Financial audit : District of Columbia highway trust fund's fiscal year 1999 and 1998 financial statements

DOT National Transportation Integrated Search

2000-10-01

This report presents the results of our audits of the financial statements of the District of Columbia Highway Trust Fund for the fiscal years ended September 30, 1999 and 1998, and our examination of the forecasted statements of the Fund's expected ...

Declining financial capacity in mild cognitive impairment: A 1-year longitudinal study.

PubMed

Triebel, K L; Martin, R; Griffith, H R; Marceaux, J; Okonkwo, O C; Harrell, L; Clark, D; Brockington, J; Bartolucci, A; Marson, Daniel C

2009-09-22

To investigate 1-year change in financial capacity in relation to conversion from amnestic mild cognitive impairment (MCI) to dementia. Seventy-six cognitively healthy older controls, 25 patients with amnestic MCI who converted to Alzheimer-type dementia during the study period (MCI converters), and 62 patients with MCI who did not convert to dementia (MCI nonconverters) were administered the Financial Capacity Instrument (FCI) at baseline and 1-year follow-up. Performance on the FCI domain and global scores was compared within and between groups using multivariate repeated-measures analyses. At baseline, controls performed better than MCI converters and nonconverters on almost all FCI domains and on both FCI total scores. MCI converters performed below nonconverters on domains of financial concepts, cash transactions, bank statement management, and bill payment and on both FCI total scores. At 1-year follow-up, MCI converters showed significantly greater decline than controls and MCI nonconverters for the domain of checkbook management and for both FCI total scores. The domain of bank statement management showed a strong trend. For both the checkbook and bank statement domains, MCI converters showed declines in procedural skills, such as calculating the correct balance in a checkbook register, but not in conceptual understanding of a checkbook or a bank statement. Declining financial skills are detectable in patients with mild cognitive impairment (MCI) in the year before their conversion to Alzheimer disease. Clinicians should proactively monitor patients with MCI for declining financial skills and advise patients and families about appropriate interventions.

Financial Literacy of 15-Year-Olds: Results from PISA 2015. Data Point. NCES 2017-086

ERIC Educational Resources Information Center

Gonzales, Patrick; Sen, Anindita

2017-01-01

On May 24, the National Center for Education Statistics released Financial Literacy of 15-year-olds: Results from PISA 2015. The PISA assessment of financial literacy measured students' knowledge and understanding of fundamental elements of the financial world, including financial concepts, products, and risks, and their ability to apply what they…

Freshman Year Financial Aid Nudges: An Experiment to Increase Financial Aid Renewal and Sophomore Year Persistence

ERIC Educational Resources Information Center

Castleman, Benjamin L.; Page, Lindsay C.

2013-01-01

While considerable effort has been invested to increase FAFSA completion among high school seniors, there has been much less investment to ensure that college freshmen re-apply for financial aid. Text messaging is a promising approach to inform students of important stages in the financial aid re-application process and to connect them to…

Finding Financial Resources for Adult Learners: Profiles for Practice.

ERIC Educational Resources Information Center

College Entrance Examination Board, New York, NY.

A variety of special financial aid practices that colleges have created to meet the needs of adult students are described, based on a 1983 survey of financial aid directors from more than 100 colleges. Information is provided on campus-based sources of financial aid such as: credit for prior learning programs, financial and career information…

Financial socialization of first-year college students: the roles of parents, work, and education.

PubMed

Shim, Soyeon; Barber, Bonnie L; Card, Noel A; Xiao, Jing Jian; Serido, Joyce

2010-12-01

This cross-sectional study tests a conceptual financial socialization process model, specifying four-levels that connect anticipatory socialization during adolescence to young adults' current financial learning, to their financial attitudes, and to their financial behavior. A total of 2,098 first-year college students (61.9% females) participated in the survey, representing a diverse ethnic group (32.6% minority participation: Hispanic 14.9%, Asian/Asian American 9%, Black 3.4%, Native American 1.8% and other 3.5%). Structural equation modeling indicated that parents, work, and high school financial education during adolescence predicted young adults' current financial learning, attitude and behavior, with the role played by parents substantially greater than the role played by work experience and high school financial education combined. Data also supported the proposed hierarchical financial socialization four-level model, indicating that early financial socialization is related to financial learning, which in turn is related to financial attitudes and subsequently to financial behavior. The study presents a discussion of how the theories of consumer socialization and planned behavior were combined effectively to depict the financial development of young adults. Several practical implications are also provided for parents, educators and students.

Financial Factors and Institutional Characteristics That Relate to the Long-Term Debt of U.S. Four-Year Public Colleges and Universities

ERIC Educational Resources Information Center

Keith, Dana Sims

2013-01-01

Debt for public colleges and universities has been increasing while financial resources, which provide the support to repay debt, have been declining. As debt increases in proportion to assets, the risk profile of a college or university increases. This study examined the relationships between financial variables and institutional characteristics…

Ohio Department of Transportation Financial & Statistical Report : Fiscal Year 2007

DOT National Transportation Integrated Search

2007-01-01

On behalf of the dedicated men and women of the Ohio Department of Transportation, I share with : you this Financial and Statistical Report for State Fiscal Year 2007, documenting the state and : federal dollars invested by ODOT into preserving, main...

Financial analysis of experimental releases conducted at Glen Canyon Dam during water year 2011

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

Poch, L. A.; Veselka, T. D.; Palmer, C. S.

2012-07-16

This report examines the financial implications of experimental flows conducted at the Glen Canyon Dam (GCD) in water year 2011. It is the third report in a series examining financial implications of experimental flows conducted since the Record of Decision (ROD) was adopted in February 1997 (Reclamation 1996). A report released in January 2011 examined water years 1997 to 2005 (Veselka et al. 2011), and a report released in August 2011 examined water years 2006 to 2010 (Poch et al. 2011). An experimental release may have either a positive or negative impact on the financial value of energy production. Thismore » study estimates the financial costs of experimental releases, identifies the main factors that contribute to these costs, and compares the interdependencies among these factors. An integrated set of tools was used to compute the financial impacts of the experimental releases by simulating the operation of the GCD under two scenarios, namely, (1) a baseline scenario that assumes both that operations comply with the ROD operating criteria and the experimental releases that actually took place during the study period, and (2) a 'without experiments' scenario that is identical to the baseline scenario of operations that comply with the GCD ROD, except it assumes that experimental releases did not occur. The Generation and Transmission Maximization (GTMax) model was the main simulation tool used to dispatch GCD and other hydropower plants that comprise the Salt Lake City Area Integrated Projects (SLCA/IP). Extensive data sets and historical information on SLCA/IP powerplant characteristics, hydrologic conditions, and Western Area Power Administration's (Western's) power purchase prices were used for the simulation. In addition to estimating the financial impact of experimental releases, the GTMax model was also used to gain insights into the interplay among ROD operating criteria, exceptions that were made to criteria to accommodate the experimental releases

Tuition Fees and Student Financial Assistance: 2010 Global Year

ERIC Educational Resources Information Center

Marcucci, Pamela; Usher, Alex

2011-01-01

Since the start of the global financial crisis a little over two years ago, many concerns have been raised on how it might affect funding to higher education and whether or not it might hasten moves toward greater cost sharing. While, globally, some steps have been taken in this direction, in most countries, hard decisions have yet to be taken on…

Federal, State and Local Transportation Financial Statistics : Fiscal Years 1982-1992

DOT National Transportation Integrated Search

1995-07-01

The Federal, State and Local Transportation Financial Statistics report is the latest in a series that identifies and details transportation-related revenues and expenditures by mode and government jurisdiction for fiscal years 1982 through 1992. The...

Financial Analysis of Experimental Releases Conducted at Glen Canyon Dam during Water Year 2013

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

Graziano, Diane; Poch, Leslie A.; Veselka, Thomas D.

2014-06-01

This report examines the financial implications of experimental flows conducted at the Glen Canyon Dam (GCD) in water year 2013. It is the fifth report in a series examining the financial implications of experimental flows conducted since the Record of Decision (ROD) was adopted in February 1997 (Reclamation 1996). A report released in January 2011 examined water years 1997 to 2005 (Veselka et al. 2011), a report released in August 2011 examined water years 2006 to 2010 (Poch et al. 2011), a report released June 2012 examined water year 2011 (Poch et al. 2012), and a report released April 2013more » examined water year 2012 (Poch et al. 2013).« less

Financial analysis of experimental releases conducted at Glen Canyon Dam during Water Year 2013

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

Graziano, D. J.; Poch, L. A.; Veselka, T. D.

2014-08-18

This report examines the financial implications of experimental flows conducted at the Glen Canyon Dam (GCD) in water year 2013. It is the fifth report in a series examining the financial implications of experimental flows conducted since the Record of Decision (ROD) was adopted in February 1997 (Reclamation 1996). A report released in January 2011 examined water years 1997 to 2005 (Veselka et al. 2011), a report released in August 2011 examined water years 2006 to 2010 (Poch et al. 2011), a report released June 2012 examined water year 2011 (Poch et al. 2012), and a report released April 2013more » examined water year 2012 (Poch et al. 2013).« less

Financial Analysis of Experimental Releases Conducted at Glen Canyon Dam during Water Year 2014

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

Graziano, D. J.; Poch, L. A.; Veselka, T. D.

This report examines the financial implications of experimental flows conducted at the Glen Canyon Dam (GCD) in water year (WY) 2014. It is the sixth report in a series examining the financial implications of experimental flows conducted since the Record of Decision (ROD) was adopted in February 1997 (Reclamation 1996). A report released in January 2011 examined water years 1997 to 2005 (Veselka et al. 2011), a report released in August 2011 examined water years 2006 to 2010 (Poch et al. 2011), a report released June 2012 examined water year 2011 (Poch et al. 2012), a report released April 2013more » examined water year 2012 (Poch et al. 2013), and a report released June 2014 examined water year 2013 (Graziano et al. 2014).« less

Comparative Financial Statistics for Public Two-Year Colleges: FY 1993 National Sample.

ERIC Educational Resources Information Center

Dickmeyer, Nathan; Meeker, Bradley

This report provides comparative information derived from a national sample of 516 public two-year colleges, highlighting financial statistics for fiscal year, 1992-93. This report provides space for colleges to compare their institutional statistics with national sample medians, quartile data for the national sample, and statistics presented in a…

Criminality in Greece during the years of financial crisis: 2008-2014.

PubMed

Tsouvelas, G; Konstantakopoulos, G; Vakirtzis, A; Giotakos, O; Papaslanis, T; Kontaxakis, V

2018-01-01

The link between poverty, unemployment and economic downturns and increases in crime rates has long been the subject of social science study. However, the relationships between these phenomena has not been studied sufficiently and through time in most European countries that suffered, or, like Greece, are still suffering the recent financial crisis. We examined if the recent financial crisis in Greece has coincided with an increase in crime, analyzing crime rates since the start of the financial crisis and over an extensive time period (7 years). Crime statistics were taken from the Greek Police. Repeated measures analyses of variance were performed to reveal potential differences in criminality for the years 2008, 2010, 2012 and 2014. There was a significant increase in global criminality rate per 100,000 residents (Wilks' Lambda=0.32, F (3,11)=7.93, p=0.004). There was a significant increase in illegal gun possession (Wilks' Lambda=0.16, F (3,11)=18.68, p=0.001), fraud (Wilks' Lambda=0.10, F (3,11)=32.35, p=0.001), extortion (Wilks' Lambda=0.38, F (3,11)=4.45, p=0.040), and beggary (Wilks' Lambda=0.33, F (3,11)=6.22, p=0.014). A reversed U shape was found for homicides, thefts and robberies, with rates peaking in 2010 and 2012 before dropping off in 2014. Narcotics and sexual exploitation crime rates remained unchanged. Surprisingly, the incidence of rape decreased (Wilks' Lambda=0.42, F (3,11)=5.14, p=0.018). Our results are in agreement with the results of previous broader studies as well as with criminological theories according to which in times of economic stress an increase in both property crimes and violent crimes is expected. As predicted, an increase in financial crime was observed (e.g. fraud and extortions) as well as petty crime related to financial hardship like beggary. Concerns regarding the escalation of white-collar crimes in times of economic downturns that have been raised in the literature warrant further investigation.

Comparative Financial Statistics for Public Two-Year Colleges: FY 1992 National Sample.

ERIC Educational Resources Information Center

Dickmeyer, Nathan; Cirino, Anna Marie

This report, the 15th in an annual series, provides comparative information derived from a national sample of 544 public two-year colleges, highlighting financial statistics for fiscal year 1991-92. The report offers space for colleges to compare their institutional statistics with data provided on national sample medians; quartile data for the…

Comparative Financial Statistics for Public Two-Year Colleges: FY 1995 National Sample.

ERIC Educational Resources Information Center

Meeker, Bradley

Based on responses by 405 public two-year colleges in the United States to 2 surveys, this report provides comparative financial information for fiscal year 1994-95. The report provides space for colleges to compare their institutional statistics with national sample medians, quartile data for the national sample, and tables and graphs of…

Comparative Financial Statistics for Public Two-Year Colleges: FY 1994 National Sample.

ERIC Educational Resources Information Center

Dickmeyer, Nathan; Meeker, Bradley

Based on responses by 427 public two-year colleges in the United States to two surveys, this report provides comparative financial information for fiscal year 1993-94. The report provides space for colleges to compare their institutional statistics with national sample medians, quartile data for the national sample, and tables and graphs of…

Financial Literacy of 15-Year-Olds: Results from PISA 2012. Data Point. NCES 2014-102

ERIC Educational Resources Information Center

Gonzales, Patrick; Kelly, Dana

2014-01-01

This Data Point uses data from the 2012 administration of the Program for International Student Assessment (PISA) financial literacy assessment. PISA is an international assessment that measures 15-year-old students' reading, mathematics, and science literacy and, in 2012, general problem solving and financial literacy. PISA is coordinated by the…

Financial Statistics of CPB-Qualified Public Radio Stations: Fiscal Year 1970.

ERIC Educational Resources Information Center

Pedone, Ronald J.; And Others

Financial statistics for fiscal year 1970 are reported for 91 public radio stations which meet the requirements for CPB (Corporation for Public Broadcasting) general support grants. The statistics are for the aggregate United States, classified by geographic regions and types of licensees. Total income for radio operations for the fiscal year…

Report of the State Auditor. State Colleges in Colorado. Financial, State-Funded Student Financial Assistance Programs, and NCAA Audits. Fiscal Year Ended June 30, 1995.

ERIC Educational Resources Information Center

Barba, J. David

The results of a Colorado State audit of the consolidated financial statements are reported, along with the statements of appropriations, expenditures, transfers and reversions for state-funded Student Financial Assistance Programs for the four State Colleges in Colorado for the year ended June 30, 1995. Specific recommendations are given for each…

Prolonged Financial Distress After the Deepwater Horizon Oil Spill Predicts Behavioral Health.

PubMed

Buckingham-Howes, Stacy; Holmes, Katherine; Glenn Morris, J; Grattan, Lynn M

2018-03-13

The economic impact of disasters is well known; however, the link between financial loss and behavioral health problems is unknown. Participants included 198 adults of ages 21 to 82, living within 10 miles of the Gulf Coast during the Deepwater Horizon Oil Spill and were involved in the fishing, harvesting, seafood processing, or service/tourism industries. The functional impact of financial resource loss at 2.5 years post spill was measured using the 26-item Financial Life Events Checklist (FLEC). Individuals responded to financial distress by reducing social events and utility bills and changing food-shopping habits. The FLEC significantly predicted higher drug use (Drug Abuse Screening Test), alcohol use (Alcohol Use Disorders Identification Test), mood problems (Profile of Mood States), and depressive symptoms (Beck Depression Inventory II) (p values ≤ 0.05) 4.5 years after the spill. This preliminary study supports the notion that the functional impact of financial loss has a long-term impact on behavioral health after an oil spill.

Comparative Financial Statistics for Public Two-Year Colleges: FY 1991 Peer Groups Sample.

ERIC Educational Resources Information Center

Dickmeyer, Nathan; Cirino, Anna Marie

Comparative financial information, derived from two national surveys of 503 public two-year colleges, is presented in this report for fiscal year (FY) 1990-91. The report includes statistics for the national sample and six peer groups, space for colleges to compare their institutional statistics with national and peer groups, and tables, bar…

Comparative Financial Statistics for Public Two-Year Colleges: FY 1993 Peer Group Sample.

ERIC Educational Resources Information Center

Dickmeyer, Nathan; Meeker, Bradley

Comparative financial information derived from a national sample of 516 two-year colleges is presented in this report for fiscal year 1992-93, including statistics for the national sample and for six peer groups. The report's nine sections focus on: (1) introductory information about the study's background, objectives, and sample; the National…

Comparative Financial Statistics for Public Two-Year Colleges: FY 1995 Peer Groups Sample.

ERIC Educational Resources Information Center

Meeker, Bradley

Comparative financial information derived from a national sample of 405 two-year colleges is presented in this report for fiscal year 1994-95, including data for the national sample and for 6groups of peer institutions. The first section provides introductory information on the annual study, discussing the study sample and the use of study…

Comparative Financial Statistics for Public Two-Year Colleges: FY 1994 Peer Groups Sample.

ERIC Educational Resources Information Center

Dickmeyer, Nathan; Meeker, Bradley

Comparative financial information derived from a national sample of 427 two-year colleges is presented in this report for fiscal year 1993-94, including data for the national sample and 6 groups of peer institutions. The first section provides introductory information on the annual study, reviewing the objectives of the study and potential uses of…

Illustration of year-to-year variation in wheat spectral profile crop growth curves. [Kansas, Oklahoma, North Dakota and South Dakota

NASA Technical Reports Server (NTRS)

Gonzalez, P.; Jones, C. (Principal Investigator)

1980-01-01

Data previously compiled on the year to year variability of spectral profile crop growth parameters for spring and winter wheat in Kansas, Oklahoma, and the Dakotas were used with a profile model to develop graphs illustrating spectral profile crop growth curves for a number of years and a number of spring and winter wheat segments. These curves show the apparent variability in spectral profiles for wheat from one year to another within the same segment and from one segment to another within the same year.

Association between financial strain, social network and five-year recovery from first episode psychosis.

PubMed

Mattsson, Maria; Topor, Alain; Cullberg, Johan; Forsell, Yvonne

2008-12-01

Despite much effort to positively affect long-term outcome in psychosis and schizophrenia many patients are still facing a poor outcome with persistent psychotic symptoms and decline in social functioning. The aim of this study was to examine the relationship between financial strain and social network and five-year outcome of first episode psychosis (FEP). FEP patients were divided into recovered (n = 52) and non-recovered (n = 19). Each person was matched according to age and gender with four persons (n = 284) from a longitudinal population-based study. All persons had answered an extensive questionnaire including social network, quantitative and qualitative, financial strain and mental health. Linear regression analysis showed that both financial strain and social network were associated, and had a unique contribution, to outcome. The results indicate that FEP patients might benefit from interventions that reduce financial strain thus facilitating daily life and cultural and social activities.

Military Retirement Fund Audited Financial Report. Fiscal Year 2012

DTIC Science & Technology

2012-11-06

FY 2012 included: 1) New economic assumptions due to the Federal Accounting Standards Advisory Board (FASAB) financial reporting Statement of...weaknesses were found in the design or operation of the internal control over financial reporting . Improper Payments Information Act of 2002 (Public Law No...accepted in the United States of America, OMB Circular A-136, Financial Reporting Requirements, and the Federal Accounting Standards Advisory Board

Financial Statistics of Noncommercial Television License Holders: Fiscal Year 1970. Revised Edition.

ERIC Educational Resources Information Center

Pedone, Ronald J.; And Others

Fiscal year 1970 financial data for 129 educational television license holders responsible for 195 stations in the aggregate United States are presented. The data are grouped by type of license holder (institution of higher education, local public school system, state authority, or community organization) and region (North Atlantic, Great Lakes…

Annual Financial Reporting Requirements for Texas Public Community Colleges, Fiscal Year 1996.

ERIC Educational Resources Information Center

Texas State Higher Education Coordinating Board, Austin. Div. of Research, Planning and Finance.

This manual provides a comprehensive set of definitions, rules, formats, and illustrations for use by public community and junior colleges in Texas to ensure consistent and uniform financial reporting. Chapter 1 provides an introduction to the manual, highlighting changes in requirements for Fiscal Year (FY) 1996. Chapter 2 presents general…

Comparative Financial Statistics for Public Two-Year Colleges: FY 1991 National Sample.

ERIC Educational Resources Information Center

Dickmeyer, Nathan; Cirino, Anna Marie

This report provides comparative financial information derived from a national sample of 503 public two-year colleges. The report includes space for colleges to compare their institutional statistics with data provided on national sample medians; quartile data for the national sample; and statistics presented in various formats, including tables,…

Examination of Financial Statements of Student Loan Insurance Fund Fiscal Year 1973.

ERIC Educational Resources Information Center

Comptroller General of the U.S., Washington, DC.

This document examines the fiscal year 1973 financial statements of the Student Loan Insurance Fund, administered by the Office of Education, Department of Health, Education, and Welfare. Findings indicate: (1) The automated Guaranteed Student Loan System (GSLS) contains inaccurate data files and computer programs that do not process the data…

Does Federal Financial Aid Policy Influence the Institutional Aid Policies of Four-Year Colleges and Universities? An Exploratory Analysis

ERIC Educational Resources Information Center

Hossler, Don; Kwon, Jihye

2015-01-01

There is a dearth of empirical work that examines the relationships between federal financial aid policy and institutional financial aid priorities and expenditures. This study uses Resource Dependency Theory to explore whether changes the amount of financial aid awarded by colleges and universities during the last fifty years are best explained…

41st Annual Survey Report on State-Sponsored Student Financial Aid, 2009-2010 Academic Year

ERIC Educational Resources Information Center

National Association of State Student Grant and Aid Programs, 2010

2010-01-01

Each year, the National Association of State Student Grant and Aid Programs (NASSGAP) completes a survey regarding state-funded expenditures for postsecondary student financial aid. This report, the 41th annual survey, represents data from academic year 2009-10. Data highlights include: (1) In the 2009-2010 academic year, the states awarded about…

Fiscal Year 2010 U.S. Government Financial Statements: Federal Government Continues To Face Financial Management And Long-Term Fiscal Challenges

DTIC Science & Technology

2011-03-09

effective oversight of federal government programs and policies. Over the years, certain material weaknesses in internal control over...ineffective process for preparing the consolidated financial statements. In addition to the material weaknesses underlying these major impediments, GAO...noted material weaknesses involving billions of dollars in improper payments, information security, and tax collection activities. With regard to the

40th Annual Survey Report on State-Sponsored Student Financial Aid, 2008-2009 Academic Year

ERIC Educational Resources Information Center

National Association of State Student Grant and Aid Programs, 2009

2009-01-01

Each year, the National Association of State Student Grant and Aid Programs (NASSGAP) completes a survey regarding state-funded expenditures for postsecondary student financial aid. This report, the 40th annual survey, represents data from academic year 2008-09. Data highlights of this survey include: (1) In the 2008-2009 academic year, the states…

U.S. Government Financial Statements: FY 2000 Reporting Underscores the Need to Accelerate Federal Financial Management Reform

DTIC Science & Technology

2001-03-30

I am pleased to be here today to discuss our report on the U.S. government’s consolidated financial statements for fiscal year 2000. Both the... consolidated financial statements and our report are included in the Fiscal Year 2000 Financial Report of the United States Government (Financial Report...CFO Act agencies), beginning with fiscal year 1996, and consolidated financial statements for the U.S. government, beginning with fiscal year 1997.

Telephone Encounters Predict Future High Financial Expenditures in Inflammatory Bowel Disease Patients: A 3-Year Prospective Observational Study.

PubMed

Click, Benjamin; Anderson, Alyce M; Ramos Rivers, Claudia; Koutroubakis, Ioannis E; Hashash, Jana G; Dunn, Michael A; Schwartz, Marc; Swoger, Jason; Barrie, Arthur; Szigethy, Eva; Regueiro, Miguel; Schoen, Robert E; Binion, David G

2018-04-01

Telephone activity is essential in management of complex chronic diseases including inflammatory bowel disease (IBD). Telephone encounters logged in the electronic medical record have recently been proposed as a surrogate marker of disease activity and impending health care utilization; however, the association between telephone calls and financial expenditures has not been evaluated. We performed a 3-year prospective observational study of telephone encounters logged at a tertiary referral IBD center. We analyzed patient demographics, disease characteristics, comorbidities, clinical activity, and health care financial charges by telephone encounter frequency. Eight hundred one patients met inclusion criteria (52.3% female; mean age, 44.1 y), accounted for 12,669 telephone encounters, and accrued $70,513,449 in charges over 3 years. High telephone encounter frequency was associated with female gender (P=0.003), anxiety/depression (P<0.001), and prior IBD surgery (P<0.001). High telephone encounter categories had significantly more hospitalizations (P<0.001), IBD surgery (P<0.001), worse quality of life (P<0.001), more corticosteroid (P<0.001), biological (P<0.001), and opiate prescriptions (P<0.001). High telephone encounter frequency patients amassed higher total available charges in each year (P<0.001) and over the 3 years (P<0.001). Telephone encounters in 2009 (P=0.02) and 2010 (P<0.001) were significantly associated with financial charges the following year after controlling for demographic, utilization, and medication covariates. Increased telephone encounters are associated with significantly higher health care utilization and financial expenditures. Increased call frequency is predictive of future health care spending. Telephone encounters are a useful tool to identify patients at risk of clinical deterioration and large financial expense.

Financial Audit: 1997 Consolidates Financial Statements of the United States Government

DTIC Science & Technology

1998-03-01

For the first time in the nation’s history, the federal government has prepared consolidated financial statements that have been subjected to an...independent audit. In accordance with the Chief Financial Officers Act, consolidated financial statements for fiscal year 1997 were prepared by the...affect the reliability of the consolidated financial statements and much of the underlying financial information. They also affect the government’s

Financial Impact of Allogeneic Hematopoietic Cell Transplantation on Patients and Families over 2-years: Results from a Multicenter Pilot Study

PubMed Central

Denzen, Ellen M.; Thao, Viengneesee; Hahn, Theresa; Lee, Stephanie J.; McCarthy, Philip L.; Rizzo, J. Douglas; Ammi, Monique; Drexler, Rebecca; Flesch, Susan; James, Heather; Omondi, Nancy; Murphy, Elizabeth; Pederson, Kate; Majhail, Navneet S.

2016-01-01

Hematopoietic cell transplantation (HCT) is a procedure that can significantly influence the socioeconomic wellbeing of patients, caregivers and their families. Among 30 allogeneic HCT recipients and their caregivers enrolled on a pilot study evaluating the feasibility of studying financial impact of HCT, 16 agreed to participate in the long-term phase, completed a baseline questionnaire and received phone interviews at 6, 12, 18 and 24 months post-HCT. Analyses showed that by 2-years post-HCT, 54% of patients who previously contributed to household earnings had not returned to work and 80% of patients/caregivers reported transplant as having moderate to great impact on household income. However, patients’ level of confidence in their ability to meet household financial obligations increased from baseline to 2-years. A relatively large proportion of patients reported inability to pay for medical care through this time period. Case studies demonstrated patient individual perception of financial impact of HCT varies considerably, regardless of actual income. We demonstrate the feasibility of conducting a study to evaluate financial impact of allogeneic HCT through 2-years post-transplantation. Some patients/caregivers continue to experience significant long-term financial burden after this procedure. Our study lays the foundation for a larger evaluation of patient/caregiver financial burden associated with HCT. PMID:27088381

Financial impact of allogeneic hematopoietic cell transplantation on patients and families over 2 years: results from a multicenter pilot study.

PubMed

Denzen, E M; Thao, V; Hahn, T; Lee, S J; McCarthy, P L; Rizzo, J D; Ammi, M; Drexler, R; Flesch, S; James, H; Omondi, N; Murphy, E; Pederson, K; Majhail, N S

2016-09-01

Hematopoietic cell transplantation (HCT) is a procedure that can significantly influence the socioeconomic wellbeing of patients, caregivers and their families. Among 30 allogeneic HCT recipients and their caregivers enrolled on a pilot study evaluating the feasibility of studying financial impact of HCT, 16 agreed to participate in the long-term phase, completed a baseline questionnaire and received phone interviews at 6, 12, 18 and 24 months post HCT. Analyses showed that by 2 years post HCT, 54% of patients who previously contributed to household earnings had not returned to work and 80% of patients/caregivers reported transplant as having moderate to great impact on household income. However, patients' levels of confidence in their abilities to meet household financial obligations increased from baseline to 2 years. A relatively large proportion of patients reported inability to pay for medical care through this time period. Case studies demonstrated that patients' individual perceptions of the financial impact of HCT varies considerably, regardless of actual income. We demonstrate the feasibility of conducting a study to evaluate the financial impact of allogeneic HCT through 2 years post transplantation. Some patients/caregivers continue to experience a significant long-term financial burden after this procedure. Our study lays the foundation for a larger evaluation of patient/caregiver financial burden associated with HCT.

Financial Adaptation among College Students: Helping Students Cope with Financial Strain

ERIC Educational Resources Information Center

Serido, Joyce; Shim, Soyeon; Xiao, Jing Jian; Tang, Chuanyi; Card, Noel A.

2014-01-01

This study examines the impact of the recent financial crisis on co-occurring patterns of change in financial strain and financial coping behaviors of college students (N = 748) using two-timed, longitudinal data collected prior to the 2008 financial crisis and again one year later. Using a stress and coping framework, we found that different…

Ohio Department of Transportation State Infrastructure Bank Annual Financial Report : Federal Fiscal Year 2009

DOT National Transportation Integrated Search

2009-01-01

The Ohio Department of Transportation is pleased to present the Federal : Fiscal Year (FFY) 2009 State Infrastructure Bank (SIB) Annual Financial : Report. : The portfolio of the FFY 2009 SIB had a total of nine loans totaling $9.0 : million and one ...

Peterson's Guide to Four-Year Colleges: 1990.

ERIC Educational Resources Information Center

Dilts, Susan W., Ed.; And Others

This directory contains profiles of approximately 1,900 four-year accredited baccalaureate-degree-granting institutions in the United States, U.S. territories, and Canada. Introductory information covers the following topics: "What You Need to Know About College Admissions,""Understanding Financial Aid,""Taking Standardized Tests,""The Freshman…

Financial Circumstances, Financial Difficulties and Academic Achievement among First-Year Undergraduates

ERIC Educational Resources Information Center

Harding, Jamie

2011-01-01

Many governments have adopted a policy of seeking to increase the number of students entering higher education and to finance this expansion by transferring costs from the state to the individual. In the United Kingdom, this policy has been pursued with relatively little concern for the impact that the increasing financial burden may have on…

Emotional and Financial Experiences of Kidney Donors over the Past 50 Years: The RELIVE Study.

PubMed

Jacobs, Cheryl L; Gross, Cynthia R; Messersmith, Emily E; Hong, Barry A; Gillespie, Brenda W; Hill-Callahan, Peg; Taler, Sandra J; Jowsey, Sheila G; Beebe, Tim J; Matas, Arthur J; Odim, Jonah; Ibrahim, Hassan N

2015-12-07

Most kidney donors view their experience positively, but some may experience psychosocial and financial burdens. We hypothesized that certain donor characteristics, poor outcome of the recipient, negative perceptions of care, and lack of support may be associated with poor psychosocial outcomes for donors. The Renal and Lung Living Donors Evaluation Study (RELIVE) examined long-term medical and psychosocial outcomes for kidney donors (at three U.S. transplant centers) who donated between 1963 and 2005. Standardized questionnaires evaluated donor perspectives, recovery time, social support, motivation, financial impact, insurability after donation, and current psychological status. Questionnaires were mailed to 6909 donors. Questionnaires were returned by 2455 donors, who had donated 17 ± 10 years earlier (range, 5-48 years), a response rate of 36%. Most (95%) rated their overall donation experience as good to excellent. Rating the overall donor experience more negatively was associated with donor complications, psychological difficulties, recipient graft failure, and longer time since donation. Nine percent (n=231) reported one or more of the following poor psychosocial outcomes: fair or poor overall donor experience, financial burden, regret or discomfort with decision to donate, or psychological difficulties since donation. Recipient graft failure was the only predictor for reporting one or more of these poor psychosocial outcomes (odds ratio, 1.77; 95% confidence interval, 1.33 to 2.34). Donors with lower educational attainment experienced greater financial burden. One of five employed donors took unpaid leave; 2% reported health and life insurability concerns. Although the majority of donors viewed their overall donation experience positively, almost 1 in 10 donors reported at least one negative consequence related to donation. Recipient graft failure was associated with poor psychosocial outcome, defined as one or more of these negative consequences. Some

Emotional and Financial Experiences of Kidney Donors over the Past 50 Years: The RELIVE Study

PubMed Central

Gross, Cynthia R.; Messersmith, Emily E.; Hong, Barry A.; Gillespie, Brenda W.; Hill-Callahan, Peg; Taler, Sandra J.; Jowsey, Sheila G.; Beebe, Tim J.; Matas, Arthur J.; Odim, Jonah; Ibrahim, Hassan N.

2015-01-01

Background and objectives Most kidney donors view their experience positively, but some may experience psychosocial and financial burdens. We hypothesized that certain donor characteristics, poor outcome of the recipient, negative perceptions of care, and lack of support may be associated with poor psychosocial outcomes for donors. Design, setting, participants, & measurements The Renal and Lung Living Donors Evaluation Study (RELIVE) examined long-term medical and psychosocial outcomes for kidney donors (at three U.S. transplant centers) who donated between 1963 and 2005. Standardized questionnaires evaluated donor perspectives, recovery time, social support, motivation, financial impact, insurability after donation, and current psychological status. Questionnaires were mailed to 6909 donors. Results Questionnaires were returned by 2455 donors, who had donated 17±10 years earlier (range, 5–48 years), a response rate of 36%. Most (95%) rated their overall donation experience as good to excellent. Rating the overall donor experience more negatively was associated with donor complications, psychological difficulties, recipient graft failure, and longer time since donation. Nine percent (n=231) reported one or more of the following poor psychosocial outcomes: fair or poor overall donor experience, financial burden, regret or discomfort with decision to donate, or psychological difficulties since donation. Recipient graft failure was the only predictor for reporting one or more of these poor psychosocial outcomes (odds ratio, 1.77; 95% confidence interval, 1.33 to 2.34). Donors with lower educational attainment experienced greater financial burden. One of five employed donors took unpaid leave; 2% reported health and life insurability concerns. Conclusions Although the majority of donors viewed their overall donation experience positively, almost 1 in 10 donors reported at least one negative consequence related to donation. Recipient graft failure was associated

Ohio Department of Transportation State Infrastructure Bank Annual Financial Report : Federal Fiscal Year 2004

DOT National Transportation Integrated Search

2004-01-01

The Ohio Department of Transportation is pleased to present the Federal Fiscal : Year 2004 State Infrastructure Bank (SIB) Annual Financial Report. The portfolio of : the FFY 04 SIB had a total of nineteen loans in the amount of $47,340,891. : A comp...

Ohio Department of Transportation State Infrastructure Bank Annual Financial Report : Federal Fiscal Year 2008

DOT National Transportation Integrated Search

2008-01-01

The Ohio Department of Transportation is pleased to present the Federal Fiscal Year (FFY) 2008 State Infrastructure Bank (SIB) Annual Financial Report. The portfolio of the FFY 2008 SIB had a total of five loans totaling $22.1 million. Since the begi...

Ohio Department of Transportation State Infrastructure Bank Annual Financial Report : Federal Fiscal Year 2007

DOT National Transportation Integrated Search

2007-01-01

The Ohio Department of Transportation is pleased to present the Federal : Fiscal Year (FFY) 2007 State Infrastructure Bank (SIB) Annual Financial : Report. : The portfolio of the FFY 2007 SIB had a total of 13 loans and 1 bond in the : amount of $17....

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…

Financial Statistics of CPB-Qualified Public Radio Stations: Fiscal Year 1970. Advance Edition.

ERIC Educational Resources Information Center

Pedone, Ronald J.; And Others

Based on information provided by public television and radio station licensees to the Corporation for Public Broadcasting (CPB), this report presents financial data for fiscal year 1970 for CPB-qualified public radio stations in the United States. A brief discussion of the 91 CPB-qualified public radio stations is provided first, along with an…

Review of the Trans-Alaska Pipeline Liability Fund's financial statements for the year ended December 31, 1981

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

Not Available

1982-09-21

GAO reviewed the report on the audit of the Trans-Alaska Pipeline Liability Fund's 1981 financial statements and the work of the Fund's independent certified public accountant. GAO found nothing to indicate that the opinion of the Fund's independent accountant is inappropriate or cannot be relied on. In the opinion of the independent accountant, the Fund's financial statements present fairly the financial position of the Fund at December 31, 1981, and the changes in net assets available for claims for the year then ended, in conformity with generally accepted accounting principles applied on a consistent basis.

45th Annual Survey Report on State-Sponsored Student Financial Aid, 2013-2014 Academic Year

ERIC Educational Resources Information Center

National Association of State Student Grant and Aid Programs, 2014

2014-01-01

This report provides data regarding state-funded expenditures for student financial aid and illustrates the extent of efforts made by the states to assist postsecondary students. Information in this report is based on academic year 2013-14 data from the 45th Annual NASSGAP survey. Data highlights include: (1) In the 2013-14 academic year, the…

78 FR 64883 - Filing Financial and Other Reports

Federal Register 2010, 2011, 2012, 2013, 2014

2013-10-30

... paragraph (a) introductory text to read as follows: Sec. 741.6 Financial and statistical and other reports..., statistical, and other reports and credit union profiles by requiring all federally insured credit unions.... Section 741.6(a) of NCUA's regulations requires FICUs to file financial, statistical, and other reports...

Enrollment in Postsecondary Institutions, Fall 2002 and Financial Statistics, Fiscal Year 2002. E.D. Tabs. NCES 2005-168.

ERIC Educational Resources Information Center

Knapp, Laura G.; Kelly-Reid, Janice E.; Whitmore, Roy W.; Wu, Shiying; Huh, Seungho; Levine, Burton; Berzofsky, Marcus; Broyles, Susan G. Broyles, Susan G.

2005-01-01

This report is one of a series that presents findings from the Integrated Postsecondary Education Data System (IPEDS). Results of the spring 2003 data collection are included and display enrollment data for fall 2002, student financial aid data for the 2001-02 academic year (July 1, 2001 through June 30, 2002), financial statistics for fiscal year…

The financial value of fellowship training in otolaryngology.

PubMed

Hull, Benjamin P; Darrow, David H; Derkay, Craig S

2013-06-01

To evaluate the financial impact of pursuing a fellowship in otolaryngology. Retrospective financial analysis using American Academy of Otolaryngology-Head and Neck Surgery survey data. The American Academy of Otolaryngology-Head and Neck Surgery report, entitled Socioeconomic Study among Members April 2011, gives a financial profile of respondents who reported their primary area of specialization as either general otolaryngology or a specific area of subspecialization. Weighted averages were calculated from the reported data. The weighted averages were used to calculate a net present value (NPV) over a 30-year contiguous career. The NPV for general otolaryngology was $4.73 million. The NPV for the following subspecialties in relation to general otolaryngology were (in hundred thousands) as follows: otolaryngologic allergy (-$1153), sleep medicine (-$677), otology/neurotology (-$339), laryngology (-$288), head and neck (-$191), pediatric otolaryngology (-$176), facial plastic surgery (-$139), skull base surgery ($122), rhinology ($285), and allergy and immunology ($350). Ninety-four percent of general otolaryngology respondents were in private practice. Most subspecialists worked in an academic setting. Fellowship training in otolaryngology will affect career earnings of prospective fellows. The overall financial impact of fellowship training, calculating in the delay in receiving a full clinical salary, should be factored into the decision to pursue fellowship training.

Direct Federal Financial Interventions and Subsidies in Energy in Fiscal Year 2013

EIA Publications

2015-01-01

This report responds to a September 2014 request to the U.S. Energy Information Administration (EIA) from U.S. Representative Fred Upton, Chairman of the House Committee on Energy and Commerce, and U.S. Representative Ed Whitfield, Chairman of its Subcommittee on Energy and Power, for an update reflecting Fiscal Year (FY) 2013 data of two earlier EIA reports on direct federal financial interventions and subsidies in energy markets covering FY 2007 and FY 2010.

Six-year update on the financial status of US Family Medicine Departments.

PubMed

Matheny, Samuel C; Love, Margaret M; Smith, Alice W; Pugno, Perry A

2008-03-01

The financial climate for academic family medicine departments is increasingly threatened by reductions in federal funding and ever more competitive health care markets. Our objective was to evaluate the financial status of US Departments of Family Medicine, comparing 1998 and 2004 data. In 1999 and 2005, family medicine department chairs were surveyed for the Association of Departments of Family Medicine. Information reported about departments' financial status for 1998 and 2004 included department size, faculty compensation, revenue sources, expenditures, residents' salary support, payer mix, and department reserves. The 2005 survey data were compared to the 1999 survey reports. Eighty-five departments responded to the 2005 survey (69% of 124 departments). For 2004, the largest source of department revenue was clinical income; the median percent of revenue from clinical work increased from 32% in 1998 to 46% in 2004. The contributions of school/government support and hospital support decreased. Median expenditures for faculty salaries and fringe benefits increased (from 49% to 54%). Although the percentage of departments with reserves had increased (from 57% to 71%), 18% of departments reported debt in 2004. Family medicine departments increasingly rely on clinical income. They continue to be vulnerable to changes in support from government and hospital sources, since these sources constitute significant portions of department budgets but have declined in the past 6 years.

Fiscal Year 2008 Agency Financial Report

DTIC Science & Technology

2008-11-17

searching existing data sources , gathering and maintaining the data needed, and completing and reviewing the collection of information. Send comments...core financial system or in the mixed systems that provide source transactional information. The Business Enterprise Architecture is the Department’s...924,834.2) $ (1,206,769.4) $ 302,387.7 $ 0 $ (904,381.7) Budgetary Financing Sources : Appropriations used 3.2 662,422.0 0 662,425.2 3.3

The Effects of Financial Aid on College Success of Two-Year Beginning Nontraditional Students

ERIC Educational Resources Information Center

Chen, Jin; Hossler, Don

2017-01-01

This study aims to understand the role of financial aid in college success of two-year beginning nontraditional students. By applying discrete time event history models with propensity score covariate adjustment to a nationally representative sample from BPS: 04/09, this study answers research questions centering around the effects of Pell Grants,…

Financial Analysis of Experimental Releases Conducted at Glen Canyon Dam during Water Year 2015

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

Graziano, D. J.; Poch, L. A.; Veselka, T. D.

This report examines the financial implications of experimental flows conducted at the Glen Canyon Dam (GCD) in water year (WY) 2015. It is the seventh report in a series examining the financial implications of experimental flows conducted since the Record of Decision (ROD) was adopted in February 1997 (Reclamation 1996). A report released in January 2011 examined WYs 1997 to 2005 (Veselka et al. 2011); a report released in August 2011 examined WYs 2006 to 2010 (Poch et al. 2011); a report released June 2012 examined WY 2011 (Poch et al. 2012); a report released April 2013 examined WY 2012more » (Poch et al. 2013); a report released June 2014 examined WY 2013 (Graziano et al. 2014); and a report released September 2015 examined WY 2014 (Graziano et al. 2015). An experimental release may have either a positive or negative impact on the financial value of energy production. Only one experimental release was conducted at GCD in WY 2015; specifically, a high flow experimental (HFE) release conducted in November 2014. For this experimental release, financial costs of approximately $2.1 million were incurred because the HFE required sustained water releases that exceeded the powerplant’s maximum flow rate. In addition, during the month of the experiment, operators were not allowed to shape GCD power production to either follow firm power customer loads or to respond to market prices. This study identifies the main factors that contribute to HFE costs and examines the interdependencies among these factors. It applies an integrated set of tools to estimate financial impacts by simulating the GCD operations under two scenarios: (1) a baseline scenario that mimics both HFE operations during the experiment and during the rest of the year when it complies with the 1996 ROD operating criteria, and (2) a “without experiments” scenario that is identical to the baseline except it assumes that the HFE did not occur. The Generation and Transmission Maximization (GTMax) model

Financial Report of the County Colleges of the State of New Jersey for the Fiscal Year Ended June 30, 1977.

ERIC Educational Resources Information Center

New Jersey State Dept. of Higher Education, Trenton. Office of Community Coll. Programs.

Data from audited financial statements of the individual New Jersey county colleges, the institutional Cost Reporting System, and the Office of Facilities Planning and Construction comprise this report for the fiscal year ending June 1977. The report provides financial information and analytical narrative on enrollments and educational cost per…

Financial circumstances of the elderly in Denmark--now and in the coming years. Pension systems and other economic possibilities.

PubMed

Simonsen, S E

1992-06-01

The situation concerning pensions in Denmark has been changing in recent years. There is a trend for the population itself has to pay into private pension to ensure a satisfactory financial situation after retirement. There are three categories of pensions and supplementary grants influencing the financial situation of the elderly: social-political grants, labour market political grants, and private arrangements. The national retirement pension is paid to everyone in accordance with certain rules. One condition is residence in Denmark for 40 years after reaching the age of 15. The pension age is 67 years. It is possible to receive early retirement pay or to obtain partial pension from the age of 60. This means that the age for retirement from the labour market on average is 62 years. Supplements to the national pension can be given as a net sum. Such a payment, however, makes it more difficult for the elderly person to overview his or her financial circumstances in retirement. The partial pension is a new form of pension which was introduced in 1986. About 2% of the 60-66 year-olds have taken advantage of this possibility, most of them independent trade men. In contrast, 105,000 wage earners are receiving early retirement pay, which is based on unemployment insurance. Certain considerations apply when the social pension is paid in a gross amount. This amount will not be free of tax. A number of special grants for the elderly will be included in the gross amount of the social pension. A system of that sort will make the financial circumstances of the retired person more clear.(ABSTRACT TRUNCATED AT 250 WORDS)

Department of Defense Agency Financial Report for Fiscal Year 2012. Financial Section

DTIC Science & Technology

2012-01-01

medical malpractice ; property or environmental damages; and contract disputes. Other liabilities also arise as a result of anticipated disposal costs...material misstatement of the entity’s financial statements will not be prevented , or detected and corrected on a timely basis. 3 A control deficiency...to prevent or detect misstatements on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, adversely affecting

Improving Financial Literacy of College Students: A Cross-Sectional Analysis

ERIC Educational Resources Information Center

Seyedian, Mojtaba; Yi, Taihyeup David

2011-01-01

Financial literacy has become more important than ever as an increasing number of college students are relying on credit cards to finance their education. We examine whether college students are knowledgeable about finance, whether they improve upon that knowledge, and whether their demographic profile, financial backgrounds, and…

Reviews of the Trans-Alaska pipeline liability fund's financial statements for the years ended December 31, 1982 and 1981

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

Bowsher, C.A.

1983-09-30

GAO reviewed the reports on the audits of the Trans-Alaska Pipeline Liability Fund's 1982 and 1981 financial statements and the work of the Fund's independent certified public accountant. GAO found nothing to indicate that the opinion of the Fund's independent accountant is inappropriate or cannot be relied on. In the opinion of the independent accountant, the Fund's financial statements present fairly the financial position of the Fund at December 31, 1982 and 1981, and the changes in net assets available for claims for the year then ended, in conformity with generally accepted accounting principles applied on a consistent basis.

The Mark of a Leader: Longevity, Strategic Planning and Vision Bring Academic and Financial Success to Xavier

ERIC Educational Resources Information Center

Cooper, Kenneth J.

2011-01-01

This article profiles Dr. Norman Francis and describes how his longevity, strategic planning and vision as president of Xavier University bring academic and financial success. Higher education leaders say his 43 years at the Catholic HBCU in New Orleans is an increasingly rare example of the benefits possible from a lengthy presidency. It takes…

Financial Report of the County Colleges of the State of New Jersey for the Fiscal Year Ended June 30, 1980.

ERIC Educational Resources Information Center

New Jersey State Board of Higher Education, Trenton.

Based on audited financial statements submitted by each of the colleges and on plant and capital data provided by the New Jersey Department of Higher Education Office of Facilities Planning and Construction, this report summarizes Fiscal Year 1980 financial data for the county colleges of New Jersey. The report first presents a composite profile…

Financial Report of the County Colleges of the State of New Jersey for the Fiscal Year Ended June 30, 1979.

ERIC Educational Resources Information Center

New Jersey State Dept. of Higher Education, Trenton. Office of Community Coll. Programs.

Based on audited financial statements submitted by each of the colleges and on plant and capital data provided by the New Jersey Department of Higher Education Office of Facilities Planning and Construction, this report summarizes Fiscal Year 1979 financial data for the county colleges of New Jersey. The report first presents a composite profile…

Notification: Background Investigation Services Audits of EPA’s Fiscal Year 2015 FIFRA and PRIA Financial Statements

EPA Pesticide Factsheets

Projects #OA-FY16-0080 and #OA-FY16-0079, February 8, 2016. EPA OIG plan to begin audits of the EPA's fiscal year (FY) 2015 financial statements for the Pesticides Reregistration and Expedited Processing Fund (FIFRA) and Pesticide Registration Fund (PRIA).

The Impact of Financial Literacy Education on Subsequent Financial Behavior

ERIC Educational Resources Information Center

Mandell, Lewis; Klein, Linda Schmid

2009-01-01

This study examined the differential impact on 79 high school students of a personal financial management course completed 1 to 4 years earlier. This study used a matched sample design based on a school system's records to identify students who had and had not taken a course in personal financial management. The findings indicated that those who…

Annual Financial Report: Fiscal Year Ended June 30, 2008. Creating a University System for the 21st Century

ERIC Educational Resources Information Center

North Dakota University System, 2008

2008-01-01

The North Dakota University System's (the "System") discussion and analysis (MD&A) provides an overview of the System's financial activities and issues for the year ended June 30, 2008. It is designed to focus on the current year's activities, resulting changes and currently known facts to assist readers in understanding the…

Report: Audit of Financial Statements As of and for the Years Ended September 30, 2005 and 2004

EPA Pesticide Factsheets

Report #2006-1-00080, September 28, 2006. CSB's financial statements, as of and for the years ended September 30, 2005 and 2004, are presented fairly, in all material respects, in conformity with accounting principles generally accepted in the USA.

Financial analysis of experimental releases conducted at Glen Canyon Dam during water years 1997 through 2005.

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

Veselka, T. D.; Poch, L. A.; Palmer, C. S.

2010-04-21

model was also used to gain insights into the interplay among ROD operating criteria, exceptions that were made to criteria to accommodate the experimental releases, and Western operating practices. Experimental releases in some water years resulted in financial benefits to Western while others resulted in financial costs. During the study period, the total financial costs of all experimental releases were $11.9 million.« less

24 CFR 320.10 - Financial reporting.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Financial reporting. 320.10 Section...-BACKED SECURITIES Pass-Through Type Securities § 320.10 Financial reporting. Issuers shall submit to the Association audited annual financial statements within 90 days of their fiscal year end. All financial...

24 CFR 320.10 - Financial reporting.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 24 Housing and Urban Development 2 2011-04-01 2011-04-01 false Financial reporting. 320.10 Section...-BACKED SECURITIES Pass-Through Type Securities § 320.10 Financial reporting. Issuers shall submit to the Association audited annual financial statements within 90 days of their fiscal year end. All financial...

Financial analysis of experimental releases conducted at Glen Canyon Dam during water years 2006 through 2010.

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

Poch, L. A.; Veselka, T. D.; Palmer, C. S.

2011-08-22

Area Power Administration's (Western's) power purchase prices were used for the simulation. In addition to estimating the financial impact of experimental releases, the GTMax model was also used to gain insights into the interplay among ROD operating criteria, exceptions that were made to criteria to accommodate the experimental releases, and Western operating practices. Experimental releases in some water years resulted in financial benefits to Western while others resulted in financial costs. During the study period, the total financial costs of all experimental releases were more than $4.8 million.« less

Financial Parenting, Financial Coping Behaviors, and Well-Being of Emerging Adults

ERIC Educational Resources Information Center

Serido, Joyce; Shim, Soyeon; Mishra, Anubha; Tang, Chuanyi

2010-01-01

The goal of this study was to consider the role of parents in the development of their children's financial independence by the time the children are old enough to enter college. Using data from 2,098 first-year university students, we examined two pathways to emerging adults' financial, psychological, and personal well-being, combining research…

The Four-Year Liberal Arts College Library: A Descriptive Profile.

ERIC Educational Resources Information Center

Buttlar, Lois; Garcha, Rajinder

1995-01-01

Presents a study of staffing, services, budgets, collections, and facilities of small academic libraries and offers a statistical and demographic profile of a four-year liberal arts college library. Results are presented in tables, and an appendix lists coding sheets used for the study. (JMV)

WWC Review of the Report "Freshman Year Financial Aid Nudges: An Experiment to Increase FAFSA Renewal and College Persistence." What Works Clearinghouse Single Study Review

ERIC Educational Resources Information Center

What Works Clearinghouse, 2014

2014-01-01

The 2014 study, Freshman Year Financial Aid Nudges: An Experiment to Increase FAFSA Renewal and College Persistence, measured the impact of sending text message reminders regarding annual Free Application for Federal Student Aid (FAFSA) renewal to first-year college students who were already receiving financial aid. The study sample included 808…

Intraday seasonalities and nonstationarity of trading volume in financial markets: Collective features

PubMed Central

Graczyk, Michelle B.; Duarte Queirós, Sílvio M.

2017-01-01

Employing Random Matrix Theory and Principal Component Analysis techniques, we enlarge our work on the individual and cross-sectional intraday statistical properties of trading volume in financial markets to the study of collective intraday features of that financial observable. Our data consist of the trading volume of the Dow Jones Industrial Average Index components spanning the years between 2003 and 2014. Computing the intraday time dependent correlation matrices and their spectrum of eigenvalues, we show there is a mode ruling the collective behaviour of the trading volume of these stocks whereas the remaining eigenvalues are within the bounds established by random matrix theory, except the second largest eigenvalue which is robustly above the upper bound limit at the opening and slightly above it during the morning-afternoon transition. Taking into account that for price fluctuations it was reported the existence of at least seven significant eigenvalues—and that its autocorrelation function is close to white noise for highly liquid stocks whereas for the trading volume it lasts significantly for more than 2 hours —, our finding goes against any expectation based on those features, even when we take into account the Epps effect. In addition, the weight of the trading volume collective mode is intraday dependent; its value increases as the trading session advances with its eigenversor approaching the uniform vector as well, which corresponds to a soar in the behavioural homogeneity. With respect to the nonstationarity of the collective features of the trading volume we observe that after the financial crisis of 2008 the coherence function shows the emergence of an upset profile with large fluctuations from that year on, a property that concurs with the modification of the average trading volume profile we noted in our previous individual analysis. PMID:28753676

Intraday seasonalities and nonstationarity of trading volume in financial markets: Collective features.

PubMed

Graczyk, Michelle B; Duarte Queirós, Sílvio M

2017-01-01

Employing Random Matrix Theory and Principal Component Analysis techniques, we enlarge our work on the individual and cross-sectional intraday statistical properties of trading volume in financial markets to the study of collective intraday features of that financial observable. Our data consist of the trading volume of the Dow Jones Industrial Average Index components spanning the years between 2003 and 2014. Computing the intraday time dependent correlation matrices and their spectrum of eigenvalues, we show there is a mode ruling the collective behaviour of the trading volume of these stocks whereas the remaining eigenvalues are within the bounds established by random matrix theory, except the second largest eigenvalue which is robustly above the upper bound limit at the opening and slightly above it during the morning-afternoon transition. Taking into account that for price fluctuations it was reported the existence of at least seven significant eigenvalues-and that its autocorrelation function is close to white noise for highly liquid stocks whereas for the trading volume it lasts significantly for more than 2 hours -, our finding goes against any expectation based on those features, even when we take into account the Epps effect. In addition, the weight of the trading volume collective mode is intraday dependent; its value increases as the trading session advances with its eigenversor approaching the uniform vector as well, which corresponds to a soar in the behavioural homogeneity. With respect to the nonstationarity of the collective features of the trading volume we observe that after the financial crisis of 2008 the coherence function shows the emergence of an upset profile with large fluctuations from that year on, a property that concurs with the modification of the average trading volume profile we noted in our previous individual analysis.

Beijing--ten years after Mao: country profile.

PubMed

Rusoff, D

1987-03-01

An examination of demographic trends in Beijing--China's capital and the center of its political and cultural life--can yield important information on future consumer trends for the country as a whole. Age and income are the most influential demographic characteristics in determining what people will buy. As a result of economic reforms under Deng Xiaoping, per capita income available for living expenses in urban China almost doubled between 1978 and 1984, from 316 to 608 yuan. By the year 2000, the purchase of commodities in urban staff and worker households is projected to account for 88% of total expenditures, with noncommodity expenditures accounting for the remaining 12%. The average age of 1st marriage and 1st childbirth is gradually rising, while the interval between marriage and 1st birth is decreasing. The fertility rate in Beijing was 1.6 births/woman in 1981 and 91% of all births in 1983 were 1st births. Despite its one-child policy and drastically reduced fertility rates, Beijing's population will continue to grow until the large numbers of young people born during the high fertility period of the 1950s and 1960s pass out of their childbearing years. Given a life expectancy of 78 years for men and 80 years for women and an average of 1.5 births/woman, the proportion of those over age 65 years in China is projected to stand at 29% by 2040. This trend toward demographic aging suggests a need to revamp social policies to alleviate the stress placed on Chinese families and increase financial aid to the elderly. There have been proposals to adopt a norm that would allow couples 2 children spaced 8-10 years apart. The average household size in Beijing in 1982 was 3.9 persons, with 2.3 jobholders/household. Between 1981 and 1984, the percentage of urban households having annual per capita incomes above 600 yuan rose from 18% to 49%.

Early Cognitive and Linguistic Profiles of Different Types of 7- to 8-Year-Old Readers

ERIC Educational Resources Information Center

Potocki, Anna; Ecalle, Jean; Magnan, Annie

2017-01-01

The aim of this study was to investigate the early characteristics of four profiles of readers established in second grade (7-8 years of age): good readers, specific poor decoders, specific poor comprehenders and general poor readers. These profiles were compared retrospectively on a range of measures administered 2 years earlier, in kindergarten.…

Financial Audit: Financial Reporting and Internal Controls at the Air Force Systems Command

DTIC Science & Technology

1991-01-01

As part of GAO’S audits of the Air Force’s financial management and operations for fiscal years 1988 and 1989, GAO evaluated the Air Force Systems Command’s internal accounting controls and financial reporting systems. For fiscal year 1988 and 1989, the Systems Command received about $26.7 billion and $32.4 billion, respectively, in appropriated funds. This report discusses the results of our audits of the Systems Command.

Fiscal Year 2011 U.S. Government Financial Statements: The Federal Government Faces Continuing Financial Management and Long-Term Fiscal Challenges

DTIC Science & Technology

2012-03-01

GAO annually audits the consolidated financial statements of the U.S. government. The Congress and the President need reliable, useful, and timely...based consolidated financial statements . Unless these weaknesses are adequately addressed, they will, among other things, continue to (1) hamper the

U.S. GOVERNMENT FINANCIAL STATEMENTS: FY 2001 Results Highlight the Continuing Need to Accelerate Federal Financial Management Reform

DTIC Science & Technology

2002-04-09

consolidated financial statements for fiscal years 2001 and 2000. Both the consolidated financial statements and this report are included in the fiscal year 2001 Financial Report of the United States Government, which was issued by the Department of the Treasury (Treasury) on March 29, 2002, and is available through GAO’s Internet site, at www.gao.gov. Work by the subcommittee has been a catalyst to facilitate government management reform over the past 5 years and will be critical to ultimately restoring the confidence of

Latent profiles of nonresidential father engagement six years after divorce predict long-term offspring outcomes.

PubMed

Modecki, Kathryn Lynn; Hagan, Melissa J; Sandler, Irwin; Wolchik, Sharlene A

2015-01-01

This study examined profiles of nonresidential father engagement (i.e., support to the adolescent, contact frequency, remarriage, relocation, and interparental conflict) with their adolescent children (N = 156) 6 to 8 years following divorce and the prospective relation between these profiles and the psychosocial functioning of their offspring, 9 years later. Parental divorce occurred during late childhood to early adolescence; indicators of nonresidential father engagement were assessed during adolescence, and mental health problems and academic achievement of offspring were assessed 9 years later in young adulthood. Three profiles of father engagement were identified in our sample of mainly White, non-Hispanic divorced fathers: Moderate Involvement/Low Conflict, Low Involvement/Moderate Conflict, and High Involvement/High Conflict. Profiles differentially predicted offspring outcomes 9 years later when they were young adults, controlling for quality of the mother-adolescent relationship, mother's remarriage, mother's income, and gender, age, and offspring mental health problems in adolescence. Offspring of fathers characterized as Moderate Involvement/Low Conflict had the highest academic achievement and the lowest number of externalizing problems 9 years later compared to offspring whose fathers had profiles indicating either the highest or lowest levels of involvement but higher levels of conflict. Results indicate that greater paternal psychosocial support and more frequent father-adolescent contact do not outweigh the negative impact of interparental conflict on youth outcomes in the long term. Implications of findings for policy and intervention are discussed.

Proatherogenic Lipid Profile in Early Childhood: Association with Weight Status at 4 Years and Parental Obesity.

PubMed

Riaño-Galán, Isolina; Fernández-Somoano, Ana; Rodríguez-Dehli, Cristina; Valvi, Damaskini; Vrijheid, Martine; Tardón, Adonina

2017-08-01

To determine lipid profiles in early childhood and evaluate their association with weight status at 4 years of age. Additionally, we evaluated whether the risk of overweight or having an altered lipid profile was associated with parental weight status. Five hundred eighty two mothers and their 4-year-old children from 2 Spanish population-based cohorts were studied. Weight status in children at 4 years of age was classified as overweight or obese using the International Obesity Task Force criteria. Plasma total cholesterol, triglycerides, high-density lipoprotein cholesterol, and low-density lipoprotein cholesterol were determined in children and lipid ratios were calculated. A proatherogenic lipid profile was defined as having the 3 lipid ratios in the third tertile. A total of 12.9% of children were overweight and 6.4% were obese. Weight status at 4 years of age was related to maternal prepregnancy body mass index, paternal body mass index, gestational diabetes, and birth weight, but not with other sociodemographic characteristics of the mother. We found no association with gestational age, sex of the child, or breastfeeding. The risk of overweight/obesity was increased 4.17-fold if mothers were overweight/obese (95% CI 1.76-9.88) and 5.1-fold (95% CI 2.50-10.40) if both parents were overweight/obese. There were 133 children (22.8%) with a proatherogenic lipid profile. The risk of a proatherogenic lipid profile was increased 2.44-fold (95% CI 1.54-3.86) if they were overweight/obese at 4 years of age and 2-fold if the father was overweight/obese (95% CI 1.22-3.35). Four-year-old overweight/obese children have higher lipid risk profiles. Offspring of overweight/obese parents have an increased risk for obesity and a proatherogenic lipid profile. Copyright © 2017 The Author(s). Published by Elsevier Inc. All rights reserved.

The Financial Resilience of Independent Colleges and Universities

ERIC Educational Resources Information Center

Chessman, Hollie M.; Hartley, Harold V., III; Williams, Michael

2017-01-01

This report explores the financial resilience of independent colleges and universities through an analysis of 14 years (fiscal years 2001-2014) of financial data from 559 private nondoctoral institutions. Through analysis of financial performance in several domains, the data reveal that the majority of independent baccalaureate and master's-level…

Revised financial analysis of experimental releases conducted at Glen Canyon Dam during water years 1997 through 2005.

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

Veselka, T. D.; Poch, L. A.; Palmer, C. S.

2011-01-11

model was also used to gain insights into the interplay among ROD operating criteria, exceptions that were made to criteria to accommodate the experimental releases, and Western operating practices. Experimental releases in some water years resulted in financial benefits to Western whileothers resulted in financial costs. During the study period, the total financial costs of all experimental releases were more than $23 million.« less

17 CFR 229.1010 - (Item 1010) Financial statements.

Code of Federal Regulations, 2010 CFR

2010-04-01

....1010 (Item 1010) Financial statements. (a) Financial information. Furnish the following financial information: (1) Audited financial statements for the two fiscal years required to be filed with the company's... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false (Item 1010) Financial...

Financial Management: Extending the Financial Statements Audit Requirement of the CFO Act to Additional Federal Agencies

DTIC Science & Technology

2002-05-14

Defense Nuclear Facilities Safety Board has balance-sheet-only audits every 3 to 5 years, most recently for fiscal year 1997. It did not prepare fiscal...associated with the agency’s operations were the most important factors to Have had financial statements audits Defense Nuclear Facilities Safety...audits, the International Trade Commission and the Defense Nuclear Facilities Safety Board, did not have financial statements audits for fiscal year

Reaping healthy profits. 100 hospitals manage to come out on top even in year plagued by financial ills.

PubMed

Lovern, E

2000-12-11

The 100 Top Hospitals financially outperformed their peers this year by the widest margin ever, posting an 8.7% total profit margin. If hospitals nationwide performed at the level of the top facilities, hospital expenses would decline by $12 billion a year, deaths would go down by nearly 87,000 and complications would be cut by 57,000. Some 63 of this year's top performers have been on the list before. Knowing their secrets is valuable.

Examining Financial Literacy among Transfer and Nontransfer Students: Predicting Financial Well-Being and Academic Success at a Four-Year University

ERIC Educational Resources Information Center

Starobin, Soko S.; Hagedorn, Linda Serra; Purnamasari, Agustina; Chen, Yu

2013-01-01

This study analyzes the data collected through the Financial Literacy project conducted in the fall semester of 2010 at a land grant research university in the Midwest. A survey instrument, which includes 43 items that measure constructs such as parental influence, financial knowledge and behaviors, and working experience of students while…

Financial Reporting for Alabama Public Universities.

ERIC Educational Resources Information Center

Alabama State Commission on Higher Education, Montgomery.

Guidelines for preparing year-end financial reports are provided for Alabama public university staff to insure that reporting formats produce comparable financial reports and to keep up with recent developments in college accounting and financial reporting. The public institutions comply with two publications issued by the American Institute of…

Fiscal Year 2015 U.S. Government Financial Statements: Need to Address the Governments Remaining Financial Management Challenges and Long Term Fiscal Path

DTIC Science & Technology

2016-04-06

government’s financial position and condition. The Budget accounts for government receipts, or cash received by the government, and spending (outlays), or...sought to address the historical lack of reliable, useful, and timely information to assure financial accountability for the federal government. Such... financial statements.3 Further, with the enactment of the Accountability of Tax Dollars Act of 2002 (ATDA), most executive branch entities must now

Demand Response Availability Profiles for California in the Year 2020

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

Olsen, Daniel; Sohn, Michael; Piette, Mary Ann

2014-11-01

Demand response (DR) is being considered as a valuable resource for keeping the electrical grid stable and efficient, and deferring upgrades to generation, transmission, and distribution systems. However, simulations to determine how much infrastructure upgrades can be deferred are necessary in order to plan optimally. Production cost modeling is a technique, which simulates the dispatch of generators to meet demand and reserves in each hour of the year, at minimal cost. By integrating demand response resources into a production cost model (PCM), their value to the grid can be estimated and used to inform operations and infrastructure planning. DR availabilitymore » profiles and constraints for 13 end-uses in California for the year 2020 were developed by Lawrence Berkeley National Laboratory (LBNL), and integrated into a production cost model by Lawrence Livermore National Laboratory (LLNL), for the California Energy Commission’s Value of Energy Storage and Demand Response for Renewable Integration in California Study. This report summarizes the process for developing the DR availability profiles for California, and their aggregate capabilities. While LBNL provided potential DR hourly profiles for regulation product in the ancillary services market and five-minute load following product in the energy market for LLNL’s study, additional results in contingency reserves and an assumed flexible product are also defined. These additional products are included in the analysis for managing high ramps associated with renewable generation and capacity products and they are also presented in this report.« less

29 CFR 403.2 - Annual financial report.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 29 Labor 2 2010-07-01 2010-07-01 false Annual financial report. 403.2 Section 403.2 Labor... STANDARDS LABOR ORGANIZATION ANNUAL FINANCIAL REPORTS § 403.2 Annual financial report. (a) Every labor... Standards within 90 days after the end of each of its fiscal years, a financial report signed by its...

Coming of Age on a Shoestring Budget: Financial Capability and Financial Behaviors of Lower-Income Millennials.

PubMed

West, Stacia; Friedline, Terri

2016-10-01

Lower-income millennials make important financial decisions that may affect their future financial well-being. With limited resources, this population is at risk for acquiring too much debt or being unprepared for a financial emergency that can send them further into poverty and constrain their ability to leverage resources for future economic mobility. A financial capability approach, an intervention that combines financial education with financial inclusion through the use of a savings account, may correlate with millennials’ healthy financial behaviors. This study used data from the 2012 National Financial Capability Study to examine the relationship between financial capability and the financial behaviors of lower-income millennials between the ages of 18 and 34 years (N = 2,578). Compared with those lower-income millennials who were financially excluded, those who were financially capable were also 171 percent more likely to afford an unexpected expense, 182 percent more likely to save for emergencies, and 34 percent less likely to carry too much debt, relating to their greater overall financial satisfaction. The findings of this study indicate that interventions that develop lower-income millennials’ financial capability may be effective for promoting healthy financial behaviors.

The Changing Profile of Student Borrowers: Biggest Increase in Borrowing Has Been among More Affluent Students

ERIC Educational Resources Information Center

Fry, Richard

2014-01-01

This report focuses on the family income background of recent college graduates who took on student debt and how the financial profile of borrowers has changed over the past 20 years. Many recent analyses have examined why undergraduates are borrowing more for their education. This analysis seeks to illuminate which undergraduates are increasingly…

Transit profiles : the thirty largest agencies for the 1995 National Transit Database report year

DOT National Transportation Integrated Search

1996-01-01

This publication consists of consolidated profiles for the thirty (30) largest transit agencies in the United States for the 1995 Report Year, with the fiscal years ending during the 1995 calendar year. The criterion for determining the largest trans...

[Financing of regional occupational health service centers: structure and financial criteria in years 2000-2001].

PubMed

Rydlewska-Liszkowska, Izabela

2003-01-01

The rational planning and financing of occupational health services at the national level have to be based on an appropriate system of information about individual units and their financial status that could illustrate their financial administration. This is required not only in view of the internal needs of public money management, but also in view of the national health accounts. The major task in this regard is to assess the level and structure of financing to individual units and to check the soundness of criteria used in the process of supplying financial means. The results of such an analysis can be a valuable source of information for planning carried out also by the institutions which provide funds to cover the cost of tasks performed by individual units. The aim of the project implemented by the Nofer Institute of Occupational Medicine was to collect, process and analyze data on the level and structure of financing of provincial occupational medicine centers. In this paper, the objectives, methodology and analytical tools are discussed. The results and structural data on the level and structure of financing of regional occupational health services centers covering a two-year period are presented. At the same time, the criteria for allocating funds were identified, which made it possible to evaluate the situation and to propose new solutions.

Financial Statements: Disclosures and Presentations.

DTIC Science & Technology

1985-12-01

may be rendered when the financial statements are p;eaed in full compliance with GAAP , consistently applied. Inadequate disclosures as well as other...after the end of the current year, respectively. (Delaney et al., GAAP Interpretation and Application, pp. 52-53. ) Beginning Measurement Disposal End...Of Changing Prices In Financial Reports GAAP for reporting changing prices in financial reports is promulgated in FASB Statements 33, 39, 40, 41, 46

A Bull Market for Financial Literacy

ERIC Educational Resources Information Center

Finkel, Ed

2010-01-01

School districts across the country have been taking a harder look at what they are teaching students about financial literacy in the wake of the financial crisis of the past few years, caused in part by excessive credit card and mortgage debt. While economics courses have been common for many years, particularly at the high school level,…

Mathematics and Natural Science Students' Motivational Profiles and Their First-Year Academic Achievement

ERIC Educational Resources Information Center

Fokkens-Bruinsma, Marjon; Vermue, Carlien Elske; Deinum, Jan Folkert

2018-01-01

Our study focused on describing first-year university students' motivational profiles and examining differences in academic achievement based on these profiles. Data on academic motivation of 755 students in the field of mathematics and natural sciences were collected before the start of their bachelor's degree program; data on GPA were collected…

Report: State of New Hampshire Drinking Water State Revolving Fund Program Financial Statements for the Year Ended June 30, 2005

EPA Pesticide Factsheets

Report #2007-1-00044, February 26, 2007. We rendered an unqualified opinion on the New Hampshire Drinking Water State Revolving Fund (DWSRF) Program financial statements for the year ended June 30, 2005.

Safety profile: fifteen years of clinical experience with ibuprofen.

PubMed

Royer, G L; Seckman, C E; Welshman, I R

1984-07-13

Since its introduction in the United States in 1974, ibuprofen (Motrin, Upjohn) has been shown to be safe and effective for the treatment of pain, dysmenorrhea, inflammation, and fever. A careful review of pre-registration and postmarketing data from both patients and normal subjects clearly indicates ibuprofen's remarkable safety profile compared with that of aspirin and other commonly prescribed nonsteroidal anti-inflammatory agents. Continued safety can be anticipated on the basis of the past 15 years of review experience.

Report: Fiscal Years 2016 and 2015 Financial Statements for the Pesticide Registration Fund

EPA Pesticide Factsheets

Report #17-F-0365, August 14, 2017. Due to the material weakness in internal controls noted, the agency cannot provide reasonable assurance that financial data provided for the PRIA Fund accurately reflect the agency’s financial activities and balances.

Report: Fiscal Years 2015 and 2014 Financial Statements for the Pesticide Registration Fund

EPA Pesticide Factsheets

Report #17-F-0315, July 10, 2017. Due to the material weakness in internal controls noted, the agency cannot provide reasonable assurance that financial data provided for the PRIA Fund accurately reflect the agency’s financial activities and balances.

Latent profiles of non-residential father engagement six years after divorce predict long term offspring outcomes

PubMed Central

Modecki, Kathryn Lynn; Hagan, Melissa; Sandler, Irwin; Wolchik, Sharlene

2014-01-01

This study examined profiles of non-residential father engagement (i.e., support to the adolescent, contact frequency, remarriage, relocation, and interparental conflict) with their adolescent children (N = 156) six to eight years following divorce and the prospective relation between these profiles and the psychosocial functioning of their offspring, nine years later. Parental divorce occurred during late childhood to early adolescence; indicators of non-residential father engagement were assessed during adolescence, and mental health problems and academic achievement of offspring were assessed nine years later in young adulthood. Three profiles of father engagement were identified in our sample of mainly White, non-Hispanic divorced fathers: Moderate Involvement/Low Conflict, Low Involvement/Moderate Conflict, and High Involvement/High Conflict. Profiles differentially predicted offspring outcomes nine years later when they were young adults, controlling for quality of the mother-adolescent relationship, mother’s remarriage, mother’s income, and gender, age and offspring mental health problems in adolescence. Offspring of fathers characterized as Moderate Involvement/Low Conflict had the highest academic achievement and the lowest number of externalizing problems nine years later compared to offspring whose fathers had profiles indicating either the highest or lowest levels of involvement but higher levels of conflict. Results indicate that greater paternal psychosocial support and more frequent father-adolescent contact do not outweigh the negative impact of interparental conflict on youth outcomes in the long-term. Implications of findings for policy and intervention are discussed. PMID:24484456

America’s Army: Our Families Give Us Strength. Fiscal Year 2010 United States Army Annual Financial Report

DTIC Science & Technology

2010-01-01

Fiscal Year 2010 United States Army Annual Financial Report America’s Army: Our Families Give Us Strength 2010 Report Documentation Page Form...COVERED 00-00-2010 to 00-00-2010 4. TITLE AND SUBTITLE America’s Army: Our Families Give Us Strength. Fiscal Year 2010 United States Army Annual ...addition to executing the largest annual budget in Army history, we were able to derive efficiencies that will enable us to align resources more

Report: Fiscal Years 2014 and 2013 Financial Statements for the Pesticide Registration Fund

EPA Pesticide Factsheets

Report #16-F-0323, Sept 22, 2016. Due to the material weakness in internal controls noted, EPA cannot provide reasonable assurance that financial data provided for the PRIA Fund for FY 2014 accurately reflect the agency’s financial activities and balances.

Student Financial Aid and Women. ERIC Digest.

ERIC Educational Resources Information Center

Moran, Mary

The impact of student aid policies on women is assessed. Patterns of enrollment and economic profiles differ for male and female students. Women, for example, far surpass men as adult, part-time, independent, and unclassified students, the categories most likely to present barriers to participating in most financial aid programs. Gender issues in…

7 CFR 1775.21 - Audit or financial statements.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 12 2010-01-01 2010-01-01 false Audit or financial statements. 1775.21 Section 1775... Audit or financial statements. The grantee will provide an audit report or financial statements as... year. (b) Grantees expending less than $500,000 will provide annual financial statements covering the...

United States Marine Corps 2012 Financial Report. Schedule of Budgetary Activity for Fiscal Year 2012 Appropriations

DTIC Science & Technology

2012-01-01

activity schedule for current year appropriations that is also compliant with Generally Accepted Accounting Principles ( GAAP ). The audit of this financial...are not only fighters, but also who can serve as trainers, mentors and advisers. Marine Corps Value to the Nation For a remarkably small investment ...who are interested in and could use the information in the statements to help them make resource allocation and other decisions and hold the entity

Differential trajectories of alcohol-related behaviors across the first year of college by parenting profiles

PubMed Central

Abar, Caitlin C.; Turrisi, Robert J.; Mallett, Kimberly A.

2015-01-01

This study examined the extent to which profiles of perceived parenting are associated with trajectories of alcohol-related behaviors across the first year of college. Method Participants were surveyed five times from the summer prior to college to the fall of the second year. A total 285 college students were enrolled from the incoming classes of consecutive cohorts of students at a large, public university in the Northeastern U.S. At baseline, participants provided information on their parents’ alcohol-related behaviors (e.g., parental modeling of use; perceived approval of underage use) and parenting characteristics (e.g., parental monitoring; parent-child relationship quality). Students also reported on their personal alcohol-related behaviors at each time point. Results Latent profile analysis was used to identify four subgroups based on the set of parenting characteristics: High Quality (14%) – highest parent-teen relationship quality; High Monitoring (31%) – highest parental monitoring and knowledge; Low Involvement (30%) – poor relationship quality, little monitoring and communication; and Pro-Alcohol (21%) – highest parental modeling and approval. Students were then assigned to profiles, and their alcohol-related behaviors were examined longitudinally using latent growth curve modeling. In general, students in the Pro-Alcohol profile displayed the highest baseline levels of typical weekend drinking, heavy episodic drinking, and peak BAC, in addition to showing steeper increases in typical weekend drinking across the first year of college. Discussion Results support the notion that parental behaviors remain relevant across the first year of college. Differential alcohol-related behaviors across parenting profiles highlight the potential for tailored college intervention. PMID:23915366

Certification of Financial Aid Administrators

ERIC Educational Resources Information Center

Peterson, Stacey A.

2011-01-01

The certification of financial aid administrators has been debated for over 37 years. A job satisfaction survey conducted by the National Association of Student Financial Aid Administrators (NASFAA, 2008a) revealed that college and university administrators' perceptions of the efficiency, effectiveness, and quality of the services provided by the…

It was the best of times, it was the worst of times: a tale of two years in not-for-profit hospital financial investments.

PubMed

Song, Paula H; Smith, Dean G; Wheeler, John R C

2008-01-01

Not-for-profit (NFP) hospitals' accumulations of financial assets have been growing steadily over the past 10 years. Surprisingly, little is known about how much investment reserves represent and how they are handled among NFP hospitals. The purpose of this study is to evaluate investment strategies in financial assets among NFP hospitals. Specifically, this article seeks to explore how NFP hospitals allocate and manage financial assets, how much risk hospitals employ in their investment strategies, and the risk and return trade-off under contrasting market conditions. Using two years of survey data from the Common fund Benchmarks Study for Health Care Institutions for fiscal years 2002 and 2003, we analyze NFP hospitals' investment strategies by comparing asset size, investment management characteristics, board characteristics, asset allocation, levels of risk, and annual returns. Univariate regression analysis is used to evaluate the relationship between risk and return. NFP hospitals have sizeable long-term financial assets, averaging over $558 million in 2002 and $634 million in 2003. Two thirds of these funds are invested in long-term operating funds followed by defined benefit pension funds and insurance reserves; management of these funds is primarily outsourced. NFP hospitals allocate, on average, 50% of their operating fund assets to equities. During the stock market downturn in 2002, each 1% investment in equities was significantly associated with a -0.18% decrease in annual returns. In contrast, the relationship is almost exactly opposite--consistent with the relationship typically associated with risk and return--in 2003. NFP hospitals with heavy reliance on investment income to boost total profit margins may have difficulty adjusting to periods of low performance. Evaluation of the performance and financial condition of the hospital must account for the size and composition of financial assets.

Does Green Investment Increase Financial Performance? Empirical Evidence from Indonesian Companies

NASA Astrophysics Data System (ADS)

Chariri, Anis; Bukit, Gretta Ratna Sari Br; Eklesia, Octrine Bethary; Christi, Bourinta Uly; Tarigan, Daisy Meirisa

2018-02-01

The negative effects of globalization and rapid growth of industries on environment have changed the business paradigm from profit issues to profit, people and planet (triple bottom line). Consequently, a number of companies have invested their money in environmental issues (called as green investment). This study aims to investigate the effect of firm characteristics on green investment and how green investment influences financial performance. Using annual reports of companies receiving the Program for Pollution Control, Evaluation and Rating (PROPER) award and listed on the Indonesia Stock Exchanges in the year of 2009-2014 as research data, the findings showed that firm size, foreign ownership, industry profile, and frequency of audit committee meeting significantly influenced green investment whereas ISO14001 management certification had no effect on it. Interestingly, green investment positively determined an increase in firm financial performance. This reveals that the better the green investment, the higher the financial performance of the companies. The findings contribute to the importance of adopting green investment as a company's strategy to increase profit without destroying the environment. Secondly, this finding can be used by government as a reference for formulating any regulations concerning business and environment. Finally, the finding contributes to the importance of including environmental issues in business education.

39 CFR 3050.40 - Additional financial reporting.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 39 Postal Service 1 2010-07-01 2010-07-01 false Additional financial reporting. 3050.40 Section... financial reporting. (a) In general. The Postal Service shall file with the Commission: (1) Within 40 days...), beginning with the annual report for fiscal year 2010. (c) Financial reporting. The reports required by...

Financial Literacy, Financial Education, and Economic Outcomes

ERIC Educational Resources Information Center

Hastings, Justine S.; Madrian, Brigitte C.; Skimmyhorn, William L.

2013-01-01

In this article, we review the literature on financial literacy, financial education, and consumer financial outcomes. We consider how financial literacy is measured in the current literature and examine how well the existing literature addresses whether financial education improves financial literacy or personal financial outcomes. We discuss the…

Documentation for the NCES Common Core of Data National Public Education Financial Survey (NPEFS), School Year 2008-09 (Fiscal Year 2009). Revised File Version 1b. NCES 2011-330rev

ERIC Educational Resources Information Center

Cornman, Stephen Q.; Zhou, Lei; Nakamoto, Nanae

2012-01-01

This documentation is for the revised file (Version 1b) of the National Center for Education Statistics' (NCES) Common Core of Data (CCD) National Public Education Financial Survey (NPEFS) for school year 2008-2009, fiscal year 2009 (FY 09). It contains a brief description of the data collection along with information required to understand and…

Financial protection against nuclear hazards: thirty years' experience under the Price-Anderson Act

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

Rockett, L.R.; Hayn, I.

1984-01-01

The purpose of this study is to evaluate the operation of the Price-Anderson Act in the light of the last 10 years' experience and the changes that have occurred during that period both in the law and regulations and in the nuclear and insurance industries, and to provide an independent analysis of various proposals to extend or amend the Act prior to its 1987 expiration. The report does not analyze the impact of the Silkwood v. Kerr McGee Corp. decision. The five chapters cover historical background, financial protection under the Price-Anderson Act and in the absence of the Act, fundamentalmore » policy issues, and alternative proposals.« less

49 CFR 1152.37 - Financial status reports.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 49 Transportation 8 2010-10-01 2010-10-01 false Financial status reports. 1152.37 Section 1152.37... Financial status reports. Within 30 days after the end of each quarter of the subsidy year, each carrier... Report for each line operated under subsidy. Such Financial Status Report shall be in the form prescribed...

Learners' Goal Profiles and Their Learning Patterns over an Academic Year

ERIC Educational Resources Information Center

Ng, Clarence

2015-01-01

The present study aimed to examine distance learners' goal profiles and their contrasting patterns of learning and achievements at three different points during an academic year, i.e. in the beginning of the course in relation to learners' general orientations to learning, at the middle of the course in relation to learners' completion of an…

Financially At-Risk College Students: An Exploratory Investigation of Student Loan Debt and Prioritization of Debt Repayment

ERIC Educational Resources Information Center

Pinto, Mary Beth; Mansfield, Phylis M.

2006-01-01

College students today face heavy student loan debt that is intensified by the amount of credit card debt they carry. This study provides a profile of financially at-risk students based on their credit card usage behavior. When compared to the non-financially at-risk students, those in the financially at-risk group were found to have higher…

Illness Perception Profiles and Their Association with 10-Year Survival Following Cardiac Valve Replacement.

PubMed

Crawshaw, Jacob; Rimington, Helen; Weinman, John; Chilcot, Joseph

2015-10-01

The aim of the present study was to examine whether profiles of illness perceptions are associated with 10-year survival following cardiac valve replacement surgery. Illness perceptions were evaluated in 204 cardiac patients awaiting first-time valve replacement and again 1 year post-operatively using cluster analysis. All-cause mortality was recorded over a 10-year period. At 1 year, 136 patients were grouped into one of four profiles (stable positive, stable negative, changed from positive to negative, changed from negative to positive). The median follow-up was 3063 days (78 deaths). After controlling for clinical covariates, including markers of function, patients who changed illness perceptions from positive to negative beliefs 1 year post-surgery had an increased mortality risk (hazard ratio (HR) = 3.2, 95% confidence interval (CI) 1.2-8.3, p = .02) compared to patients who held positive stable perceptions. Following cardiac valve replacement, developing negative illness perceptions over the first post-operative year predicts long-term mortality. Early screening and intervention to alter this pattern of beliefs may be beneficial.

FINANCIAL LITERACY, FINANCIAL EDUCATION AND ECONOMIC OUTCOMES

PubMed Central

Hastings, Justine S.; Madrian, Brigitte C.; Skimmyhorn, William L.

2013-01-01

In this article we review the literature on financial literacy, financial education, and consumer financial outcomes. We consider how financial literacy is measured in the current literature, and examine how well the existing literature addresses whether financial education improves financial literacy or personal financial outcomes. We discuss the extent to which a competitive market provides incentives for firms to educate consumers or offer products that facilitate informed choice. We review the literature on alternative policies to improve financial outcomes, and compare the evidence to evidence on the efficacy and cost of financial education. Finally, we discuss directions for future research. PMID:23991248

FINANCIAL LITERACY, FINANCIAL EDUCATION AND ECONOMIC OUTCOMES.

PubMed

Hastings, Justine S; Madrian, Brigitte C; Skimmyhorn, William L

2013-05-01

In this article we review the literature on financial literacy, financial education, and consumer financial outcomes. We consider how financial literacy is measured in the current literature, and examine how well the existing literature addresses whether financial education improves financial literacy or personal financial outcomes. We discuss the extent to which a competitive market provides incentives for firms to educate consumers or offer products that facilitate informed choice. We review the literature on alternative policies to improve financial outcomes, and compare the evidence to evidence on the efficacy and cost of financial education. Finally, we discuss directions for future research.

ITEA Financial Report--Fiscal 2003

ERIC Educational Resources Information Center

Technology Teacher, 2004

2004-01-01

The figures in this report reflect the financial year, which ended on June 30, 2003. The balance shown is the result of specifically planned activities on behalf of the Board of Directors and the headquarters staff to balance the budget. The Board monitors the financial condition of the association and foundation on an ongoing basis through its…

Financial statistics major US publicly owned electric utilities 1996

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

NONE

1998-03-01

The 1996 edition of The Financial Statistics of Major US Publicly Owned Electric Utilities publication presents 5 years (1992 through 1996) of summary financial data and current year detailed financial data on the major publicly owned electric utilities. The objective of the publication is to provide Federal and State governments, industry, and the general public with current and historical data that can be used for policymaking and decision making purposes related to publicly owned electric utility issues. Generator and nongenerator summaries are presented in this publication. Five years of summary financial data are provided. Summaries of generators for fiscal yearsmore » ending June 30 and December 31, nongenerators for fiscal years ending June 30 and December 31, and summaries of all respondents are provided. The composite tables present aggregates of income statement and balance sheet data, as well as financial indicators. Composite tables also display electric operation and maintenance expenses, electric utility plant, number of consumers, sales of electricity, and operating revenue, and electric energy account data. 2 figs., 32 tabs.« less

Financial Burden of Pediatric Cancer for Patients and Their Families.

PubMed

Warner, Echo L; Kirchhoff, Anne C; Nam, Gina E; Fluchel, Mark

2015-01-01

Cancer treatment may cause financial stress for pediatric oncology patients and their families. We evaluated pediatric cancer caregivers' perceived financial burden related to socioeconomic factors (eg, parental employment) and health care use factors (eg, unexpected hospitalizations). A single-site, cross-sectional survey of primary caretakers of patients with childhood cancer was performed from July 2010 to July 2012. Eligible patients were treated at a pediatric cancer hospital, diagnosed at age ≤ 21 years and were ≤ 5 years from diagnosis (N = 254). Financial burden was rated on a visual analog scale of 0 to 100. Multivariable linear regression models were used to calculate coefficients and 95% CIs of financial burden by time since diagnosis. Mean age at diagnosis was 6.8 years (SD = 5.5 years), and average time since diagnosis was 1.6 years (SD = 1.4 years). The most common diagnosis was leukemia (41.9%). When adjusted for sex, age at diagnosis, insurance status, and rural residence, caregivers whose child was 1 to 5 years from diagnosis with ≥ 5 unexpected hospitalizations experienced 24.9 (95% CI, 9.1 to 40.7; P < .01) points higher financial burden than those with no unexpected hospitalizations. In addition, when compared with families without employment disruptions, families of children 1 to 5 years from diagnosis in which a caregiver had quit or changed jobs reported 13.4 (95% CI, 3.2 to 23.6; P = .01) points higher financial burden. Efforts to reduce unexpected hospitalizations and employment disruptions by providing more comprehensive supportive care for pediatric patients with cancer could help ease families' financial burden. Copyright © 2015 by American Society of Clinical Oncology.

The effect of financial crisis on the profile of the patients examined at the surgical emergencies of an academic institution in Greece.

PubMed

Kontos, Michael; Moris, Demetrios; Davakis, Spyridon; Schizas, Dimitrios; Pikoulis, Emmanouil; Liakakos, Theodoros

2017-03-01

Greece is suffering an economic recession of enormous magnitude, but whether its health has deteriorated as a result, has not yet been well established. We aim to present and analyze differences in demographics and clinical distribution of patients examined at the emergency room (ER) in the era of financial crisis. A retrospective data analysis of all patients that were examined to surgical ER, between January 1 st 2008 and December 31 st 2014, was conducted. We only analyzed and evaluated data for the years 2008, 2011 and 2014. We evaluated the etiology of the examination (main complaint of the patient), the gender, the ethnic origin, the age and the severity of the disease, whenever it was feasible. The diseases that presented differences that were statistically significant were analyzed in terms of medical, social and financial aspects. The number of patients being examined in the ER in 2011 was higher compared with that of 2014 and to 2008 respectively (P<0.05). Throughout the years, there was a decline in vascular emergencies (veins, arteries, AAA; P<0.05). An increased incidence of soft tissue infections (STIs) was also found (P<0.05). Finally, an increased incidence of anal diseases and patients with abdominal pain was also noted (P<0.05). Financial crisis seems to have a multivariable effect on epidemiology and clinical diversity of patients being examined in the ER.

Federal, state, and local transportation financial statistics : fiscal years 1982-1994

DOT National Transportation Integrated Search

1997-09-01

This report identifies financial trends of federal, state, and local government transportation-related program revenues and expenditures. Revenues and budget expenditures are displayed for all government transportation-related programs, including pro...

Predicting financial trouble using call data-On social capital, phone logs, and financial trouble.

PubMed

Agarwal, Rishav Raj; Lin, Chia-Ching; Chen, Kuan-Ta; Singh, Vivek Kumar

2018-01-01

An ability to understand and predict financial wellbeing for individuals is of interest to economists, policy designers, financial institutions, and the individuals themselves. According to the Nilson reports, there were more than 3 billion credit cards in use in 2013, accounting for purchases exceeding US$ 2.2 trillion, and according to the Federal Reserve report, 39% of American households were carrying credit card debt from month to month. Prior literature has connected individual financial wellbeing with social capital. However, as yet, there is limited empirical evidence connecting social interaction behavior with financial outcomes. This work reports results from one of the largest known studies connecting financial outcomes and phone-based social behavior (180,000 individuals; 2 years' time frame; 82.2 million monthly bills, and 350 million call logs). Our methodology tackles highly imbalanced dataset, which is a pertinent problem with modelling credit risk behavior, and offers a novel hybrid method that yields improvements over, both, a traditional transaction data only approach, and an approach that uses only call data. The results pave way for better financial modelling of billions of unbanked and underbanked customers using non-traditional metrics like phone-based credit scoring.

Hong Kong domestic health spending: financial years 1989/90 to 2008/09.

PubMed

Tin, K Y K; Tsoi, P K O; Lee, Y H; Tsui, E L H; Lam, D W S; Chui, A W M; Lo, S V

2012-08-01

This report presents the latest estimates of Hong Kong domestic health spending for financial years 1989/90 to 2008/09, cross-stratified and categorised by financing source, provider and function. Total expenditure on health (TEH) was HK$84,391 million in financial year 2008/09, which represents an increase of HK$5030 million or 6.3% over the preceding year. Amid the financial tsunami in late 2008, TEH grew faster relative to gross domestic product (GDP) leading to a marked increase as a percentage of GDP from 4.8% in 2007/08 to 5.1% in 2008/09. During the period 1989/90 to 2008/09, TEH per capita (at constant 2009 prices) grew at an average annual rate of 4.9%, which was faster than that of per capita GDP by 2.0 percentage points. 6.4% when compared with 2007/08, reaching HK$41 257 million and HK$43 134 million, respectively. Consequently, public and private shares of total health expenditure remained the same in the 2 years at 48.9% and 51.1%, respectively. Regarding private spending, the most important source of health financing was out-of-pocket payments by households (35.4% of TEH), followed by employer-provided group medical benefits (7.5%) and private insurance (6.4%). During the period, a growing number of households (mostly in middle to high-income groups) subscribed to pre-payment plans for financing health care. As such, private insurance has taken on an increasingly important role for financing private spending. Of the HK$84 391 million total health expenditure in 2008/09, current expenditure comprised HK$81 186 million (96.2%), whereas HK$3206 million (3.8%) was for capital expenses (ie investment in medical facilities). Analysed by health care function, services for curative care accounted for the largest share of total health spending (66.1%), which was made up of ambulatory services (32.8%), in-patient curative care (28.8%), day patient hospital services (3.9%) and home care (0.5%). Notwithstanding the small share of total spending for day patient

Effective Practices of Financial Education for College Students: Students' Perceptions of Credit Card Use and Financial Responsibility

ERIC Educational Resources Information Center

Anderson, Carla; Card, Karen

2015-01-01

The purpose of this quasi-experimental nonequivalent control group study was to determine the influence that a financial education intervention administered in First Year Experience courses had on students' perceptions of their financial behavior such as compulsive spending and credit card use. This study utilized the five-point Likert-type…

Data Mining for Financial Applications

NASA Astrophysics Data System (ADS)

Kovalerchuk, Boris; Vityaev, Evgenii

This chapter describes Data Mining in finance by discussing financial tasks, specifics of methodologies and techniques in this Data Mining area. It includes time dependence, data selection, forecast horizon, measures of success, quality of patterns, hypothesis evaluation, problem ID, method profile, attribute-based and relational methodologies. The second part of the chapter discusses Data Mining models and practice in finance. It covers use of neural networks in portfolio management, design of interpretable trading rules and discovering money laundering schemes using decision rules and relational Data Mining methodology.

Financial satisfaction and financial stressors in marital satisfaction.

PubMed

Archuleta, Kristy L; Britt, Sonya L; Tonn, Teresa J; Grable, John E

2011-04-01

Using a sample of 310 married respondents from one U.S. Midwestern state, a test was conducted to examine the association of financial satisfaction and financial stressors in a spouse's decision to stay married to the same person or leave the relationship. The role of demographic and socioeconomic variables, religiosity, psychological constructs, financial satisfaction, and financial stressors as factors influencing marital satisfaction was tested. Financial stressors were measured using a list of financial stressors adapted from the literature. Financial satisfaction was measured with a one-item scale. The Kansas Marital Satisfaction Scale was used as a validation tool to assess whether individuals would marry or not marry again. Religiosity and financial satisfaction were positively associated with marital satisfaction. A negative interaction between financial satisfaction and financial stressors was also noted. Findings suggest that respondents who are financially satisfied tend to be more stable in their marriages.

Anticipated debt and financial stress in medical students.

PubMed

Morra, Dante J; Regehr, Glenn; Ginsburg, Shiphra

2008-01-01

While medical student debt is increasing, the effect of debt on student well-being and performance remains unclear. As a part of a larger study examining medical student views of their future profession, data were collected to examine the role that current and anticipated debt has in predicting stress among medical students. A survey was administered to medical students in all four years at the University of Toronto. Of the 804 potential respondents across the four years of training, 549 surveys had sufficient data for inclusion in this analysis, for a response rate of 68%. Through multiple regression analysis, we evaluated the correlation between current and anticipated debt and financial stress. Although perceived financial stress correlates with both current and anticipated debt levels, anticipated debt was able to account for an additional 11.5% of variance in reported stress when compared to current debt levels alone. This study demonstrates a relationship between perceived financial stress and debt levels, and suggests that anticipated debt levels might be a more robust metric to capture financial burden, as it standardizes for year of training and captures future financial liabilities (future tuition and other future expenses).

Perceived affordability of health insurance and medical financial burdens five years in to Massachusetts health reform.

PubMed

Zallman, Leah; Nardin, Rachel; Sayah, Assaad; McCormick, Danny

2015-10-29

Under the Massachusetts health reform, low income residents (those with incomes below 150 % of the Federal Poverty Level [FPL]) were eligible for Medicaid and health insurance exchange-based plans with minimal cost-sharing and no premiums. Those with slightly higher incomes (150 %-300 % FPL) were eligible for exchange-based plans that required cost-sharing and premium payments. We conducted face to face surveys in four languages with a convenience sample of 976 patients seeking care at three hospital emergency departments five years after Massachusetts reform. We compared perceived affordability of insurance, financial burden, and satisfaction among low cost sharing plan recipients (recipients of Medicaid and insurance exchange-based plans with minimal cost-sharing and no premiums), high cost sharing plan recipients (recipients of exchange-based plans that required cost-sharing and premium payments) and the commercially insured. We found that despite having higher incomes, higher cost-sharing plan recipients were less satisfied with their insurance plans and perceived more difficulty affording their insurance than those with low cost-sharing plans. Higher cost-sharing plan recipients also reported more difficulty affording medical and non-medical health care as well as insurance premiums than those with commercial insurance. In contrast, patients with low cost-sharing public plans reported higher plan satisfaction and less financial concern than the commercially insured. Policy makers with responsibility for the benefit design of public insurance available under health care reforms in the U.S. should calibrate cost-sharing to income level so as to minimize difficulty affording care and financial burdens.

The Importance of Financial Education Today

ERIC Educational Resources Information Center

Greenspan, Alan

2005-01-01

Today's financial world is highly complex as compared with that of a generation ago. Twenty-five years ago, knowing how to maintain a checking and savings account at a local financial institution was sufficient for many Americans. Today's consumers, however, must be able to differentiate among a wide range of products, services, and providers of…

Profile of 1 year of fieldwork experiences for undergraduate occupational therapy students from a large regional Australian university.

PubMed

Mackenzie, Lynette; O'Toole, Gjyn

2017-10-01

Objective Fieldwork experience is a significant component of many health professional education programs and affects future practice for graduates. The present study used self-reported student data to produce a profile of undergraduate student placement experiences. Methods Cross-sectional surveys exploring placement location, setting and client types, models of supervision, interventions and financial costs were completed by students following each placement. Data were analysed using descriptive analysis. Results Placements were predominantly conducted outside capital cities (69.8%; n=184), with 25.8% (n=68) in rural settings. Students experienced predominantly public health in-patient settings and community settings, with only 15% experiencing private settings. Conclusions The placement profile of undergraduate occupational therapy students appeared to be consistent with workforce reports on occupational therapy professional practice. What is known about the topic? Fieldwork experienced by health professional students is critical to preparing new graduates for practice. Although the World Federation of Occupational Therapy provides guidance on what is required for occupational therapy fieldwork experience, little is known about what students actually experience during their fieldwork placements. What does this paper add? The present study is the first to document the range of fieldwork experienced by occupational therapy students in one program over 1 year, and provides the basis for comparison with other occupational therapy programs, as well as other disciplines nationally and internationally. What are the implications for practitioners? Occupational therapy students experienced few opportunities in private practice or speciality services, and had mostly one-on-one supervision. To provide a future workforce that is able to address the changing health system, it is vital that students are exposed to a range of fieldwork experiences and supervision styles that

17 CFR 229.914 - (Item 914) Pro forma financial statements: selected financial data.

Code of Federal Regulations, 2011 CFR

2011-04-01

... transaction. (b) Provide pro forma financial information (including oil and gas reserves and cash flow... fiscal year and the latest interim period; (3) Statement of cash flows for the most recent fiscal year... to be included in a roll-up transaction provide: Ratio of earnings to fixed charges, cash and cash...

17 CFR 229.914 - (Item 914) Pro forma financial statements: selected financial data.

Code of Federal Regulations, 2012 CFR

2012-04-01

... transaction. (b) Provide pro forma financial information (including oil and gas reserves and cash flow... fiscal year and the latest interim period; (3) Statement of cash flows for the most recent fiscal year... to be included in a roll-up transaction provide: Ratio of earnings to fixed charges, cash and cash...

17 CFR 229.914 - (Item 914) Pro forma financial statements: selected financial data.

Code of Federal Regulations, 2014 CFR

2014-04-01

... transaction. (b) Provide pro forma financial information (including oil and gas reserves and cash flow... fiscal year and the latest interim period; (3) Statement of cash flows for the most recent fiscal year... to be included in a roll-up transaction provide: Ratio of earnings to fixed charges, cash and cash...

17 CFR 229.914 - (Item 914) Pro forma financial statements: selected financial data.

Code of Federal Regulations, 2010 CFR

2010-04-01

... transaction. (b) Provide pro forma financial information (including oil and gas reserves and cash flow... fiscal year and the latest interim period; (3) Statement of cash flows for the most recent fiscal year... to be included in a roll-up transaction provide: Ratio of earnings to fixed charges, cash and cash...

17 CFR 229.914 - (Item 914) Pro forma financial statements: selected financial data.

Code of Federal Regulations, 2013 CFR

2013-04-01

... transaction. (b) Provide pro forma financial information (including oil and gas reserves and cash flow... fiscal year and the latest interim period; (3) Statement of cash flows for the most recent fiscal year... to be included in a roll-up transaction provide: Ratio of earnings to fixed charges, cash and cash...

The effect of financial crisis on the profile of the patients examined at the surgical emergencies of an academic institution in Greece

PubMed Central

Kontos, Michael; Davakis, Spyridon; Schizas, Dimitrios; Pikoulis, Emmanouil; Liakakos, Theodoros

2017-01-01

Background Greece is suffering an economic recession of enormous magnitude, but whether its health has deteriorated as a result, has not yet been well established. We aim to present and analyze differences in demographics and clinical distribution of patients examined at the emergency room (ER) in the era of financial crisis. Methods A retrospective data analysis of all patients that were examined to surgical ER, between January 1st 2008 and December 31st 2014, was conducted. We only analyzed and evaluated data for the years 2008, 2011 and 2014. We evaluated the etiology of the examination (main complaint of the patient), the gender, the ethnic origin, the age and the severity of the disease, whenever it was feasible. The diseases that presented differences that were statistically significant were analyzed in terms of medical, social and financial aspects. Results The number of patients being examined in the ER in 2011 was higher compared with that of 2014 and to 2008 respectively (P<0.05). Throughout the years, there was a decline in vascular emergencies (veins, arteries, AAA; P<0.05). An increased incidence of soft tissue infections (STIs) was also found (P<0.05). Finally, an increased incidence of anal diseases and patients with abdominal pain was also noted (P<0.05). Conclusions Financial crisis seems to have a multivariable effect on epidemiology and clinical diversity of patients being examined in the ER. PMID:28361064

Financial Aid Policy: Lessons from Research

ERIC Educational Resources Information Center

Dynarski, Susan; Scott-Clayton, Judith

2013-01-01

In the nearly fifty years since the adoption of the Higher Education Act of 1965, financial aid programs have grown in scale, expanded in scope, and multiplied in form. As a result, financial aid has become the norm among college enrollees. Aid now flows not only to traditional college students but also to part-time students, older students, and…

Financial Audit: District of Columbia Highway Trust Fund's 1996 Financial Statements

DOT National Transportation Integrated Search

1997-12-15

This report presents the results of efforts to audit the financial statements of the District of Columbia Highway Trust Fund for the 14-month period ended September 30, 1996, and to examine the 5-year forecasted statements of the Fund's expected cond...

Domestic violence in Singapore: a ten year comparison of victim profile.

PubMed

Foo, C L; Seow, E

2005-02-01

To investigate whether the profile of female victims of domestic violence in Singapore has changed over the past ten years. 163 female victims of domestic violence presenting to an emergency department in Singapore were surveyed. The survey included information on the victims' demographics, assault characteristics and knowledge of help services. The results were compared against a similar survey done locally ten years ago, which involved 233 victims. There were no significant differences in the racial composition, marital status, weapon use and admission rates of victims ten years on. However, a significantly higher proportion of female victims in 2002 knew where to seek help, compared to a decade ago (50.9 percent versus 20.6 percent, p-value is less than 0.0001). The proportion of victims with an awareness of community and legal help services has more than doubled over the past ten years.

Understanding Financial Statements. Financial Matters. Board Basics.

ERIC Educational Resources Information Center

McCarthy, John H.; Turner, Robert M.

1998-01-01

This booklet for trustees of higher education institutions offers guidelines to help trustees understand the institution's financial statements. Individual sections describe the three major financial statements and cover topics such as: (1) standards of the Financial Accounting Standards Board; (2) the "statement of financial position,"…

Are Charter Schools Getting More Money into the Classroom? A Micro-Financial Analysis of First Year Charter Schools in Massachusetts.

ERIC Educational Resources Information Center

Herdman, Paul; Millot, Marc Dean

This report examines the first-year finances of Massachusetts' first 15 charter schools. Analysis of the financial statements of these schools offers insights into how their boards of trustees allocated funds as they tried to meet academic goals and survive as new organizations. Revenue and expenditure patterns were compared with national district…

Financial Care for Older Adults With Dementia.

PubMed

Pan, Xi; Lee, Yeonjung; Dye, Cheryl; Roley, Laurie Theriot

2017-06-01

This article describes an examination of the sociodemographic characteristics of adult children, particularly Baby Boomer caregivers, who provide financial care to older parents with dementia. The sample including 1,011adult children dementia caregivers aged 50 to 64 years is selected from a nationally representative sample in the 2010 Health and Retirement Study. Exact logistic regression revealed that race, provision of financial assistance to caregiver children, and the number of their children are significantly associated with financial caregiving of parents. Non-White caregivers are more likely to provide financial care to their parents or parents-in-law with dementia; those who have more children and provide financial assistance to their children are less likely to provide financial care to parents with dementia. The current findings present valuable new information on the sociodemographic characteristics of adult children who provide financial assistance to parents with dementia and inform research, programs, and services on dementia caregiving.

Financial Crisis: A New Measure for Risk of Pension Fund Portfolios

PubMed Central

Cadoni, Marinella; Melis, Roberta; Trudda, Alessandro

2015-01-01

It has been argued that pension funds should have limitations on their asset allocation, based on the risk profile of the different financial instruments available on the financial markets. This issue proves to be highly relevant at times of market crisis, when a regulation establishing limits to risk taking for pension funds could prevent defaults. In this paper we present a framework for evaluating the risk level of a single financial instrument or a portfolio. By assuming that the log asset returns can be described by a multifractional Brownian motion, we evaluate the risk using the time dependent Hurst parameter H(t) which models volatility. To provide a measure of the risk, we model the Hurst parameter with a random variable with mixture of beta distribution. We prove the efficacy of the methodology by implementing it on different risk level financial instruments and portfolios. PMID:26086529

Financial Crisis: A New Measure for Risk of Pension Fund Portfolios.

PubMed

Cadoni, Marinella; Melis, Roberta; Trudda, Alessandro

2015-01-01

It has been argued that pension funds should have limitations on their asset allocation, based on the risk profile of the different financial instruments available on the financial markets. This issue proves to be highly relevant at times of market crisis, when a regulation establishing limits to risk taking for pension funds could prevent defaults. In this paper we present a framework for evaluating the risk level of a single financial instrument or a portfolio. By assuming that the log asset returns can be described by a multifractional Brownian motion, we evaluate the risk using the time dependent Hurst parameter H(t) which models volatility. To provide a measure of the risk, we model the Hurst parameter with a random variable with mixture of beta distribution. We prove the efficacy of the methodology by implementing it on different risk level financial instruments and portfolios.

12 CFR 741.6 - Financial and statistical and other reports.

Code of Federal Regulations, 2014 CFR

2014-01-01

... accordance with the instructions in the notice. Insured credit unions must use NCUA's information management... equivalent, within 10 days after an election or appointment of senior management or volunteer officials or within 30 days of any change of the information in the profile. (2) Financial and statistical report...

Financial Analysis

NASA Astrophysics Data System (ADS)

Haimovitch, Larry

1988-09-01

This is my second annual State-Of-The-Industry, if you will, from the financial standpoint. Swergold, Chefitz & Sinsabaugh, so you understand my position a little bit better, is both an investment banking and institutional research firm. We specialize both in healthcare research and in high technology research. I am one of three healthcare analysts. I am one of the fortunate ones who get to be in the San Francisco office. My speciality includes, in the medical device and technology areas, such subsectors as medical lasers, ophthalmology, critical care medicine, orthopedic devices, and cardiovascular devices. I have followed the medical laser industry for the last few years, and what I wanted to do today was give you kind of an update on the financial state of the industry.

Predicting Financial Distress and Closure in Rural Hospitals.

PubMed

Holmes, George M; Kaufman, Brystana G; Pink, George H

2017-06-01

Annual rates of rural hospital closure have been increasing since 2010, and hospitals that close have poor financial performance relative to those that remain open. This study develops and validates a latent index of financial distress to forecast the probability of financial distress and closure within 2 years for rural hospitals. Hospital and community characteristics are used to predict the risk of financial distress 2 years in the future. Financial and community data were drawn for 2,466 rural hospitals from 2000 through 2013. We tested and validated a model predicting a latent index of financial distress (FDI), measured by unprofitability, equity decline, insolvency, and closure. Using the predicted FDI score, hospitals are assigned to high, medium-high, medium-low, and low risk of financial distress for use by practitioners. The FDI forecasts 8.01% of rural hospitals to be at high risk of financial distress in 2015, 16.3% as mid-high, 46.8% as mid-low, and 28.9% as low risk. The rate of closure for hospitals in the high-risk category is 4 times the rate in the mid-high category and 28 times that in the mid-low category. The ability of the FDI to discriminate hospitals experiencing financial distress is supported by a c-statistic of .74 in a validation sample. This methodology offers improved specificity and predictive power relative to existing measures of financial distress applied to rural hospitals. This risk assessment tool may inform programs at the federal, state, and local levels that provide funding or support to rural hospitals. © 2016 National Rural Health Association.

Psychosocial Outcomes 3 to 10 Years After Donation in the Adult to Adult Living Donor Liver Transplantation Cohort Study (A2ALL)

PubMed Central

Dew, Mary Amanda; DiMartini, Andrea F.; Ladner, Daniela P.; Simpson, Mary Ann; Pomfret, Elizabeth A.; Gillespie, Brenda W.; Merion, Robert M.; Zee, Jarcy; Smith, Abigail R.; Holtzman, Susan; Sherker, Averell H.; Weinrieb, Robert; Fisher, Robert A.; Emond, Jean C.; Freise, Chris E.; Burton, James R.; Butt, Zeeshan

2016-01-01

Background Studies of liver donors’ psychosocial outcomes focus on the short-term and rely largely on quality-of-life measures not specific to donation. We sought to examine long-term donation effects on three psychosocial domains: perceived physical, emotional, and socioeconomic outcomes. Methods Individuals donating 3–10 years previously at nine centers were eligible for telephone surveys. Survey responses were examined descriptively. Cluster analysis was used to identify distinct donor groups based on response profiles across psychosocial domains. Potential predictors of response profiles were evaluated with regression analysis. Results 517 donors (66%) participated (M=5.8 years postdonation, SD=1.9). 15%–48% of donors endorsed current donation-related physical health problems and concerns, and 7%–60% reported socioeconomic concerns (e.g., insurance difficulties, financial expenditures). However, on average, donors experienced high psychological growth, and 90% felt positively about donation. Cluster analysis revealed five donor groups. One group showed high psychological benefit, with little endorsement of physical or socioeconomic concerns (15% of donors). Four groups showed less favorable profiles, with varying combinations of difficulties. The largest such group showed high endorsement of physical concerns and financial expenditures, and only modest psychological benefit (31% of donors). Men and non-Hispanic whites were most likely to have unfavorable response profiles (p<.01). Compared with donors aged 19–30, older donors were less likely to have unfavorable profiles; these differences were significant for donors aged >40–50 (p’s<.008). Conclusions Even many years postdonation, donors report adverse physical and socioeconomic effects, but positive emotional effects as well. Identification of response profiles and predictors may improve targeting of postdonation surveillance and care. PMID:27152918

Depressive symptomatology in relation to 10-year (2004-2014) acute coronary syndrome incidence; the moderating role of diet and financial status.

PubMed

Notara, Venetia; Panagiotakos, Demosthenes B; Tsompanaki, Elena; Kouvari, Matina; Kogias, Yannis; Papanagnou, George; Antonoulas, Antonis; Stravopodis, Petros; Zombolos, Spyros; Stergiouli, Ifigenia; Mantas, Yannis; Babatsikou, Fotoula; Pitsavos, Christos

2016-05-01

The association between depression status and 10-year cardiovascular disease (CVD) incidence among acute coronary syndrome (ACS) patients, in relation to nutritional and financial status, was evaluated. From October 2003 to September 2004, a sample of 2172 consecutive ACS patients from 6 Greek hospitals was enrolled. In 2013-14, the 10-year follow-up was performed. Depressive symptoms were evaluated using the validated CES-D score (range 0-60). Adherence to Mediterranean diet was assessed through MedDietScore (range 0-55) and financial status was determined by the annual income. Ranking from the 1st to 3rd CES-D tertile, recurrent fatal/non fatal ACS rates were 33%, 37% and 42%, respectively (p=0.006). Multiple logistic regression models revealed an adverse association of severe depression status (i.e. 3rd tertile) compared to no depression (i.e. 1st tertile) [odds ratio (OR)=1.31, 95% confidence interval (95% CI) 1.01, 1.69]. When controlling for financial status, the relationship between depression and ACS prognosis remained marginally significant; while subgroup analysis revealed that only patients with low/moderate income were negatively affected [OR=1.36, 95% CI 0.98, 1.88]. Further stratified analysis, by MedDietScore group, was applied; the above association remained significant only in patients with low compliance to this dietary pattern [OR=1.68, 95% CI 1.10, 2.18]. ACS coexisting with severe depression status seems to result in adverse disease outcomes while financial status and Mediterranean diet are proposed as potential moderators. Public health programs should focus on vulnerable groups and minimize depressive symptoms through appropriate medical treatment and lifestyle interventions, so as to ameliorate the disease prognosis in clinical and community levels. Copyright © 2016 Elsevier Inc. All rights reserved.

7 CFR 3052.310 - Financial statements.

Code of Federal Regulations, 2014 CFR

2014-01-01

... appropriate, cash flows for the fiscal year audited. The financial statements shall be for the same... form of non-cash assistance, the amount of insurance in effect during the year, and loans or loan...

29 CFR 99.310 - Financial statements.

Code of Federal Regulations, 2013 CFR

2013-07-01

... appropriate, cash flows for the fiscal year audited. The financial statements shall be for the same... form of non-cash assistance, the amount of insurance in effect during the year, and loans or loan...

29 CFR 99.310 - Financial statements.

Code of Federal Regulations, 2012 CFR

2012-07-01

... appropriate, cash flows for the fiscal year audited. The financial statements shall be for the same... form of non-cash assistance, the amount of insurance in effect during the year, and loans or loan...

7 CFR 3052.310 - Financial statements.

Code of Federal Regulations, 2012 CFR

2012-01-01

... appropriate, cash flows for the fiscal year audited. The financial statements shall be for the same... form of non-cash assistance, the amount of insurance in effect during the year, and loans or loan...

Measuring financial performance: an overview of financial statements.

PubMed

Dalsted, N L

1995-07-01

Financial management has emerged as a critical component in the long-term viability of today's ranches and farms. Proper and timely financial reporting and analysis of financial statements are valuable tools that agricultural producers can use to monitor, coordinate, and plan their operational production and marketing schemes and strategies. A side note to preparation of financial statements. With the concerns over lender liability issues associated with statements either assisted with or prepared by a lending officer, agricultural producers will be responsible for preparing their own statements. The lending institutions may prepare their own statements in their assessment of the financial condition of a business and or individual, but, ultimately, the responsibility of financial statements is the borrower's. Some of the material presented in this article provides important input for use in such analytical programs as the National Cattlemen's Association, Integrated Resource Committees, and Standard Performance Analysis (SPA). SPA techniques and associated software have been or currently are under development for cow-calf, stocker, seedstock, and sheep enterprises. Critical to the analysis is having complete and correct financial statements. These analytical programs build on the financial statements. These analytical programs build on the financial statements as recommended by the FFSTF. Proper financial reporting is critical not only to a SPA assessment but also to the overall financial management of today's farms and ranches. Recognizing the importance of financial management in production agriculture is not enough, taking a proactive stance in one's financial plan is paramount to success. Failure to do so will only enhance the exit rates of producers from production agriculture.

Physical and Technical Profiles of Garuda Basketball Club’s 17 to 18 Years Old Male Group

NASA Astrophysics Data System (ADS)

Rohmat, H. D. N.; Rismayadi, A.; Mustaqim, R.; Kusdinar, Y.

2017-03-01

The background of this research is the attempt of creating the best basketball players by investigating the requirements which have to be prepared in every stage. In fact, there has not been any data which can be reference as the target for athletes in every age stages to achieve, especially in the ages of 17 to 18. Thus, a data is needed to be the reference so that it can be found what kind of requirements which have to be fulfilled by the athletes. Garuda, one of the basketball clubs in NBL (Indonesia professional basketball competition), is not only a professional team but it also develops youth to be the next basketball players. The research problem is how the physical and technical profiles of Garuda basketball club’s 17 to 18 years old men group are like. Descriptive method was used in this research. This research aims at portraying the physical and technical profiles of Garuda basketball club’s 17 to 18 years old men group. In physical profile, the results show that no athlete (0%) is classified in perfect, very good, and low categories. Six (35.3%) and eleven (64.7%) of them are classified in good and moderate categories. Meanwhile, the results show that no athlete (0%) is classified in perfect and low categories on technical profile. Four (23.5%) and eight (47.1%) of them are classified in very good and good categories. Based on the results, it can be concluded that physical and technical profiles of Garuda basketball club’s 17 to 18 years old men group are considered as in moderate and good categories.

Hong Kong domestic health spending: financial years 1989/90 to 2010/11.

PubMed

Tin, K Y K; Tsoi, P K O; Lee, Y H; Tsui, E L H; Lam, D W S; Yeung, A Y T; Chui, A W M; Tay, M S M

2013-12-01

This report presents the latest estimates of Hong Kong domestic health spending for financial years 1989/90 to 2010/11, cross-stratified and categorised by financing source, provider, and function.Total expenditure on health (TEH) was HK$93 433 million in financial year 2010/11, which represents an increase of HK$5364 million or 6.1% over the preceding year. As a result of a gradual recovery from the financial tsunami in 2008, gross domestic product (GDP) grew faster relative to TEH leading to a drop in TEH as a percentage of GDP from 5.2% in 2009/10 to 5.1% in 2010/11.During the period 1989/90 to 2010/11, TEH per capita (at constant 2011 prices)grew at an average annual rate of 4.8%, which was faster than the average annual growth rate of per capita GDP by 1.8 percentage points.Compared to 2009/10, in 2010/11 public and private expenditure on health increased by 3.7% and 8.5% and reached HK$45 491 million and HK$47 943 million, respectively. Consequently, the public share of TEH dropped slightly from 49.8% to 48.7% over the year. Regarding private spending, the most important source was out-of-pocket payments by households (35.0% of TEH),followed by employer-provided group medical benefits (7.4%), and private insurance (7.2%). It is worth noting that private insurance will likely overtake employer benefits as the second largest private payer if the insurance market continues to expand at the current rate.Of the HK$93 433 million TEH in 2010/11, HK$88 987 million (95.2%) was current expenditure and HK$4446 million (4.8%) was for capital expenses (ie investment in medical facilities). Analysed by health care function, services for curative care accounted for the largest share of TEH (65.8%), which was made up of ambulatory services (34.0%), in-patient curative care (27.0%), day patient hospital services (4.2%), and home care (0.5%). Notwithstanding its small share,the total spending for day patient hospital services shows an increasing trend over the period 1989

Hong Kong domestic health spending: financial years 1989/90 to 2009/10.

PubMed

Tin, K Y K; Tsoi, P K O; Lee, Y H; Tsui, E L H; Lam, D W S; Chui, A W M; Lo, S V

2013-04-01

This report presents the latest estimates of Hong Kong domestic health spending for financial years 1989/90 to 2009/10, cross-stratified and categorised by financing source, provider and function. Total expenditure on health (TEH) was HK$88,721 million in financial year 2009/10, which represents an increase of HK$5031 million or 6.0% over the preceding year. As a result of a slow revival in the economy from the financial tsunami in 2008, TEH grew faster relative to gross domestic product (GDP) leading to a marked increase in TEH as a percentage of GDP from 5.0% in 2008/09 to 5.2% in 2009/10. During the period 1989/90 to 2009/10, total health spending per capita (at constant 2010 prices) grew at an average annual rate of 4.9%, which was faster than the average annual growth rate of per capita GDP by 2.0 percentage points. In 2009/10, public and private expenditure on health increased by 6.2% and 5.8% when compared with 2008/09, reaching HK$43,823 million and HK$44,898 million, respectively. Consequently, public and private shares of total health expenditure stayed at similar levels (49% and 51% respectively) in the 2 years. With respect to private spending, the most important source of health financing was out-of-pocket payments by households (34.9% of TEH), followed by employer-provided group medical benefits (7.4%) and private insurance (6.8%). During the period, a growing number of households (mostly in middle to high income groups) have taken out pre-payment plans to finance health care. As such, private insurance has taken on an increasingly important role in financing private spending. Of the HK$88,721 million total health expenditure in 2009/10, current expenditure comprised HK$84,874 million (95.7%), whereas HK$3847 million (4.3%) was for capital expenses (ie investment in medical facilities). Analysed by health care function, services for curative care accounted for the largest share (66.2%), which was made up of ambulatory services (33.5%), in

Motor carrier industry profile study : financial and operating performance profiles by industry segment, 2001-2002.

DOT National Transportation Integrated Search

2004-09-01

This report profiles the motor carrier industry and its significant operating segments. It is one of a series of reports analyzing various aspects of the motor carrier industry. Other reports in the series focus on the safety performance of the indus...

Adolescents' financial literacy: the role of financial socialization agents, financial experiences, and money attitudes in shaping financial literacy among South Korean youth.

PubMed

Sohn, Sang-Hee; Joo, So-Hyun; Grable, John E; Lee, Seonglim; Kim, Minjeung

2012-08-01

The purpose of this study was to test the relationships between financial socialization agents, financial experiences, money attitudes, demographic characteristics, and the financial literacy of Korean adolescents. Using the 2006 Korean National Financial Literacy Test Survey for Adolescents (N = 1185), a series of regression analyses were performed to determine the factors related to financial literacy. It was found that those who chose media as their primary financial socialization agent, and those who had a bank account, exhibited higher levels of financial literacy. Among the sample, those who saw money as good or as a reward for efforts tended to report higher levels of financial literacy, while those perceiving money in terms of avoidance or achievement had lower levels of financial literacy. Students with mid-range monthly allowances showed higher levels of financial literacy compared to the highest allowance group. Implications for financial educators, policy makers, and researchers are provided. Copyright © 2012 The Foundation for Professionals in Services for Adolescents. Published by Elsevier Ltd. All rights reserved.

Financial Literacy of Freshmen Business School Students

ERIC Educational Resources Information Center

Rosacker, Kirsten M.; Ragothaman, Srini; Gillispie, Michael

2009-01-01

In recent years, financial literacy has increasingly captured the attention of the banking and financial industries, policy makers, government agencies, public interest groups, and members of the news media. These interested parties are concerned that consumers lack the basic skills required to make decisions beneficial to their economic welfare.…

Stepfamily Education and Changes in Financial Practices

ERIC Educational Resources Information Center

Higginbotham, Brian J.; Tulane, Sarah; Skogrand, Linda

2012-01-01

This study examined the financial management practices of 62 participants in "Smart Steps" stepfamily education courses 1 year following their course completion. Qualitative interviews revealed 29 participants changed their financial practices as a result of the course, 29 did not change, and 4 provided unclear responses. Common reasons for no…

Managing the Financial Risks of Water Scarcity

NASA Astrophysics Data System (ADS)

Characklis, Greg; Foster, Ben; Kern, Jordan; Meyer, Eliot; Zeff, Harrison

2015-04-01

Environmental uncertainty poses a growing number of financial risks to society, with droughts, floods, extreme temperatures and violent storms imposing costs that approach 500 billion per year. While structural forms of mitigation (i.e. levees, dams) will certainly play a role in limiting financial impacts, these are large investments whose full value is only rarely realized. Furthermore, the value of such long-lived measures becomes increasingly uncertain in a changing climate, raising the issue of whether they will be effective 20-30 years hence. Financial instruments, such as index insurance, can provide increased flexibility by providing compensation for losses only when they occur, and limited contract periods allow terms to be periodically rewritten in response to changing conditions. Financial instruments can also be effectively combined with other economic tools and infrastructure to create integrated solutions in which infrastructure mitigates losses from moderate events, while financial products compensate for more rare, but extreme, events. There is a long history of environmentally-related insurance and hedging instruments, but to date the actuarial analyses that underlie contract structure and pricing have been based on straightforward observations, such as cumulative rainfall. More recently, simple correlations between two time series have been used to develop index-based contracts. Links between temperature and electricity demand, for example, provide a basis for contracts that are used to limit the financial exposure of power generators to low revenues during unseasonably warm winters or cool summers. Unfortunately, few environmental risks can be so quickly and easily linked to a financial impact. However, with a more advanced understanding of the environmental systems that give rise to financial losses, opportunities exist to develop innovative contracts for a range of new applications. Recent research describes the characterization and mitigation

Financial Health of the Higher Education Sector: Financial Results and TRAC Outcomes 2013-14. Issues Paper 2015/07

ERIC Educational Resources Information Center

Higher Education Funding Council for England, 2015

2015-01-01

This report provides an overview of the financial health of the Higher Education Funding Council for England (HEFCE)-funded higher education sector in England. The analysis covers financial results for the academic year 2013-14, as submitted to HEFCE in December 2014, as well as the outcomes from the sector's Transparent Approach to Costing (TRAC)…

Perspectives on medical malpractice self-insurance financial reporting.

PubMed

Frese, Richard C; Kitchen, Patrick J

2012-11-01

Financial reporting of medical malpractice self-insurance is evolving. The Financial Accounting Standards Board Accounting Standards Codification Section 954-450-25 provides guidance for accounting and financial reporting for medical malpractice. Discounting of medical malpractice liabilities has been reassessed in recent years. Malpractice litigation reform efforts continue in several states. Accountable care organizations could increase the frequency of medical malpractice claims because of patients' heightened expectations regarding quality of care.

Restructuring the energy industry: A financial perspective

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

Abrams, W.A.

1995-12-31

This paper present eight tables summarizing financial aspects of energy industry restructuring. Historical, current, and future business characteristics of energy industries are outlined. Projections of industry characteristics are listed for the next five years and for the 21st century. Future independent power procedures related to financial aspects are also outlined. 8 tabs.

Financial Literacy. Snapshots. Volume 6, Issue 6, Article 1

ERIC Educational Resources Information Center

Thomson, Sue

2015-01-01

Young people face financial issues at an earlier age than their parents. Decisions about higher education, the need to be able to manage online payment facilities or even mobile phone plans require a level of financial literacy. PISA 2012 offered an opportunity to collect information about the financial literacy of Australian 15-year-old students,…

Trends in State Financial Aid: Actions from the 2013 and 2014 Legislative Sessions. Financial Aid: Trends in the States

ERIC Educational Resources Information Center

Pingel, Sarah

2014-01-01

The outcomes states gain from investing in postsecondary financial aid programs remain hotly debated, leading to great interest in developing programs that are both cost-effective and productive in helping states meet goals. In the 2012-13 academic year, states collectively provided approximately $11.2 billion in financial aid to students enrolled…

Senior health clinics: are they financially viable?

PubMed

McAtee, Robin E; Crandall, Debra; Wright, Larry D; Beverly, Claudia J

2009-07-01

Are hospital-based outpatient interdisciplinary clinics a financially viable alternative for caring for our burgeoning population of older adults in America? Although highly popular, with high patient satisfaction rates among older adults and their families, senior health clinics (SHCs) can be expensive to operate, with limited quantifiable health outcomes. This study analyzed three geriatric hospital-based interdisciplinary clinics in rural Arkansas by examining their patient profiles, revenues, and expenses. It closely examined the effects of the downstream revenue using the multiplier effect and acknowledged other factors that weigh heavily on the success of SHCs and the care of older adults. The findings highlight the similarities and differences in the three clinics' operating and financial structures in addition to the clinics' and providers' productivity. The analysis presents an evidence-based illustration that SHCs can break even or lose large amounts of money.

College Students and Financial Distress: Exploring Debt, Financial Satisfaction, and Financial Anxiety

ERIC Educational Resources Information Center

Archuleta, Kristy L.; Dale, Anita; Spann, Scott M.

2013-01-01

The impact of financial concerns on overall mental health has become a popular topic among researchers and practitioners. In this exploratory study, possible associations of financial anxiety were explored using a sample of 180 college students who sought services at a university peer financial counseling center in a Midwestern state. Of…

Analysis of the costs of veterinary education and factors associated with financial stress among veterinary students in Australia.

PubMed

Gregory, K P; Matthew, S M; Baguley, J A

2018-01-01

To investigate the course-related and other costs involved in obtaining a veterinary education in Australia and how these costs are met. The study also aimed to identify sociodemographic and course-related factors associated with increased financial stress. Students from seven Australian veterinary schools were surveyed using an online questionnaire. A total of 443 students participated (response rate 17%). Responses to survey items relating to finances, employment and course-related costs were compared with sociodemographic factors and prior research in the area of student financial stress. Respondents reported spending a median of A$300 per week on living costs and a median of A$2,000 per year on course-related expenses. Over half of respondents received the majority of their income from their parents or Youth Allowance (56%). A similar proportion (55%) reported that they needed to work to meet basic living expenses. Circumstances and sociodemographic factors linked to perceived financial stress included requiring additional finances to meet unexpected costs during the course; sourcing additional finances from external loans; an expected tuition debt at graduation over A$40,000; being 22 years or older; working more than 12 hours per week; living costs above A$300 per week; and being female. The costs involved in obtaining a veterinary education in Australia are high and over half of respondents are reliant on parental or Government income support. Respondents with certain sociodemographic profiles are more prone to financial stress. These findings may have implications for the psychological health, diversity and career plans of veterinary students in Australia. © 2017 Australian Veterinary Association.

Public hospitals in financial distress: Is privatization a strategic choice?

PubMed

Ramamonjiarivelo, Zo; Weech-Maldonado, Robert; Hearld, Larry; Menachemi, Nir; Epané, Josué Patien; O'Connor, Stephen

2015-01-01

As safety net providers, public hospitals operate in more challenging environments than private hospitals. Such environments put public hospitals at greater risk of financial distress, which may result in privatization and deterioration of the safety net. The purpose of this study was to investigate whether financial distress is associated with privatization among public hospitals. We used panel data merged from the American Hospital Association Annual Survey, Medicare Cost Reports, Area Resource File, and Local Area Unemployment Statistics. Our study population consisted of all U.S. nonfederal acute care public hospitals in 1997 tracked through 2009, resulting in 6,426 hospital-year observations. The dependent variable "privatization" was defined as conversion from public status to either private not-for-profit or private for-profit status. The main independent variable, "financial distress," was based on the Altman Z-score methodology. Control variables included market and organizational factors. Two random-effects logistic regression models with state and year fixed-effects were constructed. The independent and control variables were lagged by 1 year and 2 years for Models 1 and 2, respectively. Public hospitals in financial distress had greater odds of being privatized than public hospitals not in financial distress: (OR = 4.53, p < .001) for Model 1 and (OR = 3.05, p = .001) for Model 2. Privatization eases access to resources and may provide financial relief to government entities from the burden of continuously funding a hospital operating at a loss, which in turn may help keep the hospital open and preserve access to care for the community. Privatizing a financially distressed public hospital may be a better strategic alternative than closure. The Altman Z-score could be used as a managerial tool to monitor hospitals' financial condition and take corrective actions.

17 CFR 210.10-01 - Interim financial statements.

Code of Federal Regulations, 2011 CFR

2011-04-01

... financial statements, such as a statement of significant accounting policies and practices, details of..., significant changes since the end of the most recently completed fiscal year in such items as: accounting... degree as allowed in this paragraph) and disclosures required by Statement of Financial Accounting...

10 CFR Appendix C to Part 50 - A Guide for the Financial Data and Related Information Required To Establish Financial...

Code of Federal Regulations, 2010 CFR

2010-01-01

... reflecting the financial results of past operations. With respect, however, to the applicant which is a newly... information usually contained in current annual financial reports, including summary data of prior years, will... questions they may have relating to the requirements of the Commission's regulations or the information set...

Enrollment in Postsecondary Institutions, Fall 2009; Graduation Rates, 2003 & 2006 Cohorts; and Financial Statistics, Fiscal Year 2009. First Look. NCES 2011-230

ERIC Educational Resources Information Center

Knapp, Laura G.; Kelly-Reid, Janice E.; Ginder, Scott A.

2011-01-01

This "First Look" presents findings from the Integrated Postsecondary Education Data System (IPEDS) spring 2010 data collection. This collection included five components: Student Financial Aid for full-time, first-time degree/certificate-seeking undergraduate students for the 2009-10 academic year; Enrollment for fall 2009; Graduation…

Financial Coaching's Potential for Enhancing Family Financial Security

ERIC Educational Resources Information Center

Collins, J. Michael; Olive, Peggy; O'Rourke, Collin M.

2013-01-01

Financial coaching is an emerging complement to financial education and counseling. As defined in this article, financial coaching is a process whereby participants set goals, commit to taking certain actions by specific dates, and are then held accountable by the coach. In this way, financial coaching is designed to help participants bridge the…

Soil-profile distribution of inorganic N during 6 years of integrated crop-livestock management

USDA-ARS?s Scientific Manuscript database

Excessive accumulation of soil nitrate-N can threaten water and air quality. How integrated crop-livestock systems might influence soil-profile nitrate-N accumulation has not been investigated. Therefore, we determined soil nitrate-N accumulation during 6 years of evaluation of diverse cropping sy...

Financial and recovery worry one year after traumatic injury: A prognostic, registry-based cohort study.

PubMed

Ioannou, L; Cameron, P A; Gibson, S J; Ponsford, J; Jennings, P A; Georgiou-Karistianis, N; Giummarra, M J

2018-05-01

Levels of stress post-injury, especially after compensable injury, are known to be associated with worse long-term recovery. It is therefore important to identify how, and in whom, worry and stress manifest post-injury. This study aimed to identify demographic, injury, and compensation factors associated with worry about financial and recovery outcomes 12 months after traumatic injury. Participants (n = 433) were recruited from the Victorian Orthopaedic Trauma Outcomes Registry and Victorian State Trauma Registry after admission to a major trauma hospital in Melbourne, Australia. Participants completed questionnaires about pain, compensation experience and psychological wellbeing as part of a registry-based observational study. Linear regressions showed that demographic and injury factors accounted for 11% and 13% of variance in financial and recovery worry, respectively. Specifically, lower education, discharge to inpatient rehabilitation, attributing fault to another and having a compensation claim predicted financial worry. Worry about recovery was only predicted by longer hospital stay and attributing fault to another. In all participants, financial and recovery worry were associated with worse pain (severity, interference, catastrophizing, kinesiophobia, self-efficacy), physical (disability, functioning) and psychological (anxiety, depression, PTSD, perceived injustice) outcomes 12 months post-injury. In participants who had transport (n = 135) or work (n = 22) injury compensation claims, both financial and recovery worry were associated with sustaining permanent impairments, and reporting negative compensation system experience 12 months post-injury. Financial worry 12 months post-injury was associated with not returning to work by 3-6 months post-injury, whereas recovery worry was associated with attributing fault to another, and higher healthcare use at 6-12 months post-injury. These findings highlight the important contribution of factors other

Accounting Support for Preparation of Joint Chiefs of Staff Financial Statements

DTIC Science & Technology

1996-03-12

consolidated financial statements for FY 1996 and each succeeding year. The consolidated DoD financial statements for FY 1996 will include the financial statements for the Joint Chiefs of Staff (JCS). For FY 1994, the JCS received $524 million in appropriated

Report: Fiscal Years 2014 and 2013 Financial Statements for the Pesticides Reregistration and Expedited Processing Fund

EPA Pesticide Factsheets

Report #16-F-0322, September 22, 2016. Due to the material weakness in internal controls noted, EPA cannot provide reasonable assurance that financial data provided for the FIFRA Fund accurately reflect the agency’s financial activities and balances.

The injury profile and acute treatment costs of major trauma in older people in New South Wales.

PubMed

Curtis, Kate; Chan, Daniel Leonard; Lam, Mary Kit; Mitchell, Rebecca; King, Kate; Leonard, Liz; D'Amours, Scott; Black, Deborah

2014-12-01

To Describe injury profile and costs of older person trauma in New South Wales; quantify variations with peer group costs; and identify predictors of higher costs. Nine level 1 New South Wales trauma centres provided data on major traumas (aged ≥ 55 years) during 2008-2009 financial year. Trauma register and financial data of each institution were linked. Treatment costs were compared with peer group Australian Refined Diagnostic Related Groups costs, on which hospital funding is based. Variables examined through multivariate analyses. Six thousand two hundred and eighty-nine patients were admitted for trauma. Most common injury mechanism was falls (74.8%) then road trauma (14.9%). Median patient cost was $7044 (Q1-3: $3405-13 930) and total treatment costs $76 694 252. Treatment costs were $5 813 975 above peer group average. Intensive care unit admission, age, injury severity score, length of stay and traumatic brain injury were independent predictors of increased costs. Older person trauma attracts greater costs and length of stay. Cost increases with age and injury severity. Hospital financial information and trauma registry data provides accurate cost information that may inform future funding. © 2013 ACOTA.

Financial Management in the Strategic Systems Project Office.

DTIC Science & Technology

SSPO, the largest program office in the Navy and in existence for over 20 years, has perfected time tested financial management procedures which may...serve as a model for the student of program management. This report presents an overview of the SSPO financial management concepts and general

Financial statistics of major U.S. publicly owned electric utilities 1997

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

NONE

1998-12-01

The 1997 edition of the ``Financial Statistics of Major U.S. Publicly Owned Electric Utilities`` publication presents 5 years (1993 through 1997) of summary financial data and current year detailed financial data on the major publicly owned electric utilities. The objective of the publication is to provide Federal and State governments, industry, and the general public with current and historical data that can be used for policymaking and decisionmaking purposes related to publicly owned electric utility issues. Generator (Tables 3 through 11) and nongenerator (Tables 12 through 20) summaries are presented in this publication. Five years of summary financial data aremore » provided (Tables 5 through 11 and 14 through 20). Summaries of generators for fiscal years ending June 30 and December 31, nongenerators for fiscal years ending June 30 and December 31, and summaries of all respondents are provided in Appendix C. The composite tables present aggregates of income statement and balance sheet data, as well as financial indicators. Composite tables also display electric operation and maintenance expenses, electric utility plant, number of consumers, sales of electricity, operating revenue, and electric energy account data. The primary source of publicly owned financial data is the Form EIA-412, ``Annual Report of Public Electric Utilities.`` Public electric utilities file this survey on a fiscal year basis, in conformance with their recordkeeping practices. The EIA undertook a review of the Form EIA-412 submissions to determine if alternative classifications of publicly owned electric utilities would permit the inclusion of all respondents. The review indicated that financial indicators differ most according to whether or not a publicly owned electric utility generates electricity. Therefore, the main body of the report provides summary information in generator/nongenerator classifications. 2 figs., 101 tabs.« less

Report: Fiscal Years 2015 and 2014 Financial Statements for the Pesticides Reregistration and Expedited Processing Fund

EPA Pesticide Factsheets

Report #17-F-0314, July 10, 2017. Due to the material weakness in internal controls noted, the agency cannot provide reasonable assurance that financial data provided for the FIFRA Fund accurately reflect the agency’s financial activities and balances.

Report: Fiscal Years 2016 and 2015 Financial Statements for the Pesticides Reregistration and Expedited Processing Fund

EPA Pesticide Factsheets

Report #17-F-0364, August 14, 2017. Due to the material weakness in internal controls noted, the agency cannot provide reasonable assurance that financial data provided for the FIFRA Fund accurately reflect the agency’s financial activities and balances.

Impact of trained oncology financial navigators on patient out-of-pocket spending.

PubMed

Yezefski, Todd; Steelquist, Jordan; Watabayashi, Kate; Sherman, Dan; Shankaran, Veena

2018-03-01

Patients with cancer often face financial hardships, including loss of productivity, high out-of-pocket (OOP) costs, depletion of savings, and bankruptcy. By providing financial guidance and assistance through specially trained navigators, hospitals and cancer care clinics may be able mitigate the financial burdens to patients and also minimize financial losses for the treating institutions. Financial navigators at 4 hospitals were trained through The NaVectis Group, an organization that provides training to healthcare staff to increase patient access to care and assist with OOP expenses. Data regarding financial assistance and hospital revenue were collected after instituting these programs. Amount and type of assistance (free medication, new insurance enrollment, premium/co-pay assistance) were determined annually for all qualifying patients at the participating hospitals. Of 11,186 new patients with cancer seen across the 4 participating hospitals between 2012 and 2016, 3572 (32%) qualified for financial assistance. They obtained $39 million in total financial assistance, averaging $3.5 million per year in the 11 years under observation. Patients saved an average of $33,265 annually on medication, $12,256 through enrollment in insurance plans, $35,294 with premium assistance, and $3076 with co-pay assistance. The 4 hospitals were able to avoid write-offs and save on charity care by an average of $2.1 million per year. Providing financial navigation training to staff at hospitals and cancer centers can significantly benefit patients through decreased OOP expenditures and also mitigate financial losses for healthcare institutions.

Key Financial Metrics on Australia's Higher Education Sector--December 2016

ERIC Educational Resources Information Center

Australian Government Tertiary Education Quality and Standards Agency, 2016

2016-01-01

This report is the second release of financial information held by Tertiary Education Quality and Standards Agency (TEQSA). It provides a snapshot of selected key financial metrics across the Australian higher education sector. Data in this report has been sourced from TEQSA's 2015 data collection and relates to financial years ended 31 December…

Building on a Foundation of Strength: Fiscal Year 2012 United States Army Annual Financial Report

DTIC Science & Technology

2012-01-01

competency-based training in conjunction with the Army competency management system. Â Fellowships and experience-broadening interagency, international ...operations. This section focuses on the Army’s system of internal controls to comply with such laws as the Federal Financial Management Improvement Act...accurate financial information through efficient and effective internal controls. By having effective internal controls, the Army is able to improve

Adolescents' Financial Literacy: The Role of Financial Socialization Agents, Financial Experiences, and Money Attitudes in Shaping Financial Literacy among South Korean Youth

ERIC Educational Resources Information Center

Sohn, Sang-Hee; Joo, So-Hyun; Grable, John E.; Lee, Seonglim; Kim, Minjeung

2012-01-01

The purpose of this study was to test the relationships between financial socialization agents, financial experiences, money attitudes, demographic characteristics, and the financial literacy of Korean adolescents. Using the 2006 Korean National Financial Literacy Test Survey for Adolescents (N = 1185), a series of regression analyses were…

Consolidation Process for FY 1997 Financial Statements for Other Defense Organizations.

DTIC Science & Technology

1998-10-06

requires DoD and other Government agencies to prepare consolidated financial statements for FY 1996 and each succeeding year. The DoD Consolidated ... Financial Statements for FY 1997 include financial statements for a reporting entity entitled "Other Defense Organizations." This entity represents a

Predicting the Persistence of Full-Time African-American Students Attending 4-Year Public Colleges: A Disaggregation of Financial Aid Packaging and Social and Academic Integration Variables

ERIC Educational Resources Information Center

Smith, Curt L.

2010-01-01

The purpose of the study was to investigate to what extent do demographic characteristics, high school experience, aspirations and achievement, college experience-academic integration, college experience-social integration, financial aid, and price influence the first-year persistence of African-American students attending 4-year public colleges.…

Climate change challenges for central banks and financial regulators

NASA Astrophysics Data System (ADS)

Campiglio, Emanuele; Dafermos, Yannis; Monnin, Pierre; Ryan-Collins, Josh; Schotten, Guido; Tanaka, Misa

2018-06-01

The academic and policy debate regarding the role of central banks and financial regulators in addressing climate-related financial risks has rapidly expanded in recent years. This Perspective presents the key controversies and discusses potential research and policy avenues for the future. Developing a comprehensive analytical framework to assess the potential impact of climate change and the low-carbon transition on financial stability seems to be the first crucial challenge. These enhanced risk measures could then be incorporated in setting financial regulations and implementing the policies of central banks.

40 CFR 35.4180 - Must my group keep financial records after we finish our TAG?

Code of Federal Regulations, 2010 CFR

2010-07-01

... TAG financial records for ten years from the date of the final Financial Status Report, or until any audit, litigation, cost recovery, and/or disputes initiated before the end of the ten-year retention period are settled, whichever, is longer. (b) At the ten-year mark, you may dispose of your TAG financial...

When nursing takes ownership of financial outcomes: achieving exceptional financial performance through leadership, strategy, and execution.

PubMed

Goetz, Kristopher; Janney, Michelle; Ramsey, Kristin

2011-01-01

With nurses and unlicensed supportive personnel composing the greatest percentage of the workforce at any hospital, it is not surprising nursing leadership plays an increasing role in the attainment of financial goals. The nursing leadership team at one academic medical center reduced costs by more than $10 million over 4 years while outperforming national benchmarks on nurse-sensitive quality indicators. The most critical success factor in attaining exceptional financial performance is a personal and collective accountability to achieving outcomes. Whether it is financial improvement, advancing patient safety, or ensuring a highly engaged workforce, success will not be attained without thoughtful, focused leadership. The accountability model ensures there is a culture built around financial performance where nurses and leaders think and act, on a daily basis, in a manner necessary to understand opportunities, find answers, and overcome obstacles. While structures, processes, and tools may serve as the means to achieve a target, it is leadership's responsibility to set the right goal and motivate others.

Reconstruction of the Financial System in Early Childhood Education in China

ERIC Educational Resources Information Center

Cai, Yingqi; Feng, Xiaoxia

2007-01-01

This paper presents a profile about the financial system of the early childhood education (ECE) in China. The problems discussed are related to (1) segmentation of Tiao and Kuai (some education institutions are directly administered by provincial governments, and some were affiliated to the relative administrative departments of the state), (2)…

Identifying States of a Financial Market

NASA Astrophysics Data System (ADS)

Münnix, Michael C.; Shimada, Takashi; Schäfer, Rudi; Leyvraz, Francois; Seligman, Thomas H.; Guhr, Thomas; Stanley, H. Eugene

2012-09-01

The understanding of complex systems has become a central issue because such systems exist in a wide range of scientific disciplines. We here focus on financial markets as an example of a complex system. In particular we analyze financial data from the S&P 500 stocks in the 19-year period 1992-2010. We propose a definition of state for a financial market and use it to identify points of drastic change in the correlation structure. These points are mapped to occurrences of financial crises. We find that a wide variety of characteristic correlation structure patterns exist in the observation time window, and that these characteristic correlation structure patterns can be classified into several typical ``market states''. Using this classification we recognize transitions between different market states. A similarity measure we develop thus affords means of understanding changes in states and of recognizing developments not previously seen.

Identifying states of a financial market.

PubMed

Münnix, Michael C; Shimada, Takashi; Schäfer, Rudi; Leyvraz, Francois; Seligman, Thomas H; Guhr, Thomas; Stanley, H Eugene

2012-01-01

The understanding of complex systems has become a central issue because such systems exist in a wide range of scientific disciplines. We here focus on financial markets as an example of a complex system. In particular we analyze financial data from the S&P 500 stocks in the 19-year period 1992-2010. We propose a definition of state for a financial market and use it to identify points of drastic change in the correlation structure. These points are mapped to occurrences of financial crises. We find that a wide variety of characteristic correlation structure patterns exist in the observation time window, and that these characteristic correlation structure patterns can be classified into several typical "market states". Using this classification we recognize transitions between different market states. A similarity measure we develop thus affords means of understanding changes in states and of recognizing developments not previously seen.

Twenty-Year Overview: Financial Statistics, Community Colleges. Selected Financial Information--By System and Colleges--1964-65 to 1983-84.

ERIC Educational Resources Information Center

Overholt, Maurice C.

This document provides an overview of important financial statistics for Pennsylvania community colleges from the time they began operation in 1964 through the last completed audit of the colleges in 1983-84. The document is divided into eight major sections. Section I provides statewide institutional data for 1964-65 to 1983-84 on reimbursements…

17 CFR 210.12-04 - Condensed financial information of registrant.

Code of Federal Regulations, 2014 CFR

2014-04-01

... information of registrant. (a) Provide condensed financial information as to financial position, cash flows... amounts of cash dividends paid to the registrant for each of the last three fiscal years by consolidated...

17 CFR 210.12-04 - Condensed financial information of registrant.

Code of Federal Regulations, 2013 CFR

2013-04-01

... information of registrant. (a) Provide condensed financial information as to financial position, cash flows... amounts of cash dividends paid to the registrant for each of the last three fiscal years by consolidated...

17 CFR 210.12-04 - Condensed financial information of registrant.

Code of Federal Regulations, 2012 CFR

2012-04-01

... information of registrant. (a) Provide condensed financial information as to financial position, cash flows... amounts of cash dividends paid to the registrant for each of the last three fiscal years by consolidated...

Financial Aid.

ERIC Educational Resources Information Center

Graves, Mary A.

This workbook assists college and vocational school bound American Indian students in determining their financial needs and in locating sources of financial aid. A checklist helps students assess the state of their knowledge of financial programs; a glossary defines terms pertinent to the realm of financial aid (i.e., graduate study programs,…

Profiles of Social-Emotional Readiness for 4-Year-Old Kindergarten

PubMed Central

Miller, Michele M.; Goldsmith, H. Hill

2017-01-01

Children who are viewed as ready for kindergarten and/or first grade typically exhibit high attention, approach, and adaptability coupled with low activity and reactivity. These characteristics tend to be especially valued by teachers and describe a child who is “teachable,” or school ready. Since many children enter formal schooling earlier by attending pre-K for 4-year olds, often called 4-year-old kindergarten, there is a need to examine school readiness earlier than kindergarten, which may look very different developmentally. If we expect children to enter formal schooling at age 4, then it should be clear what we expect of them in order to succeed. We explored which temperament, behavior, and cognitive items teachers of 4-year-old kindergarten (N = 29) rated as highly characteristic versus uncharacteristic of ready 4-year-olds. This teacher-generated data identified five clusters of children who were deemed ready for 4-year-old kindergarten. Teachers noted high cognitive skills and following directions as salient in many of the clusters, which aligns with the readiness expectations for kindergarten and first grade. However, items that distinguished the five clusters from one another referenced differences in activity level, sociability, shyness, enthusiasm, and patience that were not expected based on the previous literature with slightly older children. Given that some of the children teachers identified as especially ready for 4-year-old kindergarten did not fit this static model of a “teachable” child, a single profile of school readiness at an early age may be inappropriate. PMID:28197124

Does the Confidence of First-Year Undergraduate Students Change over Time According to Achievement Goal Profile?

ERIC Educational Resources Information Center

Putwain, David W.; Sander, Paul

2016-01-01

This study examined the changes in students' academic behavioural confidence over the course of their first year of academic study and whether changes differ by their achievement goal profile. Self-report data were collected from 434 participants in three waves: at the beginning of the first semester of their first year of undergraduate study, at…

Key components of financial-analysis education for clinical nurses.

PubMed

Lim, Ji Young; Noh, Wonjung

2015-09-01

In this study, we identified key components of financial-analysis education for clinical nurses. We used a literature review, focus group discussions, and a content validity index survey to develop key components of financial-analysis education. First, a wide range of references were reviewed, and 55 financial-analysis education components were gathered. Second, two focus group discussions were performed; the participants were 11 nurses who had worked for more than 3 years in a hospital, and nine components were agreed upon. Third, 12 professionals, including professors, nurse executive, nurse managers, and an accountant, participated in the content validity index. Finally, six key components of financial-analysis education were selected. These key components were as follows: understanding the need for financial analysis, introduction to financial analysis, reading and implementing balance sheets, reading and implementing income statements, understanding the concepts of financial ratios, and interpretation and practice of financial ratio analysis. The results of this study will be used to develop an education program to increase financial-management competency among clinical nurses. © 2015 Wiley Publishing Asia Pty Ltd.

Southwestern Power Administration Combined Financial Statements, 2006-2009

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

None

2009-09-01

We have audited the accompanying combined balance sheets of the Southwestern Federal Power System (SWFPS), as of September 30, 2009, 2008, 2007, and 2006, and the related combined statements of revenues and expenses, changes in capitalization, and cash flows for the years then ended. As described in note 1(a), the combined financial statement presentation includes the hydroelectric generation functions of another Federal agency (hereinafter referred to as the generating agency), for which Southwestern Power Administration (Southwestern) markets and transmits power. These combined financial statements are the responsibility of the management of Southwestern and the generating agency. Our responsibility is tomore » express an opinion on these combined financial statements based on our audits. We conducted our audits in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audits to obtain reasonable assurance about whether the combined financial statements are free of material misstatement. An audit includes consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of Southwestern and the generating agency’s internal control over financial reporting. Accordingly, we express no such opinion. An audit also includes examining, on a test basis, evidence supporting the amounts and disclosures in the combined financial statements, assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall combined financial statement presentation. We believe that our audits provide a reasonable basis for our opinion. In our opinion, the combined financial statements referred to above present fairly, in all material respects, the respective financial position of the Southwestern Federal

38 CFR 41.310 - Financial statements.

Code of Federal Regulations, 2010 CFR

2010-07-01

... year audited. The financial statements shall be for the same organizational unit and fiscal year that... also include departments, agencies, and other organizational units that have separate audits in.... For example, the National Institutes of Health is a major subdivision in the Department of Health and...

38 CFR 41.310 - Financial statements.

Code of Federal Regulations, 2011 CFR

2011-07-01

... year audited. The financial statements shall be for the same organizational unit and fiscal year that... also include departments, agencies, and other organizational units that have separate audits in.... For example, the National Institutes of Health is a major subdivision in the Department of Health and...

An investigation into the personal financial costs associated with stuttering.

PubMed

Blumgart, Elaine; Tran, Yvonne; Craig, Ashley

2010-09-01

Stuttering has been found to deteriorate quality of life in psychological, emotional and social functioning domains. It is reasonable to assume then that stuttering would also be associated with economic consequences that may also challenge quality of life. Remarkably, the personal financial costs associated with stuttering in adults has rarely if ever been explored or investigated in the fluency disorders field. This study involved an assessment of the personal costs of stuttering and an investigation into determinants that may influence spending. Two hundred adults who stutter participated in this study. Findings indicated that the average total cost was around $5,500 (median cost $4,165) in 2007/08 Australian dollars over a 5-year period. Major financial items included costs of direct and indirect treatments for stuttering, self-help, stuttering related conferences, and technology. Financial costs were not significantly influenced by the sex of the person, annual income, or by how severe the person stuttered. However, those individuals younger than 60 years old spent significantly more on treatment related costs, while those with elevated levels of social anxiety spent significantly less than those with lower levels of social anxiety. Quality of life implications associated with stuttering are discussed. The reader will be able to: (a) describe the method for assessing the direct financial costs of stuttering over a 5-year period; (b) describe the financial personal cost of stuttering for adults who stutter; (c) describe the relationship between factors like sex, age, severity of stuttering and financial costs; and (d) describe the relationship between social anxiety and the financial cost of stuttering.

Financial Management: Education's Financial Management Problems Persist. Testimony before the Task Force on Education, Committee on the Budget, House of Representatives.

ERIC Educational Resources Information Center

Jarmon, Gloria L.; Engel, Gary T.

This document discusses the Department of Education's (DOE) fiscal year 1999 financial audit results; the relationship between the audit findings and the potential for waste, fraud, and abuse; and the results of the General Accounting Office's (GAO) review of the DOE's grantback account. The DOE's financial activity is important to the federal…

Financial Health Indicators: An Analysis Of Financial Statement Information To Determine The Financial Health Of DOD Contractors

DTIC Science & Technology

2016-12-01

STATEMENT INFORMATION TO DETERMINE THE FINANCIAL HEALTH OF DOD CONTRACTORS December 2016 By: Timothy J. Grant Tony L. Ingram Darnell D...AND SUBTITLE FINANCIAL HEALTH INDICATORS: AN ANALYSIS OF FINANCIAL STATEMENT INFORMATION TO DETERMINE THE FINANCIAL HEALTH OF DOD CONTRACTORS 5...government contracting officers must be able to determine the financial health of prospective contractors . In fact, according to the Federal Acquisition

Financial Capacity and Financial Exploitation of Older Adults: Research Findings, Policy Recommendations and Clinical Implications

PubMed Central

Wood, Stacey; Lichtenberg, Peter A.

2017-01-01

Financial exploitation (FE) of older adults is a social issue that is beginning to receive the attention that it deserves in the media thanks to some high profile cases, but empirical research and clinical guidelines on the topic are just emerging. Our review describes the significance of the problem, proposes a theoretical model for conceptualizing FE, and summarizes related areas of research that may be useful to consider in the understanding of FE. We discuss structural issues that have limited interventions in the past and make specific public policy recommendations in light of the largest intergenerational transfer of wealth in history. Finally, we discuss implications for clinical practice. PMID:28452630

45 CFR 73.735-1006 - Reporting financial interests.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 45 Public Welfare 1 2010-10-01 2010-10-01 false Reporting financial interests. 73.735-1006 Section... Reporting financial interests. (a) Consultants who will work more than 60 days in a calendar year are... equal to or greater than the basic rate for GS-16, Step 1. Such consultants are covered by the reporting...

Using Latent Class Analysis to Identify Profiles of Elder Abuse Perpetrators.

PubMed

DeLiema, Marguerite; Yonashiro-Cho, Jeanine; Gassoumis, Zach D; Yon, Yongjie; Conrad, Ken J

2018-06-14

Research suggests that abuser risk factors differ across elder mistreatment types, but abuse interventions are not individualized. To move away from assumptions of perpetrator homogeneity and to inform intervention approaches, this study classifies abusers into subtypes according to their behavior profiles. Data are from the Older Adult Mistreatment Assessment administered to victims by Adult Protective Service (APS) in Illinois. Latent class analysis was used to categorize abusers (N = 336) using victim and caseworker reports on abusers' harmful and supportive behaviors and characteristics. Multinomial logistic regression was then used to determine which abuser profiles are associated with 4 types of mistreatment-neglect, physical, emotional, and financial-and other sociodemographic characteristics. Abusers fall into 4 profiles descriptively labeled "Caregiver," "Temperamental," "Dependent Caregiver," and "Dangerous." Dangerous abusers have the highest levels of aggression, financial dependency, substance abuse, and irresponsibility. Caregivers are lowest in harmful characteristics and highest in providing emotional and instrumental support to victims. The 4 profiles significantly differ in the average age and gender of the abuser, the relationship to victims, and types of mistreatment committed. This is the first quantitative study to identify and characterize abuser subtypes. Tailored interventions are needed to reduce problem behaviors and enhance strengths specific to each abuser profile.

Measuring financial toxicity as a clinically relevant patient-reported outcome: The validation of the COmprehensive Score for financial Toxicity (COST).

PubMed

de Souza, Jonas A; Yap, Bonnie J; Wroblewski, Kristen; Blinder, Victoria; Araújo, Fabiana S; Hlubocky, Fay J; Nicholas, Lauren H; O'Connor, Jeremy M; Brockstein, Bruce; Ratain, Mark J; Daugherty, Christopher K; Cella, David

2017-02-01

Cancer and its treatment lead to increased financial distress for patients. To the authors' knowledge, to date, no standardized patient-reported outcome measure has been validated to assess this distress. Patients with AJCC Stage IV solid tumors receiving chemotherapy for at least 2 months were recruited. Financial toxicity was measured by the COmprehensive Score for financial Toxicity (COST) measure. The authors collected data regarding patient characteristics, clinical trial participation, health care use, willingness to discuss costs, psychological distress (Brief Profile of Mood States [POMS]), and health-related quality of life (HRQOL) as measured by the Functional Assessment of Cancer Therapy: General (FACT-G) and the European Organization for Research and Treatment of Cancer (EORTC) QOL questionnaires. Test-retest reliability, internal consistency, and validity of the COST measure were assessed using standard-scale construction techniques. Associations between the resulting factors and other variables were assessed using multivariable analyses. A total of 375 patients with advanced cancer were approached, 233 of whom (62.1%) agreed to participate. The COST measure demonstrated high internal consistency and test-retest reliability. Factor analyses revealed a coherent, single, latent variable (financial toxicity). COST values were found to be correlated with income (correlation coefficient [r] = 0.28; P<.001), psychosocial distress (r = -0.26; P<.001), and HRQOL, as measured by the FACT-G (r = 0.42; P<.001) and by the EORTC QOL instruments (r = 0.33; P<.001). Independent factors found to be associated with financial toxicity were race (P = .04), employment status (P<.001), income (P = .003), number of inpatient admissions (P = .01), and psychological distress (P = .003). Willingness to discuss costs was not found to be associated with the degree of financial distress (P = .49). The COST measure demonstrated reliability and

Three-year financial analysis of pharmacy services at an independent community pharmacy.

PubMed

Doucette, William R; McDonough, Randal P; Mormann, Megan M; Vaschevici, Renata; Urmie, Julie M; Patterson, Brandon J

2012-01-01

To assess the financial performance of pharmacy services including vaccinations, cholesterol screenings, medication therapy management (MTM), adherence management services, employee health fairs, and compounding services provided by an independent community pharmacy. Three years (2008-10) of pharmacy records were examined to determine the total revenue and costs of each service. Costs included products, materials, labor, marketing, overhead, equipment, reference materials, and fax/phone usage. Costs were allocated to each service using accepted principles (e.g., time for labor). Depending on the service, the total revenue was calculated by multiplying the frequency of the service by the revenue per patient or by adding the total revenue received. A sensitivity analysis was conducted for the adherence management services to account for average dispensing net profit. 7 of 11 pharmacy services showed a net profit each year. Those services include influenza and herpes zoster immunization services, MTM, two adherence management services, employee health fairs, and prescription compounding services. The services that realized a net loss included the pneumococcal immunization service, cholesterol screenings, and two adherence management services. The sensitivity analysis showed that all adherence services had a net gain when average dispensing net profit was included. Most of the pharmacist services had an annual positive net gain. It seems likely that these services can be sustained. Further cost management, such as reducing labor costs, could improve the viability of services with net losses. However, even with greater efficiency, external factors such as competition and reimbursement challenge the sustainability of these services.

The Intersection of Financial Exploitation and Financial Capacity

PubMed Central

Lichtenberg, P.A.

2016-01-01

Research in the past decade has documented that financial exploitation of older adults has become a major problem and Psychology is only recently increasing its presence in efforts to reduce exploitation. During the same time period, Psychology has been a leader in setting best practices for the assessment of diminished capacity in older adults culminating in the 2008 ABA/APA joint publication on a handbook for psychologists. Assessment of financial decision making capacity is often the cornerstone assessment needed in cases of financial exploitation. This paper will examine the intersection of financial exploitation and decision making capacity; introduce a new conceptual model and new tools for both the investigation and prevention of financial exploitation. PMID:27159438

Financial burden is associated with worse health-related quality of life in adults with multiple endocrine neoplasia type 1.

PubMed

Peipert, Benjamin J; Goswami, Sneha; Helenowski, Irene; Yount, Susan E; Sturgeon, Cord

2017-12-01

Health-related quality of life and financial burden among patients with multiple endocrine neoplasia type 1 is poorly described. It is not known how financial burden influences health-related quality of life in this population. We hypothesized that the financial burden attributable to multiple endocrine neoplasia type 1 is associated with worse health-related quality of life. United States adults (≥18 years) with multiple endocrine neoplasia type 1 were recruited from the AMENSupport MEN online support group. Patient demographics, clinical characteristics, and financial burden were assessed via an online survey. The instrument Patient-Reported Outcomes Measurement Information System 29-item profile measure was used to assess health-related quality of life. Multivariable linear regression was used to identify significant variables in each Patient-Reported Outcomes Measurement Information System domain. Out of 1,378 members in AMENSupport, our survey link was accessed 449 times (33%). Of 153 US respondents who completed our survey, 84% reported financial burden attributable to multiple endocrine neoplasia type 1. The degree of financial burden had a linear relationship with worse health-related quality of life across all Patient-Reported Outcomes Measurement Information System domains (r = 0.36-0.55, P < .001); 63% reported experiencing ≥1 negative financial event(s). Borrowing money from friends/family (30%), unemployment (13%), and spending >$100/month out-of-pocket on prescription medications (46%) were associated consistently with impaired health-related quality of life (ß = 3.75-6.77, P < .05). Respondents were 3- and 34-times more likely to be unemployed and declare bankruptcy than the US population, respectively. This study characterizes the financial burden in patients with multiple endocrine neoplasia type 1. Individuals with multiple endocrine neoplasia type 1 report a high degree of financial burden, negative financial events, and

Multi-scaling modelling in financial markets

NASA Astrophysics Data System (ADS)

Liu, Ruipeng; Aste, Tomaso; Di Matteo, T.

2007-12-01

In the recent years, a new wave of interest spurred the involvement of complexity in finance which might provide a guideline to understand the mechanism of financial markets, and researchers with different backgrounds have made increasing contributions introducing new techniques and methodologies. In this paper, Markov-switching multifractal models (MSM) are briefly reviewed and the multi-scaling properties of different financial data are analyzed by computing the scaling exponents by means of the generalized Hurst exponent H(q). In particular we have considered H(q) for price data, absolute returns and squared returns of different empirical financial time series. We have computed H(q) for the simulated data based on the MSM models with Binomial and Lognormal distributions of the volatility components. The results demonstrate the capacity of the multifractal (MF) models to capture the stylized facts in finance, and the ability of the generalized Hurst exponents approach to detect the scaling feature of financial time series.

Financial Report of the Ontario Universities, 2001-02. Volume I: Universities.

ERIC Educational Resources Information Center

Council of Ontario Universities, Toronto.

This report contains detailed financial information that provides financial accountability to the Province of Ontario, Canada, for funds received by the 42 provincially assisted universities and colleges during the 2001-2002 fiscal year. It is the latest in an annual series that dates back more than 25 years. This volume contains information on…

Enrollment in Postsecondary Institutions, Fall 2003; Graduation Rates 1997 & 2000 Cohorts; and Financial Statistics, Fiscal Year 2003. E.D. TAB. NCES 2005-177

ERIC Educational Resources Information Center

Knapp, Laura G.; Kelly-Reid, Janice E.; Whitmore, Roy W.; Huh, Seungho; Levine, Burton; Berzofsky, Marcus

2005-01-01

This E.D. TAB presents findings from the Integrated Postsecondary Education Data System (IPEDS) Spring 2004 data collection, which included four survey components: Student Financial Aid for full-time, first-time, degree/certificate-seeking undergraduate students for the 2002-03 academic year, Enrollment for fall 2003, Graduation Rates for…

Financial Literacy as the Foundation for Individual Financial Behavior

ERIC Educational Resources Information Center

Dwiastanti, Anis

2015-01-01

Research that is dealing with financial literacy turns to be such an important thing to be conducted. It is due to the fact that financial literacy level of Indonesian society is still very low. A good financial literacy is necessary for every individual to manage his/her finances to achieve prosperity. To have a good level of financial literacy,…

Financial Literacy, Financial Education and Economic Outcomes. NBER Working Paper No. 18412

ERIC Educational Resources Information Center

Hastings, Justine S.; Madrian, Brigitte C.; Skimmyhorn, William L.

2012-01-01

In this article we review the literature on financial literacy, financial education, and consumer financial outcomes. We consider how financial literacy is measured in the current literature, and examine how well the existing literature addresses whether financial education improves financial literacy or personal financial outcomes. We discuss the…

Chronological changes in microbial profiles in external and middle ear diseases: a 20-year study in Korea.

PubMed

Kim, Hantai; Choo, Oak-Sung; Jang, Jeong Hun; Park, Hun Yi; Choung, Yun-Hoon

2017-03-01

Microbial infection is one of the most significant causes of ear diseases, but microbial profiles are very diverse according to the diseases and change over time. The purpose of the study was to clarify differences and chronological changes in causative pathogens among infectious ear diseases over the last 20 years, and to identify antibiotic resistance. In total, 1191 isolates were included from patients diagnosed with chronic otitis media without cholesteatoma (COM), cholesteatomatous otitis media (Chole), middle ear effusion (MEE), including acute otitis media and otitis media with effusion, and external otitis (EO). Data were collected periodically for the years 1995, 2000, 2004, 2009, and 2013. Culture results and antibiotic resistance were assessed. The most common microorganism identified was S. aureus. The microbial profiles differed significant among the COM, Chole, and MEE groups (p < 0.001). In contrast, there was no distinct difference between COM and EO (p = 0.332). COM, Chole, and MEE also showed significant chronological changes in microbial profiles over time. The frequency of CNS increased markedly in COM and Chole (p = 0.029 and 0.028, respectively); however, S. pneumoniae infection decreased significantly in MEE (p = 0.016). Methicillin-resistant S. aureus (MRSA) demonstrated a constant trend (p = 0.564), whereas ciprofloxacin-resistant P. aeruginosa increased over time (p < 0.001). Microbial profiles have changed over a 20-year period. Increases in the frequency of coagulase-negative Staphylococcus (CNS) and bacterial resistance to ciprofloxacin, used widely in treating ear infections, are noteworthy.

Irreversibility of financial time series: A graph-theoretical approach

NASA Astrophysics Data System (ADS)

Flanagan, Ryan; Lacasa, Lucas

2016-04-01

The relation between time series irreversibility and entropy production has been recently investigated in thermodynamic systems operating away from equilibrium. In this work we explore this concept in the context of financial time series. We make use of visibility algorithms to quantify, in graph-theoretical terms, time irreversibility of 35 financial indices evolving over the period 1998-2012. We show that this metric is complementary to standard measures based on volatility and exploit it to both classify periods of financial stress and to rank companies accordingly. We then validate this approach by finding that a projection in principal components space of financial years, based on time irreversibility features, clusters together periods of financial stress from stable periods. Relations between irreversibility, efficiency and predictability are briefly discussed.

Supplementary Report on Audit of Internal Control Systems Related to the Office of the Secretary of Transportation's Financial Statements for Fiscal Years 1994 and 1995

DOT National Transportation Integrated Search

1997-01-24

The internal controlrelated objectives for our audits of the Office of the Secretary of Transportation's (OST) Financial Statements for Fiscal Years (FY) 1994 and 1995 were to determine whether OST and the Federal Transit Administration (FTA) (i) had...

Financial Statistics of Institutions of Higher Education: Fiscal Year 1979. State Data.

ERIC Educational Resources Information Center

Brandt, Norman J.

Financial statistics of institutions of higher education were surveyed. The 14th annual Higher Education General Information Survey (HEGIS XIV) was mailed to all institutions listed in the Educational Directory, Colleges and Universities, 1978-79. Completed survey forms were received from 2,909 institutions (91.7 percent). Data were imputed for…

Australian baby boomers face retirement during the global financial crisis.

PubMed

Kendig, Hal; Wells, Yvonne; O'Loughlin, Kate; Heese, Karla

2013-01-01

This paper examines the impact in Australia of the global financial crisis on the baby boom cohort approaching later life. Data from national focus groups of people aged 50 to 64 years (N = 73), conducted in late 2008, found widespread but variable concern and uncertainty concerning work and retirement plans and experiences. A national survey (N = 1,009) of those aged 50 to 64 years in mid-2009 reported lower levels of financial satisfaction compared with other life domains; many planned to postpone retirement. Findings are interpreted in the context of policies and markets that differed significantly from those in the United States, notwithstanding the global nature of the financial crisis.

The Stability and Structure of Career Decision-Making Profiles: A 1-Year Follow-Up

ERIC Educational Resources Information Center

Gati, Itamar; Levin, Nimrod

2012-01-01

The Career Decision-Making Profile (CDMP) questionnaire is a multidimensional measure of the way individuals make career decisions, developed as an alternative to the single, most-dominant trait approach. Using a sample of freshmen students, the 2-week reliability (N = 273) and 1-year stability (N = 182) of the CDMP was tested for each of the 12…

Financial incentives and weight control.

PubMed

Jeffery, Robert W

2012-11-01

This paper reviews research studies evaluating the use of financial incentives to promote weight control conducted between 1972 and 2010. It provides an overview of behavioral theories pertaining to incentives and describes empirical studies evaluating specific aspects of incentives. Research on financial incentives and weight control has a history spanning more than 30 years. Early studies were guided by operant learning concepts from Psychology, while more recent studies have relied on economic theory. Both theoretical orientations argue that providing financial rewards for losing weight should motivate people to engage in behaviors that produce weight loss. Empirical research has strongly supported this idea. However, results vary widely due to differences in incentive size and schedule, as well as contextual factors. Thus, many important questions about the use of incentives have not yet been clearly answered. Weight-maintenance studies using financial incentives are particularly sparse, so that their long-term efficacy and thus, value in addressing the public health problem of obesity is unclear. Major obstacles to sustained applications of incentive in weight control are funding sources and acceptance by those who might benefit. Copyright © 2011 Elsevier Inc. All rights reserved.

Financial Stress and Financial Counseling: Helping College Students

ERIC Educational Resources Information Center

Britt, Sonya L.; Canale, Anthony; Fernatt, Fred; Stutz, Kristen; Tibbetts, Racquel

2015-01-01

This study had two distinct purposes. First, to determine the predictors of financial stress among college students who sought free peer-based financial counseling from a large Midwestern university (N = 675). Secondly, to determine the effectiveness of the particular financial counseling center from a subsample of those who sought help (N = 97).…

Financial Planners: Educating Widows in Personal Financial Planning

ERIC Educational Resources Information Center

Korb, Brian R.

2010-01-01

Widows constitute a growing segment of the U.S. population; however, very little has been done to educate them on the basics of personal financial planning. The creation and implementation of financial planning education programs for widows can help them become more financially literate and free them from anxiety and fear. Interviews with eight…

Systemic risk and hierarchical transitions of financial networks

NASA Astrophysics Data System (ADS)

Nobi, Ashadun; Lee, Jae Woo

2017-06-01

In this paper, the change in topological hierarchy, which is measured by the minimum spanning tree constructed from the cross-correlations between the stock indices from the S & P 500 for 1998-2012 in a one year moving time window, was used to analyze a financial crisis. The hierarchy increased in all minor crises in the observation time window except for the sharp crisis of 2007-2008 when the global financial crisis occurred. The sudden increase in hierarchy just before the global financial crisis can be used for the early detection of an upcoming crisis. Clearly, the higher the hierarchy, the higher the threats to financial stability. The scaling relations were developed to observe the changes in hierarchy with the network topology. These scaling relations can also identify and quantify the financial crisis periods, and appear to contain the predictive power of an upcoming crisis.

Systemic risk and hierarchical transitions of financial networks.

PubMed

Nobi, Ashadun; Lee, Jae Woo

2017-06-01

In this paper, the change in topological hierarchy, which is measured by the minimum spanning tree constructed from the cross-correlations between the stock indices from the S & P 500 for 1998-2012 in a one year moving time window, was used to analyze a financial crisis. The hierarchy increased in all minor crises in the observation time window except for the sharp crisis of 2007-2008 when the global financial crisis occurred. The sudden increase in hierarchy just before the global financial crisis can be used for the early detection of an upcoming crisis. Clearly, the higher the hierarchy, the higher the threats to financial stability. The scaling relations were developed to observe the changes in hierarchy with the network topology. These scaling relations can also identify and quantify the financial crisis periods, and appear to contain the predictive power of an upcoming crisis.

Enrollment in Postsecondary Institutions, Fall 2004; Graduation Rates, 1998 & 2001 Cohorts; and Financial Statistics, Fiscal Year 2004 E.D. TAB. NCES 2006-155

ERIC Educational Resources Information Center

Knapp, Laura, G.; Kelly-Reid, Janice E.; Whitmore, Roy W.; Miller, Elise S.

2006-01-01

This E.D. TAB presents findings from the Integrated Postsecondary Education Data System (IPEDS) Spring 2005 data collection, which included four components: Student Financial Aid for full-time, first-time, degree/certificate-seeking undergraduate students for the 2003-04 academic year, Enrollment for fall 2004 and 12-month counts for 2003-04.…

Lessons in Financial Literacy Task Design: Authentic, Imaginable, Useful

ERIC Educational Resources Information Center

Sawatzki, Carly

2017-01-01

As part of ongoing design-based research exploring financial literacy teaching and learning, 10 tasks termed "financial dilemmas" were trialled by 14 teachers and more than 300 year 5 and 6 students in four government primary schools in urban Darwin. Drawing on data related to three tasks--"Catching the bus," "Laser…

Latent profiles of problem behavior within learning, peer, and teacher contexts: identifying subgroups of children at academic risk across the preschool year.

PubMed

Bulotsky-Shearer, Rebecca J; Bell, Elizabeth R; Domínguez, Ximena

2012-12-01

Employing a developmental and ecological model, the study identified initial levels and rates of change in academic skills for subgroups of preschool children exhibiting problem behavior within routine classroom situations. Six distinct latent profile types of emotional and behavioral adjustment were identified for a cohort of low-income children early in the preschool year (N=4417). Profile types provided a descriptive picture of patterns of classroom externalizing, internalizing, and situational adjustment problems common to subgroups of children early in the preschool year. The largest profile type included children who exhibited low problem behavior and were characterized as well-adjusted to the preschool classroom early in the year. The other profile types were characterized by distinct combinations of elevated internalizing, externalizing, and situational problem behavior. Multinomial logistic regression identified younger children and boys at increased risk for classification in problem types, relative to the well-adjusted type. Latent growth models indicated that children classified within the extremely socially and academically disengaged profile type, started and ended the year with the lowest academic skills, relative to all other types. Implications for future research, policy, and practice are discussed. Copyright © 2012 Society for the Study of School Psychology. Published by Elsevier Ltd. All rights reserved.

Correlation of financial markets in times of crisis

NASA Astrophysics Data System (ADS)

Sandoval, Leonidas; Franca, Italo De Paula

2012-01-01

Using the eigenvalues and eigenvectors of correlations matrices of some of the main financial market indices in the world, we show that high volatility of markets is directly linked with strong correlations between them. This means that markets tend to behave as one during great crashes. In order to do so, we investigate financial market crises that occurred in the years 1987 (Black Monday), 1998 (Russian crisis), 2001 (Burst of the dot-com bubble and September 11), and 2008 (Subprime Mortgage Crisis), which mark some of the largest downturns of financial markets in the last three decades.

Early Commitment Financial Aid Programs: Promises, Practices, and Policies

ERIC Educational Resources Information Center

Blanco, Cheryl D.

2005-01-01

Student financial assistance has long been a means to promote access to postsecondary education and attainment of college degrees. Numerous types of financial aid programs have proliferated over the years, including a relatively new concept that specifically targets high-risk, low-income students, focusing not just on getting them to go to college…

Budget Cuts: Financial Aid Offices Face Budget Cuts and Increasing Workload. Quick Scan Survey Results

ERIC Educational Resources Information Center

National Association of Student Financial Aid Administrators (NJ1), 2010

2010-01-01

The majority of college financial aid offices have seen cuts to their operating budgets this year compared to the 2007-08 academic year when the recession began, according to the National Association of Student Financial Aid Administrator's latest QuickScan Survey. Sixty-two percent of financial aid offices reported operating budget cuts this year…

Policy Analysis Implications of a Model to Improve the Delivery of Financial Aid to Disadvantaged Students. AIR 1983 Annual Forum Paper.

ERIC Educational Resources Information Center

Fenske, Robert H.; Porter, John D.

The role of institutional research in policy analysis regarding the operation of a computer model for delivery of financial aid to disadvantaged students is considered. A student financial aid model at Arizona State University is designed to develop a profile of late appliers for aid funds and also those who file inaccurate or incomplete…

Effect of financial strain on mortality in community-dwelling older women.

PubMed

Szanton, Sarah L; Allen, Jerilyn K; Thorpe, Roland J; Seeman, Teresa; Bandeen-Roche, Karen; Fried, Linda P

2008-11-01

Although it is well established that low socioeconomic status is related to mortality, little research has focused on whether financial strain predicts mortality. Still less research has examined this question by race, despite the evidence that African Americans suffer earlier mortality and more financial strain at the same levels of socioeconomic status than their Caucasian counterparts. We examined the extent to which financial strain was associated with increased mortality risk in older women and whether the relationship differed by race. The sample was the Women's Health and Aging Studies I and II of community-dwelling older women aged 70 to 79. We used Cox proportional hazards models to estimate the effect of financial strain on 5-year mortality rates. Women who reported financial strain were almost 60% more likely to die within 5 years independent of race, age, education, absolute income, health insurance status, and comorbidities (p <.001) than their counterparts who did not. Although race was not a predictor of mortality, the association between financial strain and mortality was stronger for African Americans than for Caucasians (p <.01). For older women, financial strain may be a better predictor of mortality than annual income, particularly in the case of older African American women.

A financial network perspective of financial institutions' systemic risk contributions

NASA Astrophysics Data System (ADS)

Huang, Wei-Qiang; Zhuang, Xin-Tian; Yao, Shuang; Uryasev, Stan

2016-08-01

This study considers the effects of the financial institutions' local topology structure in the financial network on their systemic risk contribution using data from the Chinese stock market. We first measure the systemic risk contribution with the Conditional Value-at-Risk (CoVaR) which is estimated by applying dynamic conditional correlation multivariate GARCH model (DCC-MVGARCH). Financial networks are constructed from dynamic conditional correlations (DCC) with graph filtering method of minimum spanning trees (MSTs). Then we investigate dynamics of systemic risk contributions of financial institution. Also we study dynamics of financial institution's local topology structure in the financial network. Finally, we analyze the quantitative relationships between the local topology structure and systemic risk contribution with panel data regression analysis. We find that financial institutions with greater node strength, larger node betweenness centrality, larger node closeness centrality and larger node clustering coefficient tend to be associated with larger systemic risk contributions.

Financial Toxicity (Financial Distress) and Cancer Treatment (PDQ®)—Patient Version

Cancer.gov

Financial Toxicity and Cancer Treatment discusses the increased financial burdens and pressures that cancer patients and survivors often experience. Learn more about financial toxicity, risk factors, and ways to reduce financial distress in this expert-reviewed summary.

Office of the Chief Financial Officer Strategic Plan2008-2012

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

Various

2007-11-19

This is an update to the Office of the Chief Financial Officer's (OCFO's) multi-year strategy to continue to build a highly effective, efficient and compliant financial and business approach to support the scientific mission of Lawrence Berkeley National Laboratory (LBNL). The guiding principles of this strategy are to provide the greatest capability for the least cost while continually raising the standards of professional financial management in service to the LBNL science mission.

Hospital financial condition and the quality of patient care.

PubMed

Bazzoli, Gloria J; Chen, Hsueh-Fen; Zhao, Mei; Lindrooth, Richard C

2008-08-01

Concerns about deficiencies in the quality of care delivered in US hospitals grew during a time period when an increasing number of hospitals were experiencing financial problems. Our study examines a six-year longitudinal database of general acute care hospitals in 11 states to assess the relationship between hospital financial condition and quality of care. We evaluate two measures of financial performance: operating margin and a broader profitability measure that encompasses both operating and non-operating sources of income. Our model specification allows for gradual adjustments in quality-enhancing activities and recognizes that current realizations of patient quality may affect future financial performance. Empirical results suggest that there is a relationship between financial performance and quality of care, but not as strong as suggested in earlier research. Overall, our results suggest that deep financial problems that go beyond the patient care side of business may be important to prompting quality problems. Copyright (c) 2007 John Wiley & Sons, Ltd.

The financial impact of heparin-induced thrombocytopenia.

PubMed

Smythe, Maureen A; Koerber, John M; Fitzgerald, Maureen; Mattson, Joan C

2008-09-01

Heparin-induced thrombocytopenia (HIT) is an adverse drug reaction that increases patient morbidity and mortality. The financial impact of HIT to an institution is thought to be significant. The objective of this study was to evaluate the financial impact of HIT. A case-control study was employed. Case patients were identified as newly diagnosed HIT patients. Control subjects were matched by diagnosis-related group, primary diagnosis code, primary procedure code, and hospital admission date. The financial/decision support database of the hospital was queried to identify the matched control subjects, total cost, and reimbursement. The determination of financial impact included the total profit or (total loss) and the backfill effect (ie, the lost operating margin resulting from increased length of stay). Length of stay and mortality were compared. Data from 22 case patients and 255 control subjects were analyzed. On average, HIT case patients incurred a financial loss of $14,387 per patient and an increase in length of stay of 14.5 days. When confining the analysis to only Medicare case patients (n = 17) and Medicare control subjects, case patients incurred a financial loss of $20,170 per case and an increase in length of stay of 15.8 days. Depending on the occupancy rate of the institution, additional financial loss could result from the backfill effect. Mortality was not significantly affected. For an institution that sees 50 new cases of HIT per year, the projected annual financial impact ranges from approximately $700,000 to $1 million. Institutions with high bed occupancy rates may see an additional loss from the backfill effect.

Workplace Financial Education Facilitates Improvement in Personal Financial Behaviors

ERIC Educational Resources Information Center

Prawitz, Aimee D.; Cohart, Judith

2014-01-01

Based on the life-cycle theory of consumption, this quasi-experimental study of 995 employees examined changes in financial behaviors following employee-needs-driven workplace financial education. Repeated-measures ANOVA compared participants and non-participants on perceived financial wellness and savings ratios; main effects indicated that both…

13 CFR 107.1220 - Requirement for Licensee to file quarterly financial statements.

Code of Federal Regulations, 2010 CFR

2010-01-01

... quarterly financial statements. 107.1220 Section 107.1220 Business Credit and Assistance SMALL BUSINESS... financial statements. As long as any part of SBA's Leverage commitment is outstanding, you must give SBA a Financial Statement on SBA Form 468 (Short Form) as of the close of each quarter of your fiscal year (other...

Financial reporting.

PubMed

Bachrach, D J; Farrell, N L

1985-01-01

"How are we doing?" Financial reports must provide the answer to this all-important question for every medical group. Although there are some key differences between academic practices and private group practices, good financial reports and statements of activity are essential in all situations. Examples are provided here of how financial information can be communicated to the several organizational levels that need the information, as well as how financial planning, measurement, and control are part of this communication process. Sample formats outline the important ingredients for making your group's reports more useful.

Coastal Wind Profiles In The Mediterranean Area From A Wind Lidar During A Two Year Period

NASA Astrophysics Data System (ADS)

Gullì, Daniel; Avolio, Elenio; Calidonna, Claudia Roberta; Lo Feudo, Teresa; Torcasio, Rosa Claudia; Sempreviva, Anna Maria

2017-04-01

Reliable measurements of vertical profiles of wind speed and direction are the basis for testing models and methodologies of use for wind energy assessment. Modelling coastal areas further introduce the challenge of the coastal discontinuity, which is often not accurately resolved in meso-scale numerical model. Here, we present the analysis of two year of 10-minute averaged wind speed and direction vertical profiles collected during a two-year period from a Wind- lidar ZEPHIR 300® at a coastal suburban area. The lidar is located at the SUPER SITE of CNR-ISAC section of Lamezia Terme, Italy and both dataset and site are unique in the Mediterranean area. The instrument monitors at 10 vertical levels, from 10 m up to 300 m. The analysis is classified according to season, and wind directions for offshore and offshore flow. For onshore flow, we note an atmospheric layer at around 100 m that likely represents the effect an internal boundary layer caused by the sharp coastal discontinuity of the surface characteristics. For offshore flows, the profiles show a layer ranging between 80m and 100m, which might be ascribed to the land night time boundary layer combined to the impact of the building around the mast.

Dominating clasp of the financial sector revealed by partial correlation analysis of the stock market.

PubMed

Kenett, Dror Y; Tumminello, Michele; Madi, Asaf; Gur-Gershgoren, Gitit; Mantegna, Rosario N; Ben-Jacob, Eshel

2010-12-20

What are the dominant stocks which drive the correlations present among stocks traded in a stock market? Can a correlation analysis provide an answer to this question? In the past, correlation based networks have been proposed as a tool to uncover the underlying backbone of the market. Correlation based networks represent the stocks and their relationships, which are then investigated using different network theory methodologies. Here we introduce a new concept to tackle the above question--the partial correlation network. Partial correlation is a measure of how the correlation between two variables, e.g., stock returns, is affected by a third variable. By using it we define a proxy of stock influence, which is then used to construct partial correlation networks. The empirical part of this study is performed on a specific financial system, namely the set of 300 highly capitalized stocks traded at the New York Stock Exchange, in the time period 2001-2003. By constructing the partial correlation network, unlike the case of standard correlation based networks, we find that stocks belonging to the financial sector and, in particular, to the investment services sub-sector, are the most influential stocks affecting the correlation profile of the system. Using a moving window analysis, we find that the strong influence of the financial stocks is conserved across time for the investigated trading period. Our findings shed a new light on the underlying mechanisms and driving forces controlling the correlation profile observed in a financial market.

Financial Literacy and Financial Sophistication in the Older Population

PubMed Central

Lusardi, Annamaria; Mitchell, Olivia S.; Curto, Vilsa

2017-01-01

Using a special-purpose module implemented in the Health and Retirement Study, we evaluate financial sophistication in the American population over the age of 50. We combine several financial literacy questions into an overall index to highlight which questions best capture financial sophistication and examine the sensitivity of financial literacy responses to framing effects. Results show that many older respondents are not financially sophisticated: they fail to grasp essential aspects of risk diversification, asset valuation, portfolio choice, and investment fees. Subgroups with notable deficits include women, the least educated, non-Whites, and those over age 75. In view of the fact that retirees increasingly must take on responsibility for their own retirement security, such meager levels of knowledge have potentially serious and negative implications. PMID:28553191

Financial Literacy and Financial Sophistication in the Older Population.

PubMed

Lusardi, Annamaria; Mitchell, Olivia S; Curto, Vilsa

2014-10-01

Using a special-purpose module implemented in the Health and Retirement Study, we evaluate financial sophistication in the American population over the age of 50. We combine several financial literacy questions into an overall index to highlight which questions best capture financial sophistication and examine the sensitivity of financial literacy responses to framing effects. Results show that many older respondents are not financially sophisticated: they fail to grasp essential aspects of risk diversification, asset valuation, portfolio choice, and investment fees. Subgroups with notable deficits include women, the least educated, non-Whites, and those over age 75. In view of the fact that retirees increasingly must take on responsibility for their own retirement security, such meager levels of knowledge have potentially serious and negative implications.

Validation of 10 years of SAO OMI Ozone Profiles with Ozonesonde and MLS Observations

NASA Astrophysics Data System (ADS)

Huang, G.; Liu, X.; Chance, K.; Bhartia, P. K.

2015-12-01

To evaluate the accuracy and long-term stability of the SAO OMI ozone profile product, we validate ~10 years of ozone profile product (Oct. 2004-Dec. 2014) against collocated ozonesonde and MLS data. Ozone profiles as well stratospheric, tropospheric, lower tropospheric ozone columns are compared with ozonesonde data for different latitude bands, and time periods (e.g., 2004-2008/2009-2014 for without/with row anomaly. The mean biases and their standard deviations are also assessed as a function of time to evaluate the long-term stability and bias trends. In the mid-latitude and tropical regions, OMI generally shows good agreement with ozonesonde observations. The mean ozone profile biases are generally within 6% with up to 30% standard deviations. The biases of stratospheric ozone columns (SOC) and tropospheric ozone columns (TOC) are -0.3%-2.2% and -0.2%-3%, while standard deviations are 3.9%-5.8% and 14.4%-16.0%, respectively. However, the retrievals during 2009-2014 show larger standard deviations and larger temporal variations; the standard deviations increase by ~5% in the troposphere and ~2% in the stratosphere. Retrieval biases at individual levels in the stratosphere and upper troposphere show statistically significant trends and different trends for 2004-2008 and 2009-2014 periods. The trends in integrated ozone partial columns are less significant due to cancellation from various layers, except for significant trend in tropical SOC. These results suggest the need to perform time dependent radiometric calibration to maintain the long-term stability of this product. Similarly, we are comparing the OMI stratospheric ozone profiles and SOC with collocated MLS data, and the results will be reported.

The Re-Analysis of Ozone Profile Data from a 41-Year Series of SBUV Instruments

NASA Technical Reports Server (NTRS)

Kramarova, Natalya; Frith, Stacey; Bhartia, Pawan K.; McPeters, Richard; Labow, Gordon; Taylor, Steven; Fisher, Bradford

2012-01-01

In this study we present the validation of ozone profiles from a number of Solar Back Scattered Ultra Violet (SBUV) and SBUV/2 instruments that were recently reprocessed using an updated (Version 8.6) algorithm. The SBUV dataset provides the longest available record of global ozone profiles, spanning a 41-year period from 1970 to 2011 (except a 5-year gap in the 1970s) and includes ozone profile records obtained from the Nimbus-4 BUV and Nimbus-7 SBUV instruments, and a series of SBUV(/2) instruments launched on NOAA operational satellites (NOAA 09, 11, 14, 16, 17, 18, 19). Although modifications in instrument design were made in the evolution from the BUV instrument to the modern SBUV(/2) model, the basic principles of the measurement technique and retrieval algorithm remain the same. The long term SBUV data record allows us to create a consistent, calibrated dataset of ozone profiles that can be used for climate studies and trend analyses. In particular, we focus on estimating the various sources of error in the SBUV profile ozone retrievals using independent observations and analysis of the algorithm itself. For the first time we include in the metadata a quantitative estimate of the smoothing error, defined as the error due to profile variability that the SBUV observing system cannot inherently measure. The magnitude of the smoothing error varies with altitude, latitude, season and solar zenith angle. Between 10 and 1 hPa the smoothing errors for the SBUV monthly zonal mean retrievals are of the order of 1 %, but start to increase above and below this layer. The largest smoothing errors, as large as 15-20%, were detected in in the troposphere. The SBUV averaging kernels, provided with the ozone profiles in version 8.6, help to eliminate the smoothing effect when comparing the SBUV profiles with high vertical resolution measurements, and make it convenient to use the SBUV ozone profiles for data assimilation and model validation purposes. The smoothing error can

An agent-based approach to financial stylized facts

NASA Astrophysics Data System (ADS)

Shimokawa, Tetsuya; Suzuki, Kyoko; Misawa, Tadanobu

2007-06-01

An important challenge of the financial theory in recent years is to construct more sophisticated models which have consistencies with as many financial stylized facts that cannot be explained by traditional models. Recently, psychological studies on decision making under uncertainty which originate in Kahneman and Tversky's research attract a lot of interest as key factors which figure out the financial stylized facts. These psychological results have been applied to the theory of investor's decision making and financial equilibrium modeling. This paper, following these behavioral financial studies, would like to propose an agent-based equilibrium model with prospect theoretical features of investors. Our goal is to point out a possibility that loss-averse feature of investors explains vast number of financial stylized facts and plays a crucial role in price formations of financial markets. Price process which is endogenously generated through our model has consistencies with, not only the equity premium puzzle and the volatility puzzle, but great kurtosis, asymmetry of return distribution, auto-correlation of return volatility, cross-correlation between return volatility and trading volume. Moreover, by using agent-based simulations, the paper also provides a rigorous explanation from the viewpoint of a lack of market liquidity to the size effect, which means that small-sized stocks enjoy excess returns compared to large-sized stocks.

Perceived financial difficulties and maladjustment outcomes in adolescence.

PubMed

Fröjd, Sari; Marttunen, Mauri; Pelkonen, Mirjami; von der Pahlen, Bettina; Kaltiala-Heino, Riittakerttu

2006-10-01

Studies using traditional SES indicators in strictly adolescent populations have usually failed to find class differences in adolescent mental health. The present study aimed to find out whether there is an association between adolescent perceived financial difficulties of the family and adolescent maladjustment, and to explore the possible sex differences in this association. School-based survey on 3278 ninth grade students (15-16 years old) in two economically well developed Finnish cities. One-fifth of the adolescents reported that their family had financial difficulties in the previous 12 months. Perceiving financial difficulties was significantly more common among girls than boys. Perceived financial difficulties were associated with known risk factors of poverty and with depression and harmful drinking patterns in both sexes. Adjusting for parental educational levels, parental unemployment and family structure did not change the significant association with maladjustment outcomes. Additional adjustment with comorbidity, however, levelled out the significance of the association of perceived financial difficulties and harmful drinking patterns in boys. While adolescent perception of financial difficulties is probably associated with the objective financial situation of the family it may also be an indicator of the psychological meaning attached to the situation and should thus be considered a possible risk factor for adolescent maladjustment in clinical practice.

Financial Report of Ontario Universities, 1993-94. Volume I - Universities.

ERIC Educational Resources Information Center

Council of Ontario Universities, Toronto.

This report provides detailed financial information for provincially-assisted colleges and universities in Ontario (Canada) for the fiscal year ended April 30, 1994. It describes university accounting procedures, principles for reporting financial data, and definitions. Nine tables provide summary information on revenue, expenses, fund balances,…

7 CFR 400.174 - Notification of deviation from financial standards.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 6 2010-01-01 2010-01-01 false Notification of deviation from financial standards... Agreement-Standards for Approval; Regulations for the 1997 and Subsequent Reinsurance Years § 400.174 Notification of deviation from financial standards. An insurer must immediately advise FCIC if it deviates from...

Impact of HMO mergers and acquisitions on financial performance.

PubMed

Weech-Maldonado, Robert

2002-01-01

This study examines the effect of health maintenance organization (HMO) mergers and acquisitions on financial performance, as indicated by cash flow returns, profitability ratios, and efficiency indicators. Pooled, cross-sectional files of financial performance data were created for HMO mergers occurring in the period of 1988 to 1994. The study uses a time-series design involving the analysis of pre- and post-acquisition financial performance measured over a period of four years. Change scores for the industry-adjusted financial performance measures were calculated and then evaluated using t-tests. The study showed that HMO mergers had a positive effect on financial performance and efficiency. This effect disappeared, however, after adjusting for HMO industry returns. Potential synergies arising from HMO mergers have been largely illusory. Mergers may have been a result of non-value enhancing motives or management overconfidence.

Projected financial impact of noncoverage of elective circumcision by Louisiana medicaid in boys 0 to 5 years old.

PubMed

Ortenberg, Joseph; Roth, Christopher C

2013-10-01

Several states, including Louisiana since 2005, no longer cover elective circumcision under Medicaid programs. The recent AAP (American Academy of Pediatrics) policy statement recognizes the medical benefits of circumcision and recommends the removal of financial barriers to this procedure. Cost savings are a factor in the limitation of circumcision coverage, although to our knowledge the actual cost savings to Medicaid programs have not been reported. We analyzed the number of circumcisions performed before and after the policy change to determine an accurate cost of such procedures and whether the increased procedure expense mitigates the initial savings. We analyzed the number of neonatal and nonneonatal circumcisions in boys 0 to 5 years old to determine trends during the selected period. A cost model for each procedure was created. Neonatal procedure cost was based on professional fees. Nonneonatal procedure cost was based on professional (surgeon and anesthesia) plus facility fees. The number and cost of procedures were compared before (2002 to 2004) and after (2006 to 2010) the policy change. Linear regression was used to predict future costs. The average annual number and expense of neonatal circumcisions were significantly decreased after the policy change. There was no significant decrease in nonneonatal procedures and expense. Cost per procedure ranged from $88.34 for neonatal to $486.76 for nonneonatal circumcision. Secondary to the increasing number of more costly nonneonatal procedures, the annual expense was predicted to exceed pre-policy levels by 2015. The number of nonneonatal circumcisions is increasing and such procedures place a higher financial burden on the health care system. As a result, the financial benefits of noncoverage of elective circumcision are decreasing. Copyright © 2013 American Urological Association Education and Research, Inc. Published by Elsevier Inc. All rights reserved.

Performance profiles of major energy producers, 1997

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

NONE

1999-01-01

The energy industry generally and petroleum and natural gas operations in particular are frequently reacting to a variety of unsettling forces. Falling oil prices, economic upswings, currency devaluations, increasingly rigorous environmental quality standards, deregulation of electricity markets, and continued advances in exploration and production technology were among the challenges and opportunities to the industry in 1997. To analyze the extent to which these and other developments have affected energy industry financial and operating performance, strategies, and industry structure, the Energy Information Administration (EIA) maintains the Financial Reporting Systems (FRS). Through Form EIA-28, major US energy companies annually report to themore » FRS. Financial and operating information is reported by major lines of business, including oil and gas production (upstream), petroleum refining and marketing (downstream), other energy operations, and nonenergy business. Performance Profiles of Major Producers 1997 examines the interplays of energy markets, companies` strategies, and government policies (in 1997 and in historical context) that gave rise to the results given here. The report also analyzes other key aspects of energy company financial performance as seen through the multifaceted lens provided by the FRS data and complementary data for industry overall. 41 figs., 77 tabs.« less

An analysis of the early-warning system in emerging markets for reducing the financial crisis

NASA Astrophysics Data System (ADS)

Shen, Xiangguang; Song, Xiaozhong

2009-07-01

The large number of financial crises in emerging markets over the past ten years has left many observers, both from academia and financial institutions, puzzled by an apparent lack of homogenous causal relations between endogenous economic variables and the bursting of large financial shocks. The frequency of financial crises in the last 20 years can be attributed to the lack of a comprehensive theory of financial regulation to guide policy makers. Existing theories fail to define the range of regulatory models, the causes of regulatory failure, and how to measure and prevent it. Faulty design of regulatory models, and the lack of ongoing performance monitoring incorporating early warning systems, is disrupting economic and social development. The main aim of this article is to propose an early warning system (EWS) which purposes issuing warning signal against the possible financial crisis in the emerging market, and makes the emerging market survived the first wave of the crisis be able to continue their operation in the following years.

Integrating physical and financial approaches to manage environmental financial risk

NASA Astrophysics Data System (ADS)

Characklis, Gregory; Meyer, Eliot; Foster, Benjamin

2017-04-01

Physical and/or engineered solutions have long been used to manage risks associated with adverse environmental events. Examples include reservoirs as a tool for mitigating drought-related supply risk, levees for managing flood risk and dredging of inland waterways to ensure navigability during low flow periods. These measures can reduce many types of risk (e.g., loss of life), but are often employed as a means of protecting against financial losses. When the focus is on managing environmental financial risk, physical solutions can be effective, but also costly. In many cases, non-physical tools can provide a less expensive means of managing financial risk, with these often taking the form of financial instruments such as hedging contracts, contingency funds or insurance. Some of these instruments, such as flood insurance, are widely available, but historically many environmental financial risks have been managed primarily (or solely) via physical solutions without much consideration of alternatives, thereby opening opportunities for innovation in developing financial solutions. Recent research has demonstrated that financial instruments can play a significant role in managing drought-related financial risk in sectors as diverse as water utilities, energy generation and inland navigation. Nonetheless, this work has largely considered the use of these instruments within systems in which physical solutions are already in place (but failing to achieve desired performance). The next step in the evolution of managing environmental financial risk involves developing methods for designing risk management strategies that do not assume an established physical system. Here the goal is to identify the relative role that physical solutions and financial instruments should play as they are integrated into a comprehensive risk management strategy. This is not a straightforward challenge as one approach reduces the risk of financial losses and the other redistributes those losses

Veterinary School Applicants: Financial Literacy and Behaviors.

PubMed

Carr, McKensie M; Greenhill, Lisa M

2015-01-01

Each year the Association of American Veterinary Medical Colleges (AAVMC) conducts a survey after the close of the Veterinary Medical College Application Service (VMCAS) application. The survey provides a glimpse into applicant behavior surrounding the veterinary school application process. Additional survey questions probe into applicant financial behaviors, use of financial products and services, and pet ownership. This article examines the 2013 survey data from applicants who successfully completed the application, with a focus on applicant financial literacy and behaviors. Data from the study revealed a disconnect between applicants' perception of their ability to deal with day-to-day finances and their actual financial behaviors, particularly for first-generation college student applicants and applicants who are racially/ethnically underrepresented in veterinary medicine (URVM). Many applicants were not able to accurately report the average veterinary school graduate's student debt level, which suggests the potential need for better education about the costs associated with attending veterinary school.

29 CFR 403.5 - Terminal financial report.

Code of Federal Regulations, 2011 CFR

2011-07-01

... labor organization a terminal financial report with the Office of Labor-Management Standards, on Form LM... organization's fiscal year ending on the effective date of its loss of reporting identity, or the portion of the subordinate labor organization's fiscal year ending on the effective date of the termination of...

29 CFR 403.5 - Terminal financial report.

Code of Federal Regulations, 2010 CFR

2010-07-01

... labor organization a terminal financial report with the Office of Labor-Management Standards, on Form LM... organization's fiscal year ending on the effective date of its loss of reporting identity, or the portion of the subordinate labor organization's fiscal year ending on the effective date of the termination of...

Financial Need and Aid Volatility among Students with Zero Expected Family Contribution

ERIC Educational Resources Information Center

Kelchen, Robert

2014-01-01

Students with a zero expected family contribution (EFC) are those with the greatest financial need and least ability to pay for college and now make up more than one in three American undergraduate students. Yet little is known about the year-to-year financial aid volatility of these students, or whether it varies by how the zero EFC was…

Out-of-pocket financial burden for low-income families with children: socioeconomic disparities and effects of insurance.

PubMed

Galbraith, Alison A; Wong, Sabrina T; Kim, Sue E; Newacheck, Paul W

2005-12-01

To determine whether socioeconomic disparities exist in the financial burden of out-of-pocket (OOP) health care expenditures for families with children, and whether health insurance coverage decreases financial burden for low-income families. The Household Component of the 2001 Medical Expenditure Panel Survey. Cross-sectional family-level analysis. We used bivariate statistics to examine whether financial burden varied by poverty level. Multivariate regression models were used to assess whether family insurance coverage was associated with level of financial burden for low-income families. The main outcome was financial burden, defined as the proportion of family income spent on OOP health care expenditures, including premiums, for all family members. We aggregated annual OOP expenditures for all members of 4,531 families with a child <18 years old. Family insurance coverage was categorized as follows: (1) all members publicly insured all year, (2) all members privately insured all year, (3) all members uninsured all year, (4) partial coverage, or (5) mix of public and private with no uninsured periods. A regressive gradient was noted for financial burden across income groups, with families with incomes <100 percent of the Federal Poverty Level (FPL) spending a mean of 119.66 US dollars OOP per 1,000 US dollars of family income and families with incomes 100-199 percent FPL spending 66.30 US dollars OOP per 1,000 US dollars, compared with 37.75 US dollars for families with incomes >400 percent FPL. For low-income families (<200 percent FPL), there was a 785 percent decrease in financial burden for those with full-year public coverage compared with those with full-year private insurance (p < .001). Socioeconomic disparities exist in the financial burden of OOP health care expenditures for families with children. For low-income families, full-year public coverage provides significantly greater protection from financial burden than full-year private coverage.

Students' Perceptions of a Scaffolded Approach to Learning Financial Planning: An Empirical Study

ERIC Educational Resources Information Center

Cull, Michelle; Davis, Glenda

2013-01-01

In the aftermath of the global financial crisis (GFC), one understandable area of scrutiny and pressure for reform is the educational background and professionalism of personal financial advisers. This Australian study reports on a three-year investigation into students' perceptions of "scaffolded" instruction in financial planning. The…

Integrated Financial Management Program

NASA Technical Reports Server (NTRS)

Pho, Susan

2004-01-01

Having worked in the Employees and Commercial Payments Branch of the Financial Management Division for the past 3 summers, I have seen the many changes that have occurred within the NASA organization. As I return each summer, I find that new programs and systems have been adapted to better serve the needs of the Center and of the Agency. The NASA Agency has transformed itself the past couple years with the implementation of the Integrated Financial Management Program (IFMP). IFMP is designed to allow the Agency to improve its management of its Financial, Physical, and Human Resources through the use of multiple enterprise module applications. With my mentor, Joseph Kan, being the branch chief of the Employees and Commercial Payments Branch, I have been exposed to several modules, such as Travel Manager, WebTads, and Core Financial/SAP, which were implemented in the last couple of years under the IFMP. The implementation of these agency-wide systems has sometimes proven to be troublesome. Prior to IFMP, each NASA Center utilizes their own systems for Payroll, Travel, Accounts Payable, etc. But with the implementation of the Integrated Financial Management Program, all the "legacy" systems had to be eliminated. As a result, a great deal of enhancement and preparation work is necessary to ease the transformation from the old systems to the new. All this work occurs simultaneously; for example, e-Payroll will "go live" in several months, but a system like Travel Manager will need to have information upgraded within the system to meet the requirements set by Headquarters. My assignments this summer have given me the opportunity to become involved with such work. So far, I have been given the opportunity to participate in projects resulting from a congressional request, several bankcard reconciliations, updating routing lists for Travel Manager, updating the majordomo list for Travel Manager approvers and point of contacts, and a NASA Headquarters project involving

Historical Financial Data - Domestic Automobile Manufacturers

DOT National Transportation Integrated Search

1979-01-01

A historical financial data base was developed for the four major U.S. automobile manufacturers, focusing on the specific operations associated with production and marketing of automobiles and light trucks. The years subject to analysis were 1967-197...

Financial sustainability planning for immunization services in Cambodia.

PubMed

Soeung, Sann Chan; Grundy, John; Maynard, Jim; Brooks, Alan; Boreland, Marian; Sarak, Duong; Jenkinson, Karl; Biggs, Beverley-Ann

2006-07-01

The expanded programme of immunization was established in Cambodia in 1986. In 2002, 67% of eligible children were immunized, despite significant health sector and macro-economic financial constraints. A financial sustainability planning process for immunization was introduced in 2002, in order to mobilize national and international resources in support of the achievement of child health objectives. The aim of this paper is to outline this process, describe its early impact as an advocacy tool and recommend additional strategies for mobilizing additional resources for health. The methods of financial sustainability planning are described, including the advocacy strategies that were applied. Analysis of financial sustainability planning results indicates rising programme costs associated with new vaccine introduction and new technologies. Despite this, the national programme has demonstrated important early successes in using financial sustainability planning to advocate for increased mobilization of national and international sources of funding for immunization. The national immunization programme nevertheless faces formidable system and financial challenges in the coming years associated with rising costs, potentially diminishing sources of international assistance, and the developing role of sub-national authorities in programme management and financing.

Laparoscopic Roux-En-Y Gastric Bypass Improves Lipid Profile and Decreases Cardiovascular Risk: a 5-Year Longitudinal Cohort Study of 1048 Patients.

PubMed

Gero, Daniel; Favre, Lucie; Allemann, Pierre; Fournier, Pierre; Demartines, Nicolas; Suter, Michel

2018-03-01

Dyslipidemia is a known risk factor for cardiovascular (CV) events. The aim of the study was to assess lipid profiles and their impact on CV risk changes in a large patient cohort 5 years after Roux-en-Y gastric bypass (RYGB). All patients who underwent primary RYGB for severe obesity in our two hospitals between January 1999 and December 2009 were included. The Framingham risk score was used. One thousand and forty-eight patients were included, 791 women and 257 men. Five-year complete lipid profile was available for 77% of patients. At 5 years, mean body mass index (BMI) decreased from 45.7 ± 6 to 31 ± 5.8 kg/m 2 (p < 0.001), excess BMI loss (EBMIL) was 72.35 ± 22%, and total body weight loss (TWL) 31.5 ± 9%. Lipid values improved significantly. Total- and LDL-cholesterol levels dropped at 1 year from 5.4 to 4.48 mmol/L and 3.2 to 2.41 mmol/L, respectively, and slightly increased thereafter. Triglyceride levels dropped from 2 to 1.17 mmol/L at 1 year and remained unchanged. HDL levels rose continuously from 1.27 to 1.77 mmol/L at 5 years. Lipid profile improved more in patients with greater weight loss (%EBMIL ≥ 50 or %TWL ≥ 25%). Assuming that all patients were non-smokers and other baseline risk factors (hypertension, diabetes) remained unchanged at 5 years, the amelioration of the lipid profile itself yielded to a 27% reduction of CV risk (p < 0.001). RYGB results in sustained excess weight loss and in amelioration of the lipid profile from the first to fifth postoperative year. This improvement translates into significantly lower CV risk from the first year after surgery.

39 CFR 233.5 - Requesting financial records from a financial institution.

Code of Federal Regulations, 2012 CFR

2012-07-01

... address, and business phone number; (ii) The identity of the customer or customers to whom the records... 39 Postal Service 1 2012-07-01 2012-07-01 false Requesting financial records from a financial... INSPECTION SERVICE AUTHORITY § 233.5 Requesting financial records from a financial institution. (a...

39 CFR 233.5 - Requesting financial records from a financial institution.

Code of Federal Regulations, 2014 CFR

2014-07-01

... address, and business phone number; (ii) The identity of the customer or customers to whom the records... 39 Postal Service 1 2014-07-01 2014-07-01 false Requesting financial records from a financial... INSPECTION SERVICE AUTHORITY § 233.5 Requesting financial records from a financial institution. (a...

39 CFR 233.5 - Requesting financial records from a financial institution.

Code of Federal Regulations, 2013 CFR

2013-07-01

... address, and business phone number; (ii) The identity of the customer or customers to whom the records... 39 Postal Service 1 2013-07-01 2013-07-01 false Requesting financial records from a financial... INSPECTION SERVICE AUTHORITY § 233.5 Requesting financial records from a financial institution. (a...

39 CFR 233.5 - Requesting financial records from a financial institution.

Code of Federal Regulations, 2011 CFR

2011-07-01

... address, and business phone number; (ii) The identity of the customer or customers to whom the records... 39 Postal Service 1 2011-07-01 2011-07-01 false Requesting financial records from a financial... INSPECTION SERVICE AUTHORITY § 233.5 Requesting financial records from a financial institution. (a...

The financial cost of hamstring strain injuries in the Australian Football League.

PubMed

Hickey, Jack; Shield, Anthony J; Williams, Morgan D; Opar, David A

2014-04-01

Hamstring strain injuries (HSIs) have remained the most prevalent injury in the Australian Football League (AFL) over the past 21 regular seasons. The effect of HSIs in sports is often expressed as regular season games missed due to injury. However, the financial cost of athletes missing games due to injury has not been investigated. The aim of this report is to estimate the financial cost of games missed due to HSIs in the AFL. Data were collected using publicly available information from the AFL's injury report and the official AFL annual report for the past 10 competitive AFL seasons. Average athlete salary and injury epidemiology data were used to determine the average yearly financial cost of HSIs for AFL clubs and the average financial cost of a single HSI over this time period. Across the observed period, average yearly financial cost of HSIs per club increased by 71% compared with a 43% increase in average yearly athlete salary. Over the same time period the average financial cost of a single HSI increased by 56% from $A25,603 in 2003 to $A40,021 in 2012, despite little change in the HSI rates during the period. The observed increased financial cost of HSIs was ultimately explained by the failure of teams to decrease HSI rates, but coupled with increases in athlete salaries over the past 10 season. The information presented in this report highlights the financial cost of HSIs and other sporting injuries, raising greater awareness and the need for further funding for research into injury prevention strategies to maximise economical return for investment in athletes.

Financial Stress, Self-Efficacy, and Financial Help-Seeking Behavior of College Students

ERIC Educational Resources Information Center

Lim, HanNa; Heckman, Stuart J.; Letkiewicz, Jodi C.; Montalto, Catherine P.

2014-01-01

Financial stress and self-efficacy are examined in relationship to college students' financial help-seeking behavior utilizing Grable and Joo's (1999) framework. A cognitive approach is taken by focusing on the moderating role of financial self-efficacy on the relationship between financial stress and financial help-seeking. Data from the 2010…

Breaking the Access Barriers: A Profile of Two-Year Colleges.

ERIC Educational Resources Information Center

Medsker, Leland L.; Tillery, Dale

This book describes the beginnings and expansion of the institution now known as the community or junior college. It covers the students, their diversity, career plans, ethnic background; the wide range of programs offered; the college's place in urban life; faculty and staff characteristics; control and financial support; and the private or…

Relationship between financial impact and coverage of drugs in Australia.

PubMed

Mauskopf, Josephine; Chirila, Costel; Masaquel, Catherine; Boye, Kristina S; Bowman, Lee; Birt, Julie; Grainger, David

2013-01-01

The aim of this study was to estimate the relationship between the financial impact of a new drug and the recommendation for reimbursement by the Australian Pharmaceutical Benefits Advisory Committee (PBAC). Data in the PBAC summary database were abstracted for decisions made between July 2005 and November 2009. Financial impact-the upper bound of the values presented in the PBAC summary database-was categorized as ≤A$0, >A$0 up to A$10 million, A$10 million up to A$30 million, and >A$30 million per year. Descriptive, logistic, survival, and recursive partitioning decision analyses were used to estimate the relationship between the financial impact of a new drug indication and the recommendation for reimbursement. Multivariable analyses controlled for other clinical and economic variables, including cost per quality-adjusted life-year gained. Financial impact was a significant predictor of the recommendation for reimbursement. In the logistic analysis, the odds ratios of reimbursement for drug submissions with financial impacts ≥A$10 million to ≥A$30 million or >A$0 to financial impact compared with those with a zero or negative financial impact. In Australia, financial impact on the drug budget is an important determinant of whether a new drug is recommended for reimbursement when cost-effectiveness estimates and other clinical and economic variables are controlled.

Financial Literacy and Long- and Short-Term Financial Behavior in Different Age Groups

ERIC Educational Resources Information Center

Henager, Robin; Cude, Brenda J.

2016-01-01

The purpose of this study was to examine the relationship between financial literacy and financial behaviors among various age groups. Financial literacy was measured in three ways: objective financial knowledge, subjective financial knowledge or confidence, and subjective financial management ability. The age groups were 18-24, 25-34, 35-44,…

Internal Users and Uses of Financial Statements within the Federal Government

DTIC Science & Technology

2012-06-01

income statement, a statement of cash flows, and a statement of changes in stockholders’ equity. The uses and users of private-sector financial...financial reports to identify issues of risk and opportunities based upon 6 significant year-to-year changes, long term liabilities or cash position, or...for the first time (i.e., reconciling cash with the Treasury’s balance) and has constructed an effective audit response infrastructure “enabling the

Patient financial responsibility for observation care.

PubMed

Kangovi, Shreya; Cafardi, Susannah G; Smith, Robyn A; Kulkarni, Raina; Grande, David

2015-11-01

As observation care grows, Medicare beneficiaries are increasingly likely to revisit observation care instead of being readmitted. This trend has potential financial implications for Medicare beneficiaries because observation care-although typically hospital based-is classified as an outpatient service. Beneficiaries who are readmitted pay the inpatient deductible only once per benefit period. In contrast, beneficiaries who have multiple care episodes under observations status are subject to coinsurance at every stay and could accrue higher cumulative costs. We were interested in answering the question: Do Medicare beneficiaries who revisit observation care pay more than they would have had they been readmitted? We used a 20% sample of the Medicare Outpatient Standard Analytic File (2010-2012) to determine the total cumulative financial liability for Medicare beneficiaries who revisit observation care multiple times within a 60-day period. Participants were fee-for-service Medicare beneficiaries who had Part A and Part B coverage for a full calendar year (or until death) during the study period. Our primary measure was beneficiary financial responsibility for facilities fees. On average, beneficiaries with multiple observation stays in a 60-day period had a cumulative financial liability of $947.40 (803.62), which is significantly lower than the $1100 inpatient deductible (P < 0.01). However, 26.6% of these beneficiaries had a cumulative financial liability that exceeded the inpatient deductible. More than a quarter of Medicare beneficiaries with multiple observation stays in a 60-day time period have a higher financial liability than they would have had under Part A benefits. © 2015 Society of Hospital Medicine.

Exploring Differences in College Student Financial Wellness by Institution Type

ERIC Educational Resources Information Center

Shaulskiy, Stephanie; Duckett, Kirstan; Kennedy-Phillips, Lance; McDaniel, Anne

2015-01-01

The authors argue that there are multiple dimensions of financial wellness that student affairs practitioners must consider when understanding and helping students improve their financial wellness. Data were analyzed from more than 3,000 students attending 19 two- and four-year colleges in one midwestern state to uncover underlying factors of…

How People Think About: College Prices, Quality, and Financial Aid

ERIC Educational Resources Information Center

Shireman, Robert; Baum, Sandy; Steele, Patricia

2012-01-01

Over the past year, the authors have discussed college prices, college quality, and student financial aid with elected officials and staff from several state legislatures, financial aid administrators from a variety of campuses, and policy analysts from Washington DC advocacy organizations. They have also been able to informally gain insights at…

The Effect of Financial Aid on Community College Student Retention

ERIC Educational Resources Information Center

Brooks, Debbie Carlton

2016-01-01

Community college student success relies on an examination of critical elements affecting the retention of first-year students. This mixed method study examined the effects of financial aid on community college student retention at a large multi-campus college in Charlotte, North Carolina. The study examined the relationship of financial aid…

Accountability report - fiscal year 1997

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

NONE

1998-04-01

This document contains the US NRC`s accountability report for fiscal year 1997. Topics include uses of funds, financial condition, program performance, management accountability, and the audited financial statement.

Financial Services Industry

DTIC Science & Technology

2006-01-01

www.investopedia.com/features/industryhandbook/banking.asp Mishkin , F. & Eakins, S. (2003). Financial Markets + Institutions (4th ed.). Boston...purposes, participants interact in financial markets for securities, bonds, futures and options, utilizing financial intermediaries such as retail and...nations. U.S. participants, likewise, may also choose to participate in foreign financial institutions in order to gain access to or operate in

The Accounting Network: How Financial Institutions React to Systemic Crisis

PubMed Central

Puliga, Michelangelo; Flori, Andrea; Pappalardo, Giuseppe; Chessa, Alessandro; Pammolli, Fabio

2016-01-01

The role of Network Theory in the study of the financial crisis has been widely spotted in the latest years. It has been shown how the network topology and the dynamics running on top of it can trigger the outbreak of large systemic crisis. Following this methodological perspective we introduce here the Accounting Network, i.e. the network we can extract through vector similarities techniques from companies’ financial statements. We build the Accounting Network on a large database of worldwide banks in the period 2001–2013, covering the onset of the global financial crisis of mid-2007. After a careful data cleaning, we apply a quality check in the construction of the network, introducing a parameter (the Quality Ratio) capable of trading off the size of the sample (coverage) and the representativeness of the financial statements (accuracy). We compute several basic network statistics and check, with the Louvain community detection algorithm, for emerging communities of banks. Remarkably enough sensible regional aggregations show up with the Japanese and the US clusters dominating the community structure, although the presence of a geographically mixed community points to a gradual convergence of banks into similar supranational practices. Finally, a Principal Component Analysis procedure reveals the main economic components that influence communities’ heterogeneity. Even using the most basic vector similarity hypotheses on the composition of the financial statements, the signature of the financial crisis clearly arises across the years around 2008. We finally discuss how the Accounting Networks can be improved to reflect the best practices in the financial statement analysis. PMID:27736865

The Accounting Network: How Financial Institutions React to Systemic Crisis.

PubMed

Puliga, Michelangelo; Flori, Andrea; Pappalardo, Giuseppe; Chessa, Alessandro; Pammolli, Fabio

2016-01-01

The role of Network Theory in the study of the financial crisis has been widely spotted in the latest years. It has been shown how the network topology and the dynamics running on top of it can trigger the outbreak of large systemic crisis. Following this methodological perspective we introduce here the Accounting Network, i.e. the network we can extract through vector similarities techniques from companies' financial statements. We build the Accounting Network on a large database of worldwide banks in the period 2001-2013, covering the onset of the global financial crisis of mid-2007. After a careful data cleaning, we apply a quality check in the construction of the network, introducing a parameter (the Quality Ratio) capable of trading off the size of the sample (coverage) and the representativeness of the financial statements (accuracy). We compute several basic network statistics and check, with the Louvain community detection algorithm, for emerging communities of banks. Remarkably enough sensible regional aggregations show up with the Japanese and the US clusters dominating the community structure, although the presence of a geographically mixed community points to a gradual convergence of banks into similar supranational practices. Finally, a Principal Component Analysis procedure reveals the main economic components that influence communities' heterogeneity. Even using the most basic vector similarity hypotheses on the composition of the financial statements, the signature of the financial crisis clearly arises across the years around 2008. We finally discuss how the Accounting Networks can be improved to reflect the best practices in the financial statement analysis.

Comparative Financial Statistics for Pennsylvania Community Colleges. Maury Overholt Report. Fourteenth Annual Report.

ERIC Educational Resources Information Center

Pennsylvania State Commission for Community Colleges, Harrisburg.

Compiled to assist Pennsylvania community colleges in analyzing their financial performance in relation to their peers, this report contains financial and historical data for the 14 colleges in the state for fiscal year (FY) 1993-94 and projections for years 1994-95 and 1995-96. Section I provides tables detailing reimbursement requests for…

Intercity passenger rail : Amtrak's financial crisis threatens continued viability : statement of Phyllis F. Scheinberg

DOT National Transportation Integrated Search

1997-04-01

Amtrak is still in a financial crisis despite the fact that its financial : performance (as measured by net losses)2 has improved over the last 2 : years. At the end of fiscal year 1994, Amtraks net loss was about $1.1 : billion (in 1996 dollars)....

Financial incentives enhance adaptation to a sensorimotor transformation.

PubMed

Gajda, Kathrin; Sülzenbrück, Sandra; Heuer, Herbert

2016-10-01

Adaptation to sensorimotor transformations has received much attention in recent years. However, the role of motivation and its relation to the implicit and explicit processes underlying adaptation has been neglected thus far. Here, we examine the influence of extrinsic motivation on adaptation to a visuomotor rotation by way of providing financial incentives for accurate movements. Participants in the experimental group "bonus" received a defined amount of money for high end-point accuracy in a visuomotor rotation task; participants in the control group "no bonus" did not receive a financial incentive. Results showed better overall adaptation to the visuomotor transformation in participants who were extrinsically motivated. However, there was no beneficial effect of financial incentives on the implicit component, as assessed by the after-effects, and on separately assessed explicit knowledge. These findings suggest that the positive influence of financial incentives on adaptation is due to a component which cannot be measured by after-effects or by our test of explicit knowledge. A likely candidate is model-free learning based on reward-prediction errors, which could be enhanced by the financial bonuses.

Financial Statement: Major Deficiencies in Financial Reporting for Other Defense Organizations-General Funds

DTIC Science & Technology

2002-05-31

Financial Statement May 31, 2002 Office of the Inspector General of the Department of Defense Major Deficiencies in Financial Reporting for Other...Subtitle Financial Statement: Major Deficiencies in Financial Reporting for Other Defense Organizations-General Funds Contract Number Grant Number...use the financial reports of the Other Defense Organizations-General Funds to make management decisions. It explains major financial reporting deficiencies

Comparative Financial Statistics for Pennsylvania Community Colleges. Maury Overholt Report.

ERIC Educational Resources Information Center

Pennsylvania State Commission for Community Colleges, Harrisburg.

Compiled to assist Pennsylvania community colleges in analyzing their financial performance in relation to their peers, this report contains financial and historical data for the 14 colleges in the state for fiscal years (FYs) 1984-85 to 1993-94. Section I examines reimbursement requests for 1991-92 in terms of enrollments, operating…

Consumer governance may harm health center financial performance.

PubMed

Wright, Brad

2013-07-01

Federally qualified health centers (FQHCs), which must be governed by a patient majority, have historically struggled to remain financially viable while caring for a disproportionately low-income and uninsured population. Consumer governance is credited with making FQHCs responsive to community needs, but to the extent that patient trustees resemble the typical low-income FQHC patient, patient trustees might lack the capacity to govern, harming financial performance as a result. Thus, this study sought to empirically evaluate the relationship between FQHC board composition and financial performance. Using data from years 2002-2007 of the Uniform Data System and the Area Resource File, and years 2003-2006 of FQHC grant applications, FQHC operating margin was modeled as a function of board and executive committee composition, the interaction between them, general time trends, other FQHC and county-level factors, and FQHC-level fixed effects. Trustees were classified as representative (ie, low-income) consumers, nonrepresentative (ie, high-income) consumers, and nonconsumers on the basis of their self-reported patient status and occupation. Each 10 percentage point increase in the proportion of representative consumers on the board is associated with a 1.7 percentage point decrease in operating margin. This effect becomes insignificant if any consumers serve on the executive committee. There is no significant relationship between the proportion of nonrepresentative consumers and operating margin. If consumers are given leadership roles on the board, consumer governance does not harm financial performance and may be beneficial enough in other respects to justify its being required as a condition of federal FQHC funding. Without such strengthening of the provision, consumer governance appears to harm financial performance and it is unclear from this study whether it offers other benefits that are significant enough to justify this financial risk.

Health insurers' financial performance and quality improvement expenditures in the Affordable Care Act's second year.

PubMed

McCue, Michael J; Hall, Mark

2015-02-01

The Affordable Care Act requires health insurers to rebate any amounts less than 80%-85% of their premiums that they fail to spend on medical claims or quality improvement. This study uses the new comprehensive reporting under this law to examine changes in insurers' financial performance and differences in their quality improvement expenditures. In the ACA's second year (2012), insurers' median medical loss ratios continued to increase and their median administrative cost ratios dropped, producing moderate operating margins in the group markets but a small operating loss in the individual market, at the median. For-profit insurers showed larger changes, in general, than did nonprofits. For quality improvement, insurers reported spending a significantly greater amount per member in their government plans than they did on their self-insured members, with spending on commercial insurance being in between these two extremes. The magnitude and source of these differences varied by corporate ownership. © The Author(s) 2014.

Financial viability, medical technology, and hospital closures.

PubMed

Prince, T R; Sullivan, J A

2000-01-01

Informed investments in medical technology and information systems are associated with the financial viability of community hospitals. Financially distressed facilities are 3 to 4 years behind proactive hospitals in supporting high-speed data, voice, and image transmissions to physicians in various locations. Impact of the Balanced Budget Act of 1997, fraud and abuse activities, Y2K issues, and lack of information systems support for physicians will result in 800 hospital closures and mergers of distressed hospitals over the next 60 months. These findings are based on the application of an eight-step framework for classifying information systems in health care entities. This framework is validated by survey instruments, site visits, interviews with senior management in 44 health care entities containing 576 hospitals, and judgments on the financial status of the health care entities.

Financial Decision-making Abilities and Financial Exploitation in Older African Americans: Preliminary Validity Evidence for the Lichtenberg Financial Decision Rating Scale (LFDRS)

PubMed Central

Ficker, Lisa J.; Rahman-Filipiak, Annalise

2015-01-01

This study examines preliminary evidence for the Lichtenberg Financial Decision Rating Scale (LFDRS), a new person-centered approach to assessing capacity to make financial decisions, and its relationship to self-reported cases of financial exploitation in 69 older African Americans. More than one third of individuals reporting financial exploitation also had questionable decisional abilities. Overall, decisional ability score and current decision total were significantly associated with cognitive screening test and financial ability scores, demonstrating good criterion validity. Financially exploited individuals, and non-exploited individuals, showed mean group differences on the Mini Mental State Exam, Financial Situational Awareness, Psychological Vulnerability, Current Decisional Ability, and Susceptibility to undue influence subscales, and Total Lichtenberg Financial Decision Rating Scale Score. Study findings suggest that impaired decisional abilities may render older adults more vulnerable to financial exploitation, and that the LFDRS is a valid tool for measuring both decisional abilities and financial exploitation. PMID:26285038

National Aeronautics and Space Administration: Leadership and Systems Needed to Effect Financial Management Improvements

DTIC Science & Technology

2002-03-20

financial reporting requirements-an unqualified opinion on its financial statements, no material internal control weaknesses, and financial management systems that are in substantial compliance the requirements of the Federal Financial Management Improvement Act (FFMIA). This implied that NASA not only could generate reliable information once a year for external financial reporting purposes but also could provide accurate, reliable information for day-today decision-making. In contrast with the unqualified or clean audit opinions of its previous

Inmate Perceptions of Financial Education Needs: Suggestions for Financial Educators

ERIC Educational Resources Information Center

Call, Lindsay Larson; Dyer, W. Justin; Wiley, Angela R.; Day, Randal D.

2013-01-01

Recently, national attention has turned to the need for increased financial education, particularly for low-income populations. Incarcerated individuals represent a growing low-income group with unique needs that could likely benefit from financial education. However, few studies have examined the specific financial education needs of inmates,…

Financial Incentive Increases CPAP Acceptance in Patients from Low Socioeconomic Background

PubMed Central

Tarasiuk, Ariel; Reznor, Gally; Greenberg-Dotan, Sari; Reuveni, Haim

2012-01-01

Objective We explored whether financial incentives have a role in patients′ decisions to accept (purchase) a continuous positive airway pressure (CPAP) device in a healthcare system that requires cost sharing. Design Longitudinal interventional study. Patients The group receiving financial incentive (n = 137, 50.8±10.6 years, apnea/hypopnea index (AHI) 38.7±19.9 events/hr) and the control group (n = 121, 50.9±10.3 years, AHI 39.9±22) underwent attendant titration and a two-week adaptation to CPAP. Patients in the control group had a co-payment of $330–660; the financial incentive group paid a subsidized price of $55. Results CPAP acceptance was 43% greater (p = 0.02) in the financial incentive group. CPAP acceptance among the low socioeconomic strata (n = 113) (adjusting for age, gender, BMI, tobacco smoking) was enhanced by financial incentive (OR, 95% CI) (3.43, 1.09–10.85), age (1.1, 1.03–1.17), AHI (>30 vs. <30) (4.87, 1.56–15.2), and by family/friends who had positive experience with CPAP (4.29, 1.05–17.51). Among average/high-income patients (n = 145) CPAP acceptance was affected by AHI (>30 vs. <30) (3.16, 1.14–8.75), living with a partner (8.82, 1.03–75.8) but not by the financial incentive. At one-year follow-up CPAP adherence was similar in the financial incentive and control groups, 35% and 39%, respectively (p = 0.82). Adherence rate was sensitive to education (+yr) (1.28, 1.06–1.55) and AHI (>30 vs. <30) (5.25, 1.34–18.5). Conclusions Minimizing cost sharing reduces a barrier for CPAP acceptance among low socioeconomic status patients. Thus, financial incentive should be applied as a policy to encourage CPAP treatment, especially among low socioeconomic strata patients. PMID:22479368

Development of an Effective School-Based Financial Management Profile in Malaysia: The Delphi Method Application

ERIC Educational Resources Information Center

Radzi, Norfariza Mohd; Ghani, Muhammad Faizal A.; Siraj, Saedah

2015-01-01

The agenda for national development requires a persistent improvement in education as a tool for creating knowledgeable human capital, highly skilled labour, a high technology society and ultimately a highly civilized nation for the future challenging world. It requires considerable financial and technical investment as well as effective and…

Balloon-borne radiometer measurements of Northern Hemisphere mid-latitude stratospheric HNO3 profiles spanning 12 years

NASA Astrophysics Data System (ADS)

Toohey, M.; Quine, B. M.; Strong, K.; Bernath, P. F.; Boone, C. D.; Jonsson, A. I.; McElroy, C. T.; Walker, K. A.; Wunch, D.

2007-12-01

Low-resolution atmospheric thermal emission spectra collected by balloon-borne radiometers over the time span of 1990-2002 are used to retrieve vertical profiles of HNO3, CFC-11 and CFC-12 volume mixing ratios between approximately 10 and 35 km altitude. All of the data analyzed have been collected from launches from a Northern Hemisphere mid-latitude site, during late summer, when stratospheric dynamic variability is at a minimum. The retrieval technique incorporates detailed forward modeling of the instrument and the radiative properties of the atmosphere, and obtains a best fit between modeled and measured spectra through a combination of onion-peeling and optimization steps. The retrieved HNO3 profiles are consistent over the 12-year period, and are consistent with recent measurements by the Atmospheric Chemistry Experiment-Fourier transform spectrometer satellite instrument. We therefore find no evidence of long-term changes in the HNO3 summer mid-latitude profile, although the uncertainty of our measurements precludes a conclusive trend analysis.

Balloon-borne radiometer measurement of Northern Hemisphere mid-latitude stratospheric HNO3 profiles spanning 12 years

NASA Astrophysics Data System (ADS)

Toohey, M.; Quine, B. M.; Strong, K.; Bernath, P. F.; Boone, C. D.; Jonsson, A. I.; McElroy, C. T.; Walker, K. A.; Wunch, D.

2007-08-01

Low-resolution atmospheric thermal emission spectra collected by balloon-borne radiometers over the time span of 1990-2002 are used to retrieve vertical profiles of HNO3, CFC-11 and CFC-12 volume mixing ratios between approximately 10 and 35 km altitude. All of the data analyzed have been collected from launches from a Northern Hemisphere mid-latitude site, during late summer, when stratospheric dynamic variability is at a minimum. The retrieval technique incorporates detailed forward modeling of the instrument and the radiative properties of the atmosphere, and obtains a best fit between modeled and measured spectra through a combination of onion-peeling and global optimization steps. The retrieved HNO3 profiles are consistent over the 12-year period, and are consistent with recent measurements by the Atmospheric Chemistry Experiment-Fourier transform spectrometer satellite instrument. This suggests that, to within the errors of the 1990 measurements, there has been no significant change in the HNO3 summer mid-latitude profile.

Financial Report of Ontario Universities, 1983-84. Volume I, Universities.

ERIC Educational Resources Information Center

Council of Ontario Universities, Toronto. Research Div.

Fiscal year 1983 data on the total revenue and expenses and changes in fund balances of the 21 provincially assisted universities of Ontario are presented. The categories and definitions that are used to present financial data are explained. In addition to financial data for each institution, summary information for all schools on a consolidated…

Clearing the Path: Delivering Financial Aid to Community College Students

ERIC Educational Resources Information Center

Frick Cardelle, Rachel A.

2013-01-01

Low- and middle-income students at public, two-year institutions too often do not apply for college financial aid (Advisory Committee on Student Financial Assistance, 2008; Kantrowitz, 2009a, 2011). This research first examines national data to identify what the risk factors are for not applying and compares those risk factors for students at…

First-year dental students' motivation and attitudes for choosing the dental profession.

PubMed

Avramova, Nadya; Yaneva, Krassimira; Bonev, Boyko

2014-01-01

To determine first-year dental students' current motivation and attitudes for choosing the dental profession at the Faculty of Dental Medicine, Medical University - Sofia, Bulgaria. An anonymous questionnaire, consisting of 12 questions about students' socio-demographic profile and their motivation for choosing dentistry, was administered to 119 first-year dental students at the Faculty of Dental Medicine of the Medical University of Sofia. The study was conducted at the beginning of the 2012-2013 academic year. The data was processed and analyzed with the following software: Microsoft Windows Server 2008 R2; Microsoft SQL Server 2008; Internet Information Server 7.5.; Microsoft SharePoint Server 2010. The majority of the students (73%) were self-motivated for choosing dentistry as a career; 61% of them did not have relatives in the medical profession; 43% chose dental medicine because it is a prestigious, humane and noble profession; 50% - for financial security; 59% - because of the independence that it provides. There were no significant differences in the motivation between males and females. Independence, financial security and 'prestige' were the predominant motivating factors in this group of first-year dental students. Determining the reasons for choosing dentistry has important implications for the selection and training of students as well as for their future job satisfaction. Copyright © 2014 by Academy of Sciences and Arts of Bosnia and Herzegovina.

Pilot Feasibility Study of an Oncology Financial Navigation Program.

PubMed

Shankaran, Veena; Leahy, Tony; Steelquist, Jordan; Watabayashi, Kate; Linden, Hannah; Ramsey, Scott; Schwartz, Naomi; Kreizenbeck, Karma; Nelson, Judy; Balch, Alan; Singleton, Erin; Gallagher, Kathleen; Overstreet, Karen

2018-02-01

Few studies have reported on interventions to alleviate financial toxicity in patients with cancer. We developed a financial navigation program in collaboration with our partners, Consumer Education and Training Services (CENTS) and Patient Advocate Foundation (PAF), to improve patient knowledge about treatment costs, provide financial counseling, and to help manage out-of-pocket expenses. We conducted a pilot study to assess the feasibility and impact of this program. Patients with cancer received a financial education course followed by monthly contact with a CENTS financial counselor and a PAF case manager for 6 months. We measured program adherence, self-reported financial burden and anxiety, program satisfaction, and type of assistance provided. Thirty-four patients (median age, 60.5 years) were consented (85% white and 50% commercially insured). Debt, income declines, and loans were reported by 55%, 55%, and 30% of patients, respectively. CENTS counselors assisted most often with budgeting, retirement planning, and medical bill questions. PAF case managers assisted with applications for appropriate insurance coverage, cost of living issues (eg, housing, transportation), and disability applications. High financial burden and anxiety about costs (4 or 5 on a Likert scale) were reported at baseline by 37% and 47% of patients, respectively. Anxiety about costs decreased over time in 33% of patients, whereas self-reported financial burden did not substantially change. Implementing an oncology financial navigation program is feasible, provides concrete assistance in navigating the cost of care, and mitigates anxiety about costs in a subset of patients. Future work will focus on measuring the program's impact on financial and clinical outcomes.

Out-of-Pocket Financial Burden for Low-Income Families with Children: Socioeconomic Disparities and Effects of Insurance

PubMed Central

Galbraith, Alison A; Wong, Sabrina T; Kim, Sue E; Newacheck, Paul W

2005-01-01

Objective To determine whether socioeconomic disparities exist in the financial burden of out-of-pocket (OOP) health care expenditures for families with children, and whether health insurance coverage decreases financial burden for low-income families. Data Source The Household Component of the 2001 Medical Expenditure Panel Survey. Study Design Cross-sectional family-level analysis. We used bivariate statistics to examine whether financial burden varied by poverty level. Multivariate regression models were used to assess whether family insurance coverage was associated with level of financial burden for low-income families. The main outcome was financial burden, defined as the proportion of family income spent on OOP health care expenditures, including premiums, for all family members. Data Collection/Extraction We aggregated annual OOP expenditures for all members of 4,531 families with a child <18 years old. Family insurance coverage was categorized as follows: (1) all members publicly insured all year, (2) all members privately insured all year, (3) all members uninsured all year, (4) partial coverage, or (5) mix of public and private with no uninsured periods. Principal Findings A regressive gradient was noted for financial burden across income groups, with families with incomes <100 percent of the Federal Poverty Level (FPL) spending a mean of $119.66 OOP per $1,000 of family income and families with incomes 100–199 percent FPL spending $66.30 OOP per $1,000, compared with $37.75 for families with incomes >400 percent FPL. For low-income families (<200 percent FPL), there was a 785 percent decrease in financial burden for those with full-year public coverage compared with those with full-year private insurance (p<.001). Conclusions Socioeconomic disparities exist in the financial burden of OOP health care expenditures for families with children. For low-income families, full-year public coverage provides significantly greater protection from financial

Financial Reporting: Framework for Analyzing Federal Agency Financial Statements

DTIC Science & Technology

1991-03-01

the only source that would be used to pay current liabilities. 6;Loyd C. Heath, Financial Reporting and the Evaluation of Solvency (New York: AICPA...when assessing department programs and deter- mining public policy. With improved financial reporting as an objective, we plan to continue working...Golembiewski, Robert T. and Jack Rabin, ed. Public Budgeting and Finance. New York- Marcel Dekker, Inc., 1983. Heath, Loyd C., Financial Reporting and the

Profiles of Career Education Projects. Second Year's Program. Fiscal Year 1976 Funding.

ERIC Educational Resources Information Center

Pacific Consultants, Washington, DC.

Short summaries are given of 71 exemplary and demonstration career education projects funded by the Office of Career Education in 1976. The profiles are grouped into five categories and arranged alphabetically by State within each category: (1) Incremental Quality Improvement in K-12 Career Education Programs (32 projects); (2) Effective Methods…

The financial crisis in Europe: Impact on satisfaction with life.

PubMed

Clench-Aas, Jocelyne; Holte, Arne

2017-08-01

The 2008 financial crisis in Europe came abruptly and surprisingly. Many countries also suffered a second recession during the period 2010-2012. We examined the impact of the crisis on life satisfaction (LS) by country and individual socioeconomic level. We used a representative sample from the European Social Survey (2002-2014) with data from 26 countries ( N = 294,407). LS was measured with a single question with 11 response alternatives. Time from start of crisis (either 2008 or 2010-2012) was determined separately for each interview. Data were analyzed by multilevel analysis Results: There was a sharp decrease in LS in the beginning of the crisis in 2008, and another, but not so severe, decline in 2011, each of them of short duration. However, there was also a slight and progressive yearly decrease in LS that continued one to at least 3 years after either financial crisis that was independent of the effect of being unemployed. Associations varied considerably between countries. A negative decline after the financial crisis was especially evident among those in the most educated groups, and in those in the higher occupational levels. The 2008 financial crisis had a double effect on LS: (1) a sharp short-term decrease consistent with the Easterlin paradox; (2) a slighter long-term progressive decrease that was over and above the strong negative relationship with unemployment that lasted several years. The long-term decline in LS after the start of the financial crisis tended to occur especially in the higher socioeconomic groups.

Profiling first-year students in STEM programs based on autonomous motivation and academic self-concept and relationship with academic achievement.

PubMed

Van Soom, Carolien; Donche, Vincent

2014-01-01

The low success rate of first-year college students in Science, Technology, Engineering, and Mathematics (STEM) programs has spurred many academic achievement studies in which explanatory factors are studied. In this study, we investigated from a person-oriented perspective whether different motivational and academic self-concept profiles could be discerned between male and female first-year college students in STEM and whether differences in early academic achievement were associated with these student groups. Data on autonomous motivation, academic self-concept, and early academic achievement of 1,400 first-year STEM college students were collected. Cluster analyses were used to distinguish motivational profiles based on the relative levels of autonomous motivation and academic self-concept for male and female students. Differences in early academic achievement of the various profiles were studied by means of ANCOVA. Four different motivational profiles were discerned based on the dimensions of autonomous motivation (A) and academic self-concept (S): students scoring high and respectively low on both dimensions (HA-HS or LA-LS), and students scoring high on one dimension and low on the other (HA-LS or LA-HS). Also gender differences were found in this study: male students with high levels of academic self-concept and autonomous motivation had higher academic achievement compared to male students with low levels on both motivational dimensions. For female students, motivational profiles were not associated with academic achievement. The findings partially confirm the internal and external validity of the motivational theories underpinning this study and extend the present insights on identifying subgroup(s) of at risk students in contemporary STEM programs at university level.

Profiling First-Year Students in STEM Programs Based on Autonomous Motivation and Academic Self-Concept and Relationship with Academic Achievement

PubMed Central

Van Soom, Carolien; Donche, Vincent

2014-01-01

The low success rate of first-year college students in Science, Technology, Engineering, and Mathematics (STEM) programs has spurred many academic achievement studies in which explanatory factors are studied. In this study, we investigated from a person-oriented perspective whether different motivational and academic self-concept profiles could be discerned between male and female first-year college students in STEM and whether differences in early academic achievement were associated with these student groups. Data on autonomous motivation, academic self-concept, and early academic achievement of 1,400 first-year STEM college students were collected. Cluster analyses were used to distinguish motivational profiles based on the relative levels of autonomous motivation and academic self-concept for male and female students. Differences in early academic achievement of the various profiles were studied by means of ANCOVA. Four different motivational profiles were discerned based on the dimensions of autonomous motivation (A) and academic self-concept (S): students scoring high and respectively low on both dimensions (HA-HS or LA-LS), and students scoring high on one dimension and low on the other (HA-LS or LA-HS). Also gender differences were found in this study: male students with high levels of academic self-concept and autonomous motivation had higher academic achievement compared to male students with low levels on both motivational dimensions. For female students, motivational profiles were not associated with academic achievement. The findings partially confirm the internal and external validity of the motivational theories underpinning this study and extend the present insights on identifying subgroup(s) of at risk students in contemporary STEM programs at university level. PMID:25390942

The Effects of Financial Education and Networks on Business Students' Financial Literacy

ERIC Educational Resources Information Center

Chung, Yunhyung; Park, Youngkyun

2014-01-01

This study investigates the joint effects of financial education and educational networks on students' financial literacy. With a sample (N = 105) of senior students in a business college, the study finds that not only financial education, but also strong networks with professors, are positively related to the financial literacy of business…

Consolidated FY 1995 Financial Report on Defense Organizations Receiving Department 97 Appropriations

DTIC Science & Technology

1996-10-31

consolidated financial statements for FY 1996 and each succeeding year. In his memorandum dated June 6, 1995, the DoD Deputy Chief Financial Officer notified the DoD Components of the FY 1996 requirement to prepare and submit financial statements in accordance with the Federal Financial Management Act of 1994. We reviewed the adjusted trial balance submissions of 29 Defense organizations that received a total of $37 billion in Department 97 funds for FY 1995. Department 97 funds are general fund appropriations allocated to Defense organizations and the Military

The Impact of Financial Reward Contingencies on Cognitive Function Profiles in Adult ADHD

PubMed Central

Marx, Ivo; Höpcke, Cornelia; Berger, Christoph; Wandschneider, Roland; Herpertz, Sabine C.

2013-01-01

Objectives Although it is well established that cognitive performance in children with attention-deficit/hyperactivity disorder (ADHD) is affected by reward and that key deficits associated with the disorder may thereby be attenuated or even compensated, this phenomenon in adults with ADHD has thus far not been addressed. Therefore, the aim of the present study was to examine the motivating effect of financial reward on task performance in adults with ADHD by focusing on the domains of executive functioning, attention, time perception, and delay aversion. Methods We examined male and female adults aged 18–40 years with ADHD (n = 38) along with a matched control group (n = 40) using six well-established experimental paradigms. Results Impaired performance in the ADHD group was observed for stop-signal omission errors, n-back accuracy, reaction time variability in the continuous performance task, and time reproduction accuracy, and reward normalized time reproduction accuracy. Furthermore, when rewarded, subjects with ADHD exhibited longer reaction times and fewer false positives in the continuous performance task, which suggests the use of strategies to prevent impulsivity errors. Conclusions Taken together, our results support the existence of both cognitive and motivational mechanisms for the disorder, which is in line with current models of ADHD. Furthermore, our data suggest cognitive strategies of “stopping and thinking” as a possible underlying mechanism for task improvement that seems to be mediated by reward, which highlights the importance of the interaction between motivation and cognition in adult ADHD. PMID:23840573

Financial Strain, Trajectories of Marital Processes, and African American Newlyweds' Marital Instability

PubMed Central

Barton, Allen W.; Bryant, Chalandra M.

2016-01-01

The present study examined the longitudinal associations among financial strain, trajectories of marital processes, and increases in marital instability concerns among a sample of 280 African American newlywed couples followed over the first three years of marriage. Results from dyadic structural equation modeling revealed that financial strain experienced during the early years of marriage was associated with increased marital instability concerns for both husbands and wives. Latent growth curves of marital processes revealed mean declines in appraisals of spousal warmth and increases in appraisals of spousal hostility, with variability between individuals in rates of decline in warmth; further, wives' appraisals of spousal warmth covaried with levels of financial strain, such that high levels of financial strain were associated with steeper declines in spousal warmth appraisals. For both husbands and wives, rates of change in spousal warmth appraisals had a greater influence on increases in marital instability concerns than either starting levels of spousal warmth appraisals or financial strain. Findings highlight the long-term associations between external stress and trajectories of marital appraisals as well as their relative effects on marital distress. PMID:26998640

Hong Kong domestic health spending: financial years 1989/90 to 2011/12.

PubMed

Tin, K Y K; Tsoi, P K O; Lee, Y H; Chong, D S Y; Lam, D W S; Yeung, A Y T; Ma, E S K; Maw, C K C

2015-06-01

This report presents the latest estimates of Hong Kong domestic health spending for financial years 1989/90 to 2011/12, cross-stratified and categorized by financing source, provider, and function. Total expenditure on health (TEH) was HK$101 985 million in financial year 2011/12, which represents an increase of HK$8580 million or 9.2% over the preceding year. TEH grew faster relative to gross domestic product (GDP) leading to a rise in TEH as a percentage of GDP from 5.1% in 2010/11 to 5.2% in 2011/12. During the period 1989/90 to 2011/12, total health spending per capita (at constant 2012 prices) grew at an average annual rate of 4.8%, which was faster than the average annual growth rate of per capita GDP by 1.8 percentage points. In 2011/12, public and private expenditure on health increased by 8.3% and 10.0% when compared with 2010/11, reaching HK$49,262 million and HK$52,723 million respectively. Consequently, public share of total health expenditure dropped slightly from 48.7% to 48.3% over the year. Of private spending, the most important source of health financing was out-of-pocket payments by households (34.9% of TEH), followed by employer-provided group medical benefits (7.5%) and private insurance (7.4%). It is worth noting that private insurance will likely take over employers as the second largest private payer if the insurance market continues to expand at the current rate. Of the HK$101,985 million total health expenditure in 2011/12, current expenditure comprised HK$96,572 million (94.7%), whereas HK$5413 million (5.3%) was for capital expenses (ie investment in medical facilities). Analysed by health care function, services of curative care accounted for the largest share of total health spending (65.2%), which was made up of ambulatory services (33.6%), in-patient curative care (26.9%), day patient hospital services (4.1%), and home care (0.5%). Notwithstanding its small share, the total spending for day patient hospital services shows an

17 CFR 210.3-06 - Financial statements covering a period of nine to twelve months.

Code of Federal Regulations, 2010 CFR

2010-04-01

... consecutive years (with not more than 12 months included in any period reported upon), the filing of financial... statements covering a period of 9 to 12 months shall be deemed to satisfy a requirement for filing financial statements for a period of 1 year where: (a) The issuer has changed its fiscal year; (b) The issuer has made...

Financial Statement Audit: U.S. Department of Education, Federal Direct Student Loan Program for the Year Ended September 30, 1994. Audit Control Number 17-48320.

ERIC Educational Resources Information Center

Office of Inspector General (ED), Washington, DC.

An independent audit was done of the principal financial statements of the William D. Ford Federal Direct Loan Program of the Department of Education for the year ending September 30, 1994. In planning and performing the review the auditors considered the internal control structure of the program in order to determine auditing procedures. The…

7 CFR 3052.310 - Financial statements.

Code of Federal Regulations, 2010 CFR

2010-01-01

... organizational unit and fiscal year that is chosen to meet the requirements of this part. However, organization-wide financial statements may also include departments, agencies, and other organizational units that... within the Federal agency. For example, the National Institutes of Health is a major subdivision in the...

29 CFR 99.310 - Financial statements.

Code of Federal Regulations, 2010 CFR

2010-07-01

... organizational unit and fiscal year that is chosen to meet the requirements of this part. However, organization-wide financial statements may also include departments, agencies, and other organizational units that... within the Federal agency. For example, the National Institutes of Health is a major subdivision in the...

7 CFR 3052.310 - Financial statements.

Code of Federal Regulations, 2011 CFR

2011-01-01

... organizational unit and fiscal year that is chosen to meet the requirements of this part. However, organization-wide financial statements may also include departments, agencies, and other organizational units that... within the Federal agency. For example, the National Institutes of Health is a major subdivision in the...

29 CFR 99.310 - Financial statements.

Code of Federal Regulations, 2011 CFR

2011-07-01

... organizational unit and fiscal year that is chosen to meet the requirements of this part. However, organization-wide financial statements may also include departments, agencies, and other organizational units that... within the Federal agency. For example, the National Institutes of Health is a major subdivision in the...

Bile acid profiles over 5 years after gastric bypass and duodenal switch: results from a randomized clinical trial.

PubMed

Risstad, Hilde; Kristinsson, Jon A; Fagerland, Morten W; le Roux, Carel W; Birkeland, Kåre I; Gulseth, Hanne L; Thorsby, Per M; Vincent, Royce P; Engström, My; Olbers, Torsten; Mala, Tom

2017-09-01

Bile acids have been proposed as key mediators of the metabolic effects after bariatric surgery. Currently no reports on bile acid profiles after duodenal switch exist, and long-term data after gastric bypass are lacking. To investigate bile acid profiles up to 5 years after Roux-en-Y gastric bypass and biliopancreatic diversion with duodenal switch and to explore the relationship among bile acids and weight loss, lipid profile, and glucose metabolism. Two Scandinavian University Hospitals. We present data from a randomized clinical trial of 60 patients with body mass index 50-60 kg/m 2 operated with gastric bypass or duodenal switch. Repeated measurements of total and individual bile acids from fasting serum during 5 years after surgery were performed. Mean concentrations of total bile acids increased from 2.3 µmol/L (95% confidence interval [CI], -.1 to 4.7) at baseline to 5.9 µmol/L (3.5-8.3) 5 years after gastric bypass and from 1.0 µmol/L (95% CI, -1.4 to 3.5) to 9.5 µmol/L (95% CI, 7.1-11.9) after duodenal switch; mean between-group difference was -4.8 µmol/L (95% CI, -9.3 to -.3), P = .036. Mean concentrations of primary bile acids increased more after duodenal switch, whereas secondary bile acids increased proportionally across the groups. Higher levels of total bile acids at 5 years were associated with lower body mass index, greater weight loss, and lower total cholesterol. Total bile acid concentrations increased substantially over 5 years after both gastric bypass and duodenal switch, with greater increases in total and primary bile acids after duodenal switch. (Surg Obes Relat Dis 2017;0:000-000.) © 2017 American Society for Metabolic and Bariatric Surgery. All rights reserved. Copyright © 2017 American Society for Bariatric Surgery. Published by Elsevier Inc. All rights reserved.

[Attempted suicide during the financial crisis in Athens].

PubMed

Stavrianakos, K; Kontaxakis, V; Moussas, G; Paplos, K; Papaslanis, T; Havaki-Kontaxaki, B; Papadimitriou, Gn

2014-01-01

Suicidal behavior is considered as the result of complex cognitive and emotional processes and it is a timeless, global and multifactorial phenomenon. Periods of financial crises in the past, such as the Great Depression in the USA in 1929 and the economic crises of Asia, Russia and Argentina in the late 1990s, have been associated with impairment of mental health of the economically affected. Unemployment, job insecurity, debts, poverty and social exclusion seems to lead to higher incidence of anxiety and depressive symptoms and increased suicidality. Alcohol and substance use and the reduction of the state budget for health services reinforce the negative effects of the economic recession on mental health. The financial crisis which currently affects many European countries began in 2008 and its impact on the mental health of European citizens is in progress. Greece is probably the most affected country by the European financial crisis. The aim of this study is to investigate the potential impact of the crisis' consequences on the attempted suicide rates in the Athens population and the differentiation of suicide attempters on social, demographic and clinical-psychopathological parameters during the crisis. A retrospective study was conducted. The semi-structured records of 165 attempters who were hospitalized in the Internal Medicine Clinics of the "Sotiria" General Hospital in Athens, after attempted suicide in the years 2007 and 2011, before and during the financial crisis respectively, were studied. Among suicide attempters 95(57.6%) were suffering from mental disorders. Most often diagnoses were these of mood disorders (n=60, 63.2%). Demographic data, current psychiatric disorder, previous suicide attempt and severity of psychopathology at the time of suicide attempt were recorded for each patient. Furthermore, the severity of each suicide attempt was estimated. Suicide attempts were 70 in 2007, before the financial crisis (mean age 36.9 years, 71% women

Integrating Physical Actions and Financial Instruments to Manage Environmental Financial Risk

NASA Astrophysics Data System (ADS)

Foster, B.

2016-12-01

Exposure to extreme weather events can be reduced through physical actions (e.g., dams/reservoirs) or mitigated financially (e.g., insurance). Often physical actions involve investments in expensive infrastructure that reduce exposure, but whose benefits are only occasionally realized. Financial risk management does not reduce the impacts of an event, but rather redistributes them temporally, albeit at a cost. Nonetheless, these costs are typically much smaller, at least in the short run, than those incurred for physical actions. Financial strategies are also more flexible than physical ones in the face of an uncertain future. Financial contracts specifically designed to manage extreme environmental risks are becoming more common and can either replace or complement infrastructural investments as part of a risk management portfolio. In order to make optimal decisions as to the relative levels of physical and financial risk mitigation to employ, it is necessary to understand the relative merits of each strategy. This research develops a method for analyzing tradeoffs between physical and financial risk management strategies. We identify the unique cost and benefit properties of each strategy and integrate them into a single model that details the tradeoffs involved in various portfolios of physical and financial strategies. These methods are then applied to evaluate decisions to pursue emergency dredging during drought on the Mississippi River, which is used to mitigate the increased costs and/or reduced revenues barge operators face when water levels are low. Currently the U.S. Army Corps of Engineers funds most emergency dredging operations during major droughts and they are considering more intensive strategies for future droughts. Barge carriers and shippers though could manage at least some portion of their financial risks through a series of existing and experimental financial contracts. This work involves the formulation of these experimental contracts and

Deficiencies in FY 1998 DOD Financial Statements and Progress Toward Improved Financial Reporting

DTIC Science & Technology

1999-11-26

DEFICIENCIES IN FY 1998 DOD FINANCIAL STATEMENTS AND PROGRESS TOWARD IMPROVED FINANCIAL REPORTING Report No. D-2000-041 November 26, 1999 Office... Financial Reporting (Report No. D-2000-041) We are providing this audit report for information and use. It identifies and summarizes the major...8FI-2025.02) Deficiencies in FY 1998 DoD Financial Statements and Progress Toward Improved Financial Reporting Executive Summary Introduction

Economic Cognitions Among Older Adults: Parental Socialization Predicts Financial Planning for Retirement

PubMed Central

Palaci, Francisco; Jiménez, Irene; Topa, Gabriela

2017-01-01

Drawing on the model on financial planning for retirement (FPR), the aim of this work is to explore how parental economic socialization both directly and indirectly affects FPR through the mediation of financial literacy, financial planning decisions and financial management. Data from a sample of 280 participants aged between 45 and 63 years were used. The results show that parental economic socialization directly and indirectly influences FPR. Moreover, parental economic behavior acts as a positive model for the development of financial literacy and skills and for decisions about FPR. All the variables increased the explained variance of FPR. Lastly, we discuss the process by which parental economic socialization is positively related to financial literacy and skills that impact on FPR, indicating some implications and future lines of research. PMID:29209198

Economic Cognitions Among Older Adults: Parental Socialization Predicts Financial Planning for Retirement.

PubMed

Palaci, Francisco; Jiménez, Irene; Topa, Gabriela

2017-01-01

Drawing on the model on financial planning for retirement (FPR), the aim of this work is to explore how parental economic socialization both directly and indirectly affects FPR through the mediation of financial literacy, financial planning decisions and financial management. Data from a sample of 280 participants aged between 45 and 63 years were used. The results show that parental economic socialization directly and indirectly influences FPR. Moreover, parental economic behavior acts as a positive model for the development of financial literacy and skills and for decisions about FPR. All the variables increased the explained variance of FPR. Lastly, we discuss the process by which parental economic socialization is positively related to financial literacy and skills that impact on FPR, indicating some implications and future lines of research.

77 FR 27381 - Financial Crimes Enforcement Network: Customer Due Diligence Requirements for Financial...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-05-10

...-AB15 Financial Crimes Enforcement Network: Customer Due Diligence Requirements for Financial... concerning customer due diligence requirements for financial institutions. DATES: Written comments on the... customer due diligence requirements for financial institutions.\\1\\ FinCEN received several comments on the...

Financial Management: Major Deficiencies in Financial Reporting for Other Defense Organizations-General Funds

DTIC Science & Technology

2002-05-31

explains major financial reporting deficiencies that diminish the quality and utility of the Other Defense Organizations-General Funds financial reports...Accounting Service have taken steps to improve the financial reporting process of the Other Defense Organizations, deficiencies related to financial

Relevance of Perpetrator Identity to Reporting Elder Financial and Emotional Mistreatment.

PubMed

Acierno, Ron; Steedley, Mara; Hernandez-Tejada, Melba A; Frook, Gabrielle; Watkins, Jordan; Muzzy, Wendy

2018-04-01

The National Elder Mistreatment Study (NEMS) found that 5.2% of community older adults experienced financial abuse, and 4.6% experienced emotional mistreatment in the past year. Unfortunately, the majority of abuse was not reported to the authorities. This study investigated reasons for non-reporting. In all, 774 NEMS participants were surveyed 8 years later via telephone to assess past-year financial and emotional mistreatment, perpetrator status, and whether any of these episodes were reported to authorities. In total, 87.5% of financial abuse by family, friends, or acquaintances was not reported versus 33% of that perpetrated by strangers; for emotional mistreatment, 89.9% of that perpetrated by family, friends, and acquaintances was not reported, compared with 83.3% by strangers. Reasons for non-reporting of emotional abuse centered largely around with "not wanting publicity" and "not wanting to get the perpetrator in trouble," while no consistent reason emerged for failure to report stranger-perpetrated mistreatment.

Exploring the Classroom Practices That May Enable a Compassionate Approach to Financial Literacy Education

ERIC Educational Resources Information Center

Blue, Levon Ellen; O'Brien, Mia; Makar, Katie

2018-01-01

From an early age, children are faced with financial dilemmas and are expected to make effective financial decisions about money. In this paper, we explore the classroom practices that may enable a compassionate approach to financial literacy education. We observed an inquiry-based mathematics lesson in a Year 4 primary school classroom. The…

Financial Dialogue between Government and Industry

DTIC Science & Technology

1988-04-01

concept of a product-innovation spectrum of activities; a Manufact - uring Process Spectrum of activities; and a spectrum of Financial Support...for merger’s sake. Over the past 20 years, a number of surveys undertaken in such sectors as steel, aluminum, petroleum and food processing have all

Marketing Financial Aid

ERIC Educational Resources Information Center

Huddleston, Thomas, Jr.; Batty, Burt F.

1978-01-01

Student financial assistance services are becoming a major part of the institutional marketing plan as traditional college-age students decline in numbers and price competition among institutions increases. The effect of financial aid on enrollment and admissions processes is discussed along with the role of the financial aid officer. (Author/LBH)

Financial Knowledge and Aptitudes: Impacts on College Students' Financial Well-Being

ERIC Educational Resources Information Center

Chan, S. Fiona; Chau, Albert Wai-Lap; Chan, Kim Yin-Kwan

2012-01-01

The study examines relationship between college students' money-related aptitudes, financial management practices and financial well-being. By integrating Kidwell, Brinberg and Turrisi's model of money management (2003) and other research on financial well-being, we surveyed 802 university students in Hong Kong. Our findings confirm the hypothesis…

The Effect of Policy Changes of State Scholarship Programs on Enrollment and Financial Aid Awards to Students Attending Two-Year Technical Colleges in Georgia

ERIC Educational Resources Information Center

Whitlock, Tonya F.

2013-01-01

This dissertation is a policy evaluation of the HOPE Grant Program in the state of Georgia. It examines if the HOPE Grant policy change related to the shifts in enrollment and financial aid awards at two-year technical colleges in Georgia. It particularly focuses on the FY2011 policy change where the GPA was raised from a 2.0 to a 3.0 as a…

Lawrence Berkeley National Laboratory 2016 Annual Financial Report

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

Williams, Kim, P.; Williams, Kim, P.

and remain cost-competitive. Through a comprehensive approach to prioritize competing needs, the Lab ended the year in a favorable financial position. The Office of the Chief Financial Officer (OCFO) played a key role in providing analysis and decision support to Executive Leadership, enabling the Lab to enhance its financial management strategies. In FY2016, the OCFO updated its analytic approaches and models to enhance long term financial projections under various funding and investment scenarios, and to assess total cost of ownership for major proposed investments. These improvements provided the new Lab Director and Senior Leadership with more comprehensive information and analytic support for planning and prioritization efforts. Within the OCFO, we focused on core operations and key initiatives defined in our OCFO Strategic Roadmap. The Lab’s Financial System transitioned from stabilization to optimization, with a focus on expanding the financial reporting capabilities considerably. We completed implementation of the eCommerce platform, achieving a notable outcome for the Lab in close partnership with DOE’s Office of Science. In other accomplishments, we launched a financial literacy program to enable Lab managers and staff to understand and execute their financial management and stewardship responsibilities more effectively; made substantial progress in enhancing our Field Finance model that provides financial support to client divisions and areas; developed a business process governance model to define OCFO business processes, clarify roles, and strengthen service delivery; and implemented a Partners in Leadership training program to build leadership capacity among our staff. We completed a ‘refresh’ of our Strategic Roadmap, which now defines our priorities for FY2017-FY2019. As a part of this effort, we made a subtle but important change to the OCFO mission statement to call out the Lab’s research and stewardship mission to sustain the Lab�

Financial decision-making abilities and financial exploitation in older African Americans: Preliminary validity evidence for the Lichtenberg Financial Decision Rating Scale (LFDRS).

PubMed

Lichtenberg, Peter A; Ficker, Lisa J; Rahman-Filipiak, Annalise

2016-01-01

This study examines preliminary evidence for the Lichtenberg Financial Decision Rating Scale (LFDRS), a new person-centered approach to assessing capacity to make financial decisions, and its relationship to self-reported cases of financial exploitation in 69 older African Americans. More than one third of individuals reporting financial exploitation also had questionable decisional abilities. Overall, decisional ability score and current decision total were significantly associated with cognitive screening test and financial ability scores, demonstrating good criterion validity. Study findings suggest that impaired decisional abilities may render older adults more vulnerable to financial exploitation, and that the LFDRS is a valid tool.

Does electronic health record use improve hospital financial performance? Evidence from panel data.

PubMed

Collum, Taleah H; Menachemi, Nir; Sen, Bisakha

2016-01-01

The aim of this study was to examine the impact of electronic health record (EHR) adoption on hospital financial performance. We constructed a longitudinal panel using data from the three secondary sources: (a) the 2007-2010 American Hospital Association (AHA) Annual Survey, (b) the 2007-2010 AHA Annual Survey Information Technology Supplement, and (c) the 2007-2011 Medicare Cost Reports from Centers for Medicare and Medicaid Services. Because potential financial benefits attributable to EHR adoption may take some time to accrue, we ran regressions with lags of 1 and 2 years that included hospital and year fixed effects to examine the relationship between the level of EHR adoption and three hospital financial performance measures. A change in the level of EHR adoption was not associated with changes in operating margin or return on assets within hospitals. However, total margin was significantly improved, after 2 years, in hospitals that moved from no EHR to having a comprehensive EHR in all areas of their hospital (β = 0.030, p < .034). On the other hand, hospitals that increased their level of EHR adoption but did not achieve hospital-wide comprehensive adoption did not experience changes in any financial performance measures examined. The improvements in total margin, as opposed to operating margin, are likely due to hospital incentive payments under the Health Information Technology for Economic and Clinical Health Act that are reflected in nonpatient revenues and therefore show up in total margin calculations. Thus, after 2 years of EHR adoption, hospital financial performance is observed to improve based only on meaningful use incentive payments. More research will be needed to determine whether EHR adoption impacts financial performance on a longer time horizon.

Reporting of financial and non-financial conflicts of interest by authors of systematic reviews: a methodological survey

PubMed Central

Anouti, Sirine; Al-Gibbawi, Mounir; Abou-Jaoude, Elias A; Hasbani, Divina Justina; Guyatt, Gordon; Akl, Elie A

2016-01-01

Background Conflicts of interest may bias the findings of systematic reviews. The objective of this methodological survey was to assess the frequency and different types of conflicts of interest that authors of Cochrane and non-Cochrane systematic reviews report. Methods We searched for systematic reviews using the Cochrane Database of Systematic Reviews and Ovid MEDLINE (limited to the 119 Core Clinical Journals and the year 2015). We defined a conflict of interest disclosure as the reporting of whether a conflict of interest exists or not, and used a framework to classify conflicts of interest into individual (financial, professional and intellectual) and institutional (financial and advocatory) conflicts of interest. We conducted descriptive and regression analyses. Results Of the 200 systematic reviews, 194 (97%) reported authors' conflicts of interest disclosures, typically in the main document, and in a few cases either online (2%) or on request (5%). Of the 194 Cochrane and non-Cochrane reviews, 49% and 33%, respectively, had at least one author reporting any type of conflict of interest (p=0.023). Institutional conflicts of interest were less frequently reported than individual conflicts of interest, and Cochrane reviews were more likely to report individual intellectual conflicts of interest compared with non-Cochrane reviews (19% and 5%, respectively, p=0.004). Regression analyses showed a positive association between reporting of conflicts of interest (at least one type of conflict of interest, individual financial conflict of interest, institutional financial conflict of interest) and journal impact factor and between reporting individual financial conflicts of interest and pharmacological versus non-pharmacological intervention. Conclusions Although close to half of the published systematic reviews report that authors (typically many) have conflicts of interest, more than half report that they do not. Authors reported individual conflicts of interest

An observational study of emergency department utilization among enrollees of Minnesota Health Care Programs: financial and non-financial barriers have different associations.

PubMed

Shippee, Nathan D; Shippee, Tetyana P; Hess, Erik P; Beebe, Timothy J

2014-02-08

Emergency department (ED) use is costly, and especially frequent among publicly insured populations in the US, who also disproportionately encounter financial (cost/coverage-related) and non-financial/practical barriers to care. The present study examines the distinct associations financial and non-financial barriers to care have with patterns of ED use among a publicly insured population. This observational study uses linked administrative-survey data for enrollees of Minnesota Health Care Programs to examine patterns in ED use-specifically, enrollee self-report of the ED as usual source of care, and past-year count of 0, 1, or 2+ ED visits from administrative data. Main independent variables included a count of seven enrollee-reported financial concerns about healthcare costs and coverage, and a count of seven enrollee-reported non-financial, practical barriers to access (e.g., limited office hours, problems with childcare). Covariates included health, health care, and demographic measures. In multivariate regression models, only financial concerns were positively associated with reporting ED as usual source of care, but only non-financial barriers were significantly associated with greater ED visits. Regression-adjusted values indicated notable differences in ED visits by number of non-financial barriers: zero non-financial barriers meant an adjusted 78% chance of having zero ED visits (95% C.I.: 70.5%-85.5%), 15.9% chance of 1(95% C.I.: 10.4%-21.3%), and 6.2% chance (95% C.I.: 3.5%-8.8%) of 2+ visits, whereas having all seven non-financial barriers meant a 48.2% adjusted chance of zero visits (95% C.I.: 30.9%-65.6%), 31.8% chance of 1 visit (95% C.I.: 24.2%-39.5%), and 20% chance (95% C.I.: 8.4%-31.6%) of 2+ visits. Financial barriers were associated with identifying the ED as one's usual source of care but non-financial barriers were associated with actual ED visits. Outreach/literacy efforts may help reduce reliance on/perception of ED as usual source of care

An observational study of emergency department utilization among enrollees of Minnesota Health Care Programs: financial and non-financial barriers have different associations

PubMed Central

2014-01-01

Background Emergency department (ED) use is costly, and especially frequent among publicly insured populations in the US, who also disproportionately encounter financial (cost/coverage-related) and non-financial/practical barriers to care. The present study examines the distinct associations financial and non-financial barriers to care have with patterns of ED use among a publicly insured population. Methods This observational study uses linked administrative-survey data for enrollees of Minnesota Health Care Programs to examine patterns in ED use—specifically, enrollee self-report of the ED as usual source of care, and past-year count of 0, 1, or 2+ ED visits from administrative data. Main independent variables included a count of seven enrollee-reported financial concerns about healthcare costs and coverage, and a count of seven enrollee-reported non-financial, practical barriers to access (e.g., limited office hours, problems with childcare). Covariates included health, health care, and demographic measures. Results In multivariate regression models, only financial concerns were positively associated with reporting ED as usual source of care, but only non-financial barriers were significantly associated with greater ED visits. Regression-adjusted values indicated notable differences in ED visits by number of non-financial barriers: zero non-financial barriers meant an adjusted 78% chance of having zero ED visits (95% C.I.: 70.5%-85.5%), 15.9% chance of 1(95% C.I.: 10.4%-21.3%), and 6.2% chance (95% C.I.: 3.5%-8.8%) of 2+ visits, whereas having all seven non-financial barriers meant a 48.2% adjusted chance of zero visits (95% C.I.: 30.9%-65.6%), 31.8% chance of 1 visit (95% C.I.: 24.2%-39.5%), and 20% chance (95% C.I.: 8.4%-31.6%) of 2+ visits. Conclusions Financial barriers were associated with identifying the ED as one’s usual source of care but non-financial barriers were associated with actual ED visits. Outreach/literacy efforts may help reduce reliance

Presenting practice financial information.

PubMed

Webster, Lee Ann H

2007-01-01

Medical practice leadership teams, often consisting primarily of physicians with limited financial backgrounds, must make important business decisions and continuously monitor practice operations. In order to competently perform this duty, they need financial reports that are relevant and easy to understand. This article explores financial reporting and decision-making in a physician practice. It discusses reports and tools, such as ratios, graphs, and comparisons, that practices typically include in their reports. Because profitability and cash flow are often the most important financial considerations for physician practices, reports should generally focus on the impact of various activities and potential decisions upon these concerns. This article also provides communication tips for both those presenting practice financial information and those making the decisions. By communicating effectively, these leaders can best use financial information to improve decision-making and maximize financial performance.

More than 100 Colleges Fail Education Department's Test of Financial Strength

ERIC Educational Resources Information Center

Blumenstyk, Goldie

2009-01-01

A newly compiled analysis by the U.S. Department of Education and obtained by "The Chronicle" shows that 114 private nonprofit degree-granting colleges were in such fragile financial condition at the end of their last fiscal year that they failed the department's financial-responsibility test. Colleges that fail the test are subject to extra…

Financial Planning: Strategies and Lessons Learned

ERIC Educational Resources Information Center

Brinkman, Paul T.; Morgan, Anthony W.

2010-01-01

Financial planning is an increasingly critical function within higher education institutions. Its pivotal and multifaceted role is described in detail in this article. Based on many years of experience in higher education, the authors offer practical suggestions on how best to locate the function organizationally and perform it effectively. They…

Producing financially literate medical graduates -- a national need for a brighter Pakistan.

PubMed

Rehman, Rehana; Katpar, Shah Jahan; Hussain, Mehwish; Khan, Rakhshaan

2015-08-01

To compare the awareness of financial wellness between male and female medical students. The cross-sectional questionnaire-based survey was conducted from February to December 2011 and comprised first year medical students belonging to different medical colleges of Karachi. Students from both genders, aged 19-24 years, belonging to all ethnic groups willing to participate were included. A close-ended questionnaire evaluated aspects of financial wellness, using four-point Likert's scale: never, sometimes, mostly, and always from 0 to 4. Besides, factor analysis was performed to investigate common financial wellness among the participants. Of the total 800 students approached, complete responses were received from 736(92%); 210(28.5%) boys and 526(71.5%) girls. The mean financial wellness score of boys was 8.60±3.04 and that of the girls was 7.61±3.12 (p<0.0005). Greater number of boys 93(44%) set both short- and long-term financial goals compared to 180(36%) girls (p=0.03). Besides, 218(42%) girls confined themselves to the budget compared to 81(39%) boys (p>0.05). More boys 71(34%) were spendthrift (p<0.0001) and 57(27%) preferred to keep their savings in bank accounts compared to the girls (p<0.0001). Overall, boys were better in financial security wellness compared to the girls (p=0.001). Male medical students exhibited awareness of financial wellness better than girls.

Need depriving effects of financial insecurity: Implications for well-being and financial behaviors.

PubMed

Weinstein, Netta; Stone, Dan N

2018-06-28

Evidence suggests that experiencing financial insecurity lowers well-being and increases problematic financial behaviors. The present article employs a self-determination theory (SDT; R. M. Ryan & Deci, 2000a) perspective to understand the mechanisms by which experiencing financial insecurity contributes to these detrimental outcomes. Informed by SDT, we expected that the basic psychological needs for autonomy, competence, and relatedness would drive these effects. Studies were concerned with individuals' general experiences of financial insecurity (using community samples; Studies 1 and 2), and employed manipulations involving self-reflection (Study 3) and hypothetical scenarios (Study 4). Findings demonstrated that financially insecure conditions undermined basic psychological needs and lowered well-being (measured in terms of self-esteem, depression, and anxiety). In addition, lower satisfaction of basic psychological needs linked financial insecurity to a greater likelihood of engaging in financial cheating (Studies 2 and 3) and risky financial decisions (Study 4). Importantly, this pattern of effects remained in evidence across socioeconomically diverse samples and income levels. We discuss implications for future interventions to improve the wellness of individuals in financially insecure circumstances. (PsycINFO Database Record (c) 2018 APA, all rights reserved).

The Relationship of Revenue Dispersion to Several Indicators of Institutional Financial Conditions.

ERIC Educational Resources Information Center

Taylor, Barbara A.

The relationship between revenue dispersion and several indicators of financial condition in four-year colleges and universities was studied. Revenue dispersion is a measure of the diversity of institutional income sources. It was hypothesized that revenue dispersion would be positively related to financial condition, since variants on…

Financial heat machine

NASA Astrophysics Data System (ADS)

Khrennikov, Andrei

2005-05-01

We consider dynamics of financial markets as dynamics of expectations and discuss such a dynamics from the point of view of phenomenological thermodynamics. We describe a financial Carnot cycle and the financial analog of a heat machine. We see, that while in physics a perpetuum mobile is absolutely impossible, in economics such mobile may exist under some conditions.

Financial physics

NASA Astrophysics Data System (ADS)

Feigenbaum, James

2003-10-01

In this introduction to the burgeoning field of econophysics, we review the application of self-organized criticality to economics, the Cont-Bouchaud percolation model, multiple-strategy agent-based models of financial markets, the minority game, and log-periodic precursors to financial crashes.

Work instability and financial loss in early inflammatory arthritis.

PubMed

Looper, Karl J; Mustafa, Sally S; Zelkowitz, Phyllis; Purden, Margaret; Baron, Murray

2012-12-01

Inflammatory arthritis is associated with a high degree of work instability and financial burden. In this study, we examine the extent of work instability and financial loss as well as their association with disease characteristics during the first 18 months of inflammatory arthritis. One hundred and four patients in the early phase (more than 6 weeks, < 18 months) of inflammatory arthritis were recruited from a larger early inflammatory arthritis registry. Questionnaires recorded sociodemographic data and disease characteristics, including pain assessed using the Short Form McGill Pain Questionnaire (MPQ) and physical functioning measured with the Medical Outcomes Study Short Form 36 (SF-36) physical functioning score. The Rheumatoid Arthritis Work Instability Scale (RA-WIS) was used to measure patient-perceived functioning in the workplace and the Financial Loss Questionnaire (FLQ) measured the impact on family finances. Participants' mean age was 56 years, 70.2% were female and 49.0% were working. Average yearly household income was < 60 000 Canadian dollars (CAD) for 38.5% of the sample. Of our working patients, 43% had a medium or high risk of work loss as measured by the RA-WIS and 35% reported a financial loss. On multivariate analysis, MPQ and SF-36 contributed to the dependent variable work instability, while age and SF-36 contributed to financial loss. This study identifies pain and physical dysfunction as potential modifiable risk factors for negative socioeconomic repercussions of illness in early inflammatory arthritis. © 2012 The Authors International Journal of Rheumatic Diseases © 2012 Asia Pacific League of Associations for Rheumatology and Wiley Publishing Asia Pty Ltd.

[Analysis of financial statements of Japanese private hospitals (1982-1991)].

PubMed

Matsuda, S; Murata, H

1996-06-01

In order to clarify the financial situation of Japanese private hospitals, the financial statements provided by the Social Welfare and Medical Service Corporation were analyzed for the period from 1982 to 1991. The results clarified the low growth rate and low profitability of the Japanese private hospitals, although their financial situation was relatively stable. However, the efficiency of cost has been stalled in recent years and profitability has been declining due to the low turnover rate of capital. According to the CVP analysis, the Profit volume ratio of the investigated hospitals has been increased to the level of 95%. This situation means that, in the current financial situation, more than half of the Japanese private hospitals will go into the red if revenue declines 5% due to some short term change in the managerial environment.

Oncology navigators' perceptions of cancer-related financial burden and financial assistance resources.

PubMed

Spencer, Jennifer C; Samuel, Cleo A; Rosenstein, Donald L; Reeder-Hayes, Katherine E; Manning, Michelle L; Sellers, Jean B; Wheeler, Stephanie B

2018-04-01

As the cost of cancer treatment continues to rise, many patients are faced with significant emotional and financial burden. Oncology navigators guide patients through many aspects of care and therefore may be especially aware of patients' financial distress. Our objective was to explore navigators' perception of their patients' financial burden and their role in addressing financial needs. We conducted a real-time online survey of attendees at an oncology navigators' association conference. Participants included lay navigators, oncology nurse navigators, community health workers, and social workers. Questions assessed perceived burden in their patient population and their role in helping navigate patients through financial resources. Answers to open-ended questions are reported using identified themes. Seventy-eight respondents participated in the survey, reporting that on average 75% of their patients experienced some degree of financial toxicity related to their cancer. Only 45% of navigators felt the majority of these patients were able to get some financial assistance, most often through assistance with medical costs (73%), subsidized insurance (36%), or non-medical expenses (31%). Commonly identified barriers for patients obtaining assistance included lack of resources (50%), lack of knowledge about resources (46%), and complex/duplicative paperwork (20%). Oncology navigators reported a high burden of financial toxicity among their patients but insufficient knowledge or resources to address this need. This study underscores the importance of improved training and coordination for addressing financial burden, and the need to address community and system-level barriers.

Financial strain, trajectories of marital processes, and African American newlyweds' marital instability.

PubMed

Barton, Allen W; Bryant, Chalandra M

2016-09-01

The present study examined the longitudinal associations among financial strain, trajectories of marital processes, and increases in marital instability concerns among a sample of 280 African American newlywed couples followed over the first 3 years of marriage. Results from dyadic structural equation modeling revealed that financial strain experienced during the early years of marriage was associated with increased marital instability concerns for both husbands and wives. Latent growth curves of marital processes revealed mean declines in appraisals of spousal warmth and increases in appraisals of spousal hostility, with variability between individuals in rates of decline in warmth; further, wives' appraisals of spousal warmth covaried with levels of financial strain, such that high levels of financial strain were associated with steeper declines in spousal warmth appraisals. For both husbands and wives, rates of change in spousal warmth appraisals had a greater influence on increases in marital instability concerns than either starting levels of spousal warmth appraisals or financial strain. Findings highlight the long-term associations between external stress and trajectories of marital appraisals as well as their relative effects on marital distress. (PsycINFO Database Record (c) 2016 APA, all rights reserved).

Key financial ratios can foretell hospital closures.

PubMed

Lynn, M L; Wertheim, P

1993-11-01

An analysis of various financial ratios sampled from open and closed hospitals shows that certain leverage, liquidity, capital efficiency, and resource availability ratios can predict hospital closure up to two years in advance of the closure with an accuracy of nearly 75 percent.

Financial Aid Policy: Lessons from Research. NBER Working Paper No. 18710

ERIC Educational Resources Information Center

Dynarski, Susan; Scott-Clayton, Judith

2013-01-01

In the nearly fifty years since the adoption of the Higher Education Act of 1965, financial aid programs have grown in scale, expanded in scope, and multiplied in form. As a result, financial aid has become the norm among college enrollees. The increasing size and complexity of the nation's student aid system has generated questions about…

A Comparison of Financial Literacy between Native and Immigrant School Students

ERIC Educational Resources Information Center

Grama?ki, Iulian

2017-01-01

This paper investigates the gap in Financial Literacy (FL) between native and immigrant 15-year-old school students using data from the 2012 PISA Financial Literacy Assessment. The size of the gap is about 0.15 standard deviations, going up to 0.3 for first-generation immigrants. This is partly because immigrants have poorer economic background,…

Financial performance of the teaching pharmacies in Isfahan: an economic evaluation

PubMed Central

Sabzghabaee, A.M.; Etebari, M.; Sajjadi, H.; Badri, Sh.; Hosseini-Biuki, S.M.; Sheikhaboumasoudi, R.

2009-01-01

Teaching pharmacies are amongst the important cornerstones of a healthcare system for drug supplying, pharmacy education and pharmacy practice research. Assessment of the Iranian healthcare system costs shows that after personnel charges, drug outlay is the second expensive factor. This great financial mass requires integral audit and management in order to provide costumers satisfaction in addition to financial viability. Teaching pharmacies are required to realize financial viability as well as providing several educational and drug servicing goals, which makes microeconomic analysis important. The aim of this study was to evaluate the financial performance of the teaching pharmacies affiliated with the Isfahan University of Medical Sciences (with the abrreviated names as: SHM, ISJ, AZH for the confidentialiy of the financial data). This is a descriptive and cross-sectional study done in 2008. The target pharmacies of this study were all the 3 teaching pharmacies affiliated with the Isfahan University of Medical Sciences. The data collecting template was prepared using the standard scientific methods according to the goals of this research The goals also nominated necessary items needed in economic profit evaluation. The data collection template was completed by reference to the teaching pharmacies financial documents and reports, used as a base for calculating the total income and the total costs in 2007-2008 financial year. The difference between these two balances showed the value of profits or loss. The profit/cost ratio was also calculated, using the proportion of the total income to the total costs. The collected data was statistically analyzed using the Excel software (Microsoft 2007). For the financial year 2007-2008, the difference between the total income and the total costs was -831.6 million Rials (excess costs to income) for the SHM pharmacy, + 25.4 billion Rials for the ISJ pharmacy and -429.5 million Rials for the AZH pharmacy. According to our

Financial performance of the teaching pharmacies in Isfahan: an economic evaluation.

PubMed

Sabzghabaee, A M; Etebari, M; Sajjadi, H; Badri, Sh; Hosseini-Biuki, S M; Sheikhaboumasoudi, R

2009-07-01

Teaching pharmacies are amongst the important cornerstones of a healthcare system for drug supplying, pharmacy education and pharmacy practice research. Assessment of the Iranian healthcare system costs shows that after personnel charges, drug outlay is the second expensive factor. This great financial mass requires integral audit and management in order to provide costumers satisfaction in addition to financial viability. Teaching pharmacies are required to realize financial viability as well as providing several educational and drug servicing goals, which makes microeconomic analysis important. The aim of this study was to evaluate the financial performance of the teaching pharmacies affiliated with the Isfahan University of Medical Sciences (with the abrreviated names as: SHM, ISJ, AZH for the confidentialiy of the financial data). This is a descriptive and cross-sectional study done in 2008. The target pharmacies of this study were all the 3 teaching pharmacies affiliated with the Isfahan University of Medical Sciences. The data collecting template was prepared using the standard scientific methods according to the goals of this research The goals also nominated necessary items needed in economic profit evaluation. The data collection template was completed by reference to the teaching pharmacies financial documents and reports, used as a base for calculating the total income and the total costs in 2007-2008 financial year. The difference between these two balances showed the value of profits or loss. The profit/cost ratio was also calculated, using the proportion of the total income to the total costs. The collected data was statistically analyzed using the Excel software (Microsoft 2007). For the financial year 2007-2008, the difference between the total income and the total costs was -831.6 million Rials (excess costs to income) for the SHM pharmacy, + 25.4 billion Rials for the ISJ pharmacy and -429.5 million Rials for the AZH pharmacy. According to our

Defense Logistics: Army Should Track Financial Benefits Realized from its Logistics Modernization Program

DTIC Science & Technology

2013-11-01

system does not support certain critical requirements, including enabling the Army to generate auditable financial statements by fiscal year 2017 ...current system will not enable the Army to generate auditable financial statements by 2017 , the statutory deadline for this goal. Increment 2, which...fourth quarter of fiscal year 2017 , all three of these enterprise resource planning systems are expected to be fully deployed, to share a common set

Government-Sponsored Bursaries: Examining Financial Support for Residents to Study at Home

ERIC Educational Resources Information Center

James-MacEachern, Melissa

2017-01-01

This study examines the George Coles bursary program--a financial aid plan designed to "keep residents at home" so they can attend university, by providing a bursary in their first year of university following high school graduation. The study offers insight into higher education students' financial circumstances, thereby suggesting…

Sex Differences in Financial Barriers and the Relationship to Recovery After Acute Myocardial Infarction.

PubMed

Beckman, Adam L; Bucholz, Emily M; Zhang, Weiwei; Xu, Xiao; Dreyer, Rachel P; Strait, Kelly M; Spertus, John A; Krumholz, Harlan M; Spatz, Erica S

2016-10-14

Financial barriers to health care are associated with worse outcomes following acute myocardial infarction (AMI). Yet, it is unknown whether the prevalence of financial barriers and their relationship with post-AMI outcomes vary by sex among young adults. We assessed sex differences in patient-reported financial barriers among adults aged <55 years with AMI using data from the Variation in Recovery: Role of Gender on Outcomes of Young AMI Patients study. We examined the prevalence of financial barriers and their association with health status 12 months post-AMI. Among 3437 patients, more women than men reported financial barriers to medications (22.3% vs 17.2%; P=0.001), but rates of financial barriers to services were similar (31.3% vs 28.9%; P=0.152). In multivariable linear regression models adjusting for baseline health, psychosocial status, and clinical characteristics, compared with no financial barriers, women and men with financial barriers to services and medications had worse mental functional status (Short Form-12 mental health score: mean difference [MD]=-3.28 and -3.35, respectively), greater depressive symptomatology (Patient Health Questionnaire-9: MD, 2.18 and 2.16), lower quality of life (Seattle Angina Questionnaire-Quality of Life: MD, -4.98 and -7.66), and higher perceived stress (Perceived Stress Score: MD, 3.76 and 3.90; all P<0.05). There was no interaction between sex and financial barriers. Financial barriers to care are common in young patients with AMI and associated with worse health outcomes 1 year post-AMI. Whereas women experienced more financial barriers than men, the association did not vary by sex. These findings emphasize the importance of addressing financial barriers to recovery post-AMI in young adults. © 2016 The Authors. Published on behalf of the American Heart Association, Inc., by Wiley Blackwell.

75 FR 22680 - Financial Management Service; Proposed Collection of Information: Annual Financial Statement of...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-04-29

... DEPARTMENT OF THE TREASURY Fiscal Service Financial Management Service; Proposed Collection of Information: Annual Financial Statement of Surety Companies--Schedule F AGENCY: Financial Management Service, Fiscal Service, Treasury. ACTION: Notice and Request for comments. SUMMARY: The Financial Management...

Financial Implications of the Extended School Year.

ERIC Educational Resources Information Center

San Diego Unified School District, CA. Administrative Research Dept.

This report considers the costs of three types of extended school year programs--all modifications of the quarter system--and compares these costs to the regular program. Compared against the traditional approach are: (1) a quarter system in which students attend three quarters a year and are off one quarter, meaning that 75% of all students are…

College Persistence and Student Attitudes toward Financial Success

ERIC Educational Resources Information Center

Leppel, Karen

2005-01-01

For more than thirty years, researchers have been interested in the issue of student retention in college. This study found that students who highly valued financial success were less likely to continue at the same institution from their first to their second year of college and were more likely to drop out of college than students who valued…

Childhood CBCL Bipolar Profile and Adolescent/Young Adult Personality Disorders: A 9-year Follow-up

PubMed Central

Halperin, Jeffrey M.; Rucklidge, Julia J.; Powers, Robyn L.; Miller, Carlin J.; Newcorn, Jeffrey H.

2010-01-01

Background To assess the late adolescent psychiatric outcomes associated with a positive Child Behavior Checklist – Juvenile Bipolar Disorder Phenotype (CBCL-JBD) in children diagnosed with ADHD and followed over a 9-year period. Methods Parents of 152 children diagnosed as ADHD (ages 7–11 years) completed the CBCL. Ninety of these parents completed it again 9 years later as part of a comprehensive evaluation of Axis I and II diagnoses as assessed using semi-structured interviews. As previously proposed, the CBCL-JBD phenotype was defined as T-scores of 70 or greater on the Attention Problems, Aggression, and Anxiety/Depression subscales. Results The CBCL-JBD phenotype was found in 31% of those followed but only 4.9% of the sample continued to meet the phenotype criteria at follow up. Only two of the sample developed Bipolar Disorder by late adolescence and only one of those had the CBCL-JBD profile in childhood. The proxy did not predict any Axis I disorders. However, the CBCL-JBD proxy was highly predictive of later personality disorders. Limitations Only a subgroup of the original childhood sample was followed. Given this sample was confined to children with ADHD, it is not known whether the prediction of personality disorders from CBCL scores would generalize to a wider community or clinical population Conclusions A positive CBCL-JBD phenotype profile in childhood does not predict Axis I Disorders in late adolescence; however, it may be prognostic of the emergence of personality disorders. PMID:21056910

Revisiting financial conflicts of interest in FDA advisory committees.

PubMed

Pham-Kanter, Genevieve

2014-09-01

The Food and Drug Administration (FDA) Safety and Innovation Act has recently relaxed conflict-of-interest rules for FDA advisory committee members, but concerns remain about the influence of members' financial relationships on the FDA's drug approval process. Using a large newly available data set, this study carefully examined the relationship between the financial interests of FDA Center for Drug Evaluation and Research (CDER) advisory committee members and whether members voted in a way favorable to these interests. The study used a data set of voting behavior and reported financial interests of 1,379 FDA advisory committee members who voted in CDER committee meetings that were convened during the 15-year period of 1997-2011. Data on 1,168 questions and 15,739 question-votes from 379 meetings were used in the analyses. Multivariable logit models were used to estimate the relationship between committee members' financial interests and their voting behavior. Individuals with financial interests solely in the sponsoring firm were more likely to vote in favor of the sponsor than members with no financial ties (OR = 1.49, p = 0.03). Members with interests in both the sponsoring firm and its competitors were no more likely to vote in favor of the sponsor than those with no financial ties to any potentially affected firm (OR = 1.16, p = 0.48). Members who served on advisory boards solely for the sponsor were significantly more likely to vote in favor of the sponsor (OR = 4.97, p = 0.005). There appears to be a pro-sponsor voting bias among advisory committee members who have exclusive financial relationships with the sponsoring firm but not among members who have nonexclusive financial relationships (ie, those with ties to both the sponsor and its competitors). These findings point to important heterogeneities in financial ties and suggest that policymakers will need to be nuanced in their management of financial relationships of FDA advisory committee members. �

Measuring the Impacts of Financial Literacy: Challenges for Community-Based Financial Education

ERIC Educational Resources Information Center

Collins, J. Michael; Holden, Karen C.

2014-01-01

This chapter addresses financial education across the lifespan, which has the potential to enhance adult financial capability, yet methodological barriers and a lack of robust measures have hampered the ability to identify and measure the effects of educational programs on financial decisions and behavior.

Defense Commissary Resale Stock Fund Financial Statements For FY 1992

DTIC Science & Technology

1993-06-30

present DeCA’s accounting procedures during FY 1992. We understand DeCA is aggressively working to improve its financial management system. However...the year ended September 30, 1992, we considered the related internal control structure. The purpose of the planning work was to determine the...auditing procedures we would apply for the purposes of expressing our opinion on the Financial Statements. Planning work included obtaining an

Financial Literacy Makes Dollars and Sense for Student Loan Borrowers and Lenders

ERIC Educational Resources Information Center

Wilke, Alisa

2013-01-01

"American Student Assistance" has a unique window onto students during some very important milestones in their formative financial years. This nonprofit interacts with students from the time they're choosing a college, to applying for financial aid and loans, to starting a first job, getting that first apartment, making that dreaded…

Financial Report of Ontario Universities, 2001-02. Volume II: Affiliated and Federated Colleges and Universities.

ERIC Educational Resources Information Center

Council of Ontario Universities, Toronto.

This report contains detailed financial information that provides financial accountability to the Province of Ontario, Canada, for funds received by the 42 provincially assisted universities and colleges during the 2001-2002 fiscal year. It is the latest in an annual series that dates back more than 25 years. This volume contains information on 21…

Demonstrating the financial impact of clinical libraries: a systematic review.

PubMed

Madden, Anne; Collins, Pamela; McGowan, Sondhaya; Stevenson, Paul; Castelli, David; Hyde, Loree; DeSanto, Kristen; O'Brien, Nancy; Purdon, Michelle; Delgado, Diana

2016-09-01

The purpose of this review is to evaluate the tools used to measure the financial value of libraries in a clinical setting. Searches were carried out on ten databases for the years 2003-2013, with a final search before completion to identify any recent papers. Eleven papers met the final inclusion criteria. There was no evidence of a single 'best practice', and many metrics used to measure financial impact of clinical libraries were developed on an ad hoc basis locally. The most common measures of financial impact were value of time saved, value of resource collection against cost of alternative sources, cost avoidance and revenue generated through assistance on grant submissions. Few papers provided an insight into the longer term impact on the library service resulting from submitting return on investment (ROI) or other financial impact statements. There are limited examples of metrics which clinical libraries can use to measure explicit financial impact. The methods highlighted in this literature review are generally implicit in the measures used and lack robustness. There is a need for future research to develop standardised, validated tools that clinical libraries can use to demonstrate their financial impact. © 2016 Health Libraries Group.

A Longitudinal Study of Financial Difficulties and Mental Health in a National Sample of British Undergraduate Students.

PubMed

Richardson, Thomas; Elliott, Peter; Roberts, Ron; Jansen, Megan

2017-04-01

Previous research has shown a relationship between financial difficulties and poor mental health in students, but most research is cross-sectional. To examine longitudinal relationships over time between financial variables and mental health in students. A national sample of 454 first year British undergraduate students completed measures of mental health and financial variables at up to four time points across a year. Cross-sectional relationships were found between poorer mental health and female gender, having a disability and non-white ethnicity. Greater financial difficulties predicted greater depression and stress cross-sectionally, and also predicted poorer anxiety, global mental health and alcohol dependence over time. Depression worsened over time for those who had considered abandoning studies or not coming to university for financial reasons, and there were effects for how students viewed their student loan. Anxiety and alcohol dependence also predicted worsening financial situation suggesting a bi-directional relationship. Financial difficulties appear to lead to poor mental health in students with the possibility of a vicious cycle occurring.

Hospital Financial Conditions and the Provision of Unprofitable Services

PubMed Central

Bazzoli, Gloria J.; Hsieh, Hui-Min

2011-01-01

Increases in hospital financial pressure resulting from public and private payment policy may substantially reduce a hospital’s ability to provide certain services that are not well compensated or are frequently used by the uninsured. The objective of this study is to examine the impact of hospital financial condition on the provision of these unprofitable services for the insured and uninsured. Economic theory provides the conceptual underpinnings for the analysis, and a longitudinal empirical analysis is conducted for an eight-year study period. The results indicate that not-for-profit hospitals with strong financial performance provide more unprofitable services for the insured and uninsured than do not-for-profit hospitals with weaker condition. For-profit hospital provision of these services is not influenced by their financial condition and instead may reflect actions to meet community expectations or to offer a sufficiently broad service array to maintain the business of insured patients. PMID:21625342

Overactive, Overwrought or Overdrawn? The Role of Personality in Undergraduate Financial Knowledge, Decision-Making and Debt

ERIC Educational Resources Information Center

Harrison, Neil; Chudry, Farooq

2011-01-01

The financial situation of undergraduate students remains a high-profile issue within the UK higher education sector, not least due to its perceived relationship with retention, well-being and success. This article probes this question from a new direction, using concepts and approaches from the field of applied psychology to examine how students…

The heterogeneity in financial and time burden of caregiving to children with chronic conditions.

PubMed

Zan, Hua; Scharff, Robert L

2015-03-01

We examine the financial and time burdens associated with caring for children with chronic conditions, focusing on disparities across types of conditions. Using linked data from the 2003 to 2006 National Health Interview Survey and 2004-2008 Medical Expenditure Panel Survey, we created measures of financial burden (out-of-pocket healthcare costs, the ratio of out-of-pocket healthcare costs to family income, healthcare costs paid by insurance, and total healthcare costs) and time burden (missed school time due to illness or injury and the number of doctor visits) associated with 14 groups of children's chronic conditions. We used the two-part model to assess the effect of condition on financial burden and finite mixture/latent class model to analyze the time burden of caregiving. Controlling for the influences of other socio-demographic characteristics on caregiving burden, children with chronic conditions have higher financial and time burdens relative to caregiving burdens for healthy children. Levels of financial burden and burden sharing between families and insurance system also vary by type of condition. For example, children with pervasive developmental disorder or heart disease have a relatively low financial burden for families, while imposing a high cost on the insurance system. In contrast, vision difficulties are associated with a high financial burden for families relative to the costs borne by others. With respect to time burden, conditions such as cerebral palsy and heart disease impose a low time burden, while conditions such as pervasive developmental disorder are associated with a high time burden. This study demonstrates that differences exist in caregiving burden for children by type of chronic condition. Each condition has a unique profile of time and financial cost burden for families and the insurance system. These results have implications for policymakers and for families' savings and employment decisions.

Financial Preparation for Retirement in Brazil: a Cross-Cultural Test of the Interdisciplinary Financial Planning Model.

PubMed

França, Lucia H F; Hershey, Douglas A

2018-03-01

In this investigation, we attempt to replicate the Interdisciplinary Financial Planning Model advanced by Hershey et al. (International Journal of Aging and Human Development, 70, 1-38, 2010) using a sample of Brazilian adults. This model, which was originally tested on individuals from The Netherlands and the United States, posits that psychological, social, and economic forces are key determinants of retirement planning practices and perceptions of saving adequacy. Taken together, fifteen hypotheses were subject to evaluation. Participants were 167 Brazilian working adults, 21-69 years of age, who were married or cohabitating at the time of testing. A path analysis model showed substantial support for the theoretical framework, with all variables found to contribute directly or indirectly to the prediction of financial planning and saving adequacy. Furthermore, two new paths were found to emerge in the Brazilian model that were not observed in the original investigation. This cross-national replication of the Interdisciplinary Financial Planning Model extends research on the topic to a developing country in which relatively few empirical studies of retirement planning have been carried out. Other analyses in the article focus on direct comparisons between the Brazilian model and the models developed based on American and Dutch respondents, with an eye toward better understanding how cultural forces shape the retirement planning process. The discussion focuses on how models of financial planning, such as the Hershey et al. (2010) model, can inform the development of savings-oriented education and intervention programs.

42 CFR 422.356 - Determining substantial financial risk and majority financial interest.

Code of Federal Regulations, 2011 CFR

2011-10-01

...) Determining substantial financial risk. The PSO must demonstrate to CMS's satisfaction that it apportions a significant part of the financial risk of the PSO enterprise under the MA contract to each affiliated provider. The PSO must demonstrate that the financial arrangements among its affiliated providers constitute...

42 CFR 422.356 - Determining substantial financial risk and majority financial interest.

Code of Federal Regulations, 2010 CFR

2010-10-01

...) Determining substantial financial risk. The PSO must demonstrate to CMS's satisfaction that it apportions a significant part of the financial risk of the PSO enterprise under the MA contract to each affiliated provider. The PSO must demonstrate that the financial arrangements among its affiliated providers constitute...

MMPI-2 profiles 23 years after paediatric mild traumatic brain injury.

PubMed

Hessen, Erik; Anderson, Vicki; Nestvold, Knut

2008-01-01

Research suggest that post-concussive syndrome after mild traumatic brain injury (mTBI) is more common than chronic cognitive impairment. The aim of this study was to investigate very long-term outcome of subjective complaints after paediatric mTBI. The study was a follow-up 23 years after a prospective head injury study at a general hospital in Norway. Forty-one patients were assessed with the Minnesota Multiphasic Personality Inventory-2 (MMPI-2) 23 years after sustaining mTBI as children. A good overall outcome was found with scores close to the normative mean, average length of education and normal employment rate. However, the children that sustained complicated mTBI showed slightly more pathological scores, typical for mild post-concussive syndrome. The most important predictors of poor outcome were skull fracture and a combination of post-traumatic amnesia > 30 minutes and EEG pathology within 24 hours after TBI. No influence of pre- and post-injury risk factors on current MMPI-2 profiles was evident. The results give support for the notion of potentially differential impact of uncomplicated vs complicated mTBI. The findings suggest that children and adolescents sustaining complicated mTBI may be at risk of developing subtle chronic symptoms typical of post-concussive syndrome.

Understanding Financial Innovation: An Introduction to Derivative Financial Products.

ERIC Educational Resources Information Center

Robinson, J. N.

1992-01-01

Explains the use of forwards, futures, swaps, and options in international currency trading. Argues that pricing options are based on the same basic principles as pricing other financial instruments. Concludes that, although financial markets have developed several new products, hedging and speculation involve similar processes. (CFR)

Private equity ownership and nursing home financial performance.

PubMed

Pradhan, Rohit; Weech-Maldonado, Robert; Harman, Jeffrey S; Laberge, Alex; Hyer, Kathryn

2013-01-01

Private equity has acquired multiple large nursing home chains within the last few years; by 2009, it owned nearly 1,900 nursing homes. Private equity is said to improve the financial performance of acquired facilities. However, no study has yet examined the financial performance of private equity nursing homes, ergo this study. The primary purpose of this study is to understand the financial performance of private equity nursing homes and how it compares with other investor-owned facilities. It also seeks to understand the approach favored by private equity to improve financial performance-for instance, whether they prefer to cut costs or maximize revenues or follow a mixed approach. Secondary data from Medicare cost reports, the Online Survey, Certification and Reporting, Area Resource File, and Brown University's Long-term Care Focus data set are combined to construct a longitudinal data set for the study period 2000-2007. The final sample is 2,822 observations after eliminating all not-for-profit, independent, and hospital-based facilities. Dependent financial variables consist of operating revenues and costs, operating and total margins, payer mix (census Medicare, census Medicaid, census other), and acuity index. Independent variables primarily reflect private equity ownership. The study was analyzed using ordinary least squares, gamma distribution with log link, logit with binomial family link, and logistic regression. Private equity nursing homes have higher operating margin as well as total margin; they also report higher operating revenues and costs. No significant differences in payer mix are noted. Results suggest that private equity delivers superior financial performance compared with other investor-owned nursing homes. However, causes for concern remain particularly with the long-term financial sustainability of these facilities.

Financial Impact of Breast Cancer in Black Versus White Women.

PubMed

Wheeler, Stephanie B; Spencer, Jennifer C; Pinheiro, Laura C; Carey, Lisa A; Olshan, Andrew F; Reeder-Hayes, Katherine E

2018-04-18

Purpose Racial variation in the financial impact of cancer may contribute to observed differences in the use of guideline-recommended treatments. We describe racial differences with regard to the financial impact of breast cancer in a large population-based prospective cohort study. Methods The Carolina Breast Cancer Study oversampled black women and women younger than age 50 years with incident breast cancer in North Carolina from 2008 to 2013. Participants provided medical records and data regarding demographics, socioeconomic status, and financial impact of cancer at 5 and 25 months postdiagnosis. We report unadjusted and adjusted financial impact at 25 months postdiagnosis by race. Results The sample included 2,494 women who completed follow-up surveys (49% black, 51% white). Since diagnosis, 58% of black women reported any adverse financial impact of cancer ( v 39% of white women; P < .001). In models adjusted for age, stage at diagnosis, and treatment received, black women were more likely to report adverse financial impact attributable to cancer (adjusted risk difference [aRD], +14 percentage points; P < .001), including income loss (aRD, +10 percentage points; P < .001), health care-related financial barriers (aRD, +10 percentage points; P < .001), health care-related transportation barriers (aRD, +10 percentage points; P < .001), job loss (aRD, 6 percentage points; P < .001), and loss of health insurance (aRD, +3 percentage points; P < .001). The effect of race was attenuated when socioeconomic factors were included but remained significant for job loss, transportation barriers, income loss, and overall financial impact. Conclusion Compared with white women, black women with breast cancer experience a significantly worse financial impact. Disproportionate financial strain may contribute to higher stress, lower treatment compliance, and worse outcomes by race. Policies that help to limit the effect of cancer-related financial strain are needed.

Do financial incentives in a globally budgeted healthcare payment system produce changes in the way patients are categorized? A five-year study.

PubMed

Petersen, Laura A; Urech, Tracy H; Byrne, Margaret M; Pietz, Kenneth

2007-09-01

To assess the responses to financial incentives after a change in the payment system in a capitation-style healthcare payment system over a 5-year period. Cross-sectional and longitudinal examination of cost, utilization, and diagnostic data. Using Veterans Health Administration (VHA) administrative data on healthcare users between fiscal years 1998 and 2002, we calculated the proportion of new patients entering each of the payment classes, the illness burden of patients entering the payment classes, and the profitability index (a ratio of payment to costs) for each class suspected of gaming and each control class. Our main dependent variables of interest were the differences in the measures between each utilization-based class and each diagnosis-based class. We used 2 different analytic approaches to assess whether these differences increased or decreased over time. No clear evidence of gaming behavior was present in our results. A few comparisons were significant, but they did not show a consistent pattern of responses to incentives. For example, 6 of 16 comparisons of profitability index were significant, but (contrary to the hypothesis) 4 of these had a negative value for the time parameter, indicating decreasing profitability in the utilization-based classes versus the diagnosis-based classes. Although the payment system could be manipulated to increase payment to VHA networks, no such consistent gaming behavior was observed. More research is needed to better understand the effects of financial incentives in other healthcare payment systems.

The Wonder Years: A Profile of Madhav Chavan

ERIC Educational Resources Information Center

Mukerji, Shalini

2017-01-01

An idea took shape in the slums of Mumbai in the early nineties and went on to become a peoples' movement to address the problem of providing quality education for all of India's children. This piece profiles Dr. Madhav Chavan, the man who provided the dynamic vision for and creative leadership of that mission/movement. Dr. Chavan combined the…

The Study on Financial Supervision for Chinese Financial Industry under Mixed Operation

NASA Astrophysics Data System (ADS)

Wei, Song

Financial mixed operation refers to that financial institution can offer all financial services (banking, securities, insurance, and trust) and engage in industrial businesses by holding the share ownership. Because of self interests, risk diversification, the change of competition condition, and clients' needs of the diversity of financial products and services, commercial banks make it possible for the mixed operation to be the optimal choice of the banking businesses under dynamic conditions in globalized competition, which results in the diversity and integration of banking businesses.

Program Description: Financial Master File Processor-SWRL Financial System.

ERIC Educational Resources Information Center

Ideda, Masumi

Computer routines designed to produce various management and accounting reports required by the Southwest Regional Laboratory's (SWRL) Financial System are described. Input data requirements and output report formats are presented together with a discussion of the Financial Master File updating capabilities of the system. This document should be…

The early indicators of financial failure: a study of bankrupt and solvent health systems.

PubMed

Coyne, Joseph S; Singh, Sher G

2008-01-01

This article presents a series of pertinent predictors of financial failure based on analysis of solvent and bankrupt health systems to identify which financial measures show the clearest distinction between success and failure. Early warning signals are evident from the longitudinal analysis as early as five years before bankruptcy. The data source includes seven years of annual statements filed with the Securities and Exchange Commission by 13 health systems before they filed bankruptcy. Comparative data were compiled from five solvent health systems for the same seven-year period. Seven financial solvency ratios are included in this study, including four cash liquidity measures, two leverage measures, and one efficiency measure. The results show distinct financial trends between solvent and bankrupt health systems, in particular for the operating-cash-flow-related measures, namely Ratio 1: Operating Cash Flow Percentage Change, from prior to current period; Ratio 2: Operating Cash Flow to Net Revenues; and Ratio 4: Cash Flow to Total Liabilities, indicating sensitivity in the hospital industry to cash flow management. The high dependence on credit from third-party payers is cited as a reason for this; thus, there is a great need for cash to fund operations. Five managerial policy implications are provided to help health system managers avoid financial solvency problems in the future.

From ABCs to DVDs: Profiles of Infants' Home Media Environments in the First Two Years of Life

ERIC Educational Resources Information Center

Mol, Suzanne E.; Neuman, Susan B.; Strouse, Gabrielle A.

2014-01-01

The very definition of print exposure has evolved in recent years as has the production of new media for infants and toddlers. Recognising that parents now have a confluence of media to select from, our study was designed to provide a richer understanding of home-literacy environments among 100 infants. Three profiles of families' home media…

Nursing home quality and financial performance: does the racial composition of residents matter?

PubMed

Chisholm, Latarsha; Weech-Maldonado, Robert; Laberge, Alex; Lin, Feng-Chang; Hyer, Kathryn

2013-12-01

To examine the effects of the racial composition of residents on nursing homes' financial and quality performance. The study examined Medicare and Medicaid-certified nursing homes across the United States that submitted Medicare cost reports between the years 1999 and 2004 (11,472 average per year). Data were obtained from the Minimum Data Set, the On-Line Survey Certification and Reporting, Medicare Cost Reports, and the Area Resource File. Panel data regression with random intercepts and negative binomial regression were conducted with state and year fixed effects. Financial and quality performance differed between nursing homes with high proportions of black residents and nursing homes with no or medium proportions of black residents. Nursing homes with no black residents had higher revenues and higher operating margins and total profit margins and they exhibited better processes and outcomes than nursing homes with high proportions of black residents. Nursing homes' financial viability and quality of care are influenced by the racial composition of residents. Policy makers should consider initiatives to improve both the financial and quality performance of nursing homes serving predominantly black residents. © Health Research and Educational Trust.

Validation of 10-year SAO OMI Ozone Profile (PROFOZ) product using ozonesonde observations

NASA Astrophysics Data System (ADS)

Huang, Guanyu; Liu, Xiong; Chance, Kelly; Yang, Kai; Bhartia, Pawan K.; Cai, Zhaonan; Allaart, Marc; Ancellet, Gérard; Calpini, Bertrand; Coetzee, Gerrie J. R.; Cuevas-Agulló, Emilio; Cupeiro, Manuel; De Backer, Hugo; Dubey, Manvendra K.; Fuelberg, Henry E.; Fujiwara, Masatomo; Godin-Beekmann, Sophie; Hall, Tristan J.; Johnson, Bryan; Joseph, Everette; Kivi, Rigel; Kois, Bogumil; Komala, Ninong; König-Langlo, Gert; Laneve, Giovanni; Leblanc, Thierry; Marchand, Marion; Minschwaner, Kenneth R.; Morris, Gary; Newchurch, Michael J.; Ogino, Shin-Ya; Ohkawara, Nozomu; Piters, Ankie J. M.; Posny, Françoise; Querel, Richard; Scheele, Rinus; Schmidlin, Frank J.; Schnell, Russell C.; Schrems, Otto; Selkirk, Henry; Shiotani, Masato; Skrivánková, Pavla; Stübi, René; Taha, Ghassan; Tarasick, David W.; Thompson, Anne M.; Thouret, Valérie; Tully, Matthew B.; Van Malderen, Roeland; Vömel, Holger; von der Gathen, Peter; Witte, Jacquelyn C.; Yela, Margarita

2017-07-01

We validate the Ozone Monitoring Instrument (OMI) Ozone Profile (PROFOZ) product from October 2004 through December 2014 retrieved by the Smithsonian Astrophysical Observatory (SAO) algorithm against ozonesonde observations. We also evaluate the effects of OMI row anomaly (RA) on the retrieval by dividing the dataset into before and after the occurrence of serious OMI RA, i.e., pre-RA (2004-2008) and post-RA (2009-2014). The retrieval shows good agreement with ozonesondes in the tropics and midlatitudes and for pressure < ˜ 50 hPa in the high latitudes. It demonstrates clear improvement over the a priori down to the lower troposphere in the tropics and down to an average of ˜ 550 (300) hPa at middle (high) latitudes. In the tropics and midlatitudes, the profile mean biases (MBs) are less than 6 %, and the standard deviations (SDs) range from 5 to 10 % for pressure < ˜ 50 hPa to less than 18 % (27 %) in the tropics (midlatitudes) for pressure > ˜ 50 hPa after applying OMI averaging kernels to ozonesonde data. The MBs of the stratospheric ozone column (SOC, the ozone column from the tropopause pressure to the ozonesonde burst pressure) are within 2 % with SDs of < 5 % and the MBs of the tropospheric ozone column (TOC) are within 6 % with SDs of 15 %. In the high latitudes, the profile MBs are within 10 % with SDs of 5-15 % for pressure < ˜ 50 hPa but increase to 30 % with SDs as great as 40 % for pressure > ˜ 50 hPa. The SOC MBs increase up to 3 % with SDs as great as 6 % and the TOC SDs increase up to 30 %. The comparison generally degrades at larger solar zenith angles (SZA) due to weaker signals and additional sources of error, leading to worse performance at high latitudes and during the midlatitude winter. Agreement also degrades with increasing cloudiness for pressure > ˜ 100 hPa and varies with cross-track position, especially with large MBs and SDs at extreme off-nadir positions. In the tropics and midlatitudes, the post-RA comparison is considerably

Show me the money: incorporating financial motives into the gambling motives questionnaire.

PubMed

Dechant, Kristianne

2014-12-01

Although research has only recently begun to measure what motivates all levels of gambling involvement, motives could offer a theoretically interesting and practical way to subtype gamblers in research and for responsible gambling initiatives. The Gambling Motives Questionnaire (GMQ) is one measure that weaves together much of the gambling motives literature, but it has been criticized for neglecting financial reasons for gambling. This study uses a series of factor analyses to explore the effect of adding nine financial motives to the GMQ in a heterogeneous sample of 1,014 adult past-year gamblers. After trimming trivial financial motives, the penultimate factor analysis of the 15 GMQ items and four financial motives led to a four-factor solution, with factors tapping enhancement, social, coping and financial motives, as predicted. A final factor analysis performed on a modified GMQ-F (i.e., 16 items, including a financial subscale) revealed the same four factors, and hierarchical regression showed that the financial motives improve the GMQ-F's prediction of gambling frequency. This study provides evidence that omitting financial motives is a clear gap in the GMQ, yet suggests that the GMQ is a promising tool that can be conceptually and empirically strengthened with the simple addition of financial items.

Estimation of financial burden due to oversupply of medications for chronic diseases.

PubMed

Chaiyakunapruk, Nathorn; Thanarungroj, Aekdisak; Cheewasithirungrueng, Nonglak; Srisupha-olarn, Warunee; Nimpitakpong, Piyarat; Dilokthornsakul, Piyameth; Jeanpeerapong, Napawan

2012-05-01

Given the potential of financial burden due to oversupply of medications for chronic diseases, this study aims to determine the prevalence of oversupply and to estimate the magnitude of financial loss in Thailand. Electronic patient database in a university-affiliated hospital in Thailand was used. Based on the utilization of top 5 high drug expenditure in 2005, the prevalence and the financial loss of oversupply (medication possession ratio [MPR] >1.00) were estimated. In total, 1893 patients were included in this study. The average age was 65.2 years and the majority were female (56%). The prevalence of oversupply ranged from 23.2% to 62.8%, whereas the annual financial loss ranged from US $4108 to US $10 517. The total amount of loss was US $32 903 or 3.77% of total medication costs. In summary, because of the high prevalence and associated high financial loss, oversupply of medication is a significant financial burden on hospitals and society.

Creating financial transparency in public health: examining best practices of system partners.

PubMed

Honoré, Peggy A; Clarke, Richard L; Mead, Dean Michael; Menditto, Susan M

2007-01-01

Financial transparency is based on concepts for valid, standardized information that is readily accessible and routinely disseminated to stakeholders. While Congress and others continuously ask for an accounting of public health investments, transparency remains an ignored concept. The objective of this study was to examine financial transparency practices in other industries considered as part of the public health system. Key informants, regarded as financial experts on the operations of hospitals, school systems, and higher education, were a primary source of information. Principal findings were that system partners have espoused some concepts for financial transparency beginning in the early 20th century--signifying an 80-year implementation gap for public health. Critical features that promote accountability included standardized data collection methods and infrastructures, uniform practices for quantitative analysis of financial performance, and credentialing of the financial management workforce. Recommendations are offered on the basis of these findings to aid public health to close this gap by framing a movement toward transparency.

Student Teachers' Capacity and Willingness to Teach Financial Literacy in Flanders

ERIC Educational Resources Information Center

De Moor, Lieven; Verschetze, Lindsey

2017-01-01

The purpose of this article is to assess the student teachers' capacity and willingness to teach financial literacy in Flanders via on-site paper surveys of 368 final-year teacher education students. We argue that the Flemish teacher education program needs to be revised to introduce financial education in secondary schools. We find that revisions…

[Financial compensation for asbestosis patients].

PubMed

Hagmolen Of Ten Have, W; Rooijackers, J M; Burgers, J A

2016-01-01

Asbestosis in the Netherlands is a rare work-related form of pulmonary fibrosis caused by long-term, intensive exposure to asbestos. It can have a great impact on patients' quality of life and life expectancy even 20-30 years after initial exposure. The Dutch Institute of Asbestos Victims (IAS) mediates between the victims and their employers or former employers about payment of compensation. Liability procedures against a previous employer are long and stressful. Since 1 April 2014 it has, therefore, been possible to receive financial aid from the state. The IAS and the Netherlands Asbestosis Panel determine who is eligible for this. In this article we look in detail at the conditions for, and the process of, application for this financial aid. Since the introduction of this arrangement, more than 250 asbestosis victims have applied for aid; so far, 65 applicants have met the required conditions.

Financial Management: Financial Reporting of Deferred Maintenance Information on Navy Weapon Systems for FY 2002

DTIC Science & Technology

2003-03-06

Financial Management March 6, 2003 Office of the Inspector General of the Department of Defense Financial Reporting of Deferred Maintenance...N/A Dates Covered (from... to) - Title and Subtitle Financial Management: Financial Reporting of Deferred Maintenance Information on Navy Weapon...Project No. D2001FJ-0156.000) Financial Reporting of Deferred Maintenance Information on Navy Weapon Systems for FY 2002 Executive Summary Who

Financial cost of lymphedema borne by women with breast cancer.

PubMed

Boyages, John; Xu, Ying; Kalfa, Senia; Koelmeyer, Louise; Parkinson, Bonny; Mackie, Helen; Viveros, Hector; Gollan, Paul; Taksa, Lucy

2017-06-01

Our study examines the financial cost of lymphedema following a diagnosis of breast cancer and addresses a significant knowledge gap regarding the additional impact of lymphedema on breast cancer survivors. An online national survey was conducted with 361 women who had either breast cancer without lymphedema (BC) (group 1, n = 209) or breast cancer with lymphedema (BC+LE) (group 2, n = 152). Participant recruitment was supported by the Breast Cancer Network Australia and the Australasian Lymphology Association. Both breast cancer and lymphedema result in significant out-of-pocket financial costs borne by women. Of patients with BC+LE, 80% indicated that their breast cancer diagnosis had affected them financially compared with 67% in the BC group (P < .020). For patients with lymphedema, over half (56%) indicated that this specific additional diagnosis to their breast cancer affected them financially and that costs increased with lymphedema severity. The cost of compression garments formed a large proportion of these costs (40.1%). The average number of attendances to a therapist each year was 5.8 (range, 0-45). Twenty-five patients (16.4%) had an episode of cellulitis in the past year. The incidence of cellulitis was 7.7% in 91 patients with subclinical or mild lymphedema compared with 29.5% of 61 patients with more extensive lymphedema (P < .001). The average out-of-pocket financial cost of lymphedema care borne by women was A$977 per annum, ranging from A$207 for subclinical lymphedema to over A$1400 for moderate or severe lymphedema. This study identifies an additional detrimental effect of lymphedema on women in terms of financial costs. Copyright © 2016 The Authors. Psycho-Oncology Published by John Wiley & Sons Ltd.

Financial cost of lymphedema borne by women with breast cancer

PubMed Central

Xu, Ying; Kalfa, Senia; Koelmeyer, Louise; Parkinson, Bonny; Mackie, Helen; Viveros, Hector; Gollan, Paul; Taksa, Lucy

2016-01-01

Abstract Objective Our study examines the financial cost of lymphedema following a diagnosis of breast cancer and addresses a significant knowledge gap regarding the additional impact of lymphedema on breast cancer survivors. Methods An online national survey was conducted with 361 women who had either breast cancer without lymphedema (BC) (group 1, n = 209) or breast cancer with lymphedema (BC+LE) (group 2, n = 152). Participant recruitment was supported by the Breast Cancer Network Australia and the Australasian Lymphology Association. Results Both breast cancer and lymphedema result in significant out‐of‐pocket financial costs borne by women. Of patients with BC+LE, 80% indicated that their breast cancer diagnosis had affected them financially compared with 67% in the BC group (P < .020). For patients with lymphedema, over half (56%) indicated that this specific additional diagnosis to their breast cancer affected them financially and that costs increased with lymphedema severity. The cost of compression garments formed a large proportion of these costs (40.1%). The average number of attendances to a therapist each year was 5.8 (range, 0‐45). Twenty‐five patients (16.4%) had an episode of cellulitis in the past year. The incidence of cellulitis was 7.7% in 91 patients with subclinical or mild lymphedema compared with 29.5% of 61 patients with more extensive lymphedema (P < .001). The average out‐of‐pocket financial cost of lymphedema care borne by women was A$977 per annum, ranging from A$207 for subclinical lymphedema to over A$1400 for moderate or severe lymphedema. Conclusions This study identifies an additional detrimental effect of lymphedema on women in terms of financial costs. PMID:27479170

Financial Management: Corps of Engineers Equipment Reporting on Financial Statements for FY 2002

DTIC Science & Technology

2003-08-20

U.S. Army Corps of Engineers civil service and uniformed officers responsible for financial reporting of equipment should read this report. It...discusses the management controls that are necessary to support the financial reporting of equipment on financial statements.

Registrars' Group Faces a Financial Free Fall.

ERIC Educational Resources Information Center

Gose, Ben

1998-01-01

The organizational transformation process begun several years ago by the American Association of Collegiate Registrars and Admissions Officers has resulted in the association's once-solid financial base collapsing, bringing internal tensions about the transformation to the surface. Debate centers on the organization's ability to be a policy leader…

Reporting of financial and non-financial conflicts of interest by authors of systematic reviews: a methodological survey.

PubMed

Hakoum, Maram B; Anouti, Sirine; Al-Gibbawi, Mounir; Abou-Jaoude, Elias A; Hasbani, Divina Justina; Lopes, Luciane Cruz; Agarwal, Arnav; Guyatt, Gordon; Akl, Elie A

2016-08-10

Conflicts of interest may bias the findings of systematic reviews. The objective of this methodological survey was to assess the frequency and different types of conflicts of interest that authors of Cochrane and non-Cochrane systematic reviews report. We searched for systematic reviews using the Cochrane Database of Systematic Reviews and Ovid MEDLINE (limited to the 119 Core Clinical Journals and the year 2015). We defined a conflict of interest disclosure as the reporting of whether a conflict of interest exists or not, and used a framework to classify conflicts of interest into individual (financial, professional and intellectual) and institutional (financial and advocatory) conflicts of interest. We conducted descriptive and regression analyses. Of the 200 systematic reviews, 194 (97%) reported authors' conflicts of interest disclosures, typically in the main document, and in a few cases either online (2%) or on request (5%). Of the 194 Cochrane and non-Cochrane reviews, 49% and 33%, respectively, had at least one author reporting any type of conflict of interest (p=0.023). Institutional conflicts of interest were less frequently reported than individual conflicts of interest, and Cochrane reviews were more likely to report individual intellectual conflicts of interest compared with non-Cochrane reviews (19% and 5%, respectively, p=0.004). Regression analyses showed a positive association between reporting of conflicts of interest (at least one type of conflict of interest, individual financial conflict of interest, institutional financial conflict of interest) and journal impact factor and between reporting individual financial conflicts of interest and pharmacological versus non-pharmacological intervention. Although close to half of the published systematic reviews report that authors (typically many) have conflicts of interest, more than half report that they do not. Authors reported individual conflicts of interest more frequently than institutional and

Financial Performance of Health Insurers: State-Run Versus Federal-Run Exchanges.

PubMed

Hall, Mark A; McCue, Michael J; Palazzolo, Jennifer R

2018-06-01

Many insurers incurred financial losses in individual markets for health insurance during 2014, the first year of Affordable Care Act mandated changes. This analysis looks at key financial ratios of insurers to compare profitability in 2014 and 2013, identify factors driving financial performance, and contrast the financial performance of health insurers operating in state-run exchanges versus the federal exchange. Overall, the median loss of sampled insurers was -3.9%, no greater than their loss in 2013. Reduced administrative costs offset increases in medical losses. Insurers performed better in states with state-run exchanges than insurers in states using the federal exchange in 2014. Medical loss ratios are the underlying driver more than administrative costs in the difference in performance between states with federal versus state-run exchanges. Policy makers looking to improve the financial performance of the individual market should focus on features that differentiate the markets associated with state-run versus federal exchanges.

UST Financial Assurance Information

EPA Pesticide Factsheets

Subtitle I of the Resource Conservation and Recovery Act, as amended by the Hazardous Waste Disposal Act of 1984, brought underground storage tanks (USTs) under federal regulation. As part of that regulation, Congress directed EPA to develop financial responsibility regulations for UST owners and operators. Congress wanted owners and operators of underground storage tanks (USTs) to show that they have the financial resources to clean up a site if a release occurs, correct environmental damage, and compensate third parties for injury to their property or themselves.Owners and operators have several options: obtain insurance coverage from an insurer or a risk retention group; demonstrate self-insurance using a financial test; obtain corporate guarantees, surety bonds, or letters of credit; place the required amount into a trust fund administered by a third party; or rely on coverage provided by a state financial assurance fund.Information in this data asset includes state documentation to support this requirement. Many states have developed financial assurance funds to help owners and operators meet financial responsibility requirements and to help cover the costs of cleanups. State financial assurance fund programs, which supplement or are a substitute for private insurance, have been especially useful for small-to-medium sized petroleum marketers.EPA requires its Regional Offices to conduct annual reviews of state financial assurance funds. Data is provided by s

The organizational and financial viability of an orthopedic trauma service.

PubMed

Harris, Mitchel B; Cayen, Barry

2009-12-01

This study was designed to explore the effect of establishing an Orthopedic Trauma Service (OTS) on departmental revenue within an academic orthopedic department. The effect of the OTS on physician and resident perceptions of job satisfaction, education, and quality of patient care were also evaluated. A proforma financial analysis was undertaken using an optimization model to predict the potential financial performance of an OTS before its implementation. Financial data were then collected prospectively for the first year of the OTS and compared with the preceding year's financial data. All residents and faculty in the department completed visual analog scale surveys after the formation of the service. While maintaining a fixed amount of work production (work relative value units [WRVUs]) per year, our model predicted an $111,000 increase in departmental charges as a result of a shift in the elective case mix. After implementation of the OTS, elective charges/WRVU increased by 7.4% while trauma charges/WRVU increased by 2.6%. This, combined with a minor increase in departmental work volume (115,661 WRVUs pre-OTS vs. 117,577 WRVUs post-OTS) and an improvement in collections/charge (47-48%), yielded a departmental collection increase of 11% ($1.1 million). Resident and faculty job satisfaction improved, as did the perception of the quality of trauma care that was being provided. The organization and implementation of an OTS within an academic orthopedic department can lead to an improved professional experience for residents and faculty, the perception of improved patient care for the trauma patient, and an increase in departmental revenue.

Succession Planning and Financial Performance: Does Competition Matter?

PubMed

Patidar, Nitish; Gupta, Shivani; Azbik, Ginger; Weech-Maldonado, Robert

2016-01-01

Succession planning has been defined as the process by which one or more successors are identified for key positions, development activities are planned for identified successors, or both. Limited research exists pertaining to the relationship between hospital succession planning and financial performance, particularly in the context of market competition. We used the resource-based view framework to analyze the differential effect of succession planning on hospitals' financial performance based on market competition. According to RBV, organizations can achieve higher performance by using their superior resources and capabilities. We used a panel design consisting of a national sample of hospitals in the United States for 2006-2010. We analyzed data using multivariate linear regression with facility random effects and year and state fixed effects. The sample included 22,717 hospital-year observations; more than one half of the hospitals (55.4%) had a succession planning program. The study found a positive relationship between the presence of succession planning and financial performance (β = 1.41, p < .01), which was stronger in competitive markets (β = 2.31, p = .03) than in monopolistic markets (β = 1.06, p = .01). Hospitals can use these results to make informed decisions about investing in succession planning programs on the basis of competition in their market.

Radiology applications of financial accounting.

PubMed

Leibenhaut, Mark H

2005-03-01

A basic knowledge of financial accounting can help radiologists analyze business opportunities and examine the potential impacts of new technology or predict the adverse consequences of new competitors entering their service area. The income statement, balance sheet, and cash flow statement are the three basic financial statements that document the current financial position of the radiology practice and allow managers to monitor the ongoing financial operations of the enterprise. Pro forma, or hypothetical, financial statements can be generated to predict the financial impact of specific business decisions or investments on the profitability of the practice. Sensitivity analysis, or what-if scenarios, can be performed to determine the potential impact of changing key revenue, investment, operating cost or financial assumptions. By viewing radiology as both a profession and a business, radiologists can optimize their use of scarce economic resources and maximize the return on their financial investments.

48 CFR 1552.215-73 - General financial and organizational information.

Code of Federal Regulations, 2012 CFR

2012-10-01

... update all outdated information on file. (a) Contractor's Name: (b) Address (If financial records are...: Auditor: (f)(1) Work Distribution for the Last Completed Fiscal Accounting Period: Sales: Government cost... immediately preceding last completed fiscal year. Total Sales for First Preceding Fiscal Year $____ Total...

48 CFR 1552.215-73 - General financial and organizational information.

Code of Federal Regulations, 2011 CFR

2011-10-01

... update all outdated information on file. (a) Contractor's Name: (b) Address (If financial records are...: Auditor: (f)(1) Work Distribution for the Last Completed Fiscal Accounting Period: Sales: Government cost... immediately preceding last completed fiscal year. Total Sales for First Preceding Fiscal Year $____ Total...

48 CFR 1552.215-73 - General financial and organizational information.

Code of Federal Regulations, 2014 CFR

2014-10-01

... update all outdated information on file. (a) Contractor's Name: (b) Address (If financial records are...: Auditor: (f)(1) Work Distribution for the Last Completed Fiscal Accounting Period: Sales: Government cost... immediately preceding last completed fiscal year. Total Sales for First Preceding Fiscal Year $____ Total...

48 CFR 1552.215-73 - General financial and organizational information.

Code of Federal Regulations, 2013 CFR

2013-10-01

... update all outdated information on file. (a) Contractor's Name: (b) Address (If financial records are...: Auditor: (f)(1) Work Distribution for the Last Completed Fiscal Accounting Period: Sales: Government cost... immediately preceding last completed fiscal year. Total Sales for First Preceding Fiscal Year $____ Total...

ASBO's Certificate of Excellence in Financial Reporting by School Systems.

ERIC Educational Resources Information Center

Gatti, Bernard F.

1989-01-01

The Certificate of Excellence in Financial Reporting by Schools Program reached a high of 180 submissions for program year 1989. Describes technical developments, including a 90-minute videotape about the program, highlights of the previous year, and a summary of certain program specifics. (MLF)

Challenges for the Protection of Critical ICT-Based Financial Infrastructures

NASA Astrophysics Data System (ADS)

Hämmerli, Bernhard M.; Arendt, Henning H.

A workshop was held in Frankfurt during September 24-25, 2007, in order to initiate a dialogue between financial industry (FI) stakeholders and Europe’s top-level research community. The workshop focused on identifying research and development challenges for the protection of critical ICT-based financial infrastructures for the next 5 years: “Protection of Massively Distributed Critical Financial Services” and “Trust in New Value Added Business Chains”. The outcome of the workshop contributed to the development of the research agenda from the perspectives of three working groups. A number of project ideas were spawned based on the workshop, including a coordination actions project entitled PARSIFAL, which this paper will focus on.