounting Oversight Board of disapproval of registration or of...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 17 Commodity and Securities Exchanges 3 2012-04-01 2012-04-01 false Notice by the Public Company... Act of 1934 Suspension and Expulsion of Exchange Members § 240.19d-4 Notice by the Public Company...) Board means the Public Company Accounting Oversight Board. (2) Public accounting firm shall have the...

  15. 17 CFR 240.19d-4 - Notice by the Public Company Accounting Oversight Board of disapproval of registration or of...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Notice by the Public Company... Act of 1934 Suspension and Expulsion of Exchange Members § 240.19d-4 Notice by the Public Company...) Board means the Public Company Accounting Oversight Board. (2) Public accounting firm shall have the...

  16. 17 CFR 240.19d-4 - Notice by the Public Company Accounting Oversight Board of disapproval of registration or of...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Notice by the Public Company... Act of 1934 Suspension and Expulsion of Exchange Members § 240.19d-4 Notice by the Public Company...) Board means the Public Company Accounting Oversight Board. (2) Public accounting firm shall have the...

  17. 17 CFR 240.19d-4 - Notice by the Public Company Accounting Oversight Board of disapproval of registration or of...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 17 Commodity and Securities Exchanges 3 2013-04-01 2013-04-01 false Notice by the Public Company... Act of 1934 Suspension and Expulsion of Exchange Members § 240.19d-4 Notice by the Public Company...) Board means the Public Company Accounting Oversight Board. (2) Public accounting firm shall have the...

  18. 75 FR 59331 - Public Company Accounting Oversight Board; Notice of Filing of Proposed Rules on Auditing...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-27

    ... company's business, including its organization, operating characteristics, and capital structure; The... an understanding of the nature of the company includes understanding: The company's organizational structure and management personnel; The sources of funding of the company's operations and investment...

  19. 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

    ... Program of Inspection Related to Audits of Brokers and Dealers August 18, 2011. I. Introduction On June 21...\\ Section 104(a)(2) of the Sarbanes-Oxley Act provides that, in establishing such a program: \\4\\ Public Law... change is consistent with the requirements of the Sarbanes-Oxley Act and the securities laws and is...

  20. 17 CFR 256.234 - Accounts payable to associate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  1. 17 CFR 256.234 - Accounts payable to associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... associate companies. 256.146 Section 256.146 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 3. Current and Accrued Assets § 256.146...

  3. 17 CFR 256.146 - Accounts receivable from associate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... associate companies. 256.146 Section 256.146 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 3. Current and Accrued Assets § 256.146...

  4. 18 CFR 367.1010 - Account 101, Service company property.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... company property. 367.1010 Section 367.1010 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES...

  5. 18 CFR 367.1010 - Account 101, Service company property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... company property. 367.1010 Section 367.1010 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES...

  6. 18 CFR 367.1010 - Account 101, Service company property.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... company property. 367.1010 Section 367.1010 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES...

  7. 18 CFR 367.1010 - Account 101, Service company property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... company property. 367.1010 Section 367.1010 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES...

  8. 18 CFR 367.1010 - Account 101, Service company property.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... company property. 367.1010 Section 367.1010 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES...

  9. 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…

  10. 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…

  11. 18 CFR 367.4114 - Account 411.4, Investment tax credit adjustments, service company property.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 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..., Investment tax credit adjustments, service company property. 367.4114 Section 367.4114 Conservation of Power...

  12. 18 CFR 367.4114 - Account 411.4, Investment tax credit adjustments, service company property.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 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..., Investment tax credit adjustments, service company property. 367.4114 Section 367.4114 Conservation of Power...

  13. 18 CFR 367.4114 - Account 411.4, Investment tax credit adjustments, service company property.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 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..., Investment tax credit adjustments, service company property. 367.4114 Section 367.4114 Conservation of Power...

  14. 17 CFR 256.01-1 - Companies for which this system of accounts is prescribed.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Companies for which this... AND EXCHANGE COMMISSION (CONTINUED) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 General Instructions § 256.01-1...

  15. 18 CFR 367.1460 - Account 146, Accounts receivable from associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  17. Accounting Considerations in Public Sector Risk Management Pools.

    ERIC Educational Resources Information Center

    Commons, Harriet V.

    1987-01-01

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

  18. Accounting Considerations in Public Sector Risk Management Pools.

    ERIC Educational Resources Information Center

    Commons, Harriet V.

    1987-01-01

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

  19. 18 CFR 367.1460 - Account 146, Accounts receivable from associate companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  20. 18 CFR 367.1460 - Account 146, Accounts receivable from associate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  1. 18 CFR 367.1460 - Account 146, Accounts receivable from associate companies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1460... balances subject to current settlement in open accounts with associate companies. Items that do not bear a....1230). (b) On the balance sheet, accounts receivable from an associate company may be set off...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1460... balances subject to current settlement in open accounts with associate companies. Items that do not bear a....1230). (b) On the balance sheet, accounts receivable from an associate company may be set off...

  3. 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…

  4. 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…

  5. 18 CFR 367.2230 - Account 223, Advances from associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  6. United States General Accounting Office Publications List.

    DTIC Science & Technology

    1981-06-30

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

  7. 17 CFR 256.01-1 - Companies for which this system of accounts is prescribed.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 General Instructions § 256.01-1... provisions of section 13 of the Public Utility Holding Company Act of 1935, and (2) any subsidiary company... 13(b) of the Public Utility Holding Company Act of 1935, with respect to the performance of services...

  8. Interprofessional ethics and public accountability.

    PubMed

    Vance, R P

    1994-11-01

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

  9. [Public health and chemical-pharmaceutical companies].

    PubMed

    Ribeiro, M A

    This article is concerned with the establishment of the Brazilian pharmaceutical industry. It addresses some issues of relevance to social-economic history, such as the emergence of the public health system, procedures for combating infectious disease, the relations between disinfection campaigns and the chemical industry, serotherapy and the production of serums and vaccines by public research institutions and private pharmaceutical companies. Focusing on the private pharmaceutical industry in Brazil, with special reference to the Instituto Pinheiros - Produtos Terapêuticos S.A., this article highlights the relations between scientists technology and product development. It also considers the debate which involved the scientific community and some governmental research institutions for public health policy development in the state of São Paulo.

  10. Public Relations in Accounting: A Benchmark Study.

    ERIC Educational Resources Information Center

    Pincus, J. David; Pincus, Karen V.

    1987-01-01

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

  11. 18 CFR 367.1450 - Account 145, Notes receivable from associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  12. 76 FR 40903 - Maine Public Service Company; Notice of Filing

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-12

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

  13. 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...

  14. 17 CFR 250.12 - Exemption of certain public utility companies from the definition of subsidiary companies of...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  15. 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…

  16. Public Anthropology as Public Pedagogy: An Autobiographical Account

    ERIC Educational Resources Information Center

    Beck, Sam

    2011-01-01

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

  17. A Publication Profile of Accounting Faculty

    ERIC Educational Resources Information Center

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

    2008-01-01

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

  18. 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…

  19. Engineering Accountability for Results into Public Education.

    ERIC Educational Resources Information Center

    Lessinger, Leon

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

  20. 17 CFR 250.93 - Accounts and records of mutual and subsidiary service companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Accounts and records of mutual... OF 1935 Service, Sales and Construction Contracts § 250.93 Accounts and records of mutual and subsidiary service companies. Every mutual service company and every company whose organization and conduct...

  1. 17 CFR 250.93 - Accounts and records of mutual and subsidiary service companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Accounts and records of mutual... OF 1935 Service, Sales and Construction Contracts § 250.93 Accounts and records of mutual and subsidiary service companies. Every mutual service company and every company whose organization and conduct...

  2. 18 CFR 367.4117 - Account 411.7, Losses from disposition of service company plant.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 411.7, Losses from disposition of service company plant. 367.4117 Section 367.4117 Conservation of Power and Water... § 367.4117 Account 411.7, Losses from disposition of service company plant. (a) The service company must...

  3. 18 CFR 367.4117 - Account 411.7, Losses from disposition of service company plant.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 411.7, Losses from disposition of service company plant. 367.4117 Section 367.4117 Conservation of Power and Water... § 367.4117 Account 411.7, Losses from disposition of service company plant. (a) The service company must...

  4. 77 FR 15093 - Public Service Company of Colorado;

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-03-14

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

  5. 17 CFR 256.430 - Interest on debt to associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC... associate companies, and account 233, Notes payable to associate companies. The records supporting the...

  6. 18 CFR 367.4181 - Account 418.1, Equity in earnings of subsidiary companies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... in earnings of subsidiary companies. 367.4181 Section 367.4181 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY...

  7. 18 CFR 367.4116 - Account 411.6, Gains from disposition of service company plant.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... from disposition of service company plant. 367.4116 Section 367.4116 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY...

  8. 18 CFR 367.4117 - Account 411.7, Losses from disposition of service company plant.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... from disposition of service company plant. 367.4117 Section 367.4117 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY...

  9. 18 CFR 367.4116 - Account 411.6, Gains from disposition of service company plant.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... from disposition of service company plant. 367.4116 Section 367.4116 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY...

  10. 18 CFR 367.4116 - Account 411.6, Gains from disposition of service company plant.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... from disposition of service company plant. 367.4116 Section 367.4116 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY...

  11. 18 CFR 367.4117 - Account 411.7, Losses from disposition of service company plant.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... from disposition of service company plant. 367.4117 Section 367.4117 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY...

  12. 18 CFR 367.4117 - Account 411.7, Losses from disposition of service company plant.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... from disposition of service company plant. 367.4117 Section 367.4117 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY...

  13. 18 CFR 367.3991 - Account 399.1, Asset retirement costs for service company property.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... retirement costs for service company property. 367.3991 Section 367.3991 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY...

  14. 18 CFR 367.4181 - Account 418.1, Equity in earnings of subsidiary companies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... in earnings of subsidiary companies. 367.4181 Section 367.4181 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY...

  15. 18 CFR 367.4181 - Account 418.1, Equity in earnings of subsidiary companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... in earnings of subsidiary companies. 367.4181 Section 367.4181 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY...

  16. 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...

  17. 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. 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...

  19. 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...

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

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

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

    Code of Federal Regulations, 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...

  2. 18 CFR 367.1450 - Account 145, Notes receivable from associate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  3. 18 CFR 367.1450 - Account 145, Notes receivable from associate companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  4. 18 CFR 367.2330 - Account 233, Notes payable to associate companies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Account 233, Notes... Account 233, Notes payable to associate companies. (a) This account must include amounts owing to associate companies on notes, drafts, acceptances, or other similar evidences of indebtedness, and open...

  5. 18 CFR 367.2330 - Account 233, Notes payable to associate companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Account 233, Notes... Account 233, Notes payable to associate companies. (a) This account must include amounts owing to associate companies on notes, drafts, acceptances, or other similar evidences of indebtedness, and open...

  6. 18 CFR 367.1450 - Account 145, Notes receivable from associate companies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1450... subject to current settlement in open accounts with associate companies. Items that do not bear a....1230). (b) On the balance sheet, accounts receivable from an associate company may be set off...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1450... subject to current settlement in open accounts with associate companies. Items that do not bear a....1230). (b) On the balance sheet, accounts receivable from an associate company may be set off...

  8. 47 CFR 36.372 - Marketing-Account 6610 (Class B telephone companies); Accounts 6611 and 6613 (Class A telephone...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  9. 18 CFR 367.4571 - Account 457.1, Direct costs charged to associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... costs charged to associate companies. 367.4571 Section 367.4571 Conservation of Power and Water... costs charged to associate companies. This account must include those direct costs that can be identified through a cost allocation system as being applicable to services performed for associate companies...

  10. 18 CFR 367.4181 - Account 418.1, Equity in earnings of subsidiary companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  11. 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.

  12. 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...

  13. 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...

  14. 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...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... this system of accounts is prescribed. 367.2 Section 367.2 Conservation of Power and Water Resources... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED... POWER ACT AND NATURAL GAS ACT General Instructions § 367.2 Companies for which this system of...

  16. 18 CFR 367.2 - Companies for which this system of accounts is prescribed.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... this system of accounts is prescribed. 367.2 Section 367.2 Conservation of Power and Water Resources... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED... POWER ACT AND NATURAL GAS ACT General Instructions § 367.2 Companies for which this system of...

  17. 18 CFR 366.21 - Accounts and records of holding companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., FEDERAL POWER ACT AND NATURAL GAS ACT BOOKS AND RECORDS Accounting and Recordkeeping Under PUHCA 2005, the..., every holding company shall maintain and make available to the Commission books, accounts, memoranda... prescribed in part 368 of this chapter. Until December 31, 2007, holding companies registered under the...

  18. 18 CFR 366.21 - Accounts and records of holding companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., FEDERAL POWER ACT AND NATURAL GAS ACT BOOKS AND RECORDS Accounting and Recordkeeping Under PUHCA 2005, the..., every holding company shall maintain and make available to the Commission books, accounts, memoranda... prescribed in part 368 of this chapter. Until December 31, 2007, holding companies registered under the...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... advertising expenses for associated companies. 367.9301 Section 367.9301 Conservation of Power and Water... Account 930.1, General advertising expenses for associated companies. (a) This account must include the cost of labor, materials used, and expenses incurred in advertising and related activities, the cost...

  20. 18 CFR 367.3991 - Account 399.1, Asset retirement costs for service company property.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Account 399.1, Asset retirement costs for service company property. 367.3991 Section 367.3991 Conservation of Power and Water..., Asset retirement costs for service company property. This account must include asset retirement costs...

  1. 18 CFR 367.3991 - Account 399.1, Asset retirement costs for service company property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 399.1, Asset retirement costs for service company property. 367.3991 Section 367.3991 Conservation of Power and Water..., Asset retirement costs for service company property. This account must include asset retirement costs...

  2. 18 CFR 367.3991 - Account 399.1, Asset retirement costs for service company property.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Account 399.1, Asset retirement costs for service company property. 367.3991 Section 367.3991 Conservation of Power and Water..., Asset retirement costs for service company property. This account must include asset retirement costs...

  3. 18 CFR 367.2330 - Account 233, Notes payable to associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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...

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

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... accounting firm has, since the occurrence of the act or failure to act, implemented corrective internal... 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....

  10. 12 CFR 513.8 - Removal, suspension, or debarment of independent public accountants and accounting firms...

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... accounting firm has, since the occurrence of the act or failure to act, implemented corrective internal... 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...

  11. 12 CFR 513.8 - Removal, suspension, or debarment of independent public accountants and accounting firms...

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... accounting firm has, since the occurrence of the act or failure to act, implemented corrective internal... 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....

  12. 75 FR 18828 - Wisconsin Electric Power Company, Wisconsin Gas LLC, Wisconsin Public Service Corporation...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-13

    ... Energy Regulatory Commission Wisconsin Electric Power Company, Wisconsin Gas LLC, Wisconsin Public Service Corporation: Complainants; ANR Pipeline Company: Respondent; Notice of Complaint April 6, 2010....206 (2009), Wisconsin Electric Power Company, Wisconsin Gas LLC, and Wisconsin Public Service...

  13. 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...

  14. 12 CFR 363.3 - Independent public accountant.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  15. 12 CFR 363.3 - Independent public accountant.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 5 2012-01-01 2012-01-01 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...

  16. 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...

  17. 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...

  18. 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...

  19. 12 CFR 363.3 - Independent public accountant.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 5 2014-01-01 2014-01-01 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...

  20. 12 CFR 363.3 - Independent public accountant.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 5 2013-01-01 2013-01-01 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...

  1. 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…

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., Investment in associate companies. (a) This account must include the book cost of investments in securities... down the cost of any security in recognition of a decline in the related value. Securities must...

  3. 18 CFR 367.1230 - Account 123, Investment in associate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., Investment in associate companies. (a) This account must include the book cost of investments in securities... down the cost of any security in recognition of a decline in the related value. Securities must...

  4. 18 CFR 367.1230 - Account 123, Investment in associate companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., Investment in associate companies. (a) This account must include the book cost of investments in securities... down the cost of any security in recognition of a decline in the related value. Securities must...

  5. 18 CFR 367.1230 - Account 123, Investment in associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., Investment in associate companies. (a) This account must include the book cost of investments in securities... down the cost of any security in recognition of a decline in the related value. Securities must...

  6. 18 CFR 367.1230 - Account 123, Investment in associate companies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., Investment in associate companies. (a) This account must include the book cost of investments in securities... down the cost of any security in recognition of a decline in the related value. Securities must...

  7. 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...

  8. 17 CFR 239.17a - Form N-3, registration statement for separate accounts organized as management investment companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  9. 18 CFR 366.22 - Accounts and records of service companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-10-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-10-01

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

  12. 47 CFR 36.331 - Information origination/termination expenses-Account 6310 (Class B telephone companies); Accounts...

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  13. 47 CFR 36.331 - Information origination/termination expenses-Account 6310 (Class B telephone companies); Accounts...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  14. 47 CFR 36.331 - Information origination/termination expenses-Account 6310 (Class B telephone companies); Accounts...

    Code of Federal Regulations, 2013 CFR

    2013-10-01

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

  15. 17 CFR 210.3A-05 - Special requirements as to public utility holding companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... public utility holding companies. 210.3A-05 Section 210.3A-05 Commodity and Securities Exchanges... ACT OF 1933, SECURITIES EXCHANGE ACT OF 1934, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935, INVESTMENT... companies. There shall be shown in the consolidated balance sheet of a public utility holding company the...

  16. 17 CFR 210.3A-05 - Special requirements as to public utility holding companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... public utility holding companies. 210.3A-05 Section 210.3A-05 Commodity and Securities Exchanges... ACT OF 1933, SECURITIES EXCHANGE ACT OF 1934, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935, INVESTMENT... companies. There shall be shown in the consolidated balance sheet of a public utility holding company the...

  17. What Is the Value of Public School Accountability?

    ERIC Educational Resources Information Center

    Gunzenhauser, Michael G.; Hyde, Andrea M.

    2007-01-01

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

  18. What Is the Value of Public School Accountability?

    ERIC Educational Resources Information Center

    Gunzenhauser, Michael G.; Hyde, Andrea M.

    2007-01-01

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

  19. Improving Accountability in Public Education. Policy Brief

    ERIC Educational Resources Information Center

    Stecher, Brian; Li, Jennifer

    2009-01-01

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

  20. Keeping the Public Informed: Accent on Accountability.

    ERIC Educational Resources Information Center

    Bettinghaus, Edwin P.; Miller, Gerald R.

    This booklet presents a guide to the development of a dissemination model for educational accountability programs. Emphasis is placed on: (1) the importance of carefully defining the term educational accountability, (2) the need for understanding the processes of communication and dissemination, (3) the basic steps in developing an effective…

  1. Improving Accountability in Public Education. Policy Brief

    ERIC Educational Resources Information Center

    Stecher, Brian; Li, Jennifer

    2009-01-01

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

  2. Operational and financial performance of publicly traded hospice companies.

    PubMed

    McCue, Michael J; Thompson, Jon M

    2005-12-01

    The performance of hospices owned by investor-owned, publicly traded hospice companies has been largely ignored by the literature. The objective of this study was to perform a descriptive analysis that compares the operating and financial performance of hospices owned by publicly traded companies to private, for-profit hospices and to nonprofit hospices within small- and large-size categories based on patient days. A nonparametric median test was conducted using comparisons of median values for each measure between comparison ownership groups within the small and large size categories. Financial and operational data for the three ownership groups included in our sample were obtained from the Centers for Medicare and Medicaid Services Cost Report Data over a 3-year period with the most recent fiscal year ending between September 30, 2002 and September 29, 2003. We measured the operational and financial performance of hospices in three areas: utilization, services, and financial performance. Small hospices owned by publicly traded companies incurred a longer length of stay, lower operating expenses, generated higher revenue per day and profit margin, and served a greater proportion of Medicare patients compared to nonprofit counterparts. Large hospices owned by publicly traded hospices served a greater proportion of Medicare patients, offered fewer non-core services, had higher revenue per day and profit margin and incurred lower salary and benefit expense per day. Results suggest publicly traded for-profit hospices, in comparison to for-profit and nonprofit hospices, are able to earn substantially higher profits.

  3. 18 CFR 367.2330 - Account 233, Notes payable to associate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 233, Notes payable to associate companies. 367.2330 Section 367.2330 Conservation of Power and Water Resources... accounts payable on demand or not more than one year from date of issue or creation. (b) Exclude from...

  4. 18 CFR 367.1080 - Account 108, Accumulated provision for depreciation of service company property.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... depreciable service company property, this account must be charged with the book cost of the property retired... for depreciation, (2) The book cost of property retired, (3) Cost of removal, (4) Salvage, and (5... account 416, Costs and expenses of merchandising, jobbing, and contract work (§ 367.4160), or to...

  5. 18 CFR 367.1080 - Account 108, Accumulated provision for depreciation of service company property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... depreciable service company property, this account must be charged with the book cost of the property retired... for depreciation, (2) The book cost of property retired, (3) Cost of removal, (4) Salvage, and (5... account 416, Costs and expenses of merchandising, jobbing, and contract work (§ 367.4160), or to...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... depreciable service company property, this account must be charged with the book cost of the property retired... for depreciation, (2) The book cost of property retired, (3) Cost of removal, (4) Salvage, and (5... account 416, Costs and expenses of merchandising, jobbing, and contract work (§ 367.4160), or to...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... depreciable service company property, this account must be charged with the book cost of the property retired... for depreciation, (2) The book cost of property retired, (3) Cost of removal, (4) Salvage, and (5... account 416, Costs and expenses of merchandising, jobbing, and contract work (§ 367.4160), or to...

  8. 18 CFR 367.1080 - Account 108, Accumulated provision for depreciation of service company property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... depreciable service company property, this account must be charged with the book cost of the property retired... for depreciation, (2) The book cost of property retired, (3) Cost of removal, (4) Salvage, and (5... account 416, Costs and expenses of merchandising, jobbing, and contract work (§ 367.4160), or to...

  9. 17 CFR 256.184 - Clearing accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 4. Deferred Debits § 256.184 Clearing accounts. This account shall include...

  10. 17 CFR 256.184 - Clearing accounts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 4. Deferred Debits § 256.184 Clearing accounts. This account shall include...

  11. 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.

  12. AICPA (American Institute of Certified Public Accountants) seeks comments on proposed accounting changes.

    PubMed

    Titera, W R

    1995-08-01

    The American Institute of Certified Public Accountants has exposed for public comment a revised version of its accounting and auditing guide--Audits of Providers of Health Care Services. The guide covers accounting, auditing, and financial reporting in healthcare organizations and is being revised primarily to address the changing healthcare environment and changes mandated by the Financial Accounting Standards Board. This article provides an overview of some of the more significant proposed changes. The comment period ends August 14, 1995.

  13. 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.

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

    ERIC Educational Resources Information Center

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

    2013-01-01

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

  15. 17 CFR 274.11b - Form N-3, registration statement of separate accounts organized as management investment companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  16. 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...

  17. 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.

  18. 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…

  19. 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.

  20. Retractions of scientific publications: responsibility and accountability.

    PubMed

    Katavić, Vedran

    2014-01-01

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

  1. 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.

  2. 77 FR 63309 - Constitution Pipeline Company, LLC; Notice of Public Scoping Meeting and Extension of Scoping...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-10-16

    ... Energy Regulatory Commission Constitution Pipeline Company, LLC; Notice of Public Scoping Meeting and... Energy Regulatory Commission (FERC or Commission) will hold an additional public scoping meeting for Constitution Pipeline Company's (Constitution) Constitution Pipeline Project. This notice also extends the...

  3. 77 FR 40032 - Maine Public Service Company; Notice of Initiation of Proceeding and Refund Effective Date

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-06

    ... Energy Regulatory Commission Maine Public Service Company; Notice of Initiation of Proceeding and Refund... determine the justness and reasonableness of the proposed formula rate by Maine Public Service Company. Maine Public Service Company, 139 FERC ] 61,262 (2012). The refund effective date in Docket No. EL12-76...

  4. 78 FR 19477 - Public Service Company of Colorado; Notice of Settlement Agreement and Soliciting Comments

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-04-01

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

  5. 75 FR 70703 - Humana Insurance Company a Division of Carenetwork, Inc. Front End Operations and Account...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-11-18

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

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

    SciTech Connect

    Not Available

    1993-01-15

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

  7. 18 CFR 367.4583 - Account 458.3, Compensation for use of capital-Non-associate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., Compensation for use of capital—Non-associate companies. This account must include only the portion of compensation for use of equity capital and inter-company interest on indebtedness before income taxes that is..., Compensation for use of capital-Non-associate companies. 367.4583 Section 367.4583 Conservation of Power and...

  8. 18 CFR 367.4582 - Account 458.2, Indirect costs charged to non-associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... costs charged to non-associate companies. 367.4582 Section 367.4582 Conservation of Power and Water..., Indirect costs charged to non-associate companies. This account must include recovery of those indirect costs of services performed for non-associate companies that cannot be specifically assigned and...

  9. 17 CFR 270.11a-3 - Offers of exchange by open-end investment companies other than separate accounts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  10. 17 CFR 270.11a-3 - Offers of exchange by open-end investment companies other than separate accounts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    ERIC Educational Resources Information Center

    Hook, Richard

    2012-01-01

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

  12. 12 CFR 363.3 - Independent public accountant.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... used by the insured depository institution, (2) All alternative accounting treatments within GAAP for... management, including the ramifications of the use of such alternative disclosures and treatments, and the... unadjusted differences. (e) Retention of working papers. The independent public accountant must retain the...

  13. 75 FR 43967 - Public Service Company of Colorado; Notice of Filing

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-07-27

    ... Energy Regulatory Commission Public Service Company of Colorado; Notice of Filing July 19, 2010. Take notice that on June 18, 2010, in Docket No. ER10-192-004, Public Service Company of Colorado (PSCo) filed... PSCo and Black Hills/Colorado Electric Utility Company regarding the PSCo Rate Application. On July 14...

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

    ERIC Educational Resources Information Center

    US Department of Education, 2006

    2006-01-01

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

  15. 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…

  16. 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…

  17. 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. 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...

  19. 47 CFR 36.212 - Basic local services revenue-Account 5000 (Class B telephone companies); Basic area revenue...

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... change charges, are apportioned between state and interstate operations on the basis of the relative... 47 Telecommunication 2 2012-10-01 2012-10-01 false Basic local services revenue-Account 5000 (Class B telephone companies); Basic area revenue-Account 5001 (Class A telephone companies). 36.212...

  20. 47 CFR 36.212 - Basic local services revenue-Account 5000 (Class B telephone companies); Basic area revenue...

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... change charges, are apportioned between state and interstate operations on the basis of the relative... 47 Telecommunication 2 2011-10-01 2011-10-01 false Basic local services revenue-Account 5000 (Class B telephone companies); Basic area revenue-Account 5001 (Class A telephone companies). 36.212...

  1. 47 CFR 36.212 - Basic local services revenue-Account 5000 (Class B telephone companies); Basic area revenue...

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... change charges, are apportioned between state and interstate operations on the basis of the relative... 47 Telecommunication 2 2013-10-01 2013-10-01 false Basic local services revenue-Account 5000 (Class B telephone companies); Basic area revenue-Account 5001 (Class A telephone companies). 36.212...

  2. 47 CFR 36.212 - Basic local services revenue-Account 5000 (Class B telephone companies); Basic area revenue...

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... change charges, are apportioned between state and interstate operations on the basis of the relative... 47 Telecommunication 2 2014-10-01 2014-10-01 false Basic local services revenue-Account 5000 (Class B telephone companies); Basic area revenue-Account 5001 (Class A telephone companies). 36.212...

  3. 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.…

  4. 75 FR 142 - Public Service Company of Colorado; Notice of Settlement Agreement and Soliciting Comments and...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-01-04

    ... No.: P-400-051. c. Date Filed: December 23, 2009. d. Applicant: Public Service Company of Colorado... Power Act 16 U.S.C. 791(a)-825(r). h. Applicant Contact: Randy Rhodes, Public Service Company of...: E9-31092] DEPARTMENT OF ENERGY Federal Energy Regulatory Commission [Project No. 400-051] Public...

  5. 78 FR 62012 - Public Service Company of Colorado; Notice of Availability of Environmental Assessment

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-10-11

    ... Energy Regulatory Commission Public Service Company of Colorado; Notice of Availability of Environmental... 380 ), the Office of Energy Projects has reviewed Public Service Company of Colorado's application for... the Public Reference Room or may be viewed on the Commission's Web site at www.ferc.gov using the ``e...

  6. 75 FR 857 - Public Service Company of Colorado; Notice of Filing

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-01-06

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

  7. 76 FR 62805 - Public Service Company of Colorado; Notice of Rate Election

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-11

    ... Energy Regulatory Commission Public Service Company of Colorado; Notice of Rate Election Take notice that on September 30, 2011, Public Service Company of Colorado (PSCo) filed a Rate Election pursuant to... the Colorado Public Utilities Commission, as more fully detailed in the petition. Any person desiring...

  8. 76 FR 38382 - Public Service Company of Colorado; Notice of Filing

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-30

    ... Energy Regulatory Commission Public Service Company of Colorado; Notice of Filing Take notice that on June 6, 2011, Public Service Company of Colorado (PSCo) submitted a filing seeking approval of proposed... , using the ``eLibrary'' link and is available for review in the Commission's Public Reference Room in...

  9. 75 FR 37790 - Public Service Company of Colorado; Notice of Filing

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-06-30

    ... Energy Regulatory Commission Public Service Company of Colorado; Notice of Filing June 23, 2010. Take notice that on June 10, 2010, Public Service Company of Colorado submitted a revised Statement of... review in the Commission's Public Reference Room in Washington, DC. There is an ``eSubscription'' link on...

  10. 78 FR 11639 - Public Service Company of Colorado; Notice of Petition for Rate Approval

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-02-19

    ... Energy Regulatory Commission Public Service Company of Colorado; Notice of Petition for Rate Approval Take notice that on January 31, 2013, Public Service Company of Colorado (PSCo) filed a Rate Election... the Colorado Public Utilities Commission, as more fully detailed in the petition. Any person desiring...

  11. 75 FR 59707 - Public Service Company of Colorado; Notice of Rate Election

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-28

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

  12. 78 FR 1851 - Southwestern Public Service Company; Southwest Power Pool, Inc.; Notice of Complaint

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-01-09

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

  13. 78 FR 57374 - Northern Indiana Public Service Company v. Midcontinent Independent System Operator, Inc., PJM...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-09-18

    ... Energy Regulatory Commission Northern Indiana Public Service Company v. Midcontinent Independent System... CFR 385.206 (2013), Northern Indiana Public Service Company (Complainant) filed a formal complaint... and is available for review in the Commission's Public Reference Room in Washington, DC. There is an...

  14. 76 FR 24472 - Public Service Company of Colorado; Notice of Filing

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-05-02

    ... Federal Energy Regulatory Commission Public Service Company of Colorado; Notice of Filing Take notice that on April 21, 2011, Public Service Company of Colorado, (PSCo) filed pursuant to section 11 of its....gov , using the ``eLibrary'' link and is available for review in the Commission's Public Reference...

  15. 76 FR 55379 - Public Service Company of Colorado; Notice of Rate Election

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-09-07

    ... Energy Regulatory Commission Public Service Company of Colorado; Notice of Rate Election Take notice that on August 29, 2011, Public Service Company of Colorado (PSCo) filed a Rate Election pursuant to... the Colorado Public Utilities Commission, as more fully detailed in the petition. Any person desiring...

  16. 17 CFR 256.143 - Accounts receivable.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 3. Current and Accrued Assets § 256.143 Accounts receivable. This account shall include amounts due on open accounts, other than amounts due from associate companies. ...

  17. 17 CFR 256.143 - Accounts receivable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 3. Current and Accrued Assets § 256.143 Accounts receivable. This account shall include amounts due on open accounts, other than amounts due from associate companies. ...

  18. 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

  19. 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…

  20. 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…

  1. 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...

  2. Attendance Accounting and Reporting in California Public Schools.

    ERIC Educational Resources Information Center

    California State Dept. of Education, Sacramento.

    This manual presents the body of laws, regulations, and practices related to attendance accounting and reporting in California public schools. Following the introduction, section 1 presents information on compulsory attendance, including residency requirements, interdistrict transfers, exemptions, absences, and truancy. Section 2 provides…

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

    ERIC Educational Resources Information Center

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

    2015-01-01

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

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

    ERIC Educational Resources Information Center

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

    2015-01-01

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

  5. 5 CFR 950.203 - Public accountability standards.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... organization is directed by an active and responsible governing body whose members have no material conflict of... 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...

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

    ERIC Educational Resources Information Center

    Ermakova, Natalya A.; Gudshatullaeva, Elena M.

    2016-01-01

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

  7. 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

  8. 18 CFR 367.4581 - Account 458.1, Direct costs charged to non-associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... costs charged to non-associate companies. 367.4581 Section 367.4581 Conservation of Power and Water... costs charged to non-associate companies. This account must include those direct costs that can be identified through a cost allocation system as being applicable to services performed for non-associate...

  9. 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

  10. 77 FR 64984 - Public Service Company of Colorado; Notice of Technical Conference

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-10-24

    ... Energy Regulatory Commission Public Service Company of Colorado; Notice of Technical Conference Take notice that a technical conference will be held to discuss the Agreement-in-Principle between the Public Service Company of Colorado, the U.S. Forest Service, and the Colorado Division of Parks and Wildlife...

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

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-04-27

    ... Public Service Company (Respondent or SPS) alleges that the formula rate of Replacement Power Sales... Federal Energy Regulatory Commission Golden Spread Electric Cooperative, Inc. v. Southwestern Public Service Company; Notice of Complaint Take notice that on April 20, 2012, pursuant to sections 201, 206...

  12. 76 FR 13177 - Public Utilities Commission of Nevada and Sierra Pacific Power Company v. Tuscarora Gas...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-10

    ... Energy Regulatory Commission Public Utilities Commission of Nevada and Sierra Pacific Power Company v. Tuscarora Gas Transmission Company; Notice of Complaint Take notice that on February 28, 2011, pursuant to... Commission's Rules of Practice and Procedure, 18 CFR 385.206 (2010), Public Utilities Commission of Nevada...

  13. 78 FR 46332 - Golden Spread Electric Cooperative, Inc. v. Southwestern Public Service Company; Notice of Complaint

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-31

    ... Energy Regulatory Commission Golden Spread Electric Cooperative, Inc. v. Southwestern Public Service Company; Notice of Complaint Take notice that on July 19, 2013, Golden Spread Electric Cooperative, Inc. (Golden Spread or Complainant) filed a formal complaint against Southwestern Public Service Company (SPS...

  14. 78 FR 16496 - Public Service Company of Colorado; Notice Revising Precedural Schedule

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-03-15

    ... Energy Regulatory Commission Public Service Company of Colorado; Notice Revising Precedural Schedule On... the Public Service Company of Colorado's Cabin Creek Pumped Storage Project No. 2351, located on the South Clear Creek and its tributary Cabin Creek in Clear Creek County, Colorado. The project, as...

  15. 75 FR 22772 - Cargill Power Markets, LLC, Complainant v. Public Service Company of New Mexico, Respondent...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-30

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

  16. 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,…

  17. 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,…

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

    SciTech Connect

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

    1995-07-01

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

  19. Hopes and Realities of Public Health Accountability Policies

    PubMed Central

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

    2014-01-01

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

  20. 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,

  1. 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.

  2. 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.

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

    EPA Pesticide Factsheets

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

  4. 17 CFR 256.232 - Accounts payable.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 7. Current and Accrued Liabilities § 256.232 Accounts payable. This account shall include all amounts payable by the service company within one year other than amounts payable to associate...

  5. 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.

  6. 77 FR 2576 - Order Approving Public Company Accounting Oversight Board Budget and Annual Accounting Support...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-01-18

    ... informative, accurate and independent audit reports. The PCAOB is to accomplish these goals through... authority to oversee auditors of broker-dealers registered with the Commission. In addition, the PCAOB must... certain budget-related information, and a list of definitions that apply to the rule and to general...

  7. 78 FR 11915 - Order Approving Public Company Accounting Oversight Board Budget and Annual Accounting Support...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-02-20

    ..., accurate and independent audit reports. The PCAOB is to accomplish these goals through registration of... auditors of broker-dealers registered with the Commission. In addition, the PCAOB must allocate the annual..., and a list of definitions that apply to the rule and to general discussions of PCAOB budget matters...

  8. 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...

  9. 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...

  10. 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...

  11. 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. 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...

  13. 47 CFR 36.352 - Other property plant and equipment expenses-Account 6510 (Class B telephone companies); Accounts...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 36.352 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES..., REVENUES, EXPENSES, TAXES AND RESERVES FOR TELECOMMUNICATIONS COMPANIES 1 Operating Expenses and Taxes... record the expenses associated with (1) property held for future telecommunications use and (2) the...

  14. 47 CFR 36.352 - Other property plant and equipment expenses-Account 6510 (Class B telephone companies); Accounts...

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... Section 36.352 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES..., REVENUES, EXPENSES, TAXES AND RESERVES FOR TELECOMMUNICATIONS COMPANIES 1 Operating Expenses and Taxes... record the expenses associated with (1) property held for future telecommunications use and (2) the...

  15. 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)

  16. Strategic issues requiring public accountability: food for thought.

    PubMed

    West, D J

    1995-06-01

    Although the exact outline of U.S. health reform has become fuzzy because of political events, it seems clear that major changes in the manner in which health care is delivered and financed are under way. The initiative for the most part has been assumed by state government and by the health care field itself, as managed care becomes ever more entrenched and the health care system becomes ever more integrated. An expected outcome of these changes will be demands for greater public accountability on the part of health care providers and organizations. In this article, the author discusses some of the issues--professional compensation, documenting community service, ensuring public input into planning efforts, economic credentialing and quality of care, and managing ethics under managed competition--that will have to be addressed at the local level as these shifts take place.

  17. 75 FR 56085 - Michigan Consolidated Gas Company; Enterprise Texas Pipeline LLC; Enogex LLC; Public Service...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-15

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

  18. 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.

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

    PubMed Central

    2011-01-01

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

  20. 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

  1. 76 FR 81430 - Small Business Investment Companies-Early Stage SBICs; Public Webinars

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-28

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

  2. 75 FR 53687 - Pacific Gas and Electric Company, California; Notice Correcting Times for Public Draft...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-01

    .... 2106-059] Pacific Gas and Electric Company, California; Notice Correcting Times for Public Draft... will be conducting two public meetings to receive comments on the draft EIS. The July 30, 2010 notice... (verbal and written) will become part of the Commission's public record for the project. This meeting is...

  3. 75 FR 19964 - South Carolina Electric & Gas Company, South Carolina; Notice of Public Meeting on Environmental...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-16

    ... Energy Regulatory Commission South Carolina Electric & Gas Company, South Carolina; Notice of Public...) hereby gives notice that members of its staff will conduct a public meeting on the draft environmental... lieu of sending written comments on the Draft EA, you are invited to attend a public meeting that will...

  4. Public accountability of newborn screening: collective knowing and deciding.

    PubMed

    Wieser, Bernhard

    2010-03-01

    A number of European countries have expanded their screening programme considerably during the last decade. Other countries have, however, not expanded their programme substantially. In this paper, I will compare UK and Austria, two countries representing two ends of the European spectrum. Focussing on the decision-making processes behind the design and expansion of newborn screening, I draw on Sheila Jasanoff's concept of "civic epistemology" (Jasanoff, S. (2005). Designs on Nature. Princeton and Oxford: Princeton University Press.) to investigate how the chosen countries provide information in order to give account for their respective screening policies. In particular, I analyse how key institutions in the UK and Austria use scientific expertise to explain and justify national screening programmes. For this purpose, I compare the material that is made available to the public, including policy documents, scientific studies, medical guidelines, legal regulation, advisory committee reports and public engagement exercises. It was found that the observed differences in the accountability practices are rooted in nationally traditional forms of policy making. However, whether or not these repertoires become indeed realised is a more contingent matter and is often triggered by events which evoke a response from the medical and policy-making actors. Copyright 2010 Elsevier Ltd. All rights reserved.

  5. 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...

  6. 77 FR 9225 - Pioneer Transmission, LLC v. Northern Indiana Public Service Company Midwest Independent...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-02-16

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

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

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 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...

  8. 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...

  9. 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...

  10. 47 CFR 36.353 - Network operations expenses-Account 6530 (Class B telephone companies); Accounts 6531, 6532, 6533...

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 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...

  11. 47 CFR 36.353 - Network operations expenses-Account 6530 (Class B telephone companies); Accounts 6531, 6532, 6533...

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 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...

  12. 17 CFR 256.232 - Accounts payable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  13. 17 CFR 256.311 - Other service company property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  14. 17 CFR 256.311 - Other service company property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Other service company property... (CONTINUED) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 Service Company Property Accounts § 256.311 Other service...

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

    ERIC Educational Resources Information Center

    Golen, Steven

    1980-01-01

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

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

    ERIC Educational Resources Information Center

    Golen, Steven

    1980-01-01

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

  17. 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,…

  18. 17 CFR 256.101 - Service company property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Service company property. 256...) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 Balance Sheet Accounts: Assets and Other Debit Accounts § 256.101...

  19. 17 CFR 256.101 - Service company property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  1. 47 CFR 36.212 - Basic local services revenue-Account 5000 (Class B telephone companies); Basic area revenue...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 36.212 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES..., REVENUES, EXPENSES, TAXES AND RESERVES FOR TELECOMMUNICATIONS COMPANIES 1 Operating Revenues and Certain... this account are assigned to the exchange operation based on their subsidiary record categories or on...

  2. 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.

  3. 76 FR 45249 - Fairlawn Hydroelectric Company, LLC; Notice of Public Meeting

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-28

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF ENERGY Federal Energy Regulatory Commission Fairlawn Hydroelectric Company, LLC; Notice of Public Meeting On August 5, 2011, Office of Energy Projects staff may participate in a public meeting hosted by the U.S. Army Corps...

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

    ERIC Educational Resources Information Center

    Ranson, Stewart

    2003-01-01

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

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

    ERIC Educational Resources Information Center

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

    2016-01-01

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

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

    ERIC Educational Resources Information Center

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

    2016-01-01

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

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

    ERIC Educational Resources Information Center

    Ranson, Stewart

    2003-01-01

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

  8. 18 CFR 367.3030 - Account 303, Miscellaneous intangible property.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 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 Service Company Property Chart of Accounts § 367.3030 Account 303, Miscellaneous...

  9. 18 CFR 367.3030 - Account 303, Miscellaneous intangible property.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 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 Service Company Property Chart of Accounts § 367.3030 Account 303, Miscellaneous...

  10. 18 CFR 367.3030 - Account 303, Miscellaneous intangible property.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 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 Service Company Property Chart of Accounts § 367.3030 Account 303, Miscellaneous...

  11. 47 CFR 36.341 - Cable and wire facilities expenses-Account 6410 (Class B telephone companies); Accounts 6411...

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  12. 47 CFR 36.341 - Cable and wire facilities expenses-Account 6410 (Class B telephone companies); Accounts 6411...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... structures, aerial cable, underground cable, buried cable, submarine cable, deep sea cable, intrabuilding... 47 Telecommunication 2 2010-10-01 2010-10-01 false Cable and wire facilities expenses-Account 6410... Operating Expenses and Taxes Cable and Wire Facilities Expenses § 36.341 Cable and wire facilities expenses...

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

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... structures, aerial cable, underground cable, buried cable, submarine cable, deep sea cable, intrabuilding... 47 Telecommunication 2 2013-10-01 2013-10-01 false Cable and wire facilities expenses-Account 6410... Operating Expenses and Taxes Cable and Wire Facilities Expenses § 36.341 Cable and wire facilities expenses...

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

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... structures, aerial cable, underground cable, buried cable, submarine cable, deep sea cable, intrabuilding... 47 Telecommunication 2 2012-10-01 2012-10-01 false Cable and wire facilities expenses-Account 6410... Operating Expenses and Taxes Cable and Wire Facilities Expenses § 36.341 Cable and wire facilities expenses...

  15. 47 CFR 36.341 - Cable and wire facilities expenses-Account 6410 (Class B telephone companies); Accounts 6411...

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... structures, aerial cable, underground cable, buried cable, submarine cable, deep sea cable, intrabuilding... 47 Telecommunication 2 2014-10-01 2014-10-01 false Cable and wire facilities expenses-Account 6410... Operating Expenses and Taxes Cable and Wire Facilities Expenses § 36.341 Cable and wire facilities expenses...

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

    SciTech Connect

    Not Available

    1980-07-01

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

  17. 17 CFR 256.144 - Accumulated provision for uncollectable accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... COMMISSION (CONTINUED) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 3. Current and Accrued Assets § 256.144 Accumulated...

  18. 17 CFR 256.144 - Accumulated provision for uncollectable accounts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... COMMISSION (CONTINUED) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 3. Current and Accrued Assets § 256.144 Accumulated...

  19. 12 CFR 621.4 - Audit by qualified public accountant.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  20. Accountability,

    DTIC Science & Technology

    1987-05-01

    A186 869 CCOUNTABILITY(U) AIR WAR COLL KAXNELL FB AL / UNCLASSIFI F/G 5/5 U EEEEEEEmohhhiIsoflfflflfl..fflfl ll EEsonE~hh i .~. ~~ 1 p 1 V "p h...n(D LEG 1 0 1987 -0 ACCOIINTABILITY By CHAPLAIN LIEUTENANT COLONEL EDWARD E. GALLOWAY .1T_ *v 4 AIR UNIVERSITY APPROVED FOR PUBLIC UNITED STATES AIR...1scu,;s ion of wlvece andl to(: whloi leadlers ;ire accountable, followedl by an hnistocical gl1imnpse at . 1 ii i Lryi.ad:± rs and how their s3ucces 3e5

  1. 76 FR 2677 - Southern LNG Company, LLC; Notice of Public Scoping Meeting for the Proposed LNG Truck Loading...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-01-14

    ... Energy Regulatory Commission Southern LNG Company, LLC; Notice of Public Scoping Meeting for the Proposed... will hold a public scoping meeting to obtain public input related to the environmental analysis of Southern LNG Company, LLC's (Southern) LNG Truck Loading Project. We scheduled this meeting to provide...

  2. 77 FR 6110 - Public Service Company of Colorado; Notice of Petition for Rate Approval and Revised Statement of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-02-07

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

  3. 17 CFR 259.101 - Form U-1, application or declaration under the Public Utility Holding Company Act of 1935.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... declaration under the Public Utility Holding Company Act of 1935. 259.101 Section 259.101 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) FORMS PRESCRIBED UNDER THE PUBLIC UTILITY... declaration under the Public Utility Holding Company Act of 1935. This form shall be used pursuant to Rule 20...

  4. 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...

  5. 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...

  6. 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,…

  7. 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,…

  8. Machine-Learning Algorithms to Code Public Health Spending Accounts.

    PubMed

    Brady, Eoghan S; Leider, Jonathon P; Resnick, Beth A; Alfonso, Y Natalia; Bishai, David

    Government public health expenditure data sets require time- and labor-intensive manipulation to summarize results that public health policy makers can use. Our objective was to compare the performances of machine-learning algorithms with manual classification of public health expenditures to determine if machines could provide a faster, cheaper alternative to manual classification. We used machine-learning algorithms to replicate the process of manually classifying state public health expenditures, using the standardized public health spending categories from the Foundational Public Health Services model and a large data set from the US Census Bureau. We obtained a data set of 1.9 million individual expenditure items from 2000 to 2013. We collapsed these data into 147 280 summary expenditure records, and we followed a standardized method of manually classifying each expenditure record as public health, maybe public health, or not public health. We then trained 9 machine-learning algorithms to replicate the manual process. We calculated recall, precision, and coverage rates to measure the performance of individual and ensembled algorithms. Compared with manual classification, the machine-learning random forests algorithm produced 84% recall and 91% precision. With algorithm ensembling, we achieved our target criterion of 90% recall by using a consensus ensemble of ≥6 algorithms while still retaining 93% coverage, leaving only 7% of the summary expenditure records unclassified. Machine learning can be a time- and cost-saving tool for estimating public health spending in the United States. It can be used with standardized public health spending categories based on the Foundational Public Health Services model to help parse public health expenditure information from other types of health-related spending, provide data that are more comparable across public health organizations, and evaluate the impact of evidence-based public health resource allocation.

  9. 18 CFR 366.22 - Accounts and records of service companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... § 367.2 of this chapter) must maintain and make available to the Commission such books, accounts..., FEDERAL POWER ACT AND NATURAL GAS ACT BOOKS AND RECORDS Accounting and Recordkeeping Under PUHCA 2005, the... make available to the Commission such books, accounts, memoranda, and other records in such manner and...

  10. 18 CFR 366.22 - Accounts and records of service companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... § 367.2 of this chapter) must maintain and make available to the Commission such books, accounts..., FEDERAL POWER ACT AND NATURAL GAS ACT BOOKS AND RECORDS Accounting and Recordkeeping Under PUHCA 2005, the... make available to the Commission such books, accounts, memoranda, and other records in such manner and...

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

    PubMed

    Tamez, S; Bodek, C; Eibenschutz, C

    1995-01-01

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

  12. 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

  13. 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.

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

    ERIC Educational Resources Information Center

    McPherson, Peter; Shulenburger, David

    2006-01-01

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

  15. 78 FR 77132 - Notification of a Public Meeting of the Government Accountability and Transparency Board

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-12-20

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

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

    ERIC Educational Resources Information Center

    DeMont, Bill[ie; DeMont, Roger

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

  17. Adopting Standards and Measuring Accountability in Public Education.

    ERIC Educational Resources Information Center

    RRFC Links Newsletter, 1997

    1997-01-01

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

  18. Accountability and Virginia Public Schools, 2016-2017 School Year

    ERIC Educational Resources Information Center

    Virginia Department of Education, 2017

    2017-01-01

    This document offers a brief guide to understanding Virginia's system for holding schools accountable for raising student achievement. Virginia's accountability system supports teaching and learning by setting rigorous academic standards--known as the Standards of Learning (SOL)--and through annual statewide assessments of student achievement.…

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

    ERIC Educational Resources Information Center

    Alcolado Carnicero, José Miguel

    2015-01-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    ERIC Educational Resources Information Center

    Alcolado Carnicero, José Miguel

    2015-01-01

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

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

    SciTech Connect

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

    1991-03-15

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

  4. 77 FR 43071 - MPS Customer Group v. Maine Public Service Company; Notice of Complaint

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-23

    ... Energy Regulatory Commission MPS Customer Group v. Maine Public Service Company; Notice of Complaint Take... Commission (Commission); 18 CFR 385.206, MPS Customer Group (Complainant) filed a formal complaint against... Complainant certifies that copies of the complaint were served on the contacts for the Respondent. Any...

  5. 75 FR 52045 - Arizona Public Service Company, Palo Verde Nuclear Generating Station, Unit 3; Environmental...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-24

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

  6. 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

  7. 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.

  8. 17 CFR 256.457 - Services rendered to associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  9. 17 CFR 256.458 - Services rendered to nonassociate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  10. 17 CFR 256.458 - Services rendered to nonassociate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  11. 17 CFR 256.457 - Services rendered to associate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  12. 17 CFR 256.223 - Advances from associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  13. 17 CFR 256.123 - Investment in associate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... companies. 256.123 Section 256.123 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 2. Investments § 256.123 Investment in associate companies....

  14. 17 CFR 256.123 - Investment in associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... companies. 256.123 Section 256.123 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 2. Investments § 256.123 Investment in associate companies....

  15. 17 CFR 256.223 - Advances from associate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    DTIC Science & Technology

    1978-12-01

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

  17. Accounting-Induced Distortion in Public Enterprise Pricing

    NASA Astrophysics Data System (ADS)

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

    1996-11-01

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

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

    ERIC Educational Resources Information Center

    Miller, Louise

    2014-01-01

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

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

    SciTech Connect

    1996-07-01

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

  20. 76 FR 78642 - TransCanada Alaska Company, LLC; Notice of Public Scoping Meetings for the Planned Alaska...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-19

    ... Federal Energy Regulatory Commission TransCanada Alaska Company, LLC; Notice of Public Scoping Meetings... Commission) will conduct public scoping meetings as part of their preparation of an environmental impact... jointly by TransCanada Alaska Company, LLC and ExxonMobil Alaska Midstream Gas Investments, LLC. More...

  1. 77 FR 59607 - El Paso Natural Gas Company; Notice of Public Scoping Meetings for the Planned SASABE Lateral...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-09-28

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

  2. 76 FR 26284 - FirstLight Hydro Generating Company, City of Norwich Dept. of Public Utilities; Notice of Meeting

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-05-06

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

  3. 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

    ... From the Federal Register Online via the Government Publishing Office NUCLEAR REGULATORY COMMISSION South Carolina Electric and Gas Company (SCE&G) and the South Carolina Public Service Authority... Carolina Electric and Gas Company (SCE&G) acting as itself and agent for the South Carolina Public Service...

  4. 77 FR 14514 - TGP Granada, LLC v. Public Service Company of New Mexico; Tortoise Capital Resources Corp...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-03-12

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

  5. 18 CFR 367.4572 - Account 457.2, Indirect costs charged to associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  6. 17 CFR 256.108 - Accumulated provision for depreciation and amortization of service company property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 Balance Sheet... depreciation and amortization of service company property. 256.108 Section 256.108 Commodity and Securities... of service company property. (a) This account shall be credited with the amount charged to account...

  7. 17 CFR 256.108 - Accumulated provision for depreciation and amortization of service company property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 Balance Sheet... depreciation and amortization of service company property. 256.108 Section 256.108 Commodity and Securities... of service company property. (a) This account shall be credited with the amount charged to account...

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

    SciTech Connect

    1994-06-01

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

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

    PubMed

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

    2012-01-01

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

  10. Reporting method can meet new AICPA (American Institute of Certified Public Accountants) guidelines.

    PubMed

    Kovener, R R

    1991-03-01

    Guidelines contained in the American Institute of Certified Public Accountant's (AICPA's) new healthcare audit guide require some hospitals to revise systems for compiling financial statements on accounts receivable and revenue. An accounting method can be devised to identify financial responsibility as soon as possible after discharge, record amounts to be written off, and, through an analysis of closed accounts, estimate the collection process on accounts for which insufficient information is available.

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

    ERIC Educational Resources Information Center

    Shaoul, Jean; Stafford, Anne; Stapleton, Pamela

    2010-01-01

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

  12. Cost Accounting Procedures for Public Libraries: A Model.

    ERIC Educational Resources Information Center

    Sayre, Ed; Thielen, Lee

    This report presents a model developed to examine costs of public library services, such as reference, circulation, and special programs, to be used by librarians in implementing a program budget and planning a budget system. Allocations for personnel costs, materials costs, costs of supplies and services, technical processing costs, reference use…

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

    ERIC Educational Resources Information Center

    Shaoul, Jean; Stafford, Anne; Stapleton, Pamela

    2010-01-01

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

  14. 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.

  15. 78 FR 49784 - Pacific Gas and Electric Company, Humboldt Bay Power Plant, Unit 3, Notice of Public Meeting on...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-08-15

    ... COMMISSION Pacific Gas and Electric Company, Humboldt Bay Power Plant, Unit 3, Notice of Public Meeting on... for license amendment; public meeting; correction. SUMMARY: The U.S. Nuclear Regulatory Commission...), that provided notice that the NRC staff will conduct a public meeting to discuss and accept public...

  16. 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...

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

    ERIC Educational Resources Information Center

    Dunn, S. S.

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

  18. 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…

  19. 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…

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

    PubMed

    Kempa, Daniela

    2013-09-01

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

  1. 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.

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

    ERIC Educational Resources Information Center

    Tong, David Yoon Kin; Tong, Xue Fa

    2012-01-01

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

  3. 76 FR 54801 - Healthlink, a Wellpoint, Inc. Company, Accounts Receivable and Collections Division, St. Louis...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-09-02

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

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

    ERIC Educational Resources Information Center

    Leschinsky, Maribeth; Messemer, Jonathan E.

    2010-01-01

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

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

    ERIC Educational Resources Information Center

    Tong, David Yoon Kin; Tong, Xue Fa

    2012-01-01

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

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

    ERIC Educational Resources Information Center

    Leschinsky, Maribeth; Messemer, Jonathan E.

    2010-01-01

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

  7. 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.

  8. 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…

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

    ERIC Educational Resources Information Center

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

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

  10. Misconduct accounts for the majority of retracted scientific publications

    PubMed Central

    Fang, Ferric C.; Steen, R. Grant; Casadevall, Arturo

    2012-01-01

    A detailed review of all 2,047 biomedical and life-science research articles indexed by PubMed as retracted on May 3, 2012 revealed that only 21.3% of retractions were attributable to error. In contrast, 67.4% of retractions were attributable to misconduct, including fraud or suspected fraud (43.4%), duplicate publication (14.2%), and plagiarism (9.8%). Incomplete, uninformative or misleading retraction announcements have led to a previous underestimation of the role of fraud in the ongoing retraction epidemic. The percentage of scientific articles retracted because of fraud has increased ∼10-fold since 1975. Retractions exhibit distinctive temporal and geographic patterns that may reveal underlying causes. PMID:23027971

  11. Misconduct accounts for the majority of retracted scientific publications.

    PubMed

    Fang, Ferric C; Steen, R Grant; Casadevall, Arturo

    2012-10-16

    A detailed review of all 2,047 biomedical and life-science research articles indexed by PubMed as retracted on May 3, 2012 revealed that only 21.3% of retractions were attributable to error. In contrast, 67.4% of retractions were attributable to misconduct, including fraud or suspected fraud (43.4%), duplicate publication (14.2%), and plagiarism (9.8%). Incomplete, uninformative or misleading retraction announcements have led to a previous underestimation of the role of fraud in the ongoing retraction epidemic. The percentage of scientific articles retracted because of fraud has increased ∼10-fold since 1975. Retractions exhibit distinctive temporal and geographic patterns that may reveal underlying causes.

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

    PubMed

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

    2006-08-01

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

  13. 18 CFR 367.4093 - Account 409.3, Income taxes, extraordinary items.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 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 Income Statement Chart of Accounts Service Company Operating Income § 367.4093 Account 409...

  14. 18 CFR 367.4093 - Account 409.3, Income taxes, extraordinary items.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 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 Income Statement Chart of Accounts Service Company Operating Income § 367.4093 Account 409...

  15. 18 CFR 367.4091 - Account 409.1, Income taxes, operating income.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 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 Income Statement Chart of Accounts Service Company Operating Income § 367.4091 Account 409...

  16. 18 CFR 367.4190 - Account 419, Interest and dividend income.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 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 Income Statement Chart of Accounts Service Company Operating Income § 367.4190 Account 419...

  17. 18 CFR 367.4050 - Account 405, Amortization of other property.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 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 Income Statement Chart of Accounts Service Company Operating Income § 367.4050 Account 405...

  18. 18 CFR 367.4091 - Account 409.1, Income taxes, operating income.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 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 Income Statement Chart of Accounts Service Company Operating Income § 367.4091 Account 409...

  19. 18 CFR 367.4091 - Account 409.1, Income taxes, operating income.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 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 Income Statement Chart of Accounts Service Company Operating Income § 367.4091 Account 409...

  20. 18 CFR 367.4050 - Account 405, Amortization of other property.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 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 Income Statement Chart of Accounts Service Company Operating Income § 367.4050 Account 405...

  1. 18 CFR 367.4093 - Account 409.3, Income taxes, extraordinary items.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 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 Income Statement Chart of Accounts Service Company Operating Income § 367.4093 Account 409...

  2. 18 CFR 367.3940 - Account 394, Tools, shop and garage equipment.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 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 Service Company Property Chart of Accounts § 367.3940 Account 394, Tools, shop and garage...

  3. 18 CFR 367.4190 - Account 419, Interest and dividend income.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 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 Income Statement Chart of Accounts Service Company Operating Income § 367.4190 Account 419...

  4. 18 CFR 367.4050 - Account 405, Amortization of other property.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 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 Income Statement Chart of Accounts Service Company Operating Income § 367.4050 Account 405...

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

    PubMed Central

    Clifford, David; Hill, Sarah; Collin, Jeff

    2015-01-01

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

  6. 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,…

  7. 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,…

  8. 17 CFR 256.01-3 - General structure of accounting system.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... COMMISSION (CONTINUED) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 General Instructions § 256.01-3 General structure of... company property. (b) The income and expense accounts include, under separate divisions, accounts for...

  9. 77 FR 4290 - TransCanada Alaska Company, LLC; Notice of Public Scoping Meeting for the Planned Alaska Pipeline...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-01-27

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

  10. 75 FR 55317 - FirstLight Hydro Generating Company; City of Norwich Department of Public Utilities; Notice of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-10

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

  11. [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.

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

    PubMed

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

    2004-01-01

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

  13. Smart Companies.

    ERIC Educational Resources Information Center

    Galagan, Patricia A.

    1997-01-01

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

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

    SciTech Connect

    Not Available

    1980-07-15

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

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

    SciTech Connect

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

    1988-09-01

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

  16. 17 CFR 256.233 - Notes payable to associate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  18. 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.

  19. 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

  20. 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…

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

    ERIC Educational Resources Information Center

    Salazar, Timothy Ross

    2013-01-01

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

  2. 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…

  3. Seeking out 'easy targets'? Tobacco companies, health inequalities and public policy.

    PubMed

    Clifford, David; Hill, Sarah; Collin, Jeff

    2014-11-01

    The prominence of socioeconomic and ethnic disparities in tobacco use has led to increased policy attention on smoking inequalities in many countries. In 2008 the UK Department of Health held a consultation on the future of tobacco control, including a focus on reducing socioeconomic inequalities in smoking, to which tobacco companies made written submissions. These organisations have historically opposed regulation, favouring a depiction of smoking that emphasises individual choice and downplays broader influences such as industry activities. We undertook thematic analysis of submissions from tobacco manufacturers and allied organisations, with particular focus on industry engagement with health inequalities. Alongside well-established arguments (including defence of individual liberty and challenges to scientific evidence), industry actors adopted and misrepresented the language of health inequalities and the social determinants of health in order to oppose specific tobacco control interventions including tobacco taxation, denormalisation of smoking and cessation support. While industry submissions generally opposed state regulation of the tobacco market, tobacco companies argued for increased government investment in harm reduction products and in countering illicit trade. Tobacco companies co-opted and misrepresented a social determinants model of health to argue against government regulation of the tobacco market. By drawing on this model, tobacco companies are misappropriating a powerful public health discourse in an attempt to create a false dichotomy between reducing inequalities and regulating of the tobacco market. Such tactics highlight the need for ongoing monitoring of industry attempts to undermine tobacco control policy, particularly with reference to harm reduction. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://group.bmj.com/group/rights-licensing/permissions.

  4. 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…

  5. 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…

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

    SciTech Connect

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

    1995-10-01

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

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

    SciTech Connect

    Fisher, E.K.

    1986-01-01

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

  8. 17 CFR 256.457-3 - Compensation for use of capital-associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... capital-associate companies. 256.457-3 Section 256.457-3 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 Income and Expense Accounts § 256.457-3...

  9. 17 CFR 256.458-3 - Compensation for use of capital-nonassociate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... capital-nonassociate companies. 256.458-3 Section 256.458-3 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 Income and Expense Accounts § 256...

  10. 17 CFR 256.458-2 - Indirect costs charged to nonassociate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... nonassociate companies. 256.458-2 Section 256.458-2 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 Income and Expense Accounts § 256.458-2 Indirect costs...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... associate companies. 256.457-1 Section 256.457-1 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 Income and Expense Accounts § 256.457-1 Direct costs...

  12. 17 CFR 256.430 - Interest on debt to associate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... companies. 256.430 Section 256.430 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 Income and Expense Accounts § 256.430 Interest on debt to associate...

  13. 17 CFR 256.458-1 - Direct costs charged to nonassociate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... nonassociate companies. 256.458-1 Section 256.458-1 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 Income and Expense Accounts § 256.458-1 Direct costs...

  14. 17 CFR 256.457-2 - Indirect costs charged to associate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  15. 17 CFR 256.458-1 - Direct costs charged to nonassociate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... nonassociate companies. 256.458-1 Section 256.458-1 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 Income and Expense Accounts § 256.458-1 Direct costs...

  16. 17 CFR 256.458-2 - Indirect costs charged to nonassociate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... nonassociate companies. 256.458-2 Section 256.458-2 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 Income and Expense Accounts § 256.458-2 Indirect costs...

  17. 17 CFR 256.457-3 - Compensation for use of capital-associate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... capital-associate companies. 256.457-3 Section 256.457-3 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 Income and Expense Accounts § 256.457-3...

  18. 18 CFR 367.4082 - Account 408.2, Taxes other than income taxes, other income and deductions.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 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 ACT Income Statement Chart of Accounts Service Company...

  19. 18 CFR 367.4082 - Account 408.2, Taxes other than income taxes, other income and deductions.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 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 ACT Income Statement Chart of Accounts Service Company...

  20. 18 CFR 367.4082 - Account 408.2, Taxes other than income taxes, other income and deductions.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 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 ACT Income Statement Chart of Accounts Service Company...

  1. 78 FR 42521 - Notice of Issuance of Statement of Federal Financial Accounting Standards 45 and Scheduled Public...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-16

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

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 75 FR 78779 - Order Approving Public Company Accounting Oversight Board Supplemental Budget Request To...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-16

    ... Supplemental Budget Request To Establish an Office of Outreach and Small Business Liaison in 2010 The Sarbanes... Commission, auditing and related attestation, quality control, ethics, and independence standards to be used... its outreach function by establishing a new Office of Outreach and Small Business Liaison (``Office of...

  7. 17 CFR 202.190 - Public Company Accounting Oversight Board budget approval process.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., processes, staff skills, information and other technologies, human resources, capital assets, and other... capital improvements of facilities. (2) Budget justification means the justification for each annual... resources requested in the budget; (iv) Assumptions underlying the calculation of the working...

  8. 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

    ... Standard No. 16, Communications With Audit Committees, and Related and Transitional Amendments to PCAOB... adopt PCAOB Auditing Standard No. 16, ``Communications with Audit Committees,'' and related and... October 5, 2012 (``Deloitte Letter''); and Cindy M. Fornelli, Executive Director of the Center for Audit...

  9. 75 FR 82417 - Public Company Accounting Oversight Board; Order Approving Proposed Rules on Auditing Standards...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-30

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

  10. 17 CFR 202.190 - Public Company Accounting Oversight Board budget approval process.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... include, among others: personnel, training, recruiting and relocation expenses, information technology... PCAOB estimates; (vi) Detailed funding levels for education, training, and travel of the PCAOB workforce... information technology projects; and (viii) A statement that the PCAOB has considered relative costs...

  11. 17 CFR 202.190 - Public Company Accounting Oversight Board budget approval process.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... include, among others: personnel, training, recruiting and relocation expenses, information technology... PCAOB estimates; (vi) Detailed funding levels for education, training, and travel of the PCAOB workforce... information technology projects; and (viii) A statement that the PCAOB has considered relative costs...

  12. 17 CFR 201.440 - Appeal of determinations by the Public Company Accounting Oversight Board.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... Board with respect to any final disciplinary sanction, including disapproval of a completed application... therefor, and state an address where the applicant can be served. The notice of appearance required by...

  13. 78 FR 68911 - Public Company Accounting Oversight Board; Notice of Filing of Proposed Rules on Attestation...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-11-15

    ..., in all material respects. Performing the Examination Engagement General Requirements 6. An auditor... the engagement, including preparing the report.\\11\\ \\11\\ The auditor's responsibility to exercise due... or dealer in the compliance report are fairly stated, in all material respects, the auditor should...

  14. 78 FR 68872 - Public Company Accounting Oversight Board; Notice of Filing of Proposed Rules on Auditing...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-11-15

    ... auditor of the financial statements, when engaged to perform audit procedures and report on supplemental... of the supplemental information, the auditor's report on supplemental information should identify the... by regulatory requirements, the auditor may either include the auditor's report on the supplemental...

  15. 17 CFR 202.11 - Public Company Accounting Oversight Board budget approval process.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... section and assumptions underlying PCAOB estimates, including work years, program outputs, base... specific budget category within a program area. (vi) Include planned beginning-of-year and end-of-year... the Commission back to the PCAOB or explain any changes from the preliminary budget and/or such...

  16. 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.

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

    PubMed

    Barabas, Jason

    2009-04-01

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

  18. 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.

  19. 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

  20. 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

  1. 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

  2. 18 CFR 367.4000 - Account 400, Operating revenues.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 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...

  3. 18 CFR 367.4261 - Account 426.1, Donations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 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...

  4. 18 CFR 367.4000 - Account 400, Operating revenues.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 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...

  5. 18 CFR 367.4030 - Account 403, Depreciation expense.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 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...

  6. 18 CFR 367.3010 - Account 301, Organization.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 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...

  7. 18 CFR 367.3060 - Account 306, Leasehold improvements.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 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...

  8. 18 CFR 367.3060 - Account 306, Leasehold improvements.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 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...

  9. 18 CFR 367.3900 - Account 390, Structures and improvements.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 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...

  10. 18 CFR 367.4010 - Account 401, Operation expense.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 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...

  11. 18 CFR 367.4250 - Account 425, Miscellaneous amortization.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 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...

  12. 18 CFR 367.4020 - Account 402, Maintenance expense.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 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...

  13. 18 CFR 367.3010 - Account 301, Organization.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 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...

  14. 18 CFR 367.4250 - Account 425, Miscellaneous amortization.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 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...

  15. 18 CFR 367.3990 - Account 399, Other tangible property.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 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...

  16. 18 CFR 367.3900 - Account 390, Structures and improvements.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 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. 18 CFR 367.3060 - Account 306, Leasehold improvements.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 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. 18 CFR 367.3980 - Account 398, Miscellaneous equipment.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 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...

  19. 18 CFR 367.4030 - Account 403, Depreciation expense.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 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...

  20. 18 CFR 367.3010 - Account 301, Organization.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 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...

  1. 18 CFR 367.4000 - Account 400, Operating revenues.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 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...

  2. 18 CFR 367.4020 - Account 402, Maintenance expense.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 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...

  3. 18 CFR 367.3980 - Account 398, Miscellaneous equipment.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 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...

  4. 18 CFR 367.3980 - Account 398, Miscellaneous equipment.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 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...

  5. 18 CFR 367.3990 - Account 399, Other tangible property.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 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...

  6. 18 CFR 367.4020 - Account 402, Maintenance expense.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 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...

  7. 18 CFR 367.4030 - Account 403, Depreciation expense.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 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...

  8. 18 CFR 367.3990 - Account 399, Other tangible property.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 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...

  9. 18 CFR 367.4010 - Account 401, Operation expense.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 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...

  10. 18 CFR 367.3900 - Account 390, Structures and improvements.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 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...

  11. 18 CFR 367.4010 - Account 401, Operation expense.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 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...

  12. 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.

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

    ERIC Educational Resources Information Center

    Chatman, Jennifer A.

    1991-01-01

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

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

    ERIC Educational Resources Information Center

    Leveille, David E.

    2006-01-01

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

  15. 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…

  16. 75 FR 54802 - Account Ownership and Control Report; Notice of Public Meeting

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-09

    ... accounts active on U.S. futures exchanges and other reporting entities.\\1\\ Written comments on the proposed... comment page at http://www.cftc.gov/LawRegulation/PublicComments/10-009.html . CONTACT PERSONS AND ADDRESSES: Written comments should be sent to David Stawick, Secretary, Commodity Futures Trading Commission...

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

    ERIC Educational Resources Information Center

    Heller, Donald E., Ed.

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

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

    ERIC Educational Resources Information Center

    Bogue, E. Grady; Johnson, Betty Dandridge

    2010-01-01

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

  19. 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…

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

    ERIC Educational Resources Information Center

    Camm, Frank; Stecher, Brian M.

    2010-01-01

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

  1. 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.

  2. 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…

  3. 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…

  4. 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.

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

    ERIC Educational Resources Information Center

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

    2009-01-01

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

  6. 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…

  7. Future of board certification in a new era of public accountability.

    PubMed

    Weiss, Kevin B

    2010-01-01

    The American Board of Medical Specialties and its member boards have been serving as a key foundation for professional self-regulation for the past century. During this time the standards for specialty board certification have evolved to meet the public's needs. Recent major changes have included time-limited certification status, the adoption of 6 core competencies, and the multifaceted recertification program termed Maintenance of Certification. During the past decade there has been a dramatic increase in the public's interest in improving the quality, safety, and efficiency of the US health care system. This article describes some of the milestones in the evolving public demand for physician accountability. The public's growing need for better health care delivery is, in turn, creating the need for the American Board of Medical Specialties and its member boards to evolve to meet the public's expectations of the profession of medicine to maintain its privileged status in specialty certification through self-regulation.

  8. 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.

  9. 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

  10. Community breaks out. After years of quiet growth, Community Health makes risky play for Triad to become top publicly traded hospital company.

    PubMed

    Galloro, Vince

    2007-03-26

    Community Health Systems has long been a quiet company, slowly building its portfolio with small acquisitions. With its bid for Triad, Community would become the largest publicly traded hospital company in the U.S. While the company isn't talking yet about possible divestitures, James Burgdorfer, left, says most similar large deals result in sell-offs.

  11. 76 FR 18217 - FirstLight Hydro Generating Company, City of Norwich Department of Public Utilities; Notice...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-04-01

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF ENERGY Federal Energy Regulatory Commission FirstLight Hydro Generating Company, City of Norwich Department of Public Utilities; Notice Updating Procedural Schedule for Licensing Take notice that the Hydropower Licensing...

  12. 75 FR 39244 - Arizona Public Service Company, Sequent Energy Management, L.P.; Notice of Joint Petition for...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-07-08

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

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

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-10-05

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

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

    ERIC Educational Resources Information Center

    Aksoy, Naciye

    2015-01-01

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

  15. 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…

  16. 77 FR 16026 - Cargill Power Markets, LLC v. Public Service Company of New Mexico; Notice of Compliance Filing

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-03-19

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

  17. 75 FR 9623 - Arizona Public Service Company, et al.; Palo Verde Nuclear Generating Station, Units 1, 2, and 3...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-03

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

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

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-04-29

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

  19. 75 FR 15745 - Arizona Public Service Company, et al. Palo Verde Nuclear Generating Station, Units 1, 2, and 3...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-30

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

  20. 75 FR 8149 - Arizona Public Service Company, et al. Palo Verde Nuclear Generating Station, Units 1, 2, and 3...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-02-23

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

  1. 18 CFR 367.1280 - Account 128, Other special funds.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Other Property and Investments § 367.1280 Account 128,...

  2. 18 CFR 367.1280 - Account 128, Other special funds.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Other Property and Investments § 367.1280 Account 128,...

  3. 18 CFR 367.1280 - Account 128, Other special funds.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Other Property and Investments § 367.1280 Account 128,...

  4. 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

  5. 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.

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

    SciTech Connect

    Not Available

    1980-07-15

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

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

    SciTech Connect

    Not Available

    1980-07-15

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

  8. 18 CFR 367.1630 - Account 163, Stores expense undistributed.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1630 Account 163,...

  9. [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.

  10. Characteristics of physicians receiving large payments from pharmaceutical companies and the accuracy of their disclosures in publications: an observational study.

    PubMed

    Norris, Susan L; Holmer, Haley K; Ogden, Lauren A; Burda, Brittany U; Fu, Rongwei

    2012-09-26

    Financial relationships between physicians and industry are extensive and public reporting of industry payments to physicians is now occurring. Our objectives were to describe physician recipients of large total payments from these seven companies, and to examine discrepancies between these payments and conflict of interest (COI) disclosures in authors' concurrent publications. The investigative journalism organization, ProPublica, compiled the Dollars for Docs database of payments to individuals from publically available data from seven US pharmaceutical companies during the period 2009 to 2010. We examined the cohort of 373 physicians in this database who each received USD $100,000 or more in the reporting period 2009 to 2010. These physicians received a total of $52,600,624 during this period (mean payment per physician $141,020). The predominant specialties were internal medicine and psychiatry. 147 of these physicians authored a total of 134 publications in the first quarter of 2011 and 77% (103) of these publications provided a COI disclosure. 69% of the 103 publications did not contain disclosures of the payment listed in the Dollars for Docs database. With increased public reporting of industry payments to physicians, it is apparent that large sums are being paid for services such as consulting and peer education. In over two-thirds of publications where COI disclosures were provided, the disclosures by physician authors did not include industry payments that were documented in the Dollars for Docs database.

  11. Characteristics of physicians receiving large payments from pharmaceutical companies and the accuracy of their disclosures in publications: an observational study

    PubMed Central

    2012-01-01

    Background Financial relationships between physicians and industry are extensive and public reporting of industry payments to physicians is now occurring. Our objectives were to describe physician recipients of large total payments from these seven companies, and to examine discrepancies between these payments and conflict of interest (COI) disclosures in authors’ concurrent publications. Methods The investigative journalism organization, ProPublica, compiled the Dollars for Docs database of payments to individuals from publically available data from seven US pharmaceutical companies during the period 2009 to 2010. We examined the cohort of 373 physicians in this database who each received USD $100,000 or more in the reporting period 2009 to 2010. Results These physicians received a total of $52,600,624 during this period (mean payment per physician $141,020). The predominant specialties were internal medicine and psychiatry. 147 of these physicians authored a total of 134 publications in the first quarter of 2011 and 77% (103) of these publications provided a COI disclosure. 69% of the 103 publications did not contain disclosures of the payment listed in the Dollars for Docs database. Conclusions With increased public reporting of industry payments to physicians, it is apparent that large sums are being paid for services such as consulting and peer education. In over two-thirds of publications where COI disclosures were provided, the disclosures by physician authors did not include industry payments that were documented in the Dollars for Docs database. PMID:23013260

  12. 18 CFR 367.14 - Transactions with associate companies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  13. 18 CFR 367.14 - Transactions with associate companies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  14. 18 CFR 367.14 - Transactions with associate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  15. 18 CFR 367.14 - Transactions with associate companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  16. 18 CFR 367.14 - Transactions with associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  17. 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.…

  18. 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.…

  19. Perceptions of new AICPA (American Institute of Certified Public Accountants) audit guide.

    PubMed

    Bitter, M E; Cassidy, J

    1992-11-01

    A survey was conducted by authors Bitter and Cassidy to assess hospital providers' and auditors' perceptions of the reporting requirements of the new Audits of Providers of Health Care Services guide published by the American Institute of Certified Public Accountants. Responses indicated that there is still much dissent in the healthcare community as to what is useful information and what the effects of the new guide will be on hospital providers, auditors, and users.

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

    PubMed

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

    2008-10-01

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