Sample records for reporting intangible assets

  1. Reasons to value the health care intangible asset valuation.

    PubMed

    Reilly, Robert F

    2012-01-01

    There are numerous individual reasons to conduct a health care intangible asset valuation. This discussion summarized many of these reasons and considered the common categories of these individual reasons. Understanding the reason for the intangible asset analysis is an important prerequisite to conducting the valuation, both for the analyst and the health care owner/operator. This is because an intangible asset valuation may not be the type of analysis that the owner/operator really needs. Rather, the owner/operator may really need an economic damages measurement, a license royalty rate analysis, an intercompany transfer price study, a commercialization potential evaluation, or some other type of intangible asset analysis. In addition, a clear definition of the reason for the valuation will allow the analyst to understand if (1) any specific analytical guidelines, procedures, or regulations apply and (2) any specific reporting requirement applies. For example, intangible asset valuations prepared for fair value accounting purposes should meet specific ASC 820 fair value accounting guidance. Intangible asset valuations performed for intercompany transfer price tax purposes should comply with the guidance provided in the Section 482 regulations. Likewise, intangible asset valuations prepared for Section 170 charitable contribution purposes should comply with specific reporting requirements. The individual reasons for the health care intangible asset valuation may influence the standard of value applied, the valuation date selected, the valuation approaches and methods applied, the form and format of valuation report prepared, and even the type of professional employed to perform the valuation.

  2. On the management and operation of enterprises intangible asset

    NASA Astrophysics Data System (ADS)

    Zhu, Yu; Wang, Hong

    2011-10-01

    Since entering the knowledge economy, the management of intangible assets becomes an important part of manage, this article discusses the problem of management on intangible assets, the properties of intangible assets, and the channels of management and operation on intangible assets, and stressed the important role of intangible assets in the development and innovation of the enterprise.

  3. Intangible asset valuation, damages, and transfer price analyses in the health care industry.

    PubMed

    Reilly, Robert F

    2010-01-01

    Most health care industry participants own and operate intangible assets. These intangible assets can be industry-specific (e.g., patient charts and records, certificates of need, professional and other licenses), or they can be general commercial intangible assets (e.g., trademarks, systems and procedures, an assembled workforce). Many industry participants have valued their intangible assets for financial accounting or other purposes. This article summarizes the intangible assets that are common to health care industry participants. This article describes the different types of intangible asset analyses (including valuation, transfer price, damages estimates, etc.), and explains the many different transaction, accounting, taxation, regulatory, litigation, and other reasons why industry participants may wish to value (or otherwise analyze) health care intangible assets.

  4. 12 CFR 167.12 - Purchased credit card relationships, servicing assets, intangible assets (other than purchased...

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 1 2014-01-01 2014-01-01 false Purchased credit card relationships, servicing assets, intangible assets (other than purchased credit card relationships and servicing assets), credit... Purchased credit card relationships, servicing assets, intangible assets (other than purchased credit card...

  5. 12 CFR 167.12 - Purchased credit card relationships, servicing assets, intangible assets (other than purchased...

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 1 2013-01-01 2013-01-01 false Purchased credit card relationships, servicing assets, intangible assets (other than purchased credit card relationships and servicing assets), credit... Purchased credit card relationships, servicing assets, intangible assets (other than purchased credit card...

  6. 12 CFR 567.12 - Purchased credit card relationships, servicing assets, intangible assets (other than purchased...

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 6 2013-01-01 2012-01-01 true Purchased credit card relationships, servicing assets, intangible assets (other than purchased credit card relationships and servicing assets), credit... credit card relationships, servicing assets, intangible assets (other than purchased credit card...

  7. 12 CFR 167.12 - Purchased credit card relationships, servicing assets, intangible assets (other than purchased...

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 1 2012-01-01 2012-01-01 false Purchased credit card relationships, servicing assets, intangible assets (other than purchased credit card relationships and servicing assets), credit... Purchased credit card relationships, servicing assets, intangible assets (other than purchased credit card...

  8. 12 CFR 567.12 - Purchased credit card relationships, servicing assets, intangible assets (other than purchased...

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 6 2012-01-01 2012-01-01 false Purchased credit card relationships, servicing assets, intangible assets (other than purchased credit card relationships and servicing assets), credit... credit card relationships, servicing assets, intangible assets (other than purchased credit card...

  9. 12 CFR 567.12 - Purchased credit card relationships, servicing assets, intangible assets (other than purchased...

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 6 2014-01-01 2012-01-01 true Purchased credit card relationships, servicing assets, intangible assets (other than purchased credit card relationships and servicing assets), credit... credit card relationships, servicing assets, intangible assets (other than purchased credit card...

  10. Cost approach of health care entity intangible asset valuation.

    PubMed

    Reilly, Robert F

    2012-01-01

    In the valuation synthesis and conclusion process, the analyst should consider the following question: Does the selected valuation approach(es) and method(s) accomplish the analyst's assignment? Also, does the selected valuation approach and method actually quantify the desired objective of the intangible asset analysis? The analyst should also consider if the selected valuation approach and method analyzes the appropriate bundle of legal rights. The analyst should consider if there were sufficient empirical data available to perform the selected valuation approach and method. The valuation synthesis should consider if there were sufficient data available to make the analyst comfortable with the value conclusion. The valuation analyst should consider if the selected approach and method will be understandable to the intended audience. In the valuation synthesis and conclusion, the analyst should also consider which approaches and methods deserve the greatest consideration with respect to the intangible asset's RUL. The intangible asset RUL is a consideration of each valuation approach. In the income approach, the RUL may affect the projection period for the intangible asset income subject to either yield capitalization or direct capitalization. In the cost approach, the RUL may affect the total amount of obsolescence, if any, from the estimate cost measure (that is, the intangible reproduction cost new or replacement cost new). In the market approach, the RUL may effect the selection, rejection, and/or adjustment of the comparable or guideline intangible asset sale and license transactional data. The experienced valuation analyst will use professional judgment to weight the various value indications to conclude a final intangible asset value, based on: The analyst's confidence in the quantity and quality of available data; The analyst's level of due diligence performed on that data; The relevance of the valuation method to the intangible asset life cycle stage and degree of marketability; and The degree of variation in the range of value indications. Valuation analysts value health care intangible assets for a number of reasons. In addition to regulatory compliance reasons, these reasons include various transaction, taxation, financing, litigation, accounting, bankruptcy, and planning purposes. The valuation analyst should consider all generally accepted intangible asset valuation approaches, methods, and procedures. Many valuation analysts are more familiar with market approach and income approach valuation methods. However, there are numerous instances when cost approach valuation methods are also applicable to the health care intangible asset valuation. This discussion summarized the analyst's procedures and considerations with regard to the cost approach. The cost approach is often applicable to the valuation of intangible assets in the health care industry. However, the cost approach is only applicable if the valuation analyst (1) appropriately considers all of the cost components and (2) appropriately identifies and quantifies all obsolescence allowances. Regardless of the health care intangible asset or the reason for the valuation, the analyst should be familiar with all generally accepted valuation approaches and methods. And, the valuation analyst should have a clear, convincing, and cogent rationale for (1) accepting each approach and method applied and (2) rejecting each approach and method not applied. That way, the valuation analyst will best achieve the purpose and objective of the health care intangible asset valuation.

  11. Risk Management and Intangibles: The Role of Information in Customer Acquisition and Evaluation of Intangibles

    ERIC Educational Resources Information Center

    Alirezazadeh, Pantea

    2012-01-01

    This dissertation consists of three separate essays shaping around decision making and risk management in the presence of intangibles. More specifically I study the risk management aspect of information acquisition and the role of information signaling in communicating the value of intangible assets. Intangible asset has proved to be a…

  12. 12 CFR 390.471 - Purchased credit card relationships, servicing assets, intangible assets (other than purchased...

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 5 2013-01-01 2013-01-01 false Purchased credit card relationships, servicing assets, intangible assets (other than purchased credit card relationships and servicing assets), credit... THE OFFICE OF THRIFT SUPERVISION Capital § 390.471 Purchased credit card relationships, servicing...

  13. 12 CFR 390.471 - Purchased credit card relationships, servicing assets, intangible assets (other than purchased...

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 5 2014-01-01 2014-01-01 false Purchased credit card relationships, servicing assets, intangible assets (other than purchased credit card relationships and servicing assets), credit... THE OFFICE OF THRIFT SUPERVISION Capital § 390.471 Purchased credit card relationships, servicing...

  14. 12 CFR 390.471 - Purchased credit card relationships, servicing assets, intangible assets (other than purchased...

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 5 2012-01-01 2012-01-01 false Purchased credit card relationships, servicing assets, intangible assets (other than purchased credit card relationships and servicing assets), credit... THE OFFICE OF THRIFT SUPERVISION Capital § 390.471 Purchased credit card relationships, servicing...

  15. The valuation of health care intangible assets.

    PubMed

    Reilly, R F; Rabe, J R

    1997-01-01

    Health care entities (and especially medical practices) are valued for a number of reasons: sale transaction pricing and structuring, merger formation and dissolution, taxation and regulatory compliance, and litigation support and dispute resolution. The identification and quantification of the entity's intangible assets are often the most important aspects of the valuation. This article illustrates the generally accepted methods for valuing health care-related intangible assets.

  16. 26 CFR 1.167(a)-3 - Intangibles.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    .... Examples are patents and copyrights. An intangible asset, the useful life of which is not limited, is not... unsupported opinion of the taxpayer, the intangible asset has a limited useful life. No deduction for depreciation is allowable with respect to goodwill. For rules with respect to organizational expenditures, see...

  17. Measuring the strategic readiness of intangible assets.

    PubMed

    Kaplan, Robert S; Norton, David P

    2004-02-01

    Measuring the value of intangible assets such as company culture, knowledge management systems, and employees' skills is the holy grail of accounting. Executives know that these intangibles, being hard to imitate, are powerful sources of sustainable competitive advantage. If managers could measure them, they could manage the company's competitive position more easily and accurately. In one sense, the challenge is impossible. Intangible assets are unlike financial and physical resources in that their value depends on how well they serve the organizations that own them. But while this prevents an independent valuation of intangible assets, it also points to an altogether different approach for assessing their worth. In this article, the creators of the Balanced Scorecard draw on its tools and framework--in particular, a tool called the strategy map--to present a step-by-step way to determine "strategic readiness," which refers to the alignment of an organization's human, information, and organization capital with its strategy. In the method the authors describe, the firm identifies the processes most critical to creating and delivering its value proposition and determines the human, information, and organization capital the processes require. Some managers shy away from measuring intangible assets because they seem so subjective. But by using the systematic approaches set out in this article, companies can now measure what they want, rather than wanting only what they can currently measure.

  18. 47 CFR 36.162 - Intangible assets-Account 2690.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 36.162 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... the operations on the basis of the separation of the cost of Telecommunications Plant In Service, Account 2001, excluding the Intangible Assets, Account 2690. Telecommunications Plant—Other ...

  19. 47 CFR 36.162 - Intangible assets-Account 2690.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 36.162 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... the operations on the basis of the separation of the cost of Telecommunications Plant In Service, Account 2001, excluding the Intangible Assets, Account 2690. Telecommunications Plant—Other ...

  20. 12 CFR 567.12 - Purchased credit card relationships, servicing assets, intangible assets (other than purchased...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Purchased credit card relationships, servicing...-enhancing interest-only strips, and deferred tax assets. 567.12 Section 567.12 Banks and Banking OFFICE OF...-taxable business combinations. A deferred tax liability that is specifically related to an intangible...

  1. 12 CFR 325.5 - Miscellaneous.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... MAINTENANCE Minimum Capital Requirements § 325.5 Miscellaneous. (a) Intangible assets. Any intangible assets...-enhancing interest-only strips on a basis that is net of a proportional amount of any associated deferred tax liability recorded on the balance sheet. Any deferred tax liability netted in this manner cannot...

  2. 12 CFR 325.5 - Miscellaneous.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... MAINTENANCE Minimum Capital Requirements § 325.5 Miscellaneous. (a) Intangible assets. Any intangible assets...-enhancing interest-only strips on a basis that is net of a proportional amount of any associated deferred tax liability recorded on the balance sheet. Any deferred tax liability netted in this manner cannot...

  3. Beyond Level 4: Tying HPT to Valuation of Intangible Assets.

    ERIC Educational Resources Information Center

    Gayeski, Diane

    2001-01-01

    Considers how human performance technology (HPT) can achieve greater recognition in the mainstream business world by developing interventions that are framed in terms of enhancing the overall valuation of the organization's intangible assets. Discusses a consulting model that can be used with clients and stakeholders to identify barriers to…

  4. An Overview of Intellectual Property and Intangible Asset Valuation Models

    ERIC Educational Resources Information Center

    Matsuura, Jeffrey H.

    2004-01-01

    This paper reviews the economic models most commonly applied to estimate the value of intellectual property and other forms of intangible assets. It highlights the key strengths and weaknesses of these models. One of the apparent weaknesses of the most commonly used valuation models is the failure to incorporate legal rights into their…

  5. Sharpening the intangibles edge.

    PubMed

    Lev, Baruch

    2004-06-01

    Intangible assets--patents and know-how, brands, a skilled workforce, strong customer relationships, software, unique processes and organizational designs, and the like--generate most of a company's growth and shareholder value. Yet extensive research indicates that investors systematically misprice the shares of intangibles-intensive enterprises. Clearly, overpricing wastes capital. But underpricing raises the cost of capital, hamstringing executives in their efforts to take advantage of further growth opportunities. How do you break this vicious cycle? By generating better information about your investments in intangibles, and by disclosing at least some of that data to the capital markets. Getting at that information is easier said than done, however. There are no markets generating visible prices for intellectual capital, brands, or human capital to assist investors in correctly valuing intangibles-intensive companies. And current accounting practices lump funds spent on intangibles with general expenses, so that investors and executives don't even know how much is being invested in them, let alone what a return on those investments might be. At the very least, companies should break out the amounts spent on intangibles and disclose them to the markets. More fundamentally, executives should start thinking of intangibles not as costs but as assets, so that they are recognized as investments whose returns are identified and monitored. The proposals laid down in this article are only a beginning, the author stresses. Corporations and accounting bodies should make systematic efforts to develop information that can reliably reflect the unique attributes of intangible assets. The current serious misallocations of resources should be incentive enough for businesses to join--and even lead--such developments.

  6. The Space Sector and Civilization of Intangible Assets

    NASA Astrophysics Data System (ADS)

    Hernandez, Daniel

    The value of a company is no longer solely measured according to the value of its assets (stock of raw materials, products being manufactured or finished products, machines and tools, real estate, etc.). Intangible assets are also becoming increasingly important, especially in Western economies which have massively transferred the production of goods to the so-called emerging countries offering lower labor costs. Numerous companies subcontracting their production focus on the study and design of new products and their marketing. As a result, the intangible assets (patents, brands, distribution networks, etc.) represent a growing proportion of the value of companies. Nevertheless, it is not impossible, as we saw several decades ago with Japan, for example, that the "emerging" countries which largely depend on contract production and copies, move more or less quickly to economies including the entire chain from design to production of original products. We will analyze here the importance of intangible assets in the space sector, especially as regards orbital systems (satellites and associated ground facilities). While the space sector remains dominated by states through the orders they generate and the regulations they impose on the space industry, the commercial market continues to develop and, with it, the importance of marketing actions and more generally the development of distinctive brands.

  7. Accounting Issues: An Essay Series Part V--Intangible Assets

    ERIC Educational Resources Information Center

    Laux, Judy

    2008-01-01

    This article represents the fifth in a series of theoretical essays intended to supplement the introductory financial accounting course and investigates the accounting treatment and related conceptual connections for intangibles. In addition, intangibles present unique accounting issues, conceptual challenges, and measurement dilemmas not found…

  8. Leading beyond the bottom line: organizational assets for the new economy. 2.

    PubMed

    Schenke, R; Berkowitz, E; Gaintner, J R; Hickey, M E; Hodge, R H; Ludden, J; Randolph, L M

    2000-01-01

    Organizations are created to aggregate resources to accomplish some purpose, be it to provide health care, raise a family, or build cars. These resources are assets. A manager has a fiduciary responsibility, by practice, and, in many cases, by law, to make the best use of those assets. Traditionally, we've evaluated the use of assets through financial statements. The troublesome aspect of these financial statements is that they were designed to measure only those things that can be counted simply--financial and physical assets. But our world has moved from an industrial, manufacturing age to an information, service economy and we are learning that intangible assets are as powerful--potentially more powerful--in creating value as are tangible assets. Recognizing the intangible asset value of employees, customers, and the community is the challenge in this new service economy. Effective health care leaders need to leverage and manage all of an organization's assets.

  9. The Intangible Assets Advantages in the Machine Vision Inspection of Thermoplastic Materials

    NASA Astrophysics Data System (ADS)

    Muntean, Diana; Răulea, Andreea Simina

    2017-12-01

    Innovation is not a simple concept but is the main source of success. It is more important to have the right people and mindsets in place than to have a perfectly crafted plan in order to make the most out of an idea or business. The aim of this paper is to emphasize the importance of intangible assets when it comes to machine vision inspection of thermoplastic materials pointing out some aspects related to knowledge based assets and their need for a success idea to be developed in a successful product.

  10. Measuring Intangible Assets: Assessing the Impact of Knowledge Management in the S&T Fight Against Terrorism

    DTIC Science & Technology

    2009-12-01

    standards for assessing the value of intangible assets or intellectual capital. Historically, a number of frameworks have evolved, each with a ...different focus and a different assessment methodology. In order to assess that knowledge management initiatives contributed to the fight against...terrorism in Canada, a results-based framework was selected, customized and applied to CRTI ( a networked science and technology program to counter

  11. [Organizational culture and professional development in nursing].

    PubMed

    Ruiz Moreno, J

    1999-02-01

    There is a lot of talk about the importance of persons in organization and leadership, nothing that the keys to lead the organizational milieu in a positive and beneficial manner have been established for several decades. These keys are related to the values of nursing as a profession and to how these may constitute intangible assets. Nonetheless, identifying such values and intangible assets is not the exclusive responsibility of business managers in the nursing field.

  12. Evaluation of the Effect of Non-Current Fixed Assets on Profitability and Asset Management Efficiency

    ERIC Educational Resources Information Center

    Lubyanaya, Alexandra V.; Izmailov, Airat M.; Nikulina, Ekaterina Y.; Shaposhnikov, Vladislav A.

    2016-01-01

    The purpose of this article is to investigate the problem, which stems from non-current fixed assets affecting profitability and asset management efficiency. Tangible assets, intangible assets and financial assets are all included in non-current fixed assets. The aim of the research is to identify the impact of estimates and valuation in…

  13. Valuing goodwill: not-for-profits prepare for annual impairment testing.

    PubMed

    Heuer, Christian; Travers, Mary Ann K

    2011-02-01

    Accounting standards for valuing goodwill and intangible assets are becoming more rigorous for not-for-profit organizations: Not-for-profit healthcare organizations need to test for goodwill impairment at least annually. Impairment testing is a two-stage process: initial analysis to determine whether impairment exists and subsequent calculation of the magnitude of impairment. Certain "triggering" events compel all organizations--whether for-profit or not-for-profit--to perform an impairment test for goodwill or intangible assets.

  14. Community Asset Mapping. Trends and Issues Alert.

    ERIC Educational Resources Information Center

    Kerka, Sandra

    Asset mapping involves documenting tangible and intangible resources of a community viewed as a place with assets to be preserved and enhanced, not deficits to be remedied. Kretzmann and McKnight (1993) are credited with developing the concept of asset-based community development (ABCD) that draws on appreciative inquiry; recognition of social…

  15. Perceptions of community-based field workers on the effect of a longitudinal biomedical research project on their sustainable livelihoods.

    PubMed

    Moyo, Christabelle S; Francis, Joseph; Bessong, Pascal O

    2017-03-17

    Researchers involved in biomedical community-based projects rarely seek the perspectives of community fieldworkers, who are the 'foot soldiers' in such projects. Understanding the effect of biomedical research on community-based field workers could identify benefits and shortfalls that may be crucial to the success of community-based studies. The present study explored the perceptions of community-based field workers on the effect of the Etiology, Risk Factors and Interactions of Enteric Infections and Malnutrition and the Consequences for Child Health and Development Project" (MAL-ED) South Africa on their tangible and intangible capital which together comprise sustainable livelihoods. The study was conducted in Dzimauli community in Limpopo Province of South Africa between January-February 2016. The sustainable livelihoods framework was used to query community-based field workers' perspectives of both tangible assets such as income and physical assets and intangible assets such as social capital, confidence, and skills. Data were collected through twenty one individual in-depth interviews and one focus group discussion. Data were analysed using the Thematic Content Analysis approach supported by ATLAS.ti, version 7.5.10 software. All the field workers indicated that they benefitted from the MAL-ED South Africa project. The benefits included intangible assets such as acquisition of knowledge and skills, stronger social capital and personal development. Additionally, all indicated that MAL-ED South Africa provided them with the tangible assets of increased income and physical assets. Observations obtained from the focus group discussion and the community-based leaders concurred with the findings from the in-depth interviews. Additionally, some field workers expressed the desire for training in public relations, communication, problem solving and confidence building. The MAL-ED South Africa, biomedical research project, had positive effects on tangible and intangible assets that compose the sustainable livelihoods of community-based fieldworkers. However, the field workers expressed the need to acquire social skills to enable them carry out their duties more efficiently.

  16. Recent Developments in Intellectual Capital Reporting and their Policy Implications. OECD Education Working Papers, No. 17

    ERIC Educational Resources Information Center

    Frederick, W. Richard

    2009-01-01

    This paper provides a survey of recent developments in the reporting of intangible assets. It finds that rather than the wholesale restructuring of the accounting model that was proposed years ago, the trend has been to address gaps in reporting with new forms of reporting. New forms of reporting appear better suited to capture the type of…

  17. Resource based view of the firm: measures of reputation among health service-sector businesses.

    PubMed

    Smith, Alan D

    2008-01-01

    Application of the strategic leverage of Resource Based View of the Firm (RBV) directly advocates that a company's competitive advantage is derived from its ability to assemble and exploit an appropriate combination of resources (both tangible and intangible assets). The three companies that were selected were Pittsburgh-based companies that were within relatively easy access, representing healthcare service-related industries, and can be reviewed for the principles of the RBV. The particular firms represented a variety of establishments and included Baptist Homes (a long-term care facility), University of Pittsburgh Medical Center (UPMC)(a provider of hospital and other health services), and GlaxoSmithKline, Consumer Healthcare, North America (GSK-CHNA)(a global provider of healthcare products and services). Through the case studies, it was found that not all intangible assets are strategic, and by extension, not all measures of reputation are strategic either. For an intangible asset to be considered strategic, in this case reputation, it must be valuable, rare, imperfectly imitable, and non-substitutable.

  18. 12 CFR 567.9 - Tangible capital requirement.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... capital, a savings association must deduct from assets, and, thus, from capital: (1) Intangible assets (as defined in § 567.1) except for mortgage servicing assets to the extent they are includable in tangible... maintain tangible capital in an amount equal to at least 1.5% of adjusted total assets. (b) The following...

  19. 34 CFR 668.172 - Financial ratios.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... effect of changes in accounting principles, and the effect of changes in accounting estimates; (2) May... marketing costs; (3) Excludes all unsecured or uncollateralized related-party receivables; (4) Excludes all intangible assets defined as intangible in accordance with generally accepted accounting principles; and (5...

  20. 26 CFR 1.367(b)-4 - Acquisition of foreign corporate stock or assets by a foreign corporation in certain...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) and any regulations thereunder. If any of the assets transferred are intangible assets, see section... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Acquisition of foreign corporate stock or assets...) INCOME TAXES Effects on Corporation § 1.367(b)-4 Acquisition of foreign corporate stock or assets by a...

  1. 31 CFR 597.302 - Assets.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Assets. 597.302 Section 597.302 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS..., real, personal, or mixed, tangible or intangible, or interest or interests therein, present, future or...

  2. 31 CFR 597.302 - Assets.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Assets. 597.302 Section 597.302 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS..., real, personal, or mixed, tangible or intangible, or interest or interests therein, present, future or...

  3. 31 CFR 597.302 - Assets.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Assets. 597.302 Section 597.302 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS..., real, personal, or mixed, tangible or intangible, or interest or interests therein, present, future or...

  4. 31 CFR 597.302 - Assets.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Assets. 597.302 Section 597.302 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS..., real, personal, or mixed, tangible or intangible, or interest or interests therein, present, future or...

  5. 31 CFR 597.302 - Assets.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Assets. 597.302 Section 597.302 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS..., real, personal, or mixed, tangible or intangible, or interest or interests therein, present, future or...

  6. The Value of Trust to Nursing.

    PubMed

    Rutherford, Marcella M

    2014-01-01

    Trust, one of nursing's intangible assets, impacts nurses' ability to form meaningful relationships with patients and this connection positively impacts health outcomes. Linking trust to the fabric of nursing and investing in its measurement will become essential to nursing's valuation and the resulting investment in nursing. Trust, as nursing's core value, should be fostered by nurse educators as they prepare the next generation of nurses. Nurse administrators should connect the trust a patient has for his or her nurse and patient cooperation and honest transparent communication between providers and the patient. Banking trust as a valuable nursing asset will substantiate nursing's marketing and support its worth. Nursing's trustworthiness is an intangible asset that warrants protection, as trust once lost is hard to recapture.

  7. 12 CFR 3.3 - Transitional rules.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... the OCC, need not be deducted from Tier 1 capital until December 31, 1992. However, when combined with other qualifying intangible assets, these intangibles may not exceed 25 percent of Tier 1 capital. After... appendix A will not be deducted from Tier 1 capital. [55 FR 38800, Sept. 21, 1990] ...

  8. 12 CFR 567.12 - Purchased credit card relationships, servicing assets, intangible assets (other than purchased...

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... and core capital. (b) Computation of core and tangible capital. (1) Purchased credit card relationships may be included (that is, not deducted) in computing core capital in accordance with the... restrictions in this section, mortgage servicing assets may be included in computing core and tangible capital...

  9. 77 FR 12876 - Proposed Information Collection; Proposed Sale of Concession Operations

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-03-02

    ... intangible assets such as the concession contract, right of preference in renewal, user days, or low fees... indirectly to such assets, the transaction may not be approved. The amount and type of information to be...

  10. Using DEMATEL approach to develop relationships of performance indicators on sustainable service only supply chain performance measurement

    NASA Astrophysics Data System (ADS)

    Leksono, EB; Suparno; Vanany, I.

    2018-04-01

    Service only supply chain (SOSC) concept is service supply chain (SSC) implementation on pure services. The globalization and stakeholder pressure makes operation of SSC should give the attention to the environment effect, community, economic and intangibility assets. SOSC performance measurement (SOSCPM) may be developed for measuring of performance for sustainability aspects and intangibility assets to meet customer satisfaction. This article discusses sustainable SOSCPM based on balanced scorecard (BSC), include sustainability aspects, intangibility and relations between perspectives and indicators. From literature review, it is found 34 performance indicators that must be confirm to expert and SC actors by survey. From survey validation using weighted average and level of consensus, it is found 29 valid indicators for processed by DEMATEL. From DEMATEL, it is found 26 indicators can be used on sustainable SOSCPM. Furthermore, innovation and growth perspective most influence to other, and customer perspective most important. Intangibility indicators incorporated on innovation and growth perspective very related with human resources. Finally, relations between perspectives and indicator used to design of BSC strategy maps.

  11. 26 CFR 1.263(a)-4 - Amounts paid to acquire or create intangibles.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... the meaning of this paragraph (b)(3). (v) Creation of package design. Amounts paid to develop a package design are treated as amounts that do not create a separate and distinct intangible asset within the meaning of this paragraph (b)(3). For purposes of this section, the term package design means the...

  12. 26 CFR 1.263(a)-4 - Amounts paid to acquire or create intangibles.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... the meaning of this paragraph (b)(3). (v) Creation of package design. Amounts paid to develop a package design are treated as amounts that do not create a separate and distinct intangible asset within the meaning of this paragraph (b)(3). For purposes of this section, the term package design means the...

  13. 26 CFR 1.263(a)-4 - Amounts paid to acquire or create intangibles.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... the meaning of this paragraph (b)(3). (v) Creation of package design. Amounts paid to develop a package design are treated as amounts that do not create a separate and distinct intangible asset within the meaning of this paragraph (b)(3). For purposes of this section, the term package design means the...

  14. Integrating Cybersecurity into the Program Management Organization

    DTIC Science & Technology

    2015-05-13

    penalty for failing to comply with a collection of information if it does not display a currently valid OMB control number. 1. REPORT DATE 13 MAY 2015 2...Threat to our National Economy DOD Cybersecurity Gaps Could Be Canary in Federal Acquisition Coal Mine Intangible Assets Create Vulnerabilities...operational approach integrates with current or planned CONOPS, BCP, information architecture, programs or initiatives Development  Approach to

  15. The Piranha Solution: Monitoring and Protection of Proprietary System Intangible Assets

    ERIC Educational Resources Information Center

    Ladwig, Christine; Schwieger, Dana; Clayton, Donald

    2017-01-01

    The "Piranha Solution"® is a complex and valuable integrated chemical supply inventory management system protected as a trade secret by its asset holder, the Confluence Corporation. The "Piranha" program is the lifeblood of the corporation's growth and success in the chemical supply industry. A common definition of "trade…

  16. [Organizational culture and the professional development in nursing].

    PubMed

    Ruiz Moreno, J

    1999-03-01

    In previous articles in (ROL 22(1)-22(2)) reference was made to the importance of the organizational milieu as a business policy, particularly in the nursing field. The values of nursing professionals were also mentioned, as well as how to establish these as intangible assets. Although not exclusively, the responsibility to identify these values lies in the hands of nursing administrators. The purpose of identifying the intangible assets of nursing is that these become a useful tool to change or guide the organizational setting in order to better execute the mission of health organizations in a more favorable way. This mission must be related to offering the best possible care and treatment to the community which is being served.

  17. Comparison and Association of Intellectual Capital: An Investigation and Measurement of the Value of Intellectual Capital Assets and Their Contribution to Stakeholder Perception within the Framework of Higher Education

    ERIC Educational Resources Information Center

    Helm Stevens, Roxanne

    2011-01-01

    PROBLEM: Many of the preliminary approaches to strategic management of intellectual capital or knowledge assets have not been attempted in the not-for-profit arena. Additionally, because there is no marketplace value for not-for-profit firms or a valuation system for intangible assets, the identification and measurement necessary for efficient and…

  18. FASB issues new accounting standards for business combinations.

    PubMed

    Heuer, Christian; Travers, Mary Ann K

    2010-06-01

    Accounting Standard Codification Topic 958 (formerly Financial Accounting Standards Board Statement No. 164), Not-for-Profit Entities: Mergers and Acquisitions, applies to mergers and acquisitions as early as Jan. 1, 2010, for calendar-year entities. Not-for-profit organizations need to move to fair value accounting, with a focus on the valuation of intangible assets. Noncompliance could cause a hospital's auditors to issue a qualified report, which could lead to difficulties obtaining bank and bond financing.

  19. Deal-Making 2.0: A New Experiential Simulation in Contract Negotiation and Drafting for Business Students in the Global and Digital Age

    ERIC Educational Resources Information Center

    Klaw, Bruce W.

    2016-01-01

    This article presents a new contract negotiation and drafting exercise designed for undergraduate and graduate business students in a business law or legal environment of business survey course. Structured as an asset purchase and sale agreement involving a small business with intangible social media and intellectual property assets in a…

  20. The valuation of nursing begins with identifying value drivers.

    PubMed

    Rutherford, Marcella M

    2010-03-01

    Adequate investment in a profession links to its ability to define and document its value. This requires identifying those elements or value drivers that demonstrate its worth. To completely identify nursing's value drivers requires meshing the economic, technical, and caring aspects of its profession. Nursing's valuation includes assessing nursing's tangible and intangible assets and documenting these assets. This information communicates nursing's worth and ensures adequate economic investment in its services.

  1. 75 FR 45606 - Department of Commerce Measuring and Enhancing Services Trade Data Conference

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-03

    ... that the measurement of economic activity and trade in the services sector is more robust, granular and... services, accounting for intangible assets, and accuracy of service price indices. The target audience for...

  2. Capitalizing on capabilities.

    PubMed

    Ulrich, Dave; Smallwood, Norm

    2004-06-01

    By making the most of organizational capabilities--employees' collective skills and fields of expertise--you can dramatically improve your company's market value. Although there is no magic list of proficiencies that every organization needs in order to succeed, the authors identify 11 intangible assets that well-managed companies tend to have: talent, speed, shared mind-set and coherent brand identity, accountability, collaboration, learning, leadership, customer connectivity, strategic unity, innovation, and efficiency. Such companies typically excel in only three of these capabilities while maintaining industry parity in the other areas. Organizations that fall below the norm in any of the 11 are likely candidates for dysfunction and competitive disadvantage. So you can determine how your company fares in these categories (or others, if the generic list doesn't suit your needs), the authors explain how to conduct a "capabilities audit," describing in particular the experiences and findings of two companies that recently performed such audits. In addition to highlighting which intangible assets are most important given the organization's history and strategy, this exercise will gauge how well your company delivers on its capabilities and will guide you in developing an action plan for improvement. A capabilities audit can work for an entire organization, a business unit, or a region--indeed, for any part of a company that has a strategy to generate financial or customer-related results. It enables executives to assess overall company strengths and weaknesses, senior leaders to define strategy, midlevel managers to execute strategy, and frontline leaders to achieve tactical results. In short, it helps turn intangible assets into concrete strengths.

  3. A survey on the measure of combat readiness

    NASA Astrophysics Data System (ADS)

    Wen, Kwong Fook; Nor, Norazman Mohamad; Soon, Lee Lai

    2014-09-01

    Measuring the combat readiness in military forces involves the measures of tangible and intangible elements of combat power. Though these measures are applicable, the mathematical models and formulae used focus mainly on either the tangible or the intangible elements. In this paper, a review is done to highlight the research gap in the formulation of a mathematical model that incorporates tangible elements with intangible elements to measure the combat readiness of a military force. It highlights the missing link between the tangible and intangible elements of combat power. To bridge the gap and missing link, a mathematical model could be formulated that measures both the tangible and intangible aspects of combat readiness by establishing the relationship between the causal (tangible and intangible) elements and its effects on the measure of combat readiness. The model uses multiple regression analysis as well as mathematical modeling and simulation which digest the capability component reflecting its assets and resources, the morale component reflecting human needs, and the quality of life component reflecting soldiers' state of satisfaction in life. The results of the review provide a mean to bridge the research gap through the formulation of a mathematical model that shows the total measure of a military force's combat readiness. The results also significantly identify parameters for each of the variables and factors in the model.

  4. 29 CFR 4204.2 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... income or expenses), as presented in an audited financial statement or, in the absence of such statement, in an unaudited financial statement, each prepared in conformance with generally accepted accounting... expenses and all other assets which, under generally accepted accounting principles, are deemed intangible...

  5. Fee and Profit: What Is the Real Meaning? Business Understanding Can Lead to Better Contract Negotiations

    DTIC Science & Technology

    2011-04-01

    relationships with respect to the contracts. The research uses financial management techniques and valuations to better understand the top-10 defense...Deferred Income Taxes $815 Other Current Assets $1,027 Property , Plant, and Equipment, Net $4,520 Goodwill $9,948 Purchased Intangibles, Net $311...inventories. Lockheed Martin has $4.5 billion in property , plant and equipment. 12 Goodwill is a major corporate asset at 28 percent. Also of note

  6. The growth crisis--and how to escape it.

    PubMed

    Slywotzky, Adrian J; Wise, Richard

    2002-07-01

    At a time when companies are poised to seize the growth opportunities of a rebounding economy, many of them, whether they know it or not, face a growth crisis. Even during the boom years of the past decade, only a small fraction of companies enjoyed consistent double-digit revenue growth. And those that did often achieved it through short-term measures--such as mergers and inflated price increases--that don't provide the foundation for growth over the long term. But there is a way out of this predicament. The authors claim that companies can achieve sustained growth by leveraging their "hidden assets," a wide array of underused, intangible capabilities and advantages that most established companies already hold. To date, much of the research on intangible assets has centered on intellectual property and brand recognition. But in this article, the authors uncover a host of other assets that can help spark growth. They identify four major categories of hidden assets: customer relationships, strategic real estate, networks, and information. And they illustrate each with an example of a company that has creatively used its hidden assets to produce new sources of revenue. Executives have spent years learning to create growth using products, facilities, and working capital. But they should really focus on mobilizing their hidden assets to serve their customers' higher-order needs--in other words, create offerings that make customers' lives easier, better, or less expensive. Making that shift in mind-set isn't easy, admit the authors, but companies that do it may not only create meaningful new value for their customers but also produce double-digit revenue and earnings growth for investors.

  7. Towards Ontology as Knowledge Representation for Intellectual Capital Measurement

    NASA Astrophysics Data System (ADS)

    Zadjabbari, B.; Wongthongtham, P.; Dillon, T. S.

    For many years, physical asset indicators were the main evidence of an organization’s successful performance. However, the situation has changed after information technology revolution in the knowledge-based economy. Since 1980’s business performance has not been limited only to physical assets instead intellectual capital are increasingly playing a major role in business performance. In this paper, we utilize ontology as a tool for knowledge representation in the domain of intellectual capital measurement. The ontology classifies ways of intangible capital measurement.

  8. Social Ontology Documentation for Knowledge Externalization

    NASA Astrophysics Data System (ADS)

    Aranda-Corral, Gonzalo A.; Borrego-Díaz, Joaquín; Jiménez-Mavillard, Antonio

    Knowledge externalization and organization is a major challenge that companies must face. Also, they have to ask whether is possible to enhance its management. Mechanical processing of information represents a chance to carry out these tasks, as well as to turn intangible knowledge assets into real assets. Machine-readable knowledge provides a basis to enhance knowledge management. A promising approach is the empowering of Knowledge Externalization by the community (users, employees). In this paper, a social semantic tool (called OntoxicWiki) for enhancing the quality of knowledge is presented.

  9. 75 FR 34156 - United States

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-06-16

    ... the package's failure. A failure of the package could expose the medical device to microbes, bacteria... research and development efforts, including, but not limited to, designs and experiments and the results of successful and unsuccessful designs and experiments; and (b) With respect to any intangible assets that are...

  10. Community Defined Health: Thinking from the Inside Out.

    ERIC Educational Resources Information Center

    Blecke, Janalou; Hadden, Lisa

    2000-01-01

    Describes the "Community Defined Health" (trademark) process developed by the Center for Health Professions, Saginaw, Michigan, to capture caring, citizen engagement, and the quality of relationships and assure that these intangible assets become as valuable as institutionally defined health indicators in curricula for the health…

  11. How the new tax act affects practice sales.

    PubMed

    Bramson, J

    1993-12-01

    The new tax act affecting rate changes also contains new rules for dealing with the intangible assets--including goodwill--involved in practice sales. A second concern is the permanent phaseout of some personal exemptions and certain itemized business deductions. There's still some good news.

  12. 12 CFR 3.3 - Transitional rules.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 1 2011-01-01 2011-01-01 false Transitional rules. 3.3 Section 3.3 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY MINIMUM CAPITAL RATIOS; ISSUANCE OF DIRECTIVES Authority and Definitions § 3.3 Transitional rules. Intangible assets, other than mortgage...

  13. 12 CFR 3.3 - Transitional rules.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 1 2012-01-01 2012-01-01 false Transitional rules. 3.3 Section 3.3 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY MINIMUM CAPITAL RATIOS; ISSUANCE OF DIRECTIVES Authority and Definitions § 3.3 Transitional rules. Intangible assets, other than mortgage...

  14. 12 CFR 3.3 - Transitional rules.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 1 2013-01-01 2013-01-01 false Transitional rules. 3.3 Section 3.3 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY MINIMUM CAPITAL RATIOS; ISSUANCE OF DIRECTIVES Authority and Definitions § 3.3 Transitional rules. Intangible assets, other than mortgage...

  15. The transect of happiness and community’s capability in urbanizing Yogyakarta

    NASA Astrophysics Data System (ADS)

    Pramono, RWD

    2018-03-01

    The idea of this paper is that happy-friendly city is it that able to support capability. In addition to factors affixed to an individual, an important element determining someone’s happiness is the quality of a place. This research tries to explain the role of quality of place formed by urbanization process by taking Yogyakarta case as the sample. The importance of variation of particular area caused by urbanization is revealed using transect method. This method showed the shifting gradation from the very center of the city that first experienced urbanization up to the peripheral that experienced it last. The initial result of this clustered-multistage random sampling shows a gradation in capability. It also describes the similar tendency regarding self-evaluation against happiness although not very clear. Further analysis is conducted to define influencing factors. They consist of 40 capability assets that belong to Individual Tangible Asset, Public Tangible Asset, Individual Intangible Asset, Social Institutional Asset, and Economic Institutional Asset. However, the focus of analysis will be on variables included in Public Tangible Asset, Social Institutional Asset, and Economic Institutional Asset called as place-attached assets.

  16. Principals as Knowledge Managers in Partner Schools

    ERIC Educational Resources Information Center

    Gutierrez, Cindy; Field, Susan; Simmons, John; Basile, Carole G.

    2007-01-01

    Today's school leaders are searching for a way to give value to and effectively manage a school's intangible assets to create a more holistic picture of student success. Schools establish partnerships with community organizations towards this end and to ultimately impact student learning. Utilizing the framework of principals as "knowledge…

  17. Validation of a Comprehensive Executive Learning and Development Measure

    ERIC Educational Resources Information Center

    Akrofi, Solomon; Clarke, Nicholas; Vernon, Guy

    2011-01-01

    Evaluating the returns on intangible assets in general and executive human capital in particular is still a challenging endeavour. One possible means of addressing this challenge involves developing a broad measure of executive learning and development (L&D), encapsulating both the formal and informal activities that closely reflect the dynamic…

  18. 12 CFR Appendix B to Part 325 - Statement of Policy on Capital Adequacy

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... significant growth, and will carefully evaluate their earnings and growth trends, dividend policies, capital... trends or deficiencies in these areas will be subject to criticism at regular examinations and may be an... Examination Council), intangible assets may arise from business combinations accounted for under the purchase...

  19. Through the Lens of Maslow's Hierarchy: Understanding Endowment Accumulation at Private Colleges and Universities

    ERIC Educational Resources Information Center

    Flabiano, Heather Lynn

    2013-01-01

    Colleges and universities have been questioned regarding their use of endowments, with critics maintaining that these assets have significance beyond the financial benefits they provide and suggesting that institutions hoard endowment to attain unnecessary intangibles such as prestige. A few scholars have attempted to study the purposes of…

  20. Value-Creating Networks: Organizational Issues and Challenges

    ERIC Educational Resources Information Center

    Allee, Verna

    2009-01-01

    Purpose: The purpose of this paper is to provide examples of evaluating value-creating networks and to address the organizational issues and challenges of a network orientation. Design/methodology/approach: Value network analysis was first developed in 1993 and was adapted in 1997 for intangible asset management. It has been applied from shopfloor…

  1. 26 CFR 1.513-4 - Certain sponsorship not unrelated trade or business.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... organization that is not related to and primarily distributed in connection with a specific event conducted by... purposes of this section, a substantial return benefit means any benefit other than a use or acknowledgment..., services or other privileges. (D) Exclusive or nonexclusive rights to use an intangible asset (e.g...

  2. 26 CFR 1.513-4 - Certain sponsorship not unrelated trade or business.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... organization that is not related to and primarily distributed in connection with a specific event conducted by... purposes of this section, a substantial return benefit means any benefit other than a use or acknowledgment..., services or other privileges. (D) Exclusive or nonexclusive rights to use an intangible asset (e.g...

  3. 26 CFR 1.513-4 - Certain sponsorship not unrelated trade or business.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... organization that is not related to and primarily distributed in connection with a specific event conducted by... purposes of this section, a substantial return benefit means any benefit other than a use or acknowledgment..., services or other privileges. (D) Exclusive or nonexclusive rights to use an intangible asset (e.g...

  4. 26 CFR 1.513-4 - Certain sponsorship not unrelated trade or business.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... organization that is not related to and primarily distributed in connection with a specific event conducted by... purposes of this section, a substantial return benefit means any benefit other than a use or acknowledgment..., services or other privileges. (D) Exclusive or nonexclusive rights to use an intangible asset (e.g...

  5. 26 CFR 1.513-4 - Certain sponsorship not unrelated trade or business.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... organization that is not related to and primarily distributed in connection with a specific event conducted by... purposes of this section, a substantial return benefit means any benefit other than a use or acknowledgment..., services or other privileges. (D) Exclusive or nonexclusive rights to use an intangible asset (e.g...

  6. The Public and Private Domains: Intellectual Property Rights in Traditional Knowledge.

    ERIC Educational Resources Information Center

    Dutfield, Graham

    2000-01-01

    Defines traditional knowledge and its uses and argues that intellectual property law contains an in-built bias that protects the intangible assets of companies while failing to recognize traditional knowledge as protectable subject matter. Discusses the globalization of intellectual property rights and the unjust situation for indigenous people.…

  7. Intellectual capital in the healthcare sector: a systematic review and critique of the literature.

    PubMed

    Evans, Jenna M; Brown, Adalsteinn; Baker, G Ross

    2015-12-15

    Variations in the performance of healthcare organizations may be partly explained by differing "stocks" of intellectual capital (IC), and differing approaches and capacities for leveraging IC. This study synthesizes what is currently known about the conceptualization, management and measurement of IC in healthcare through a review of the literature. Peer-reviewed papers on IC in healthcare published between 1990 and 2014 were identified through searches of five databases using the following key terms: intellectual capital/assets, knowledge capital/assets/resources, and intangible assets/resources. Articles deemed relevant for inclusion underwent systematic data extraction to identify overarching themes and were assessed for their methodological quality. Thirty-seven papers were included in the review. The primary research method used was cross-sectional questionnaires focused on hospital managers' perceptions of IC, followed by semi-structured interviews and analysis of administrative data. Empirical studies suggest that IC is linked to subjective process and performance indicators in healthcare organizations. Although the literature on IC in healthcare is growing, it is not advanced. In this paper, we identify and examine the conceptual, theoretical and methodological limitations of the literature. The concept and framework of IC offer a means to study the value of intangible resources in healthcare organizations, how to manage systematically these resources together, and their mutually enhancing interactions on performance. We offer several recommendations for future research.

  8. Intellectual Capital: The Intangible Assets of Professional Development Schools

    ERIC Educational Resources Information Center

    Basile, Carole G., Ed.

    2009-01-01

    A Professional Development School (PDS) offers unique university-school relationships that can change the culture of learning and add value to students and the community. Initially created in the 1980s, the PDS movement is growing across the country and is now a respected teacher education model. In this book, Carole G. Basile has collected…

  9. The Resource-Based View and Value: The Customer-Based View of the Firm

    ERIC Educational Resources Information Center

    Clulow, Val; Barry, Carol; Gerstman, Julie

    2007-01-01

    Purpose: The resource-based view (RBV) explores the role of key resources, identified as intangible assets and capabilities, in creating competitive advantage and superior performance. To a great extent the conceptual analysis and empirical research within the RBV has focused on the firm's perspective of key resources and the value to the firm of…

  10. How much cash does your company need?

    PubMed

    Passov, Richard

    2003-11-01

    In late 2001, the directors of Pfizer asked that very question. And with good reason. After its 2000 merger with rival Warner-Lambert, the New York-based pharmaceutical giant found itself sitting on a net cash position of $8 billion, which seemed extraordinarily conservative for a company whose products generated $30 billion in revenues. Most large companies with revenues that healthy would increase leverage, thereby unlocking tremendous value for shareholders. But knowledge-intensive companies like Pfizer, this author argues, are in a class apart. Because their largely intangible assets (like R&D) are highly volatile and cannot easily be valued, they are more vulnerable to financial distress than are firms with a preponderance of tangible assets. To insure against that risk, they need to maintain large positive cash balances. These companies' decisions to run large cash balances is one of the key reasons their shares sustain consistent premiums. Only by investing in their intangible assets can knowledge-based companies hope to preserve the value of those assets. A company that finds itself unable to do so because unfavorable market conditions reduce its operating cash flows will see its share price suffer almost as much as if it were to default on its debts. By the same token, with the right balance sheet, knowledge companies can profitably insure against the risk of failing to sustain value-added investments in difficult times. An optimal capital structure that calls for significant cash balances is certainly at odds with the results of a traditional capital structure analysis, the author demonstrates, but it explains the financial policies of many well-run companies, from Pfizer to Intel to ChevronTexaco.

  11. Measuring the value of healthcare business assets.

    PubMed

    Evans, C J

    2000-04-01

    Healthcare organizations obtain valuations of business assets for many reasons, including to support decisions regarding potential mergers, sale of business components, or financing; for tax assessments; and for defense against law-suits. If compliance with regulations may be an issue, such as when a not-for-profit organization is involved in a transaction, healthcare organizations should seek an independent appraisal to ensure that applicable legal standards are met. Whether or not regulatory issues are involved, however, an accurate and useful valuation of business assets depends on many factors. Financial managers must understand the purpose and function of the valuation, choice of appropriate valuation techniques, proper assessment of intangible value, use of realistic growth rates, appropriate emphasis on key focus areas of the valuation (e.g., risk and future income streams), and an accounting of physician compensation.

  12. 10 CFR Appendix A to Part 30 - Criteria Relating to Use of Financial Tests and Parent Company Guarantees for Providing...

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... Energy NUCLEAR REGULATORY COMMISSION RULES OF GENERAL APPLICABILITY TO DOMESTIC LICENSING OF BYPRODUCT... 10 Energy 1 2013-01-01 2013-01-01 false Criteria Relating to Use of Financial Tests and Parent... calculated to exclude all intangible assets and the net book value of the nuclear facility and site, and...

  13. A Methodology for Improving the Shipyard Planning Process: Using KVA Analysis, Risk Simulation and Strategic Real Options

    DTIC Science & Technology

    2006-09-30

    allocated to intangible assets. With Proctor & Gamble’s $53.5 billion acquisition of Gillette , $31.5 billion or 59% of the total purchase price was... outsourcing , alliances, joint ventures) • Compound Option (platform options) • Sequential Options (stage-gate development, R&D, phased...Comparisons • RO/KVA could enhance outsourcing comparisons between the Government’s Most Efficient Organization (MEO) and private-sector

  14. What's your group worth?

    PubMed

    Greenberg, M R

    1986-01-01

    With the advent of acquisitions and mergers of healthcare organizations, it has become necessary for medical group practices to know what they are worth. The traditional balance sheet valuation ignores what is perhaps the most important consideration of all: a group's earning potential. Discussed in this article are the many facets of the complex valuation process, including both tangible and intangible assets, and the author provides a method for adequately determining a range of values for a medical group.

  15. Know your intellectual property rights.

    PubMed

    Khan, A

    1999-03-01

    Dismissing intellectual property rights as someone else's responsibility may not be prudent. It can jeopardize a company's future business because any new product could be unprotected, or even worse, belong to someone else. This article explains how a little strategic planning and due diligence can help prevent unnecessary legal costs. Much of a company's value can be tied up in intangible assets such as patents, trademarks and copyright, and an intellectual property audit helps assess its true worth.

  16. On Services for Collaborative Project Management

    NASA Astrophysics Data System (ADS)

    Ollus, Martin; Jansson, Kim; Karvonen, Iris; Uoti, Mikko; Riikonen, Heli

    This paper presents an approach for collaborative project management. The focus is on the support of collaboration, communication and trust. Several project management tools exist for monitoring and control the performance of project tasks. However, support of important intangible assets is more difficult to find. In the paper a leadership approach is identified as a management means and the use of new IT technology, especially social media for support of leadership in project management is discussed.

  17. Educational "Goodwill": Measuring the Intangible Assets at Highly Selective Private Colleges and Universities. NBER Working Paper No. 17412

    ERIC Educational Resources Information Center

    Nurnberg, Peter; Schapiro, Morton; Zimmerman, David

    2011-01-01

    In this paper we utilize data on the head-to-head loss rate for students accepted at Williams College, but who opt to enroll elsewhere. For example, we employ data that measure the fraction of students admitted to Williams and to Amherst (or Harvard or Yale, etc.) but who opt to attend Amherst (or Harvard or Yale, etc.) instead of Williams. We…

  18. Factors affecting the valuation of physician practices.

    PubMed

    Cleverley, W O

    1997-12-01

    Valuation of physician practices provides physicians with a benchmark of their business success and helps purchasers negotiate a purchase price. The Center for Healthcare Industry Performance Studies (CHIPS) recently conducted a survey of physician practice acquisitions. The survey collected data on salaries and benefits paid to physicians after practice acquisition, historical profitability of the acquired practice, and specific values assigned to both tangible and intangible assets in the practice. Some of the survey's critical conclusions include: hospitals tend to acquire unprofitable practices, value is based on historical revenues rather than historical profits, the importance of valuation methodology and payer mix is underestimated, tangible assets represent a large part of the purchase price, and hospitals tend to pay higher physician compensation than do other purchasers.

  19. Valuing a long-term care facility.

    PubMed

    Mellen, C M

    1992-10-01

    The business valuation industry generally uses at least one of three basic approaches to value a long-term care facility: the cost approach, sales comparison approach, or income approach. The approach that is chosen and the resulting weight that is applied to it depend largely on the circumstances involved. Because a long-term care facility is a business enterprise, more weight usually is given to the income approach which factors into the estimate of value both the tangible and intangible assets of the facility.

  20. E-learning for textile enterprises innovation improvement

    NASA Astrophysics Data System (ADS)

    Blaga, M.; Harpa, R.; Radulescu, I. R.; Stepjanovic, Z.

    2017-10-01

    The Erasmus Plus project- TEXMatrix: “Matrix of knowledge for innovation and competitiveness in textile enterprises”, financed through the Erasmus+ Programme, Strategic partnerships- KA2 for Vocational Education and Training, aims at spreading the creative and innovative organizational culture inside textile enterprises by transferring and implementing methodologies, tools and concepts for improved training. Five European partners form the project consortium: INCDTP - Bucharest, Romania (coordinator), TecMinho - Portugal, Centrocot - Italy, University Maribor, Slovenia, and “Gheorghe Asachi” Technical University of Iasi, Romania. These will help the textile enterprises involved in the project, to learn how to apply creative thinking in their organizations and how to develop the capacity for innovation and change. The project aims to bridge the gap between textile enterprises need for qualified personnel and the young workforce. It develops an innovative knowledge matrix for the tangible and intangible assets of an enterprise and a benchmarking study, based on which a dedicated software tool will be created. This software tool will aid the decision-making enterprise staff (managers, HR specialists, professionals) as well as the trainees (young employees, students, and scholars) to cope with the new challenges of innovation and competitiveness for the textile field. The purpose of this paper is to present the main objectives and achievements of the project, according to its declared goals, with the focus on the presentation of the knowledge matrix of innovation, which is a powerful instrument for the quantification of the intangible assets of textile enterprises.

  1. Approach for Assessing Direct Flood Damages

    NASA Astrophysics Data System (ADS)

    Gaňová, Lenka; Zeleňáková, Martina; Słyś, Daniel; Purcz, Pavol

    2014-11-01

    This article presents a methodological approach to flood direct tangible damage - damage to assets and direct intangible damage - environmental damage and loss of life assessment. The assessment of flood risk is an essential part of the risk management approach, which is the conceptual basis for the EU directive 2007/60/ES on the assessment and management of flood risk. The purpose of this directive is to establish a framework for the assessment and management of flood risk, aiming at the reduction of the adverse consequences for human health, the environment, cultural heritage and economic activity associated with flood in the community. Overall, an accurate estimation of negative effects on assets, environment and people is important in order to be able to determine the economy, environmental and social flood risk level in a system and the effects of risk mitigation measures.

  2. A concept analysis of social capital within a health context.

    PubMed

    Hsieh, Ching-Hsing

    2008-01-01

    This paper aims to clarify the concept of social capital within a health context using Rodgers's (2000) Evolutionary Method. Published literature. The analysis demonstrates that social capital is the intangible assets, including trust, networks, and social norms of reciprocity, possessed by a society within a specific culture. When a unit (individual or a family) increases its sense of community or quality of community participation, this could increase its social capital. The result of this analysis provides a guide for further conceptual and empirical research and clinical practice.

  3. Cultural Mapping of the Heritage Districts in Medan, North Sumatra

    NASA Astrophysics Data System (ADS)

    Fitri, I.; Ratna; Sitorus, R.; Affan, M.

    2017-03-01

    Medan as one of the historical towns in Indonesia is rich with architectural and urban heritages; however, there still has no integrated plan to safeguard them. This paper discusses the cultural mapping of the seven heritage conservation districts in the city of Medan. It focuses on exploring the process and challenges of the study from the initial step of data collections to the building of the cultural maps with web based GIS. Multi-method of data collection tactics or triangulation such as field survey, interviews was done to cover the cultural data resources including both tangible (or quantitative) and intangible (or qualitative). Participation of the local community is essential to identify mainly the intangibles one. Based on the preliminary analysis of the seven heritage districts in Medan city, Merdeka-Kesawan area had whole categories of the cultural assets and resources compared to other six heritage areas. Consequently, it influences the enhancement its cultural heritage significance. By using our methods, we emphasized the importance of the cultural mapping in preparing the conservation policies and strategies of the seven heritage districts in Medan.

  4. Top 10 Steps to Business Success

    NASA Astrophysics Data System (ADS)

    Arnold, Gianna

    2013-03-01

    What does it really take to build a successful technology based company? This fast paced and interactive discussion will highlite potential missteps as well as actions that increase the likelihood of success. Topics under consideration will include: how to begin, creating an organizational structure, creating a plan, selecting a name, financing, allocating resources as efficiently as possible, building a team, protecting intangible assets, strategic alliances, obtaining revenue and transitioning from startup to growth. The primary goal of this presentation is to help you identify value-creating practices as well as wasteful practices, while providing the general nuts and bolts required to move forward.

  5. Technology and the ambulatory equine practitioner: implementing and affording the 21st century.

    PubMed

    Baus, Mark R; Magnus, Robert P

    2012-04-01

    Purchasing new or used capital assets involves both emotional and financial components in the decision making process. In addition, there are intangible factors such as client perceptions and expectations that fit into the equation. Identify the facts from a business perspective and then define whether this investment (expense) is good for the practice and fits with the short- and long-term growth strategies. Ask the tough questions, analyze the numbers, understand the clients’ needs, and tie this together with the practice brand and strategic objectives. The informed and prepared buyer is usually successful in making the right decision.

  6. REUSABLE PROPULSION ARCHITECTURE FOR SUSTAINABLE LOW-COST ACCESS TO SPACE

    NASA Technical Reports Server (NTRS)

    Bonometti, Joseph; Frame, Kyle L.; Dankanich, John W.

    2005-01-01

    Two transportation architecture changes are presented at either end of a conventional two-stage rocket flight: 1) Air launch using a large, conventional, pod hauler design (i.e., Crossbow)ans 2) Momentum exchange tether (i.e., an in-space asset like MXER). Air launch has ana analytically justified cost reduction of approx. 10%, but its intangible benefits suggest real-world operations cost reductions much higher: 1) Inherent launch safety; 2) Mission Risk Reduction; 3) Favorable payload/rocket limitations; and 4) Leveraging the aircraft for other uses (military transport, commercial cargo, public outreach activities, etc.)

  7. 'Ethos' Enabling Organisational Knowledge Creation

    NASA Astrophysics Data System (ADS)

    Matsudaira, Yoshito

    This paper examines knowledge creation in relation to improvements on the production line in the manufacturing department of Nissan Motor Company and aims to clarify embodied knowledge observed in the actions of organisational members who enable knowledge creation will be clarified. For that purpose, this study adopts an approach that adds a first, second, and third-person's viewpoint to the theory of knowledge creation. Embodied knowledge, observed in the actions of organisational members who enable knowledge creation, is the continued practice of 'ethos' (in Greek) founded in Nissan Production Way as an ethical basis. Ethos is knowledge (intangible) assets for knowledge creating companies. Substantiated analysis classifies ethos into three categories: the individual, team and organisation. This indicates the precise actions of the organisational members in each category during the knowledge creation process. This research will be successful in its role of showing the indispensability of ethos - the new concept of knowledge assets, which enables knowledge creation -for future knowledge-based management in the knowledge society.

  8. Rethinking traditional methods for measuring intellectual capital.

    PubMed

    Corso, John A

    2007-01-01

    Historically, approaches to measuring intellectual capital have included both conventional accounting-based measures, such as variants of the market-to-book ratio, and more progressive measures, such as the measurement of intangible assets found in approaches such as the Balanced Scorecard and Human Resource Accounting. As greater emphasis is placed on intellectual capital and its various aspects in the continually growing service and knowledge economy, the use of assessment instruments to inventory the alignment, balance, and variety of intellectual capacities and metrics that assess the effectiveness of succession planning may represent new directions in which organizations can head in the measurement of this important construct.

  9. Methodical approaches to value assessment and determination of the capitalization level of high-rise construction

    NASA Astrophysics Data System (ADS)

    Smirnov, Vitaly; Dashkov, Leonid; Gorshkov, Roman; Burova, Olga; Romanova, Alina

    2018-03-01

    The article presents the analysis of the methodological approaches to cost estimation and determination of the capitalization level of high-rise construction objects. Factors determining the value of real estate were considered, three main approaches for estimating the value of real estate objects are given. The main methods of capitalization estimation were analyzed, the most reasonable method for determining the level of capitalization of high-rise buildings was proposed. In order to increase the value of real estate objects, the author proposes measures that enable to increase significantly the capitalization of the enterprise through more efficient use of intangible assets and goodwill.

  10. Considering the health care entity C corporation conversion to tax pass-through entity status.

    PubMed

    Reilly, Robert F

    2012-01-01

    The double taxation of C corporation income from operations and from the ultimate sale of its assets makes the C corporation an inefficient tax status for many health care entities. At the time of this writing, the changes in the federal tax law that are scheduled to take effect in 2013 will increase this level of double-taxation inefficiency. The owners of a C corporation practice can avoid the C corporation status tax inefficiency by converting the practice to either (1) S corporation status or (2) LLC status. The conversion of the health care C corporation to an S corporation may be accomplished without a current tax cost. However, the conversion of a health care C corporation to an LLC status can result in a current tax at both the corporation level and the shareholder level. Nonetheless, the current conversion tax cost may be less than the future tax cost (1) of operating the practice as a C corporation and incurring double taxation at what may be higher tax rates or (2) of incurring the higher tax cost (or reduced price) on the ultimate disposition of the practice assets and the attendant double taxation of the appreciation in the value of the practice assets. Since individual income tax rates on qualifying dividends from C corporations and on capital gains are currently at very low rates, this may be a good time for C corporation practice owners to consider the costs and benefits of a conversion to either S corporation status or LLC status. The practice owners should consult with their accounting, legal, and valuation advisors in order to consider all of the costs and benefits of a possible corporate tax status conversion. An estimation of both the costs and benefits of the corporate tax status conversion depends on the concluded fair market values of the medical practice, dental practice, or other health care entity assets. And, that practice asset appraisal should encompass all of the practice assets, both tangible assets and intangible assets.

  11. Integrating Markets to Bridge Supply and Demand for Knowledge Intensive Tasks

    NASA Astrophysics Data System (ADS)

    Overbeek, Sietse; Janssen, Marijn; van Bommel, Patrick

    The advent of the knowledge-based economy has underlined the importance of intellectual capital that is possessed by knowledge intensive organizations. Three general observations of knowledge intensive work produced by actors working in such organizations served as the basis for the initiation of this research. First, knowledge intensive tasks become increasingly complex. Second, actors that perform such tasks experience an increase in cognitive load. Third, the desired quality of task performance and the produced task results are at stake due to the aforementioned two developments. In this research we investigate how supply and demand of intangible assets such as knowledge, cognitive characteristics, and quality factors can be matched based on market mechanisms.

  12. Strategic action grids: a study in Indian hospitals.

    PubMed

    Padma, Panchapakesan; Lokachari, Prakash Sai; Chandrasekharan, Rajendran

    2014-01-01

    The purpose of this paper is to provide strategic recommendations to Indian hospital administrators for improving service quality by analysing performance dimensions and the importance attached to them by patients and attendants. Patient and attendant perceptions were collected using a questionnaire. Patients and attendants have different perceptions. Different customers have different needs of which providers need to be aware to better serve their consumers. The study captured only 408 patient and attendants' perceptions--a 32 per cent response rate. Results enable hospital administrators to develop appropriate strategies to improve their structure and function by analysing their strengths and weaknesses regarding their tangible and intangible assets. The study included attendants, specifically in an Indian healthcare context.

  13. Risk assessment and risk transfer from an insurerś point of view

    NASA Astrophysics Data System (ADS)

    Ebner, G.

    2009-04-01

    Risk, a word that causes a lot of associations in human brains. Many of us don't like risks. Since hundreds of years insurance is the most common way to get rid of the financial consequences when risks convert to damages. This article deals with commercial risks and the possibilities of risk transfer, an important task within the field of risk management. For commercial entities it is very important to transfer risks, threatening the competitiveness or even worse the existence of a company. At the beginning of insurance it was more the less a bet between merchants and rich people. Later on mutual societies were taking place. Today we see a complex insurance industry with insurers, reinsurers, self insuring possibilities via captives and much more. This complex system, with all the different ways to deal with risk transfer requires a professional risk assessment! Risk assessment is based on knowledge about the threatened assets, the likelihood that they will be damaged, the threats and the possibilities to protect these assets. Assets may be tangible or intangible. Assessing risks is not a precise calculation that delivers a result without any doubt. But insurers and insured need a basis to fix a premium, both of them can agree. This contribution will present a system to assess risks and to find the right risk-transfer-premiums.

  14. Safeguarding Intangible Cultural Heritage through the Strengthening of National Capacities in Asia and the Pacific. 2011-2014 Project Completion Report

    ERIC Educational Resources Information Center

    Favis, Ricardo; Suvanatap, Montakarn

    2015-01-01

    The "Convention for the Safeguarding of the Intangible Cultural Heritage" was adopted by the General Conference in October 2003 and entered into force in 2006 after ratification by 30 Member States. To date there are 161 Member States, yet the States Parties to the Convention still need to appreciate better the concepts and mechanisms…

  15. 3D Geo: An Alternative Approach

    NASA Astrophysics Data System (ADS)

    Georgopoulos, A.

    2016-10-01

    The expression GEO is mostly used to denote relation to the earth. However it should not be confined to what is related to the earth's surface, as other objects also need three dimensional representation and documentation, like cultural heritage objects. They include both tangible and intangible ones. In this paper the 3D data acquisition and 3D modelling of cultural heritage assets are briefly described and their significance is also highlighted. Moreover the organization of such information, related to monuments and artefacts, into relational data bases and its use for various purposes, other than just geometric documentation is also described and presented. In order to help the reader understand the above, several characteristic examples are presented and their methodology explained and their results evaluated.

  16. Direct, indirect and intangible costs of acute hand and wrist injuries: A systematic review.

    PubMed

    Robinson, Luke Steven; Sarkies, Mitchell; Brown, Ted; O'Brien, Lisa

    2016-12-01

    Injuries sustained to the hand and wrist are common, accounting for 20% of all emergency presentations. The economic burden of these injuries, comprised of direct (medical expenses incurred), indirect (value of lost productivity) and intangible costs, can be extensive and rise sharply with the increase of severity. This paper systematically reviews cost-of-illness studies and health economic evaluations of acute hand and wrist injuries with a particular focus on direct, indirect and intangible costs. It aims to provide economic cost estimates of burden and discuss the cost components used in international literature. A search of cost-of-illness studies and health economic evaluations of acute hand and wrist injuries in various databases was conducted. Data extracted for each included study were: design, population, intervention, and estimates and measurement methodologies of direct, indirect and intangible costs. Reported costs were converted into US-dollars using historical exchange rates and then adjusted into 2015 US-dollars using an inflation calculator RESULTS: The search yielded 764 studies, of which 21 met the inclusion criteria. Twelve studies were cost-of-illness studies, and seven were health economic evaluations. The methodology used to derive direct, indirect and intangible costs differed markedly across all studies. Indirect costs represented a large portion of total cost in both cost-of-illness studies [64.5% (IQR 50.75-88.25)] and health economic evaluations [68% (IQR 49.25-73.5)]. The median total cost per case of all injury types was US$6951 (IQR $3357-$22,274) for cost-of-illness studies and US$8297 (IQR $3858-$33,939) for health economic evaluations. Few studies reported intangible cost data associated with acute hand and wrist injuries. Several studies have attempted to estimate the direct, indirect and intangible costs associated with acute hand and wrist injuries in various countries using heterogeneous methodologies. Estimates of the economic costs of different acute hand and wrist injuries varied greatly depending on the study methodology, however, by any standards, these injuries should be considered a substantial burden on the individual and society. Further research using standardised methodologies could provide guidance to relevant policy makers on how to best distribute limited resources by identifying the major disorders and exposures resulting in the largest burden. Copyright © 2016 Elsevier Ltd. All rights reserved.

  17. The balanced scorecard: an integrative approach to performance evaluation.

    PubMed

    Oliveira, J

    2001-05-01

    In addition to strict financial outcomes, healthcare financial managers should assess intangible assets that affect the organization's bottom line, such as clinical processes, staff skills, and patient satisfaction and loyalty. The balanced scorecard, coupled with data-warehousing capabilities, offers a way to measure an organization's performance against its strategic objectives while focusing on building capabilities to achieve these objectives. The balanced scorecard examines performance related to finance, human resources, internal processes, and customers. Because the balanced scorecard requires substantial amounts of data, it is a necessity to establish an organizational data warehouse of clinical, operational, and financial data that can be used in decision support. Because it presents indicators that managers and staff can influence directly by their actions, the balanced-scorecard approach to performance measurement encourages behavioral changes aimed at achieving corporate strategies.

  18. 76 FR 78594 - Reporting of Specified Foreign Financial Assets

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-19

    ... Reporting of Specified Foreign Financial Assets AGENCY: Internal Revenue Service (IRS), Treasury. ACTION... foreign financial assets and the value of those assets is more than the applicable reporting threshold... hold specified foreign financial assets generally will be excepted from reporting such assets under...

  19. An Empirical Research on the Correlation between Human Capital and Career Success of Knowledge Workers in Enterprise

    NASA Astrophysics Data System (ADS)

    Guo, Wenchen; Xiao, Hongjun; Yang, Xi

    Human capital plays an important part in employability of knowledge workers, also it is the important intangible assets of company. This paper explores the correlation between human capital and career success of knowledge workers. Based on literature retrieval, we identified measuring tool of career success and modified further; measuring human capital with self-developed scale of high reliability and validity. After exploratory factor analysis, we suggest that human capital contents four dimensions, including education, work experience, learning ability and training; career success contents three dimensions, including perceived internal competitiveness of organization, perceived external competitiveness of organization and career satisfaction. The result of empirical analysis indicates that there is a positive correlation between human capital and career success, and human capital is an excellent predictor of career success beyond demographics variables.

  20. 26 CFR 1.263(c)-1 - Intangible drilling and development costs in the case of oil and gas wells.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... § 1.263(c)-1 Intangible drilling and development costs in the case of oil and gas wells. For rules relating to the option to deduct as expenses intangible drilling and development costs in the case of oil... 26 Internal Revenue 3 2014-04-01 2014-04-01 false Intangible drilling and development costs in the...

  1. 26 CFR 1.263(c)-1 - Intangible drilling and development costs in the case of oil and gas wells.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... § 1.263(c)-1 Intangible drilling and development costs in the case of oil and gas wells. For rules relating to the option to deduct as expenses intangible drilling and development costs in the case of oil... 26 Internal Revenue 3 2013-04-01 2013-04-01 false Intangible drilling and development costs in the...

  2. 26 CFR 1.263(c)-1 - Intangible drilling and development costs in the case of oil and gas wells.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... § 1.263(c)-1 Intangible drilling and development costs in the case of oil and gas wells. For rules relating to the option to deduct as expenses intangible drilling and development costs in the case of oil... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Intangible drilling and development costs in the...

  3. 26 CFR 1.263(c)-1 - Intangible drilling and development costs in the case of oil and gas wells.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Intangible drilling and development costs in the case of oil and gas wells. For rules relating to the option to deduct as expenses intangible drilling and development costs in the case of oil and gas wells, see... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Intangible drilling and development costs in the...

  4. 26 CFR 1.263(c)-1 - Intangible drilling and development costs in the case of oil and gas wells.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... § 1.263(c)-1 Intangible drilling and development costs in the case of oil and gas wells. For rules relating to the option to deduct as expenses intangible drilling and development costs in the case of oil... 26 Internal Revenue 3 2012-04-01 2012-04-01 false Intangible drilling and development costs in the...

  5. A Short Introduction to Intellectual Property Rights.

    PubMed

    Voss, Trina; Paranjpe, Arvin S; Cook, Travis G; Garrison, Nicole D W

    2017-06-01

    Intellectual property (IP) is a term that describes a number of distinct types of intangible assets. IP protection allows a rightsholder to exclude others from interfering with or using the property right in specified ways. The main forms of IP are patents, copyrights, trademarks, and trade secrets. Each type of IP protection is different, varying in the subject matter that can be covered, timeframe of protection, and total expense. Although some inventions may be covered by multiple types of IP protection, it is important to consider a number of business and legal factors before selecting the best protection strategy. Some technologies require strong IP protection to commercialize, but unnecessary costs can derail bringing a product to market. IP departments of organizations weigh these various considerations and perform essential IP protection functions. This primer introduces researchers to the main forms of IP and its legal aspects. Copyright © 2017 Elsevier Inc. All rights reserved.

  6. [Preliminary study on main impacting factors on brand equity of listed traditional Chinese medicine companies].

    PubMed

    Tan, Wei; Geng, Dong-Mei; Rong, Xue; Li, Zi; Liu, Wei; Yang, Li; Xu, Si-Qun; Jie, Xiao-Qian

    2013-05-01

    The brand equity is valuable intangible assets of traditional Chinese medicine companies, who are excellent representatives of traditional Chinese medicine enterprises and the most promising ones to good international medicine brands. However, there is still no systematic study on how to correctly evaluate the brand equity of listed traditional Chinese medicine companies at present. To make it clear, the main impacting factors on brand equity of listed traditional Chinese medicine companies, both structured open outline pre-research and closed questionnaire research were adopted for the field survey, and some suggestions for how to protect and enhance the brand equity were also presented on the basis of survey and analysis, in the hope of improving the brand management level of listed traditional Chinese medicine companies, and making a beneficial exploration for the development of brand theory of the traditional Chinese medicine industry.

  7. [Creation and management of organizational knowledge].

    PubMed

    Shinyashiki, Gilberto Tadeu; Trevizan, Maria Auxiliadora; Mendes, Isabel Amélia

    2003-01-01

    With a view to creating and establishing a sustainable position of competitive advantage, the best organizations are increasingly investing in the application of concepts such as learning, knowledge and competency. The organization's creation or acquisition of knowledge about its actions represents an intangible resource that is capable of conferring a competitive advantage upon them. This knowledge derives from interactions developed in learning processes that occur in the organizational environment. The more specific characteristics this knowledge demonstrates in relation to the organization, the more it will become the foundation of its core competencies and, consequently, an important strategic asset. This article emphasizes nurses' role in the process of knowledge management, placing them in the intersection between horizontal and vertical information levels as well as in the creation of a sustainable competitive advantage. Authors believe that this contribution may represent an opportunity for a reflection about its implications for the scenarious of health and nursing practices.

  8. Economic analysis of the intangible impacts of informal care for people with Alzheimer's disease and other mental disorders.

    PubMed

    Gervès, Chloé; Bellanger, Martine Marie; Ankri, Joël

    2013-01-01

    Valuation of the intangible impacts of informal care remains a great challenge for economic evaluation, especially in the framework of care recipients with cognitive impairment. Our main objective was to explore the influence of intangible impacts of caring on both informal caregivers' ability to estimate their willingness to pay (WTP) to be replaced and their WTP value. We mapped characteristics that influence ability or inability to estimate WTP by using a multiple correspondence analysis. We ran a bivariate probit model with sample selection to further analyze the caregivers' WTP value conditional on their ability to estimate their WTP. A distinction exists between the opportunity costs of the caring dimension and those of the intangible costs and benefits of caring. Informal caregivers' ability to estimate WTP is negatively influenced by both intangible benefits from caring (P < 0.001) and negative intangible impacts of caring (P < 0.05). Caregivers' WTP value is negatively associated with positive intangible impacts of informal care (P < 0.01). Informal caregivers' WTP and their ability to estimate WTP are both influenced by intangible burden and benefit of caring. These results call into question the relevance of a hypothetical generalized financial compensation system as the optimal way to motivate caregivers to continue providing care. Copyright © 2013 International Society for Pharmacoeconomics and Outcomes Research (ISPOR). Published by Elsevier Inc. All rights reserved.

  9. [General survey and protection of intangible cultural heritage in traditional medicine in Zhejiang Province].

    PubMed

    Zhu, D M

    2017-07-28

    From January 2003 to October 2008, the Zhejiang Provincial Department of Culture, together with the Intangible Cultural Heritage Management Department of 11 cities and counties, including Hangzhou, Ningbo, Wenzhou, Huzhou, Jiaxing, Shaoxing, Jinhua, Quzhou, Zhoushan, Taizhou, Lishui, surveyed the Province's intangible cultural heritage in traditional medicine, with a total of 7849 items, including 7 kinds of traditional medicine in 8 major categories: living Chinese medicine culture, ethnic medicine, acu-moxibustion, osteopathic therapy, unique therapies, and Chinese crude drugs, herbal medicine and traditional Chinese medicine preparation, TCM processing.Among them, 9 items have been included in the Representative Project List of National Traditional Medicine Intangible Cultural Heritage, 18 items were listed in Representative Project Directory of Zhejiang Traditional Medicine Intangible Cultural Heritage.Theprotection and inheritance of traditional of the intangible heritage of traditional medicine in Zhejiang province are mainly through the 4 batches of master guidance apprentices.In addition, protection is carried out through organizational support, literature systematization and other measures.

  10. 45 CFR 74.83 - Effect on intangible property.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 45 Public Welfare 1 2010-10-01 2010-10-01 false Effect on intangible property. 74.83 Section 74.83 Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION UNIFORM ADMINISTRATIVE... Effect on intangible property. Data sharing (FOIA) requirements as set forth in § 74.36(d)(1) do not...

  11. Four rules for taking your message to Wall Street.

    PubMed

    Hutton, A

    2001-05-01

    Managers fail to communicate effectively with Wall Street for all sorts of reasons. But neglecting the investment community--particularly the analysts whose opinions shape the market and whose recommendations often make or break a company's share price--can knock the most carefully conceived and brilliantly executed strategy off course. The companies that struggle the most with providing good information to analysts are those in rapidly evolving industries, where the gap between traditional performance metrics and economic realities is at its widest. In these industries, a company's strategy and the variables that govern its performance can change radically in a short time. What's more, the metrics used to report performance often fail to capture the drivers of value in today's information economy. Few accounting measures are helpful when it comes to assessing the intangible assets--knowledge, skilled employees, and so forth--on which many of today's fastest-growing companies build their strategies. According to Amy Hutton, an associate professor at Harvard Business School, there are four basic rules for clear communications with Wall Street. First, make sure that your company's financial reporting reflects your strategy as closely as possible. Second, popularize the nonfinancial metrics that best predict--and flatter--the performance of your businesses. Third, appoint managers with recognized credibility to your strategic operations. Finally, cultivate the market experts who cover the industries in which you seek to compete. Hutton shows how AOL successfully followed these rules as it significantly changed its strategic direction and competitive arena.

  12. The pros and cons about the digital recording of Intangible Cultural Heritage and some strategies

    NASA Astrophysics Data System (ADS)

    Yang, H.

    2015-08-01

    Intangible Cultural Heritage (referred to as ICH), whose fundamental nature different from the tangible cultural heritage is "Intangible", and the related physical presence of the heritage is not the core content. Digital means have irreplaceable advantages in recording intangible and dynamic ICH resources, while it also needs flexible and rigorous recording means as a support, thus striving to maximize resources recording and protection. This article will focus on the pros and cons about the digital recording of ICH, and preliminarily discuss some strategies used in the process of recording.

  13. 75 FR 54541 - Treatment of Services Under Section 482; Allocation of Income and Deductions From Intangibles

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-08

    ... Register on September 10, 2003 (68 FR 53448), related to the treatment of controlled services transactions under section 482 and the allocation of income from intangibles, in particular with respect to contributions by a controlled party to the value of an intangible that is owned by another controlled party. The...

  14. 12 CFR 614.4250 - Collateral evaluation standards.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... complexity of the subject property; (6) Analyze and report, as appropriate, for real, intangible, and/or... marketing period for the property; (iii) The current market conditions and trends that will affect projected...; and (7) Include in the evaluation report a certification that the evaluation was not based on a...

  15. 12 CFR 614.4250 - Collateral evaluation standards.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... complexity of the subject property; (6) Analyze and report, as appropriate, for real, intangible, and/or... marketing period for the property; (iii) The current market conditions and trends that will affect projected...; and (7) Include in the evaluation report a certification that the evaluation was not based on a...

  16. 12 CFR 614.4250 - Collateral evaluation standards.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... complexity of the subject property; (6) Analyze and report, as appropriate, for real, intangible, and/or... marketing period for the property; (iii) The current market conditions and trends that will affect projected...; and (7) Include in the evaluation report a certification that the evaluation was not based on a...

  17. 12 CFR 614.4250 - Collateral evaluation standards.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... complexity of the subject property; (6) Analyze and report, as appropriate, for real, intangible, and/or... marketing period for the property; (iii) The current market conditions and trends that will affect projected...; and (7) Include in the evaluation report a certification that the evaluation was not based on a...

  18. 12 CFR 614.4250 - Collateral evaluation standards.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... complexity of the subject property; (6) Analyze and report, as appropriate, for real, intangible, and/or... marketing period for the property; (iii) The current market conditions and trends that will affect projected...; and (7) Include in the evaluation report a certification that the evaluation was not based on a...

  19. 26 CFR 1.936-6 - Intangible property income when an election out is made: Cost sharing and profit split options...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... answer 12. (iii) The principles contained in questions and answers 11, 12, 13, and 14 are illustrated by... treated as the owner, for purposes of obtaining a return thereon, of any marketing intangibles except... corporation. Q. 6: How is income attributable to marketing intangibles treated under the cost sharing method...

  20. Expert Meeting on Community Involvement in Safeguarding Intangible Cultural Heritage: Towards the Implementation of the 2003 Convention (Tokyo, Japan, March 13-15, 2006)

    ERIC Educational Resources Information Center

    United Nations Educational, Scientific and Cultural Organization (UNESCO), 2006

    2006-01-01

    Twenty experts from eighteen countries attended the meeting, which was co-organized by the Intangible Heritage Section of UNESCO and the Asia/Pacific Cultural Centre for UNESCO (ACCU). They discussed in three successive sessions three subjects concerning community involvement in safeguarding intangible cultural heritage (ICH): (1) the definition…

  1. 77 FR 9877 - Reporting of Specified Foreign Financial Assets; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-02-21

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

  2. Exploring the role of social capital in urban citizens' initiatives in the Netherlands.

    PubMed

    Wentink, Carlijn; Vaandrager, Lenneke; van Dam, Rosalie; Hassink, Jan; Salverda, Irini

    2017-07-24

    This research explores the role of social capital in urban citizens' initiatives in the Netherlands, by using in-depth interviews. Social capital was operationalized as shared norms and values, connectedness, trust and reciprocity. The findings show that initiatives form around a shared idea or ambition (shared norms and values). An existing network of relationships (connectedness) is needed for an idea to emerge and take form. Connectedness can also increase as a result of an initiative. Some level of trust between people needs to be present from the start of the initiative. For the initiative to persist, strong in-group connections seem important, as well as a good balance between investments and returns. This reciprocity is mainly about intangible assets, such as energy and friendship. This study concludes that social capital within citizens' initiatives is both a prerequisite for the formation of initiatives and a result of the existence of initiatives. Copyright © 2017 SESPAS. Publicado por Elsevier España, S.L.U. All rights reserved.

  3. Integrated Conservation of the Cantonese Opera Art Museum and Intangible Cultural Heritage

    NASA Astrophysics Data System (ADS)

    Guo, Q.; Li, X.

    2015-08-01

    Cantonese Opera, as the sole cultural heritage of Guangdong Province of China so far, which was included in the World Intangible Cultural Heritage List by the UNESCO, bears the cultural memory of the Lingnan region and as well as the overseas Chinese worldwide. Located in the core historic urban area - Enning Road of Guangzhou, the Cantonese Opera Art Museum is designed in Lingnan traditional garden manner, through going deep into the Cantonese opera culture, Lingnan traditional garden culture and Lingnan cultural spirit. The design highlights the integrated conservation of tangible and intangible cultural heritage, to protect living history and build the historical environment and place spirit for the intangible cultural heritage. The Cantonese Opera Art Museum is not only a tangible space for exhibition, study, education and display of the Cantonese Opera art, but also a cultural space with the Lingnan cultural memory, gathering the Lingnan intangible heritage and closely linked with current life of successors and ordinary people.

  4. An intangible energy in the functioning biosystem. I: A search for its fate and a proposed method of delivery.

    PubMed

    Reid, B L

    1995-06-01

    This paper treats evidence for an increasing recognition of a force with intangible properties in biosystems with special reference to its ability to transport electrons at near 0 degree Kelvin. It is implied that such force, whose demonstration at these temperatures is an experimental contrivance to emphasise its strictly quantal status, can be operative at room temperature. A discussion is entered as to a mode for delivery of intangible energy from demonstrable non-local origins, locally to the cell to provide for structure and function. Extensive use is made of theory of the structure of the photon from de Broglie and others to accommodate a co-existence of real (electromagnetic) and quantal (intangible) fields within the photon and to discuss how such co-existence may have been copied or otherwise made manifest in a macroscopic structure such as the cell. Cell function is then viewed as concurrent real and intangible effects following stimuli derived from perturbation of the real or electromagnetic component.

  5. Applying Statement 34's Capital Asset Requirements.

    ERIC Educational Resources Information Center

    Finden, Randal

    2001-01-01

    Discusses common issues and offers recommendations related to revisions in Governmental Accounting Standards Board Statement 34 wherein the financial reporting of the general fixed-assets account group is eliminated and instead a school district's general capital assets are reported and depreciated on the new statement of net assets and statement…

  6. Perceived benefits of mentoring in pediatric psychology: a qualitative approach.

    PubMed

    Canter, Kimberly S; Kessler, Emily D; Odar, Cathleen; Aylward, Brandon S; Roberts, Michael C

    2012-03-01

    To identify tangible and intangible benefits of mentoring cited by a select group of identified mentors. Twenty frequently named mentors within pediatric psychology provided responses to open-ended questions regarding benefits they have experienced through the mentoring process. Mentors identified many personal and professional benefits of the mentoring relationship, although they did not clearly distinguish between tangible and intangible advantages to the relationship. The most commonly reported benefits included career development of the mentee, mentor's career enhancement, and a sense of giving back to the field of pediatric psychology. A bidirectional definition of mentoring more accurately describes the relationship than a more traditional unidirectional definition. These results suggest that mentors experience a wide variety of benefits that could be examined more closely within the field.

  7. 77 FR 9845 - Reporting of Specified Foreign Financial Assets; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-02-21

    ... Reporting of Specified Foreign Financial Assets; Correction AGENCY: Internal Revenue Service (IRS). ACTION...), which were published in the Federal Register on Monday, December 19, 2011, relating to reporting of specified foreign financial assets. DATES: Effective Date: This correction is effective February 21, 2012...

  8. 77 FR 9845 - Reporting of Specified Foreign Financial Assets; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-02-21

    ... Reporting of Specified Foreign Financial Assets; Correction AGENCY: Internal Revenue Service (IRS), Treasury...), which were published in the Federal Register on Monday, December 19, 2011, relating to the reporting of specified foreign financial assets. DATES: Effective date: This correction is effective February 21, 2012...

  9. 77 FR 10422 - Reporting of Specified Foreign Financial Assets; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-02-22

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

  10. Looking for capacities rather than vulnerabilities: The moderating effect of health assets on the associations between adverse social position and health.

    PubMed

    Roy, Mathieu; Levasseur, Mélanie; Doré, Isabelle; St-Hilaire, France; Michallet, Bernard; Couturier, Yves; Maltais, Danielle; Lindström, Bengt; Généreux, Mélissa

    2018-05-01

    To increase capacities and control over health, it is necessary to foster assets (i.e. factors enhancing abilities of individuals or communities). Acting as a buffer, assets build foundations for overcoming adverse conditions and improving health. However, little is known about the distribution of assets and their associations with social position and health. In this study, we documented the distribution of health assets and examined whether these assets moderate associations between adverse social position and self-reported health. A representative population-based cross-sectional survey of adults in the Eastern Townships, Quebec, Canada (n = 8737) was conducted in 2014. Measures included assets (i.e. resilience, sense of community belonging, positive mental health, social participation), self-reported health (i.e. perceived health, psychological distress), and indicators of social position. Distribution of assets was studied in relation to gender and social position. Logistic regressions examined whether each asset moderated associations between adverse social position and self-reported health. Different distributions of assets were observed with different social positions. Women were more likely to participate in social activities while men were more resilient. Resilience and social participation were moderators of associations between adverse social position (i.e. living alone, lower household income) and self-reported health. Having assets contributes to better health by increasing capacities. Interventions that foster assets and complement current public health services are needed, especially for people in unfavorable situations. Health and social services decision-makers and practitioners could use these findings to increase capacities and resources rather than focusing primarily on preventing diseases and reducing risk factors. Copyright © 2018 Elsevier Inc. All rights reserved.

  11. The Annual Economic Burden of Syphilis: An Estimation of Direct, Productivity, and Intangible Costs for Syphilis in Guangdong Initiative for Comprehensive Control of Syphilis Sites.

    PubMed

    Zou, Yaming; Liao, Yu; Liu, Fengying; Chen, Lei; Shen, Hongcheng; Huang, Shujie; Zheng, Heping; Yang, Bin; Hao, Yuantao

    2017-11-01

    Syphilis has continuously posed a great challenge to China. However, very little data existed regarding the cost of syphilis. Taking Guangdong Initiative for Comprehensive Control of Syphilis area as the research site, we aimed to comprehensively measure the annual economic burden of syphilis from a societal perspective. Newly diagnosed and follow-up outpatient cases were investigated by questionnaire. Reported tertiary syphilis cases and medical institutions cost were both collected. The direct economic burden was measured by the bottom-up approach, the productivity cost by the human capital method, and the intangible burden by the contingency valuation method. Three hundred five valid early syphilis cases and 13 valid tertiary syphilis cases were collected in the investigation to estimate the personal average cost. The total economic burden of syphilis was US $729,096.85 in Guangdong Initiative for Comprehensive Control of Syphilis sites in the year of 2014, with medical institutions cost accounting for 73.23% of the total. Household average direct cost of early syphilis was US $23.74. Average hospitalization cost of tertiary syphilis was US $2,749.93. Of the cost to medical institutions, screening and testing comprised the largest proportion (26%), followed by intervention and case management (22%) and operational cost (21%). Household average productivity cost of early syphilis was US $61.19. Household intangible cost of syphilis was US $15,810.54. Syphilis caused a substantial economic burden on patients, their families, and society in Guangdong. Household productivity and intangible costs both shared positive relationships with local economic levels. Strengthening the prevention and effective treatment of early syphilis could greatly help to lower the economic burden of syphilis.

  12. Gaining Insight into an Organization's Fixed Assets.

    ERIC Educational Resources Information Center

    Hardy, Elisabet

    2003-01-01

    Discusses issues related to school district implementation of June 2001 Government Accounting Standards Board (GASB) Statement 34 designed to change how schools report fixed assets. Includes planning for GASB implementation, conducting fixed-asset inventories, and making time for GASB reporting. (PKP)

  13. East Europe Report

    DTIC Science & Technology

    1986-08-29

    character exported or imported in a direct form, whereby their material shape does not represent the actual utility value. Intangible foreign trade can...3G0172 JPRS-EER-86-132 29 AUGUST 1986 •^SÄTSSist East Europe Report DTIC QHAi^ 19980729 027 FBIS FOREIGN BROADCAST INFORMATION SERVICE...primarily from foreign newspapers, periodicals and books, but also from news agency transmissions and broadcasts. Materials from foreign -language

  14. Review Article "Valuating the intangible effects of natural hazards - review and analysis of the costing methods"

    NASA Astrophysics Data System (ADS)

    Markantonis, V.; Meyer, V.; Schwarze, R.

    2012-05-01

    The "intangible" or "non-market" effects are those costs of natural hazards which are not, or at least not easily measurable in monetary terms, as for example, impacts on health, cultural heritage or the environment. The intangible effects are often not included in costs assessments of natural hazards leading to an incomplete and biased cost assessment. However, several methods exist which try to estimate these effects in a non-monetary or monetary form. The objective of the present paper is to review and evaluate methods for estimating the intangible effects of natural hazards, specifically related to health and environmental effects. Existing methods are analyzed and compared using various criteria, research gaps are identified, application recommendations are provided, and valuation issues that should be addressed by the scientific community are highlighted.

  15. Development of transportation asset management decision support tools : final report.

    DOT National Transportation Integrated Search

    2017-08-09

    This study developed a web-based prototype decision support platform to demonstrate the benefits of transportation asset management in monitoring asset performance, supporting asset funding decisions, planning budget tradeoffs, and optimizing resourc...

  16. 17 CFR 240.13a-18 - Compliance with servicing criteria for asset-backed securities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... include from each party participating in the servicing function a report regarding its assessment of... function and that are backed by the same asset type backing the class of asset-backed securities (including... section, the annual report on Form 10-K must also include a report by a registered public accounting firm...

  17. Developing a geoscience knowledge framework for a national geological survey organisation

    NASA Astrophysics Data System (ADS)

    Howard, Andrew S.; Hatton, Bill; Reitsma, Femke; Lawrie, Ken I. G.

    2009-04-01

    Geological survey organisations (GSOs) are established by most nations to provide a geoscience knowledge base for effective decision-making on mitigating the impacts of natural hazards and global change, and on sustainable management of natural resources. The value of the knowledge base as a national asset is continually enhanced by the exchange of knowledge between GSOs as data and information providers and the stakeholder community as knowledge 'users and exploiters'. Geological maps and associated narrative texts typically form the core of national geoscience knowledge bases, but have some inherent limitations as methods of capturing and articulating knowledge. Much knowledge about the three-dimensional (3D) spatial interpretation and its derivation and uncertainty, and the wider contextual value of the knowledge, remains intangible in the minds of the mapping geologist in implicit and tacit form. To realise the value of these knowledge assets, the British Geological Survey (BGS) has established a workflow-based cyber-infrastructure to enhance its knowledge management and exchange capability. Future geoscience surveys in the BGS will contribute to a national, 3D digital knowledge base on UK geology, with the associated implicit and tacit information captured as metadata, qualitative assessments of uncertainty, and documented workflows and best practice. Knowledge-based decision-making at all levels of society requires both the accessibility and reliability of knowledge to be enhanced in the grid-based world. Establishment of collaborative cyber-infrastructures and ontologies for geoscience knowledge management and exchange will ensure that GSOs, as knowledge-based organisations, can make their contribution to this wider goal.

  18. Financial Management: Naval Ammunition Logistics Center Financial Reporting of Ammunition and Other Ordnance Assets in Operating Materials and Supplies for FY 2002

    DTIC Science & Technology

    2002-10-30

    2002 Report Type N/A Dates Covered (from... to) - Title and Subtitle Financial Management: Naval Ammunition Logistics Center Financial Reporting of...October 30, 2002 Project No. D2001FJ –0179.001 Naval Ammunition Logistics Center Financial Reporting of Ammunition and Other Ordnance Assets in...it provides information concerning the financial reporting of ammunition and ordnance assets. Background. The audit was performed in support of

  19. Intangible factors leading to success in research: strategy, innovation and leadership.

    PubMed

    Hecker, Louise; Birla, Ravi K

    2008-03-01

    At the heart of research is the scientific process, which includes identifying a knowledge gap, execution of experiments, and finally, presentation of scientific data. Identifying a systematic way to undertake research is important; however, equally important are intangible factors, including strategy, innovation and leadership, in determining the outcome of any research project. These intangible factors, although often unspoken, are the essence of success in research. Strategy determines the direction of research and the ability to respond to acute changes in the field to ensure a competitive advantage. Innovation involves generating novel ideas, and at the heart of innovation is the ability to create a positive work environment. Leadership is the ability to exercise influence so as to create change; empowerment and the ability to create leaders at every level are central to effective leadership. Collectively, defining and implementing aspects of these intangible factors will strengthen any research endeavor.

  20. Actuarial Valuation.

    ERIC Educational Resources Information Center

    Teachers Retirement System of Louisiana, Baton Rouge.

    This report presents the results of the actuarial valuation of assets and liabilities as well as funding requirements for the Teachers Retirement System of Louisiana as of June 30, 1996. Data reported include current funding, actuarial assets and valuation assets. These include the Louisiana State University Agriculture and Extension Service Fund,…

  1. Retaining Faculty: A Tale of Two Campuses.

    ERIC Educational Resources Information Center

    Matier, Michael W.

    1990-01-01

    A study examining factors influencing the decisions of faculty with firm offers to leave two universities is reported, focusing on the weight and importance faculty give to tangible, intangible, and work-related benefits of the incumbent and offering institutions. Comparisons among institutions and with other related research are made. (Author/MSE)

  2. 12 CFR Appendix A to Part 570 - Interagency Guidelines Establishing Standards for Safety and Soundness

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... risk assessment; 3. Timely and accurate financial, operational and regulatory reports; 4. Adequate... asset concentrations; and 6. Provide periodic asset reports with adequate information for management and... profile of the institution's assets and operations; 3. Assess the source, volatility, and sustainability...

  3. 12 CFR Appendix A to Part 30 - Interagency Guidelines Establishing Standards for Safety and Soundness

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... risk assessment; 3. Timely and accurate financial, operational and regulatory reports; 4. Adequate... asset concentrations; and 6. Provide periodic asset reports with adequate information for management and... profile of the institution's assets and operations; 3. Assess the source, volatility, and sustainability...

  4. The Potential Protective Effect of Youth Assets on Adolescent Alcohol and Drug Use

    PubMed Central

    Oman, Roy F.; Vesely, Sara; Aspy, Cheryl B.; McLeroy, Kenneth R.; Rodine, Sharon; Marshall, LaDonna

    2004-01-01

    Objectives. We examined the association between adolescent alcohol and drug use and 9 youth assets in a low-income, inner-city population. Methods. An in-person survey of 1350 adolescents and parents assessed youth assets and risk behaviors. We analyzed data with χ2 tests and logistic regression analyses. Results. When we controlled for appropriate variables, there were significant positive relationships between several youth assets and nonuse of alcohol and drugs. Furthermore, youths who possessed all of the statistically significant youth assets were 4.44 times more likely to report nonuse of alcohol and 5.41 times more likely to report nonuse of drugs compared with youths who possessed fewer youth assets. Conclusions. Our study supports the view that specific youth assets may protect youths from alcohol and drug use. PMID:15284054

  5. Impact of Corporate Reputation on Brand Differentiation: An Empirical Study from Iranian Pharmaceutical Companies.

    PubMed

    Vahabzadeh, Afshin; Vatanpour, Hossein; Dinarvand, Rasoul; Rajabzadeh, Ali; Salamzadeh, Jamshid; Mohammadzadeh, Mehdi

    2017-01-01

    The influence of company reputation or what is often referred to as corporate reputation on branding strategy and producing intangible asset for different industries has been researched in western countries, but there is a gap for the generalizability of findings to countries out of the United State and Europe. To establish the western researcher's external validity of theories in other countries and to obtain a better understanding of the influences of branding and company reputation on pharmaceutical business markets, the researchers applied this study for Iran, a country in the Middle East. The obtained results using SEM (by P.L.S. 2.0 software) showed a good relationship between value creation and brand differentiation (β =0.360 and t-value = 3.167), between corporate communication and brand differentiation (β = 0.022 and t-value = 3.668), and between strategic resources and brand differentiation (β = 0.289 and t-value = 2.247). This study is a pioneering attempt in Iran to measure the impact of corporate reputation on brand differentiation strategy.

  6. Impact of Corporate Reputation on Brand Differentiation: An Empirical Study from Iranian Pharmaceutical Companies

    PubMed Central

    vahabzadeh, Afshin; vatanpour, Hossein; dinarvand, Rasoul; rajabzadeh, Ali; salamzadeh, Jamshid; mohammadzadeh, Mehdi

    2017-01-01

    The influence of company reputation or what is often referred to as corporate reputation on branding strategy and producing intangible asset for different industries has been researched in western countries, but there is a gap for the generalizability of findings to countries out of the United State and Europe. To establish the western researcher’s external validity of theories in other countries and to obtain a better understanding of the influences of branding and company reputation on pharmaceutical business markets, the researchers applied this study for Iran, a country in the Middle East. The obtained results using SEM (by P.L.S. 2.0 software) showed a good relationship between value creation and brand differentiation (β =0.360 and t-value = 3.167), between corporate communication and brand differentiation (β = 0.022 and t-value = 3.668), and between strategic resources and brand differentiation (β = 0.289 and t-value = 2.247). This study is a pioneering attempt in Iran to measure the impact of corporate reputation on brand differentiation strategy. PMID:29552075

  7. 22 CFR 226.36 - Intangible property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Foreign Relations AGENCY FOR INTERNATIONAL DEVELOPMENT ADMINISTRATION OF ASSISTANCE AWARDS TO U.S. NON-GOVERNMENTAL ORGANIZATIONS Post-award Requirements Property Standards § 226.36 Intangible property. (a) The... Organizations and Small Business Firms Under Government Grants, Contracts and Cooperative Agreements.” (c) The...

  8. 76 FR 77054 - Proposed Collection; Comment Request for Regulation Project

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-09

    ... information collection requirements related to amortization of intangible property. DATES: Written comments....gov . SUPPLEMENTARY INFORMATION: Title: Amortization of Intangible Property. OMB Number: 1545-1671. Regulation Project Number: (TD 8865). Abstract: These regulations apply to property acquired after January 25...

  9. 12 CFR 614.4266 - Personal and intangible property evaluations.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    .... 614.4266 Section 614.4266 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM LOAN POLICIES AND OPERATIONS Collateral Evaluation Requirements § 614.4266 Personal and intangible property... shall include provisions for periodic collateral inspections and verification by the institution's...

  10. Managing Cultural Assets from a Business Perspective.

    ERIC Educational Resources Information Center

    Price, Laura; Smith, Abby

    Without understanding the value of collections as assets to the home institution, it is difficult for libraries to determine how best to make those assets most productive. This report describes how the Library of Congress developed and implemented a plan for greater accountability over its collections. The report presents a model for the…

  11. 47 CFR 32.2690 - Intangibles.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... government franchises, the original cost of patent rights, and other intangible property having a life of... not be carried over. (g) Franchise taxes payable annually or more frequently shall be charged to... as initial consideration for franchises or similar rights. (Note also Account 6720, General...

  12. 47 CFR 32.2690 - Intangibles.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... government franchises, the original cost of patent rights, and other intangible property having a life of... not be carried over. (g) Franchise taxes payable annually or more frequently shall be charged to... as initial consideration for franchises or similar rights. (Note also Account 6720, General...

  13. 47 CFR 32.2690 - Intangibles.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... government franchises, the original cost of patent rights, and other intangible property having a life of... not be carried over. (g) Franchise taxes payable annually or more frequently shall be charged to... as initial consideration for franchises or similar rights. (Note also Account 6720, General...

  14. 47 CFR 32.2690 - Intangibles.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... government franchises, the original cost of patent rights, and other intangible property having a life of... not be carried over. (g) Franchise taxes payable annually or more frequently shall be charged to... as initial consideration for franchises or similar rights. (Note also Account 6720, General...

  15. 17 CFR 256.303 - Miscellaneous intangible plant.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Miscellaneous intangible plant. 256.303 Section 256.303 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION... plant. (a) This account shall include the cost of patent rights, licenses, privileges, and other...

  16. Galahad Redux: An Assessment of the Disintegration of Merrill’s Marauders

    DTIC Science & Technology

    1975-06-06

    Disintegration of Merrill’s Marauders 00 »m^ John B. Gaither, MAJ, USA » >«^ U.S. Army Command and General Staff College fQ Fort lieavenworth... Disintegration of Merrill’s Marauders 5 TYPE OF REPORT » PERIOD COVERED Final report 6 Jun 75 6 PERFORMING ORG. REPORT NUMBER 7. AUTHORC...analyze the disintegration of Merrill’s Marauders, by emphasizing the intangible, subjective factors present in the leadership environment. The

  17. 41 CFR 102-36.415 - How do we dispose of gifts other than intangible personal property?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false How do we dispose of... Property Management Federal Property Management Regulations System (Continued) FEDERAL MANAGEMENT... to reduce the public debt, report the gift to the regional GSA Personal Property Management office in...

  18. Impact of environmental chemicals, sociodemographic variables, depression, and clinical indicators of health and nutrition on self-reported health status

    EPA Science Inventory

    Public health researchers ideally integrate social, environmental, and clinical measures to identify predictors of poor health. Chemicals measured in human tissues are often evaluated in relation to intangible or rare health outcomes, or are studied one chemical at a time. Using ...

  19. Facility evaluation of resigned hospital physicians:managerial implications for hospital physician manpower.

    PubMed

    Cheng, Kao-Chi; Lee, Tsung-Lin; Lin, Yen-Ju; Liu, Chiu-Shong; Lin, Cheng-Chieh; Lai, Shih-Wei

    2016-12-01

    Turnover of physicians might be responsible for reducing patients' trust and affecting hospital performance. This study aimed to understand physicians' psychological status regarding their hospital work environment and the resources of independent practitioners. This was a cross-sectional study with 774 physicians who had resigned from hospitals and were now practicing privately in clinics in Taichung City as its study population. A mail survey with a multidimensional questionnaire was sent to each subject. This study revealed that older physicians were less satisfied regarding the work environment in their respective former hospitals. Male physicians were found to be more satisfied with the tangible resources of their hospitals. Internal medicine physicians were found to be less satisfied overall with the intangible resources. Gynecologists and pediatricians were found to be more satisfied with their hospital environments. The physicians who worked long hours per week reported that they were less satisfied with their job content. The physicians who had opportunities to learn advanced skills and enhance their knowledge were more satisfied with their hospital environment, tangible resources, and intangible resources. In addition, physicians in private hospitals were found to be more satisfied with their job content, but they were less satisfied with work motivation and retention and intangible resources. In addition, physicians who worked in hospitals located in Taichung city reported that they were less satisfied with their tangible resources than the physicians working in hospitals outside of the city. This study focused on the satisfaction of physicians who had already left their respective hospitals instead of current retained physicians. From this study, it is our recommendation that hospital managers should pay closer attention to the real needs and expectations of the physicians they employ, and managers should consider adjusting their managerial perspectives when establishing new human resources policies or making decisions.

  20. Competitive Advantage in Intercollegiate Athletics: Role of Intangible Resources.

    PubMed

    Won, Doyeon; Chelladurai, Packianathan

    2016-01-01

    The present research explored the dynamics of competitive advantages in intercollegiate athletics by investigating the contribution of intangible resources (i.e., athletic and academic reputations) on the generation of more tangible resources (i.e., human and financial resources), which in turn influence the athletic performance (i.e., winning record) and academic performance (i.e., graduation rates), and gender equity. The research was based entirely on archival data of 324 NCAA Division I member institutions. The results of the SEM supported the study's basic arguments that tangible resources are the sources of competitive advantages in Division I intercollegiate athletics, and that intangible resources contribute to the generation of tangible resources.

  1. 26 CFR 1.197-2 - Amortization of goodwill and certain other intangibles.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., etc. Section 197 intangibles include any patent, copyright, formula, process, design, pattern, know-how, format, package design, computer software (as defined in paragraph (c)(4)(iv) of this section... agreement that provides one of the parties to the agreement with the right to distribute, sell, or provide...

  2. 32 CFR 32.36 - Intangible property.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 32 National Defense 1 2011-07-01 2011-07-01 false Intangible property. 32.36 Section 32.36 National Defense Department of Defense OFFICE OF THE SECRETARY OF DEFENSE DoD GRANT AND AGREEMENT..., including Governmentwide regulations issued by the Department of Commerce at 37 CFR part 401, “Rights to...

  3. 32 CFR 32.36 - Intangible property.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 32 National Defense 1 2014-07-01 2014-07-01 false Intangible property. 32.36 Section 32.36 National Defense Department of Defense OFFICE OF THE SECRETARY OF DEFENSE DoD GRANT AND AGREEMENT..., including Governmentwide regulations issued by the Department of Commerce at 37 CFR part 401, “Rights to...

  4. 32 CFR 32.36 - Intangible property.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 32 National Defense 1 2012-07-01 2012-07-01 false Intangible property. 32.36 Section 32.36 National Defense Department of Defense OFFICE OF THE SECRETARY OF DEFENSE DoD GRANT AND AGREEMENT..., including Governmentwide regulations issued by the Department of Commerce at 37 CFR part 401, “Rights to...

  5. 32 CFR 32.36 - Intangible property.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 32 National Defense 1 2013-07-01 2013-07-01 false Intangible property. 32.36 Section 32.36 National Defense Department of Defense OFFICE OF THE SECRETARY OF DEFENSE DoD GRANT AND AGREEMENT..., including Governmentwide regulations issued by the Department of Commerce at 37 CFR part 401, “Rights to...

  6. 32 CFR 32.36 - Intangible property.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 32 National Defense 1 2010-07-01 2010-07-01 false Intangible property. 32.36 Section 32.36 National Defense Department of Defense OFFICE OF THE SECRETARY OF DEFENSE DoD GRANT AND AGREEMENT..., including Governmentwide regulations issued by the Department of Commerce at 37 CFR part 401, “Rights to...

  7. Advertising's Role in a Service Industry: Health Care.

    ERIC Educational Resources Information Center

    Oliver, Lauren K.

    Although wide variations exist among service professions, several common attributes affect the role of advertising in the service industries. For example, because a service is intangible, it cannot be evaluated before purchased or consumed. Depending on the degree of intangibility, the consumer's assessment becomes that much more difficult, and…

  8. Innovative human resource practices in U.S. hospitals: an empirical study.

    PubMed

    Platonova, Elena A; Hernandez, S Robert

    2013-01-01

    Contemporary organizations increasingly recognize human resource (HR) capabilities as a source of sustained competitive advantage; about 80% of an organization's value is attributable to intangible assets, including human assets and capital. Some scholars consider effective human resource management (HRM) the single most important factor affecting organizational performance. This study examined (1) the extent to which HRM strategies were included in organizational strategic planning and (2) the association between the involvement of senior HR professionals in strategic planning and the use of innovative HR practices in U.S. hospitals employing strategic HRM theory. A survey was administered to 168 chief executive officers and HR executives from 85 hospitals during spring 2005. Binary logistic regression was conducted to determine whether HRM involvement was associated with the use of innovative HRM strategies in the hospitals. We found significant associations between HRM strategy inclusion in the strategic planning process and senior HR professionals' involvement in organizational strategic planning and in three innovative HR activities: finding talent in advance for key job openings (odds ratio [OR] = 4.61, 95% confidence interval [CI]: 1.10-7.38), stressing organizational culture and values in the selection process (OR = 3.97, 95% CI: 1.01-3.97), and basing individual or team compensation on goal-oriented results (OR = 6.17, 95% CI: 1.17-3.37). Our data indicate that innovative HR practices were underused in some U.S. hospitals despite their potential to improve overall hospital performance. Hospitals that emphasized effective HRM were more likely to use some of the innovative HR approaches. In this article, we discuss this research and the practical implications of the findings.

  9. System and Method for Monitoring Distributed Asset Data

    NASA Technical Reports Server (NTRS)

    Gorinevsky, Dimitry (Inventor)

    2015-01-01

    A computer-based monitoring system and monitoring method implemented in computer software for detecting, estimating, and reporting the condition states, their changes, and anomalies for many assets. The assets are of same type, are operated over a period of time, and outfitted with data collection systems. The proposed monitoring method accounts for variability of working conditions for each asset by using regression model that characterizes asset performance. The assets are of the same type but not identical. The proposed monitoring method accounts for asset-to-asset variability; it also accounts for drifts and trends in the asset condition and data. The proposed monitoring system can perform distributed processing of massive amounts of historical data without discarding any useful information where moving all the asset data into one central computing system might be infeasible. The overall processing is includes distributed preprocessing data records from each asset to produce compressed data.

  10. Commercial Building Energy Asset Score System: Program Overview and Technical Protocol (Version 1.0)

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

    Wang, Na; Gorrissen, Willy J.

    2013-01-11

    The U.S. Department of Energy (DOE) is developing a national voluntary energy asset score system that includes an energy asset score tool to help building owners evaluate their buildings with respect to the score system. The goal of the energy asset score system is to facilitate cost-effective investment in energy efficiency improvements of commercial buildings. The system will allow building owners and managers to compare their building infrastructure against peers and track building upgrade progress over time. The system can also help other building stakeholders (e.g., building operators, tenants, financiers, and appraisers) understand the relative efficiency of different buildings inmore » a way that is independent from their operations and occupancy. This report outlines the technical protocol used to generate the energy asset score, explains the scoring methodology, and provides additional details regarding the energy asset score tool. This report also describes alternative methods that were considered prior to developing the current approach. Finally, this report describes a few features of the program where alternative approaches are still under evaluation.« less

  11. Asset retirement obligations: a reporting concern for healthcare facilities.

    PubMed

    Berg, Gary G; Bayes, Paul E; Morgan, Robert G

    2008-11-01

    FASB statements and SEC guidelines give direction as to how healthcare organizations should account for their asset retirement obligations (AROs) where environmental issues are concerned. A key consideration is that current costs associated with environmental problems, such as encapsulating asbestos, are to be accounted for as part of an asset's cost and depreciated over the asset's remaining life.

  12. Geotechnical Asset Management Plan : Technical Report

    DOT National Transportation Integrated Search

    2017-06-30

    Geotechnical assets which include rock and soil slopes, retaining walls, and material sites support and protect the Department's pavements and bridges, and provide the material from which these assets are built. They are the front line of the...

  13. Competitive Advantage in Intercollegiate Athletics: Role of Intangible Resources

    PubMed Central

    Won, Doyeon; Chelladurai, Packianathan

    2016-01-01

    The present research explored the dynamics of competitive advantages in intercollegiate athletics by investigating the contribution of intangible resources (i.e., athletic and academic reputations) on the generation of more tangible resources (i.e., human and financial resources), which in turn influence the athletic performance (i.e., winning record) and academic performance (i.e., graduation rates), and gender equity. The research was based entirely on archival data of 324 NCAA Division I member institutions. The results of the SEM supported the study’s basic arguments that tangible resources are the sources of competitive advantages in Division I intercollegiate athletics, and that intangible resources contribute to the generation of tangible resources. PMID:26731118

  14. 12 CFR 327.11 - Special assessments.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... basis points based on the institution's total assets less Tier 1 capital as reported on the report of... assets less Tier 1 capital as reported on the report of condition for that calendar quarter may be... assessment. (b) Special assessments after June 30, 2009—(1) Authority for additional special assessments...

  15. Tangible and Intangible Rewards and Employee Creativity: The Mediating Role of Situational Extrinsic Motivation

    ERIC Educational Resources Information Center

    Yoon, Hye Jung; Sung, Sun Young; Choi, Jin Nam; Lee, Kyungmook; Kim, Seongsu

    2015-01-01

    This study examined the effects of tangible and intangible forms of creativity-contingent rewards on employee creativity. Situation-specific intrinsic and extrinsic motivations were proposed as mediators of the reward-creativity link. Based on data collected from 271 employees and their supervisors, results revealed the following: (a) intangible…

  16. Construction of the Image of the University: A Major Stakeholder Approach--The Students

    ERIC Educational Resources Information Center

    Traverso, Joaquin; Roman, Marisa; Gonzalez, Rosario

    2012-01-01

    Obtaining competitive advantage has become a recurrent necessity, in successful organisational management. Nowadays, intangibles represent an excellent opportunity to attain these advantages. Given its social impact, the organisational image is one of the most important intangibles to work with. In this research, a model based on the determination…

  17. Integrating the Intangibles into Asynchronous Online Instruction: Strategies for Improving Interaction and Social Presence

    ERIC Educational Resources Information Center

    McGuire, Beverley Foulks

    2016-01-01

    This paper considers how instructors of asynchronous online courses in the Humanities might integrate intangibles associated with face-to-face instruction into their online environments. It presents a case study of asynchronous online instruction in a philosophy and religion department at a midsize public university in the southeastern United…

  18. 29 CFR 2520.103-4 - Exemption from certain annual reporting requirements for assets held in an insurance company...

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... assets held in an insurance company pooled separate account. 2520.103-4 Section 2520.103-4 Labor... requirements for assets held in an insurance company pooled separate account. (a) General. Under the authority... assets are held in whole or in part in a pooled separate account of an insurance carrier which meets the...

  19. 29 CFR 2520.103-4 - Exemption from certain annual reporting requirements for assets held in an insurance company...

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... assets held in an insurance company pooled separate account. 2520.103-4 Section 2520.103-4 Labor... requirements for assets held in an insurance company pooled separate account. (a) General. Under the authority... assets are held in whole or in part in a pooled separate account of an insurance carrier which meets the...

  20. 29 CFR 2520.103-4 - Exemption from certain annual reporting requirements for assets held in an insurance company...

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... assets held in an insurance company pooled separate account. 2520.103-4 Section 2520.103-4 Labor... requirements for assets held in an insurance company pooled separate account. (a) General. Under the authority... assets are held in whole or in part in a pooled separate account of an insurance carrier which meets the...

  1. 29 CFR 2520.103-4 - Exemption from certain annual reporting requirements for assets held in an insurance company...

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... assets held in an insurance company pooled separate account. 2520.103-4 Section 2520.103-4 Labor... requirements for assets held in an insurance company pooled separate account. (a) General. Under the authority... assets are held in whole or in part in a pooled separate account of an insurance carrier which meets the...

  2. 29 CFR 2520.103-4 - Exemption from certain annual reporting requirements for assets held in an insurance company...

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... assets held in an insurance company pooled separate account. 2520.103-4 Section 2520.103-4 Labor... requirements for assets held in an insurance company pooled separate account. (a) General. Under the authority... assets are held in whole or in part in a pooled separate account of an insurance carrier which meets the...

  3. 76 FR 15352 - Self-Regulatory Organizations; Financial Industry Regulatory Authority, Inc.; Notice of Filing of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-21

    ... the defined terms, ``TRACE-Eligible Security,'' ``Reportable TRACE Transaction,'' ``Agency Debt...'') for reporting Asset-Backed Securities transactions; (C) to consolidate reporting requirements for Asset-Backed Securities transactions that are executed other than during TRACE System Hours; (D) to...

  4. 5 CFR 2634.413 - Public access.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... of each asset; (3) The report of the dissolution of the trust and a list of the assets of the trust at the time of the dissolution, categorized as to the value of each asset; (4) In the case of a blind...

  5. 5 CFR 2634.413 - Public access.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... of each asset; (3) The report of the dissolution of the trust and a list of the assets of the trust at the time of the dissolution, categorized as to the value of each asset; (4) In the case of a blind...

  6. 26 CFR 1.367(d)-1T - Transfers of intangible property to foreign corporations (temporary).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... the parties to the transaction shall not necessarily be controlling for this purpose. (6) Anti-abuse rule. If a U.S. person— (i) Transfers intangible property to a domestic corporation with a principal... transfers the stock of that domestic corporation to a related foreign corporation, then solely for purposes...

  7. 26 CFR 7.57(d)-1 - Election with respect to straight line recovery of intangibles.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Tax Reform Act of 1976. Under this election taxpayers may use cost depletion to compute straight line... wells to which the election applies, cost depletion to compute straight line recovery of intangibles for... whether or not the taxpayer uses cost depletion in computing taxable income. (5) The election is made by a...

  8. 26 CFR 1.263(a)-4 - Amounts paid to acquire or create intangibles.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... a given product package, or the design of a container with respect to its shape or function. (4... adjustment fee is a nonperiodic payment on a notional principal contract as defined in § 1.446-3(c), the... in a purchase or similar transaction. Examples of intangibles within the scope of this paragraph (c...

  9. Learning with Intangible Heritage for a Sustainable Future: Guidelines for Educators in the Asia-Pacific Region

    ERIC Educational Resources Information Center

    Pillai, Janet; Achilles, Vanessa

    2015-01-01

    The guide provides teacher educators and teachers with an understanding of the concept of intangible cultural heritage (ICH) and explains why ICH should be integrated into the curriculum in tandem with the principles and perspectives of Education for Sustainable Development (ESD). This guide explains how the strategic incorporation of ICH elements…

  10. 26 CFR 1.197-1T - Certain elections for intangible property (temporary).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) to apply prior law to property acquired pursuant to a written binding contract in effect on August 10... section 13261 of OBRA '93 (e.g., the amendment of section 1253 in the case of a franchise, trademark, or... section 197 intangible with an unadjusted basis of $180. Under prior law, no amortization or depreciation...

  11. Documenting the Intangible and the Use of "collective Memory" as a Tool for Risk Mitigation

    NASA Astrophysics Data System (ADS)

    Ekim, Z.; Güney, E. E.; Vatan, M.

    2017-08-01

    Increasing immigration activities due to globalized economies, political conflicts, wars and disasters of the recent years not only had a serious impact on the tangible heritage fabric, but also on the intangible values of heritage sites. With the challenges of managing drastic changes the field of heritage is faced with in mind, this paper proposes a documentation strategy that utilizes "collective memory" as a tool for risk mitigation of culturally diverse sites. Intangible and tangible values of two cases studies, from Turkey and Canada, are studied in a comparative way to create a methodology for the use of collected data on "collective memory and identity" in risk mitigation and managing change as a living value of the site.

  12. 12 CFR 28.54 - Reporting and disclosure of international assets.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Reporting and disclosure of international... INTERNATIONAL BANKING ACTIVITIES International Lending Supervision § 28.54 Reporting and disclosure of international assets. (a) Requirements. (1) Pursuant to section 907(a) of the International Lending Supervision...

  13. 12 CFR 324.61 - Purpose and scope.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... most recent year-end Call Report that is not an advanced approaches FDIC-supervised institution making...-supervised institution's total consolidated assets in the four most recent quarters as reported on the Call Report; or the average of the FDIC-supervised institution's total consolidated assets in the most recent...

  14. Turning Data into Information: Assessing and Reporting GIS Metadata Integrity Using Integrated Computing Technologies

    ERIC Educational Resources Information Center

    Mulrooney, Timothy J.

    2009-01-01

    A Geographic Information System (GIS) serves as the tangible and intangible means by which spatially related phenomena can be created, analyzed and rendered. GIS metadata serves as the formal framework to catalog information about a GIS data set. Metadata is independent of the encoded spatial and attribute information. GIS metadata is a subset of…

  15. Who Pays for Standardised Testing? A Cost-Benefit Study of Mandated Testing in Three Queensland Secondary Schools

    ERIC Educational Resources Information Center

    Carter, Merilyn Gladys; Klenowski, Valentina; Chalmers, Christina

    2016-01-01

    This paper reports on an Australian study that explored the costs and benefits of the National Assessment Programme, Literacy and Numeracy (NAPLAN) testing, both tangible and intangible, of Year 9 students in three Queensland schools. The study commenced with a review of pertinent studies and other related material about standardised testing in…

  16. An exploration of the relationship between youth assets and engagement in risky sexual behaviors.

    PubMed

    Evans, Alexandra E; Sanderson, Maureen; Griffin, Sarah F; Reininger, Belinda; Vincent, Murray L; Parra-Medina, Debra; Valois, Robert F; Taylor, Doug

    2004-11-01

    To examine the relationship between specific youth assets and adolescents' engagement in risky sexual behaviors, as measured by an Aggregate Sexual Risk score, and to specifically explore which youth assets and demographic variables were predictive of youth engagement in risky sexual intercourse. A total of 2108 sexually active high school students attending public high schools in a southern state completed a self-report questionnaire that measured youth assets. Based upon responses to items measuring risk behaviors, an Aggregate Sexual Risk score was calculated for each student. Unconditional logistic regression and multivariate logistic regression analyses were conducted to examine the relationships between the assets and the Aggregate Risk Score. Four separate analyses (white females, white males, black females, and black males) were conducted. In general, the patterns in all four groups indicated that students who had an Aggregate Risk Score of > or = 3 (high risk) possessed less of the measured youth assets. The assets that were most significantly associated with engagement in risky sexual behaviors included self peer values regarding risky behaviors, quantity of other adult support, and youths' empathetic relationships. Thus, students who reported not having these assets were significantly more likely to engage in the risky sexual behaviors. Results underscore the relationship of specific youth assets to sexual risk behaviors. Health researcher and practitioners who work to prevent teen pregnancy and sexually transmitted infections among teenagers need to understand and acknowledge these factors within this population so that the assets can be built or strengthened.

  17. Transit asset inventory development and integration : asset management methodology/condition assessment methodology research.

    DOT National Transportation Integrated Search

    2012-09-01

    This report summarizes the results of a 13-month effort by CodeRed Business Solutions (CRBS) to consider how urban rail transit agencies can leverage data within their maintenance management systems to build asset inventories for higher-level analysi...

  18. 12 CFR 347.305 - Reporting and disclosure of international assets.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Reporting and disclosure of international... STATEMENTS OF GENERAL POLICY INTERNATIONAL BANKING International Lending § 347.305 Reporting and disclosure of international assets. (a) Requirements. (1) Pursuant to section 907(a) of ILSA, a banking...

  19. 12 CFR 211.44 - Reporting and disclosure of international assets.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 2 2010-01-01 2010-01-01 false Reporting and disclosure of international... RESERVE SYSTEM INTERNATIONAL BANKING OPERATIONS (REGULATION K) International Lending Supervision § 211.44 Reporting and disclosure of international assets. (a) Requirements. (1) Pursuant to section 907(a) of the...

  20. Vulnerable transportation and utility assets near actively migrating streams in Indiana

    USGS Publications Warehouse

    Sperl, Benjamin J.

    2017-11-02

    An investigation was completed by the U.S. Geological Survey in cooperation with the Indiana Office of Community and Rural Affairs that found 1,132 transportation and utility assets in Indiana are vulnerable to fluvial erosion hazards due to close proximity to actively migrating streams. Locations of transportation assets (bridges, roadways, and railroad lines) and selected utility assets (high-capacity overhead power-transmission lines, underground pipelines, water treatment facilities, and in-channel dams) were determined using aerial imagery hosted by the Google Earth platform. Identified assets were aggregated by stream reach, county, and class. Accompanying the report is a polyline shapefile of the stream reaches documented by Robinson. The shapefile, derived from line work in the National Hydrography Dataset and attributed with channel migration rates, is released with complete Federal Geographic Data Committee metadata. The data presented in this report are intended to help stakeholders and others identify high-risk areas where transportation and utility assets may be threatened by fluvial erosion hazards thus warranting consideration for mitigation strategies.

  1. 12 CFR 211.13 - Supervision and reporting.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... particular, information on risk assets, exposure to market risk, liquidity management, operations, internal controls, legal and operational risk, and conformance to management policies. (iii) Reports on risk assets... financial performance, risk exposure, management policies, operations, and controls. (ii) Complete...

  2. Asset sustainability index : quick guide : proposed metrics for the long-term financial sustainability of highway networks.

    DOT National Transportation Integrated Search

    2013-04-01

    "This report provides a Quick Guide to the concept of asset sustainability metrics. Such metrics address the long-term performance of highway assets based upon expected expenditure levels. : It examines how such metrics are used in Australia, Britain...

  3. Preparing Brigade Combat Team Soldiers for Mission Readiness Through Research on Intangible Psychological Constructs and their Applications. Phase 2: Measurement and Learning Methods

    DTIC Science & Technology

    2014-02-01

    10 Cognitive Learning Strategies, Metacognitive Strategies, Scaffolding, and Cognitive Tutoring...culture, technology , and instructional practices. 11 7. Motivational and emotional influences on learning - What and how much is learned is...of learning and intangible skills. These resulting set of theories includes: 12 • Cognitive learning strategies, metacognitive strategies

  4. 26 CFR 1.367(d)-1T - Transfers of intangible property to foreign corporations (temporary).

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... limited election to treat certain transfers of intangible property as sales at fair market value (in lieu... accordance with the provisions of section 482 and regulations thereunder. See § 1.482-2(d). The amount of the... United States in an amount equal to the difference between the fair market value of the transferred...

  5. 26 CFR 1.367(d)-1T - Transfers of intangible property to foreign corporations (temporary).

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... limited election to treat certain transfers of intangible property as sales at fair market value (in lieu... accordance with the provisions of section 482 and regulations thereunder. See § 1.482-2(d). The amount of the... United States in an amount equal to the difference between the fair market value of the transferred...

  6. 26 CFR 1.367(d)-1T - Transfers of intangible property to foreign corporations (temporary).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... property as sales at fair market value (in lieu of applying the general useful life-contingent payment rule... of section 482 and regulations thereunder. See § 1.482-2(d). The amount of the deemed payment thus... amount equal to the difference between the fair market value of the transferred intangible property on...

  7. 26 CFR 1.367(d)-1T - Transfers of intangible property to foreign corporations (temporary).

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... limited election to treat certain transfers of intangible property as sales at fair market value (in lieu... accordance with the provisions of section 482 and regulations thereunder. See § 1.482-2(d). The amount of the... United States in an amount equal to the difference between the fair market value of the transferred...

  8. 26 CFR 1.936-4 - Intangible property income in the absence of an election out.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 1, 1983, to use the cost-plus method of pricing without reflecting a return from intangibles, but... and its affiliates do not make an election under either the cost sharing or 50/50 profit split option... disposition of any product or from the rendering of a service which is in excess of the reasonable costs it...

  9. Concerted Creativity: Emergence in the Socio-(Im)Material and Intangible Practice of Making Music.

    PubMed

    Hvidtfeldt, Dan Lund

    2018-06-01

    The purpose of this article is to explore how the basic conception of 'emergence' informs the study of creativity as a socio-material practice. Initially, the article explicates how creative processes, products and performances involve not only tangible, but also intangible and social elements. Secondly, the theoretical conception of creativity as socio-material and the general philosophical notion of emergence are introduced. Inspired by the idea that a 'whole' is other than the sum of its 'parts' and by examples primarily from the world of music, the article argues that the relationship between subject and object - the main analytical focus of studies on creativity as a socio-material practice - is fundamentally embedded in an emergent process. The article concludes by highlighting how emergence theory acknowledges the performance or product as an intangible material for creative processes of musicians, and that studies of the socio-materiality of creative practices clearly involving tangible, intangible and social elements must refer to the emergent process through which the creative product or performance evolves meaning. The theoretical framework suggested is relevant for researchers interested in exploring how materials, social settings and physical environments are involved in creative processes.

  10. University of Alaska 1997 Facilities Inventory.

    ERIC Educational Resources Information Center

    Alaska Univ., Fairbanks. Statewide Office of Institutional Research.

    This facilities inventory report presents a comprehensive listing of physical assets owned and operated by the University of Alaska and includes, for each asset, data on average age, weighted average age, gross square footage, original total project funding, and the asset's plant investment value adjusted to the current year. Facilities are listed…

  11. Temporal Stability of Strength-Based Assessments: Test-Retest Reliability of Student and Teacher Reports

    ERIC Educational Resources Information Center

    Romer, Natalie; Merrell, Kenneth W.

    2013-01-01

    This study focused on evaluating the temporal stability of self-reported and teacher-reported perceptions of students' social and emotional skills and assets. We used a test-retest reliability procedure over repeated administrations of the child, adolescent, and teacher versions of the "Social-Emotional Assets and Resilience Scales".…

  12. 29 CFR 2520.103-6 - Definition of reportable transaction for Annual Return/Report.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... plan assets. (2) During the plan year, AAA plan purchases a commercial lot from ZZZ corporation at a cost equal to 2 percent of the current value of the plan assets. Two months later, AAA plan loans ZZZ...

  13. Asphalt, Fleets, Bricks, and Mortar.

    ERIC Educational Resources Information Center

    Green, Tim; Williamson, Margie E.; Endris, William L., Jr.

    2000-01-01

    The new reporting model propounded in Governmental Accounting Board Statement No. 34 dictates that consumption of capital assets be reported through a charge in the governmentwide statement of activities for depreciation expense. The present method of "rolling forward" capital asset amounts will not suffice. (MLH)

  14. Return on Investment for the United States Navy’s Training with Industry Program

    DTIC Science & Technology

    2017-06-01

    methodologies, an adaptable metric was developed for NAVSUP. The net benefit of the program divided by the program costs results in an ROI of 88... costs results in an ROI of 88%. Additional intangible benefits obtained include meeting capability gaps, meeting NAVSUP’s objectives, and increasing...Measure All Training Costs and Benefits .....................36 7. Step 7: Full Training Report

  15. Using Cultural Modeling to Inform a NEDSS-Compatible System Functionality Evaluation

    PubMed Central

    Anderson, Olympia; Torres-Urquidy, Miguel

    2013-01-01

    Objective The culture by which public health professionals work defines their organizational objectives, expectations, policies, and values. These aspects of culture are often intangible and difficult to qualify. The introduction of an information system could further complicate the culture of a jurisdiction if the intangibles of a culture are not clearly understood. This report describes how cultural modeling can be used to capture intangible elements or factors that may affect NEDSS-compatible (NC) system functionalities within the culture of public health jurisdictions. Introduction The National Notifiable Disease Surveillance System (NNDSS) comprises many activities including collaborations, processes, standards, and systems which support gathering data from US states and territories. As part of NNDSS, the National Electronic Disease Surveillance System (NEDSS) provides the standards, tools, and resources to support reporting public health jurisdictions (jurisdictions). The NEDSS Base System (NBS) is a CDC-developed, software application available to jurisdictions to collect, manage, analyze and report national notifiable disease (NND) data. An evaluation of NEDSS with the objective of identifying the functionalities of NC systems and the impact of these features on the user’s culture is underway. Methods We used cultural models to capture additional NC system functionality gaps within the culture of the user. Cultural modeling is a process of graphically depicting people and organizations referred to as influencers and the intangible factors that affect the user’s operations or work as influences. Influencers are denoted as bubbles while influences are depicted as arrows penetrating the bubbles. In the cultural model, influence can be seen by the size and proximity (or lack of) in the model. We restricted the models to secondary data sources and interviews of CDC programs (data users) and public health jurisdictions (data reporters). Results Three cultural models were developed from the secondary information sources; these models include the NBS vendor, public health jurisdiction (jurisdiction) activities, and NEDSS technical consultants. The vendor cultural model identified channels of communication about functionalities flowing from the vendor and the NBS users with CDC as the approval mechanism. The jurisdiction activities model highlighted perceived issues external to the organization that had some impact in their organization. Key disconnecting issues in the jurisdiction model included situational awareness, data competency, and bureaucracy. This model also identified poor coordination as a major influencer of the jurisdiction’s activities. The NEDSS technical model identified major issues and disconnects among data access, capture and reporting, processing, and ELR functionalities (Figure 1). The data processing functionality resulted in the largest negative influencer with issues that included: loss of data specificity, lengthy submission strategies, and risk of data use. Collectively, the models depict issues with the system functionality but mostly identify other factors that may influence how jurisdictions use the system, moreover determining the functionalities to be included. Conclusions By using the cultural model as a guide, we are able to clarify complex relationships using multiple data sources and improve our understanding of the impacts of the NC system functionalities on user’s operations. Modeling the recipients of the data (e.g. CDC programs) will provide insight on additional factors that may inform the NEDSS evaluation.

  16. 76 FR 78553 - Reporting of Specified Foreign Financial Assets

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-19

    ... maintained by a foreign financial institution and, to the extent not held in an account at a financial... account, the name and address of the financial institution in which the account is maintained must be... one or more specified foreign financial assets and those assets have an aggregate fair market value...

  17. Coast guard : better logistics planning needed to aid operational decisions related to the deployment of the national security cutter and its support assets.

    DOT National Transportation Integrated Search

    2009-07-01

    As part of its more than $$24 billion Deepwater program to replace aging vessels and aircraft with new or upgraded assets, the Coast Guard is preparing the National Security Cutter (NSC) for service. GAO previously reported on Deepwater assets' deplo...

  18. Report: State of Utah Drinking Water State Revolving Fund Financial Statements with Independent Auditor’s Report, June 30, 2002

    EPA Pesticide Factsheets

    Report #2003-1-00110, June 3, 2003.Audit of the net assets statement of the Utah Dept of Env Quality Drinking Water State Revolving Fund Prog as of June 30, 2002, and the statements of revenues, expenses and changes in fund net assets, and 2002 cash flows.

  19. Burden of rheumatoid arthritis from a societal perspective: A prevalence-based study on cost of illness for patients with rheumatoid arthritis in China.

    PubMed

    Hu, Hao; Luan, Luan; Yang, Keqin; Li, Shu-Chuen

    2017-02-17

    To provide a comprehensive estimation of the economic burden of rheumatoid arthritis (RA) in China, especially for patients from less developed areas, and to explore the cost transferability between regions to assist healthcare decision-making. The study was conducted in south and north China from May 2013 to December 2013. The burden of RA was investigated by interviewing participants with a questionnaire battery containing socio-demographic, cost of illness (COI) and medical treatments. The COI questionnaire captured direct, indirect and intangible costs. Direct costs included hospitalizations, outpatient visits and medications. Indirect costs were estimated using the human capital approach, and intangible costs valued through the willingness-to-pay approach. All cost data were converted to 2013 US dollars by purchasing power parity, and then summarized descriptively and analyzed with mixed models. Questionnaires were administered to 133 RA patients. The average direct costs were $1917.21 ± $2559.06 per patient year, with medications at $1283.89 ± $1898.15 comprising more than 50% of the total. The average indirect costs were $492.88 ± $1739.74 per patient year, while intangible costs were $20396.30 ± $31145.10. There was no significant difference detected between regions. Recent hospitalization was tested as a significant predictor of the direct costs. Age and income were significantly associated with indirect and intangible costs. Besides the substantial burden in terms of direct medical costs and productivity lost, there were notable intangible costs, especially among older patients. This conclusion could be potentially expanded to other provinces in China or even other countries through the adjustments for transferability. © 2017 Asia Pacific League of Associations for Rheumatology and John Wiley & Sons Australia, Ltd.

  20. NNP-LANL Utilities - Condition Assessment and Project Approach

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

    Stewart, Grant Lorenz

    2017-11-21

    This report is a presentation on LANL Utilities & Transportation Asset Management; Utility Assets Overview; Condition Assessment; Utilities Project Nominations & Ranking; and Utilities Project Execution.

  1. 39 CFR 3060.23 - Identified property and equipment assets report.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 39 Postal Service 1 2010-07-01 2010-07-01 false Identified property and equipment assets report. 3060.23 Section 3060.23 Postal Service POSTAL REGULATORY COMMISSION PERSONNEL ACCOUNTING PRACTICES AND... Form CP-03 [$ in 000s] Finance No. Financelocation Assetidentifier Assetdescription Cost Accumulated...

  2. ACHP | News

    Science.gov Websites

    Preservation Strategies, Including Use of Tax Credits, To Build Strong Communities WASHINGTON, D.C. -- Cities opportunity for a better future if communities build on their historic assets, according to a new report from heritage assets to build better futures." The report, issued today, contains findings and

  3. The Perceptions of African American Women Concerning the Intangible Cost(s) and/or Benefit(s) of a Post-Baccalaureate Education and Career Choices

    ERIC Educational Resources Information Center

    Waiters, Linn R.

    2011-01-01

    This qualitative study explored the perceptions of 10 African American women concerning their thoughts and beliefs about the intangible cost(s) and/or benefit(s) of a post-baccalaureate education and/or professional career choices. The narratives told by the participants, revealed nothing new when it came to childhood dreams. It is not uncommon…

  4. Intangible costs of alcohol dependence from the perspective of patients and their relatives: A contingent valuation study.

    PubMed

    Mosquera Nogueira, Jacinto; Rodríguez-Míguez, Eva

    2018-04-15

    Alcohol dependence causes multiple problems not only for the person suffering dependence but also for others. In this study, the contingent valuation method is proposed to measure the intangible effects of alcohol dependence from the perspective of the persons directly involved: the patients and their relatives. Interviews were conducted with 145 patients and 61 relatives. Intangible effects of alcohol dependence were determined based on willingness to pay for a hypothetical treatment for dependence, with different success scenarios (100% and 50%). The mean monthly willingness to pay among the alcohol-dependent population was €129 and €168, respectively, for the treatments with 100% and 50% success. The willingness to pay of relatives was greater in both scenarios (€307 and €420, respectively), which could be explained by their greater perception of the family, labour, and health problems resulting from alcohol dependence. Regression analysis showed that patients' willingness to pay is positively related to treatment efficacy, personal income and moderate health deterioration, and negatively related to feeling discouraged and depressed. The results from this study can be applied to economic valuation studies that aim to measure the benefits of programs intended to reduce the prevalence of alcohol dependence. The intangible costs estimated can be added to the direct and indirect costs commonly used.

  5. Family vs Village-Based: Intangible View on the Sustainable of Seaweed Farming

    NASA Astrophysics Data System (ADS)

    Teniwut, Wellem A.; Teniwut, Yuliana K.; Teniwut, Roberto M. K.; Hasyim, Cawalinya L.

    2017-10-01

    Compare to other fishery activities for instance fish mariculture and catching fisheries, seaweed farming is considered easier. Also, the market for seaweed is wider and will keep growing. Thus, makes seaweed farming as one of the fastest commodity to improve the welfare of a coastal community. There are technical and non-technical factors in seaweed farming management, for non-technical on this intangible factors vary between family-based and village-based management, therefore aimed of this study was to simulate farmers decision to choose between family-based and village-based on seaweed managing system trigger by intangible factors. We conducted our study in Southeast Maluku, data collecting conducted from October to December 2016 by depth interview and questionnaires on seaweed farmers. We used logistic regression to compare each intangible factors on family and village-based seaweed farming management. The result showed that for family-based management farmers were willing to transfer their knowledge among each member in the household. For village-based revealed that farmers with higher education background tend to work on village-based, also, the result also stated that in village-based management member were those who have better capability and skill, at the same time village-based management had a small probability for conflict to occur compared to family-based.

  6. "Now I Know My ABCDs": Asset-Based Community Development with School Children in Ethiopia

    ERIC Educational Resources Information Center

    Johnson Butterfield, Alice K.; Yeneabat, Mulu; Moxley, David P.

    2016-01-01

    Asset-based community development (ABCD) is a promising practice for communities to engage in self-determination through the efforts residents invest in identifying community assets, framing and documenting the issues communities face, and taking action to advance quality of life. The ABCD literature does not report on the application of ABCD…

  7. 76 FR 62100 - Approval of Filing Fees for Exempt Reporting Advisers and Private Fund Advisers

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-06

    ... fund assets, combined liquidity fund and registered money market fund assets or private equity fund... Fees for Exempt Reporting Advisers and Private Fund Advisers AGENCY: Securities and Exchange Commission... fund advisers filing Form PF. SUMMARY: The Securities and Exchange Commission (``Commission'') is...

  8. Property management tools and techniques : models for the effective management of real property assets at state departments of transportation

    DOT National Transportation Integrated Search

    2012-09-30

    The Federal Highway Administrations (FHWA) Office of Real Estate Services (HEPR) sponsored the research reported on here to review tools and techniques that SDOTs are using to manage, or inventory, their real property assets. The report is based o...

  9. Vocational Careers in Which a Language Other Than English Is an Asset. Final Technical Report.

    ERIC Educational Resources Information Center

    Feldman, Mona A.; And Others

    The product of a study to identify and collect data on vocational occupations in which knowledge of languages other than English is an asset, this report contains information of fifteen such occupations. Covered in the individual chapters of the report are banking, building maintenance and construction, food service, health care, hotel, media,…

  10. Seeking and Finding Positive Youth Development Among Zulu Youth in South African Townships.

    PubMed

    Schwartz, Kelly D; Theron, Linda C; Scales, Peter C

    2017-07-01

    A cross-sectional study explored the presence and power of developmental assets in a sample of youth from rural South African townships. Learners (female = 58%; M age  = 17.1; N = 505) attending three township high schools completed self-report measures of developmental assets and thriving outcomes. Participants reported contextual assets (e.g., family, school, community) in the vulnerable ranges, with gender, family structure, and school type accounting for some differences. Correlation and regression analyses revealed that five asset contexts (family, school, community, personal, social) were uniquely predictive of thriving outcomes. Discussion focuses on contextual expressions of positive youth development among Zulu township youth in challenging environments. © 2017 The Authors. Child Development © 2017 Society for Research in Child Development, Inc.

  11. Army FY 1999 Financial Reporting of Conventional Ammunition

    DTIC Science & Technology

    2000-09-01

    financial reporting of operating materials and supplies. This report discusses the Army reporting of conventional ammunition, which is a material part of the Army operating materials and supplies. In general, conventional ammunition consists of any item containing explosives. At $18.9 billion, conventional ammunition, reported as operating materials and supplies, represented 26 percent of the $72.3 billion in total assets that the Army reported and was the largest tangible asset amount on the balance sheet. Objectives. The overall objective of our audit was to obtain

  12. Parental social support and the physical activity-related behaviors of youth: a review.

    PubMed

    Beets, Michael W; Cardinal, Bradley J; Alderman, Brandon L

    2010-10-01

    Social support from parents serves as one of the primary influences of youth physical activity-related behaviors. A systematic review was conducted on the relationship of parental social support to the physical activity-related behaviors of youth. Four categories of social support were identified, falling under two distinct mechanisms-tangible and intangible. Tangible social support is divided into two categories: instrumental-purchasing equipment/payment of fees and transportation-and conditional-doing activity with and watching/supervision. Intangible social support is divided into the two categories of motivational- encouragement and praise-and informational-discussing benefits of. The majority of studies demonstrated positive associations among selected measures of parental tangible and intangible social support and youth activity. Overall, parental social support demonstrated positive effects. Many studies, however, combine social support categories and/or respondents into composite measures, making it difficult to disentangle the specific effects of parents and the type of support provided.

  13. Owning genetic information and gene enhancement techniques: why privacy and property rights may undermine social control of the human genome.

    PubMed

    Moore, A D

    2000-04-01

    In this article I argue that the proper subjects of intangible property claims include medical records, genetic profiles, and gene enhancement techniques. Coupled with a right to privacy these intangible property rights allow individuals a zone of control that will, in most cases, justifiably exclude governmental or societal invasions into private domains. I argue that the threshold for overriding privacy rights and intangible property rights is higher, in relation to genetic enhancement techniques and sensitive personal information, than is commonly suggested. Once the bar is raised, so-to-speak, the burden of overriding it is formidable. Thus many policy decisions that have been recently proposed or enacted--citywide audio and video surveillance, law enforcement DNA sweeps, genetic profiling, national bans on genetic testing and enhancement of humans, to name a few--will have to be backed by very strong arguments.

  14. 17 CFR 275.203A-1 - Eligibility for SEC registration; switching to or from SEC registration.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... adviser statute, you are not required to register with the Commission, unless: (i) You have assets under... investment adviser statute, you may register with the Commission if you have assets under management of at... updating amendment to your Form ADV reporting that you have at least $30 million of assets under management...

  15. Financial Record Checking in Surveys: Do Prompts Improve Data Quality?

    ERIC Educational Resources Information Center

    Murphy, Joe; Rosen, Jeffrey; Richards, Ashley; Riley, Sarah; Peytchev, Andy; Lindblad, Mark

    2016-01-01

    Self-reports of financial information in surveys, such as wealth, income, and assets, are particularly prone to inaccuracy. We sought to improve the quality of financial information captured in a survey conducted by phone and in person by encouraging respondents to check records when reporting on income and assets. We investigated whether…

  16. Defense Logistics: Improved Performance Measures and Information Needed for Assessing Asset Visibility Initiatives

    DTIC Science & Technology

    2017-03-01

    Accountability Office Highlights of GAO-17-183, a report to congressional committees March 2017 DEFENSE LOGISTICS Improved Performance Measures ...DEFENSE LOGISTICS Improved Performance Measures and Information Needed for Assessing Asset Visibility Initiatives...Report to Congressional Committees March 2017 GAO-17-183 United States Government Accountability Office United States Government

  17. 12 CFR Appendix A to Part 364 - Interagency Guidelines Establishing Standards for Safety and Soundness

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ..., operational and regulatory reports; 4. Adequate procedures to safeguard and manage assets; and 5. Compliance... concentrations; and 6. Provide periodic asset reports with adequate information for management and the board of... and operations; 3. Assess the source, volatility, and sustainability of earnings, including the effect...

  18. 12 CFR Appendix D-1 to Part 208 - Interagency Guidelines Establishing Standards for Safety and Soundness

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ..., operational and regulatory reports; 4. Adequate procedures to safeguard and manage assets; and 5. Compliance... concentrations; and 6. Provide periodic asset reports with adequate information for management and the board of... and operations; 3. Assess the source, volatility, and sustainability of earnings, including the effect...

  19. Inventory of Assets.

    ERIC Educational Resources Information Center

    Kline, Lanaii

    A computer program that produces three reports based on asset inventory data--i.e. facilities and equipment data--is described. Written in FORTRAN IV (Level G), the program was used on the IBM 360 Model 91 at the University of California at Los Angeles (UCLA). The first report is a listing of data sorted by local, user-assigned identification…

  20. The Relationship Between Developmental Assets and Food Security In Adolescents From A Low-Income Community

    PubMed Central

    Shtasel-Gottlieb, Zoë; Palakshappa, Deepak; Yang, Fanyu; Goodman, Elizabeth

    2014-01-01

    Purpose To explore the association between developmental assets (characteristics, experiences, and relationships that shape healthy development) and food insecurity among adolescents from a low-income, urban community. Methods This mixed methods study occurred in two phases. In Phase 1, using a census approach, 2350 6-12th graders from the public school district completed an anonymous survey that included the Development Assets Profile (DAP), youth self-report form of the Core Food Security Module, and demographic questions. Logistic and multinomial regression analyses determined independent associations between developmental assets and food security adjusting for demographics. In Phase 2, 20 adult key informant interviews and four semi-structured student focus groups were performed to explain findings from Phase 1. Results On average, DAP scores were consistent with national norms. Food insecurity was prevalent; 14.9% reported low food security and 8.6% very low food security (VLFS). Logistic regression revealed that higher DAP was associated with lower odds of food insecurity (OR=.96, 95% CI=.95-.97); family assets drove this association(OR=.93, 95% CI=.91-.95). In multinomial regression modeling, these associations persisted and, paradoxically, higher community assets were also associated with VLFS (ORVLFS=1.08, 95% CI=1.04-1.13). Qualitative analyses suggested that greater need among VLFS youth led to increased connections to community resources despite barriers to access such as stigma, home instability, and cultural differences. Conclusion Food insecurity is a pervasive problem among adolescents from low-income communities and is associated with lower developmental assets, particularly family assets. That community assets were higher among VLFS youth underscores the importance of community-level resources in struggling areas. PMID:25620305

  1. The relationship between developmental assets and food security in adolescents from a low-income community.

    PubMed

    Shtasel-Gottlieb, Zoë; Palakshappa, Deepak; Yang, Fanyu; Goodman, Elizabeth

    2015-02-01

    To explore the association between developmental assets (characteristics, experiences, and relationships that shape healthy development) and food insecurity among adolescents from a low-income urban community. This mixed-methods study occurred in two phases. In phase 1, using a census approach, 2,350 6th to 12th graders from the public school district completed an anonymous survey that included the developmental assets profile (DAP), the youth self-report form of the Core Food Security Module, and demographic questions. Logistic and multinomial regression analyses determined independent associations between developmental assets and food security adjusting for demographics. In phase 2, 20 adult key informant interviews and four semistructured student focus groups were performed to explain findings from phase 1. On average, DAP scores were consistent with national norms. Food insecurity was prevalent; 14.9% reported low food security and 8.6% very low food security (VLFS). Logistic regression revealed that higher DAP was associated with lower odds of food insecurity (odds ratio [OR], .96; 95% confidence interval [CI], .95-.97); family assets drove this association (OR, .93; 95% CI, .91-.95). In multinomial regression modeling, these associations persisted, and paradoxically, higher community assets were also associated with VLFS (ORVLFS, 1.08; 95% CI, 1.04-1.13). Qualitative analyses suggested that greater need among VLFS youth led to increased connections to community resources despite barriers to access such as stigma, home instability, and cultural differences. Food insecurity is a pervasive problem among adolescents from low-income communities and is associated with lower developmental assets, particularly family assets. The fact that community assets were higher among VLFS youth underscores the importance of community-level resources in struggling areas. Copyright © 2015 Society for Adolescent Health and Medicine. Published by Elsevier Inc. All rights reserved.

  2. The value of integrating policy people and space in research.

    PubMed

    Hecker, Louise; Birla, Ravi K

    2009-03-01

    In this article, we address several tangible and intangible factors, which are difficult to quantify and often overlooked yet are crucial for research success. We discuss three dimensions which encompass: (1) policy, (2) people, and (3) space. Policies, such as rules and regulations, define the culture of any research program/initiative. Governing rules and regulations defined within these policies are dictated by cultural values. Individuals who exhibit strong leadership, promote innovation, and exercise strategic planning often determine the governing policies. People are the most valuable asset available to any institution. Ensuring the professional growth (personal and scientific) and creating an environment which supports collaborative and collegial research through teamwork are factors that are important for individuals. Space, the physical work environment, is the third dimension of our model and is often an underutilized resource. In addition to the physical layout and design of the space, creating a positive work atmosphere which supports research initiatives is equally important and can create valuable momentum to research efforts. Collectively, these three dimensions (policy, people, and space) have a significant impact on the success of any research initiative. The primary objective of this article is to create awareness and emphasize the importance of implementing these variables within research initiatives in academic settings.

  3. Intellectual property as an instrument of interaction between government, business, science and society

    NASA Astrophysics Data System (ADS)

    Nikitenko, S. M.; Mesyats, M. A.; Rozhkova, O. V.

    2017-09-01

    This article is devoted to research the characteristics associated with pledge of intellectual property in foreign and domestic practice. Holding intellectual property objects’ pledge transactions accelerates the pace of creating innovative systems in the economy. In present paper the modern scheme for bank loan, financing secured with patented intellectual property is researched. The authors give the brief description of features of pledge security registration for loans in some Europe countries. The Europe Union experience shows that as collateral for monetary loans can be used trademarks, patents on the intellectual property, as well as their registration requests. Russian experience of the pledge operations of the intellectual property is too small. This way of bank lending is at an early stage of development. The main constraint is the difficulty of assessing the value of the pledged intellectual property as intangible assets. However, taking into account world and domestic practice this direction for Russian market is estimated by the authors as promising one. Pledge transactions take place within the framework of the Quadruple-Helix Model concept that involves four participants: “science”, “business”, “government” and “society”. Intellectual property are estimates by the authors as an instrument of interaction between government, business, science and society.

  4. E-procurement and automatic identification: enhancing supply chain management in the healthcare industry.

    PubMed

    Smith, Alan D; Flanegin, Frank R

    2004-01-01

    The concepts of automated e-procurement, or electronic B2B (business-to-business) trade, are grounded in the strategic leveraging of both tangible/intangible assets for successful implementation and execution of electronic trade, resulting in significant financial benefits for firms. Some of the major reasons for this growth include significant process savings from automation, compliance, and purchasing advantage; and reduced costs that organisations can experience by conducting transactions electronically. Although these are the basic benefits associated with generic e-commerce strategies, a majority of these B2B transactions have focused on the purchase of indirect materials (especially office products and travel services). In fact, more than 93% of medical supplies on hospital shelves appear to have universal product numbers on them--at least while still in their boxes and there is a great potential for huge savings in e-procurement in the healthcare field. However, other types of supply chain-related purchases, including maintenance, repair, and operating and replacement parts, and direct material purchases, are becoming more important operational management considerations. In addition, several other key considerations are: existing procurement strategy, the vendor, technology, suppliers, and total costs of ownership. Companies need to analyse their current procurement strategy before developing an e-procurement plan.

  5. [The social vulnerability index regarding Medellín's disabled population].

    PubMed

    Cardona-Arango, Doris; Agudelo-Martínez, Alejandra; Restrepo-Molina, Lucas; Segura-Cardona, Angela M

    2014-01-01

    Constructing a social vulnerability index (SVI) for Medellín's disabled population during 2008 aimed at determining areas which were reducing opportunities for this population to use their tangible and intangible assets, thus impairing their quality of life. This descriptive cross-sectional study drew on a source of secondary information regarding people having some kind of limitation recorded in the Quality of Life Survey, 2008. Physical, human and social variables were grouped when constructing the SVI; the models were run in principal component analysis to determine their degree of vulnerability, defined by the number of negative factors identified (high category=4 or 5, medium=2 or 3 and low=1 or none). Such classification led to identifying non-causal relationships with demographic variables through Mann-Whitney, Chi-square and Kruskal-Wallis tests (5.0 % statistical significance level); multinomial logistic regression was used for calculating adjusted measures for epidemiological measurement, such as opportunity ratios and confidence intervals. A degree of medium vulnerability predominated in disabled people living in Medellín (60.3 %) followed by low vulnerability (28.7 %) and high vulnerability populations (11.0 %). The proposed ISV classified the city's communes according to high, medium or low vulnerability, supported by the use of statistical and spatial location techniques.

  6. Agricultural biotechnology and its contribution to the global knowledge economy.

    PubMed

    Aerni, Philipp

    2007-01-01

    The theory of neoclassical welfare economics largely shaped international and national agricultural policies during the Cold War period. It treated technology as an exogenous factor that could boost agricultural productivity but not necessarily sustainable agriculture. New growth theory, the economic theory of the new knowledge economy, treats technological change as endogenous and argues that intangible assets such as human capital and knowledge are the drivers of sustainable economic development. In this context, the combined use of agricultural biotechnology and information technology has a great potential, not just to boost economic growth but also to empower people in developing countries and improve the sustainable management of natural resources. This article outlines the major ideas behind new growth theory and explains why agricultural economists and agricultural policy-makers still tend to stick to old welfare economics. Finally, the article uses the case of the Cassava Biotechnology Network (CBN) to illustrate an example of how new growth theory can be applied in the fight against poverty. CBN is a successful interdisciplinary crop research network that makes use of the new knowledge economy to produce new goods that empower the poor and improve the productivity and nutritional quality of cassava. It shows that the potential benefits of agricultural biotechnology go far beyond the already known productivity increases and pesticide use reductions of existing GM crops.

  7. Leith Creek, Scotland County, North Carolina, Detailed Project Report. Revised.

    DTIC Science & Technology

    1977-07-01

    34Effect of the Plan on Environ- " ment" included loss of veqetation, tei.porary erosion and siltation, and better drained soils for a very narrow strip...tangible damages. Tangible damages are those subject to monetary evaluation and include: physical damages or losses to property and improvements...emergency costs for flood damage prevention; and business, 0 financial, and wage losses in and adjacent to flood areas. Intangible damages are not

  8. A rural transit asset management system

    DOT National Transportation Integrated Search

    2005-01-01

    This reports the research undertaken to create an interactive, geographic information system based asset management system for the Alabama Department of Transportation to manage vehicles purchased and operated through Section 5310 and 5311 federal gr...

  9. A methodology for highway asset valuation in Indiana.

    DOT National Transportation Integrated Search

    2012-11-01

    The Government Accounting Standards Board (GASB) requires transportation agencies to report the values of their tangible assets. : Numerous valuation methods exist which use different underlying concepts and data items. These traditional methods have...

  10. Supporting Youth Transitioning out of Foster Care. Issue Brief 2: Financial Literacy and Asset Building Programs. OPRE Report No. 2014-69

    ERIC Educational Resources Information Center

    Edelstein, Sara; Lowenstein, Christopher

    2014-01-01

    This issue brief is one of three that focus on programs providing services to youth transitioning out of foster care in three common service domains: education, employment, and financial literacy and asset building. This brief highlights why financial literacy and asset building services are important to youth currently or formerly in foster care,…

  11. 76 FR 67004 - Order Approving Filing Fees for Exempt Reporting Advisers and Private Fund Advisers

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-28

    ... billion or more in hedge fund assets, combined liquidity fund and registered money market fund assets or...] Order Approving Filing Fees for Exempt Reporting Advisers and Private Fund Advisers Section 204(c) of... funds (a ``private fund adviser'') to file proposed Form PF on a periodic basis.\\2\\ On September 30...

  12. Early Care and Education in Minnesota: Asset Review and Status Report

    ERIC Educational Resources Information Center

    Chase, Richard; Dillon, Kristin; Valorose, Jennifer

    2008-01-01

    The goals of the early childhood business plan are to explain, inform, and guide public and private stakeholders and policymakers and the general public about the investments and activities required for all children to have opportunities for school success. The business plan presented in this report has two parts, an asset review and an action…

  13. North Dakota University System Annual Financial Report, Fiscal Year Ended June 30, 2007

    ERIC Educational Resources Information Center

    North Dakota University System, 2007

    2007-01-01

    This report provides financial data for the North Dakota University System (the "System") for the fiscal year ended June 30, 2007. The Management Discussion and Analysis; the Statement of Net Assets; the Statement of Revenues, Expenses, and Changes in Net Assets; and the Statement of Cash Flows provide information on the System as a…

  14. 12 CFR 713.6 - What is the permissible deductible?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... based on it having assets in excess of $1 million as reflected in its most recent year-end 5300 call... of this title as determined by its most recent examination report. A credit union that previously... recent year-end 5300 call report because either its assets have decreased or it no longer meets the net...

  15. Careful Planning Key to Accurate Fixed Reports Assets.

    ERIC Educational Resources Information Center

    MaRous, Arnold M.

    1986-01-01

    Only with careful planning can school business managers develop fixed asset information and good recordkeeping. Use of a simple inventory system and discussion with school districts already utilizing this system will assist planning. (CJH)

  16. Developing formal asset management plans

    DOT National Transportation Integrated Search

    2014-06-01

    This report highlights key recommendations and best practices identified at the peer exchange on Transportation Asset Management Plans (TAMP), held on February 5 and 6, 2014, in Columbia, South Carolina. This event was sponsored by the Transportation...

  17. Prioritising sewerage maintenance using inferred sewer age: a case study for Edinburgh.

    PubMed

    Arthur, S; Burkhard, R

    2010-01-01

    The reported research project focuses on using a database which contains details of customer contacts and CCTV data for a key Scottish catchment to construct a GIS based sewer condition model. Given the nature of the asset registry, a key research challenge was estimating the age of individual lengths of pipe. Within this context, asset age was inferred using the estimated age of surface developments-this involved overlaying the network in a GIS with historical digital maps. The paper illustrates that inferred asset age can reliably be used to highlight assets which are more likely to fail.

  18. Accounting issues: should the merger be treated as purchase or pooling?

    PubMed

    Finkler, S A

    1985-05-01

    Under accounting rules, a merger or consolidation can be treated as either a purchase or pooling. A purchase causes an adjustment in the selling hospital's asset basis to fair market value with goodwill often resulting. Such an adjustment is usually favorable for a taxable acquisition but not a tax-free reorganization. A pooling, on the other hand, results in the assets of the two organizations being merged together with no adjustment in asset values or increase in goodwill. The requirements for pooling are strict but the result is the carryover of assets at historical cost, usually favorable for reporting EPS.

  19. Framework for asset management study results : research report.

    DOT National Transportation Integrated Search

    2012-04-27

    Dye Management Group, Inc. (DMG) collected and analyzed local agency inventory, cost, and condition assessment information in order to provide the Michigan Transportation Asset Management Council (TAMC) with (a) the costs expended to maintain its roa...

  20. 2014 National Asset Management Conference and Training on Implementation Strategies.

    DOT National Transportation Integrated Search

    2014-07-01

    This report documents the major research activities conducted as part of the Federal Highway Administration (FHWA) : Transportation Pooled Fund (TPF) Program project, TPF-5(275) 2014 National Asset Management Conference and Training on : Implementati...

  1. 2014 National Asset Management Conference and training on implementation strategies.

    DOT National Transportation Integrated Search

    2014-07-01

    This report documents the major research activities conducted as part of the Federal Highway Administration (FHWA) : Transportation Pooled Fund (TPF) Program project, TPF-5(275) 2014 National Asset Management Conference and Training on : Implementati...

  2. Risk Based Framework for Geotechnical Asset Management

    DOT National Transportation Integrated Search

    2017-12-28

    This report presents the outcome from a multi-year research study to incorporate a risk management framework for the Alaska Department of Transportation & Public Facilities Geotechnical Asset Management (GAM) Plan. The GAM Plan was developed by Paul ...

  3. Implementation of transportation asset management in Grandview, Missouri : final report.

    DOT National Transportation Integrated Search

    2017-02-01

    The successful implementation of transportation asset management (TAM) by local governments facilitates the optimization of limited resources. The use of a data-driven TAM program helps to identify and prioritize needs, identify and dedicate resource...

  4. 17 CFR 270.30b1-6T - Weekly portfolio report for certain money market funds.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... amortized cost value; and (J) In the case of a tax-exempt security, whether there is a demand feature, as... any business day (“report date”) is less than 99.75 percent of the fund's stable net asset value per... market fund's net asset value per share calculated using available market quotations or an appropriate...

  5. 17 CFR 240.15d-23 - Reporting regarding certain securities underlying asset-backed securities under section 15(d) of...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Reporting regarding certain securities underlying asset-backed securities under section 15(d) of the Act. 240.15d-23 Section 240.15d-23 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) GENERAL RULES AND...

  6. Formulary decision-making about cephalosporins with similar therapeutic uses.

    PubMed

    Mabe, Don M

    2003-05-15

    The various costs and intangible factors that enter into formulary decisions in an era of increasingly frequent drug product shortages that can adversely affect patient care and increase treatment costs are described. Pharmacy administration at Carolinas HealthCare System analyzed the costs associated with making a formulary switch from the third-generation cephalosporin ceftriaxone to cefotaxime, which recently became available in generic form and has a similar spectrum of antimicrobial activity and therapeutic uses. Hard dollar costs for purchasing drugs and the supplies needed to administer them; soft dollar costs for staff time spent acquiring, preparing, and administering doses; and intangible factors were considered. A reliable supply of drug product from the manufacturer was an important intangible factor because of frequent drug shortages in the past few years and the adverse effect on patient care and the increased soft dollar costs associated with these shortages. Administrators at Carolinas HealthCare System decided not to make the proposed formulary change after weighing the many factors and costs.

  7. Best practices in geographic information systems-based transportation asset management

    DOT National Transportation Integrated Search

    2012-01-31

    This report provides background on GIS and asset management, describes how public agencies have been integrating the two, and identifies benefits and challenges to doing so. The information presented is gleaned from a literature review and interviews...

  8. Best practices in selecting performance measures and standards for effective asset management.

    DOT National Transportation Integrated Search

    2011-06-01

    "This report assesses and provides guidance on best practices in performance measurement, management and standards : setting for effective Transportation Asset Management (TAM). The study is conducted through a literature review, a : survey of the 50...

  9. Advancing innovative high-speed remote-sensing highway infrastructure assessment using emerging technologies : technical report.

    DOT National Transportation Integrated Search

    2017-02-01

    Asset management is a strategic approach to the optimal allocation of resources for the management, operation, maintenance, and preservation of transportation infrastructure. Asset management combines engineering and economic principles with sound bu...

  10. Marine Corps IT Hardware: A Method for Categorizing and Determining Technology Refreshment Cycles

    DTIC Science & Technology

    2015-06-01

    PPB&E Planning, Programming, Budgeting and Execution xiv ROI return on investment SABRS Standard Accounting, Budgeting and Reporting System...and manage IT assets are the Standard Accounting, Budgeting and Reporting System ( SABRS ), the Total Force Structure Management System (TFSMS), and...Defense Property Accountability System (DPAS). The TFSMS and DPAS systems account for the physical hardware assets, while SABRS accounts for costs

  11. 75 FR 62718 - Disclosure for Asset-Backed Securities Required by Section 943 of the Dodd-Frank Wall Street...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-13

    ...Pursuant to Section 943 of the Dodd-Frank Wall Street Reform and Consumer Protection Act \\1\\ we are proposing rules related to representations and warranties in asset-backed securities offerings. Our proposals would require securitizers of asset-backed securities to disclose fulfilled and unfulfilled repurchase requests across all transactions. Our proposals would also require nationally recognized statistical rating organizations to include information regarding the representations, warranties and enforcement mechanisms available to investors in an asset-backed securities offering in any report accompanying a credit rating issued in connection with such offerings, including a preliminary credit rating. ---------------------------------------------------------------------------

  12. A multi-objective sustainable model for transportation asset management practices : final report.

    DOT National Transportation Integrated Search

    2015-12-01

    Transportation Asset Management (TAM) practices has gained popularity in the United States and worldwide with the aim to provide the required level of service for the transportation infrastructure network in the most cost-effective manner. However, T...

  13. Risk Quantification for Sustaining Coastal Military Installation Assets and Mission Capabilities

    DTIC Science & Technology

    2014-06-01

    Sustaining Coastal Military Assets and 5a. CONTRACT NUMBER Mission Capabilities: Final Technical Report 5b. GRANT NUMBER 6. AUTHOR(S) Burks-Copes...critical assets system wide: 1) Hurricane winds have been generated using the Planetary Boundary Layer (PBL) wind model TC96 (Thompson and Cardone 1996...mean air density, pc is pressure representing the tropical cyclone, CD is the drag coefficient, and h is the depth of the PBL (Thompson and Cardone

  14. Financial Audit: Congressional Award Foundation’s Fiscal Years 2007 and 2006 Financial Statements

    DTIC Science & Technology

    2008-05-01

    accounts and the resulting gain or loss is included in revenue or expense, as appropriate. Donated equipment is recorded at fair value . The...capital lease liability represents the lesser of the net present value of future lease payments or the fair value of the asset acquired. Amortization of...securities and money market funds, which are stated at fair value . F. Classification of Net Assets The net assets of the Foundation are reported as

  15. Livestock/animal assets buffer the impact of conflict-related traumatic events on mental health symptoms for rural women.

    PubMed

    Glass, Nancy; Perrin, Nancy A; Kohli, Anjalee; Remy, Mitima Mpanano

    2014-01-01

    In the context of multiple adversities, women are demonstrating resilience in rebuilding their futures, through participation in microfinance programs. In addition to the economic benefits of microfinance, there is evidence to suggest that it is an effective vehicle for improving health. The parent study is a community-based trial to evaluate the effectiveness of a livestock microfinance intervention, Pigs for Peace (PFP), on health and economic outcomes with households in 10 villages in eastern Democratic Republic of Congo. The analysis for this manuscript includes only baseline data from female participants enrolled in the ongoing parent study. Multiple regression analysis was used to examine if livestock/animal asset value moderates the relationship between conflict-related traumatic events and current mental health symptoms. The majority of women are 25 years or older, married, have on average 4 children in the home and have never attended school. Nearly 50% of women report having at least one livestock/animal asset at baseline. Over the past 10 years, women report on average more than 4 (M = 4.31, SD 3·64) traumatic events (range 0-18). Women reported symptoms consistent with PTSD with a mean score of ·2.30 (SD = 0·66 range 0-4) and depression with a mean score of 1.86 (SD = 0·49, range 0-3.47). The livestock/animal asset value by conflict-related traumatic events interaction was significant for both the PTSD (p = 0·021) and depression (p = 0·002) symptom models. The study provides evidence of the moderating affect of livestock/animal assets on mental health symptoms for women who have experienced conflict. The findings supports evidence about the importance of livestock/animal assets to economics in rural households but expands on previous research by demonstrating the psychosocial effects of these assets on women's health. clinicaltrials.gov NCT02008708.

  16. Livestock/Animal Assets Buffer the Impact of Conflict-Related Traumatic Events on Mental Health Symptoms for Rural Women

    PubMed Central

    Glass, Nancy; Perrin, Nancy A.; Kohli, Anjalee; Remy, Mitima Mpanano

    2014-01-01

    Background In the context of multiple adversities, women are demonstrating resilience in rebuilding their futures, through participation in microfinance programs. In addition to the economic benefits of microfinance, there is evidence to suggest that it is an effective vehicle for improving health. Methods The parent study is a community-based trial to evaluate the effectiveness of a livestock microfinance intervention, Pigs for Peace (PFP), on health and economic outcomes with households in 10 villages in eastern Democratic Republic of Congo. The analysis for this manuscript includes only baseline data from female participants enrolled in the ongoing parent study. Multiple regression analysis was used to examine if livestock/animal asset value moderates the relationship between conflict-related traumatic events and current mental health symptoms. Findings The majority of women are 25 years or older, married, have on average 4 children in the home and have never attended school. Nearly 50% of women report having at least one livestock/animal asset at baseline. Over the past 10 years, women report on average more than 4 (M = 4.31, SD 3·64) traumatic events (range 0–18). Women reported symptoms consistent with PTSD with a mean score of ·2.30 (SD = 0·66range 0–4) and depression with a mean score of 1.86 (SD  = 0·49, range 0–3.47). The livestock/animal asset value by conflict-related traumatic events interaction was significant for both the PTSD (p = 0·021) and depression (p = 0·002) symptom models. Interpretation The study provides evidence of the moderating affect of livestock/animal assets on mental health symptoms for women who have experienced conflict. The findings supports evidence about the importance of livestock/animal assets to economics in rural households but expands on previous research by demonstrating the psychosocial effects of these assets on women's health. Trial Registration clinicaltrials.gov NCT02008708 PMID:25419743

  17. The nature of knowledge and how to account for it

    NASA Astrophysics Data System (ADS)

    Burgos, M. C. G.; De la Peña, F. D. E.

    2014-10-01

    One of the key challenges in science and technology is the evaluation of knowledge generated in either one or the other. This paper presents a case study where the use of acquired knowledge -in the form of lessons learned-applied to process improvement, meets the target of reduction of production costs for secondary -recycled-aluminium, and how this means that an intangible (knowledge embodied in software) can become tangible (a reduction in production costs), thus eligible to be reported in the company's balance sheet.

  18. Assessment of a Strategic Partnership Between the U.S. Department of Homeland Security Science and Technology Directorate and the U.S. Army Developmental Test Command

    DTIC Science & Technology

    2011-05-01

    creation of a new material acquisition system. Although the DHS material acquisition system is not fully formed, it is rapidly evolving. Much like...basis to continue or grow in the success of the organization. These strengths can be as tangible as facilities or as intangible as intellectual...reports is the struggle to develop the DHS acquisition workforce. The acquisition workforce in DHS is currently growing , but is only concentrated on

  19. Final report on the maintenance asset management project : phase I.

    DOT National Transportation Integrated Search

    2012-07-01

    This project resulted in the development of a proof of concept for a features inventory process to be used by field staff. The resulting concept is adaptable for different asset classes (e.g. culverts, guardrail) and able to leverage existing DOT res...

  20. Commercial Building Energy Asset Score

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

    This software (Asset Scoring Tool) is designed to help building owners and managers to gain insight into the as-built efficiency of their buildings. It is a web tool where users can enter their building information and obtain an asset score report. The asset score report consists of modeled building energy use (by end use and by fuel type), building systems (envelope, lighting, heating, cooling, service hot water) evaluations, and recommended energy efficiency measures. The intended users are building owners and operators who have limited knowledge of building energy efficiency. The scoring tool collects minimum building data (~20 data entries) frommore » users and build a full-scale energy model using the inference functionalities from Facility Energy Decision System (FEDS). The scoring tool runs real-time building energy simulation using EnergyPlus and performs life-cycle cost analysis using FEDS. An API is also under development to allow the third-party applications to exchange data with the web service of the scoring tool.« less

  1. 7 CFR 1735.51 - Required findings.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... proposed loan and construction on the ratio of the borrower's secured debt to assets. (5) Projected growth... market value of the borrower's assets as represented in its financial reports to RUS. (9) Appropriate financial and managerial controls included in the loan documents. (10) Other factors determined to be...

  2. Evidence-based decision making : developing a knowledge base for successful program outcomes in transportation asset management.

    DOT National Transportation Integrated Search

    2015-12-01

    MAP-21 and AASHTOs framework for transportation asset management (TAM) offer opportunities to use more : rigorous approaches to collect and apply evidence within a TAM context. This report documents the results of a study : funded by the Georgia D...

  3. 76 FR 72753 - Submission for OMB Review; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-11-25

    ...) assets held in connection with the trade or business, or capital assets not reported on Schedule D. The... arrangements described in the temporary regulations. Respondents: Private Sector: Businesses or other for... Department of the Treasury will submit the following public information collection requirements to OMB for...

  4. Statewide Geotechnical Asset Management Program Development : Final Report for Rock Slopes, Unstable Soil Slopes and Embankments, Retaining Walls, and Material Sites

    DOT National Transportation Integrated Search

    2017-09-05

    The Alaska Department of Transportation and Public Facilities (AKDOT&PF) has developed the nations first Geotechnical Asset Management Program. The program encompasses rock slopes, unstable slopes and embankments, retaining walls, and material sou...

  5. 75 FR 23327 - Asset-Backed Securities

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-05-03

    ... information would be provided according to proposed standards and in a tagged data format using extensible... Market Developments, March 2008 (the ``PWG March 2008 Report'') at 9 (discussing subprime mortgages and... information about underlying asset pool performance.\\41\\ Our focus on both the public and private markets for...

  6. A measure for the promotion of mountain ecological villages in South Korea: focus on the national mountain ecological village investigation of 2014.

    PubMed

    Choi, Soo Im; Kang, Hag Mo; Kim, Hyun; Lee, Chang Heon; Lee, Chong Kyu

    2016-01-01

    Although South Korean mountain villages occupy 44 and 55 % of land and forest areas, respectively, these villages account for only 3 % of the national population and they suffer from a declining workforce owing to aging, wage inflation, and low forestry productivity. As a result, the South Korean government implemented a mountain ecological village development project from 1995 to 2013 in 312 of the 4972 mountain villages and investigated project performance in 2014. The present study establishes a measure for the promotion of mountain ecological villages by comparing the situation before and after the project. The analysis found a threefold increase in the inflow of farm/rural-returning and multicultural households compared with before the project, while the average income per farm, local product sales, and experience tourism revenue also grew remarkably every year. In addition, households utilizing forest resources increased by about 30 %, but 45.8 % of the 312 villages had no long-term plan for village development and villagers experienced low satisfaction with job creation and village income. A systematic revision of agroforestry production and forest administration is needed to define the characteristics of farm/rural-returning populations clearly, reorganize urban-rural exchange and experience programs, and reinforce tangible/intangible cultural assets and religious traditions.

  7. Knowledge management practices in healthcare settings: a systematic review.

    PubMed

    Karamitri, Ioanna; Talias, Michael A; Bellali, Thalia

    2017-01-01

    Knowledge is an intangible asset in Organizations, and provides a comparative advantage to those who possess it. Hospitals are complex organizations with unique characteristics because of the heterogeneity of health professionals' orientation, the composite networking and the decision-making processes. A deeper understanding of knowledge management (KM) could streamline productivity and coordinate the use of resources more efficient. We conducted a systematic literature search of peer-reviewed papers that described key elements of KM using three databases (Medline, Cinahl and Health Source: nursing/academic edition) for a 10-year period (1/1/2004-25/11/2014). The included articles were subjected to qualitative content analysis. We retrieved 604 articles of which 20 articles were eligible for analysis. Most of the studies (n=13) used a qualitative methodology. The total sample size was 2155 participants. The key elements that arose were as follows: perceptions of KM, synthesis, dissemination, collaboration, means of KM and leadership. Moreover, this study identified barriers for KM implementation, like time restrictions and limited skills. Healthcare managers ought to cultivate a knowledge environment, operate as role models, provide the tools for KM and reward people who act as knowledge brokers. Opportunities for collaboration and knowledge sharing should be encouraged. Successful KM should be patient-centered to gain its maximum value. Copyright © 2015 John Wiley & Sons, Ltd. Copyright © 2015 John Wiley & Sons, Ltd.

  8. On certain development aspects of an ipsas-based system-target approach to evaluation of net asset sustainability level projects in high-rise construction

    NASA Astrophysics Data System (ADS)

    Kazaryan, Ruben

    2018-03-01

    Problems of accounting and reporting of net assets and the procedure of their formation taking into account the specifics of the economic and legal status of property of a non-commercial autonomous institution are some of the most controversial in the accounting for entities of the public sector. The study focuses on justification of accounting rules for net assets of public sector entities. The methods used in the study are as follows: comparison, synthesis, analysis, logical approach, and system approach. The article examines legal aspects and specifics of recognition of assets of public sector entities in accordance with IPSAS standards (International Public Sector Accounting Standards are a set of accounting standards issued by IPSASB (Council for International Financial Reporting Standards for Public Sector Organizations) used by state-owned enterprises worldwide in preparation of financial statements as of the 31st of August, 2015. The most crucial factor in the modeling of key performance indicators of the system-target approach to estimation of the sustainability level of net assets on the basis of IPSAS is a multicriterial evaluation of the basic management strategy for quality system elements used in operational and strategic planning projects operations in high-rise construction. We offer an alternative evaluation of assets due to be returned to the right holder (the state controller) in the event of liquidation of a public sector entity.

  9. Visual Decision Support Tool for Supporting Asset Management Performance, Risk, and Cost Analysis (WERF Report INFR5R12)

    EPA Science Inventory

    Abstract:Managing urban water infrastructures faces the challenge of jointly dealing with assets of diverse types, useful life, cost, ages and condition. Service quality and sustainability require sound long-term planning, well aligned with tactical and operational planning and m...

  10. 48 CFR 1845.7101 - Instructions for preparing NASA Form 1018.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... NASA Form 1018. 1845.7101 Section 1845.7101 Federal Acquisition Regulations System NATIONAL AERONAUTICS... Instructions for preparing NASA Form 1018. NASA must account for and report assets in accordance with 31 U.S.C...) instructions. Since contractors maintain NASA's official records for its assets in their possession, NASA must...

  11. 48 CFR 1845.7101 - Instructions for preparing NASA Form 1018.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... NASA Form 1018. 1845.7101 Section 1845.7101 Federal Acquisition Regulations System NATIONAL AERONAUTICS... Instructions for preparing NASA Form 1018. NASA must account for and report assets in accordance with 31 U.S.C...) instructions. Since contractors maintain NASA's official records for its assets in their possession, NASA must...

  12. 48 CFR 1845.7101 - Instructions for preparing NASA Form 1018.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... NASA Form 1018. 1845.7101 Section 1845.7101 Federal Acquisition Regulations System NATIONAL AERONAUTICS... Instructions for preparing NASA Form 1018. NASA must account for and report assets in accordance with 31 U.S.C...) instructions. Since contractors maintain NASA's official records for its assets in their possession, NASA must...

  13. 48 CFR 1845.7101 - Instructions for preparing NASA Form 1018.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... NASA Form 1018. 1845.7101 Section 1845.7101 Federal Acquisition Regulations System NATIONAL AERONAUTICS... Instructions for preparing NASA Form 1018. NASA must account for and report assets in accordance with 31 U.S.C...) instructions. Since contractors maintain NASA's official records for its assets in their possession, NASA must...

  14. 48 CFR 1845.7101 - Instructions for preparing NASA Form 1018.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... NASA Form 1018. 1845.7101 Section 1845.7101 Federal Acquisition Regulations System NATIONAL AERONAUTICS... Instructions for preparing NASA Form 1018. NASA must account for and report assets in accordance with 31 U.S.C...) instructions. Since contractors maintain NASA's official records for its assets in their possession, NASA must...

  15. Pillars of Support: A Functional Asset-Based Framework for ABE Learners

    ERIC Educational Resources Information Center

    Reynolds, Sharon; Johnson, Jerry

    2014-01-01

    This paper reported results from a qualitative analysis of assets and supports disclosed in the narratives of adult basic education students. These students were identified as exemplary by their instructors for academic achievement, hours of program attendance, or community service. Themes were identified using the "Four Pillars"…

  16. 40 CFR 280.92 - Definition of terms.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... to the SEC; (2) an annual report of tangible net worth submitted to Dun and Bradstreet; or (3) annual... or refined and all facilities from which petroleum is sold or transferred to other petroleum.... Tangible net worth means the tangible assets that remain after deducting liabilities; such assets do not...

  17. 40 CFR 280.92 - Definition of terms.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... to the SEC; (2) an annual report of tangible net worth submitted to Dun and Bradstreet; or (3) annual... or refined and all facilities from which petroleum is sold or transferred to other petroleum.... Tangible net worth means the tangible assets that remain after deducting liabilities; such assets do not...

  18. 40 CFR 280.92 - Definition of terms.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... to the SEC; (2) an annual report of tangible net worth submitted to Dun and Bradstreet; or (3) annual... or refined and all facilities from which petroleum is sold or transferred to other petroleum.... Tangible net worth means the tangible assets that remain after deducting liabilities; such assets do not...

  19. Getting past the dual logic: findings from a pilot asset mapping exercise in Sheffield, UK.

    PubMed

    South, Jane; Giuntoli, Gianfranco; Kinsella, Karina

    2017-01-01

    Asset-based approaches seek to identify and mobilise the personal, social and organisational resources available to communities. Asset mapping is a recognised method of gathering an inventory of neighbourhood assets and is underpinned by a fundamentally different logic to traditional needs assessments. The aim of this paper is to explore how asset mapping might be used as a tool for health improvement. It reports on a qualitative evaluation of a pilot asset mapping project carried out in two economically disadvantaged neighbourhoods in Sheffield, UK. The project involved community health champions working with two community organisations to identify assets linked to the health and wellbeing of their neighbourhoods. The evaluation was undertaken in 2012 after mapping activities had been completed. A qualitative design, using theory of change methodology, was used to explore assumptions between activities, mechanisms and outcomes. Semi structured interviews were undertaken with a purposive sample of 11 stakeholders including champions, community staff and strategic partners. Thematic analysis was used and themes were identified on the process of asset mapping, the role of champions and the early outcomes for neighbourhoods and services. Findings showed that asset mapping was developmental and understandings grew as participatory activities were planned and implemented. The role of the champions was limited by numbers involved, nonetheless meaningful engagement occurred with residents which led to personal and social resources being identified. Most early outcomes were focused on the lead community organisations. There was less evidence of results feeding into wider planning processes because of the requirements for more quantifiable information. The paper discusses the importance of relational aspects of asset mapping both within communities and between communities and services. The conclusions are that it is insufficient to switch from the logic of needs to assets without building asset mapping as part of a broader planning process. © 2015 John Wiley & Sons Ltd.

  20. Department of Defense Progress in Financial Management Reform

    DTIC Science & Technology

    2000-05-09

    financial reporting , incomplete documentation, and weak internal controls, including computer controls, continue to prevent the government from accurately reporting a significant portion of its assets, liabilities, and costs. Material financial management deficiencies identified at DOD, taken together, continue to represent the single largest obstacle that must be effectively addressed to achieve an unqualified opinion on the U.S. government’s consolidated financial statements. DOD’s vast operations--with an estimated $1 trillion in assets, nearly $1

  1. Leap Frog Digital Sensors and Definition, Integration & Testing FY 2003 Annual Report

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

    Meitzler, Wayne D.; Ouderkirk, Steven J.; Shoemaker, Steven V.

    2003-12-31

    The objective of Leap Frog is to develop a comprehensive security tool that is transparent to the user community and more effective than current methods for preventing and detecting security compromises of critical physical and digital assets. Current security tools intrude on the people that interact with these critical assets by requiring them to perform additional functions or having additional visible sensors. Leap Frog takes security to the next level by being more effective and reducing the adverse impact on the people interacting with protected assets.

  2. East Europe Report, Economic and Industrial Affairs.

    DTIC Science & Technology

    1984-05-04

    Unity of Actual Percentage of total measurement 1981 CSSR CSR km 7,810 6.1 9.9 thousands 1,169 7.6 11.3 million Kcs 70,969 11.0 15.3 thousands...1981 Percentage of total in CSR 19.2 41.7 28.1 8.0 15.3 8.1 41.0 53.7 24.7 The percentage of the total capital assets for the pertinent...in the composition of the capital assets, while in the industries of the CSR and CSSR as a whole machinery assets account for only about one-half

  3. 29 CFR 4007.8 - Late payment penalty charges.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... administrator reports— (i) The fair market value of the plan's assets for the premium payment year, and (ii) An estimate of the plan's premium funding target for the premium payment year that is certified by an enrolled... determined from the value of assets and estimated premium funding target so reported. [64 FR 66385, Nov. 26...

  4. Community participation to refine measures of socio-economic status in urban slum settings in Kenya.

    PubMed

    Ngongo, Carrie Jane; Mathingau, Florence Alice; Burke, Heather; Brieger, William; Frick, Kevin; Chapman, Kimberly; Breiman, Robert

    Ownership of household durable assets can be a useful proxy for determining relative socio-economic status in a community, but the assets that should be measured are not always unambiguous. Often the selection of asset variables has been ad hoc or not well explained in the literature. Although the benefits of conducting focus groups to design surveys are widely recognized, the use of focus groups to adapt community-specific asset indices has not previously been reported in Kenya. This article describes how focus group discussions can allow communities to express how residents value assets and distinguish relative wealth. Focus group discussions were conducted within the informal urban settlement of Kibera in Nairobi, Kenya. Participants identified assets that distinguish between the poorest and the least poor in their community. They considered whether they would move away from the slum if they had the opportunity, and many would not, citing reasons ranging from loyalty to the community to greater living expenses on the outside. Local perceptions of relative poverty and mobility provide insight into how quality of life in this setting can be assessed and potentially improved. Moreover, a qualitative approach can lead to the adaptation of a community asset index for use in further research.

  5. Understanding poverty through the eyes of the poor: The case of Usangu Plains in Tanzania

    NASA Astrophysics Data System (ADS)

    Kadigi, Reuben M. J.; Mdoe, N. S. Y.; Ashimogo, G. C.

    Descriptions and perceptions of poverty and its myriad dimensions are as many and varied as the ways in which poverty affects the daily lives of the poor. Poverty is not simply an issue of income. When the poor themselves are asked what poverty means, they highlight a range of aspects. Rather than income-related issues they highlight concerns related to intangible assets, such as a sense of voice vis-à-vis other members of their community as well as their state of health, literacy and access to assets. This paper presents results of analysis that emanate from a participatory poverty assessment (PPA), which was conducted in Usangu Plains between 2002 and 2005. The assessment involved the use of a number of poverty measures including among others, the wealth ranking and livelihood analysis using both qualitative and quantitative approaches. The results of analysis showed an array of poverty indicators differing from one locality to another. However, the access to land with moderate slopes and water for irrigation ranked as the most important indicator. In addition, rice production was perceived as one of the key factors that lift a household from a lower to a higher level of well-being. A person who harvests adequate rice was perceived as having almost everything such as money, food, can build a good house, and has social status in the community. The poor households harvest little rice because they cultivate little land using mostly their own family labour and they have therefore, problems in securing their daily meal. Other indicators included the possession of livestock, education level, membership of local societies and associations as well as the ability to pay for health services. The quantitative analysis for the subset of the ‘poor’ households showed lower direct dependency on water related activities compared to other households. This illustrates the impact of reduced access of poorer households to natural resources (water and land resources in particular), which force them to rely more on other sources of income, and mainly on sale of labour. The decomposition of total income showed that of all the household income-generating activities, irrigated agriculture represents an inequality-decreasing source of income.

  6. Accounting- versus economic-based rates of return: implications for profitability measures in the pharmaceutical industry.

    PubMed

    Skrepnek, Grant H

    2004-01-01

    Accounting-based profits have indicated that pharmaceutical firms have achieved greater returns relative to other sectors. However, partially due to the theoretically inappropriate reporting of research and development (R&D) expenditures according to generally accepted accounting principles, evidence suggests that a substantial and upward bias is present in accounting-based rates of return for corporations with high levels of intangible assets. Given the intensity of R&D in pharmaceutical firms, accounting-based profit metrics in the drug sector may be affected to a greater extent than other industries. The aim of this work was to address measurement issues associated with corporate performance and factors that contribute to the bias within accounting-based rates of return. Seminal and broadly cited works on the subject of accounting- versus economic-based rates of return were reviewed from the economic and finance literature, with an emphasis placed on issues and scientific evidence directly related to the drug development process and pharmaceutical industry. With international convergence and harmonization of accounting standards being imminent, stricter adherence to theoretically sound economic principles is advocated, particularly those based on discounted cash-flow methods. Researchers, financial analysts, and policy makers must be cognizant of the biases and limitations present within numerous corporate performance measures. Furthermore, the development of more robust and valid economic models of the pharmaceutical industry is required to capture the unique dimensions of risk and return of the drug development process. Empiric work has illustrated that estimates of economic-based rates of return range from approximately 2 to approximately 11 percentage points below various accounting-based rates of return for drug companies. Because differences in the nature of risk and uncertainty borne by drug manufacturers versus other sectors make comparative assessments of performance challenging and often inappropriate, continued work in this area is warranted.

  7. Commercial Building Energy Asset Rating Program -- Market Research

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

    McCabe, Molly J.; Wang, Na

    2012-04-19

    Under contract to Pacific Northwest National Laboratory, HaydenTanner, LLC conducted an in-depth analysis of the potential market value of a commercial building energy asset rating program for the U.S. Department of Energy (DOE) Office of Energy Efficiency and Renewable Energy. The market research objectives were to: (1) Evaluate market interest and need for a program and tool to offer asset rating and rapidly identify potential energy efficiency measures for the commercial building sector. (2) Identify key input variables and asset rating outputs that would facilitate increased investment in energy efficiency. (3) Assess best practices and lessons learned from existing nationalmore » and international energy rating programs. (4) Identify core messaging to motivate owners, investors, financiers, and others in the real estate sector to adopt a voluntary asset rating program and, as a consequence, deploy high-performance strategies and technologies across new and existing buildings. (5) Identify leverage factors and incentives that facilitate increased investment in these buildings. To meet these objectives, work consisted of a review of the relevant literature, examination of existing and emergent asset and operational rating systems, interviews with industry stakeholders, and an evaluation of the value implication of an asset label on asset valuation. This report documents the analysis methodology and findings, conclusion, and recommendations. Its intent is to support and inform the DOE Office of Energy Efficiency and Renewable Energy on the market need and potential value impacts of an asset labeling and diagnostic tool to encourage high-performance new buildings and building efficiency retrofit projects.« less

  8. Each to Their Own CURE: Faculty Who Teach Course-Based Undergraduate Research Experiences Report Why You Too Should Teach a CURE†

    PubMed Central

    Shortlidge, Erin E.; Bangera, Gita; Brownell, Sara E.

    2017-01-01

    Course-based undergraduate research experiences (CUREs) meet national recommendations for integrating research experiences into life science curricula. As such, CUREs have grown in popularity and many research studies have focused on student outcomes from CUREs. Institutional change literature highlights that understanding faculty is also key to new pedagogies succeeding. To begin to understand faculty perspectives on CUREs, we conducted semi-structured interviews with 61 faculty who teach CUREs regarding why they teach CUREs, what the outcomes are, and how they would discuss a CURE with a colleague. Using grounded theory, participant responses were coded and categorized as tangible or intangible, related to both student and faculty-centered themes. We found that intangible themes were prevalent, and that there were significant differences in the emphasis on tangible themes for faculty who have developed their own independent CUREs when compared with faculty who implement pre-developed, national CUREs. We focus our results on the similarities and differences among the perspectives of faculty who teach these two different CURE types and explore trends among all participants. The results of this work highlight the need for considering a multi-dimensional framework to understand, promote, and successfully implement CUREs. PMID:28656071

  9. Exploring low-income families' financial barriers to food allergy management and treatment.

    PubMed

    Minaker, Leia M; Elliott, Susan J; Clarke, Ann

    2014-01-01

    Objectives. Low-income families may face financial barriers to management and treatment of chronic illnesses. No studies have explored how low-income individuals and families with anaphylactic food allergies cope with financial barriers to anaphylaxis management and/or treatment. This study explores qualitatively assessed direct, indirect, and intangible costs of anaphylaxis management and treatment faced by low-income families. Methods. In-depth, semistructured interviews with 23 participants were conducted to gain insight into income-related barriers to managing and treating anaphylactic food allergies. Results. Perceived direct costs included the cost of allergen-free foods and allergy medication and costs incurred as a result of misinformation about social support programs. Perceived indirect costs included those associated with lack of continuity of health care. Perceived intangible costs included the stress related to the difficulty of obtaining allergen-free foods at the food bank and feeling unsafe at discount grocery stores. These perceived costs represented barriers that were perceived as especially salient for the working poor, immigrants, youth living in poverty, and food bank users. Discussion. Low-income families report significant financial barriers to food allergy management and anaphylaxis preparedness. Clinicians, advocacy groups, and EAI manufacturers all have a role to play in ensuring equitable access to medication for low-income individuals with allergies.

  10. Life Satisfaction of University Students in Relation to Family and Food in a Developing Country

    PubMed Central

    Schnettler, Berta; Miranda-Zapata, Edgardo; Grunert, Klaus G.; Lobos, Germán; Denegri, Marianela; Hueche, Clementina; Poblete, Héctor

    2017-01-01

    Life satisfaction and satisfaction with food-related life (SWFoL) are associated with healthy eating habits, family interaction around eating and family support. The present study evaluates the relationship between SWFoL and satisfaction with family life (SWFaL), and their relationship with life satisfaction in university students. We identify the relationship of two different types of family support and student SWFaL and explore a moderator effect of gender. A questionnaire was applied to a non-probabilistic sample of 370 students of both genders (mean age 21 years) in Chile, including Satisfaction with Life Scale, SWFoL scale, SWFaL scale, and the Family Resources Scale. Using structural equation modeling, we found that students’ life satisfaction was related to SWFaL and food-related life. A high positive relationship was identified between intangible family support and students’ SWFaL, which would have a mediating role between intangible support and life satisfaction. Using multi-group analysis, a moderator effect of gender was not found. These findings suggest that improving SWFoL, SWFaL and intangible family support is important for both female and male students. PMID:28932203

  11. Life Satisfaction of University Students in Relation to Family and Food in a Developing Country.

    PubMed

    Schnettler, Berta; Miranda-Zapata, Edgardo; Grunert, Klaus G; Lobos, Germán; Denegri, Marianela; Hueche, Clementina; Poblete, Héctor

    2017-01-01

    Life satisfaction and satisfaction with food-related life (SWFoL) are associated with healthy eating habits, family interaction around eating and family support. The present study evaluates the relationship between SWFoL and satisfaction with family life (SWFaL), and their relationship with life satisfaction in university students. We identify the relationship of two different types of family support and student SWFaL and explore a moderator effect of gender. A questionnaire was applied to a non-probabilistic sample of 370 students of both genders (mean age 21 years) in Chile, including Satisfaction with Life Scale, SWFoL scale, SWFaL scale, and the Family Resources Scale. Using structural equation modeling, we found that students' life satisfaction was related to SWFaL and food-related life. A high positive relationship was identified between intangible family support and students' SWFaL, which would have a mediating role between intangible support and life satisfaction. Using multi-group analysis, a moderator effect of gender was not found. These findings suggest that improving SWFoL, SWFaL and intangible family support is important for both female and male students.

  12. The health-related social costs of alcohol in Belgium.

    PubMed

    Verhaeghe, Nick; Lievens, Delfine; Annemans, Lieven; Vander Laenen, Freya; Putman, Koen

    2017-12-16

    Alcohol is associated with adverse health effects causing a considerable economic impact to society. A reliable estimate of this economic impact for Belgium is lacking. This is the aim of the study. A prevalence-based approach estimating the direct, indirect and intangible costs for the year 2012 was used. Attributional fractions for a series of health effects were derived from literature. The human capital approach was used to estimate indirect costs, while the concept of disability-adjusted life years was used to estimate intangible costs. Sensitivity and scenario analyses were conducted to assess the uncertainty around cost estimates and to evaluate the impact of alternative modelling assumptions. In 2012, total alcohol-attributable direct costs were estimated at €906.1 million, of which the majority were due to hospitalization (€743.7 million, 82%). The indirect costs amounted to €642.6 million, of which 62% was caused by premature mortality. Alcohol was responsible for 157,500 disability-adjusted life years representing €6.3 billion intangible costs. Despite a number of limitations intrinsic to this kind of research, the study can be considered as the most comprehensive analysis thus far of the health-related social costs of alcohol in Belgium.

  13. Counting the cost: estimating the economic benefit of pedophile treatment programs.

    PubMed

    Shanahan, M; Donato, R

    2001-04-01

    The principal objective of this paper is to identify the economic costs and benefits of pedophile treatment programs incorporating both the tangible and intangible cost of sexual abuse to victims. Cost estimates of cognitive behavioral therapy programs in Australian prisons are compared against the tangible and intangible costs to victims of being sexually abused. Estimates are prepared that take into account a number of problematic issues. These include the range of possible recidivism rates for treatment programs; the uncertainty surrounding the number of child sexual molestation offences committed by recidivists; and the methodological problems associated with estimating the intangible costs of sexual abuse on victims. Despite the variation in parameter estimates that impact on the cost-benefit analysis of pedophile treatment programs, it is found that potential range of economic costs from child sexual abuse are substantial and the economic benefits to be derived from appropriate and effective treatment programs are high. Based on a reasonable set of parameter estimates, in-prison, cognitive therapy treatment programs for pedophiles are likely to be of net benefit to society. Despite this, a critical area of future research must include further methodological developments in estimating the quantitative impact of child sexual abuse in the community.

  14. An assessment of the association between asset ownership and intimate partner violence in Pakistan.

    PubMed

    Murshid, N S

    2017-09-01

    This study assessed the association between women's reports of asset ownership (home and land) and experience of three types of intimate partner violence (IPV): physical violence, emotional violence, and husbands' controlling behaviors. Population-based secondary analysis. This cross-sectional study used data from a sub-sample of 658 women from the nationally representative Pakistan Demographic and Health Survey 2012-13. Logistic regression analyses were used to estimate the association between asset ownership and IPV. Results from logistic regressions indicated that when women owned assets their husbands were 2.3 times more likely to use controlling tactics (P < 0.001) which was mitigated only when women had a say in household decisions. Physical or emotional violence, however, was not significantly associated with women's asset ownership. The study findings highlight the importance of culture and context in policy implementation. Copyright © 2017 The Royal Society for Public Health. Published by Elsevier Ltd. All rights reserved.

  15. 26 CFR 1.860F-4 - REMIC reporting requirements and other administrative rules.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860F... required by section 6011(a), for each taxable year on Form 1066, U.S. Real Estate Mortgage Investment... assets that are real estate assets defined in section 856(c)(6)(B), computed by reference to the average...

  16. 26 CFR 1.860F-4 - REMIC reporting requirements and other administrative rules.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860F... required by section 6011(a), for each taxable year on Form 1066, U.S. Real Estate Mortgage Investment... assets that are real estate assets defined in section 856(c)(6)(B), computed by reference to the average...

  17. 26 CFR 1.860F-4 - REMIC reporting requirements and other administrative rules.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.860F-4 REMIC... 6011(a), for each taxable year on Form 1066, U.S. Real Estate Mortgage Investment Conduit Income Tax... assets that are real estate assets defined in section 856(c)(6)(B), computed by reference to the average...

  18. 26 CFR 1.860F-4 - REMIC reporting requirements and other administrative rules.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860F... required by section 6011(a), for each taxable year on Form 1066, U.S. Real Estate Mortgage Investment... assets that are real estate assets defined in section 856(c)(6)(B), computed by reference to the average...

  19. 26 CFR 1.860F-4 - REMIC reporting requirements and other administrative rules.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860F... required by section 6011(a), for each taxable year on Form 1066, U.S. Real Estate Mortgage Investment... assets that are real estate assets defined in section 856(c)(6)(B), computed by reference to the average...

  20. Case Study Application Of Determining End Of Asset Physical Life Using Survival Analysis:(WERF Report INFR2R11a)

    EPA Science Inventory

    Abstract:This case study application provides discussion on a selected application of advanced concepts, included in the End of Asset Life Reinvestment decision-making process tool, using a utility practitioner’s data set. The tool provides step-by-step process guidance to the as...

  1. Developmental Assets and Ethnic Identity as Predictors of Thriving in Hispanic Adolescents

    ERIC Educational Resources Information Center

    Alvarado, Melissa; Ricard, Richard J.

    2013-01-01

    This study examined the confluence of developmental assets, ethnic identity, and acculturative stress in the prediction of thriving among Hispanic adolescents. Thriving is used to encompass youth who are not only doing well now but who are also on the trajectory toward overall success. Study participants included 130 self-reported Hispanic middle…

  2. Life Satisfaction in Early Adolescence: Personal, Neighborhood, School, Family, and Peer Influences

    ERIC Educational Resources Information Center

    Oberle, Eva; Schonert-Reichl, Kimberly A.; Zumbo, Bruno D.

    2011-01-01

    Drawing from an ecological assets framework as well as research and theory on positive youth development, this study examined the relationship of early adolescents' satisfaction with life to trait optimism and assets representing the social contexts in which early adolescents spend most of their time. Self-reports of satisfaction with life,…

  3. 12 CFR 325.2 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Report.” (m) Leverage ratio means the ratio of Tier 1 capital to total assets, as calculated under this... assets may be included in calculating the bank's Tier 1 capital. (v) Tier 1 capital or core capital means... in excess of the limit set forth in § 325.5(g), minus identified losses (to the extent that Tier 1...

  4. Effects of Youth Assets on Adolescent Alcohol, Tobacco, Marijuana Use, and Sexual Behavior

    ERIC Educational Resources Information Center

    Dunn, Michael S.; Kitts, Cathy; Lewis, Sandy; Goodrow, Bruce; Scherzer, Gary D.

    2011-01-01

    Background: Alcohol, tobacco, marijuana use, and sexual behaviors are consistently reported by high school students in the United States and can contribute to reduced quality of life. Empirical research finds that many assets may act as a protective factor for adolescent risk behaviors. As such, the purpose of this study was to examine the…

  5. Region 3 Land Reuse Assessment Reports

    EPA Pesticide Factsheets

    The Land Reuse Assessment Reports outlines the history and current status of remediated properties in Region 3. These reports show the transformation of former contaminated sites into community assets.

  6. Health and Academic Achievement: Cumulative Effects of Health Assets on Standardized Test Scores Among Urban Youth in the United States*

    PubMed Central

    Ickovics, Jeannette R.; Carroll-Scott, Amy; Peters, Susan M.; Schwartz, Marlene; Gilstad-Hayden, Kathryn; McCaslin, Catherine

    2014-01-01

    Background The Institute of Medicine (2012) concluded that we must “strengthen schools as the heart of health.” To intervene for better outcomes in both health and academic achievement, identifying factors that impact children is essential. Study objectives are to (1) document associations between health assets and academic achievement, and (2) examine cumulative effects of these assets on academic achievement. Methods Participants include 940 students (grades 5 and 6) from 12 schools randomly selected from an urban district. Data include physical assessments, fitness testing, surveys, and district records. Fourteen health indicators were gathered including physical health (eg, body mass index [BMI]), health behaviors (eg, meeting recommendations for fruit/vegetable consumption), family environment (eg, family meals), and psychological well-being (eg, sleep quality). Data were collected 3-6 months prior to standardized testing. Results On average, students reported 7.1 health assets out of 14. Those with more health assets were more likely to be at goal for standardized tests (reading/writing/mathematics), and students with the most health assets were 2.2 times more likely to achieve goal compared with students with the fewest health assets (both p < .001). Conclusions Schools that utilize nontraditional instructional strategies to improve student health may also improve academic achievement, closing equity gaps in both health and academic achievement. PMID:24320151

  7. The Warfighter Associate: decision-support software agent for the management of intelligence, surveillance, and reconnaissance (ISR) assets

    NASA Astrophysics Data System (ADS)

    Buchler, Norbou; Marusich, Laura R.; Sokoloff, Stacey

    2014-06-01

    A unique and promising intelligent agent plug-in technology for Mission Command Systems— the Warfighter Associate (WA)— is described that enables individuals and teams to respond more effectively to the cognitive challenges of Mission Command, such as managing limited intelligence, surveillance, and reconnaissance (ISR) assets and information sharing in a networked environment. The WA uses a doctrinally-based knowledge representation to model role-specific workflows and continuously monitors the state of the operational environment to enable decision-support, delivering the right information to the right person at the right time. Capabilities include: (1) analyzing combat events reported in chat rooms and other sources for relevance based on role, order-of-battle, time, and geographic location, (2) combining seemingly disparate pieces of data into meaningful information, (3) driving displays to provide users with map based and textual descriptions of the current tactical situation, and (4) recommending courses of action with respect to necessary staff collaborations, execution of battle-drills, re-tasking of ISR assets, and required reporting. The results of a scenario-based human-in-the-loop experiment are reported. The underlying WA knowledge-graph representation serves as state traces, measuring aspects of Soldier decision-making performance (e.g. improved efficiency in allocating limited ISR assets) across runtime as dynamic events unfold on a simulated battlefield.

  8. JPRS Report China

    DTIC Science & Technology

    1988-10-05

    enterprises’ shareholders, we should go through the legal procedures of clearing property , checking capital, and determining shares to ensure the...following aspects: 1. Reform of asset relationships: The objectives of the reform are to basically change the present situation where the property rights...of the publicly-owned assets are ill- defined and there is no one to take responsibility, to create independent and competitive owners of property

  9. 76 FR 1477 - Self-Regulatory Organizations; NYSE Arca, Inc.; Notice of Filing of Proposed Rule Change Relating...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-01-10

    ... site at http://www.factorshares.net or a Fund's periodic reports on Form 10-Q and/ or Form 10-K as... leveraged basis, each Fund will seek to rebalance daily both its long and short positions around the net asset value (``NAV'') Calculation Time (as described below under ``Net Asset Value''). The purpose of...

  10. Controls Over Army Real Property Financial Reporting

    DTIC Science & Technology

    2008-03-28

    Property Accountability System DUSD(I&E) Deputy Under Secretary of Defense (Installations and Environment) GAO Government Accountability Office GAAP ... depreciate real property, and pass financial data to the financial statements. The process should employ the same system functionality and monthly cutoff...acquisition cost of assets less accumulated depreciation on those assets. Real Property Responsibilities The U.S. Army Assistant Chief of Staff for

  11. 12 CFR Appendix D to Part 225 - Capital Adequacy Guidelines for Bank Holding Companies: Tier 1 Leverage Measure

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Consolidated Financial Statements (FR Y-9C Report), less goodwill; amounts of mortgage servicing assets... part. b. The tier 1 leverage guidelines apply on a consolidated basis to any bank holding company with consolidated assets of $500 million or more. The tier 1 leverage guidelines also apply on a consolidated basis...

  12. 12 CFR 8.6 - Fees for special examinations and investigations.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... receives a composite rating of 3 under the Uniform Financial Institutions Rating System (UFIRS) at its most recent examination and by 2.0 for each bank that receives a composite UFIRS rating of 4 or 5 at such... related assets are those assets reported on Schedule RC-T of FFIEC Forms 031 and 041, Line 10 (columns A...

  13. 12 CFR 8.6 - Fees for special examinations and investigations.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... receives a composite rating of 3 under the Uniform Financial Institutions Rating System (UFIRS) at its most recent examination and by 2.0 for each bank that receives a composite UFIRS rating of 4 or 5 at such... related assets are those assets reported on Schedule RC-T of FFIEC Forms 031 and 041, Line 10 (columns A...

  14. 12 CFR 8.6 - Fees for special examinations and investigations.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... receives a composite rating of 3 under the Uniform Financial Institutions Rating System (UFIRS) at its most recent examination and by 2.0 for each bank that receives a composite UFIRS rating of 4 or 5 at such... related assets are those assets reported on Schedule RC-T of FFIEC Forms 031 and 041, Line 10 (columns A...

  15. Carrying a Weapon to School: The Influence of Youth Assets at Home and School

    ERIC Educational Resources Information Center

    Marsh, Shawn C.; Evans, William P.

    2007-01-01

    Eighth and tenth grade students (n= 1,619) reported on exposure to risk and protective assets in their day-to-day lives. The relationship between carrying a weapon to school and risk and protective factors in the home and school ecological domains was explored through logistic regression conducted separately by gender. Environmental control in the…

  16. Associations of participation in community assets with health-related quality of life and healthcare usage: a cross-sectional study of older people in the community

    PubMed Central

    Munford, Luke A; Sidaway, Mark; Blakemore, Amy; Sutton, Matt; Bower, Pete

    2017-01-01

    Background Community assets are promoted as a way to improve quality of life and reduce healthcare usage. However, the quantitative impact of participation in community assets on these outcomes is not known. Methods We examined the association between participation in community assets and health-related quality of life (HRQoL) (EuroQol-5D-5L) and healthcare usage in 3686 individuals aged ≥65 years. We estimated the unadjusted differences in EuroQol-5D-5L scores and healthcare usage between participants and non-participants in community assets and then used multivariate regression to examine scores adjusted for sociodemographic and limiting long-term health conditions. We derived the net benefits of participation using a range of threshold values for a quality-adjusted life year (QALY). Results 50% of individuals reported participation in community assets. Their EuroQol-5D-5L scores were 0.094 (95% CI 0.077 to 0.111) points higher than non-participants. Controlling for sociodemographic characteristics reduced this differential to 0.081 (95% CI 0.064 to 0.098). Further controlling for limiting long-term conditions reduced this effect to 0.039 (95% CI 0.025 to 0.052). Once we adjusted for sociodemographic and limiting long-term conditions, the reductions in healthcare usage and costs associated with community asset participation were not statistically significant. Based on a threshold value of £20 000 per QALY, the net benefits of participation in community assets were £763 (95% CI £478 to £1048) per participant per year. Conclusions Participation in community assets is associated with substantially higher HRQoL but is not associated with lower healthcare costs. The social value of developing community assets is potentially substantial. PMID:28183807

  17. Community concepts of poverty: an application to premium exemptions in Ghana’s National Health Insurance Scheme

    PubMed Central

    2013-01-01

    Background Poverty is multi dimensional. Beyond the quantitative and tangible issues related to inadequate income it also has equally important social, more intangible and difficult if not impossible to quantify dimensions. In 2009, we explored these social and relativist dimension of poverty in five communities in the South of Ghana with differing socio economic characteristics to inform the development and implementation of policies and programs to identify and target the poor for premium exemptions under Ghana’s National Health Insurance Scheme. Methods We employed participatory wealth ranking (PWR) a qualitative tool for the exploration of community concepts, identification and ranking of households into socioeconomic groups. Key informants within the community ranked households into wealth categories after discussing in detail concepts and indicators of poverty. Results Community defined indicators of poverty covered themes related to type of employment, educational attainment of children, food availability, physical appearance, housing conditions, asset ownership, health seeking behavior, social exclusion and marginalization. The poverty indicators discussed shared commonalities but contrasted in the patterns of ranking per community. Conclusion The in-depth nature of the PWR process precludes it from being used for identification of the poor on a large national scale in a program such as the NHIS. However, PWR can provide valuable qualitative input to enrich discussions, development and implementation of policies, programs and tools for large scale interventions and targeting of the poor for social welfare programs such as premium exemption for health care. PMID:23497484

  18. Community concepts of poverty: an application to premium exemptions in Ghana's National Health Insurance Scheme.

    PubMed

    Aryeetey, Genevieve C; Jehu-Appiah, Caroline; Kotoh, Agnes M; Spaan, Ernst; Arhinful, Daniel K; Baltussen, Rob; van der Geest, Sjaak; Agyepong, Irene A

    2013-03-14

    Poverty is multi dimensional. Beyond the quantitative and tangible issues related to inadequate income it also has equally important social, more intangible and difficult if not impossible to quantify dimensions. In 2009, we explored these social and relativist dimension of poverty in five communities in the South of Ghana with differing socio economic characteristics to inform the development and implementation of policies and programs to identify and target the poor for premium exemptions under Ghana's National Health Insurance Scheme. We employed participatory wealth ranking (PWR) a qualitative tool for the exploration of community concepts, identification and ranking of households into socioeconomic groups. Key informants within the community ranked households into wealth categories after discussing in detail concepts and indicators of poverty. Community defined indicators of poverty covered themes related to type of employment, educational attainment of children, food availability, physical appearance, housing conditions, asset ownership, health seeking behavior, social exclusion and marginalization. The poverty indicators discussed shared commonalities but contrasted in the patterns of ranking per community. The in-depth nature of the PWR process precludes it from being used for identification of the poor on a large national scale in a program such as the NHIS. However, PWR can provide valuable qualitative input to enrich discussions, development and implementation of policies, programs and tools for large scale interventions and targeting of the poor for social welfare programs such as premium exemption for health care.

  19. Life satisfaction in early adolescence: personal, neighborhood, school, family, and peer influences.

    PubMed

    Oberle, Eva; Schonert-Reichl, Kimberly A; Zumbo, Bruno D

    2011-07-01

    Drawing from an ecological assets framework as well as research and theory on positive youth development, this study examined the relationship of early adolescents' satisfaction with life to trait optimism and assets representing the social contexts in which early adolescents spend most of their time. Self-reports of satisfaction with life, optimism, and ecological assets in the school (school connectedness), neighborhood (perceived neighborhood support), family (perceived parental support), and peer group (positive peer relationships) were assessed in a sample of 1,402 4th to 7th graders (47% female) from 25 public elementary schools. Multilevel modeling (MLM) was conducted to analyze the variability in life satisfaction both at the individual and the school level. As hypothesized, adding optimism and the dimensions representing the ecology of early adolescence to the model significantly reduced the variability in life satisfaction at both levels of analysis. Both personal (optimism) and all of the ecological assets significantly and positively predicted early adolescents' life satisfaction. The results suggest the theoretical and practical utility of an assets approach for understanding life satisfaction in early adolescence.

  20. An intangible energy in the functioning biosystem. II: Useful parallels with circuit theory and with non-linear optics.

    PubMed

    Reid, B L

    1995-06-01

    The argument is developed that a structure and function already exists in selected inanimate systems for an intangible energy dissipating these systems and that, in so doing, this energy exhibits certain properties, readily recognised in the functioning biosystem. The central thesis is that, during dissipation, the structure of the biosystem affords opportunity for an enhanced display of these properties, so that this structure can be rationally recognised as obligatory in the transition, inanimate to animate matter. The systems chosen are those of reactance in linear circuit theory of electronics, and some recent developments in non-linear optics, both of which rely on imaginary or quantal force to display observable effects. Discussion occurs on the fashion which the development of a statistical formalism as a basis for the study of squeezed states of light in these non-linear systems, has, at the same time, overcome a long standing veto on the practical use of quantal energy associated with the Uncertainty Principle of Heisenberg. These ideas are used to vindicate the suggestion that a theoretical basis is presently available for an engineering type approach, toward an intangible force as it exists in the biosystem. The origins and properties of such a force continue to be considered by many as immersed in mysticism.

  1. Exploring Bim for Operational Integrated Asset Management - a Preliminary Study Utilising Real-World Infrastructure Data

    NASA Astrophysics Data System (ADS)

    Boyes, G. A.; Ellul, C.; Irwin, D.

    2017-10-01

    The use of 3D information models within collaborative working environments and the practice of Building Information Modelling (BIM) are becoming more commonplace within infrastructure projects. Currently used predominantly during the design and construction phase, the use of BIM is capable in theory of providing the information at handover that will satisfy the Asset Information Requirements (AIRs) of the future Infrastructure Manager (IM). One particular challenge is establishing a link between existing construction-centric information and the asset-centric information needed for future operations. Crossrail, a project to build a new high-frequency railway underneath London, is handling many such challenges as they prepare to handover their digital information to the future operator, in particular the need to provide a two-way link between a federated 3D CAD model and an object-relational Asset Information Management System (AIMS). This paper focusses on the potential for improved Asset Management (AM) by integrating BIM and GIS systems and practices, and makes a preliminary report on how 3D spatial queries can be used to establish a two-way relational link between two information systems (3D geometry and asset lists), as well as the challenges being overcome to transform the data to be suitable for AM.

  2. Defense Logistics: DOD Has Addressed Most Reporting Requirements and Continues to Refine Its Asset Visibility Strategy

    DTIC Science & Technology

    2015-12-01

    Development, Test, and Evaluation RFID Radio Frequency Identification SEP Supporting Execution Plan Strategy Strategy to Improve Asset...migration of active Radio Frequency Identification ( RFID )19 from a proprietary communication standard protocol to an international standard to...technologies enabling hands-off processing of materiel deploying through the Defense Transportation System. Materiel marked with RFID tags may be remotely

  3. 17 CFR 270.30b1-6T - Weekly portfolio report for certain money market funds.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...; (I) The amortized cost value; and (J) In the case of a tax-exempt security, whether there is a demand... the fund's stable net asset value per share or stable price per share pursuant to § 270.2a-7(c)(1...) Market-based NAV means a money market fund's net asset value per share calculated using available market...

  4. Clinically Competent and Fiscally at Risk: Impact of Debt and Financial Parameters on the Surgical Resident.

    PubMed

    Tevis, Sarah E; Rogers, Andrew P; Carchman, Evie H; Foley, Eugene F; Harms, Bruce A

    2018-05-31

    While the costs of medical training continue to increase, surgeon income and personal financial decisions may be challenged to manage this expanding debt burden. We sought to characterize the financial liability, assets, income, and debt of surgical residents, and evaluate the necessity for additional financial training. All surgical trainees at a single academic center completed a detailed survey. Questions focused on issues related to debt, equity, cash flow, financial education, and fiscal parameters. Responses were used to calculate debt-to-asset and debt-to-income ratios. Predictors of moderate risk debt-to-asset ratio (0.5 to 0.9), high risk debt-to-asset ratio (≥0.9), and high risk debt-to-income ratio (>0.4) were evaluated. All analyses were performed in SPSS v.21. One hundred five trainees completed the survey (80% response rate), with 38% of respondents reporting greater than $200,000 in educational debt. Overall, 82% of respondents had a moderate or high risk debt-to-asset ratio. Residency program, year, sex, and perception of financial knowledge did not correlate with high risk debt-to-asset ratio. Residents with high debt-to-asset ratios were more likely to have a high level of concern about debt (52% vs 0%, p < 0.001) when compared with residents who had low debt-to-asset ratios. The majority (79%) of respondents felt strongly that inclusion of additional financial training in residency education is a critical need. In a climate of increasingly delayed financial gratification, surgical trainees are on critically unstable financial footing. There is a major gap in current surgical education that requires reassessment for the long-term financial health of residents. Copyright © 2018 American College of Surgeons. Published by Elsevier Inc. All rights reserved.

  5. Understanding Building Infrastructure and Building Operation through DOE Asset Score Model: Lessons Learned from a Pilot Project

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

    Wang, Na; Goel, Supriya; Gorrissen, Willy J.

    2013-06-24

    The U.S. Department of Energy (DOE) is developing a national voluntary energy asset score system to help building owners to evaluate the as-built physical characteristics (including building envelope, the mechanical and electrical systems) and overall building energy efficiency, independent of occupancy and operational choices. The energy asset score breaks down building energy use information by simulating building performance under typical operating and occupancy conditions for a given use type. A web-based modeling tool, the energy asset score tool facilitates the implementation of the asset score system. The tool consists of a simplified user interface built on a centralized simulation enginemore » (EnergyPlus). It is intended to reduce both the implementation cost for the users and increase modeling standardization compared with an approach that requires users to build their own energy models. A pilot project with forty-two buildings (consisting mostly offices and schools) was conducted in 2012. This paper reports the findings. Participants were asked to collect a minimum set of building data and enter it into the asset score tool. Participants also provided their utility bills, existing ENERGY STAR scores, and previous energy audit/modeling results if available. The results from the asset score tool were compared with the building energy use data provided by the pilot participants. Three comparisons were performed. First, the actual building energy use, either from the utility bills or via ENERGY STAR Portfolio Manager, was compared with the modeled energy use. It was intended to examine how well the energy asset score represents a building’s system efficiencies, and how well it is correlated to a building’s actual energy consumption. Second, calibrated building energy models (where they exist) were used to examine any discrepancies between the asset score model and the pilot participant buildings’ [known] energy use pattern. This comparison examined the end use breakdowns and more detailed time series data. Third, ASHRAE 90.1 prototype buildings were also used as an industry standard modeling approach to test the accuracy level of the asset score tool. Our analysis showed that the asset score tool, which uses simplified building simulation, could provide results comparable to a more detailed energy model. The buildings’ as-built efficiency can be reflected in the energy asset score. An analysis between the modeled energy use through the asset score tool and the actual energy use from the utility bills can further inform building owners about the effectiveness of their building’s operation and maintenance.« less

  6. Environmental cost-effectiveness analysis in intertemporal natural resource policy: evaluation of selective fishing gear.

    PubMed

    Kronbak, Lone Grønbæk; Vestergaard, Niels

    2013-12-15

    In most decision-making involving natural resources, the achievements of a given policy (e.g., improved ecosystem or biodiversity) are rather difficult to measure in monetary units. To address this problem, the current paper develops an environmental cost-effectiveness analysis (ECEA) to include intangible benefits in intertemporal natural resource problems. This approach can assist managers in prioritizing management actions as least cost solutions to achieve quantitative policy targets. The ECEA framework is applied to a selective gear policy case in Danish mixed trawl fisheries in Kattegat and Skagerrak. The empirical analysis demonstrates how a policy with large negative net benefits might be justified if the intangible benefits are included. Copyright © 2013 Elsevier Ltd. All rights reserved.

  7. Combat Medical Modernization: Posturing Low Supply And High Demand Assets To Meet Emerging And Future Capability Requirements

    DTIC Science & Technology

    2015-07-01

    OFFICE OF THE AIR FORCE SURGEON GENERAL FELLOWSHIP PAPER COMBAT MEDICAL MODERNIZATION: POSTURING LOW SUPPLY AND HIGH DEMAND ASSETS TO...Maj, USAF, MSC Scott A. Baker, Capt, USAF, MSC A Research Report Submitted to HQ AF/SG35X In Partial Fulfillment of Medical Plans Fellowship...i TABLE OF FIGURES 3 I. INTRODUCTION 5 II. CURRENT MEDICAL EN-ROUTE CARE CAPABILITY

  8. Culture: A Bridge to Understanding. Projects of the Federal Republic of Germany for Preserving the Cultural Assets of the Third World. Special Report No. 8-1988 (engl.).

    ERIC Educational Resources Information Center

    Schwarzwald, Sigrid

    1988-01-01

    By participating in the cultivation and preservation of existing cultural assets in developing nations, and by promoting the cultural, literary, and artistic manifestations within those countries, the West German government seeks to establish the essential prerequisites required for a thriving dialogue with those nations, and can aid in their…

  9. The Building Assets-Reducing Risks Program: Replication and Expansion of an Effective Strategy to Turn Around Low-Achieving Schools. i3 Development Grant. Final Report

    ERIC Educational Resources Information Center

    Corsello, Maryann; Sharma, Anu

    2015-01-01

    The Building Assets Reducing Risks (BARR) Model BARR is a comprehensive model that addresses the challenges that are part of the 9th grade transition year. BARR employs eight different school-wide and individual strategies that are built on positive relationships and ongoing monitoring of student data. In 2010, BARR received an Investing in…

  10. Barriers and facilitators of antiretroviral therapy adherence in rural Eastern province, Zambia: the role of household economic status.

    PubMed

    Masa, Rainier; Chowa, Gina; Nyirenda, Victor

    2017-07-01

    In Zambia, more people living with HIV now have access to lifesaving antiretroviral therapy than ever before. However, progress in HIV treatment and care has not always resulted in lower mortality. Adherence remains a critical barrier to treatment success. The objective of this study was to examine the barriers and facilitators of antiretroviral therapy adherence, particularly the role of household economic status. The study included a cross-sectional sample of 101 people living with HIV (PLHIV) in two rural communities in eastern Zambia. Adherence was measured using patient self-assessment and pharmacy information. Household economic status included components such as occupation, income, assets, food security, and debt. Multivariable logistic regression was conducted to examine the associations between household economic factors and adherence. Our findings suggest that the role of economic status on adherence appears to be a function of the economic component. Debt and non-farming-related occupation were consistently associated with non-adherence. The association between assets and adherence depends on the type of asset. Owning more transportation-related assets was consistently associated with non-adherence, whereas owning more livestock was associated with self-reported adherence. Additionally, living in a community with fewer economic opportunities was associated with non-adherence. The associations between place of residence and pharmacy refill adherence and between transportation assets and self-reported adherence were statistically significant. Improving adherence requires a multifaceted strategy that addresses the role of economic status as a potential barrier and facilitator. Programmes that provide economic opportunities and life-skills training may help PLHIV to overcome economic, social, and psychological barriers.

  11. Associations Between Bullying Involvement, Protective Factors, and Mental Health Among American Indian Youth.

    PubMed

    Gloppen, Kari; McMorris, Barbara; Gower, Amy; Eisenberg, Marla

    2017-08-17

    Bullying involvement as a victim or perpetrator is associated with depression and suicidality, and American Indian (AI) youth experience a disproportionately high rate of these mental health issues. This study assessed whether AI young people involved in bullying were more likely to experience negative mental health problems than AI youth who were not involved in bullying, and identified protective factors that might support this particularly vulnerable population. Data come from 1,409 8th, 9th, and 11th Grade AI students who completed the 2013 Minnesota Student Survey. Logistic regression models estimated associations between bullying involvement and internalizing symptoms and suicidality. Selected protective factors (internal assets, empowerment, positive student-teacher relationships, and feeling safe at school) were also examined as independent variables. All forms of bullying perpetration and victimization were associated with increased risk for mental health problems (odds ratio [OR]: 1.57-2.87). AI youth who reported higher levels of protective factors were less likely to report internalizing symptoms and suicidality even in the presence of bullying involvement. For example, AI youth who reported high levels of internal assets had half the odds of reporting internalizing symptoms compared with those with low levels of internal assets (OR = 0.53, confidence interval [CI] 0.38, 0.74). Findings suggest that, similar to a general sample of students, bullying-involved AI students are significantly more likely to experience mental health problems. Promoting school as a safe place and incorporating culturally relevant programming to promote internal assets such as positive identity, social competence, and empowerment among AI students could help reduce the negative effects of bullying involvement. (PsycINFO Database Record (c) 2017 APA, all rights reserved).

  12. Early Adolescents' Emotional Well-Being in the Classroom: The Role of Personal and Contextual Assets.

    PubMed

    Oberle, Eva

    2018-02-01

    The objective was to predict early adolescents' emotional well-being from personal and contextual assets in the classroom. Emotional well-being is a key indicator of health. Aligned with the positive youth development (PYD) framework, a supportive classroom environment and positive relationships with teachers and peers were contextual assets in the present study; positive self-concept was a personal asset. The sample was 406 grade 4 to 7 public elementary school students from diverse backgrounds (mean = 11.27 years; SD = 0.89; 50% female). Data were self-, teacher-, and peer-reported. Structural equation modeling (SEM) analyses were used to evaluate model fit and identify significant pathways. SEM indicated a good model fit. Overall, 68% of variability in early adolescents' emotional well-being was explained. Positive self-concept directly predicted emotional well-being. Supportive classroom environment predicted emotional well-being directly and indirectly through increases in positive social relationships and self-concept. Positive social relationships predicted well-being only indirectly through positive self-concept. Contextual and personal assets are central for early adolescents' emotional well-being. The interrelation among assets needs to be considered when understanding, and ultimately promoting students' emotional well-being. The present findings extend previous research and inform school-based intervention and prevention programming and teacher professional development. © 2018, American School Health Association.

  13. Using Photovoice and Asset Mapping to Inform a Community-Based Diabetes Intervention, Boston, Massachusetts, 2015.

    PubMed

    Florian, Jana; Roy, Nicole M St Omer; Quintiliani, Lisa M; Truong, Ve; Feng, Yi; Bloch, Philippe P; Russinova, Zlatka L; Lasser, Karen E

    2016-08-11

    Diabetes self-management takes place within a complex social and environmental context.  This study's objective was to examine the perceived and actual presence of community assets that may aid in diabetes control. We conducted one 6-hour photovoice session with 11 adults with poorly controlled diabetes in Boston, Massachusetts.  Participants were recruited from census tracts with high numbers of people with poorly controlled diabetes (diabetes "hot spots").  We coded the discussions and identified relevant themes.  We further explored themes related to the built environment through community asset mapping.  Through walking surveys, we evaluated 5 diabetes hot spots related to physical activity resources, walking environment, and availability of food choices in restaurants and food stores. Community themes from the photovoice session were access to healthy food, restaurants, and prepared foods; food assistance programs; exercise facilities; and church.  Asset mapping identified 114 community assets including 22 food stores, 22 restaurants, and 5 exercise facilities.  Each diabetes hot spot contained at least 1 food store with 5 to 9 varieties of fruits and vegetables.  Only 1 of the exercise facilities had signage regarding hours or services.  Memberships ranged from free to $9.95 per month.  Overall, these findings were inconsistent with participants' reports in the photovoice group. We identified a mismatch between perceptions of community assets and built environment and the objective reality of that environment. Incorporating photovoice and community asset mapping into a community-based diabetes intervention may bring awareness to underused neighborhood resources that can help people control their diabetes.

  14. Commuting by bike in Belgium, the costs of minor accidents.

    PubMed

    Aertsens, Joris; de Geus, Bas; Vandenbulcke, Grégory; Degraeuwe, Bart; Broekx, Steven; De Nocker, Leo; Liekens, Inge; Mayeres, Inge; Meeusen, Romain; Thomas, Isabelle; Torfs, Rudi; Willems, Hanny; Int Panis, Luc

    2010-11-01

    Minor bicycle accidents are defined as "bicycle accidents not involving death or heavily injured persons, implying that possible hospital visits last less than 24 hours". Statistics about these accidents and related injuries are very poor, because they are mostly not reported to police, hospitals or insurance companies. Yet, they form a major share of all bicycle accidents. Official registrations underestimate the number of minor accidents and do not provide cost data, nor the distance cycled. Therefore related policies are hampered by a lack of accurate data. This paper provides more insight into the importance of minor bicycle accidents and reports the frequency, risk and resulting costs of minor bicycle accidents. Direct costs, including the damage to bike and clothes as well as medical costs and indirect costs such as productivity loss and leisure time lost are calculated. We also estimate intangible costs of pain and psychological suffering and costs for other parties involved in the accident. Data were collected during the SHAPES project using several electronic surveys. The weekly prospective registration that lasted a year, covered 1187 persons that cycled 1,474,978 km. 219 minor bicycle accidents were reported. Resulting in a frequency of 148 minor bicycle accidents per million kilometres. We analyzed the economic costs related to 118 minor bicycle accidents in detail. The average total cost of these accidents is estimated at 841 euro (95% CI: 579-1205) per accident or 0.125 euro per kilometre cycled. Overall, productivity loss is the most important component accounting for 48% of the total cost. Intangible costs, which in past research were mostly neglected, are an important burden related to minor bicycle accidents (27% of the total cost). Even among minor accidents there are important differences in the total cost depending on the severity of the injury. 2010 Elsevier Ltd. All rights reserved.

  15. Autonomous Satellite Command and Control Through the World Wide Web. Phase 3

    NASA Technical Reports Server (NTRS)

    Cantwell, Brian; Twiggs, Robert

    1998-01-01

    The Automated Space System Experimental Testbed (ASSET) system is a simple yet comprehensive real-world operations network being developed. Phase 3 of the ASSET Project was January-December 1997 and is the subject of this report. This phase permitted SSDL and its project partners to expand the ASSET system in a variety of ways. These added capabilities included the advancement of ground station capabilities, the adaptation of spacecraft on-board software, and the expansion of capabilities of the ASSET management algorithms. Specific goals of Phase 3 were: (1) Extend Web-based goal-level commanding for both the payload PI and the spacecraft engineer. (2) Support prioritized handling of multiple (PIs) Principle Investigators as well as associated payload experimenters. (3) Expand the number and types of experiments supported by the ASSET system and its associated spacecraft. (4) Implement more advanced resource management, modeling and fault management capabilities that integrate the space and ground segments of the space system hardware. (5) Implement a beacon monitoring test. (6) Implement an experimental blackboard controller for space system management. (7) Further define typical ground station developments required for Internet-based remote control and for full system automation of the PI-to-spacecraft link. Each of those goals are examined. Significant sections of this report were also published as a conference paper. Several publications produced in support of this grant are included as attachments. Titles include: 1) Experimental Initiatives in Space System Operations; 2) The ASSET Client Interface: Balancing High Level Specification with Low Level Control; 3) Specifying Spacecraft Operations At The Product/Service Level; 4) The Design of a Highly Configurable, Reusable Operating System for Testbed Satellites; 5) Automated Health Operations For The Sapphire Spacecraft; 6) Engineering Data Summaries for Space Missions; and 7) Experiments In Automated Health Assessment And Notification For The Sapphire Microsatellite.

  16. RCRA Sustainable Materials Management Information

    EPA Pesticide Factsheets

    This asset includes a broad variety of documents, descriptive data, technical analyses and guidance materials relative to voluntary improvements in resource conservation, the beneficial use of sustainable materials and the management of non-hazardous wastes and materials. Included in this asset are participant information and outreach materials of various voluntary programs relating to better materials and waste management programs. An example is the WasteWise program and Sustainable Materials Management (SMM) Challenges, which help organizations and businesses apply sustainable materials management practices to reduce municipal and select industrial wastes. Also included in this asset are guidance materials to assist municipalities in recycling and reuse of municipal solid waste, including diverting materials to composting, and the use of conversion methods such as anaerobic digestion. Another component are the data necessary to compile reports on the characterization of municipal solid waste (including such waste streams as food waste, yard and wood waste, discarded electronics, and household non-hazardous waste), the recycled content of manufactured goods, and other analyses performed using such tools as the Waste Assessment Reduction Model (WARM).For industrial non-hazardous waste, this asset includes guidance and outreach materials on industrial materials recycling and waste minimization. Finally, this asset includes research analyses on sustainable materia

  17. Laughing it off? Humour, affect and emotion work in communities living with nuclear risk.

    PubMed

    Parkhill, K A; Henwood, K L; Pidgeon, N F; Simmons, P

    2011-06-01

    Over the past two decades, an increasing number of risk researchers have recognized that risks are not simply objective hazards but that the meanings of risk are discursively negotiated, dynamic and embedded within the wider social relations that constitute everyday life. A growing interest in the complexity and nuances of risk subjectivities has alerted sociocultural researchers not only to what is said in a risk situation, but also to how it is said and to what is unsaid and even, in a particular context, unsayable; to the intangible qualities of discourse that communicate additional meanings. Humour is both an intangible and marks such intangible meanings, yet it has largely been ignored and insufficiently theorized by risk researchers. In this paper, we draw upon insights from the humour literature - suspending the belief that humour is inherently good - to analyse and theorize humour as a way of examining the meanings and functions of risk. We show how humour can both mask and carefully reveal affectively charged states about living with nuclear risk. As such, it helps risk subjects to live with risk by suppressing vulnerabilities, enabling the negotiation of what constitutes a threat, and engendering a sense of empowerment. We conclude that humorous talk can be serious talk which can enrich our understandings of the lived experience of risk and of risk subjectivities. © London School of Economics and Political Science 2011.

  18. 29 CFR 570.107 - “Goods”. 10

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... term includes such things as food-stuffs, clothing, machinery, printed materials, blueprints and also includes intangibles such as news, ideas, and intelligence. The statute expressly excludes goods after...

  19. JPRS Report, China.

    DTIC Science & Technology

    1991-11-19

    grew 253 percent, net assets grew 87 vigorous debates among economists a few years ago, has percent, fixed assets grew 155 percent, and average been...although enterprises. they only account for 2.7 percent of all industrial enter- prises, they possess two-thirds of all fixed assess, account If we are to...large- ther fiscal problems are handled on an ad-hoc basis. A and medium-sized enterprises do not appear strong fixed base number in contracts sets taxes

  20. Commercial Building Energy Asset Score Program Overview and Technical Protocol (Version 1.1)

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

    Wang, Na; Goel, Supriya; Makhmalbaf, Atefe

    The U.S. Department of Energy (DOE) is developing a voluntary national scoring system for commercial buildings to help building owners and managers assess a building’s energy-related systems independent of operations. The goal of the score is to facilitate cost-effective investment in energy efficiency improvements of commercial buildings. The system, known as the Commercial Building Energy Asset Score, will allow building owners and managers to compare their building infrastructure against peers and track building upgrades over time. The system will also help other building stakeholders (e.g., building investors, tenants, financiers, and appraisers) understand the relative efficiency of different buildings in amore » way that is independent from operations and occupancy. This report outlines the technical protocol used to generate the energy asset score, explains the scoring methodology, and provides additional details regarding the energy asset scoring tool. The alternative methods that were considered prior to developing the current approach are described in the Program Overview and Technical Protocol Version 1.0.« less

  1. A statistical analysis of product prices in online markets

    NASA Astrophysics Data System (ADS)

    Mizuno, T.; Watanabe, T.

    2010-08-01

    We empirically investigate fluctuations in product prices in online markets by using a tick-by-tick price data collected from a Japanese price comparison site, and find some similarities and differences between product and asset prices. The average price of a product across e-retailers behaves almost like a random walk, although the probability of price increase/decrease is higher conditional on the multiple events of price increase/decrease. This is quite similar to the property reported by previous studies about asset prices. However, we fail to find a long memory property in the volatility of product price changes. Also, we find that the price change distribution for product prices is close to an exponential distribution, rather than a power law distribution. These two findings are in a sharp contrast with the previous results regarding asset prices. We propose an interpretation that these differences may stem from the absence of speculative activities in product markets; namely, e-retailers seldom repeat buy and sell of a product, unlike traders in asset markets.

  2. Towards a geography of emotional analysis

    NASA Astrophysics Data System (ADS)

    Otrel-Cass, Kathrin

    2016-09-01

    This article is a forum response to a research article on self-reporting methods when studying discrete emotions in science education environments. Studying emotions in natural settings is a difficult task because of the complexity of deciphering verbal and non-verbal communication. In my response I present three main points that build on insights mainly from philosophy and anthropology. The three points are: first, the significance of connecting the visible and measurable with the invisible and intangible; second, what it means to think about the practices of knowing; and third, an argument to map out a geography of analysis that takes also into account who or what emotions are directed at.

  3. Experiences with Deriva: An Asset Management Platform for Accelerating eScience.

    PubMed

    Bugacov, Alejandro; Czajkowski, Karl; Kesselman, Carl; Kumar, Anoop; Schuler, Robert E; Tangmunarunkit, Hongsuda

    2017-10-01

    The pace of discovery in eScience is increasingly dependent on a scientist's ability to acquire, curate, integrate, analyze, and share large and diverse collections of data. It is all too common for investigators to spend inordinate amounts of time developing ad hoc procedures to manage their data. In previous work, we presented Deriva, a Scientific Asset Management System, designed to accelerate data driven discovery. In this paper, we report on the use of Deriva in a number of substantial and diverse eScience applications. We describe the lessons we have learned, both from the perspective of the Deriva technology, as well as the ability and willingness of scientists to incorporate Scientific Asset Management into their daily workflows.

  4. Sunken costs and desired plans: examining different types of investments in close relationships.

    PubMed

    Goodfriend, Wind; Agnew, Christopher R

    2008-12-01

    Although the concept of investments in romantic relationships has featured prominently in close relationships research, there have been no empirical analyses of different types of investments and their possible differential predictive power regarding relationship state or fate. With data from five independent samples, the authors offer and examine investments that differ in terms of their timing (past vs. planned) and materiality (tangible vs. intangible). Cross-sectional and longitudinal tests of hypotheses regarding these investment types provide evidence for the utility of considering specific types of investments in predicting a variety of important relationship factors, including commitment, stability, and the impact of breakup on relationship partners. Intangible investments and planned investments were found to be particularly robust predictors of key relational states and outcomes.

  5. Psychological distress as a factor in environmental impact assessment: Some methods and ideas for quantifying this intangible intangible

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

    Egna, H.S.

    1995-03-01

    A case study describing citizens` contentions that restarting Three Mile Island`s nuclear reactor (TMI-1) would cause psychological distress provides historical and legislative impetus for federal agencies to consider psycho-social dimensions in their environmental impact statements (EISs). Although the Nuclear Regulatory Commission (NRC) rejected citizens` complaints on the grounds that distress is not easily quantifiable, experts associated with the case noted that the NRC`s contention was not entirely valid and that the National Environmental Protection Act missed a golden opportunity to promote the development of methodology and models for incorporating psychosocial factors into the EIS. This study describes some of themore » methods that have subsequently been used for measuring distress in the context of technological hazards.« less

  6. Medical Optimization Network for Space Telemedicine Resources

    NASA Technical Reports Server (NTRS)

    Shah, R. V.; Mulcahy, R.; Rubin, D.; Antonsen, E. L.; Kerstman, E. L.; Reyes, D.

    2017-01-01

    INTRODUCTION: Long-duration missions beyond low Earth orbit introduce new constraints to the space medical system such as the inability to evacuate to Earth, communication delays, and limitations in clinical skillsets. NASA recognizes the need to improve capabilities for autonomous care on such missions. As the medical system is developed, it is important to have an ability to evaluate the trade space of what resources will be most important. The Medical Optimization Network for Space Telemedicine Resources was developed for this reason, and is now a system to gauge the relative importance of medical resources in addressing medical conditions. METHODS: A list of medical conditions of potential concern for an exploration mission was referenced from the Integrated Medical Model, a probabilistic model designed to quantify in-flight medical risk. The diagnostic and treatment modalities required to address best and worst-case scenarios of each medical condition, at the terrestrial standard of care, were entered into a database. This list included tangible assets (e.g. medications) and intangible assets (e.g. clinical skills to perform a procedure). A team of physicians working within the Exploration Medical Capability Element of NASA's Human Research Program ranked each of the items listed according to its criticality. Data was then obtained from the IMM for the probability of occurrence of the medical conditions, including a breakdown of best case and worst case, during a Mars reference mission. The probability of occurrence information and criticality for each resource were taken into account during analytics performed using Tableau software. RESULTS: A database and weighting system to evaluate all the diagnostic and treatment modalities was created by combining the probability of condition occurrence data with the criticalities assigned by the physician team. DISCUSSION: Exploration Medical Capabilities research at NASA is focused on providing a medical system to support crew medical needs in the context of a Mars mission. MONSTR is a novel approach to performing a quantitative risk analysis that will assess the relative value of individual resources needed for the diagnosis and treatment of various medical conditions. It will provide the operational and research communities at NASA with information to support informed decisions regarding areas of research investment, future crew training, and medical supplies manifested as part of the exploration medical system.

  7. An alternate approach to assessing climate risks

    NASA Astrophysics Data System (ADS)

    Brown, Casey; Wilby, Robert L.

    2012-10-01

    U.S. federal agencies are now required to review the potential impacts of climate change on their assets and missions. Similar arrangements are also in place in the United Kingdom under reporting powers for key infrastructure providers (http://www.defra.gov.uk/environment/climate/sectors/reporting-authorities/reporting-authorities-reports/). These requirements reflect growing concern about climate resilience and the management of long-lived assets. At one level, analyzing climate risks is a matter of due diligence, given mounting scientific evidence. However, there is no consensus about the means for doing so nor about whether climate models are even ft for the purpose; in addition, several important issues are often overlooked when incorporating climate information into adaptation decisions. An alternative to the scenarioled strategy, such as an approach based on a vulnerability analysis ("stress test"), may identify practical options for resource managers.

  8. School-level contextual predictors of bullying and harassment experiences among adolescents.

    PubMed

    Gower, Amy L; McMorris, Barbara J; Eisenberg, Marla E

    2015-12-01

    Bullying and prejudice-based harassment frequently occur in school settings and have significant consequences for the health and wellbeing of young people. Yet far fewer studies have examined the role of the school environment in peer harassment than individual factors. This multilevel study examined associations between a variety of school-level risk and protective factors and student-level reports of bullying and prejudice-based harassment during adolescence. Data come from 8th, 9th, and 11th graders who completed the 2013 Minnesota Student Survey (N = 122,180 students nested in 505 schools). School-level variables were created by aggregating student report data in five areas: academic orientation to school, internal assets, teacher-student relationship quality, feelings of safety at school, and receipt of disciplinary action. Results indicated that youth attending schools with a higher proportion of students with strong internal assets had lower odds of nearly every type of bullying and prejudice-based harassment assessed when compared to youth attending schools with a lower proportion of students with strong internal assets. Additionally, the proportion of students feeling unsafe at school was a fairly consistent risk factor for most types of peer harassment. Findings support the idea that prevention programs aimed at improving school-wide internal assets and feelings of safety at school may be key prevention points. Copyright © 2015 Elsevier Ltd. All rights reserved.

  9. Using Photovoice and Asset Mapping to Inform a Community-Based Diabetes Intervention, Boston, Massachusetts, 2015

    PubMed Central

    Roy, Nicole M. St. Omer; Quintiliani, Lisa M.; Truong, Ve; Feng, Yi; Bloch, Philippe P.; Russinova, Zlatka L.; Lasser, Karen E.

    2016-01-01

    Introduction Diabetes self-management takes place within a complex social and environmental context.  This study’s objective was to examine the perceived and actual presence of community assets that may aid in diabetes control. Methods We conducted one 6-hour photovoice session with 11 adults with poorly controlled diabetes in Boston, Massachusetts.  Participants were recruited from census tracts with high numbers of people with poorly controlled diabetes (diabetes “hot spots”).  We coded the discussions and identified relevant themes.  We further explored themes related to the built environment through community asset mapping.  Through walking surveys, we evaluated 5 diabetes hot spots related to physical activity resources, walking environment, and availability of food choices in restaurants and food stores. Results Community themes from the photovoice session were access to healthy food, restaurants, and prepared foods; food assistance programs; exercise facilities; and church.  Asset mapping identified 114 community assets including 22 food stores, 22 restaurants, and 5 exercise facilities.  Each diabetes hot spot contained at least 1 food store with 5 to 9 varieties of fruits and vegetables.  Only 1 of the exercise facilities had signage regarding hours or services.  Memberships ranged from free to $9.95 per month.  Overall, these findings were inconsistent with participants’ reports in the photovoice group. Conclusion We identified a mismatch between perceptions of community assets and built environment and the objective reality of that environment. Incorporating photovoice and community asset mapping into a community-based diabetes intervention may bring awareness to underused neighborhood resources that can help people control their diabetes. PMID:27513998

  10. 76 FR 38459 - Proposed Collection; Comment Request for Rough Diamonds Reporting Requirements

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-30

    ... for Rough Diamonds Reporting Requirements AGENCY: Office of Foreign Assets Control, Treasury. ACTION... comments concerning OFAC's requirements to report information about the shipment of rough diamonds on an...: Request for Comments (Rough Diamonds Reporting) (202) 622-1657 Mail: Attn: Request for Comments (Rough...

  11. The relationship between media use and psychological and physical assets among third- to fifth-grade girls.

    PubMed

    Racine, Elizabeth F; DeBate, Rita D; Gabriel, Kelley P; High, Robin R

    2011-12-01

    Media use is associated with an increased risk of chronic disease and reduced quality of life among children. This study examined the relationship between media use during discretionary hours after school and psychological and physical assets among preadolescent girls. A cross-sectional analysis was conducted using data from a larger quasi-experimental evaluation of a positive youth development program through sport for third- to fifth-grade girls. Indicators of media use were the number of hours per school day spent watching television and videos and using computers. Psychological assets included global self-esteem, body size satisfaction, and commitment to physical activity; physical assets included physical activity. Nested random effects analysis of variance (ANOVA) models were used to examine the relationship between media use and psychological and physical assets controlling for relevant confounding factors. The analytic sample included 1027 participants; most were ≥10 years old, non-White; 27% self-reported ≥4 hours of media use on school days. In adjusted results, media use was inversely associated with self-esteem (p = .008) and commitment to physical activity (p < .001). Time spent using media was not associated with body size satisfaction or physical activity in this age group. Media use was negatively associated with self-esteem and commitment to physical activity. It may be useful for school professionals to encourage after-school programs that offer opportunities for girls to reduce sedentary pursuits and improve important psychological and physical assets. © 2011, American School Health Association.

  12. Determinants of HIV testing and receipt of test results among adolescent girls in Nigeria: the role of assets and decision-making.

    PubMed

    Iwelunmor, Juliet; Blackstone, Sarah; Jennings, Larissa; Converse, Donaldson; Ehiri, John; Curley, Jami

    2018-04-09

    Purpose Many adolescent girls in Nigeria do not test for HIV despite being at high risk. While the influence of psychosocial factors on HIV testing has been examined, there is less evidence regarding the impact of assets and control of assets on HIV testing. This study investigated the protective effects of specific adolescent girls' assets on decision-making regarding HIV testing. Methods Cross-sectional data from the 2013 Nigeria Demographic and Health Survey was analyzed. The main outcome variables were self-reports of having been tested for HIV and knowledge of a place that offers HIV testing. Binary logistic regression was used with employment, education, wealth index, home ownership, land ownership and decision making as potential predictors. Demographic characteristics were controlled in the analysis. Results Age [odds ratio (OR = 1.49)], employment (OR = 3.38), education (OR = 3.16), wealth index (OR = 1.33) and decision making (OR = 3.16) were positively associated with HIV testing. Age (OR = 1.20), employment (OR = 1.33), education (OR = 1.38), wealth (OR = 1.64), land ownership (OR = 1.42), and decision making (OR = 1.26) were positively associated with knowledge of an HIV testing location. Conclusion Our findings suggest that assets play an important role with HIV testing decisions for adolescent girls. Further research to elucidate the specific asset-based needs of adolescent girls will be needed to enhance decisions surrounding uptake of HIV testing and receipt of test results in Nigeria.

  13. Burden of a multiple sclerosis relapse: the patient's perspective.

    PubMed

    Oleen-Burkey, Merrikay; Castelli-Haley, Jane; Lage, Maureen J; Johnson, Kenneth P

    2012-01-01

    Relapses are a common feature of relapsing-remitting multiple sclerosis (RRMS) and increasing severity has been shown to be associated with higher healthcare costs, and to result in transient increases in disability. Increasing disability likely impacts work and leisure productivity, and lowers quality of life. The objective of this study was to characterize from the patient's perspective the impact of a multiple sclerosis (MS) relapse in terms of the economic cost, work and leisure productivity, functional ability, and health-related quality of life (HR-QOL), for a sample of patients with RRMS in the US treated with immunomodulatory agents. A cross-sectional, web-based, self-report survey was conducted among members of MSWatch.com, a patient support website now known as Copaxone.com. Qualified respondents in the US had been diagnosed with RRMS and were using an immunomodulatory agent. The survey captured costs of RRMS with questions about healthcare resource utilization, use of community services, and purchased alterations and assistive items related to MS. The Work and Leisure Impairment instrument and the EQ-5D were used to measure productivity losses and HR-QOL (health utility), respectively. The Goodin MS neurological impairment questionnaire was used to measure functional disability; questions were added about relapses in the past year. Of 711 qualified respondents, 67% reported having at least one relapse during the last year, with a mean of 2.2 ± 2.3 relapses/year. Respondents who experienced at least one relapse had significantly higher mean annual direct and indirect costs compared with those who did not experience a relapse ($US38 458 vs $US28 669; p = 0.0004) [year 2009 values]. Direct health-related costs accounted for the majority of the increased cost ($US5201; 53%) and were mainly due to increases in hospitalizations, medications, and ambulatory care. Indirect costs, including informal care and productivity loss, accounted for the additional 47% of increased cost ($US4588). Accounting for the mean number of relapses associated with these increased costs, the total economic cost of one relapse episode could be estimated at about $US4449, exclusive of intangible costs. The mean self-reported Expanded Disability Status Scale (EDSS) score, derived from the Goodin MS questionnaire, was significantly higher with relapse than with a clinically stable state (EDSS 4.3 vs 3.7; p < 0.0001), while the mean health utility score was significantly lower with relapse compared with a clinically stable state (0.66 vs 0.75; p = 0.0001). The value of these intangible costs of relapse can be estimated at $US5400. The overall burden (direct, indirect, and intangible costs) of one relapse in patients treated with immunomodulatory agents is therefore estimated conservatively at $US9849. This study shows that from a patient's perspective an MS relapse is associated with a significant increase in the economic costs as well as a decline in HR-QOL and functional ability.

  14. Direct, indirect, and intangible costs after severe trauma up to occupational reintegration - an empirical analysis of 113 seriously injured patients.

    PubMed

    Anders, Benjamin; Ommen, Oliver; Pfaff, Holger; Lüngen, Markus; Lefering, Rolf; Thüm, Sonja; Janssen, Christian

    2013-01-01

    Although seriously injured patients account for a high medical as well as socioeconomic burden of disease in the German health care system, there are only very few data describing the costs that arise between the days of accident and occupational reintegration. With this study, a comprehensive cost model is developed that describes the direct, indirect and intangible costs of an accident and their relationship with socioeconomic background of the patients. This study included 113 patients who each had at least two injuries and a total Abbreviated Injury Scale (AIS) greater than or equal to five. We calculated the direct, indirect and intangible costs that arose between the day of the accident and occupational reintegration. Direct costs were the treatment costs at hospitals and rehabilitation centers. Indirect costs were calculated using the human capital approach on the basis of the work days lost due to injury, including sickness allowance benefits. Intangible costs were assessed using the Short Form Survey (SF-36) and represented in non-monetary form. Following univariate analysis, a bivariate analysis of the above costs and the patients' sociodemographic and socioeconomic characteristics was performed. At an average Injury Severity Score (ISS) of 19.2, the average direct cost per patient were €35,661. An average of 185.2 work days were lost, resulting in indirect costs of €17,205. The resulting total costs per patient were €50,431. A bivariate analysis showed that the costs for hospital treatment were 58% higher in patients who graduated from lower secondary school [Hauptschule] (ISS 19.5) than in patients with qualification for university admission [Abitur] (ISS 19.4). The direct costs of treating trauma patients at the hospital appear to be lower in patients with a higher level of education than in the comparison group with a lower educational level. Because of missing data, the calculated indirect costs can merely represent a general trend, so that the bivariate analysis can only be seen as a starting point for further studies.

  15. Direct, indirect, and intangible costs after severe trauma up to occupational reintegration – an empirical analysis of 113 seriously injured patients

    PubMed Central

    Anders, Benjamin; Ommen, Oliver; Pfaff, Holger; Lüngen, Markus; Lefering, Rolf; Thüm, Sonja; Janssen, Christian

    2013-01-01

    Aim: Although seriously injured patients account for a high medical as well as socioeconomic burden of disease in the German health care system, there are only very few data describing the costs that arise between the days of accident and occupational reintegration. With this study, a comprehensive cost model is developed that describes the direct, indirect and intangible costs of an accident and their relationship with socioeconomic background of the patients. Methods: This study included 113 patients who each had at least two injuries and a total Abbreviated Injury Scale (AIS) greater than or equal to five. We calculated the direct, indirect and intangible costs that arose between the day of the accident and occupational reintegration. Direct costs were the treatment costs at hospitals and rehabilitation centers. Indirect costs were calculated using the human capital approach on the basis of the work days lost due to injury, including sickness allowance benefits. Intangible costs were assessed using the Short Form Survey (SF-36) and represented in non-monetary form. Following univariate analysis, a bivariate analysis of the above costs and the patients’ sociodemographic and socioeconomic characteristics was performed. Results: At an average Injury Severity Score (ISS) of 19.2, the average direct cost per patient were €35,661. An average of 185.2 work days were lost, resulting in indirect costs of €17,205. The resulting total costs per patient were €50,431. A bivariate analysis showed that the costs for hospital treatment were 58% higher in patients who graduated from lower secondary school [Hauptschule] (ISS 19.5) than in patients with qualification for university admission [Abitur] (ISS 19.4). Conclusions: The direct costs of treating trauma patients at the hospital appear to be lower in patients with a higher level of education than in the comparison group with a lower educational level. Because of missing data, the calculated indirect costs can merely represent a general trend, so that the bivariate analysis can only be seen as a starting point for further studies. PMID:23798979

  16. GASB 35: The New Financial Reporting Requirements for Public College and Universities.

    ERIC Educational Resources Information Center

    Qayoumi, Mohammad H.

    2001-01-01

    Presents the basic financial reporting elements of the Governmental Accounting Standards Board (GASB-35) for public colleges and universities, including statements of net assets and cash flow reporting. The GASB-35's impact on facilities managers is discussed. (GR)

  17. Towards Smart Grid Dynamic Ratings

    NASA Astrophysics Data System (ADS)

    Cheema, Jamal; Clark, Adrian; Kilimnik, Justin; Pavlovski, Chris; Redman, David; Vu, Maria

    2011-08-01

    The energy distribution industry is giving greater attention to smart grid solutions as a means for increasing the capabilities, efficiency and reliability of the electrical power network. The smart grid makes use of intelligent monitoring and control devices throughout the distribution network to report on electrical properties such as voltage, current and power, as well as raising network alarms and events. A further aspect of the smart grid embodies the dynamic rating of electrical assets of the network. This fundamentally involves a rating of the load current capacity of electrical assets including feeders, transformers and switches. The mainstream approach to rate assets is to apply the vendor plate rating, which often under utilizes assets, or in some cases over utilizes when environmental conditions reduce the effective rated capacity, potentially reducing lifetime. Using active intelligence we have developed a rating system that rates assets in real time based upon several events. This allows for a far more efficient and reliable electrical grid that is able to extend further the life and reliability of the electrical network. In this paper we describe our architecture, the observations made during development and live deployment of the solution into operation. We also illustrate how this solution blends with the smart grid by proposing a dynamic rating system for the smart grid.

  18. 33 CFR 279.8 - Synthesis and analysis.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... intangible benefits to society by enhancing a species otherwise likely to be lost to the area. (b) Diversity... the larger regional context of interrelationships which will result in a diversity of opportunities...

  19. 15 CFR 310.3 - Applications for Federal recognition.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... exposition; and (iii) extent of intangible (social, psychological, “good will”) benefits accruing to the city... relations/publicity program broken down by percentage allocations among the various media; (ii) a public...

  20. 15 CFR 310.3 - Applications for Federal recognition.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... exposition; and (iii) extent of intangible (social, psychological, “good will”) benefits accruing to the city... relations/publicity program broken down by percentage allocations among the various media; (ii) a public...

  1. 15 CFR 310.3 - Applications for Federal recognition.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... exposition; and (iii) extent of intangible (social, psychological, “good will”) benefits accruing to the city... relations/publicity program broken down by percentage allocations among the various media; (ii) a public...

  2. 15 CFR 310.3 - Applications for Federal recognition.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... exposition; and (iii) extent of intangible (social, psychological, “good will”) benefits accruing to the city... relations/publicity program broken down by percentage allocations among the various media; (ii) a public...

  3. 15 CFR 310.3 - Applications for Federal recognition.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... exposition; and (iii) extent of intangible (social, psychological, “good will”) benefits accruing to the city... relations/publicity program broken down by percentage allocations among the various media; (ii) a public...

  4. 33 CFR 279.8 - Synthesis and analysis.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... intangible benefits to society by enhancing a species otherwise likely to be lost to the area. (b) Diversity... the larger regional context of interrelationships which will result in a diversity of opportunities...

  5. 33 CFR 279.8 - Synthesis and analysis.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... intangible benefits to society by enhancing a species otherwise likely to be lost to the area. (b) Diversity... the larger regional context of interrelationships which will result in a diversity of opportunities...

  6. 33 CFR 279.8 - Synthesis and analysis.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... intangible benefits to society by enhancing a species otherwise likely to be lost to the area. (b) Diversity... the larger regional context of interrelationships which will result in a diversity of opportunities...

  7. Use of proxy measures in estimating socioeconomic inequalities in malaria prevalence.

    PubMed

    Somi, Masha F; Butler, James R; Vahid, Farshid; Njau, Joseph D; Kachur, S P; Abdulla, Salim

    2008-03-01

    To present and compare socioeconomic status (SES) rankings of households using consumption and an asset-based index as two alternative measures of SES; and to compare and evaluate the performance of these two measures in multivariate analyses of the socioeconomic gradient in malaria prevalence. Data for the study come from a survey of 557 households in 25 study villages in Tanzania in 2004. Household SES was determined using consumption and an asset-based index calculated using Principal Components Analysis on a set of household variables. In multivariate analyses of malaria prevalence, we also used two other measures of disease prevalence: parasitaemia and self-report of malaria or fever in the 2 weeks before interview. Household rankings based on the two measures of SES differ substantially. In multivariate analyses, there was a statistically significant negative association between both measures of SES and parasitaemia but not between either measure of SES and self-reported malaria. Age of individual, use of a mosquito net, and wall construction were negatively and significantly associated with parasitaemia, whilst roof construction was positively associated with parasitaemia. Only age remained significant when malaria self-report was used as the measure of disease prevalence. An asset index is an effective alternative to consumption in measuring the socioeconomic gradient in malaria parasitaemia, but self-report may be an unreliable measure of malaria prevalence for this purpose.

  8. Final Report Ra Power Management 1255 10-15-16 FINAL_Public

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

    Iverson, Aaron

    Ra Power Management (RPM) has developed a cloud based software platform that manages the financial and operational functions of third party financed solar projects throughout their lifecycle. RPM’s software streamlines and automates the sales, financing, and management of a portfolio of solar assets. The software helps solar developers automate the most difficult aspects of asset management, leading to increased transparency, efficiency, and reduction in human error. More importantly, our platform will help developers save money by improving their operating margins

  9. Succession planning : phase II.

    DOT National Transportation Integrated Search

    2008-06-01

    Succession planning is an organizational investment in the future. Institutional : knowledge is a critical ingredient in the culture of an organization, and its intangible : value becomes significant when an organization is faced with the need to pas...

  10. 16 CFR 437.1 - The Rule.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... formula and whether there will be a recognition of goodwill or other intangibles associated therewith in... imprinted thereon in upper and lower case bold-face type of not less than 12 point size: Information for...

  11. 16 CFR 437.1 - The Rule.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... formula and whether there will be a recognition of goodwill or other intangibles associated therewith in... imprinted thereon in upper and lower case bold-face type of not less than 12 point size: Information for...

  12. 31 CFR 545.601 - Records and reports.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Records and reports. 545.601 Section 545.601 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY TALIBAN (AFGHANISTAN) SANCTIONS REGULATIONS Reports...

  13. The worldwide growth of launch vehicle technology and services : Quarterly Launch Report : special report

    DOT National Transportation Integrated Search

    1997-01-01

    This report will discuss primarily those vehicles being introduced by the newly emerging space nations. India, Israel, and Brazil are all trying to turn launch vehicle assets into profitable businesses. In this effort, they have found the technologic...

  14. Transportation asset management : organizational performance and risk review : final report.

    DOT National Transportation Integrated Search

    2012-11-15

    The 2012 Federal reauthorization of surface transportation programs, Moving Ahead for Progress in the 21st : Century (MAP-21) formally introduced performance-based decision making for investments in surface : transportation programs. This report revi...

  15. Secure, Network-Centric Operations of a Space-Based Asset: Cisco Router in Low Earth Orbit (CLEO) and Virtual Mission Operations Center (VMOC)

    NASA Technical Reports Server (NTRS)

    Ivancic, William; Stewart, Dave; Shell, Dan; Wood, Lloyd; Paulsen, Phil; Jackson, Chris; Hodgson, Dave; Notham, James; Bean, Neville; Miller, Eric

    2005-01-01

    This report documents the design of network infrastructure to support operations demonstrating the concept of network-centric operations and command and control of space-based assets. These demonstrations showcase major elements of the Transformal Communication Architecture (TCA), using Internet Protocol (IP) technology. These demonstrations also rely on IP technology to perform the functions outlined in the Consultative Committee for Space Data Systems (CCSDS) Space Link Extension (SLE) document. A key element of these demonstrations was the ability to securely use networks and infrastructure owned and/or controlled by various parties. This is a sanitized technical report for public release. There is a companion report available to a limited audience. The companion report contains detailed networking addresses and other sensitive material and is available directly from William Ivancic at Glenn Research Center.

  16. 31 CFR 592.501 - Records and reports.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Records and reports. 592.501 Section 592.501 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY ROUGH DIAMONDS CONTROL REGULATIONS Records and Reports...

  17. 31 CFR 592.501 - Records and reports.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Records and reports. 592.501 Section 592.501 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY ROUGH DIAMONDS CONTROL REGULATIONS Records and Reports...

  18. 31 CFR 592.501 - Records and reports.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Records and reports. 592.501 Section 592.501 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY ROUGH DIAMONDS CONTROL REGULATIONS Records and Reports...

  19. 31 CFR 592.501 - Records and reports.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Records and reports. 592.501 Section 592.501 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY ROUGH DIAMONDS CONTROL REGULATIONS Records and Reports...

  20. 31 CFR 592.501 - Records and reports.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Records and reports. 592.501 Section 592.501 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY ROUGH DIAMONDS CONTROL REGULATIONS Records and Reports...

  1. 78 FR 16263 - Agency Information Collection Activities; Proposed Information Collection; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-03-14

    ... collection titled, ``Annual Stress Test Reporting Template and Documentation for Covered Banks with [email protected] . Include ``Annual Stress Test Reporting Template and Documentation for Covered Banks with...: Annual Stress Test Reporting Template and Documentation for Covered Banks With Total Consolidated Assets...

  2. 31 CFR 594.601 - Records and reports.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Records and reports. 594.601 Section 594.601 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY GLOBAL TERRORISM SANCTIONS REGULATIONS Reports § 594...

  3. 12 CFR 3.61 - Purpose and scope.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... or more as reported on the national bank's or Federal savings association's most recent year-end Call... four most recent quarters as reported on the Call Report; or the average of the national bank's or Federal savings association's total consolidated assets in the most recent consecutive quarters as...

  4. Aspects of Apache's Acquisition of Mariner Energy and Selected Devon Energy Assets

    EIA Publications

    2010-01-01

    The Energy Information Administration reviews mergers, acquisitions, and alliances by companies that are respondents to Form EIA-28 (Financial Reporting System (FRS)), or that result in a company that meets the FRS reporting criteria.

  5. Financial management : Federal Aviation Administration lacked accountability for major assets

    DOT National Transportation Integrated Search

    1998-02-18

    This short report is in response to a request by the Congress that the General : Accounting Office (GAO) analyze the Department of Transportation (DOT) Inspector : General's (IG) audit report on the Federal Aviation Administration's (FAA) : fiscal ye...

  6. Report: Audit of EPA’s Fiscal 2007 and 2006 (Restated) Consolidated Financial Statements

    EPA Pesticide Factsheets

    Report #08-1-0032, November 15, 2007. We noted one material weakness with EPA’s Implementation of the “Currently Not Collectible” policy for accounts receivable that caused a Material Understatement of Asset Value.

  7. 20 CFR 362.11 - Principal types of claims not allowable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...; (6) The personal property lost or damaged was food-stuffs or furniture; (b) Claims which will... (unless allowable under § 362.10); (4) Intangible property, such as bank books, checks, notes, stock...

  8. 76 FR 11361 - Defense Federal Acquisition Regulation Supplement; Preservation of Tooling for Major Defense...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-02

    ... tooling, but should include ``all property, i.e., special test equipment, ground support equipment, machine tools and machines and other intangibles to maintain capability.'' Response: DoD is fully...

  9. 31 CFR 592.502 - Annual reports by rough diamond importers and exporters.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Annual reports by rough diamond... and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY ROUGH DIAMONDS CONTROL REGULATIONS Records and Reports § 592.502 Annual reports by rough diamond importers and exporters...

  10. 31 CFR 592.502 - Annual reports by rough diamond importers and exporters.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Annual reports by rough diamond... and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY ROUGH DIAMONDS CONTROL REGULATIONS Records and Reports § 592.502 Annual reports by rough diamond importers and exporters...

  11. 31 CFR 592.502 - Annual reports by rough diamond importers and exporters.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Annual reports by rough diamond... and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY ROUGH DIAMONDS CONTROL REGULATIONS Records and Reports § 592.502 Annual reports by rough diamond importers and exporters...

  12. 31 CFR 592.502 - Annual reports by rough diamond importers and exporters.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Annual reports by rough diamond... and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY ROUGH DIAMONDS CONTROL REGULATIONS Records and Reports § 592.502 Annual reports by rough diamond importers and exporters...

  13. Developmental assets: profile of youth in a juvenile justice facility.

    PubMed

    Chew, Weslee; Osseck, Jenna; Raygor, Desiree; Eldridge-Houser, Jennifer; Cox, Carol

    2010-02-01

    Possessing high numbers of developmental assets greatly reduces the likelihood of a young person engaging in health-risk behaviors. Since youth in the juvenile justice system seem to exhibit many high-risk behaviors, the purpose of this study was to assess the presence of external, internal, and social context areas of developmental assets in at-risk youth attending a northeast Missouri juvenile justice center. Male and female middle and high school students moved to a residential juvenile justice center voluntarily completed the Developmental Assets Profile (DAP) instrument during a regularly scheduled "intake" session. Most respondents reported lacking risk-protective factors in the internal and social context areas. Respondents noted their lack of community involvement in the social context area and their overinvolvement with negative influences in the internal context area. Specifically in the internal and external context areas, most respondents reported having trouble with substance abuse and not having positive peer or parental support. In the social context area, many noted that they wanted to do well in activities and were encouraged to do well; however, they scored service to others and involvement in religious groups or activities as low. Students who lack protective qualities, especially those who do not feel committed to their community, are more likely to be involved in substance abuse and risky behaviors. School-community partnerships may provide the targeted health protective factors that encourage more community involvement and more positive health behaviors in these youth.

  14. Office of Inspector General report on special audit of pension plans for Department of Energy contract employees of the University of California

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

    NONE

    1996-08-01

    On May 15, 1996, the Department of Energy (DOE) announced its decision to extend and renegotiate its contracts with the University of California for the management and operation of the Los Alamos, Lawrence Berkeley, and Lawrence Livermore National Laboratories. Current contracts for the operation of these laboratories expire in 1997. The renegotiation process provides an opportunity for the Department to: (1) recover at least $620 million in excess assets from the pension plans it has funded for University of California employees who work at DOE`s laboratories; and (2) improve the Department`s ability to exercise prudent management of its interest inmore » those pension funds. According to Department records, as of July 1, 1995, the University of California Retirement Plan had between $620 million and $2.0 billion in excess assets that were attributable to the Department of Energy (emphasis supplied). The wide variation in excess assets is a function of the assumptions used in making these calculations. These are described in Appendix 1 to this report. It was concluded as a result of the audit that, as part of the contract renegotiation process, the Department should obtain the cooperation and assistance of the University of California in recovering excess pension plan assets in a manner that does not affect the defined retirement benefits of the contract employees. This could include jointly sponsoring legislation to modify any existing legal restrictions.« less

  15. FASB Statement No. 136 clarifies transfers of assets.

    PubMed

    Luecke, R W; Meeting, D T

    2000-03-01

    FASB Statement of Financial Accounting Standards No. 136, Transfers of Assets to a Not-for-Profit Organization or Charitable Trust That Raises or Holds Contributions for Others, provides guidance and establishes accounting standards for the transfer of assets from donors to not-for-profit organizations that may then transfer those same assets to a beneficiary organization. Recipient organizations that accept financial assets from a donor and agree to use those assets on behalf of a specified unaffiliated beneficiary or transfer those assets, the return on investment of those assets, or both to that beneficiary must recognize the assets received from the donor and recognize the assets' fair value as a liability to the beneficiary. The statement describes circumstances in which a transfer of assets to a recipient organization is accounted for as an asset and corresponding liability of the recipient organization, and as an asset and donation revenue by the beneficiary organization because the transfer is irrevocable.

  16. Secure Autonomous Automated Scheduling (SAAS). Rev. 1.1

    NASA Technical Reports Server (NTRS)

    Walke, Jon G.; Dikeman, Larry; Sage, Stephen P.; Miller, Eric M.

    2010-01-01

    This report describes network-centric operations, where a virtual mission operations center autonomously receives sensor triggers, and schedules space and ground assets using Internet-based technologies and service-oriented architectures. For proof-of-concept purposes, sensor triggers are received from the United States Geological Survey (USGS) to determine targets for space-based sensors. The Surrey Satellite Technology Limited (SSTL) Disaster Monitoring Constellation satellite, the UK-DMC, is used as the space-based sensor. The UK-DMC's availability is determined via machine-to-machine communications using SSTL's mission planning system. Access to/from the UK-DMC for tasking and sensor data is via SSTL's and Universal Space Network's (USN) ground assets. The availability and scheduling of USN's assets can also be performed autonomously via machine-to-machine communications. All communication, both on the ground and between ground and space, uses open Internet standards

  17. Resiliency analysis of storm surge for Interstate 95 right-of-way at Long Wharf / New Haven, CT : final report.

    DOT National Transportation Integrated Search

    2017-03-23

    This report focuses on the transportation resiliency of the Long Wharf area in the City of New Haven, CT, : with the aim of identifying resiliency strategies for these transportation assets. The report begins with : reviewing the important transporta...

  18. 78 FR 16701 - Notice of Proposed Information Collection: Comment Request Multifamily Default Status Report

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-03-18

    ... Information Collection: Comment Request Multifamily Default Status Report AGENCY: Office of the Assistant... Multifamily Asset Management, Department of Housing and Urban Development, 451 7th Street SW., Washington, DC... Proposal: Multifamily Default Status Report. OMB Control Number, if applicable: 2502-0041. Description of...

  19. 31 CFR 546.601 - Records and reports.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Records and reports. 546.601 Section 546.601 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY DARFUR SANCTIONS REGULATIONS Reports § 546.601 Records...

  20. 31 CFR 537.601 - Records and reports.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Records and reports. 537.601 Section 537.601 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY BURMESE SANCTIONS REGULATIONS Reports § 537.601 Records...

  1. 31 CFR 501.602 - Reports to be furnished on demand.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Reports to be furnished on demand. 501.602 Section 501.602 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY REPORTING, PROCEDURES AND PENALTIES...

  2. 78 FR 44981 - Agency Information Collection Activities; Submission for OMB Review; Comment Request; Plan Asset...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-25

    ... for OMB Review; Comment Request; Plan Asset Transactions Determined by In-House Asset Managers Under...) titled, ``Plan Asset Transactions Determined by In-House Asset Managers under Prohibited Transaction... Transaction Class Exemption for Plan Asset Transactions Determined by In-House Asset Managers (PTE 96-23...

  3. Healthcare benefits linked with Below Poverty Line registration in India: Observations from Maharashtra Anaemia Study (MAS).

    PubMed

    Ahankari, Anand; Fogarty, Andrew; Tata, Laila; Myles, Puja

    2017-01-01

    A 2015 Lancet paper by Patel et al. on healthcare access in India comprehensively discussed national health programmes where some benefits are linked with the country's Below Poverty Line (BPL) registration scheme. BPL registration aims to support poor families by providing free/subsidised healthcare. Technical issues in obtaining BPL registration by poor families have been previously reported in the Indian literature; however there are no data on family assets of BPL registrants. Here, we provide evidence of family-level assets among BPL registration holders (and non-BPL households) using original research data from the Maharashtra Anaemia Study (MAS). Social and health data from 287 pregnant women and 891 adolescent girls (representing 1178 family households) across 34 villages in Maharashtra state, India, were analysed. Several assets were shown to be similarly distributed between BPL and non-BPL households; a large proportion of families who would probably be eligible were not registered, whereas BPL-registered families often had significant assets that should not make them eligible. This is likely to be the first published evidence where asset distribution such as agricultural land, housing structures and livestock are compared between BPL and non-BPL households in a rural population. These findings may help planning BPL administration to allocate health benefits equitably, which is an integral part of national health programmes.

  4. Descriptive analysis of context evaluation instrument for technical oral presentation skills evaluation: A case study in English technical communication course

    NASA Astrophysics Data System (ADS)

    Mohamed, Abdullah-Adnan; Asmawi, Adelina; Hamid, Mohd Rashid Ab; Mustafa, Zainol bin

    2015-02-01

    This paper reports a pilot study of Context Evaluation using a self-developed questionnaire distributed among engineering undergraduates at a university under study. The study aims to validate the self-developed questionnaires used in the Context evaluation, a component in the CIPP Model. The Context evaluation assesses background information for needs, assets, problems and opportunities relevant to beneficiaries of the study in a defined environment. Through the questionnaire, background information for the assessment of needs, assets and problems related to the engineering undergraduates' perceptions on the teaching and learning of technical oral presentation skills was collected and analysed. The questionnaire was developed using 5-points Likert scale to measure the constructs under study. They were distributed to 100 respondents with 79 returned. The respondents consisted of engineering undergraduates studied at various faculties at one technical university in Malaysia. The descriptive analysis of data for each item which makes up the construct for Context evaluation is found to be high. This implied that engineering undergraduates showed high interest in teaching and learning of technical oral presentation skills, thus their needs are met. Also, they agreed that assets and facilities are conducive to their learning. In conclusion, the context evaluation involving needs and assets factors are both considerably important; their needs are met and the assets and facilities do support their technical oral presentation skills learning experience.

  5. School-related assets and youth risk behaviors: alcohol consumption and sexual activity.

    PubMed

    Aspy, Cheryl B; Vesely, Sara K; Oman, Roy F; Tolma, Eleni; Rodine, Sharon; Marshall, LaDonna; Fluhr, Janene

    2012-01-01

    Two risk behaviors, alcohol consumption and early initiation of sexual intercourse (ISI), can have devastating consequences for youth. The purpose of this study was to determine the association of school connectedness and school-related behaviors (eg, academic performance, skipping school, getting into trouble at school) with these 2 risk behaviors. The Youth Asset Survey (YAS) was administered to 1117 youth/parent pairs in their homes using Computer-Assisted Personal/Self-Interviewing (CAPI/CASI). The YAS measures 17 youth assets and risk behaviors including alcohol consumption and sexual activity. The mean age of the sample was 14.3 years; 53% were female; and 70% were from 2-parent homes. Five school-related behaviors were positively associated with no ISI. Four school-related behaviors were positively associated with reporting no alcohol consumption in the past 30 days, including the School Connectedness asset (only among 12- to 13-year-olds), not skipping school (only among non-Hispanic Caucasians), staying out of trouble, and paying attention. School is very much a part of the lives of youth and therefore the relationship they have with their school experience is important and may influence their involvement in risk behaviors. Feeling connected to school is a positive asset that can protect youth from such risky behaviors as sexual initiation and alcohol consumption. © 2011, American School Health Association.

  6. Real-World Data: Policy Issues Regarding their Access and Use.

    PubMed

    Basu, Anirban; Axelsen, Kirsten; Grabowski, David C; Meltzer, David O; Polsky, Daniel; Ridley, David B; Wiederkehr, Daniel; Philipson, Tomas J

    2016-12-01

    As real-world data (RWD) in health care begin to cross over to the Big Data realms, a panel of health economists was gathered to establish how well the current US policy environment further the goals of RWD and, if not, what can be done to improve matters. This report summarizes these discussions spanning the current US landscape of RWD availability and usefulness, private versus public development of RWD assets, the current inherent bias in terms of access to RWD, and guiding principles in providing quality assessments of new RWD studies. Three main conclusions emerge: (1) a business case is often required to incentivize investments in RWD assets. However, access restrictions for public data assets have failed to generate a proper market for these data and hence may have led to an underinvestment of public RWDs; (2) Very weak empirical evidence exist on for-profit entities misusing public RWD data entities to further their own agendas, which is the basis for supporting access restrictions of public RWD data; and (3) perhaps developing standardized metrics that could flag misuse of RWDs in an efficient way could help quell some of the fear of sharing public RWD assets with for-profit entities. It is hoped that these discussions and conclusions would pave the way for more rigorous and timely debates on the greater availability and accessibility of RWD assets.

  7. 26 CFR 1.6038A-2 - Requirement of return.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., formulas, inventions, models, patents, processes, trademarks, and other similar intangible property rights; (v) Consideration paid and received for technical, managerial, engineering, construction, scientific... of all property (including monetary consideration), rights, or obligations transferred from the...

  8. Inclusive Management.

    ERIC Educational Resources Information Center

    Garrett, Dave

    1998-01-01

    Discusses and illustrates corporate Internet use in a geographically spread consulting firm (James Martin & Co.), focusing on idea sharing, vision, client information, and results. Argues that an intranet is an effective way of making intangible vision and mission pledges more tangible. (PEN)

  9. Sensor Technology Performance Characteristics- Field and Laboratory Observations

    EPA Science Inventory

    Observed Intangible Performance Characteristics RH and temperature impacts may be significant for some devices Internal battery lifetimes range from 4 to 24 hoursSensor packaging can interfere with accurate measurements (reactivity)Wireless communication protocols are not foolpr...

  10. New accounting rules: asset allocation and portfolio management.

    PubMed

    Andrew, B K

    1997-01-01

    New accounting rules went into effect at the end of 1995 that are now starting to affect how medical practices must report income from equity and fixed income investments. This article explores the new accounting rules and considers the other factors that help practices determine investment strategies, including desired investment return, comfort with level of risk, appropriate time horizons, liquidity needs and legal restrictions. The author also presents an example that examines the different considerations that may affect an asset allocation decision, including endowments and operating reserve funds.

  11. The U.S. Air Force Academy Lacked Effective Controls Over Heritage Assets and Guest House Inventories, and Inappropriately Solicited and Accepted Monetary Gifts

    DTIC Science & Technology

    2013-09-23

    during that time frame. Finding B 10 │ DODIG-2013-138 Finding B USAFA Heritage Program Lacked Adequate Controls USAFA officials did not have effective ...E M B E R 2 3 , 2 0 1 3 Report No. DODIG-2013-138 The U.S. Air Force Academy Lacked Effective Controls Over Heritage Assets and Guest House...for the collection of information is estimated to average 1 hour per response, including the time for reviewing instructions, searching existing data

  12. 17 CFR 239.37 - Form F-7, for registration under the Securities Act of 1933 of securities of certain Canadian...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... reporting history calculation if the reporting histories of predecessors whose assets and gross revenues... with the reporting history of the successor registrant in each case satisfy such 36-month reporting..., however, that any predecessor need not be considered for purposes of the listing history calculation if...

  13. 17 CFR 239.37 - Form F-7, for registration under the Securities Act of 1933 of securities of certain Canadian...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... reporting history calculation if the reporting histories of predecessors whose assets and gross revenues... with the reporting history of the successor registrant in each case satisfy such 36-month reporting..., however, that any predecessor need not be considered for purposes of the listing history calculation if...

  14. 17 CFR 239.37 - Form F-7, for registration under the Securities Act of 1933 of securities of certain Canadian...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... reporting history calculation if the reporting histories of predecessors whose assets and gross revenues... with the reporting history of the successor registrant in each case satisfy such 36-month reporting..., however, that any predecessor need not be considered for purposes of the listing history calculation if...

  15. 17 CFR 239.37 - Form F-7, for registration under the Securities Act of 1933 of securities of certain Canadian...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... reporting history calculation if the reporting histories of predecessors whose assets and gross revenues... with the reporting history of the successor registrant in each case satisfy such 36-month reporting..., however, that any predecessor need not be considered for purposes of the listing history calculation if...

  16. 12 CFR 502.10 - How does OTS calculate the semi-annual assessment for savings associations?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... §§ 502.15 through 502.25 of this part. (b) OTS uses the September 30 Thrift Financial Report to determine amounts due at the January 31 assessment; and the March 31 Thrift Financial Report to determine amounts... your total assets as reported on Thrift Financial Reports filed with OTS. ...

  17. The value of health care--a matter of discussion in Germany.

    PubMed

    Porzsolt, Franz; Ackermann, Moritz; Amelung, Volker

    2007-01-02

    Interest in assessing the value of health-care services in Germany has considerably increased since the foundation of the Institut für Qualität und Wirtschaftlichkeit im Gesundheitswesen, IQWiG (Institute for Quality and Efficiency in Health Care). The practical application of value assessment illustrates how problematic the process can be. In all decisions made for the provision of health care, data concerning the measurable dimensions (quantity and quality of efficacy and effectiveness, validity of the results and costs) flow into a complex and not yet standardized decision-making process concerning public financing. Some of these decisions are based on data of uncertain validity, unknown reproducibility and unclear appropriateness. In this paper we describe the theoretical aspects of value from psychological and economic viewpoints and discuss national and international approaches. Methodic details and difficulties in assessing the value of health-care services are analysed. A definition of the intangible value of health-care services will be proposed which contains only three factors: the absolute risk reduction (usually a measure of efficacy), the validity of the scientific papers examined and the type of the expected effectiveness (prevention of death and disability, restitution of well-being). The intangible value describes the additional benefit when comparing two possible actions, like treatment or observation only. The description of intangible value from the viewpoint of different stakeholders is a useful measure for subsequent steps (not discussed here) - the evaluation of costs and of patient benefit. A standardised, transparent, fair and democratic evaluation is essential for the definition of a basic benefit package.

  18. The value of health care – a matter of discussion in Germany

    PubMed Central

    Porzsolt, Franz; Ackermann, Moritz; Amelung, Volker

    2007-01-01

    Background Interest in assessing the value of health-care services in Germany has considerably increased since the foundation of the Institut für Qualität und Wirtschaftlichkeit im Gesundheitswesen, IQWiG (Institute for Quality and Efficiency in Health Care). The practical application of value assessment illustrates how problematic the process can be. In all decisions made for the provision of health care, data concerning the measurable dimensions (quantity and quality of efficacy and effectiveness, validity of the results and costs) flow into a complex and not yet standardized decision-making process concerning public financing. Some of these decisions are based on data of uncertain validity, unknown reproducibility and unclear appropriateness. Discussion In this paper we describe the theoretical aspects of value from psychological and economic viewpoints and discuss national and international approaches. Methodic details and difficulties in assessing the value of health-care services are analysed. A definition of the intangible value of health-care services will be proposed which contains only three factors: the absolute risk reduction (usually a measure of efficacy), the validity of the scientific papers examined and the type of the expected effectiveness (prevention of death and disability, restitution of well-being). The intangible value describes the additional benefit when comparing two possible actions, like treatment or observation only. Conclusion The description of intangible value from the viewpoint of different stakeholders is a useful measure for subsequent steps (not discussed here) – the evaluation of costs and of patient benefit. A standardised, transparent, fair and democratic evaluation is essential for the definition of a basic benefit package. PMID:17199886

  19. Is Education Ready for Depreciation Accounting?

    ERIC Educational Resources Information Center

    Roberts, Charles T.

    1977-01-01

    Whenever it is relevant to measure and report the cost of rendering services on a current basis, the use cost or the depreciation allowance of fixed assets used in providing such services is relevant as an element of the measurement and reporting process. (Author)

  20. 32 CFR Appendix A to Part 636 - References

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... INVESTIGATIONS MOTOR VEHICLE TRAFFIC SUPERVISION (SPECIFIC INSTALLATIONS) Pt. 636, App. A Appendix A to Part 636... 3946, Military Police Traffic Accident Report DA Form 3975, Military Police Report DD Form 1920... Understanding, Subject: Seizure of Assets for Administrative Forfeiture in Drug Related Cases. ...

  1. Report: EPA Plans for Managing Counter Terrorism/ Emergency Response Equipment and Protecting Critical Assets Not Fully Implemented

    EPA Pesticide Factsheets

    Report #09-P-0087, January 27, 2009. EPA has progressed in implementing the counter terrorism/emergency response (CT/ER) initiatives, but is behind schedule in implementing the Radiation Ambient Monitoring (RadNet) System.

  2. 32 CFR Appendix A to Part 636 - References

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... INVESTIGATIONS MOTOR VEHICLE TRAFFIC SUPERVISION (SPECIFIC INSTALLATIONS) Pt. 636, App. A Appendix A to Part 636... 3946, Military Police Traffic Accident Report DA Form 3975, Military Police Report DD Form 1920... Understanding, Subject: Seizure of Assets for Administrative Forfeiture in Drug Related Cases. ...

  3. 32 CFR 310.44 - Inspection reporting.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... National Defense Department of Defense (Continued) OFFICE OF THE SECRETARY OF DEFENSE (CONTINUED) PRIVACY PROGRAM DOD PRIVACY PROGRAM Inspections § 310.44 Inspection reporting. (a) Document the findings of the... appropriate, shall reflect overall assets of the Component Privacy Program inspected, or portion thereof...

  4. Comparison of two approaches for measuring household wealth via an asset-based index in rural and peri-urban settings of Hunan province, China

    PubMed Central

    2010-01-01

    Background There are growing concerns regarding inequities in health, with poverty being an important determinant of health as well as a product of health status. Within the People's Republic of China (P.R. China), disparities in socio-economic position are apparent, with the rural-urban gap of particular concern. Our aim was to compare direct and proxy methods of estimating household wealth in a rural and a peri-urban setting of Hunan province, P.R. China. Methods We collected data on ownership of household durable assets, housing characteristics, and utility and sanitation variables in two village-wide surveys in Hunan province. We employed principal components analysis (PCA) and principal axis factoring (PAF) to generate household asset-based proxy wealth indices. Households were grouped into quartiles, from 'most wealthy' to 'most poor'. We compared the estimated household wealth for each approach. Asset-based proxy wealth indices were compared to those based on self-reported average annual income and savings at the household level. Results Spearman's rank correlation analysis revealed that PCA and PAF yielded similar results, indicating that either approach may be used for estimating household wealth. In both settings investigated, the two indices were significantly associated with self-reported average annual income and combined income and savings, but not with savings alone. However, low correlation coefficients between the proxy and direct measures of wealth indicated that they are not complementary. We found wide disparities in ownership of household durable assets, and utility and sanitation variables, within and between settings. Conclusion PCA and PAF yielded almost identical results and generated robust proxy wealth indices and categories. Pooled data from the rural and peri-urban settings highlighted structural differences in wealth, most likely a result of localized urbanization and modernization. Further research is needed to improve measurements of wealth in low-income and transitional country contexts. PMID:20813070

  5. Three-dimensional GIS approach for management of assets

    NASA Astrophysics Data System (ADS)

    Lee, S. Y.; Yee, S. X.; Majid, Z.; Setan, H.

    2014-02-01

    Assets play an important role in human life, especially to an organization. Organizations strive and put more effort to improve its operation and assets management. The development of GIS technology has become a powerful tool in management as it is able to provide a complete inventory for managing assets with location-based information. Spatial information is one of the requirements in decision making in various areas, including asset management in the buildings. This paper describes a 3D GIS approach for management of assets. An asset management system was developed by integrating GIS concept and 3D model assets. The purposes of 3D visualization to manage assets are to facilitate the analysis and understanding in the complex environment. Behind the 3D model of assets is a database to store the asset information. A user-friendly interface was also designed for more easier to operate the application. In the application developed, location of each individual asset can be easily tracked according to the referring spatial information and 3D viewing. The 3D GIS approach described in this paper is certainly would be useful in asset management. Systematic management of assets can be carried out and this will lead to less-time consuming and cost-effective. The results in this paper will show a new approach to improve asset management.

  6. 32 CFR 751.5 - Definitions.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... vehicles (POV's), mobile homes, and boats. (e) Intangible property. Property that has no intrinsic..., baggage checks, insurance policies, money orders, and travelers checks. (f) Vehicles. Include automobiles..., boats, boat trailers, bicycles, and aircraft. Mobile homes and other property used as dwelling places...

  7. 32 CFR 751.5 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... vehicles (POV's), mobile homes, and boats. (e) Intangible property. Property that has no intrinsic..., baggage checks, insurance policies, money orders, and travelers checks. (f) Vehicles. Include automobiles..., boats, boat trailers, bicycles, and aircraft. Mobile homes and other property used as dwelling places...

  8. 32 CFR 751.5 - Definitions.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... vehicles (POV's), mobile homes, and boats. (e) Intangible property. Property that has no intrinsic..., baggage checks, insurance policies, money orders, and travelers checks. (f) Vehicles. Include automobiles..., boats, boat trailers, bicycles, and aircraft. Mobile homes and other property used as dwelling places...

  9. 32 CFR 751.5 - Definitions.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... vehicles (POV's), mobile homes, and boats. (e) Intangible property. Property that has no intrinsic..., baggage checks, insurance policies, money orders, and travelers checks. (f) Vehicles. Include automobiles..., boats, boat trailers, bicycles, and aircraft. Mobile homes and other property used as dwelling places...

  10. 32 CFR 751.5 - Definitions.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... vehicles (POV's), mobile homes, and boats. (e) Intangible property. Property that has no intrinsic..., baggage checks, insurance policies, money orders, and travelers checks. (f) Vehicles. Include automobiles..., boats, boat trailers, bicycles, and aircraft. Mobile homes and other property used as dwelling places...

  11. 14 CFR 1259.103 - Special authorities-gift acceptance and other Federal funding.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ...—gift acceptance and other Federal funding. (a) Acceptance of gifts: (1) In order to carry out the... donations of services, money or property, real, personal or mixed, tangible or intangible. This authority is...

  12. 22 CFR 518.36 - Intangible property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Business Firms Under Government Grants, Contracts and Cooperative Agreements.” (c) Unless waived by the... Foreign Relations BROADCASTING BOARD OF GOVERNORS UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND... applicable regulations governing patents and inventions, including government-wide regulations issued by the...

  13. 26 CFR 1.482-4T - Methods to determine taxable income in connection with a transfer of intangible property...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... such an arrangement, consideration of the principles, methods, comparability, and reliability... method, under this section, as appropriately adjusted in light of the differences in the facts and...

  14. Potential applications of video technology for traffic management and safety in Alabama

    DOT National Transportation Integrated Search

    2002-11-25

    Video technology applications for traffic management and safety are being implemented by state and local government agencies in Alabama. This technology offers both tangible and intangible benefits. Although video technology provides many benefits, i...

  15. Gender differences in economic support and well-being of older Asians.

    PubMed

    Ofstedal, Mary Beth; Reidy, Erin; Knodel, John

    2004-09-01

    This report provides a comprehensive analysis of gender differences in economic support and well-being in eight countries in Southern and Eastern Asia (Bangladesh, Malaysia, Indonesia, Singapore, Thailand, Vietnam, Philippines, and Taiwan). We examine multiple economic indicators, including sources of income, receipt of financial and material support, income levels, ownership of assets, and subjective well-being. Results show substantial variation in gender differences across indicators and provide an important qualification to widely held views concerning the globally disadvantaged position of older women. Whereas men tend to report higher levels of income than women, there is generally little gender difference in housing characteristics, asset ownership, or reports of subjective economic well-being. Unmarried women are economically advantaged compared to unmarried men in some respects, in part because they are more likely to be embedded in multigenerational households and receive both direct and indirect forms of support from family members.

  16. Potential of Securitization in Solar PV Finance

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

    Lowder, Travis; Mendelsohn, Michael

    This report aims to demonstrate, hypothetically and at a high level, what volumes of solar deployment could be supported given solar industry access to the capital markets in the form of security issuance. Securitization is not anticipated to replace tax equity in the near- to mid-term, but it could provide an additional source of funds that would be comparatively inexpensive and could reduce the weighted average cost of capital for a given solar project or portfolio. Thus, the potential to securitize solar assets and seek financing in the capital markets could help to sustain the solar industry when the investmentmore » tax credit (ITC) -- one of the federal incentives that has leveraged billions of dollars of private capital in the solar industry -- drops from 30% to 10% at the close of 2016. The report offers analysis on the size of the U.S. third-party financed solar market, as well as on the volumes (in MW) of solar asset origination possible through a $100 million securitization fund (assuming no overcollateralization). It also provides data on the size of the relevant securities markets and how the solar asset class may fit into these markets.« less

  17. 76 FR 5072 - Cuban Assets Control Regulations

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-01-28

    ... DEPARTMENT OF THE TREASURY Office of Foreign Assets Control 31 CFR Part 515 Cuban Assets Control Regulations AGENCY: Office of Foreign Assets Control, Treasury. ACTION: Final rule. SUMMARY: The Department of the Treasury's Office of Foreign Assets Control (``OFAC'') is amending the Cuban Assets Control...

  18. 77 FR 71530 - Cuban Assets Control Regulations

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-12-03

    ... DEPARTMENT OF THE TREASURY Office of Foreign Assets Control 31 CFR Part 515 Cuban Assets Control Regulations AGENCY: Office of Foreign Assets Control, Treasury. ACTION: Final rule. SUMMARY: The Department of the Treasury's Office of Foreign Assets Control (``OFAC'') is amending the Cuban Assets Control...

  19. 75 FR 10996 - Cuban Assets Control Regulations

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-10

    ... DEPARTMENT OF THE TREASURY Office of Foreign Assets Control 31 CFR Part 515 Cuban Assets Control Regulations AGENCY: Office of Foreign Assets Control, Treasury. ACTION: Final rule. SUMMARY: The Department of the Treasury's Office of Foreign Assets Control (``OFAC'') is amending the Cuban Assets Control...

  20. 75 FR 1455 - Custody of Funds or Securities of Clients by Investment Advisers

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-01-11

    ... the internal controls relating to the custody of those assets from an independent public accountant... must obtain or receive an internal control report within six months of the effective date. Section III... securities (SIFMA(AMG) Letter), requiring an internal control report only instead of both the report and a...

  1. 77 FR 38141 - Proposed Collection; Comment Request for Iranian Financial Sanctions Regulations Report on...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-06-26

    ... for Iranian Financial Sanctions Regulations Report on Closure by U.S. Financial Institutions of... Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the Office of Foreign Assets... Financial Sanctions Regulations Report on Closure by U.S. Financial [[Page 38142

  2. 41 CFR 102-39.85 - What information am I required to report?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ..., Transportation and Asset Management (MT), 1800 F Street, NW., Washington, DC 20405. (c) Report control number... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false What information am I required to report? 102-39.85 Section 102-39.85 Public Contracts and Property Management Federal Property...

  3. Consumers with an intellectual disability and carers: perceptions of interactions with banks.

    PubMed

    Hayes, Susan C; Martin, Fiona B

    2007-03-01

    As more people with an intellectual disability reside independently in the community, there is both the need and the opportunity for them to use financial services, including banks and credit unions, and products such as cash machine cards, credit cards and loans. There is a dearth of information about interactions between consumers with intellectual disabilities and their carers, and financial service providers. This study investigated the perceptions of 94 consumers with an intellectual disability and 53 carers regarding interactions with financial service providers. Consumers and carers mentioned a number of problems with banks, and reported a low rate of successful resolution of these difficulties. Carers mentioned more problems than consumers, and more frequently reported intangible problems such as discrimination. The 'digital divide' was evident, with few consumers having access to Internet or telephone banking. People with intellectual disabilities need education programmes about electronic banking, their rights as consumers and their access to problem resolution strategies.

  4. Power Electronics Design of a Solar Powered In-car Wireless Tag for Asset Tracking and Parking Applications

    NASA Astrophysics Data System (ADS)

    Zhu, D.; Henaut, J.; Beeby, S. P.

    2014-11-01

    This paper reports the design and testing of a power conditioning circuit for a solar powered in-car wireless tag for asset tracking and parking application. Existing long range asset tracking is based on the GSM/GPRS network, which requires expensive subscriptions. The EU FP7 project CEWITT aims at developing a credit card sized autonomous wireless tag with GNSS geo-positioning capabilities to ensure the integrity and cost effectiveness for parking applications. It was found in previous research that solar cells are the most suitable energy sources for this application. This study focused on the power electronics design for the wireless tag. A suitable solar cell was chosen for its high power density. Charging circuit, hysteresis control circuit and LDO were designed and integrated to meet the system requirement. Test results showed that charging efficiency of 80 % had been achieved.

  5. Master Limited Partnerships and Real Estate Investment Trusts: Opportunities and Potential Complications for Renewable Energy

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

    Feldman, D.; Settle, E.

    2013-11-01

    Master Limited Partnerships (MLPs) and Real Estate Investment Trusts (REITs) are two proposed investment vehicles which have the potential to lower renewable energy assets' high cost of capital; a critical factor in the Department of Energy's goal for renewable energy to achieve grid-parity with traditional sources of electric generation. Due to current U.S. federal income tax laws, regulations, and administrative interpretations, REITs and MLPs cannot finance a significant portion of the cost of renewable energy assets. Efforts are underway to alter these rules by changing the definition of 'real property' (REIT) and 'qualified income' (MLP). However, even with rule changes,more » both investment vehicles have structural challenges to efficiently finance renewable energy assets. Among them are 1) effectively utilizing the U.S. federal income tax incentives; 2) administratively structuring the investments to not be overly onerous or complicated, given the potential for pooling a relatively large amount of small assets; and 3) attracting and retaining a large enough investment community to participate in the funding opportunities. This report summarizes these challenges so that if proposed federal changes are made, stakeholders have an understanding of the possible outcomes.« less

  6. The predictive influence of family and neighborhood assets on fighting and weapon carrying from mid- to late adolescence.

    PubMed

    Haegerich, Tamara M; Oman, Roy F; Vesely, Sara K; Aspy, Cheryl B; Tolma, Eleni L

    2014-08-01

    Using a developmental, social-ecological approach to understand the etiology of health-risk behavior and inform primary prevention efforts, we assess the predictive effects of family and neighborhood social processes on youth physical fighting and weapon carrying. Specifically, we focus on relationships among youth and their parents, family communication, parental monitoring, as well as sense of community and neighborhood informal social control, support, concerns, and disorder. This study advances knowledge through its investigation of family and neighborhood structural factors and social processes together, employment of longitudinal models that estimate effects over adolescent development, and use of self-report and observational measures. Data from 1,093 youth/parent pairs were analyzed from the Youth Assets Study using a Generalized Estimating Equation approach; family and neighborhood assets and risks were analyzed as time varying and lagged. Similar family assets affected physical fighting and weapon carrying, whereas different neighborhood social processes influenced the two forms of youth violence. Study findings have implications for the primary prevention of youth violence, including the use of family-based approaches that build relationships and parental monitoring skills and community-level change approaches that promote informal social control and reduce neighborhood concerns about safety.

  7. 21st Century Water Asset Accounting - Case Studies Report (WERF Report INFR6R12a)

    EPA Science Inventory

    America’s decaying water infrastructure presents significant financial and logistical challenges for water utilities. Green infrastructure has been gaining traction as a viable alternative and complement to traditional “grey” infrastructure for water management. Current accounti...

  8. 21st Century Water Asset Accounting: Implications Report (WERF Report INFR6R12b)

    EPA Science Inventory

    This project is an important first step towards developing water industry standards and accounting protocols for green infrastructure that could be adopted by the Governmental Accounting Standards Board (GASB) to promote green infrastructure investment. Green infrastructure, the ...

  9. Report: Audit of EPA’s Fiscal 2003 and 2002 Financial Statements

    EPA Pesticide Factsheets

    Report #2004-1-00021, November 21, 2003. The Superfund Trust Fund, managed by the U.S. Treasury Bureau of Public Debt, transferred funds to EPA in excess of the assets available to be transferred by $82.7 million in fiscal 2003.

  10. The Heterogeneous Dynamics of Economic Complexity

    PubMed Central

    Cristelli, Matthieu; Tacchella, Andrea; Pietronero, Luciano

    2015-01-01

    What will be the growth of the Gross Domestic Product (GDP) or the competitiveness of China, United States, and Vietnam in the next 3, 5 or 10 years? Despite this kind of questions has a large societal impact and an extreme value for economic policy making, providing a scientific basis for economic predictability is still a very challenging problem. Recent results of a new branch—Economic Complexity—have set the basis for a framework to approach such a challenge and to provide new perspectives to cast economic prediction into the conceptual scheme of forecasting the evolution of a dynamical system as in the case of weather dynamics. We argue that a recently introduced non-monetary metrics for country competitiveness (fitness) allows for quantifying the hidden growth potential of countries by the means of the comparison of this measure for intangible assets with monetary figures, such as GDP per capita. This comparison defines the fitness-income plane where we observe that country dynamics presents strongly heterogeneous patterns of evolution. The flow in some zones is found to be laminar while in others a chaotic behavior is instead observed. These two regimes correspond to very different predictability features for the evolution of countries: in the former regime, we find strong predictable pattern while the latter scenario exhibits a very low predictability. In such a framework, regressions, the usual tool used in economics, are no more the appropriate strategy to deal with such a heterogeneous scenario and new concepts, borrowed from dynamical systems theory, are mandatory. We therefore propose a data-driven method—the selective predictability scheme—in which we adopt a strategy similar to the methods of analogues, firstly introduced by Lorenz, to assess future evolution of countries. PMID:25671312

  11. Improvement of the course “Management of intellectual property” based on the mixed state contract in the field of scientific R&D

    NASA Astrophysics Data System (ADS)

    Yakovlev, D.; Ageev, A.; Yushkov, E.; Bogatyreova, M.

    2017-01-01

    Intellectual property (IP) is one of the forms of storing knowledge - intangible assets of knowledge economy. The translation of IP knowledge to the young generation is one of the challenges of nuclear knowledge management. At the NRNU MEPhI (National Research Nuclear University MEPhI), the subject is studied within the framework of the academic course “Management of intellectual property. The aim of the course is to train qualified specialists, ready to use modern methods of strategic management of IP in commercial firms. The article is devoted to the strengthening and transfer of IP rights for scientific output application in industry and commerce. The state remains the main source that finances all the significant developments in the field of science and technology. Therefore, the primary task is to effectively utilize the R&D output created at the expense of the Federal budget, both within the state order and the estimated budget financing. Currently, there exist contradictions in the area of strengthening and transfer of rights for R&D in the field of science. The newly borne concept dealing with the strengthening of IP rights for the scientific R&D output, centers on the theory of a mixed state contract and is conveniently integrated with the academic course mentioned. Knowledge itself takes the form of IP, as soon as it becomes formalized. The academic course when supplemented with various approaches to strengthening and transfer of IP rights for the scientific R&D output certainly gives a better understanding of the commercialization process of the intellectual capital and structures relevance to intellectual property. The research material is integrated with the educational process, and the academic course “Management of intellectual property” is designed both for economic and engineering specialties.

  12. The heterogeneous dynamics of economic complexity.

    PubMed

    Cristelli, Matthieu; Tacchella, Andrea; Pietronero, Luciano

    2015-01-01

    What will be the growth of the Gross Domestic Product (GDP) or the competitiveness of China, United States, and Vietnam in the next 3, 5 or 10 years? Despite this kind of questions has a large societal impact and an extreme value for economic policy making, providing a scientific basis for economic predictability is still a very challenging problem. Recent results of a new branch--Economic Complexity--have set the basis for a framework to approach such a challenge and to provide new perspectives to cast economic prediction into the conceptual scheme of forecasting the evolution of a dynamical system as in the case of weather dynamics. We argue that a recently introduced non-monetary metrics for country competitiveness (fitness) allows for quantifying the hidden growth potential of countries by the means of the comparison of this measure for intangible assets with monetary figures, such as GDP per capita. This comparison defines the fitness-income plane where we observe that country dynamics presents strongly heterogeneous patterns of evolution. The flow in some zones is found to be laminar while in others a chaotic behavior is instead observed. These two regimes correspond to very different predictability features for the evolution of countries: in the former regime, we find strong predictable pattern while the latter scenario exhibits a very low predictability. In such a framework, regressions, the usual tool used in economics, are no more the appropriate strategy to deal with such a heterogeneous scenario and new concepts, borrowed from dynamical systems theory, are mandatory. We therefore propose a data-driven method--the selective predictability scheme--in which we adopt a strategy similar to the methods of analogues, firstly introduced by Lorenz, to assess future evolution of countries.

  13. Reputation and its risks.

    PubMed

    Eccles, Robert G; Newquist, Scott C; Schatz, Roland

    2007-02-01

    Regulators, industry groups, consultants, and individual companies have developed elaborate guidelines over the years for assessing and managing risks in a wide range of areas, from commodity prices to natural disasters. Yet they have all but ignored reputational risk, mostly because they aren't sure how to define or measure it. That's a big problem, say the authors. Because so much market value comes from hard-to-assess intangible assets like brand equity and intellectual capital, organizations are especially vulnerable to anything that damages their reputations. Moreover, companies with strong positive reputations attract better talent and are perceived as providing more value in their products and services, which often allows them to charge a premium. Their customers are more loyal and buy broader ranges of products and services. Since the market believes that such companies will deliver sustained earnings and future growth, they have higher price-earnings multiples and market values and lower costs of capital. Most companies, however, do an inadequate job of managing their reputations in general and the risks to their reputations in particular. They tend to focus their energies on handling the threats to their reputations that have already surfaced. That is not risk management; it is crisis management--a reactive approach aimed at limiting the damage. The authors provide a framework for actively managing reputational risk. They introduce three factors (the reputation-reality gap, changing beliefs and expectations, and weak internal coordination) that affect the level of such risks and then explore several ways to sufficiently quantify and control those factors. The process outlined in this article will help managers do a better job of assessing existing and potential threats to their companies' reputations and deciding whether to accept a particular risk or take actions to avoid or mitigate it.

  14. 15 CFR 917.2 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... life, fish, shellfish, marine mammals, and wildlife. Nonliving resources include energy sources..., tangible, intangible, actual, or potential) which is located in, derived from, or traceable to, the marine..., the nutrient rich areas, and the other components of the marine environment which contribute to or...

  15. Highway safety research : a national agenda : executive summary.

    DOT National Transportation Integrated Search

    2001-01-01

    Motor vehicle-related injury and death is the nations largest public health problem. The economic costs to society : will approach $2 trillion and an even greater intangible human loss will occur to family and friends of the 33 million : victims. :...

  16. 20 CFR 435.37 - Property trust relationship.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false Property trust relationship. 435.37 Section 435.37 Employees' Benefits SOCIAL SECURITY ADMINISTRATION UNIFORM ADMINISTRATIVE REQUIREMENTS FOR... relationship. Real property, equipment, intangible property and debt instruments that are acquired or improved...

  17. 28 CFR 70.37 - Property trust relationship.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 28 Judicial Administration 2 2011-07-01 2011-07-01 false Property trust relationship. 70.37 Section 70.37 Judicial Administration DEPARTMENT OF JUSTICE (CONTINUED) UNIFORM ADMINISTRATIVE... relationship. Real property, equipment, intangible property and debt instruments that are acquired or improved...

  18. The Environmental Factors Influencing Attrition.

    ERIC Educational Resources Information Center

    Villella, Edward F.

    1986-01-01

    Offers an economics/business-management perspective on student attrition, focusing on the external macro-environment (including such factors as government funding of education, changing enrollment patterns, and the increased number of postsecondary institutions) and the internal micro-environment (exhibiting characteristics of intangibility,…

  19. 7 CFR 550.42 - Intangible property.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... research, peer reviews, or communications with colleagues. This “recorded” material excludes physical... information that could be used to identify a particular person in a research study. (ii) Published is defined... Regulations of the Department of Agriculture (Continued) AGRICULTURAL RESEARCH SERVICE, DEPARTMENT OF...

  20. 2 CFR 200.315 - Intangible property.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... research, peer reviews, or communications with colleagues. This “recorded” material excludes physical... information that could be used to identify a particular person in a research study. ...) request for research data relating to published research findings produced under a Federal award that were...

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