14 CFR 1300.23 - Participation in guaranteed loans.

Science.gov (United States)

2010-01-01

... lender may distribute the risk of a portion of a loan guaranteed under the program by sale of... transferred in whole or in part; (2) The lender remains solely responsible for the administration of the loan... loans guaranteed under the program: (1) Eligible lenders; (2) Private investment funds and insurance...

An Initial Econometric Consideration of Supply and Demand in the Guaranteed Student Loan Program.

Science.gov (United States)

Bayus, Barry; Kendis, Kurt

1982-01-01

In this econometric model of the Guaranteed Student Loan Program (GSLP), supply is related to banks' liquidity and yield curves, all lenders' economic costs and returns, and Student Loan Marketing Association activity. GSLP demand is based on loan costs, family debt position, and net student need for financial aid. (RW)

Evaluation of the 2014 Best Undergraduate Accounting Programs as Compared to the 2004 Top Undergraduate Accounting Programs

Science.gov (United States)

Moore, Paula Hearn; Griffin, Richard B.

2017-01-01

This paper describes and compares the profiles of the top accounting programs in the United States as identified by "U.S. News and World Report" in 2004 with the profiles of the top accounting programs in the United States as identified by the "Accounting Degree Review" in 2014. The "Accounting Degree Review"'s list…

Study of the Insurance Premium Charged to Borrowers under the Guaranteed Student Loan Program. Report No. 3.

Science.gov (United States)

Touche Ross and Co., Washington, DC.

Insurance premiums being charged to borrowers under the Guaranteed Student Loan (GSL) program were studied to determine if the rate exceeded the rate necessary to protect the reserves of the insurer. Attention was directed to whether historical changes in the GSL program have affected insurance premiums. Guaranty agency's sources and uses of funds…

Computer programs as accounting object

Directory of Open Access Journals (Sweden)

I.V. Perviy

2015-03-01

Full Text Available Existing approaches to the regulation of accounting software as one of the types of intangible assets have been considered. The features and current state of the legal protection of computer programs have been analyzed. The reasons for the need to use patent law as a means of legal protection of individual elements of computer programs have been discovered. The influence of the legal aspects of the use of computer programs for national legislation to their accounting reflection has been analyzed. The possible options for the transfer of rights from computer programs copyright owners have been analyzed that should be considered during creation of software accounting system at the enterprise. Identified and analyzed the characteristics of computer software as an intangible asset under the current law. General economic characteristics of computer programs as one of the types of intangible assets have been grounded. The main distinguishing features of software compared to other types of intellectual property have been all ocated

An Accounting Program Merit Pay Survey

Science.gov (United States)

Lindsay, David H.; Campbell, Annhenrie; Tan, Kim B.; Wagner, Andrew

2010-01-01

Basing the compensation of accounting professors on merit pay in order to encourage better teaching, research and service is controversial. Before the effectiveness of merit-based salary plans can be examined empirically, it must be determined which accounting programs use such a system. In this study, the 852 accounting programs in the United…

12 CFR 370.3 - Debt Guarantee Program.

Science.gov (United States)

2010-01-01

... convertible debt to be issued, (C) The mandatory conversion date, (D) The conversion rate (i.e., the total... exchange rate in effect on the date that the debt is funded. (c) Calculation and reporting responsibility... guarantee expires on the earliest of the mandatory conversion date for mandatory convertible debt, the...

78 FR 46528 - Surety Bond Guarantee Program

Science.gov (United States)

2013-08-01

... 2013, Public Law 112-239, 126 Stat. 1632: (1) Increasing the contract amount for which SBA is... remedies under contract law, the Act, and the regulations in this part, SBA is relieved of liability in...), including the provisions that increase the contract amounts for which SBA is authorized to guarantee bonds...

Quality guaranteed theory

International Nuclear Information System (INIS)

Hwang, Ui Cheol

1988-08-01

This book tells of introduction of quality guaranteed theory like definition of quality and quality management, quality guaranteed, requirement of quality guaranteed, contrast of QA and QC, quality of guaranteed object, activity of quality guaranteed, set-up of quality that is naturally supposed such as quality guaranteed in plan and design, check of quality guaranteed, order of claim processing and cases of claim management.

Social Control Disclosure and Accountability of Direct Money Program in Rio de Janeiro’s Schools

Directory of Open Access Journals (Sweden)

Ana Cristina de Oliveira Medeiros

2016-12-01

Full Text Available Education in Brazil have expanded the debate concerning the quality offered, as well as being a constitutional guarantee, there are the State's efforts in the allocation of financial resources annually. In the case of Basic Education was created in 2007 the Direct Money in School Program (DMSP that the Union transfers financial assistance to state and local public schools, and encourage widespread participation in resource management. Thus, the study’s objective was to investigate how civil society involved in the management of public resources of TSA, in a descriptive research with a quantitative and qualitative approach. The data collection was a documentary research: 29 accounts rendered digitized Direct Money in School Program (DMSP from schools and day care centers located in the municipality of Rio de Janeiro for the year 2012. Consolidating research, we sought to understand the perception of the Director of School / Day Care and President of the Community Council-School on the subject employing a questionnaire. In addition to the Audit Services scanned the TSA was checked for evidence of compliance with the principle of accountability and encouraging the social control in the electronic media. The results show the need to improve the participation of civil society, given that this study found that schools/nurseries do not provide the program information on official websites, minimizing transparency, and there is the existence of oversight failures in the assessment of benefits accounts and composition of the Councils.

7 CFR 1720.8 - Issuance of the guarantee.

Science.gov (United States)

2010-01-01

... accounting firm or federal banking regulator, annual consolidated financial statements audited by an... financial covenants, and events of default and remedies; (3) Prior to the issuance of the guarantee, the...

Assessment Practices in Undergraduate Accounting Programs

Science.gov (United States)

Lusher, Anna L.

2010-01-01

This study examined accounting program assessment plans at 102 colleges and universities in the United States. The research focused on identifying assessment practices in undergraduate accounting programs by examining the skills and competencies assessed and determining the methods of assessment used. The study also investigated what course and/or…

Assessment of the Accounting and Joint Accounting/Computer Information Systems Programs.

Science.gov (United States)

Appiah, John; Cernigliaro, James; Davis, Jeffrey; Gordon, Millicent; Richards, Yves; Santamaria, Fernando; Siegel, Annette; Lytle, Namy; Wharton, Patrick

This document presents City University of New York LaGuardia Community College's Department of Accounting and Managerial Studies assessment of its accounting and joint accounting/computer information systems programs report, and includes the following items: (1) description of the mission and goals of the Department of Accounting and Managerial…

7 CFR 2201.28 - Participation in guaranteed Loans.

Science.gov (United States)

2010-01-01

... Participation in guaranteed Loans. (a) Subject to paragraphs (b), (c) and (d) of this section, a Lender may distribute the risk of a portion of a Loan guaranteed under the Program by sale of participations therein if... in part as a result of the sale of such participations; (2) The Lender remains solely responsible for...

7 CFR 1720.14 - Nature of guarantee; acceleration of guaranteed bonds.

Science.gov (United States)

2010-01-01

... 7 Agriculture 11 2010-01-01 2010-01-01 false Nature of guarantee; acceleration of guaranteed bonds. 1720.14 Section 1720.14 Agriculture Regulations of the Department of Agriculture (Continued) RURAL... TELEPHONE PURPOSES § 1720.14 Nature of guarantee; acceleration of guaranteed bonds. (a) Any guarantee...

75 FR 3197 - Notice of a Public Meeting on Administration of the Business and Industry Guaranteed Loan Program

Science.gov (United States)

2010-01-20

... DEPARTMENT OF AGRICULTURE Rural Business-Cooperative Service Notice of a Public Meeting on Administration of the Business and Industry Guaranteed Loan Program AGENCY: Rural Business-Cooperative Service, USDA. ACTION: Notice of public meeting. SUMMARY: The Rural Business-Cooperative Service (RBS), an...

Preparing a Programmed Review in Accounting

Science.gov (United States)

Moore, Connie Remaly

1975-01-01

The programed review illustrated in this article was prepared for beginning accounting students to be used as a review of the basic accounting cycle before starting on the first practice set. (Author)

Accounting Programs' Home Pages: What's Happening.

Science.gov (United States)

Peek, Lucia E.; Roxas, Maria L.

2002-01-01

Content analysis of 62 accounting programs' websites indicated the following: 53% include mission statements; 62.9% list accreditation; many faculty biographies and personal pages used inconsistent formats; provision of information on financial aid, student organizations, career services, and certified public accountant requirements varied. Many…

Guaranteed Cost Finite-Time Control of Discrete-Time Positive Impulsive Switched Systems

Directory of Open Access Journals (Sweden)

Leipo Liu

2018-01-01

Full Text Available This paper considers the guaranteed cost finite-time boundedness of discrete-time positive impulsive switched systems. Firstly, the definition of guaranteed cost finite-time boundedness is introduced. By using the multiple linear copositive Lyapunov function (MLCLF and average dwell time (ADT approach, a state feedback controller is designed and sufficient conditions are obtained to guarantee that the corresponding closed-loop system is guaranteed cost finite-time boundedness (GCFTB. Such conditions can be solved by linear programming. Finally, a numerical example is provided to show the effectiveness of the proposed method.

Strategic design of cost savings guarantee in energy performance contracting under uncertainty

International Nuclear Information System (INIS)

Deng, Qianli; Jiang, Xianglin; Cui, Qingbin; Zhang, Limao

2015-01-01

Highlights: • A methodology is proposed to assist Energy Service Companies to maintain competitiveness in winning bids. • Uncertainties within the energy cost savings are modeled stochastically using the Monte-Carlo simulation. • A strategic energy savings guarantee design curve is derived, where all points return as appropriate guarantees. • A campus case is presented to demonstrate the applicability for finding appropriate guaranteed savings value. - Abstract: Among the key barriers to profit in Energy Performance Contracting (EPC) are uncertainties about attaining the realized energy cost savings and potential disputes over the guaranteed cost savings. In this paper, a methodology has been proposed to assist the Energy Service Company (ESCO): (1) to evaluate the risk threshold if the guarantee has already been made, and (2) to determine the guarantee design, if the guarantee has not been made yet, that not only promises the ESCO’s profitability from EPC but also maintains its competitiveness to win the bid. Uncertainties within the energy cost savings are modeled stochastically using Monte-Carlo simulation, taking both the energy price fluctuation and the facility performance variability into account. Based on that, a strategic energy savings guarantee design curve is derived, that all the points on it would return as appropriate guarantees. Finally, a campus case is presented to demonstrate the applicability for finding the appropriate guaranteed savings value. This method is also worth popularizing in similar performance-based projects

Army Programs: Army Finance and Accounting Quality Assurance Program

National Research Council Canada - National Science Library

1988-01-01

This regulation discusses the primary responsibilities of commanders and staff officers at installation and higher levels for execution of the Army Finance and Accounting Quality Assurance (QA) Program...

How a Guaranteed Annual Income Could Put Food Banks Out of Business

Directory of Open Access Journals (Sweden)

J.C. Herbert Emery

2013-12-01

Full Text Available The federal Conservative government recently began phasing in a plan to raise the age of eligibility for Old Age Security from 65 to 67. But a more sensible move for improving the effectiveness of Canada’s social safety-net system may be to actually lower the age below 65 and rely strictly on an income test instead, regardless of age. The government could go a lot further toward the reduction of poverty in Canada by building on the success of its income supports for seniors, and making them available to poor Canadians of all ages. Canada can boast of having one of the lowest rates for poverty among seniors in the world, largely due to its guaranteed income programs for those 65 years and older. When low-income Canadians turn 65 years old and leave behind low-paying, often unstable jobs, their poverty levels drop substantially. What a guaranteed income provides, that their vulnerable job situation did not, is a form of protection against budget shocks — a sudden volatility in income or expenses without the access to savings or credit to smooth things out until stability returns. A guaranteed income provides a kind of “disaster insurance” that can protect someone in a crisis situation from going without necessities such as food or even shelter. Statistics show that the rate of Canadians experiencing “food insecurity” — that is, lack of access to food because of financial constraints — is half that among Canadians aged 65 to 69 years than it is among those aged 60 to 64. Self-reported rates of physical and mental health improve markedly as well after lowincome Canadians move from low-wage, insecure employment to a guaranteed income at the age of 65. That dramatic shift in physical and mental health indicates that expanding guaranteed income programs to younger Canadians is more than a simple cost calculation: there are potential savings to be found as poorer Canadians, given a guaranteed income, become healthier and therefore reduce

Defense Finance and Accounting Service Commercial Activities Program

National Research Council Canada - National Science Library

1999-01-01

.... This report evaluated the Defense Finance and Accounting Service competitive sourcing process and reviewed the adequacy of the Defense Finance and Accounting Service management control program...

Towards an integral analysis of stereotypes: Challenging the standard guarantee of impartiality

Directory of Open Access Journals (Sweden)

Laura Clérico

2018-05-01

Full Text Available The use of stereotypes to the detriment of the discriminated group should imply questioning the standard guarantee of judicial impartiality. Even taking the analysis of stereotypes seriously, the depth of its consequences has not been sufficiently taken into account in the constitutional and human rights argumentation because it has not challenged with all intensity the standard way in which the guarantee of impartiality is conceived and applied in legal practice and even by the regional court for the protection of human rights. I will defend two central theses: (1 the use of stereotypes necessarily impacts on the analysis of the guarantee of impartiality and (2 impartiality must get rid of the presumption of impartiality.

SARP-II: Safeguards Accounting and Reports Program, Revised

International Nuclear Information System (INIS)

Kempf, C.R.

1994-01-01

A computer code, SARP (Safeguards Accounting and Reports Program) which will generate and maintain at-facility safeguards accounting records, and generate IAEA safeguards reports based on accounting data input by the user, was completed in 1990 by the Safeguards, Safety, and Nonproliferation Division (formerly the Technical Support Organization) at Brookhaven National Laboratory as a task under the US Program of Technical Support to IAEA safeguards. The code was based on a State System of Accounting for and Control of Nuclear Material (SSAC) for off-load refueled power reactor facilities, with model facility and safeguards accounting regime as described in IAEA Safeguards Publication STR-165. Since 1990, improvements in computing capabilities and comments and suggestions from users engendered revision of the original code. The result is an updated, revised version called SARP-II which is discussed in this report

Accounting Students' Reflections on a Regional Internship Program

Directory of Open Access Journals (Sweden)

Bonnie Cord

2010-09-01

Full Text Available The opportunity to gain professional industry experience for accounting students while undertaking theirundergraduate degree provides them with both a competitive edge in the marketplace and an opportunity toexperience the activities undertaken in their chosen profession. Structured experiential learning programsprovide students with the practical opportunity to apply their knowledge in an industry context and also toreflect on their personal learning journey. This paper explores the learning contribution of students’reflection-based assessments in an innovative and flexible internship program based on an e-learningframework. Through a preliminary investigation, it has been identified that after undertaking this internshipprogram, accounting students from an Australian regional university have advanced their learning pertainingto workplace preparedness, understanding and application of accounting principles, generic skillenhancement, and consolidation of accounting as their chosen professional career. The paper suggests that aninternship program such as the one examined contributes to the professional accountancy bodies’ andcommunity’s expectations of accounting graduates possessing key cognitive and behavioural skills.

Guaranteed Cost Finite-Time Control of Fractional-Order Positive Switched Systems

Directory of Open Access Journals (Sweden)

Leipo Liu

2017-01-01

Full Text Available The problem of guaranteed cost finite-time control of fractional-order positive switched systems (FOPSS is considered in this paper. Firstly, a new cost function is defined. Then, by constructing linear copositive Lyapunov functions and using the average dwell time (ADT approach, a state feedback controller and a static output feedback controller are constructed, respectively, and sufficient conditions are derived to guarantee that the corresponding closed-loop systems are guaranteed cost finite-time stable (GCFTS. Such conditions can be easily solved by linear programming. Finally, two examples are given to illustrate the effectiveness of the proposed method.

School District Program Cost Accounting: An Alternative Approach

Science.gov (United States)

Hentschke, Guilbert C.

1975-01-01

Discusses the value for school districts of a program cost accounting system and examines different approaches to generating program cost data, with particular emphasis on the "cost allocation to program system" (CAPS) and the traditional "transaction-based system." (JG)

Guaranteed Student Loans: Analysis of Insurance Premiums Charged by Guaranty Agencies. Briefing Report to the Chairman, Subcommittee on Postsecondary Education, Committee on Education and Labor, House of Representatives.

Science.gov (United States)

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

The insurance premium rates that guaranty agencies charge student borrowers under the Guaranteed Student Loan program were analyzed by the U.S. General Accounting Office. The Higher Education Amendments of 1986 established a maximum rate (3% of the principal loan amount) that all agencies could charge student borrowers. Comparisons were made of…

Implementation of a financial guarantee policy at the CNSC

International Nuclear Information System (INIS)

Barker, R.

2011-01-01

The Canadian Nuclear Safety Commission (CNSC) was established in 2000 under the Nuclear Safety and Control Act (NSCA) to replace the Atomic Energy Control Board (AECB). Prior to the coming in force of the NSCA, financial guarantees associated with licensed activities were not prescribed in the Atomic Energy Control Act or its regulations. Under the NSCA, the Commission Tribunal 'the Commission' was given authority to impose conditions in licences requiring financial guarantees from licensees. Other provisions of the NSCA provided information on the application of financial guarantees and for refunds when decommissioning obligations had been met. Since 2000, the application of financial guarantees has been primarily focussed on licences issued pursuant to the Class I Nuclear Facilities Regulations and the Uranium Mines and Mills Regulations. This was to assure that the requirements for financial guarantees were initially directed at the high risk, complex facilities licensed by the CNSC. However, all licensees have not yet been required to provide a financial guarantee for all licensed facilities, activities or licence types. Additionally, CNSC expectations in relation to when financial guarantees, associated decommissioning plans and cost estimates need to be reviewed, updated and submitted, and what they should entail have been evolving, indicating a need for a clear CNSC policy on the subject. Consequently, the CNSC is proceeding with the development of a financial guarantee policy and implementation plan to assure that generators of nuclear waste will have the financial resources available to decommission nuclear facilities, operations and devices and that this activity will not fall to government as a future liability. This program will require approval by the Commission, planned for 2012. This paper will further describe this policy and its possible outcomes. (author)

The Banking Counter-Guarantee. Juridical Regime

Directory of Open Access Journals (Sweden)

Postolache Rada

2009-06-01

Full Text Available Not so much studied by the specialised literature, the banking counter-guarantee may beconfounded with the other types of guarantee which frequently go with the guaranteed obligation –simple guarantee, collateral guarantee, the confirmation of the guarantee. The counter-guarantee may bean independent or accessory obligation, as the case may be, exclusively governed by its text, accordingto the parties’ will. At the same time, it is a complex juridical act, a contract whose contents cannot beset apart from the contracts connected form an “economic” point of view. The counter-guarantee is theresult of the banking practice and is generated by the need to make amends for the flaws generated bythe direct guarantee. The present research is focused on the analysis of the banking practice, normativeacts, jurisprudence and banking juridical literature.

PRICING AND ASSESSING UNIT-LINKED INSURANCE CONTRACTS WITH INVESTMENT GUARANTEES

Directory of Open Access Journals (Sweden)

Ciumas Cristina

2014-07-01

Full Text Available One of the most interesting life insurance products to have emerged in recent years in the Romanian insurance market has been the unit-linked contract. Unit-linked insurance products are life insurance policies with investment component. A unit-linked life insurance has two important components: protection and investment. The protection component refers to the insured sum in case of the occurrence of insured risks and the investment component refers to the policyholders’ account that represents the present value of the units from the chosen investment funds. Due to the financial instability caused by the Global Crisis and the amplification of market competitiveness, insurers from international markets have started to incorporate guarantees in unit-linked products. So a unit- linked life insurance policy with an asset value guarantee is an insurance policy whose benefit payable on death or at maturity consists of the greater of some guaranteed amount and the value of the units from the investment funds. One of the most challenging issues concerns the pricing of minimum death benefit and maturity benefit guarantees and the establishing of proper reserves for these guarantees. Insurers granting guarantees of this type must estimate the cost and include the cost in the premium. An important component of the activity carried out by the insurance companies is the investment of the premiums paid by policyholders in various types of assets, in order to obtain higher yields than those guaranteed by the insurance contracts, while providing the necessary liquidity for the payment of insurance claims in case of occurrence of the assumed risks. So the guaranteed benefits can be broadly matched or immunized with various types of financial assets, especially with fixed-interest instruments. According to Romanian legislation which regulates the unit-linked life insurance market, unit-linked life insurance contracts pass most of the investment risk to the

Legal Status of Credit Bank Guarantee in Indonesia’s Legal Guarantee

Directory of Open Access Journals (Sweden)

Erma Defiana Putriyanti

2017-07-01

Full Text Available The aim of this research is to analyze  about the legal status of the letter hiring as collateral for bank loans in the Indonesian security law. The method of this research is a normative juridical. The results of this research indicate that the decree hiring is not included in the objects that can be bound by pledge, fiduciary, and mortgage then hiring decree hiring is not included in the personal guarantee and corporate guarantee. Although the hiring decree is issued by a legitimate institution, the institution is not bound by an agreement between the debtor debts with the bank but when the decree was used as security for the bank. Hiring letter is not also included in the general collateral. Decree hiring is not an object and does not qualify as material that can be used as general collateral. The conclusion of this research is that the position of the decree hiring as collateral for bank loans is a new form of guarantee which is not included in the general guarantees and the specific ones. This shows that the system of legal guarantees in Indonesia is not pure anymore embrace a closed system, but has started shifting into an open system.

7 CFR 3575.73 - Replacement of loss, theft, destruction, mutilation, or defacement of Loan Note Guarantee or...

Science.gov (United States)

2010-01-01

... 7 Agriculture 15 2010-01-01 2010-01-01 false Replacement of loss, theft, destruction, mutilation... AGRICULTURE GENERAL Community Programs Guaranteed Loans § 3575.73 Replacement of loss, theft, destruction... circumstances of the loss, theft, or destruction of the Loan Note Guarantee or Assignment Guarantee Agreement...

BANK GUARANTEES

OpenAIRE

Vasile NEME

2012-01-01

The present study propose the analyse of the irrevocable commitment of a bank entity towards a determined person, through which guarantees a certain legal conduct of its client, and, in case of breach, assumes the payment obligation of a determined amount of money. This kind of legal technique it is called bank guarantee and in the usual business language it is called “Letter of Bank Guarantee”. The determined reason to choose this scientific initiative it is the frequency of this kind of fin...

7 CFR 1980.488 - Guaranteed industrial development bond issues.

Science.gov (United States)

2010-01-01

... industrial plants for lease to private businesses engaged in industrial manufacturing and does not provide... 7 Agriculture 14 2010-01-01 2009-01-01 true Guaranteed industrial development bond issues. 1980..., DEPARTMENT OF AGRICULTURE (CONTINUED) PROGRAM REGULATIONS (CONTINUED) GENERAL Business and Industrial Loan...

The TMI-2 SNM accountability program

International Nuclear Information System (INIS)

Schork, J.S.; Rogan, R.E.; Deininger, F.W.; Weaver, W.W.

1988-01-01

This paper describes the Special Nuclear Material (SNM) Accountability Program for Three Mile Isaland Unit 2. The TMI-2 SNM Accountability Program is uniquely designed to inventory and control the SNM borne by the fuel materials that were distributed throughout the Reactor Vessel and connected Reactor Coolant System piping as a result of the March, 1979 accident. The current knowledge of fuel (SNM) quantities and locations as a result of the TMI-2 accident is reviewed. The inventory and control of fuel debris canisters, core debris samples, water process filters, ion exchnagers and radioactive waste that contain SNM is discussed. In addition, the methods and techniques for performing the Post-Defueling Survey of residual SNM quantities at the end of defueling activities are described. The integration of the Waste Management (shipping), Defueling (packaging), Radiological Controls and Data Management and Analysis Departments support is addressed. Finally, the contractual transfer of TMI-2 fuel debris ownership from GPU Nuclear to the Department of Energy is reviewed

Nuclear materials control and accountability internal audit program

International Nuclear Information System (INIS)

Barham, M.A.; Abbott, R.R.

1991-01-01

This paper reports that the Department of Energy Order (DOE) 5633.3, Control and Accountability for Nuclear Materials, includes several requirements for development and implementation of an internal audit program. Martin Marietta Energy System, Inc., manages five sites in Tennessee, Kentucky, and Ohio for the DOE Field Office, Oak Ridge and has a Central Nuclear Materials Control and Accountability (NMC and A) Manager with matrixed responsibility for the NMC and A program at the five sites. The Energy Systems Central NMC and A Manager has developed an NMC and A Internal Audit Handbook which defines the functional responsibilities, performance criteria, and reporting and documentation requirements for the Energy Systems NMC and A Internal Audit Program. The initial work to develop and implement these standards was tested at the K-25 Site when the site hired an internal auditor to meet the DOE requirements for an NMC and A Internal Audit program

Analysis of 2014's Thirty Best Undergraduate Accounting Programs

Science.gov (United States)

Adkins, Darlene A.; Geddie, Mary F.; Moore, Paula Hearn; Griffin, Richard B.

2016-01-01

This paper examines primarily the courses in the accounting major and a portion of the business core of the best thirty accounting programs in the United States as identified by the Accounting Degree Review. A thorough examination of each school's web site has been conducted to gather current (2014) information concerning the requirements for a…

27 CFR 6.61 - Guaranteeing loans.

Science.gov (United States)

2010-04-01

... OF THE TREASURY LIQUORS âTIED-HOUSEâ Unlawful Inducements Guaranteeing Loans § 6.61 Guaranteeing loans. The act by an industry member of guaranteeing any loan or the repayment of any financial...

7 CFR 1720.9 - Guarantee Agreement.

Science.gov (United States)

2010-01-01

... bonds. (b) The guaranteed bonds shall refer to the guarantee agreement as controlling the terms of the... the holder of the guaranteed bonds; (11) Claim procedures; (12) What constitutes a failure by the...

Human and Citizen Rights Guarantees While Providing Information Security

Directory of Open Access Journals (Sweden)

Serhii Yesimov

2018-05-01

Full Text Available With the development of information and communication technologies, issues of providing information security are becoming more and more aggravated. These are crimes related to the use of electronic computers, systems and computer networks and telecommunication networks, the propaganda of separatism and extremism, etc. While providing information security in the digital environment, the role of technical and legal human rights guarantees, due to technical means of protection, is increasing. Relying on the developers of technical means of protection determines the difference between the aforesaid concepts and the traditional approach to ensuring the protection of human and citizen rights, in which responsibilities are put on information intermediaries, owners of confidential information. Technical guarantees of human rights are a necessary component of ensuring information security, but the effectiveness of the application is provided in conjunction with the legal guarantees of human rights, as evidenced by the tendency to recognize the principles of inviolability of privacy on the basis of design decisions in the law of the European Union as legal acts. Providing information security is a legitimate goal of establishing constraints of human rights, since it can be correlated with the norms of international law. The establishment of constraints of human rights is permissible in order to attain other objectives–ensuring state security, public order, health, rights and freedoms of the person in the information sphere. The legitimacy of this goal is determined by its compliance with the objectives envisaged by international agreements ratified in an established order. The article examines the impact of the use of technical means in the field of providing information security in the aspect of following the fundamental human and civil rights in Ukraine, taking into account the legislation of the European Union and the decision of the European Court

Do Job Security Guarantees Work?

OpenAIRE

Alex Bryson; Lorenzo Cappellari; Claudio Lucifora

2004-01-01

We investigate the effect of employer job security guarantees on employee perceptions of job security. Using linked employer-employee data from the 1998 British Workplace Employee Relations Survey, we find job security guarantees reduce employee perceptions of job insecurity. This finding is robust to endogenous selection of job security guarantees by employers engaging in organisational change and workforce reductions. Furthermore, there is no evidence that increased job security through job...

Computerized accountability program is operating - DYMCAS

International Nuclear Information System (INIS)

Combs, S.W.; Mee, W.T.

1983-01-01

The nuclear materials control and accountability program in the Oak Ridge Y-12 Plant has been placed on a computerized system identified as DYMCAS (Dynamic Special Nuclear Materials Control and Accountability System). The primary gola of the DYMCAS is to assist in detecting the diversion of special nuclear material (SNM). Secondly, the system is expected to assure quality inventory reconciliations both under normal and emergency situations. The system has been installed and was placed on active status in April 1982. Since that time numerous problems have surfaced and been resolved; i.e., delays of input, hardware breakdown, and misunderstandings of needs. An explanation of these problems, including examples and alterations that have made the system workable, are presented

29 CFR 4022.3 - Guaranteed benefits.

Science.gov (United States)

2010-07-01

... 29 Labor 9 2010-07-01 2010-07-01 false Guaranteed benefits. 4022.3 Section 4022.3 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION COVERAGE AND BENEFITS BENEFITS PAYABLE IN TERMINATED SINGLE-EMPLOYER PLANS General Provisions; Guaranteed Benefits § 4022.3 Guaranteed...

Guaranteed convergence of the Hough transform

Science.gov (United States)

Soffer, Menashe; Kiryati, Nahum

1995-01-01

The straight-line Hough Transform using normal parameterization with a continuous voting kernel is considered. It transforms the colinearity detection problem to a problem of finding the global maximum of a two dimensional function above a domain in the parameter space. The principle is similar to robust regression using fixed scale M-estimation. Unlike standard M-estimation procedures the Hough Transform does not rely on a good initial estimate of the line parameters: The global optimization problem is approached by exhaustive search on a grid that is usually as fine as computationally feasible. The global maximum of a general function above a bounded domain cannot be found by a finite number of function evaluations. Only if sufficient a-priori knowledge about the smoothness of the objective function is available, convergence to the global maximum can be guaranteed. The extraction of a-priori information and its efficient use are the main challenges in real global optimization problems. The global optimization problem in the Hough Transform is essentially how fine should the parameter space quantization be in order not to miss the true maximum. More than thirty years after Hough patented the basic algorithm, the problem is still essentially open. In this paper an attempt is made to identify a-priori information on the smoothness of the objective (Hough) function and to introduce sufficient conditions for the convergence of the Hough Transform to the global maximum. An image model with several application dependent parameters is defined. Edge point location errors as well as background noise are accounted for. Minimal parameter space quantization intervals that guarantee convergence are obtained. Focusing policies for multi-resolution Hough algorithms are developed. Theoretical support for bottom- up processing is provided. Due to the randomness of errors and noise, convergence guarantees are probabilistic.

20 CFR 404.230 - Guaranteed alternative.

Science.gov (United States)

2010-04-01

... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Guaranteed alternative. 404.230 Section 404... INSURANCE (1950- ) Computing Primary Insurance Amounts Guaranteed Alternative for People Reaching Age 62 After 1978 But Before 1984 § 404.230 Guaranteed alternative. (a) General. If you reach age 62 after 1978...

Framework for an Effective Assessment and Accountability Program: The Philadelphia Example

Science.gov (United States)

Porter, Andrew C.; Chester, Mitchell D.; Schlesinger, Michael D.

2004-01-01

The purpose of this article is to put in the hands of researchers, practitioners, and policy makers a powerful framework for building and studying the effects of high-quality assessment and accountability programs. The framework is illustrated through a description and analysis of the assessment and accountability program in the School District of…

Applying Service Performance Guarantees to Reduce Risk Perception in the Purchase and Consumption of Higher Education

Directory of Open Access Journals (Sweden)

Nooraini Mohamad Sheriff

2006-12-01

Full Text Available The intangible nature of education is one contributor to consumers’ perception of risk prior to their purchase and consumption. This risk includes: functional risk, financial risk, temporal risk, physical risk, psychological risk and social risk. The presence of these risks often makes consumer evaluation prior to purchase and consumption difficult. Invoking a service guarantee is a platform available to enable higher educational institutions to minimize such risk perception so as to induce purchase. Specifically, service guarantee for higher education entails the application of teaching performance guarantee. This form of guarantee focuses on two important customer groups of higher educational institutions namely, students and faculty members, and focuses only on a specific performance aspect such as instructor’s performance. Thus, if students are dissatisfied with an instructor’s performance they are entitled to receive their money back. The imposition of such a teaching performance guarantee would implicate instructor’s accountability for certain aspects of their performance. It also establishes a mechanism to solicit feedback to better understand why and how instructors fail. Consequently, service performance guarantee creates a high level of customer focus and signals instructors’ care towards students

13 CFR 108.820 - Financings in the form of guarantees.

Science.gov (United States)

2010-01-01

... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Financings in the form of... VENTURE CAPITAL (âNMVCâ) PROGRAM Financing of Small Businesses by NMVC Companies Structuring Nmvc Company's Financing of Eligible Small Businesses § 108.820 Financings in the form of guarantees. (a) General...

7 CFR 1700.32 - Program Accounting and Regulatory Analysis.

Science.gov (United States)

2010-01-01

... Administrator with respect to management, information systems, budgets, and other such matters. (a) The... 7 Agriculture 11 2010-01-01 2010-01-01 false Program Accounting and Regulatory Analysis. 1700.32... SERVICE, DEPARTMENT OF AGRICULTURE GENERAL INFORMATION Agency Organization and Functions § 1700.32 Program...

75 FR 36506 - Final Rule Regarding Amendment of the Temporary Liquidity Guarantee Program To Extend the...

Science.gov (United States)

2010-06-28

... transaction accounts and risk needless liquidity failures or negatively affect IDI's deposit franchise values... conclude the TAG program. Requests To Opt Into TAG Program/Future Opt Out Provision Three commenters... may not align with future prevailing market rates. Other commenters felt that the reduced interest...

Meeting the Demand for Accountability: Case Study of a Teacher Education Program in China

Directory of Open Access Journals (Sweden)

Tak Cheung CHAN

2009-02-01

Full Text Available To meet the demand for accountability, a teacher education program in a university located in South China has established processes at the college, the program, and the faculty levels to assure its program quality. Highlights of the processes are: involvement of stakeholders and the examination of program effectiveness. Although much has been done to help program candidates succeed, more effort is needed in the areas of program assessment and continuous improvement to assure program quality. An accountability implementation plan, a beginning teacher mentoring program, and a comparative study of beginning teacher performance were recommended to further enforce its strategies toward program accountability.

Marketing service guarantees for health care.

Science.gov (United States)

Levy, J S

1999-01-01

The author introduces the concept of service guarantees for application in health care and differentiates between explicit, implicit, and conditional vs. unconditional types of guarantees. An example of an unconditional guarantee of satisfaction is provided by the hospitality industry. Firms conveying an implicit guarantee are those with outstanding reputations for products such as luxury automobiles, or ultimate customer service, like Nordstrom. Federal Express and Domino's Pizza offer explicit guarantees of on-time delivery. Taking this concept into efforts to improve health care delivery involves a number of caveats. Customers invited to use exceptional service cards may use these to record either satisfaction or dissatisfaction. The cards need to provide enough specific information about issues so that "immediate action could be taken to improve processes." Front-line employees should be empowered to respond to complaints in a meaningful way to resolve the problem before the client leaves the premises.

Does Participation in a Computer-Based Learning Program in Introductory Financial Accounting Course Lead to Choosing Accounting as a Major?

Science.gov (United States)

Owhoso, Vincent; Malgwi, Charles A.; Akpomi, Margaret

2014-01-01

The authors examine whether students who completed a computer-based intervention program, designed to help them develop abilities and skills in introductory accounting, later declared accounting as a major. A sample of 1,341 students participated in the study, of which 74 completed the intervention program (computer-based assisted learning [CBAL])…

Academic elite in accounting: linkages among top-ranked graduate programs.

Science.gov (United States)

Bair, Jeffrey H

2002-06-01

The 10 top-ranked graduate programs in accounting, based on a national survey of deans and top administrators, were linked to one another by hiring in the programs one another's graduates. Almost one-half (45.9%) of the faculty members in these 10 programs (N = 172) had graduated from one of these 10 programs. It is suggested that this linkage helps these programs to maintain and enhance their prestige.

Measurement control program for nuclear material accounting

International Nuclear Information System (INIS)

Brouns, R.J.; Roberts, F.P.; Merrill, J.A.; Brown, W.B.

1980-06-01

A measurement control program for nuclear material accounting monitors and controls the quality of the measurments of special nuclear material that are involved in material balances. The quality is monitored by collecting data from which the current precision and accuracy of measurements can be evaluated. The quality is controlled by evaluations, reviews, and other administrative measures for control of selection or design of facilities, equipment and measurement methods and the training and qualification of personnel who perform SNM measurements. This report describes the most important elements of a program by which management can monitor and control measurement quality

Real promise or false hope: DOE's title XVII loan Guarantee

Energy Technology Data Exchange (ETDEWEB)

Massouh, Jennifer F.; Cannon, George D. Jr.; Logan, Suzanne M.; Schwartz, David L.

2009-05-15

While the American Recovery and Reinvestment Act of 2009 expanded the DOE loan guarantee program to include certain ''shovel-ready'' projects, and appropriated $6 billion to cover the credit subsidy cost associated with these projects, it failed to resolve some of the most pressing problems facing the program. Here are some recommendations that may finally get some shovels in the ground. (author)

A computerized accountability program is operating - DYMCAS

International Nuclear Information System (INIS)

Combs, S.W.; Mee, W.T.

1983-01-01

The nuclear materials control and accountability program in the Oak Ridge Y-12 Plant has been placed on a computerized system identified as DYMCAS (Dynamic Special Nuclear Materials Control and Accountability System). The primary goal of the DYMCAS is to assist in detecting the diversion of special nuclear material (SNM). Secondly, the system is expected to assure quality inventory reconciliations both under normal and emergency situations. The system has been installed and was placed on active status in April 1982. Since that time numerous problems have surfaced and been resolved; i.e., delays of input, hardware breakdown, and misunderstandings of needs. An explanation of these problems, including examples and alterations that have made the system workable, are presented

75 FR 4707 - Continuous Construction-Permanent Loan Guarantees Under the Section 538 Guaranteed Rural Rental...

Science.gov (United States)

2010-01-29

... permanent financing phase of a project. In addition to the proposed form of guarantee, the Agency will... financing phase of the project. This third form of guarantee is being proposed in response to input from... requests. * * * * * Lease-up period. The period of time that begins when the first unit in the project...

Determination of the Effectiveness of Information Security and Audit Accounting IT Informational Program

Directory of Open Access Journals (Sweden)

Riana Iren RADU

2014-11-01

Full Text Available In the current society, there are many options regarding the use of computer programs for the processing of accounting information. In this paper I propose to develop the method of approach, in terms of technical IT audit, for a program for the management of accounting information, i.e. an integrated ERP-CRM program, used by the majority of Romanian business.

Accountability for Community-Based Programs for the Seriously Ill.

Science.gov (United States)

Teno, Joan M; Montgomery, Russ; Valuck, Tom; Corrigan, Janet; Meier, Diane E; Kelley, Amy; Curtis, J Randall; Engelberg, Ruth

2018-03-01

Innovation is needed to improve care of the seriously ill, and there are important opportunities as we transition from a volume- to value-based payment system. Not all seriously ill are dying; some recover, while others are persistently functionally impaired. While we innovate in service delivery and payment models for the seriously ill, it is important that we concurrently develop accountability that ensures a focus on high-quality care rather than narrowly focusing on cost containment. The Gordon and Betty Moore Foundation convened a meeting of 45 experts to arrive at guiding principles for measurement, create a starter measurement set, specify a proposed definition of the denominator and its refinement, and identify research priorities for future implementation of the accountability system. A series of articles written by experts provided the basis for debate and guidance in formulating a path forward to develop an accountability system for community-based programs for the seriously ill, outlined in this article. As we innovate in existing population-based payment programs such as Medicare Advantage and develop new alternative payment models, it is important and urgent that we develop the foundation for accountability along with actionable measures so that the healthcare system ensures high-quality person- and family-centered care for persons who are seriously ill.

76 FR 27986 - Funding for the Conservation Loan Program; Farm Loan Programs

Science.gov (United States)

2011-05-13

... for the Conservation Loan Program; Farm Loan Programs AGENCY: Farm Service Agency, USDA. ACTION... or guaranteed loan applications for the Conservation Loan (CL) Program because of lack of program... provisions to the existing direct and guaranteed loan regulations found in 7 CFR parts 761, 762, 764, 765...

Safeguards material control and accounting program: quarterly report, January-March 1979

International Nuclear Information System (INIS)

Maimoni, A.; Dunn, D.R.

1980-06-01

The operation and use of the Safeguards Vulnerability Analysis Program (SVAP) Input/Output programming written for a Tektronix 4050 series computer is described. The programming consists of the Facility Description Program and its continuation, the Accounting System Program, plus several service routines. These programs generate the input files that will be used by the SVAP codes in a main frame computer, such as the CDC 7600 at Lawrence Livermore Laboratory

An Examination of U.S. AACSB International Accounting-Accredited Schools to Determine Global Travel Experience Requirements in Accounting Masters Programs

Science.gov (United States)

Taylor, Susan Lee; Finley, Jane B.

2010-01-01

The authors report on the extent to which U.S. graduate accounting programs accredited by the Association to Advance Collegiate Schools of Business have included some type of global travel experience in their graduate accounting curriculum. The authors contacted 137 member schools offering accounting masters degrees. Only one school required an…

CHARACTERISTICS OF GRADUATE ACCOUNTING PROGRAMS: AN ANALYSIS OF UNIVERSITIES IN ENGLISH-SPEAKING COUNTRIES

Directory of Open Access Journals (Sweden)

Sandra Rolim Ensslin

2012-09-01

Full Text Available The literature indicates there is a shortage of professors of accounting. For some researchers this lack is related to the high price paid to obtain an advanced degree in this area. According to the American Accounting Association (AAA, graduate programs need to be more attractive, less stressful and less expensive for students. Therefore, the objective of this study is to map the characteristics of the selection process, the courses offered and the requirements to obtain a master’s degree in accounting from universities located in English-speaking. This study can be classified as descriptive, with a theoretical-conceptual nature and a qualitative approach. We rely on secondary sources and apply inductive logic. The main results are that in the United States, 71% of the programs require candidates to have knowledge of accounting, finance, economics, taxes, statistics and mathematics; 75% of Australian universities require a minimum score on the TOEFL for foreign students, 20% have a minimum GPA and 10% require taking the GMAT; and no Canadian university requires a letter of recommendation. Regarding the purpose of the courses, 88% of the institutions that offer master programs in accounting focus on improved professional qualification of accountants. In Australia, 30% of the programs last 18 months, while in Canada this figure is 66% and in New Zealand, 50% of the programs last at least two years. With respect to the graduation requirements, 82% of the universities require between 4 and 9 mandatory disciplines. In conclusion, the master programs in the United States and United Kingdom are relatively more demanding with respect to the degree requirements than in the other countries investigated.

Analysis of Accounting Programmes Used in Communal Accountancy

OpenAIRE

KANOVOVÁ, Lucie

2013-01-01

This thesis focuses on accounting programs of municipalities. The theoretical part deals with a characteristic of basic territorial entities, accounting of municipalities, an importance of the accounting program and criteria for a choice of the accounting software. In the practical part are results of my research about accounting programs of municipalities. Furthermore are these programmes described and after that there is chosen the best program for the village Mnich by using a multicriteria...

Quality Assurance of Non-Local Accounting Programs Conducted in Hong Kong

Science.gov (United States)

Cheng, Mei-Ai; Leung, Noel W.

2014-01-01

This study examines the current government policy and institutional practice on quality assurance of non-local accounting programs conducted in Hong Kong. Both international guidelines, national regulations and institutional frameworks in higher education and transnational higher education, and professional practice in accounting education are…

The pricing of bank debt guarantees

NARCIS (Netherlands)

Arping, S.

2009-01-01

We analyze the optimal pricing of government-sponsored bank debt guarantees within the context of an asset substitution framework. We show that the desirability of fair pricing of guarantees depends on the degree of transparency of the banking sector: in relatively opaque banking systems, fair

22 CFR 231.04 - Guarantee eligibility.

Science.gov (United States)

2010-04-01

... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Guarantee eligibility. 231.04 Section 231.04 Foreign Relations AGENCY FOR INTERNATIONAL DEVELOPMENT ARAB REPUBLIC OF EGYPT LOAN GUARANTEES ISSUED UNDER THE EMERGENCY WARTIME SUPPLEMENTAL APPROPRIATIONS ACT OF 2003, PUBLIC LAW 108-11-STANDARD TERMS AND...

Understanding consumer response to service guarantees

International Nuclear Information System (INIS)

Taylor, E.L.; Cole, J.M.

1999-01-01

Whether the goal is customer loyalty to a competitive energy service provider or customer satisfaction with monopoly distribution services, service guarantees must be seen as one way a company can communicate with its customers about the relationship it has (or wants) with them. In short, service guarantees must be evaluated as part of a company's overall brand management strategy. To do this, a conceptual framework within which to develop and link models of service delivery and brand management is needed. This means seeing both as examples of inference management. In this article the authors first interpret findings from their research on utility service guarantees in light of the model of service delivery proposed by Smith, Bolton, and Wagner. The authors then situate this model within their own model of utility brand management. The resulting approach can be used by a utility to evaluate whether and how to adopt service guarantees as part of its overall branding strategy

Understanding consumer response to service guarantees

Energy Technology Data Exchange (ETDEWEB)

Taylor, E.L.; Cole, J.M.

1999-10-01

Whether the goal is customer loyalty to a competitive energy service provider or customer satisfaction with monopoly distribution services, service guarantees must be seen as one way a company can communicate with its customers about the relationship it has (or wants) with them. In short, service guarantees must be evaluated as part of a company's overall brand management strategy. To do this, a conceptual framework within which to develop and link models of service delivery and brand management is needed. This means seeing both as examples of inference management. In this article the authors first interpret findings from their research on utility service guarantees in light of the model of service delivery proposed by Smith, Bolton, and Wagner. The authors then situate this model within their own model of utility brand management. The resulting approach can be used by a utility to evaluate whether and how to adopt service guarantees as part of its overall branding strategy.

Prevention validation and accounting platform: a framework for establishing accountability and performance measures of substance abuse prevention programs.

Science.gov (United States)

Kim, S; McLeod, J H; Williams, C; Hepler, N

2000-01-01

The field of substance abuse prevention has neither an overarching conceptual framework nor a set of shared terminologies for establishing the accountability and performance outcome measures of substance abuse prevention services rendered. Hence, there is a wide gap between what we currently have as data on one hand and information that are required to meet the performance goals and accountability measures set by the Government Performance and Results Act of 1993 on the other. The task before us is: How can we establish the accountability and performance measures of substance abuse prevention programs and transform the field of prevention into prevention science? The intent of this volume is to serve that purpose and accelerate the processes of this transformation by identifying the requisite components of the transformation (i.e., theory, methodology, convention on terms, and data) and by introducing an open forum called, Prevention Validation and Accounting (PREVA) Platform. The entire PREVA Platform (for short, the Platform) is designed as an analytic framework, which is formulated by a collectivity of common concepts, terminologies, accounting units, protocols for counting the units, data elements, and operationalizations of various constructs, and other summary measures intended to bring about an efficient and effective measurement of process input, program capacity, process output, performance outcome, and societal impact of substance abuse prevention programs. The measurement units and summary data elements are designed to be measured across time and across jurisdictions, i.e., from local to regional to state to national levels. In the Platform, the process input is captured by two dimensions of time and capital. Time is conceptualized in terms of service delivery time and time spent for research and development. Capital is measured by the monies expended for the delivery of program activities during a fiscal or reporting period. Program capacity is captured

7 CFR 4290.1600 - Secretary's authority to issue and guarantee Trust Certificates.

Science.gov (United States)

2010-01-01

... INVESTMENT COMPANY (âRBICâ) PROGRAM Financial Assistance for RBICs (Leverage) Funding Leverage by Use of... the timely payment of the principal and interest thereon. Any such guarantee of such TC is limited to... any TC. (b) Authority to arrange public or private fundings of Leverage. The Secretary in his or her...

22 CFR 231.03 - The Guarantee.

Science.gov (United States)

2010-04-01

... 22 Foreign Relations 1 2010-04-01 2010-04-01 false The Guarantee. 231.03 Section 231.03 Foreign Relations AGENCY FOR INTERNATIONAL DEVELOPMENT ARAB REPUBLIC OF EGYPT LOAN GUARANTEES ISSUED UNDER THE EMERGENCY WARTIME SUPPLEMENTAL APPROPRIATIONS ACT OF 2003, PUBLIC LAW 108-11-STANDARD TERMS AND CONDITIONS...

19 CFR 351.506 - Loan guarantees.

Science.gov (United States)

2010-04-01

... Duties INTERNATIONAL TRADE ADMINISTRATION, DEPARTMENT OF COMMERCE ANTIDUMPING AND COUNTERVAILING DUTIES Identification and Measurement of Countervailable Subsidies § 351.506 Loan guarantees. (a) Benefit—(1) In general. In the case of a loan guarantee, a benefit exists to the extent that the total amount a firm pays for...

77 FR 58991 - State-Level Guarantee Fee Pricing

Science.gov (United States)

2012-09-25

... FEDERAL HOUSING FINANCE AGENCY [No. 2012-N-13] State-Level Guarantee Fee Pricing AGENCY: Federal... guarantee fee pricing by state. FHFA's proposal described here would adjust the upfront fees that the... final state-level guarantee fee pricing method, FHFA expects to direct the Enterprises to implement the...

13 CFR 107.1720 - Characteristics of SBA's guarantee.

Science.gov (United States)

2010-01-01

... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Characteristics of SBA's guarantee. 107.1720 Section 107.1720 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS... Characteristics of SBA's guarantee. If SBA agrees to guarantee a Licensee's Debentures or Participating Securities...

Cost accounting at GKSS

International Nuclear Information System (INIS)

Hinz, R.

1979-01-01

The GKSS has a cost accounting system comprising cost type, cost centre and cost unit accounting which permits of a comprehensive and detailed supervision of the accural of costs and use of funds, makes price setting for outside orders possible and provides the necessary data for decision-making and planning. It fulfills the requirement for an ordered accounting system; it is therefore guaranteed that there exists between financial accounts department and cost accounting a proper demarcation and transition, that costs are accounted fully only on the basis of vouchers and only once, evaluation and distribution are unified and the principle of causation is observed. Two employees are engaged in costs and services accounting. Although we strive to effect adaptations as swiftly as possible, and constantly to adapt refinements and supplementary processes for the improvement of the system, this can only occur within the scope of, and with the exactitude necessary for the required information. (author)

REGIONAL RECIPROCAL GUARANTEE SOCIETIES IN VENEZUELA

Directory of Open Access Journals (Sweden)

Orlando J. Canelones

2014-11-01

Full Text Available This research aims to describe the operation of services offered by the Regional Mutual Guarantee Societies (SGRs in Venezuela, and to present synthetically, the rudiments for constitution, as well as the legal basis that must rule them, through conducting an executive summary of the Law of the National System of Reciprocal Guarantees for Small and Medium Business and the Promotion, Constitution and Functioning Rules of National Mutual Funds and Guarantees and SGRs.  The methodology used in this research is documentary, through a literature review and exploration that allowed inferences about the importance of Regional SGRs in Venezuela, as financing alternative

CHIT: a cost accounting program for postirradiation examinations of fast breeder reactor materials

International Nuclear Information System (INIS)

Phillips, J.R.; Dowler, K.E.

1975-09-01

CHIT is the Los Alamos Scientific Laboratory's cost accounting computer program for nondestructive and destructive examinations of irradiated fuel pins. The program allows immediate retrieval of fuel pin examination information and provides itemized listings for completed and projected fuel pin examinations, detailed cost accounting summaries for each investigator, fuel pin examinations during a specified time interval, and various subsets of the information. CHIT has been in successful operation for the past two years, providing precise information on cost accounting more efficiently than possible with a manual technique

Minimum Price Guarantees In a Consumer Search Model

NARCIS (Netherlands)

M.C.W. Janssen (Maarten); A. Parakhonyak (Alexei)

2009-01-01

textabstractThis paper is the first to examine the effect of minimum price guarantees in a sequential search model. Minimum price guarantees are not advertised and only known to consumers when they come to the shop. We show that in such an environment, minimum price guarantees increase the value of

76 FR 78343 - HOME Investment Partnerships Program: Improving Performance and Accountability; and Updating...

Science.gov (United States)

2011-12-16

... CFR Parts 91 and 92 HOME Investment Partnerships Program: Improving Performance and Accountability... Performance and Accountability; and Updating Property Standards AGENCY: Office of the Assistant Secretary for... regulatory requirements and establish new requirements designed to enhance accountability by States and units...

R programming for the Quarterly National Accounts: Moroccan case

Directory of Open Access Journals (Sweden)

Houssam HACHIMI

2017-11-01

Full Text Available The compilation of quarterly national accounts (QNA has different methods based on the specificity of the statistical system of the country, in effect, the method of calibration adopted by the Moroccan national account department has several steps that estimates indirectly the quarterly components of the Gross Domestic Product (GDP by using statistics indicators as regressors in a linear model. The use of R, as statistical software for the compilation of that official statistics presents some challenges for the statisticians from the first step of the data import, until the export of the results, the responsible of the compilation of the QNA must have good algorithmic coding skills so as he can build his R program by choosing the adequate packages and version of the R software. The objective of this work is to present the R program and challenges that face the Moroccan case.

76 FR 34712 - Medicare Program; Pioneer Accountable Care Organization Model; Extension of the Submission...

Science.gov (United States)

2011-06-14

... stakeholders to develop initiatives to test innovative payment and service delivery models to reduce program...] Medicare Program; Pioneer Accountable Care Organization Model; Extension of the Submission Deadlines for... of the Pioneer Accountable Care Organization Model letters of intent to June 30, 2011 and the...

A note on dynamic programming in accounts receivable management

NARCIS (Netherlands)

Dirickx, Y.M.I.; Kistner, K.-P.

1982-01-01

The paper considers a dynamic programming formulation of the accounts receivable problem for single outstanding amounts. An optimal collection policy can be computed efficiently by invoking a “planning horizon” result that determines a time period beyond which the decision process cannot extend. The

Pricing unit-linked insurance with guaranteed benefit

Science.gov (United States)

Iqbal, M.; Novkaniza, F.; Novita, M.

2017-07-01

Unit-linked insurance is an investment-linked insurance, that is, the given benefit is the premium investment out-come. Recently, the most widely marketed insurance in the industry is unit-linked insurance with guaranteed benefit. With guaranteed benefit applied, the insurance benefits form is similar to the payoff form of European call option. Thereby, pricing European call option is involved in pricing unit-linked insurance with guaranteed benefit. The dynamics of investment outcome is assumed to follow stochastic interest rate. Hence, change of measure methods is used in pricing unit-linked insurance. The discount factor with stochastic interest rate needs to be modified as well to be zero coupon bond price. Eventually, the insurance premium is calculated by equivalence principle with guaranteed benefit and insurance period explicitly given.

Coordination Between the HEU Transparency Program and the Material Protection, Control and Accountability Program

International Nuclear Information System (INIS)

Glaser, J.; Hernandez, J.; Dougherty, D.; Bieniawski, A.; Cahalane, P.; Mastal, E.

2000-01-01

DOE sponsored programs such as Material Protection Control and Accountability (MPC and A) and implementation of the Highly-Enriched Uranium (HEU) Transparency Program send US personnel into Russian nuclear facilities and receive Russian representatives from these programs. While there is overlap in the Russian nuclear facilities visited by these two programs, there had not been any formal mechanism to share information between them. Recently, an MPC and A/HEU Working Group was developed to facilitate the sharing of appropriate information and to address concerns expressed by Minatom and Russian facility personnel such as US visit scheduling conflicts. This paper discusses the goals of the Working Group and ways it has helped to allow the programs to work more efficiently with the Russian facilities

Guaranteed Student Loan Amendments of 1976. Ninety-fourth Congress, Second Session. Report No. 94-1232.

Science.gov (United States)

Congress of the U.S., Washington, DC. House.

A report on the Guaranteed Student Loan Amendments (H.R. 14070) to Title IV of the Higher Education Act of 1965 considers the problems behind and implications of the loan program. Chief among the problems are the default rate, access to loans, the schools as lenders, and the role of the states in administering the program. Changes recommended…

NCA & Credit Guarantees

African Journals Online (AJOL)

stooppn

purposes of the National Credit Act; what the definition of a credit guarantee set out ...... Scholtz et al National Credit Act in para 8.2.4; Scott et al Law of Commerce ..... Eitelberg E "Autonomy of Documentary Credit Undertakings in South African.

The Canadian Nuclear Safety Commission's financial guarantee requirements

International Nuclear Information System (INIS)

Ferch, R.

2006-01-01

The Nuclear Safety and Control Act gives the Canadian Nuclear Safety Commission (CNSC) the legal authority to require licensees to provide financial guarantees in order to meet the purposes of the Act. CNSC policy and guidance with regard to financial guarantees is outlined, and the current status of financial guarantee requirements as applied to various CNSC licensees is described. (author)

The traceability of renewable energies: the guarantees of origin

International Nuclear Information System (INIS)

2017-03-01

The guarantee of origin has been initially designed by the European Union as a mechanism of support for renewable energies. It is an electronic document which allows an electric power provider to guarantee to its client the origin of the energy it sells him. This document presents the legal background of this guarantee, briefly describes the life cycle of this guarantee, proposes a brief discussion of recent legal evolutions, and briefly discusses its future

New Frontiers: Training Forensic Accountants within the Accounting Program

Science.gov (United States)

Ramaswamy, Vinita

2007-01-01

Accountants have recently been subject to very unpleasant publicity following the collapse of Enron and other major companies. There has been a plethora of accounting failures and accounting restatements of falsified earnings, with litigations and prosecutions taking place every day. As the FASB struggles to tighten the loopholes in accounting,…

Financial guarantees and public debt in South Africa

Directory of Open Access Journals (Sweden)

Ogutu Miruka

2015-09-01

Full Text Available A few years since the worst of the Euro sovereign debt crisis, many nations, from Cyprus to Ireland, including South Africa are re-visiting their public debt management to avert or lessen the impact of similar such happenings in the future. There are a number of studies on risk assessments of fiscal sustainability; however, few focus on contingent liabilities and even fewer on financial guarantees. In South Africa, financial guarantees have consistently comprised just above or below 50% of all contingent liabilities since the early days of majoritarian rule. In lieu of this, the paper analyses the risks posed by financial guarantees to fiscal sustainability in South Africa. We estimate the effect of financial guarantees on public debt in South Africa via the Engle Granger and causality model with quarterly time series data obtained from the South African Reserve Bank (SARB as well as the National Treasury. The data covers the April 1997 to December 2011 period. All econometric methods were executed using the statistical software package E-Views 7. We found that no long run relationship exists between national net loan debt and financial guarantees in South Africa. The pass rate of financial guarantees significantly affects its present value. The pass rate of financial guarantees has a predicting ability in determining the present value of national net loan debt. These findings may be contrary to what would be expected in the case of South Africa considering that the country is managing the issuance of financial guarantees prudently and that at present levels, there is no need for a radical policy shift. The study therefore offers a lesson to similar merging economies on the good governance of contingent liabilities.

Report of the Material Control and Material Accounting Task Force: the role of material control and material accounting in the safeguards program

International Nuclear Information System (INIS)

1978-03-01

Results are presented of NRC Task Force investigations to identify the functions of a safeguards program in relation to the NRC safeguards objective, define the role and objectives of material control and material accounting systems within that program, develop goals for material control and material accounting based on those roles and objectives, assess current material control and material accounting requirements and performance levels in the light of the goals, and recommend future actions needed to attain the proposed goals. It was found that the major contribution of material accounting to the safeguards program is in support of the assurance function. It also can make secondary contributions to the prevention and response functions. In the important area of loss detection, a response measure, it is felt that limitations inherent in material accounting for some fuel cycle operations limit its ability to operate as a primary detection system to detect a five formula kilogram loss with high assurance (defined by the Task Force as a probability of detection of 90 percent or more) and that, in those cases, material accounting can act only in a backup role. Physical security and material control must make the primary contributions to the prevention and detection of theft, so that safeguards do not rely primarily for detection capabilities on material accounting. There are several areas of accounting that require more emphasis than is offered by the current regulatory base. These areas include: timely shipper-receiver difference analysis and reconciliation; a demand physical inventory capability; improved loss localization;discard measurement verification; timely recovery of scrap; improved measurement and record systems; and limits on cumulative inventory differences and shipper-receiver differences. An increased NRC capability for monitoring and analyzing licensee accounting data and more timely and detailed submittals of data to NRC by licensees are recommended

A Network-Attached Storage System Supporting Guaranteed QoS

Institute of Scientific and Technical Information of China (English)

KONG Hua-feng; YU Sheng-sheng; LU Hong-wei

2005-01-01

We propose a network-attached storage system that can support guaranteed Quality of Service (QoS), called POPNet Storage. The special policy of date access and disk scheduling is enable users to access files quickly and directly with guaranteed QoS in the POPNet Storage. The POPNet Storage implements a measurement-based admission control algorithm (PSMBAC) to determine whether to admit a new data access request stream and admit as many requests as possible while meeting the QoS guarantees to its clients. The data reconstruction algorithms in the POPNet Storage also put more emphasis on data availability and guaranteed QoS, thus it is designed to complete the data recovery as soon as possible and at the same time provide the guaranteed QoS for high-priority data access. The experiment results show that the POPNet Storage can provide more significant performance, reliability, and guaranteed QoS than conventional storage systems.

75 FR 17303 - Section 108 Community Development Loan Guarantee Program: Participation of States as Borrowers...

Science.gov (United States)

2010-04-06

... with access to long-term (up to 20-year) fixed-rate loans at relatively low interest rates to finance certain categories of eligible CDBG projects. Historically, section 108 guarantee authority has been... local governments in nonentitlement areas. The July 22, 2009, interim rule implemented the expansion of...

Security Guarantees and Nuclear Non-Proliferation

International Nuclear Information System (INIS)

Bruno Tertrais

2011-01-01

The purpose of this paper is to discuss the value of 'security guarantees', that is, positive security assurances that include a formal or informal defense commitment, in preventing nuclear proliferation. It demonstrates that such guarantees have proven to be a very effective instrument in preventing States from going nuclear. It would thus seem logical to reinforce or extend them. However, this path is fraught with obstacles and dilemmas

Security Guarantees and Nuclear Non-Proliferation

Energy Technology Data Exchange (ETDEWEB)

Bruno Tertrais

2011-07-01

The purpose of this paper is to discuss the value of 'security guarantees', that is, positive security assurances that include a formal or informal defense commitment, in preventing nuclear proliferation. It demonstrates that such guarantees have proven to be a very effective instrument in preventing States from going nuclear. It would thus seem logical to reinforce or extend them. However, this path is fraught with obstacles and dilemmas

Financial incentives and accountability for integrated medical care in Department of Veterans Affairs mental health programs.

Science.gov (United States)

Kilbourne, Amy M; Greenwald, Devra E; Hermann, Richard C; Charns, Martin P; McCarthy, John F; Yano, Elizabeth M

2010-01-01

This study assessed the extent to which mental health leaders perceive their programs as being primarily accountable for monitoring general medical conditions among patients with serious mental illness, and it assessed associations with modifiable health system factors. As part of the Department of Veterans Affairs (VA) 2007 national Mental Health Program Survey, 108 mental health program directors were queried regarding program characteristics. Perceived accountability was defined as whether their providers, as opposed to external general medical providers, were primarily responsible for specific clinical tasks related to serious mental illness treatment or high-risk behaviors. Multivariable logistic regression was used to determine whether financial incentives or other system factors were associated with accountability. Thirty-six percent of programs reported primary accountability for monitoring diabetes and cardiovascular risk after prescription of second-generation antipsychotics, 10% for hepatitis C screening, and 17% for obesity screening and weight management. In addition, 18% and 27% of program leaders, respectively, received financial bonuses for high performance for screening for risk of diabetes and cardiovascular disease and for alcohol misuse. Financial bonuses for diabetes and cardiovascular screening were associated with primary accountability for such screening (odds ratio=5.01, pFinancial incentives to improve quality performance may promote accountability in monitoring diabetes and cardiovascular risk assessment within mental health programs. Integrated care strategies (co-location) might be needed to promote management of high-risk behaviors among patients with serious mental illness.

Computer program for the automated attendance accounting system

Science.gov (United States)

Poulson, P.; Rasmusson, C.

1971-01-01

The automated attendance accounting system (AAAS) was developed under the auspices of the Space Technology Applications Program. The task is basically the adaptation of a small digital computer, coupled with specially developed pushbutton terminals located in school classrooms and offices for the purpose of taking daily attendance, maintaining complete attendance records, and producing partial and summary reports. Especially developed for high schools, the system is intended to relieve both teachers and office personnel from the time-consuming and dreary task of recording and analyzing the myriad classroom attendance data collected throughout the semester. In addition, since many school district budgets are related to student attendance, the increase in accounting accuracy is expected to augment district income. A major component of this system is the real-time AAAS software system, which is described.

42 CFR 417.937 - Loan and loan guarantee provisions.

Science.gov (United States)

2010-10-01

... 42 Public Health 3 2010-10-01 2010-10-01 false Loan and loan guarantee provisions. 417.937 Section... HEALTH CARE PREPAYMENT PLANS Administration of Outstanding Loans and Loan Guarantees § 417.937 Loan and loan guarantee provisions. (a) Disbursement of loan proceeds. The principal amount of any loan made or...

Assume-Guarantee Abstraction Refinement Meets Hybrid Systems

Science.gov (United States)

Bogomolov, Sergiy; Frehse, Goran; Greitschus, Marius; Grosu, Radu; Pasareanu, Corina S.; Podelski, Andreas; Strump, Thomas

2014-01-01

Compositional verification techniques in the assume- guarantee style have been successfully applied to transition systems to efficiently reduce the search space by leveraging the compositional nature of the systems under consideration. We adapt these techniques to the domain of hybrid systems with affine dynamics. To build assumptions we introduce an abstraction based on location merging. We integrate the assume-guarantee style analysis with automatic abstraction refinement. We have implemented our approach in the symbolic hybrid model checker SpaceEx. The evaluation shows its practical potential. To the best of our knowledge, this is the first work combining assume-guarantee reasoning with automatic abstraction-refinement in the context of hybrid automata.

13 CFR 120.400 - Loan Guarantee Agreements.

Science.gov (United States)

2010-01-01

... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Loan Guarantee Agreements. 120.400 Section 120.400 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION BUSINESS LOANS Lenders § 120... specific proposed loan that a Lender may submit. The existence of a Loan Guarantee Agreement does not limit...

The Introduction of Data Processing in Middle-Level Accountancy Training Programs in Developing Countries: A Case Study.

Science.gov (United States)

Schramm, Karin

1985-01-01

Examines the impact of introducing data processing in middle-level accountancy training programs in Botswana. Hardware and software considerations for the program are also examined. Since the beginning of the program, some 300 students have been trained in accounting. (JN)

What Guarantees Should Society Offer Its Youth?

Science.gov (United States)

Brooks, Chris

2014-01-01

Criticising the concept of a "youth guarantee" as it was understood by the OECD in the 1990s and recently again by the European Community, the author argues that just more schooling and training will not help, let alone guarantee a future for disadvantaged, unemployed young people. Rather any policy that wants to help youth to become…

Understanding Factors Leading to Participation in Supplemental Instruction Programs in Introductory Accounting Courses

Science.gov (United States)

Goldstein, James; Sauer, Paul; O'Donnell, Joseph

2014-01-01

Although studies have shown that supplemental instruction (SI) programs can have positive effects in introductory accounting courses, these programs experience low participation rates. Thus, our study is the first to examine the factors leading to student participation in SI programs. We do this through a survey instrument based on the Theory of…

"Financial Innovation and Risk Management: The Cross-Guarantee Solution"

OpenAIRE

Bert Ely

1995-01-01

The cross-guarantee concept, which is summarized below, will eliminate the regulatory moral hazard that electronic technology has greatly exacerbated in recent years. The paper concludes by outlining the many benefits cross-guarantees will bring to the financial system as well as the structural and international implications of using cross-guarantees to bring market-driven regulation to the financial services sector of the American economy.

Customer intentions to invoke service guarantees: Do excellence in service recovery, type of guarantee, and cultural orientation matter?

OpenAIRE

Van Vaerenbergh, Yves; De Keyser, Arne; Larivière, Bart

2014-01-01

Purpose – Many service providers feel confident about their service quality and thus offer service guarantees to their customers. Yet service failures are inevitable. As guarantees can only be invoked when customers report service failures, firms are given the opportunity to redress the original failure potentially influencing customer outcomes. The purpose of this paper is to provide the first empirical investigation of whether excellence in service recovery affects customers’ intentions to ...

On the Guarantee of the Realization of the Right to Education

Directory of Open Access Journals (Sweden)

Elena A. Kashtanova

2017-05-01

Full Text Available The article reveals the issues of the essence and content of the guarantee of the realization of the right to education, the system of guarantees for the implementation of constitutional and legal principles and norms, including those that consolidate the system of rights and freedoms of human and citizen. The Author examines the functions of guarantee (stimulating, law enforcement and law enforcement, analyzes types of guarantees – guarantees related to the very right to education and quality of education.​

The state system of accounting and control of nuclear material in Argentina and the Y2K issue

International Nuclear Information System (INIS)

Moreno, S.F.; Maceiras, E.

1999-01-01

The nuclear regulatory activities in Argentina are carried out by the 'Nuclear Regulatory Authority' (ARN). To fulfil its responsibilities, the ARN has established and enforced a regulatory framework for all nuclear activities concerning nuclear safety and radiological protection, physical protection and the guarantees of non-proliferation. Concerning the guarantees of non-proliferation, the SSAC includes an independent verification system based on national safeguards inspections, evaluations and a centralised accounting database of all nuclear materials in all nuclear activities performed in Argentina. The ARN has implemented two computerised databases to improve its SSAC. One is the 'Safeguards Inspections System' (SIS) developed to optimise the programming of the national inspections and their evaluation. The other is the 'Nuclear Material Control System' (SCMN) designed to improve the issuing and submission of accounting and operating reports. To improve further the SSAC, the ARN has requested software that should be in use at each nuclear installation in the near future. This computerised accounting database (SOP) would increase the quality of the operator's accounting and control system. About the change of the millennium, it is important to bear in mind that it may have an impact not only in the dates of the safeguards reports, but also in some data generated by software or equipment at nuclear installations used as the basis for safeguards records. For example, computerised programs for fuel element management at the Nuclear Power Stations or certain software and hardware in use at bulk installations would require a comprehensive review to assure that the change of the year 2000 will not cause any problem. Besides, some of the data generated by computerised systems at the level of installations are inputs for the three integrated databases SCMN, SIS and SOP. This paper describes the objectives and functions of these integrated systems and some main aspects

Adaptation of failure scenario based resilience schemes toward availability guarantees

Science.gov (United States)

Scheffel, Matthias

2006-07-01

Various resilience schemes have been proposed to allow for fault-tolerant transport networks. Their common aim is to survive certain failure patterns such as node or span failures by providing alternative transmission paths. However, network operators guarantee the resulting network reliability in terms of service availability to their business customers. A maximum duration of service disruption per year must not be exceeded. We investigate an optimal design of resilient network configurations that adapts to end-to-end availability requirements. We formulate an integer linear program that minimizes the resource utilization and investigate a case study.

13 CFR 120.613 - Secondary Participation Guarantee Agreement.

Science.gov (United States)

2010-01-01

... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Secondary Participation Guarantee Agreement. 120.613 Section 120.613 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION BUSINESS LOANS Secondary Market Certificates § 120.613 Secondary Participation Guarantee Agreement. When a Lender...

48 CFR 52.247-60 - Guaranteed Shipping Characteristics.

Science.gov (United States)

2010-10-01

... Characteristics. 52.247-60 Section 52.247-60 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION....247-60 Guaranteed Shipping Characteristics. As prescribed in 47.305-16(b)(1), insert the following clause: Guaranteed Shipping Characteristics (DEC 1989) (a) The offeror is requested to complete...

13 CFR 120.621 - SBA guarantee of an Individual Certificate.

Science.gov (United States)

2010-01-01

... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false SBA guarantee of an Individual Certificate. 120.621 Section 120.621 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION BUSINESS LOANS Secondary Market The Sba Guarantee of A Certificate § 120.621 SBA guarantee of an Individual...

13 CFR 120.620 - SBA guarantee of a Pool Certificate.

Science.gov (United States)

2010-01-01

... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false SBA guarantee of a Pool Certificate. 120.620 Section 120.620 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION BUSINESS LOANS Secondary Market The Sba Guarantee of A Certificate § 120.620 SBA guarantee of a Pool Certificate...

7 CFR 4279.149 - Personal and corporate guarantee.

Science.gov (United States)

2010-01-01

... guarantees are part of the collateral for the loan, but are not considered in determining whether a loan is... documents to the Agency's satisfaction that collateral, equity, cashflow, and profitability indicate an... guarantee form. When warranted by an Agency assessment of potential financial risk, Agency approved...

How to Integrate International Financial Reporting Standards into Accounting Programs

Science.gov (United States)

Singer, Robert A.

2012-01-01

It is expected the SEC will require U.S. domestic companies to prepare and file their annual 10Ks in accordance with international financial reporting standards (IFRS) by 2016. Given the probability that the FASB-IASB convergence project (i.e., Norwalk Agreement) will continue subsequent to mandatory adoption, US accounting programs will be…

US/Russian program in materials protection, control and accounting at the RRC Kurchatov Institute: 1997--1998

International Nuclear Information System (INIS)

Sukhoruchkin, V.; Rumyantsev, A.; Shmelev, V.

1998-01-01

Six US Department of Energy Laboratories are carrying out a program of cooperation with the Russian Research Center Kurchatov Institute to improve nuclear material protection, control and accounting (MPC and A) at Kurchatov. In 1997--1998 the primary thrust of this program has been directed to Building 106, which houses a number of test reactors and critical facilities. Substantial improvements in physical protection, upgrades in the physical inventory taking procedures, installation of equipment for the computerized materials accounting system, and installation of nuclear material portal monitors and neutron-based measurement equipment are being carried out at this facility. Software for the computerized accounting system, named KI-MACS, has been developed at Kurchatov and the system has been fully integrated with the bar code printing and reading equipment, electronic scales, and nondestructive assay equipment provided under this program. Additional 1997--1998 activities at Kurchatov include continuation of a tamper indicating device program, vulnerability assessments of several facilities, hosting of a Russian-American Workshop on Fissile Material Control and Accountability at Critical Facilities, and the development of accounting procedures for transfers of nuclear materials between material balance areas

The Power of Politic and Lobbying Parties in the Australian Accounting Regulation Reform Program

OpenAIRE

Suwaldiman, Suwaldiman

2004-01-01

This paper argues that Australian accounting regulations seem to be close to the government or political approach in its setting process. CLERP (Corporate Law Economic Reform Program) proposed by government can be viewed as changes made by Federal Government in the structure of setting accounting standards that show a substantial shift in power from the two professional accounting bodies; ICAA (The Institute of Certified Accountants in Australia) and ASCPA (Australian Society of Certified Pra...

The Power Of Politic and Lobbying Parties in the Australian Accounting Regulation Reform Program

OpenAIRE

Suwaldiman, Suwaldiman

2009-01-01

This paper argues that Australian accounting regulations seem to be close to the government or political approach in its setting process. CLERP (Corporate Law Economic Reform Program) proposed by government can be viewed as changes made by Federal Government in the structure of setting accounting standards that show a substantial shift in power from the two professional accounting bodies; ICAA (The Institute of Certified Accountants in Australia) and ASCPA (Australian Society of Certified Pra...

25 CFR 39.113 - What are the special accountability requirements for the gifted and talented program?

Science.gov (United States)

2010-04-01

... 25 Indians 1 2010-04-01 2010-04-01 false What are the special accountability requirements for the gifted and talented program? 39.113 Section 39.113 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE... Talented Programs § 39.113 What are the special accountability requirements for the gifted and talented...

The Impact of Merit Pay on Teaching and Research Outcomes of Accounting Programs

Science.gov (United States)

Lindsay, David H.; Campbell, Annhenrie; Tan, Kim B.

2012-01-01

Basing the compensation of accounting professors on merit pay in order to encourage better teaching, research and service is controversial. This study uses data from a survey of the 852 accounting programs in the United States to empirically examine the influence of merit-based salary plans. Findings indicate a strong positive association between…

Evaluating the Effects of Child Savings Accounts Program Participation on Parental Well-Being

Science.gov (United States)

Okech, David

2012-01-01

Objectives: Using baseline and second wave data, the study evaluated the impact of child savings accounts participation on parenting stress, personal mastery, and economic strain with N = 381 lower income parents who decided to join and those who did not join in a child development savings account program. Methods: Structural equation modeling for…

FORMATION OF THE FINANCIAL BASIS FOR GOVERNMENT GUARANTEES OF HEALTH CARE IN RUSSIA

Directory of Open Access Journals (Sweden)

E. V. Sinicyna

2014-01-01

Full Text Available Organization of the health system of theRussian Federationin the conditions of limited fi nancial resources needed to develop and implement new methods and management mechanisms. Conducted a study in the article allowed to formulate the basic problems of development management of medical organizations and off er possible solutions through the formation of the fi nancial basis for government guarantees of health care inRussia. The article deals with the current reform in the Russian budget-insurance model of health care fi nancing, reveals the content and direction of the program of state guarantees of medical care in the new fi nancing mechanism of public services. Development and implementation of a new funding system in the management of medical organization will help to reduce costs, improve staff effi ciency, improve the quality of public health services.

Monitoring Assumptions in Assume-Guarantee Contracts

Directory of Open Access Journals (Sweden)

Oleg Sokolsky

2016-05-01

Full Text Available Pre-deployment verification of software components with respect to behavioral specifications in the assume-guarantee form does not, in general, guarantee absence of errors at run time. This is because assumptions about the environment cannot be discharged until the environment is fixed. An intuitive approach is to complement pre-deployment verification of guarantees, up to the assumptions, with post-deployment monitoring of environment behavior to check that the assumptions are satisfied at run time. Such a monitor is typically implemented by instrumenting the application code of the component. An additional challenge for the monitoring step is that environment behaviors are typically obtained through an I/O library, which may alter the component's view of the input format. This transformation requires us to introduce a second pre-deployment verification step to ensure that alarms raised by the monitor would indeed correspond to violations of the environment assumptions. In this paper, we describe an approach for constructing monitors and verifying them against the component assumption. We also discuss limitations of instrumentation-based monitoring and potential ways to overcome it.

Defense Acquisitions: Department of Defense Actions on Program Manager Empowerment and Accountability

National Research Council Canada - National Science Library

2007-01-01

.... In addition, as part of a new strategy for program manager empowerment and accountability, DOD plans a variety of actions to enhance development opportunities, provide more incentives, and arrange...

Cost Accounting and Accountability for Early Education Programs for Handicapped Children.

Science.gov (United States)

Gingold, William

The paper offers some basic information for making decisions about allocating and accounting for resources provided to young handicapped children. Sections address the following topics: reasons for costing, audiences for cost accounting and accountability information, and a process for cost accounting and accountability (defining cost categories,…

The Federal Funding Accountability and Transparency Act: Background, Overview, and Implementation Issues

National Research Council Canada - National Science Library

Hatch, Garrett L

2006-01-01

... -- $460 billion in grants, $360 billion in contracts, and $260 billion in direct and guaranteed loans -- accounting for nearly one-third of the federal government's total expenditures and obligations...

Switching Fuzzy Guaranteed Cost Control for Nonlinear Networked Control Systems

Directory of Open Access Journals (Sweden)

Linqin Cai

2014-01-01

Full Text Available This paper deals with the problem of guaranteed cost control for a class of nonlinear networked control systems (NCSs with time-varying delay. A guaranteed cost controller design method is proposed to achieve the desired control performance based on the switched T-S fuzzy model. The switching mechanism is introduced to handle the uncertainties of NCSs. Based on Lyapunov functional approach, some sufficient conditions for the existence of state feedback robust guaranteed cost controller are presented. Simulation results show that the proposed method is effective to guarantee system’s global asymptotic stability and quality of service (QoS.

The Content of Accountability in Corporate governance

Directory of Open Access Journals (Sweden)

Natalya Mosunova

2014-01-01

Full Text Available This essay examines such aspects of corporate accountability as accounts and financial reporting, compliance to certain efficiency indicators and stakeholders’ interests including moral values, their roles for various groups of stakeholders. For these purposes author analyses the development of agency and stakeholders’ theories in regard to financial reporting, provides evidences of stakeholder accountability in case law and legislation are provide and identifies difficulties of stakeholder accountability. It is argued that there is no universal definition of efficiency as a type of accountability and it may be defined through risk management and internal control systems only. Morality is also an ambiguous category for corporate accountability originated rather from political science than jurisprudence and may be used only like upplementary remedy.That analysis allows justification of the absence of conflict between different definitions of accountability, inextricably links between them and their joint application as a guarantee of the achievement of accountability objectives.

A Two-Account Life Insurance Model for Scenario-Based Valuation Including Event Risk

DEFF Research Database (Denmark)

Jensen, Ninna Reitzel; Schomacker, Kristian Juul

2015-01-01

Using a two-account model with event risk, we model life insurance contracts taking into account both guaranteed and non-guaranteed payments in participating life insurance as well as in unit-linked insurance. Here, event risk is used as a generic term for life insurance events, such as death......, disability, etc. In our treatment of participating life insurance, we have special focus on the bonus schemes “consolidation” and “additional benefits”, and one goal is to formalize how these work and interact. Another goal is to describe similarities and differences between participating life insurance...... product types. This enables comparison of participating life insurance products and unit-linked insurance products, thus building a bridge between the two different ways of formalizing life insurance products. Finally, our model distinguishes itself from the existing literature by taking into account...

Strategy for introduction of quality guarantee in the supporting infrastructure to nucleoenergetics for a mixed association

International Nuclear Information System (INIS)

Jimenez, P.; Fernandez, R.

1993-01-01

The work consists in raising and proposing and integral strategy for the assimilation of the quality guarantee by all national enterprises, companies and institutions that participate in the nucleoenergetics program and specially for a mixed association to conclude the construction, starting-up and operation of Juragua nuclear power plants

The nuclear materials control and accountability internal audit program at the Oak Ridge Y-12 plant

International Nuclear Information System (INIS)

Lewis, T.J.

1987-01-01

The internal audit program of the Nuclear Material Control and Accountability (NMCandA) Department at the Oak Ridge Y-12 Plant, through inventory-verification audits, inventory-observation audits, procedures audits, and records audits, evaluates the adequacy of material accounting and control systems and procedures throughout the Plant; appraises and verifies the accuracy and reliability of accountability records and reports; assures the consistent application of generally accepted accounting principles in accounting for nuclear materials; and assures compliance with the Department of Energy (DOE) and NMCandA procedures and requirements. The internal audit program has significantly strengthened the control and accountability of nuclear materials through improving the system of internal control over nuclear materials, increasing the awareness of materials control and accountability concerns within the Plant's material balance areas (MBAs), strengthening the existence of audit trails within the overall accounting system for nuclear materials, improving the accuracy and timeliness of data submitted to the nuclear materials accountability system, auditing the NMCandA accounting system to ensure its accuracy and reliability, and ensuring that all components of that system (general ledgers, subsidiary ledgers, inventory listings, etc.) are in agreement among themselves

31 CFR 103.176 - Due diligence programs for correspondent accounts for foreign financial institutions.

Science.gov (United States)

2010-07-01

... TRANSACTIONS Anti-Money Laundering Programs Special Due Diligence for Correspondent Accounts and Private... an ongoing basis, any known or suspected money laundering activity conducted through or involving any... section shall be a part of the anti-money laundering program otherwise required by this subpart. Such...

Investment Guarantees in the South African Life Insurance Industry ...

African Journals Online (AJOL)

This paper explores the risks faced by South African life insurance companies arising from the provision of investment guarantees in products sold. The current thinking and practice of the larger South African life insurance companies regarding investment guarantees is set out following their responses to a survey.

Social geroidentity: a reflection about definitions, allotments, laws, social programs and human guarantees for the people of the third age from México

Directory of Open Access Journals (Sweden)

Jesús Alberto Palma Hernández

2017-01-01

Full Text Available The following paper has the objective of enouncing the many ways third age people are conceived from the perspective of the ones that are out of this segment, including the others that belongs to it. In the same way, this paper refers to some laws, social programs and human guarantees that were created to benefit and protect that people in Mexico, and which have the purpose of identifying some indicators that might tell about those social activities related to them. Based on those elements and the Theory of Social Identities from Gilberto Gimenez, the main argument of this reflection, three analysis categories are foud (attributes, membership and biographical narrative that allows to create a proposal that is called “Social Geroidentity”.

Stand alone photovoltaic systems: guarantee of results

Energy Technology Data Exchange (ETDEWEB)

NONE

1996-12-31

This study aims to provide a guarantee of results for system performance for users of stand-alone photovoltaic (PV) systems, which have no back-up generator. The appropriate main performance criterion for PV systems is that a specified load is supplied with power either continuously or intermittently whenever the load requires power. A methodology to evaluate the power availability of stand-alone PV systems has been developed as part of the project, which encompasses power losses due to weather variations. The guarantee of results produced allows users to compare system designs from different manufacturers. (UK)

Self-guaranteed measurement-based quantum computation

Science.gov (United States)

Hayashi, Masahito; Hajdušek, Michal

2018-05-01

In order to guarantee the output of a quantum computation, we usually assume that the component devices are trusted. However, when the total computation process is large, it is not easy to guarantee the whole system when we have scaling effects, unexpected noise, or unaccounted for correlations between several subsystems. If we do not trust the measurement basis or the prepared entangled state, we do need to be worried about such uncertainties. To this end, we propose a self-guaranteed protocol for verification of quantum computation under the scheme of measurement-based quantum computation where no prior-trusted devices (measurement basis or entangled state) are needed. The approach we present enables the implementation of verifiable quantum computation using the measurement-based model in the context of a particular instance of delegated quantum computation where the server prepares the initial computational resource and sends it to the client, who drives the computation by single-qubit measurements. Applying self-testing procedures, we are able to verify the initial resource as well as the operation of the quantum devices and hence the computation itself. The overhead of our protocol scales with the size of the initial resource state to the power of 4 times the natural logarithm of the initial state's size.

77 FR 19525 - National School Lunch Program: School Food Service Account Revenue Amendments Related to the...

Science.gov (United States)

2012-04-02

... National School Lunch Program: School Food Service Account Revenue Amendments Related to the Healthy... Food Service Account Revenue Amendments Related to the Healthy, Hunger-Free Kids Act of 2010'' on June... sold in a school and purchased with funds from the nonprofit school food service account, other than...

22 CFR 231.05 - Non-impairment of the Guarantee.

Science.gov (United States)

2010-04-01

... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Non-impairment of the Guarantee. 231.05 Section 231.05 Foreign Relations AGENCY FOR INTERNATIONAL DEVELOPMENT ARAB REPUBLIC OF EGYPT LOAN GUARANTEES ISSUED UNDER THE EMERGENCY WARTIME SUPPLEMENTAL APPROPRIATIONS ACT OF 2003, PUBLIC LAW 108-11-STANDARD...

7 CFR 1493.430 - Application for a payment guarantee.

Science.gov (United States)

2010-01-01

... (includes upward loading tolerance, if any); (12) Guaranteed value; (13) Guarantee fee; (14) The term length... (including packaging, if any); (8) Mean quantity, contract loading tolerance and, if the exporter chooses, a request for CCC to reserve coverage up to the maximum quantity permitted by the contract loading tolerance...

7 CFR 1738.30 - Rural broadband access loans and loan guarantees.

Science.gov (United States)

2010-01-01

... interest at a rate set by the lender consistent with the current applicable market rate for a loan of... Derivative or any Guaranteed-Amount Debt Derivative; or (B) Any holder of the Guaranteed Loan Note or any Guaranteed Loan Portion Note or any Derivative, as the case may be, having a claim to payments on the...

An Optimal Turkish Private Pension Plan with a Guarantee Feature

Directory of Open Access Journals (Sweden)

Ayşegül İşcanog̃lu-Çekiç

2016-06-01

Full Text Available The Turkish Private Pension System is an investment system which aims to generate income for future consumption. This is a volunteer system, and the contributions are held in individual portfolios. Therefore, management of the funds is an important issue for both the participants and the insurance company. In this study, we propose an optimal private pension plan with a guarantee feature that is based on Constant Proportion Portfolio Insurance (CPPI. We derive a closed form formula for the optimal strategy with the help of dynamic programming. Moreover, our model is evaluated with numerical examples, and we compare its performance by implementing a sensitivity analysis.

Identifying cost-minimizing strategies for guaranteeing target dairy income over feed cost via use of the Livestock Gross Margin dairy insurance program.

Science.gov (United States)

Valvekar, M; Cabrera, V E; Gould, B W

2010-07-01

Milk and feed price volatility are the major source of dairy farm risk. Since August 2008 a new federally reinsured insurance program has been available to many US dairy farmers to help minimize the negative effects of adverse price movements. This insurance program is referred to as Livestock Gross Margin Insurance for Dairy Cattle. Given the flexibility in contract design, the dairy farmer has to make 3 critical decisions when purchasing this insurance: 1) the percentage of monthly milk production to be covered, 3) declared feed equivalents used to produce this milk, and 3) the level of gross margin not covered by insurance (i.e., deductible). The objective of this analysis was to provide an optimal strategy of how a dairy farmer could incorporate this insurance program to help manage the variability in net farm income. In this analysis we assumed that a risk-neutral dairy farmer wants to design an insurance contract such that a target guaranteed income over feed cost is obtained at least cost. We undertook this analysis for a representative Wisconsin dairy farm (herd size: 120 cows) producing 8,873 kg (19,545 lb) of milk/cow per year. Wisconsin statistical data indicates that dairy farms of similar size must require an income over feed cost of at least $110/Mg ($5/cwt) of milk to be profitable during the coverage period. Therefore, using data for the July 2009 insurance contract to insure $110/Mg of milk, the least cost contract was found to have a premium of $1.22/Mg ($0.055/cwt) of milk produced insuring approximately 52% of the production with variable monthly production covered during the period of September 2009 to June 2010. This premium represented 1.10% of the desired IOFC. We compared the above optimal strategy with an alternative nonoptimal strategy, defined as a contract insuring the same proportion of milk as the optimal (52%) but with a constant amount insured across all contract months. The premium was found to be almost twice the level obtained

Bank guarantee in Serbian and European legal systems

Directory of Open Access Journals (Sweden)

Pajtić Bojan L.

2015-01-01

Full Text Available The paper analyses a bank guarantee as an institute derived from a surety contract. By issuing a bank guarantee the bank commits to the creditor that it will fulfill valid and due liabilities of a debtor, in the event of default by the debtor. This collateral demonstrates significant advantages as compared to other personal assets, particularly with regards to a higher level of protection to creditors in contractual relations. Due to the aforementioned benefit the institute has been increasingly applied in legal dealings, both in our and other legal systems. In the paper, I will point out normative solutions in terms of regulation of a bank guarantee as a specific legal activity in which there is no accessoriness, which is not the case with security. This research particularly focuses on the comparative legal analysis of this collateral.

Corporate Bond Guarantees and The Value of Financial Flexibility

NARCIS (Netherlands)

Altieri, M.; Massa, M; Manconi, A

2016-01-01

We examine the effects of the decision of parent companies to guarantee bonds issued by their subsidiaries. The market value of the parent firm’s outstanding bonds drops five times more when it issues a guarantee for subsidiary debt than when it issues a new bond in its own name. This effect is

Heisenberg, his wife s account

International Nuclear Information System (INIS)

Heisenberg, E.

1990-01-01

A wife tells about her husband life, Werner Heisenberg, Physics Nobel Price in 1932. After a happy childhood, this brilliant student was Albert Einstein, Niels Bohr, Arnold Sommerfeld s student. But at the nazism time, the great physician refused to leave his country, guaranteeing the Hitler regime and taking part in effort of war, that is to say the run to the bomb. The account of Elisabeth Heisenberg, although subjective, allows to understand the scientist s behaviour face terrifying realities of his time. (N.C.)

The Risk Management of Minimum Return Guarantees

Directory of Open Access Journals (Sweden)

Antje Mahayni

2008-05-01

Full Text Available Contracts paying a guaranteed minimum rate of return and a fraction of a positive excess rate, which is specified relative to a benchmark portfolio, are closely related to unit-linked life-insurance products and can be considered as alternatives to direct investment in the underlying benchmark. They contain an embedded power option, and the key issue is the tractable and realistic hedging of this option, in order to rigorously justify valuation by arbitrage arguments and prevent the guarantees from becoming uncontrollable liabilities to the issuer. We show how to determine the contract parameters conservatively and implement robust risk-management strategies.

Doubts raised on the validity of construction and payment guarantees

African Journals Online (AJOL)

A construction company had been liquidated and the employer had called up the guarantee .... Due to the small size of the target populations in both the quantitative and qualitative ..... contingent liability that remains in terms of the guarantee.

Material protection control and accounting program activities at the Urals electrochemical integrated plant

International Nuclear Information System (INIS)

McAllister, S.

1997-01-01

The Urals Electrochemical Integrated Plant (UEIP) is the Russian Federation's largest uranium enrichment plant and one of three sites in Russia blending high enriched uranium (HEU) into commercial grade low enriched uranium. UEIP is located approximately 70 km north of Yekaterinburg in the closed city of Novouralsk (formerly Sverdlovsk- 44). DOE's MPC ampersand A program first met with UEIP in June of 1996, however because of some contractual issues the work did not start until September of 1997. The six national laboratories participating in DOE's Material Protection Control and Accounting program are cooperating with UEIP to enhance the capabilities of the physical protection, access control, and nuclear material control and accounting systems. The MPC ampersand A work at UEIP is expected to be completed during fiscal year 2001

The documental management of the Educational Secretary as guarantee of legality in the control of the university processes

Directory of Open Access Journals (Sweden)

Neyda Armenteros Arencibia

2015-06-01

Full Text Available The pedagogic professional formation aspires to obtain superior results in the documental management in order to guarantee the required confidence in the norms and p rocedures. The present article deal the theoretical bases that should be took into account for such aspiration, making emphasis in the characteristics of this process in the faculty of Infantile Education of the U CP the Pinar del Río.

Waiting time guarantee - an update

DEFF Research Database (Denmark)

Socha, Karolina; Bech, Mickael

2008-01-01

The rule of extended free choice of hospital, in force since 2002, provides patients with an option to choose a private hospital if the public system is unable to provide a treatment within the guaranteed waiting time of one month. In June 2008 the Government declared in their yearly budget agree...

Public initiatives to support entrepreneurs: Credit guarantees versus co-funding

NARCIS (Netherlands)

Arping, S.; Lóránth, G.; Morrison, A.D.

2008-01-01

We analyze state-sponsored credit guarantees in a setting where entrepreneurs are capital-constrained and subject to moral hazard. In our model, guarantees can raise welfare because they reduce the cost of capital faced by entrepreneurs, and so potentially enhance entrepreneurial effort incentives.

42 CFR 57.1514 - Loan guarantee and interest subsidy agreements.

Science.gov (United States)

2010-10-01

... GRANTS GRANTS FOR CONSTRUCTION OF TEACHING FACILITIES, EDUCATIONAL IMPROVEMENTS, SCHOLARSHIPS AND STUDENT LOANS Loan Guarantees and Interest Subsidies to Assist in Construction of Teaching Facilities for Health Profession Personnel § 57.1514 Loan guarantee and interest subsidy agreements. For each application for a...

Building Trust in a Guarantee Fund in a Challenging Institutional Environment

Directory of Open Access Journals (Sweden)

Luciano Quinto Lanz

2017-09-01

Full Text Available Difficult access to credit is a major obstacle to micro, small and medium-sized enterprises (MSMEs survival, especially in emerging countries, affecting their competitiveness. Lack of guarantees is a main reason why banks do not lend to MSMEs. Guarantee schemes provide partial credit guarantees, but often fail to win trust of banks and enterprises. This study analyzes the process of building trust between the Fundo Garantidor para Investimentos (Investment Guarantee Fund, FGI, created in 2009, and banks in Brazil. This trust was hampered by the failure of public guarantee funds created in the 1990’s. This created a challenging institutional environment to the new fund. The methodology employed was a case study, based on a qualitative approach with document analysis, semi-structured interviews and descriptive statistics. The analysis used models for building and repairing trust in inter-organizational relations and international benchmark for governance and effectiveness of guarantee schemes. The analysis showed that the FGI used other emerging countries and developed countries experience to construct adequate governance and succeeded in establishing trust with the banks. The results show that by 2017, 26 banks contract more than 32,000 operations worth 1.9 billion dollars, with additionalities comparable to the international benchmark.

Guaranteed cost control of time-delay chaotic systems

International Nuclear Information System (INIS)

Park, Ju H.; Kwon, O.M.

2006-01-01

This article studies a guaranteed cost control problem for a class of time-delay chaotic systems. Attention is focused on the design of memory state feedback controllers such that the resulting closed-loop system is asymptotically stable and an adequate level of performance is also guaranteed. Using the Lyapunov method and LMI (linear matrix inequality) framework, two criteria for the existence of the controller are derived in terms of LMIs. A numerical example is given to illustrate the proposed method

76 FR 50224 - Medicare Program; Accountable Care Organization Accelerated Development Learning Sessions; Center...

Science.gov (United States)

2011-08-12

...] Medicare Program; Accountable Care Organization Accelerated Development Learning Sessions; Center for... (CMS). This two-day training session is the second Accelerated Development Learning Session (ADLS.... Through Accelerated Development Learning Sessions (ADLS), the Innovation Center will test whether...

Analysis of potential self-guarantee tests for demonstrating financial assurance by non-profit colleges, universities, and hospitals and by business firms that do not issue bonds

Energy Technology Data Exchange (ETDEWEB)

Bailey, P.; Dean, C.; Collier, J.; Dasappa, V.; Goldberg, W. [ICF, Inc., Fairfax, VA (United States)

1997-06-01

The Nuclear Regulatory Commission (NRC) on December 29, 1993, promulgated self-guarantee requirements that materials licensees may use to demonstrate financial assurance for decommissioning costs. However, nonprofit colleges and universities, nonprofit hospitals, and for-profit firms that do not issue bonds are currently precluded, by their unique accounting and financial reporting systems, or by other features of their business practices, from using the financial tests for self-guarantors adopted by the NRC. This Report evaluates several alternative financial tests that might serve as the basis for self-guarantee by these three categories of licensees.

Analysis of potential self-guarantee tests for demonstrating financial assurance by non-profit colleges, universities, and hospitals and by business firms that do not issue bonds

International Nuclear Information System (INIS)

Bailey, P.; Dean, C.; Collier, J.; Dasappa, V.; Goldberg, W.

1997-06-01

The Nuclear Regulatory Commission (NRC) on December 29, 1993, promulgated self-guarantee requirements that materials licensees may use to demonstrate financial assurance for decommissioning costs. However, nonprofit colleges and universities, nonprofit hospitals, and for-profit firms that do not issue bonds are currently precluded, by their unique accounting and financial reporting systems, or by other features of their business practices, from using the financial tests for self-guarantors adopted by the NRC. This Report evaluates several alternative financial tests that might serve as the basis for self-guarantee by these three categories of licensees

Probabilistic double guarantee kidnapping detection in SLAM.

Science.gov (United States)

Tian, Yang; Ma, Shugen

2016-01-01

For determining whether kidnapping has happened and which type of kidnapping it is while a robot performs autonomous tasks in an unknown environment, a double guarantee kidnapping detection (DGKD) method has been proposed. The good performance of DGKD in a relative small environment is shown. However, a limitation of DGKD is found in a large-scale environment by our recent work. In order to increase the adaptability of DGKD in a large-scale environment, an improved method called probabilistic double guarantee kidnapping detection is proposed in this paper to combine probability of features' positions and the robot's posture. Simulation results demonstrate the validity and accuracy of the proposed method.

16 CFR 239.2 - Disclosures in warranty or guarantee advertising.

Science.gov (United States)

2010-01-01

... warranty coverage. These examples are for both print and broadcast advertising. These examples are... advertising. 239.2 Section 239.2 Commercial Practices FEDERAL TRADE COMMISSION GUIDES AND TRADE PRACTICE RULES GUIDES FOR THE ADVERTISING OF WARRANTIES AND GUARANTEES § 239.2 Disclosures in warranty or guarantee...

Financial guarantee for decommissioning and nuclear waste management activities at OPG

International Nuclear Information System (INIS)

Van den Hengel, J.

2006-01-01

This paper provides an overview on the establishment and maintenance of a financial guarantee for decommissioning and nuclear waste management activities at Ontario Power Generation (OPG) in accordance with CNSC requirements. The process and timelines are documented leading to the establishment of the guarantee effective July 31, 2003. Reference plans, cost estimates, funding mechanisms and reporting mechanisms are summarized. The renewal process projected at the end of the 5-year initial financial guarantee period is also included. (author)

76 FR 66931 - Medicare Program; Accountable Care Organization Accelerated Development Learning Sessions; Center...

Science.gov (United States)

2011-10-28

...] Medicare Program; Accountable Care Organization Accelerated Development Learning Sessions; Center for... Services (CMS). This two-day training session is the third and final Accelerated Development Learning... the quality of care for beneficiaries. Through Accelerated Development Learning Sessions (ADLS), the...

Several Guaranteed Descent Conjugate Gradient Methods for Unconstrained Optimization

Directory of Open Access Journals (Sweden)

San-Yang Liu

2014-01-01

Full Text Available This paper investigates a general form of guaranteed descent conjugate gradient methods which satisfies the descent condition gkTdk≤-1-1/4θkgk2  θk>1/4 and which is strongly convergent whenever the weak Wolfe line search is fulfilled. Moreover, we present several specific guaranteed descent conjugate gradient methods and give their numerical results for large-scale unconstrained optimization.

A STUDY OF THE REQUIRED PUBLIC ACCOUNTING PROGRAM IN PUBLIC COMPETITIVE EXAMINATIONS HELD BY CESPE

Directory of Open Access Journals (Sweden)

Fátima de Souza Freire

2012-11-01

Full Text Available With a view to standardizing the contents offered to future Accounting professionals, the Federal Accounting Council (CFC elaborated the National Proposal for Undergraduate Accountancy Program Contents. Thus, the curriculum that Higher Education Institutions (HEI adopt serves as an ally for students’ professional conquests. Stability and favorable job conditions attract many people to the dispute for a public function, with a growing Braz ilian public competitive examination market. According to the National Association for Protection and Support to Public Competitive Examinations (Anpac, between 2003 and 2009, the number of public servants in the executive power with a higher education degree in Brazil increased by 26%. The aim of this study was to confront the CFC’s suggested knowledge with the contents required during tests applied in public competitive examinations for Accountancy professionals. The intent is to identify what Public Accounting knowledge is demanded from candidates for the public career. Through a documentary research, 561 calls from public competitive examinations exclusively for Accountancy professionals were selected for the study sample. They were classified according to the proposed program contents, the test questions by the Center for Selection and Event Promotion (Cespe, between 2000 and 2009. In conclusion, the most frequent required Public Accounting areas are contents related to Public Equity and Budget. The results demonstrate that the CFC’s suggested content is in line with the knowledge required from candidates for public functions.

Program Cost Accounting Manual. Form J-380/Form J-580, 1989-90.

Science.gov (United States)

California State Dept. of Education, Sacramento. Office of Financial Management Practices and Standards.

In response to criticism by legislators, the business community, and other publics for an apparent lack of sound financial management, the California State Department of Education, together with representatives from the field and from state control agencies, began to develop a new program cost accounting system in 1984. After pilot testing, the…

The pricing of bank debt guarantees

NARCIS (Netherlands)

Arping, S.

2010-01-01

We analyze the desirability of fair pricing of government guarantees for bank liabilities. Fair pricing is desirable only if the banking sector is sufficiently transparent. In opaque banking systems, fair pricing may exacerbate banks' incentive to take excessive risks.

Convergence Guaranteed Nonlinear Constraint Model Predictive Control via I/O Linearization

Directory of Open Access Journals (Sweden)

Xiaobing Kong

2013-01-01

Full Text Available Constituting reliable optimal solution is a key issue for the nonlinear constrained model predictive control. Input-output feedback linearization is a popular method in nonlinear control. By using an input-output feedback linearizing controller, the original linear input constraints will change to nonlinear constraints and sometimes the constraints are state dependent. This paper presents an iterative quadratic program (IQP routine on the continuous-time system. To guarantee its convergence, another iterative approach is incorporated. The proposed algorithm can reach a feasible solution over the entire prediction horizon. Simulation results on both a numerical example and the continuous stirred tank reactors (CSTR demonstrate the effectiveness of the proposed method.

ACCESS TO FINANCE FOR SMEs BY CREDIT GUARANTEE SCHEMES IN TURKEY

OpenAIRE

Sarigul, Hasmet

2013-01-01

Credit guarantee schemes assist banks in lending to SMEs by overcoming collateral problems. The guarantees are used to share the risk between the bank and the guarantee institution in an agreed ratio. Thus, the bank’s risk and operation costs are lowered and its returns increased. This encourages banks to lend to SMEs who are unable to provide adequate collateral. In our study, we investigate the relationship between SMEs, banks and CGSs. We also aimed to explain the functioning of CGSs...

The Effect of the Global Financial Crisis and the Sovereign Debt Crisis on Public Sector Accounting: A Contextual Analysis

OpenAIRE

Emmanuel Igbawase Abanyam; Paul Aondona Angahar

2015-01-01

This paper examines the effect of global financial crisis and the sovereign debt crisis on public sector accounting. The global financial crisis and sovereign debt crisis were contextually analysed bringing out clearly its effect on public sector accounting which include accounting issues related to public sector intervention, accounting for recapitalization of investment, accounting for fiscal support, accounting for financial guarantees. The paper found out that, the unresolved fiscal and d...

Understanding Participation in Programs.

Science.gov (United States)

Hanson, Alan L.

1991-01-01

Adherence to program planning principles does not guarantee participation. Attention must be paid to characteristics that make a program responsive: target audience, promotion and marketing, competition, and logistics. (SK)

DO LITHUANIAN HIGHER EDUCATION ACCOUNTING PROGRAMS REFLECT ACCOUNTING HARMONIZATION IN THE EU?

OpenAIRE

Dalia Kaupelyte; Renata Legenzova

2014-01-01

Financial accounting is undergoing major changes in the EU and worldwide.  Great efforts are placed on adoption of high quality accounting standards for listed companies, public sector organizations as well as small and medium business entities.  Being a member of the EU Lithuania is in compliance with the EU incentives in de jure accounting harmonization; however de facto situation in Lithuania is not adequately assessed.  One of accounting harmonization related questions is whether Lithuani...

ON THE SUSTAINABILITY OF CURRENT ACCOUNT DEFICITS IN CAMEROON

Directory of Open Access Journals (Sweden)

Edouard T. Djeutem

2013-04-01

Full Text Available Two approaches are used to analyze the sustainability of the current account deficits of Cameroon in order to find out whether current economic policies are sound enough to guarantee the country’ s financial solvency. The first uses a structural procedure to compare current account deficits relative to an optimal benchmark using the Campbell-Shiller’s methodology. The second uses a reduced form approach to test for intertemporal budget constraint through cointegration tests between imports and exports plus net transfer payments on foreign obligations. Our results suggest that the current account imbalances for Cameroon based on data from the period 1970-2002 are “excessive” and the deficits are currently unsustainable.

76 FR 29249 - Medicare Program; Pioneer Accountable Care Organization Model: Request for Applications

Science.gov (United States)

2011-05-20

... Affordable Care Act, to test innovative payment and service delivery models that reduce spending under.... This Model will test the effectiveness of a combination of the following: Payment arrangements that...] Medicare Program; Pioneer Accountable Care Organization Model: Request for Applications AGENCY: Centers for...

78 FR 64175 - Hashemite Kingdom of Jordan Loan Guarantees Issued Under the Further Continuing Appropriations...

Science.gov (United States)

2013-10-28

... procedures and standard terms and conditions applicable to loan guarantees to be issued for the benefit of... Definitions. 233.03 The Guarantee. 233.04 Guarantee eligibility. 233.05 Non-impairment of the Guarantee. 233... Default; Application for Compensation; payment. 233.09 No acceleration of Eligible Notes. [[Page 64176...

The value added of accountancy programs: a study in the Southeast of Brazil

Directory of Open Access Journals (Sweden)

Silvana Cristina dos Santos

2015-03-01

Full Text Available In recent years, the accounting profession has gone through different changes. The role of accountants in society has evolved, making their function more sophisticated and turning their academic background fundamental to execute tasks in companies. In that context, this paper aims to identify the factors that explain the Value Added of higher education institutions to Accountancy students. Therefore, the results of the specific knowledge test, part of the National Student Performance Examination (Enade 2009, were used, based on a sample of 251 Accountancy programs from the Southeast. In the empirical analysis of the data, descriptive statistics and the linear regression model were used. Based on the valued added method, the Production Function theory was applied, controlling for the students’ individual and socioeconomic characteristics. The results suggest that the main determinants of the Value Added are as follows: the existence of a teaching plan, the number of students receiving grants and the size of the student group.

Applying the International Medical Graduate Program Model to Alleviate the Supply Shortage of Accounting Doctoral Faculty

Science.gov (United States)

HassabElnaby, Hassan R.; Dobrzykowski, David D.; Tran, Oanh Thikie

2012-01-01

Accounting has been faced with a severe shortage in the supply of qualified doctoral faculty. Drawing upon the international mobility of foreign scholars and the spirit of the international medical graduate program, this article suggests a model to fill the demand in accounting doctoral faculty. The underlying assumption of the suggested model is…

77 FR 13530 - Funding for the Conservation Loan Program; Farm Loan Programs

Science.gov (United States)

2012-03-07

... DEPARTMENT OF AGRICULTURE Farm Service Agency Funding for the Conservation Loan Program; Farm Loan... Service Agency (FSA) now has funding for and is accepting guaranteed loan applications for the Conservation Loan (CL) Program. Due to a lack of program funding for direct CLs, direct loan applications are...

Evaluating Performance Measurement Systems in Nonprofit Agencies: The Program Accountability Quality Scale (PAQS).

Science.gov (United States)

Poole, Dennis L.; Nelson, Joan; Carnahan, Sharon; Chepenik, Nancy G.; Tubiak, Christine

2000-01-01

Developed and field tested the Performance Accountability Quality Scale (PAQS) on 191 program performance measurement systems developed by nonprofit agencies in central Florida. Preliminary findings indicate that the PAQS provides a structure for obtaining expert opinions based on a theory-driven model about the quality of proposed measurement…

On QoS guarantee in MPLS network with software deadline awareness

Science.gov (United States)

Gao, Yu; Jin, Yaohui; Cheng, Hong; Yu, Yingdi; Sun, Weiqiang; Guo, Wei; Hu, Weisheng

2007-11-01

With the increasing number of internet users, more and more real-time services are added into the network, such as IPTV, online-video, Voice over IP, etc. As we know, throughput is a highly important performance criterion for scheduling algorithms of networks. Besides throughput, these growing real-time services are very sensitive to delay variance termed as jitter. Therefore, high performance scheduling algorithm should achieve good performance in terms of throughput, delay, jitter and fairness together. Scheduling algorithm with deadline-awareness employed in packet switching plays a key role in QoS guarantees. Although traditional hard-deadline can provide guarantee on in-node delay-deadline criteria, the end-to-end delay-deadline criteria cannot be guaranteed due to the characteristic of hard-deadline, while the delay-deadline guaranteed throughput is low. Thus, soft-deadline scheduling algorithm has been proposed. In this paper, we investigate and compare the classical hard-deadline and soft-deadline switching algorithm. A new scheme "Bonus System" is proposed in order to realize the idea of soft-deadline switching algorithm. Bonus System based on soft-deadline is compared with classical Early-Deadline First scheme based on hard-deadline, which shows that Bonus System has better performance in End-to-End deadline guarantee.

Optimal design of uptime-guarantee contracts under IGFR valuations and convex costs

OpenAIRE

Hezarkhni, Behzad

2016-01-01

An uptime-guarantee contract commits a service provider to maintain the functionality of a customer’s equipment at least for certain fraction of working time during a contracted period. This paper addresses the optimal design of uptime-guarantee contracts for the service provider when the customer’s valuation of a contract with a given guaranteed uptime level has an Increasing Generalized Failure Rate (IGFR) distribution. We first consider the case where the service provider proposes only one...

Public Governance and Governability: Accountability and Disclosure permitted by Accounting Applied to the Public Sector as a Sustainability Instrument for the State

OpenAIRE

Antonio Gonçalves Oliveira; Hilda Alberton Carvalho; Dayanne Paretti Corrêa

2013-01-01

In an accounting-financial perspective applied to business organizations, the Going-Concern Principle presupposes their sustainability towards perpetuity, influencing and guaranteeing investors’ returns. In Public Management, this is no different, underlining the existence of the Going-Concern Principle of the State. This describes the State as a political society that, like the company, should be perennial and sustainable, always aiming for the promotion of the common good and the developmen...

76 FR 57940 - CCC Export Credit Guarantee (GSM-102) Program

Science.gov (United States)

2011-09-19

...: Federal eRulemaking Portal: Go to http://www.regulations.gov . Follow the online instructions to submit....usda.gov . SUPPLEMENTARY INFORMATION: Background On July 27, 2011, CCC published a proposed rule titled... revised program controls to improve program quality, reduce costs, and protect against waste and fraud...

13 CFR 115.18 - Refusal to issue further guarantees; suspension and termination of PSB status.

Science.gov (United States)

2010-01-01

... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Refusal to issue further guarantees; suspension and termination of PSB status. 115.18 Section 115.18 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SURETY BOND GUARANTEE Provisions for All Surety Bond Guarantees § 115.18 Refusal to issue further guarantees; suspension...

14 CFR 272.3 - Places eligible for guaranteed essential air service.

Science.gov (United States)

2010-01-01

... TRANSPORTATION (AVIATION PROCEEDINGS) ECONOMIC REGULATIONS ESSENTIAL AIR SERVICE TO THE FREELY ASSOCIATED STATES § 272.3 Places eligible for guaranteed essential air service. (a) Subject to the provisions of this part... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Places eligible for guaranteed essential...

Robust guaranteed cost tracking control of quadrotor UAV with uncertainties.

Science.gov (United States)

Xu, Zhiwei; Nian, Xiaohong; Wang, Haibo; Chen, Yinsheng

2017-07-01

In this paper, a robust guaranteed cost controller (RGCC) is proposed for quadrotor UAV system with uncertainties to address set-point tracking problem. A sufficient condition of the existence for RGCC is derived by Lyapunov stability theorem. The designed RGCC not only guarantees the whole closed-loop system asymptotically stable but also makes the quadratic performance level built for the closed-loop system have an upper bound irrespective to all admissible parameter uncertainties. Then, an optimal robust guaranteed cost controller is developed to minimize the upper bound of performance level. Simulation results verify the presented control algorithms possess small overshoot and short setting time, with which the quadrotor has ability to perform set-point tracking task well. Copyright © 2017 ISA. Published by Elsevier Ltd. All rights reserved.

Implementation of Assurance of Learning Plans: An Accounting Program and Individual Course Analysis

Science.gov (United States)

Christensen, Anne L.; Judd, Andrew J.; Nichols, Nancy B.

2011-01-01

The authors surveyed faculty at AACSB-accredited schools regarding the learning goals and measures for their accounting programs as well as course objectives for the introductory tax course. They found over 50% of respondents were still developing their learning goals and measures and only 18% of respondents had completed 2 or more rounds of…

An Accounting Writing Proficiency Survey

Science.gov (United States)

Firch, Tim; Campbell, Annhenrie; Filling, Steven; Lindsay, David H.

2011-01-01

Although there has been much discussion about improving college student writing with college-level courses, little is known about how accounting programs, in particular, are addressing the writing proficiency challenge. This study surveys the 852 accounting programs in the United States to identify the frequency and types of accounting writing…

13 CFR 120.521 - What interest rate applies after SBA purchases its guaranteed portion?

Science.gov (United States)

2010-01-01

... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false What interest rate applies after... 504 Loans Sba's Purchase of A Guaranteed Portion § 120.521 What interest rate applies after SBA purchases its guaranteed portion? When SBA purchases the guaranteed portion of a fixed interest rate loan...

77 FR 40785 - Single Family Housing Guaranteed Loan Program

Science.gov (United States)

2012-07-11

... Statement The USDA prohibits discrimination in all its programs and activities on the basis of race, color... SFHGLP. Four commenters expressed understanding of the budgetary motivation for RHS shifting to an up...

Measurement of Accountability Management of Village Funds

OpenAIRE

Yunita, Anggraeni; Christianingrum

2018-01-01

The purpose of this study is to measure the accountability of village funds management in Kabupaten Bangka. In relation to the Village Funds program which is a government program, the measurement of accountability of Village Funds management uses accountability principles consisting of Transparency, Liability, Controlling, Responsibility and Responsiveness which are the principles of accountability developed by the United Nations Development Program in measuring bureaucratic accountability. T...

A Program Transformation for Backwards Analysis of Logic Programs

DEFF Research Database (Denmark)

Gallagher, John Patrick

2003-01-01

The input to backwards analysis is a program together with properties that are required to hold at given program points. The purpose of the analysis is to derive initial goals or pre-conditions that guarantee that, when the program is executed, the given properties hold. The solution for logic...... programs presented here is based on a transformation of the input program, which makes explicit the dependencies of the given program points on the initial goals. The transformation is derived from the resultants semantics of logic programs. The transformed program is then analysed using a standard...

GUARANTEES OF THE RIGHT TO A FAIR CIVIL TRIAL

Directory of Open Access Journals (Sweden)

Diana-Loredana Jalbă

2015-11-01

Full Text Available In order to ensure the effective protection of human rights and provide for more than theoretical and illusory substantive rights, the need to define the right to a fair trial is emerging, along with the necessity that litigants become aware of the guarantees established by article 6 of the European Convention on Human Rights. Thus, the article aims to approach the ample issue regarding the litigants’ right to a fair civil trial in light of current legal regulations, and in particular, in light of the jurisprudence of the European Court of Human Rights. Given the fact that the right to a fair civil trial involves establishing, throughout the trial, a set of rules of procedure aimed at creating a balance between the parties in the process - the so-called guarantees of a fair trial - in her scientific pursuits, the author analyzes both explicit and implicit guarantees of fair trial, highlighting relevant European standards as well as their degree of implementation in the national (procedural law.

Low-cost guaranteed-throughput communication ring for real-time streaming MPSoCs

NARCIS (Netherlands)

Dekens, B.H.J.; Kurtin, Philip Sebastian; Bekooij, Marco Jan Gerrit; Smit, Gerardus Johannes Maria

2013-01-01

Connection-oriented guaranteed-throughput mesh-based networks on chip have been proposed as a replacement for buses in real-time embedded multiprocessor systems such as software defined radios. Even with attractive features like throughput and latency guarantees they are not always used because

Designing area optimized application-specific network-on-chip architectures while providing hard QoS guarantees.

Directory of Open Access Journals (Sweden)

Sajid Gul Khawaja

Full Text Available With the increase of transistors' density, popularity of System on Chip (SoC has increased exponentially. As a communication module for SoC, Network on Chip (NoC framework has been adapted as its backbone. In this paper, we propose a methodology for designing area-optimized application specific NoC while providing hard Quality of Service (QoS guarantees for real time flows. The novelty of the proposed system lies in derivation of a Mixed Integer Linear Programming model which is then used to generate a resource optimal Network on Chip (NoC topology and architecture while considering traffic and QoS requirements. We also present the micro-architectural design features used for enabling traffic and latency guarantees and discuss how the solution adapts for dynamic variations in the application traffic. The paper highlights the effectiveness of proposed method by generating resource efficient NoC solutions for both industrial and benchmark applications. The area-optimized results are generated in few seconds by proposed technique, without resorting to heuristics, even for an application with 48 traffic flows.

Individual Savings Accounts and the Life-Cycle Approach to Social Insurance

DEFF Research Database (Denmark)

Sørensen, Peter Birch; Hansen, Martin Ino; Bovenberg, A. Lans

Using Danish data, we find that about three fourths of the taxes levied to finance public transfers actually finance benefits that do not redistribute between people but redistribute income over the life cycle of individual taxpayers. This provides a rationale for financing part of social insurance...... via mandatory individual savings accounts. An account system that offers liquidity insurance and a lifetime income guarantee helps to alleviate the dilemma between insurance and incentives. To illustrate this, we analyse a specific proposal for reform of the Danish system of social insurance......, involving the use of individual accounts. We estimate how the reform would affect the distribution of lifetime incomes, the public budget, and economic efficiency...

A network identity authentication protocol of bank account system based on fingerprint identification and mixed encryption

Science.gov (United States)

Zhu, Lijuan; Liu, Jingao

2013-07-01

This paper describes a network identity authentication protocol of bank account system based on fingerprint identification and mixed encryption. This protocol can provide every bank user a safe and effective way to manage his own bank account, and also can effectively prevent the hacker attacks and bank clerk crime, so that it is absolute to guarantee the legitimate rights and interests of bank users.

Do not pay for a Danish interest guarantee. The law of the triple blow

DEFF Research Database (Denmark)

Guillén, Montserrat; Konicz, Agnieszka Karolina; Perch Nielsen, Jens

2013-01-01

We have investigated the performance of pension schemes of with-profit policies containing a guaranteed minimum rate of return and we have found that the price of the guarantee measured in terms of lost returns is enormous. We use simple simulations rather than complex pricing methods to illustrate...... that the price of an interest guarantee is high in pension products that are currently commercialised in the market. We have found that the customer loses up to about 0.75% yearly in the rate of return when an interest guarantee is purchased, compared to the return of an equivalent saving strategy with the same...... risk at the level 95%. This can explain why such arrangements are not widely popular. Our approach can be used to inform clients, who are not experts in modern financial models, the impact of paying for an interest guarantee....

Modelling the guaranteed QoS for wireless sensor networks: a network calculus approach

Directory of Open Access Journals (Sweden)

Yu Jianping

2011-01-01

Full Text Available Abstract Wireless sensor networks (WSNs became one of the high technology domains during the last 10 years. Real-time applications for them make it necessary to provide the guaranteed quality of service (QoS. The main contributions of this article are a system skeleton and a guaranteed QoS model that are suitable for the WSNs. To do it, we develop a sensor node model based on virtual buffer sharing and present a two-layer scheduling model using the network calculus. With the system skeleton, we develop a guaranteed QoS model, such as the upper bounds on buffer queue length/delay/effective bandwidth, and single-hop/multi-hops delay/jitter/effective bandwidth. Numerical results show the system skeleton and the guaranteed QoS model are scalable for different types of flows, including the self-similar traffic flows, and the parameters of flow regulators and service curves of sensor nodes affect them. Our proposal leads to buffer dimensioning, guaranteed QoS support and control in the WSNs.

The Politics and Statistics of Value-Added Modeling for Accountability of Teacher Preparation Programs

Science.gov (United States)

Lincove, Jane Arnold; Osborne, Cynthia; Dillon, Amanda; Mills, Nicholas

2014-01-01

Despite questions about validity and reliability, the use of value-added estimation methods has moved beyond academic research into state accountability systems for teachers, schools, and teacher preparation programs (TPPs). Prior studies of value-added measurement for TPPs test the validity of researcher-designed models and find that measuring…

Developments in material accountancy in Mexico

International Nuclear Information System (INIS)

Pulido, R.

1999-01-01

This synopsis is intended to make a brief description about the way the Accountancy of Nuclear Material is carrying out in Mexican Facilities and in SSAC (State System of Accounting for and Control of Nuclear Material) nowadays involving computer languages and applications in use. The procedures were designed gradually over the past four years, address to accomplish finally the periods of time for sending ICR (Inventory Change Reports), PIL (Physical Inventory Listing), and MBR (Material Balance Period) reports to IAEA (International Atomic Energy Agency). The procedures starts in a certain facility where an inventory change and/or physical inventory taking has occurred. After that, the facility send information to the National Authority CNSNS (National Commission of Nuclear Safety and Safeguards) by means of a hard copy and magnetic file. The information included in the files is equal to that required by ICR, PIL, and MBR forms. This information is reviewed in Safeguards Section of CNSNS and if correct then the information is recorded in CNSNS data base using magnetic files. This involves a program in C++ to make a quickly and safe conversion from files in Excel application to the required ASCII (American Standard Code for Information Interchange) files. Once the information has been considered by CNSNS to be right, it is sent to IAEA. Thus CNSNS guarantee the information in facilities data base is exactly the same to that sent to IAEA. Working in this way timeliness has been improved, so that the number of delays in reports sent to IAEA has decreased. Internal procedures to review and make reports are followed by CNSNS Safeguards Section. (author)

78 FR 73927 - Single Family Housing Guaranteed Loan Program

Science.gov (United States)

2013-12-09

.... The term ``MSA (Metropolitan Statistical Area)'' was added as it is a term the Office of Management... statistics. The term ``new dwelling'' was amended to achieve consistency with other Agency program... Government. One respondent recommended establishing a delinquency goal to improve and monitor a lender's...

7 CFR 1779.73 - Replacement of loss, theft, destruction, mutilation, or defacement of Loan Note Guarantee or...

Science.gov (United States)

2010-01-01

... 7 Agriculture 12 2010-01-01 2010-01-01 false Replacement of loss, theft, destruction, mutilation..., theft, destruction, mutilation, or defacement of Loan Note Guarantee or Assignment Guarantee Agreement... circumstances of the loss, theft, or destruction of the Loan Note Guarantee or Assignment Guarantee Agreement...

Professional Interaction, Relevant Practical Experience, and Intellectual Contributions at Nondoctoral AACSB-Accredited Accounting Programs

Science.gov (United States)

Arlinghaus, Barry P.

2008-01-01

In this article, the author discusses a survey of faculty members at nondoctoral AACSB-accredited accounting programs in the United States. The purpose of the survey was to determine the environment for professional interaction and relevant experience in light of institutional demands for intellectual contributions. The findings show that the…

Incentive-compatible guaranteed renewable health insurance premiums.

Science.gov (United States)

Herring, Bradley; Pauly, Mark V

2006-05-01

Theoretical models of guaranteed renewable insurance display front-loaded premium schedules. Such schedules both cover lifetime total claims of low-risk and high-risk individuals and provide an incentive for those who remain low-risk to continue to purchase the policy. Questions have been raised of whether actual individual insurance markets in the US approximate the behavior predicted by these models, both because young consumers may not be able to "afford" front-loading and because insurers may behave strategically in ways that erode the value of protection against risk reclassification. In this paper, the optimal competitive age-based premium schedule for a benchmark guaranteed renewable health insurance policy is estimated using medical expenditure data. Several factors are shown to reduce the amount of front-loading necessary. Indeed, the resulting optimal premium path increases with age. Actual premium paths exhibited by purchasers of individual insurance are close to the optimal renewable schedule we estimate. Finally, consumer utility associated with the feature is examined.

European beef consumers' interest in a beef eating-quality guarantee

DEFF Research Database (Denmark)

Verbeke, Wim; Van Wezemael, Lyn; de Barcellos, Marcia Dutra

2010-01-01

and Germany to assess their opinions about beef muscle profiling and their interest in a beef eating-quality guarantee. Findings indicate that both concepts are well accepted by European beef consumers, although not unconditional. Besides acknowledging the opportunity to purchase beef with guaranteed...... tenderness, consumers express some reserve related to the possible upgrading of lower value cuts, too much standardisation, and the fact that tenderness is to some extent subjective. They further require the system to be simple, sufficiently documented and independent-party controlled. The insights obtained...

Accounting Standards and Legal Capital in EU Law

Directory of Open Access Journals (Sweden)

Loukas Panetsos

2016-09-01

Full Text Available This paper examines the interaction between accounting standards and legal capital in the European Union legal framework. More in particular, it attempts to compare on a parallel basis the distributional and behavioural function of both concepts and to address whether the current legal status quo in the European Union fulfils these functions. First, this paper makes a short reference to the various accounting families which are encountered today, with a strong emphasis on the distinction between Anglo-American and Continental systems. Then, it describes the EU accounting regulation and the introduction of IFRS in domestic legislation. Further, it discusses the concept of legal capital as it has been established in European jurisdictions and it points to the relevance of the Continental accounting standards. It is argued that both are characterized by paternalism, contrasting with Anglo-American standards and American distributional methods, which are outlined by contractariansm. The final argument is that the combination of legal capital rules and Anglo-American standards, like the IFRS, neither achieves the protective role prescribed to the former, nor guarantees the aims of the latter.

7 CFR 1700.55 - Telecommunications Program.

Science.gov (United States)

2010-01-01

... 7 Agriculture 11 2010-01-01 2010-01-01 false Telecommunications Program. 1700.55 Section 1700.55... AGRICULTURE GENERAL INFORMATION Loan and Grant Approval Authorities § 1700.55 Telecommunications Program. (a..., Telecommunications Program, has the authority to approve the following loans, loan guarantees, and lien...

7 CFR 1700.29 - Telecommunications Program.

Science.gov (United States)

2010-01-01

... 7 Agriculture 11 2010-01-01 2010-01-01 false Telecommunications Program. 1700.29 Section 1700.29... AGRICULTURE GENERAL INFORMATION Agency Organization and Functions § 1700.29 Telecommunications Program. RUS and RTB, through the Telecommunications Program, make loans and loan guarantees to furnish and improve...

The Russian Nuclear Material Protection, Control and Accounting Program: Analysis and prospect

International Nuclear Information System (INIS)

Kempf, C.R.

1998-01-01

This paper summarizes an analysis of the US-Russian Nuclear Material Protection, Control and Accounting (MPC and A) Program, developed on the basis of extensive discussions with US laboratory participants as well as personal experience. Results of the discussions have been organized into three main areas: Technical/MPC and A Progress; Programmatic and Administrative Issues; and Professional Aspects. Implications for MPC and A effectiveness, for MPC and A sustainability, and for future relations and collaboration are derived. Suggested next steps are given

48 CFR 52.228-1 - Bid Guarantee.

Science.gov (United States)

2010-10-01

... as accepted. (c) The amount of the bid guarantee shall be ____ percent of the bid price or $____, whichever is less. (d) If the successful bidder, upon acceptance of its bid by the Government within the period specified for acceptance, fails to execute all contractual documents or furnish executed bond(s...

The Accounting Capstone Problem

Science.gov (United States)

Elrod, Henry; Norris, J. T.

2012-01-01

Capstone courses in accounting programs bring students experiences integrating across the curriculum (University of Washington, 2005) and offer unique (Sanyal, 2003) and transformative experiences (Sill, Harward, & Cooper, 2009). Students take many accounting courses without preparing complete sets of financial statements. Accountants not only…

7 CFR 761.53 - Interest bearing accounts.

Science.gov (United States)

2010-01-01

... 7 Agriculture 7 2010-01-01 2010-01-01 false Interest bearing accounts. 761.53 Section 761.53... AGRICULTURE SPECIAL PROGRAMS GENERAL PROGRAM ADMINISTRATION Supervised Bank Accounts § 761.53 Interest bearing accounts. (a) A supervised bank account, if possible, will be established as an interest bearing deposit...

Cost effective material control and accountability training

International Nuclear Information System (INIS)

Robichaux, J.J.; Shull, L.M.; Salizzoni, L.M.

1995-01-01

DOE Order 5630.15, ''Safeguards and Security Training Program'' is being implemented at the Savannah River Site within the Westinghouse Savannah River Company's material control and accountability program. This paper reviews the development of a material control and accountability task analysis, the development of specific material control and accountability courses, and the cost effective and innovative strategies employed to implement the training program. The paper also discusses how the site material control and accountability policies and procedures are incorporated into the Westinghouse Savannah River Company training program to ensure that personnel receive the most current information

42 CFR 57.1507 - Limitations applicable to loan guarantee.

Science.gov (United States)

2010-10-01

... FOR CONSTRUCTION OF TEACHING FACILITIES, EDUCATIONAL IMPROVEMENTS, SCHOLARSHIPS AND STUDENT LOANS Loan Guarantees and Interest Subsidies to Assist in Construction of Teaching Facilities for Health Profession...

7 CFR 1700.28 - Electric Program.

Science.gov (United States)

2010-01-01

... 7 Agriculture 11 2010-01-01 2010-01-01 false Electric Program. 1700.28 Section 1700.28 Agriculture... GENERAL INFORMATION Agency Organization and Functions § 1700.28 Electric Program. RUS, through the Electric Program, makes loans and loan guarantees for rural electrification and the furnishing of electric...

50 CFR 253.18 - Program operating guidelines.

Science.gov (United States)

2010-10-01

... 50 Wildlife and Fisheries 7 2010-10-01 2010-10-01 false Program operating guidelines. 253.18 Section 253.18 Wildlife and Fisheries NATIONAL MARINE FISHERIES SERVICE, NATIONAL OCEANIC AND ATMOSPHERIC... Guarantee Program § 253.18 Program operating guidelines. The Division may issue Program operating guidelines...

32 CFR 151.7 - Fair trial guarantees.

Science.gov (United States)

2010-07-01

... MILITARY JUSTICE STATUS OF FORCES POLICIES AND INFORMATION § 151.7 Fair trial guarantees. The following is... competent interpreter when the accused does not understand the language in which the trial is conducted and does not have counsel proficient in the language both of the court and of the accused. (p) Accused is...

The Relevant Skills for Forensic Accountants – Can the Romanian Accounting Education Programs offer them?

Directory of Open Access Journals (Sweden)

Bobițan Nicolae

2017-01-01

Full Text Available In Romania for becoming a forensic accountant it is necessary, as preliminary conditions, first,to have a bachelor`s degree in accounting or finance, and second, to attain a certification, aschartered accountant, given by the professional body, CECCAR, and after that, as forensicaccountant. The purpose of this study is to investigate whether the Romanian academic educationand the professional education can assure all the relevant skills for a forensic accountant. In orderto achieve the objective, first, the authors investigated the most important studies which have thepurpose to identify the relevant skills for a forensic accountant. Second, the authors reviewed thecurriculum of the most important faculties with the aim to find and connect different courses withdifferent skills. The purpose was to determine how the forensic accounting education, offered to theprofessional accountants, assures them, all the relevant skills that are necessary in the profession.

Collaborative Teaching in a Linguistically and Culturally Diverse Higher Education Setting: A Case Study of a Postgraduate Accounting Program

Science.gov (United States)

Evans, Elaine; Tindale, Jen; Cable, Dawn; Mead, Suzanne Hamil

2009-01-01

The Language for Professional Communication in Accounting project has changed teaching practice in a linguistically and culturally diverse postgraduate accounting program at Macquarie University in Australia. This paper reflects on the project's interdisciplinary and collaborative approach to diversity in the classroom by tracing its growth and…

Identifying Employer Needs from Accounting Information Systems Programs

Science.gov (United States)

Dillon, Thomas W.; Kruck, S. E.

2008-01-01

As the need for new hires with accounting and information technology knowledge increases, a new major in accounting information systems (AIS) has emerged. This new AIS degree is a hybrid of accounting concepts and common business subjects combined with key information technology issues. Employers were presented with 56 core content areas found in…

Linking Financial Service Providers to Commercial Capital : How Do Guarantees Add Value?

OpenAIRE

Alexia Latortue; Jasmina Glisovic-Mezieres

2008-01-01

In microfinance, experimentation with loan guarantees began largely as an attempt to demonstrate to local banks that Microfinance Institutions (MFIs) are creditworthy. Though loan guarantees are far less common than other funding instruments, such as debt, equity, and grants, they are beginning to be used more often. This brief is based on a joint Consultative Group to Assist the Poorest (...

7 CFR 1700.54 - Electric Program.

Science.gov (United States)

2010-01-01

... 7 Agriculture 11 2010-01-01 2010-01-01 false Electric Program. 1700.54 Section 1700.54 Agriculture... GENERAL INFORMATION Loan and Grant Approval Authorities § 1700.54 Electric Program. (a) Administrator: The... Administrator, Electric Program, has the authority to approve the following loans, loan guarantees, and lien...

13 CFR 120.1702 - Program fee.

Science.gov (United States)

2010-01-01

... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Program fee. 120.1702 Section 120.1702 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION BUSINESS LOANS Establishment of SBA Secondary Market Guarantee Program for First Lien Position 504 Loan Pools § 120.1702 Program fee. Ongoing...

7 CFR 1717.611 - RUS approval of expenditures for legal, accounting, engineering, and supervisory services.

Science.gov (United States)

2010-01-01

..., supervisory (other than for the management and operation of the borrower's electric system, see § 1717.608(d... 7 Agriculture 11 2010-01-01 2010-01-01 false RUS approval of expenditures for legal, accounting... COMMON TO INSURED AND GUARANTEED ELECTRIC LOANS Operational Controls § 1717.611 RUS approval of...

Interface Input/Output Automata: Splitting Assumptions from Guarantees

DEFF Research Database (Denmark)

Larsen, Kim Guldstrand; Nyman, Ulrik; Wasowski, Andrzej

2006-01-01

's \\IOAs [11], relying on a context dependent notion of refinement based on relativized language inclusion. There are two main contributions of the work. First, we explicitly separate assumptions from guarantees, increasing the modeling power of the specification language and demonstrating an interesting...

26 CFR 301.6511(d)-7 - Overpayment of income tax on account of work incentive program credit carryback.

Science.gov (United States)

2010-04-01

... or refund related to an overpayment of income tax attributable to a work incentive program (WIN... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Overpayment of income tax on account of work incentive program credit carryback. 301.6511(d)-7 Section 301.6511(d)-7 Internal Revenue INTERNAL REVENUE...

Automated Accounting. Instructor Guide.

Science.gov (United States)

Moses, Duane R.

This curriculum guide was developed to assist business instructors using Dac Easy Accounting College Edition Version 2.0 software in their accounting programs. The module consists of four units containing assignment sheets and job sheets designed to enable students to master competencies identified in the area of automated accounting. The first…

Managerial Accounting. Study Guide.

Science.gov (United States)

Plachta, Leonard E.

This self-instructional study guide is part of the materials for a college-level programmed course in managerial accounting. The study guide is intended for use by students in conjuction with a separate textbook, Horngren's "Accounting for Management Control: An Introduction," and a workbook, Curry's "Student Guide to Accounting for Management…

Evaluation of accountability measurements

International Nuclear Information System (INIS)

Cacic, C.G.

1988-01-01

The New Brunswick Laboratory (NBL) is programmatically responsible to the U.S. Department of Energy (DOE) Office of Safeguards and Security (OSS) for providing independent review and evaluation of accountability measurement technology in DOE nuclear facilities. This function is addressed in part through the NBL Safegaurds Measurement Evaluation (SME) Program. The SME Program utilizes both on-site review of measurement methods along with material-specific measurement evaluation studies to provide information concerning the adequacy of subject accountability measurements. This paper reviews SME Program activities for the 1986-87 time period, with emphasis on noted improvements in measurement capabilities. Continued evolution of the SME Program to respond to changing safeguards concerns is discussed

Development of a simulation program to study error propagation in the reprocessing input accountancy measurements

International Nuclear Information System (INIS)

Sanfilippo, L.

1987-01-01

A physical model and a computer program have been developed to simulate all the measurement operations involved with the Isotopic Dilution Analysis technique currently applied in the Volume - Concentration method for the Reprocessing Input Accountancy, together with their errors or uncertainties. The simulator is apt to easily solve a number of problems related to the measurement sctivities of the plant operator and the inspector. The program, written in Fortran 77, is based on a particular Montecarlo technique named ''Random Sampling''; a full description of the code is reported

Roles of Social Movement Organizations for Securing Workers' Safety in Korea: A Case Study of Abolition of the 30-Minute Delivery Guarantee Program in Pizza Delivery Service.

Science.gov (United States)

Park, Ji-Eun; Kim, Myoung-Hee

2016-07-01

Many restaurants in Korea maintain quick-delivery service programs to satisfy customers. This service allows delivery workers limited time to deliver, which frequently put them in danger. Most of the workers are young, work part-time, and are rarely organized into trade unions. In this article, through a case study of the social movement to abolish the 30-minute delivery guarantee program of pizza companies in Korea, we argue that social movements involving social movement organizations (SMOs) and individual citizens could serve as a means to rectify this problem. We show how the SMOs developed and expanded the movement using a framing perspective and how the general public became involved through social media. Data was collected via online searching. Interview scripts from key players of SMOs and unofficial documents they provided were also reviewed. Three SMOs primarily led the movement, successfully forming a frame that emphasized social responsibility. SMOs also utilized social media to link their standing frame with unmobilized citizens and to expand the movement. We identified contributing factors and limitations of the movement and drew lessons that could be applied to other sectors where workers are in vulnerable positions. © The Author(s) 2016.

IMPROVING THE PROVISION OF STATE GUARANTEES UNDER CREDITS OR BONDED LOANS RAISED FOR INVESTMENT PROJECTS IMPLEMENTATION

Directory of Open Access Journals (Sweden)

Lola D. Sanginova

2015-01-01

Full Text Available Importance: Under current conditions, the Russian economy needs investment resources to ensure sustainable social and economic development. One of instruments of state-financing backing that can be used to support capital intensive, economically viable, financially and socially efficient investment projects that create "growing points" are state guarantees of theRussian Federation.Objective: The objective of this study is to identify possible ways to improve the requirements and procedures of providing state guarantees of theRussian Federationwhich contribute to the increase in the quantity and quality of investment projects of high social importance. Methods: Through the use of general scientific methods, analysis and synthesis, induction and deduction the possibility of creating a more attractive environment for principals is analyzed, measures to reduce the risk for public legal entities in providing state guarantees of theRussian Federationunder credits or bonded loans raised for investment projects implementation.Results: Principles of state guarantee support that ensure the interests of both the principals and the guarantor are defined. The basic directions for improving the mechanism how state guarantees of theRussian Federationsupport investment projects are justified. These directions include increasing availability of obtaining state guarantee support by lowering the cost of investment projects for which the state guarantees may be provided; reducing time of decision making on granting a state guarantee; increasing the creditors’ responsibility for a qualitative assessment of the creditworthiness of principals and investment projects; changing the methodology for assessing the social efficiency of investment projects; increasing the information transparency of provided state guarantees of the Russian Federation.Conclusions: The main result of this study is that under current conditions of economic turbulence state guarantees of the

Economic Valuation of Sufficient and Guaranteed Irrigation Water Supply for Paddy Farms of Guilan Province

Directory of Open Access Journals (Sweden)

Mohammad Kavoosi Kalashami

2014-08-01

Full Text Available Cultivation of the strategic crop of rice highly depends to the existence of sufficient and guaranteed irrigation water, and water shortage stresses have irreparable effects on yield and quality of productions. Decrease of the Sefidrud river inflow in Guilan province which is the main source of supplying irrigation water for 171 thousand hectares under rice cropping area of this province, has been challenged sufficient and guaranteed irrigation water supply in many regions of mentioned province. Hence, in present study estimating the value that paddy farmers place on sufficient and guaranteed irrigation water supply has been considered. Economic valuation of sufficient and guaranteed irrigation water supply improves water resource management policies in demand side. Requested data set were obtained on the base of a survey and are collected from 224 paddy farms in rural regions that faced with irrigation water shortages. Then, using open-ended valuation approach and estimation of Tobit model via ML and two stages Heckman approach, eliciting paddy farmers' willingness to pay for sufficient and guaranteed irrigation water supply has been accomplished. Results revealed that farmers in investigated regions willing to pay 26.49 percent more than present costs of providing irrigation water in order to have sufficient and guaranteed irrigation water.

The impact of SMEs’ lending and credit guarantee on bank efficiency in South Korea

Directory of Open Access Journals (Sweden)

Lien-Wen Liang

2017-12-01

Full Text Available This study examines how small and medium-size enterprises’ (SMEs’ lending and credit guarantee affect Korean banks’ efficiency, by employing the stochastic frontier approach on 14 banks over the period 2001–2010. When lending increases to SMEs, the findings indicate that banks’ cost efficiency decreases due to information asymmetry. However, the increased proportion of credit guarantee can improve their cost efficiency. This proves that South Korea’s credit guarantee system can indeed share SMEs’ credit risk of lending in order to help raise bank efficiency.

Purchasing and Accounting. MAS-116. Waste Isolation Division (WID). Management and Supervisor Training (MAST) Program.

Science.gov (United States)

Westinghouse Electric Corp., Carlsbad, NM.

This learning module, which is part of a management and supervisor training program for managers and supervisors employed at the Department of Energy's Waste Isolation Division, is designed to prepare trainees to perform purchasing and accounting tasks efficiently and effectively. The first section is an introduction to the module. The next three…

A Two-Account Life Insurance Model for Scenario-Based Valuation Including Event Risk

Directory of Open Access Journals (Sweden)

Ninna Reitzel Jensen

2015-06-01

Full Text Available Using a two-account model with event risk, we model life insurance contracts taking into account both guaranteed and non-guaranteed payments in participating life insurance as well as in unit-linked insurance. Here, event risk is used as a generic term for life insurance events, such as death, disability, etc. In our treatment of participating life insurance, we have special focus on the bonus schemes “consolidation” and “additional benefits”, and one goal is to formalize how these work and interact. Another goal is to describe similarities and differences between participating life insurance and unit-linked insurance. By use of a two-account model, we are able to illustrate general concepts without making the model too abstract. To allow for complicated financial markets without dramatically increasing the mathematical complexity, we focus on economic scenarios. We illustrate the use of our model by conducting scenario analysis based on Monte Carlo simulation, but the model applies to scenarios in general and to worst-case and best-estimate scenarios in particular. In addition to easy computations, our model offers a common framework for the valuation of life insurance payments across product types. This enables comparison of participating life insurance products and unit-linked insurance products, thus building a bridge between the two different ways of formalizing life insurance products. Finally, our model distinguishes itself from the existing literature by taking into account the Markov model for the state of the policyholder and, hereby, facilitating event risk.

Robust levitation control for maglev systems with guaranteed bounded airgap.

Science.gov (United States)

Xu, Jinquan; Chen, Ye-Hwa; Guo, Hong

2015-11-01

The robust control design problem for the levitation control of a nonlinear uncertain maglev system is considered. The uncertainty is (possibly) fast time-varying. The system has magnitude limitation on the airgap between the suspended chassis and the guideway in order to prevent undesirable contact. Furthermore, the (global) matching condition is not satisfied. After a three-step state transformation, a robust control scheme for the maglev vehicle is proposed, which is able to guarantee the uniform boundedness and uniform ultimate boundedness of the system, regardless of the uncertainty. The magnitude limitation of the airgap is guaranteed, regardless of the uncertainty. Copyright © 2015 ISA. Published by Elsevier Ltd. All rights reserved.

The observable defects and the proper functioning guarantee in trading

Directory of Open Access Journals (Sweden)

Jorge Oviedo Albán

2014-12-01

Full Text Available This paper discusses two legal mechanisms for buyer´s protection contained in the Colombian Commercial Code, parallel to building regulations, because of hidden defects in the sale, which are: guarantee by observable defects at delivery and guarantee for proper functioning. The author analyzes the poor way such actions are enshrined in the Code as a consequence of a fragmented and dispersed regime for defective compliance actions in the laws of Private Law. This paper proposes a reinterpretation of such actions from the perspective of the lack of conformity that is based on a unified system of remedies for breach, concepts embodied in modern instruments of contract law.

29 CFR 541.604 - Minimum guarantee plus extras.

Science.gov (United States)

2010-07-01

... DEFINING AND DELIMITING THE EXEMPTIONS FOR EXECUTIVE, ADMINISTRATIVE, PROFESSIONAL, COMPUTER AND OUTSIDE SALES EMPLOYEES Salary Requirements § 541.604 Minimum guarantee plus extras. (a) An employer may provide... commission on sales. An exempt employee also may receive a percentage of the sales or profits of the employer...

Mexico Under NAFTA: Accounting Information In a Changing Economy

Directory of Open Access Journals (Sweden)

Juan M. Rivera

1998-08-01

Full Text Available Mexico has successfully implemented policies to open foreign trade, stabilize the Peso, control inflation, deregulate private business, scale back state enterprises, eliminate bureaucratic red tape, and welcome foreign investment. This process started before NAFTA was considered; however, NAFTA helped in making these economic changes more permanent. Given a more propitious business environment, understanding the financial information reported by Mexican firms constitutes a relevant inquiry. This paper analyzes features of the accounting model used in that economy and compares them against the characteristics of its counterpart accounting practice in the U.S. As a whole, the Mexican accounting practice has achieved a reasonably good level of competence. In their quest to find solutions to problems and issues not yet covered by their accounting norms, the Mexican Accounting Principles Committee has paid close attention to the U.S. GAAP and to the principles advanced by the International Accounting Standards Committee. A new Law of the Securities Market has added mechanisms to guarantee a healthy operation of the securities market and to increase the transparency of transactions and financial disclosures of the companies whose securities are traded in the exchanges. All this is a reflection of the new open economy and free market mechanisms embraced by the Mexican government.

A Best Practice for Developing Availability Guarantee Language in Photovoltaic (PV) O&M Agreements.

Energy Technology Data Exchange (ETDEWEB)

Klise, Geoffrey Taylor [Sandia National Lab. (SNL-NM), Albuquerque, NM (United States); Balfour, John [High Performance PV, Phoenix, AZ (United States)

2015-11-01

This document outlines the foundation for developing language that can be utilized in an Equipment Availability Guarantee, typically included in an O&M services agreement between a PV system or plant owner and an O&M services provider, or operator. Many of the current PV O&M service agreement Availability Guarantees are based on contracts used for traditional power generation, which create challenges for owners and operators due to the variable nature of grid-tied photovoltaic generating technologies. This report documents language used in early PV availability guarantees and presents best practices and equations that can be used to more openly communicate how the reliability of the PV system and plant equipment can be expressed in an availability guarantee. This work will improve the bankability of PV systems by providing greater transparency into the equipment reliability state to all parties involved in an O&M services contract.

CONSIDERATIONS REGARDING THE GUARANTEEING OF HUMAN RIGHTS IN ROMANIA

Directory of Open Access Journals (Sweden)

ELENA PARASCHIV

2012-05-01

Full Text Available In our country existed and exists still a constant concern to respect and guarantee human rights and fundamental freedoms, especially after 1989, when Romania became a member or acceding to international or regional treaties and conventions enshrining such rights. Taking into consideration the importance of respecting human rights, we consider that is necessary to research how they are secured in Romania, because only when these guarantees are known by their beneficiaries and those involved in their protection, actions which affect these values of humanity can be avoided. In human rights, rules of international law have priority over those entered in the domestic law if they contain provisions which may be interpreted differently on the same matter, unless the Constitution or national laws contain more favourable provisions.

When Justice Is Up to You. Celebrating America's Guarantee of Trial by Jury.

Science.gov (United States)

National Inst. for Citizen Education in the Law, Washington, DC.

Featuring a mock trial tested in the District of Columbia, the objective of this manual is to help students learn more about the constitutional guarantee of trial by jury. Prepared as five separate lessons, the manual examines one alternative to the jury system--trial by ordeal; traces the development of the guarantee of trial by jury; explores…

MATERIAL CONTROL ACCOUNTING INMM

Energy Technology Data Exchange (ETDEWEB)

Hasty, T.

2009-06-14

Since 1996, the Mining and Chemical Combine (MCC - formerly known as K-26), and the United States Department of Energy (DOE) have been cooperating under the cooperative Nuclear Material Protection, Control and Accounting (MPC&A) Program between the Russian Federation and the U.S. Governments. Since MCC continues to operate a reactor for steam and electricity production for the site and city of Zheleznogorsk which results in production of the weapons grade plutonium, one of the goals of the MPC&A program is to support implementation of an expanded comprehensive nuclear material control and accounting (MC&A) program. To date MCC has completed upgrades identified in the initial gap analysis and documented in the site MC&A Plan and is implementing additional upgrades identified during an update to the gap analysis. The scope of these upgrades includes implementation of MCC organization structure relating to MC&A, establishing material balance area structure for special nuclear materials (SNM) storage and bulk processing areas, and material control functions including SNM portal monitors at target locations. Material accounting function upgrades include enhancements in the conduct of physical inventories, limit of error inventory difference procedure enhancements, implementation of basic computerized accounting system for four SNM storage areas, implementation of measurement equipment for improved accountability reporting, and both new and revised site-level MC&A procedures. This paper will discuss the implementation of MC&A upgrades at MCC based on the requirements established in the comprehensive MC&A plan developed by the Mining and Chemical Combine as part of the MPC&A Program.

77 FR 67433 - Community Advantage Pilot Program

Science.gov (United States)

2012-11-09

... comments. SUMMARY: The Community Advantage (``CA'') Pilot Program is a pilot program to increase SBA... small businesses and entrepreneurs in underserved markets, SBA is issuing this Notice to extend the term... Pilot Program was introduced to increase the number of SBA-guaranteed loans made to small businesses in...

Teaching Accounting Courses Online: One Instructor's Experience

Science.gov (United States)

Dusing, Gregory M.; Hosler, Jonathan C.; Ragan, Joseph M.

2012-01-01

Accounting programs at colleges and universities across the country are offering more online courses, and in some cases entire degree programs. Given increasing enrollments in online accounting education, it is important that accounting educators become aware of the things that work and the things that don't work when delivering courses over the…

7 CFR 1493.40 - Application for payment guarantee.

Science.gov (United States)

2010-01-01

... and allowances, if any. (11) Port value (includes upward loading tolerance, if any). (12) Guaranteed..., contract loading tolerance and, if necessary, a request for CCC to reserve coverage up to the maximum quantity permitted by the contract loading tolerance. (9) Unit sales price of the commodity, or a mechanism...

75 FR 20257 - Amendment of the Temporary Liquidity Guarantee Program To Extend the Transaction Account...

Science.gov (United States)

2010-04-19

... recommendations from the FDIC and the Board of Governors of the Federal Reserve System (Federal Reserve).\\1\\ The... system at a time when many IDIs continue to experience stressful economic and financial conditions. The..., the loss of longstanding large depositor relationships would negatively affect IDIs' deposit franchise...

The Impact of Public Guarantees on Bank Risk Taking : Evidence from a Natural Experiment

NARCIS (Netherlands)

Gropp, R.; Grundl, C.; Guttler, A.

2010-01-01

In 2001, government guarantees for savings banks in Germany were removed following a law suit. We use this natural experiment to examine the effect of government guarantees on bank risk taking, using a large data set of matched bank/borrower information. The results suggest that banks whose

Managing water to protect fish: A review of California's environmental water account, 2001-2005

Science.gov (United States)

Brown, L.R.; Kimmerer, W.; Brown, R.

2009-01-01

The Sacramento-San Joaquin Delta, the landward reach of the San Francisco Estuary, provides habitat for threatened delta smelt, endangered winter-run Chinook salmon, and other species of concern. It is also the location of huge freshwater diversion facilities that entrain large numbers of fish. Reducing the entrainment of listed fishes into these facilities has required curtailment of pumping, reducing the reliability of water deliveries. We reviewed the first 5 years (2001-2005) of the Environmental Water Account (EWA), a program instituted to resolve conflicts between protecting listed fishes and providing a reliable water supply. The EWA provided fishery agencies with control over 0.2-0.4 km3 of water to be used for fish protection at no cost to users of exported water, and fish agencies guaranteed no disruption of water supply for fish protection. The EWA was successful in reducing uncertainty in water supply; however, its contribution to the recovery of listed fishes was unclear. We estimated the effectiveness of the EWA to be modest, increasing the survival of winter-run Chinook salmon by 0-6% (dependent on prescreen mortality), adult delta smelt by 0-1%, and juvenile delta smelt by 2-4%. Allocating EWA water for a single life stage of one species could provide larger gains in survival. An optimally allocated EWA of equal size to the median of the first 5 years could increase abundance of juvenile delta smelt up to 7% in the springs of dry years. If the EWA is to become a long-term program, estimates of efficacy should be refined. If the program is to be held accountable for quantitative increases in fish populations, it will be necessary to integrate scientific, possibly experimental, approaches. ?? 2008 Springer Science+Business Media, LLC.

Economic valuation of a toll road concession with traffic guarantees and the abandonment option

Directory of Open Access Journals (Sweden)

Frances Fischberg Blank

2016-03-01

Full Text Available Abstract Governments worldwide have been encouraging private participation in transportation infrastructure. To increase the feasibility of a project, public-private partnership (PPP may include guarantees or other support to reduce the risks for private investors. It is necessary to value these opportunities under a real options framework and thereby analyze the project's economic feasibility and risk allocation. However, within this structure, sponsors have an implicit option to abandon the project that should be simultaneously valued. Thus, this article proposes a hypothetical toll road concession in Brazil with a minimum traffic guarantee, a maximum traffic ceiling, and an implicit abandonment option. Different combinations of the minimum and maximum levels are presented, resulting in very high or even negative value added to the net present value (NPV. The abandonment option impacts the level of guarantee to be given. Governments should calibrate an optimal level of guarantees to avoid unnecessarily high costs, protect the returns of the sponsor, and lower the probability of abandonment.

A saddle-point for data verification and materials accountancy to control nuclear material

International Nuclear Information System (INIS)

Beedgen, R.

1983-01-01

Materials accountancy is one of the main elements in international safeguards to determine whether or not nuclear material has been diverted in nuclear plants. The inspector makes independent measurements to verify the plant-operator's data before closing the materials balance with the operator's data. All inspection statements are in principle probability statements because of random errors in measuring the material and verification on a random sampling basis. Statistical test procedures help the inspector to decide under this uncertainty. In this paper a statistical test procedure representing a saddle-point is presented that leads to the highest guaranteed detection probability taking all concealing strategies into account. There are arguments favoring a separate statistical evaluation of data verification and materials accountancy. Following these considerations, a bivariate test procedure is explained that evaluates verification and accountancy separately. (orig.) [de

VENVAL : a plywood mill cost accounting program

Science.gov (United States)

Henry Spelter

1991-01-01

This report documents a package of computer programs called VENVAL. These programs prepare plywood mill data for a linear programming (LP) model that, in turn, calculates the optimum mix of products to make, given a set of technologies and market prices. (The software to solve a linear program is not provided and must be obtained separately.) Linear programming finds...

A measurement evaluation program to support nuclear material control and accountability measurements in Brazilian laboratories

International Nuclear Information System (INIS)

Dias, Fabio C.; Mason, Peter

2013-01-01

A measurement evaluation program (MEP) is one of a number of valuable tools that analytical chemists can use to ensure that the data produced in the laboratory are fit for their intended purpose and consistent with expected performance values at a given time. As such, participation in a MEP is an important indicator of the quality of analytical data, and is recognized as such by independent regulatory and/or accreditation bodies. With the intent to implement such a program in Brazil, in November 2012 the Nuclear Energy Commission of Brazil (CNEN), with support from the Department of Energy of the United States' (US-DOE International Safeguards and Engagement Program), decided to initiate a technical cooperation project aiming at organizing a Safeguards Measurement Evaluation Program (SMEP) for Brazilian facilities. The project, entitled Action Sheet 23, was formalized under the terms of the Agreement between the US-DOE and the CNEN concerning research and development in nuclear material control, accountancy, verification, physical protection, and advanced containment and surveillance technologies for International Safeguards Applications. The work, jointly performed by the CNEN's Safeguards Laboratory (LASAL) and the New Brunswick Laboratory (NBL), has the objective to strengthen the traceability of accountability measurements and ensure adequate quality of safeguards measurements for facilities within Brazil, utilizing test samples characterized and provided by NBL. Recommendations to participants included measurement frequency, number of results per sample and format for reporting results using ISO methods for calculating and expressing measurement uncertainties. In this paper, we discuss the main steps taken by CNEN and NBL aiming at implementing such a program and the expected results, in particular the impact of uncertainty estimation on the evaluation of performance of each participant laboratory. The program is considered by Brazilian safeguards authorities

A measurement evaluation program to support nuclear material control and accountability measurements in Brazilian laboratories

Energy Technology Data Exchange (ETDEWEB)

Dias, Fabio C., E-mail: fabio@ird.gov.br [Comissao Nacional de Energia Nuclear (CNEN-RJ), Rio de Janeiro, RJ (Brazil); Mason, Peter, E-mail: peter.mason@ch.doe.gov [New Brunswick Laboratory (DOE/NBL), Argonne, IL (United States)

2013-07-01

A measurement evaluation program (MEP) is one of a number of valuable tools that analytical chemists can use to ensure that the data produced in the laboratory are fit for their intended purpose and consistent with expected performance values at a given time. As such, participation in a MEP is an important indicator of the quality of analytical data, and is recognized as such by independent regulatory and/or accreditation bodies. With the intent to implement such a program in Brazil, in November 2012 the Nuclear Energy Commission of Brazil (CNEN), with support from the Department of Energy of the United States' (US-DOE International Safeguards and Engagement Program), decided to initiate a technical cooperation project aiming at organizing a Safeguards Measurement Evaluation Program (SMEP) for Brazilian facilities. The project, entitled Action Sheet 23, was formalized under the terms of the Agreement between the US-DOE and the CNEN concerning research and development in nuclear material control, accountancy, verification, physical protection, and advanced containment and surveillance technologies for International Safeguards Applications. The work, jointly performed by the CNEN's Safeguards Laboratory (LASAL) and the New Brunswick Laboratory (NBL), has the objective to strengthen the traceability of accountability measurements and ensure adequate quality of safeguards measurements for facilities within Brazil, utilizing test samples characterized and provided by NBL. Recommendations to participants included measurement frequency, number of results per sample and format for reporting results using ISO methods for calculating and expressing measurement uncertainties. In this paper, we discuss the main steps taken by CNEN and NBL aiming at implementing such a program and the expected results, in particular the impact of uncertainty estimation on the evaluation of performance of each participant laboratory. The program is considered by Brazilian safeguards

Nonfragile Guaranteed Cost Control and Optimization for Interconnected Systems of Neutral Type

Directory of Open Access Journals (Sweden)

Heli Hu

2013-01-01

Full Text Available The design and optimization problems of the nonfragile guaranteed cost control are investigated for a class of interconnected systems of neutral type. A novel scheme, viewing the interconnections with time-varying delays as effective information but not disturbances, is developed to decrease the conservatism. Many techniques on decomposing and magnifying the matrices are utilized to obtain the guaranteed cost of the considered system. Also, an algorithm is proposed to solve the nonlinear problem of the interconnected matrices. Based on this algorithm, the minimization of the guaranteed cost of the considered system is obtained by optimization. Further, the state feedback control is extended to the case in which the underlying system is dependent on uncertain parameters. Finally, two numerical examples are given to illustrate the proposed method, and some comparisons are made to show the advantages of the schemes of dealing with the interconnections.

THE LETTER OF GUARANTEE FROM THE PERSPECTIVE OF THE NEW CIVIL CODE

Directory of Open Access Journals (Sweden)

LUMINITA TULEASCA

2011-04-01

Full Text Available The letter of guarantee is frequently used in the domestic and international commercial activity, first of all, for the safety offered for securing the contractual obligations without blocking the pecuniary funds and, second of all, due to the existing uniform international regulations that correspond to the needs supporting the occurrence of these types of autonomous securities.In Romania, the lack of legal policing of the letter of guarantee has created practical difficulties and offered judges the possibility to "make the law" in the litigations generated by the enforcement or by the suspension of enforcement of these contractual securities.This work analysis the regulation of the letter of guarantee provided in the New Civil Code from the perspective of its harmonization with the Uniform Rules of the International Chamber of Commerce in Paris and with the Draft Common Frame of Reference in the matter of the European private law.

Accountability report - fiscal year 1997

International Nuclear Information System (INIS)

1998-01-01

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

Monitoring and Evaluation of Cultivated Land Irrigation Guarantee Capability with Remote Sensing

Science.gov (United States)

Zhang, C., Sr.; Huang, J.; Li, L.; Wang, H.; Zhu, D.

2015-12-01

Abstract: Cultivated Land Quality Grade monitoring and evaluation is an important way to improve the land production capability and ensure the country food safety. Irrigation guarantee capability is one of important aspects in the cultivated land quality monitoring and evaluation. In the current cultivated land quality monitoring processing based on field survey, the irrigation rate need much human resources investment in long investigation process. This study choses Beijing-Tianjin-Hebei as study region, taking the 1 km × 1 km grid size of cultivated land unit with a winter wheat-summer maize double cropping system as study object. A new irrigation capacity evaluation index based on the ratio of the annual irrigation requirement retrieved from MODIS data and the actual quantity of irrigation was proposed. With the years of monitoring results the irrigation guarantee capability of study area was evaluated comprehensively. The change trend of the irrigation guarantee capability index (IGCI) with the agricultural drought disaster area in rural statistical yearbook of Beijing-Tianjin-Hebei area was generally consistent. The average of IGCI value, the probability of irrigation-guaranteed year and the weighted average which controlled by the irrigation demand index were used and compared in this paper. The experiment results indicate that the classification result from the present method was close to that from irrigation probability in the gradation on agriculture land quality in 2012, with overlap of 73% similar units. The method of monitoring and evaluation of cultivated land IGCI proposed in this paper has a potential in cultivated land quality level monitoring and evaluation in China. Key words: remote sensing, evapotranspiration, MODIS cultivated land quality, irrigation guarantee capability Authors: Chao Zhang, Jianxi Huang, Li Li, Hongshuo Wang, Dehai Zhu China Agricultural University zhangchaobj@gmail.com

Accountability report - fiscal year 1997

Energy Technology Data Exchange (ETDEWEB)

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.

13 CFR 400.214 - Participations in guaranteed loans.

Science.gov (United States)

2010-01-01

...) Subject to paragraphs (b), (c) and (d) of this section, a Lender may distribute the risk of a portion of a... the Guarantee is assigned, conveyed, sold, or transferred in whole or in part; (2) The Lender remains... Lenders; (2) Private investment funds and insurance companies that do not usually invest in commercial...

California School Accounting Manual. 1984 Edition.

Science.gov (United States)

Lundin, Janet, Ed.

California's official school accounting procedures, amended in 1984 to clarify definitions and improve program cost accounting, are presented. Following an introduction that discusses general characteristics of school accounting, the manual explains the following areas of accounting practice: (1) financial reporting; (2) income; (3) expenditures;…

Beyond safety accountability

CERN Document Server

Geller, E Scott

2001-01-01

Written in an easy-to-read conversational tone, Beyond Safety Accountability explains how to develop an organizational culture that encourages people to be accountable for their work practices and to embrace a higher sense of personal responsibility. The author begins by thoroughly explaining the difference between safety accountability and safety responsibility. He then examines the need of organizations to improve safety performance, discusses why such performance improvement can be achieved through a continuous safety process, as distinguished from a safety program, and provides the practic

Facilitating working mothers' ability to breastfeed: global trends in guaranteeing breastfeeding breaks at work, 1995-2014.

Science.gov (United States)

Atabay, Efe; Moreno, Gonzalo; Nandi, Arijit; Kranz, Gabriella; Vincent, Ilona; Assi, Tina-Marie; Winfrey, Elise Marie Vaughan; Earle, Alison; Raub, Amy; Heymann, S Jody

2015-02-01

Mothers who work away from home tend to stop breastfeeding earlier than their nonworking counterparts due to workplace barriers. Barriers to breastfeeding discriminate against women and may lead to inequities in children's health outcomes. Guaranteeing paid breastfeeding breaks at work is 1 mechanism that can improve mothers' opportunity to breastfeed in the workplace. This study aimed to assess the trends in the share of countries guaranteeing breastfeeding breaks in the workplace and paid maternal leave that lasts until the infant is 6 months old (the World Health Organization recommended duration for exclusive breastfeeding), between 1995 and 2014. Legislation and secondary source data were collected and reviewed for 193 United Nations member states. Legislation was analyzed for content on breastfeeding breaks and maternal leave guarantees. Fifty-one countries (26.7%) in 2014 did not guarantee breastfeeding breaks in any form and 4 countries provided only unpaid breaks or breaks that did not cover the first 6 months of life; since 1995, around 15 countries (10.2%) legislated for such a policy. In 2014, out of 55 countries that did not guarantee paid breastfeeding breaks for the first 6 months after birth, 7 countries guaranteed paid maternal leave for the same duration; 48 countries (25.1%) provided neither paid maternal leave nor paid breastfeeding breaks. Progress in the number of countries guaranteeing breastfeeding breaks at work is modest. Adopting measures to facilitate breastfeeding at work can be a critical opportunity for countries to increase breastfeeding rates among the growing number of women in the labor force. © The Author(s) 2014.

Pricing and Hedging Guaranteed Returns on Mix Funds

NARCIS (Netherlands)

Vellekoop, M.H.; van de Kamp, A.A.; Post, B.A.

2006-01-01

Abstract In this paper we propose a valuation and hedging strategy for a guaranteed minimal rate of return on a mix fund, which participates in both bonds and stocks. For the case where a fixed amount of money is invested, we show that a European put option on the mix fund replicates the cash flows

Resilient guaranteed cost control of a power system.

Science.gov (United States)

Soliman, Hisham M; Soliman, Mostafa H; Hassan, Mohammad F

2014-05-01

With the development of power system interconnection, the low-frequency oscillation is becoming more and more prominent which may cause system separation and loss of energy to consumers. This paper presents an innovative robust control for power systems in which the operating conditions are changing continuously due to load changes. However, practical implementation of robust control can be fragile due to controller inaccuracies (tolerance of resistors used with operational amplifiers). A new design of resilient (non-fragile) robust control is given that takes into consideration both model and controller uncertainties by an iterative solution of a set of linear matrix inequalities (LMI). Both uncertainties are cast into a norm-bounded structure. A sufficient condition is derived to achieve the desired settling time for damping power system oscillations in face of plant and controller uncertainties. Furthermore, an improved controller design, resilient guaranteed cost controller, is derived to achieve oscillations damping in a guaranteed cost manner. The effectiveness of the algorithm is shown for a single machine infinite bus system, and then, it is extended to multi-area power system.

Asset securitization and rate of return: A study on letters of guarantee

Science.gov (United States)

Wu, Binghui

2018-01-01

Using the theory of asset securitization, we analyze the feasibility of the securitization of letters of guarantee in theory. In the process of constructing the model of rate of return of securities backed by letters of guarantee, we propose two indices: the risk probability of asset-backed securities and the loss rate of asset-backed securities to analyze the cash flow of securities. On the basis of no arbitrage principle, the expression of rate of return of securities backed by letters of guarantee is put forward. In order to study the relationship between the rate of return of securities and other influential factor in the model, a simulation experiment is designed. The experiment results show that (i) an increasing risk probability of cash flow or a short maturity date also make the return rate of securities increase and (ii) the return rate of securities is higher in economic boom than that in economic recession when other parameters remain unchanged.

Jalan Terjal Menuju Professional Accountant

OpenAIRE

Wardoyo, Trimanto Setyo

2007-01-01

To be professional accountant is not easy. The candidate has to follow some stages. He (She) has to be graduate from S1 degree majoring in accounting, completing accounting education program and passing the examination of certified public accountant.Furthermore, in order to get lisence to practice as public accountant the candidate should have practical experience equivalent to 1:500 hours. These stages could be reached only if supported by excellence academics and nonacademics capabilities.

7 CFR 4279.75 - Sale or assignment of guaranteed loan.

Science.gov (United States)

2010-01-01

... borrower's immediate families, officers, directors, stockholders, other owners, or a parent, subsidiary or...) or any successor section will not be guaranteed. (a) Single note system. The entire loan is evidenced...

DEPOSIT GUARANTEE SCHEMES JOIN FINANCIAL SAFETY-NET

Directory of Open Access Journals (Sweden)

Eugen Dijmarescu

2011-03-01

Full Text Available Deposit Guarantee Schemes (DGS become more visible under the current conditions of the world financial markets. If those have played in the past a rather discreet role for social stability through the function of pay box following a bank failure, the recent crisis put them in a new light, once the guarantee ceiling for eligible deposits grew in order to make for the accumulation of wealth worldwide and the increased risk incurred by the leverage of banking operations. Consequently, the resources accumulated by the DGS from the member banks and their proper management make possible their involvement in pre-emptive actions aimed to avoid bankruptcies via special administration and purchase of assets and assumption of liabilities. These new attributes give DGS a role in the mechanism of financial safety-net, along the supervisors of the market. Hence, an increased preoccupation for applied corporate governance has developed and Core Principles for Effective Deposit Insurance Systems have been adopted by the Basel Committee on Banking Supervision together with International Association of Deposit Insurers. Concurrently, the EU Commission has put forward a process for reviewing the Directives 94/39 and 09/14 EC, in order to make the European DGS more prepared to deal with above mentioned issues and bestow increased confidence upon depositors.

The Material Protection, Control and Accounting Sustainability Program Implementation at the Electrochemical Plant

International Nuclear Information System (INIS)

Sirotenko, Vladimir; Antonov, Eduard; Sirotenko, Alexei; Kukartsev, Alexander; Krivenko, Vladimir; Dabbs, Richard D.; Carroll, Michael F.; Garrett, Albert G.; Patrick, Scott W.; Ku, Esther M.

2008-01-01

Joint efforts by the Electrochemical Plant (ECP) in Zelenogorsk, Russia, and the United States Department of Energy National Nuclear Security Administration (US DOE/NNSA) Material Protection, Control and Accounting (MPC and A) Program to upgrade ECP security systems began in 1996. The commissioning of major MPC and A systems at ECP occurred in December 2004. Since that time, the US Project Team (USPT) and ECP personnel have focused jointly on the development and implementation of an enterprise-wide MPC and A Sustainability Program (SP) that address the seven essential MPC and A Program sustainability elements. This paper describes current operational experience at the ECP with the full implementation of the site SP utilizing an earned-value methodology. In support of this site program, ECP has established a Document Control Program (DCP) for sustainability-related documents; developed a robust master Work Breakdown Structure (WBS) that outlines all ECP MPC and A sustainability activities; and chartered an Enterprise-Wide Sustainability Working Group (ESWG) The earned value methodology uses ECP-completed (and USPT-verified) analyses to assess project performance on a quarterly basis. The MPC and A SP, presently operational through a contract between ECP and the Los Alamos National Laboratory (LANL), incorporates the seven essential MPC and A Program sustainability elements and governs all sustainability activities associated with MPC and A systems at ECP. The site SP is designed to ensure over the near term the upgraded MPC and A systems continuous operation at ECP as funding transitions from US-assisted to fully Russian supported and sustained

US/Russian laboratory-to-laboratory program in materials protection, control and accounting at the RRC Kurchatov Institute

International Nuclear Information System (INIS)

Sukhoruchkin, V.; Roumiansev, A.; Shmelev, V.

1996-01-01

Six US DOE Laboratories are carrying out a program of cooperation with the Russian Research Center Kurchatov Institute (RRC KI) to improve the capabilities and facilities in nuclear material protection, control, and accounting (MPC ampersand A). In 1995, the primary emphasis of this program was the implementation of improved physical protection at a demonstration building at RRC KI, and the upgrading of the computerized MC ampersand A system, diagnostic instrumentation, and physical inventory procedures at a critical assembly within this building. Work continues in 1996 at the demonstration building but now also has begun at the two Kurchatov buildings which constitute the Central Storage Facility (CSF). At this facility, there will be upgrades in the physical inventory taking procedures, a test and evaluation of gamma-ray isotopic measurements, evaluations of nuclear material portal monitors and neutron-based measurement equipment as well as development of an improved computerized materials accounting system, implementation of bar code printing and reading equipment, development of tamper indicating device program, and substantial improvements in physical protection. Also, vulnerability assessments begun in 1995 are being extended to additional high priority facilities at Kurchatov

14 CFR 152.305 - Accounting records.

Science.gov (United States)

2010-01-01

... 14 Aeronautics and Space 3 2010-01-01 2010-01-01 false Accounting records. 152.305 Section 152.305... AIRPORT AID PROGRAM Accounting and Reporting Requirements § 152.305 Accounting records. (a) Airport... individual project, an accounting record satisfactory to the Administrator which segregates cost information...

The Literacy Requirements of an Account Clerk on the Job and in a Vocational Training Program.

Science.gov (United States)

Moe, Alden J.; And Others

As part of a project that identified the specific literacy skills required in ten occupations, this report provides two levels of instructional information about account clerks. Factual data are presented in Parts I and II for use in decision making by program developers, administrators, teachers, and counselors. These sections note the specific…

Medicare program; clarification of Medicare's accrual basis of accounting policy--HCFA. Final rule.

Science.gov (United States)

1995-06-27

This final rule revises the Medicare regulations to clarify the concept of "accrual basis of accounting" to indicate that expenses must be incurred by a provider of health care services before Medicare will pay its share of those expenses. This rule does not signify a change in policy but, rather, incorporates into the regulations Medicare's longstanding policy regarding the circumstances under which we recognize, for the purposes of program payment, a provider's claim for costs for which it has not actually expended funds during the current cost reporting period.

PLATO IV Accountancy Index.

Science.gov (United States)

Pondy, Dorothy, Comp.

The catalog was compiled to assist instructors in planning community college and university curricula using the 48 computer-assisted accountancy lessons available on PLATO IV (Programmed Logic for Automatic Teaching Operation) for first semester accounting courses. It contains information on lesson access, lists of acceptable abbreviations for…

Non-fragile guaranteed cost control for uncertain neutral dynamic systems with time-varying delays in state and control input

International Nuclear Information System (INIS)

Lien, C.-H.

2007-01-01

This article considers non-fragile guaranteed cost control problem for a class of uncertain neutral system with time-varying delays in both state and control input. Delay-dependent criteria are proposed to guarantee the robust stabilization of systems. Linear matrix inequality (LMI) optimization approach is used to solve the non-fragile guaranteed cost control problem. Non-fragile guaranteed cost control for unperturbed neutral system is considered in the first step. Robust non-fragile guaranteed cost control for uncertain neutral system is designed directly from the unperturbed condition. An efficient approach is proposed to design the non-fragile guaranteed cost control for uncertain neutral systems. LMI toolbox of Matlab is used to implement the proposed results. Finally, a numerical example is illustrated to show the usefulness of the proposed results

Accountability among Baccalaureate Nursing Students: Definitions, Perceptions, and Engagement Practices of Accountability

Science.gov (United States)

Ort, Jennifer Ann

2016-01-01

To ensure optimal patient care an especially high level of accountability is required when entering the workforce. The purpose of this qualitative study was to explore, describe, and define perceptions of accountability as described by sophomore and senior nursing students in two baccalaureate nursing programs. The research questions aimed to (a)…

Guaranteed epsilon-optimal treatment plans with the minimum number of beams for stereotactic body radiation therapy

International Nuclear Information System (INIS)

Yarmand, Hamed; Winey, Brian; Craft, David

2013-01-01

Stereotactic body radiation therapy (SBRT) is characterized by delivering a high amount of dose in a short period of time. In SBRT the dose is delivered using open fields (e.g., beam’s-eye-view) known as ‘apertures’. Mathematical methods can be used for optimizing treatment planning for delivery of sufficient dose to the cancerous cells while keeping the dose to surrounding organs at risk (OARs) minimal. Two important elements of a treatment plan are quality and delivery time. Quality of a plan is measured based on the target coverage and dose to OARs. Delivery time heavily depends on the number of beams used in the plan as the setup times for different beam directions constitute a large portion of the delivery time. Therefore the ideal plan, in which all potential beams can be used, will be associated with a long impractical delivery time. We use the dose to OARs in the ideal plan to find the plan with the minimum number of beams which is guaranteed to be epsilon-optimal (i.e., a predetermined maximum deviation from the ideal plan is guaranteed). Since the treatment plan optimization is inherently a multi-criteria-optimization problem, the planner can navigate the ideal dose distribution Pareto surface and select a plan of desired target coverage versus OARs sparing, and then use the proposed technique to reduce the number of beams while guaranteeing epsilon-optimality. We use mixed integer programming (MIP) for optimization. To reduce the computation time for the resultant MIP, we use two heuristics: a beam elimination scheme and a family of heuristic cuts, known as ‘neighbor cuts’, based on the concept of ‘adjacent beams’. We show the effectiveness of the proposed technique on two clinical cases, a liver and a lung case. Based on our technique we propose an algorithm for fast generation of epsilon-optimal plans. (paper)

7 CFR 4290.820 - Financings in the form of guarantees.

Science.gov (United States)

2010-01-01

...-COOPERATIVE SERVICE AND RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE RURAL BUSINESS INVESTMENT COMPANY...-Types of Financings § 4290.820 Financings in the form of guarantees. (a) General rule. At the request of...

77 FR 6619 - Community Advantage Pilot Program

Science.gov (United States)

2012-02-08

... access to capital for small businesses and entrepreneurs in underserved markets, SBA is issuing this... (``CA Pilot Program'') (76 FR 9626). The CA Pilot Program was introduced to increase SBA-guaranteed... small businesses and entrepreneurs in underserved markets, SBA is issuing this Notice to revise several...

Automatic accounting of nuclear materials at WWER type reactor NPPs

International Nuclear Information System (INIS)

Babaev, N.S.; Poznyakov, N.L.; Strelkov, D.F.

1978-01-01

The possibilities of automatic accounting of nuclear materials at NPPs based on WWER reactors are considered. Organizational and technical principles of an automated system of accounting that takes into consideration IAEA requirements in conducting accounting documentation are proposed. A program is described for accounting materials using a BESM-6 computer. Operation of the program requires that all accounting data be recorded on conventional carriers of computer information (magnetic tapes, discs, perforated cards), which constitute the basic NPP accounting documents and may be directly used as initial data for a corresponding information program

Further improvements in competitive guarantees for QoS buffering

NARCIS (Netherlands)

Bansal, N.; Fleischer, L.K.; Kimbrel, T.; Mahdian, M.; Schieber, B.; Sviridenko, M.; Diaz, J.; Karhumäki, J.; Lepistö, A.; Sannella, D.

2004-01-01

We study the behavior of algorithms for buffering packets weighted by different levels of Quality of Service (QoS) guarantees in a single queue. Buffer space is limited, and packet loss occurs when the buffer overflows. We describe a modification of the previously proposed ``preemptive greedy{''}

Stabilization with guaranteed safety using Control Lyapunov–Barrier Function

NARCIS (Netherlands)

Romdlony, Muhammad Zakiyullah; Jayawardhana, Bayu

2016-01-01

We propose a novel nonlinear control method for solving the problem of stabilization with guaranteed safety for nonlinear systems. The design is based on the merging of the well-known Control Lyapunov Function (CLF) and the recent concept of Control Barrier Function (CBF). The proposed control

Toward sensitive document release with privacy guarantees

OpenAIRE

David Sánchez; Montserrat Batet

2017-01-01

Toward sensitive document release with privacy guarantees DOI: 10.1016/j.engappai.2016.12.013 URL: http://www.sciencedirect.com/science/article/pii/S0952197616302408 Filiació URV: SI Inclòs a la memòria: SI Privacy has become a serious concern for modern Information Societies. The sensitive nature of much of the data that are daily exchanged or released to untrusted parties requires that responsible organizations undertake appropriate privacy protection measures. Nowadays, much...

The Experimental Role of Accounting in Shaping Project

DEFF Research Database (Denmark)

Christensen, Mark; Skærbæk, Peter; Tryggestad, Kjell

2016-01-01

, 2009) and the literature on accounting as programs (Miller, 1991, Miller and Power, 2013) by showing how accounting plays an experimental role in shaping the dynamics between a New Public Management programme of outsourcing and its projects. The study illuminates decisionmaking about programs...... and strategic options as a trial of strength involving accounting in an experimental role, in our case, over how to source the facilities management in the Danish Defence Forces. Our contribution is to show how accounting plays an experimental role in generating new and unexpected program options...... of economic experiments with (out-)sourcing options using various accounting data such as; location specific cost data in vivo (real life data like those from the accounting system) for individual barracks, and aggregated cost data and cost projections in vitro ( in a controlled experimental project setting...

Vom "Deficit Accounting" zum "Generational Accounting ": Eine Anwendung für die Schweiz

OpenAIRE

Stefan Felder

1997-01-01

The stance of fiscal policy is commonly assessed by the size of the annual budget deficit and public debt. Both indices fail, however, to correctly reflect the long run financial burden of government programs such as social security. An alternative to "deficit accounting" is "generational accounting" which in particular reveals the intergenerational distribution effect of government legislation. The present paper applies generational accounting on the pay-as-you-go financed part of old age pe...

Materials accounting at Los Alamos National Laboratory

International Nuclear Information System (INIS)

Erkkila, B.H.; Roberts, N.J.

1989-01-01

This presentation gives an overview of the accounting system used at the Los Alamos National Laboratory by the Los Alamos Nuclear Material Accounting and Safeguards System (MASS). This system processes accounting data in real time for bulk materials, discrete items, and materials undergoing dynamic processing. The following topics are covered in this chapter: definitions; nuclear material storage; nuclear material storage; computer system; measurement control program; inventory differences; and current programs and future plans

QoS-Guaranteed Admission Control for OFDMA-based Systems

DEFF Research Database (Denmark)

Ramkumar, Venkata; Anggorojati, Bayu; Lucian, Stefan P. Andrei

2010-01-01

This paper proposes a novel admission control (AC) algorithm for guaranteed quality of service (QoS) to all users. The proposed solution provides better utilization of system capacity using adaptive modulation (AM). A scheduler based on a per user priority function is also given in this paper. Th...

QoE Guarantee Scheme Based on Cooperative Cognitive Cloud and Opportunistic Weight Particle Swarm

Directory of Open Access Journals (Sweden)

Weihang Shi

2015-01-01

Full Text Available It is well known that the Internet application of cloud services may be affected by the inefficiency of cloud computing and inaccurate evaluation of quality of experience (QoE seriously. In our paper, based on construction algorithms of cooperative cognitive cloud platform and optimization algorithm of opportunities weight particle swarm clustering, the QoE guarantee mechanism was proposed. The mechanism, through the sending users of requests and the cognitive neighbor users’ cooperation, combined the cooperation of subcloud platforms and constructed the optimal cloud platform with the different service. At the same time, the particle swarm optimization algorithm could be enhanced dynamically according to all kinds of opportunity request weight, which could optimize the cooperative cognitive cloud platform. Finally, the QoE guarantee scheme was proposed with the opportunity weight particle swarm optimization algorithm and collaborative cognitive cloud platform. The experimental results show that the proposed mechanism compared is superior to the QoE guarantee scheme based on cooperative cloud and QoE guarantee scheme based on particle swarm optimization, compared with optimization fitness and high cloud computing service execution efficiency and high throughput performance advantages.

Community oral health literacy: improving use of oral-health care guarantee in children aged 6.

Directory of Open Access Journals (Sweden)

Marco Cornejo-Ovalle

2013-08-01

Full Text Available The assessment of comprehensive oral health care for children aged 6 (GES-6years showed low utilization of this guarantee, with lower use for children from municipal public schools. The empowerment and health literacy of parents improve their role as oral-health promoters for their children. Objective: To implement and to assess a strategy of empowerment and health literacy of the community about their guaranteed health rights to increase the use of GES-6years. Methods: A mixed design. Using qualitative methodology we will design a communication tool, culturally and socially appropriate to be sent to the beneficiary community of this guarantee. Using a nonrandomized community trial, this instrument designed to empower and improve oral health literacy on GES-6 guarantee, will be sent as personalized letter (intervention signed by the mayor of the municipality with a message aimed to children beneficiaries for GES -6years and another addressed to their parents/guardians. Schools would be selected from clusters (communes of the two regions selected for convenience. Communes will be randomly selected amog those whose authorities agree to participate, and will be selected as for intervention or control. Data analysis will assess the differences in the prevalence of use of this guarantee among children from municipal schools belonging to the intervention or control arm.

A Unified Pricing of Variable Annuity Guarantees under the Optimal Stochastic Control Framework

Directory of Open Access Journals (Sweden)

Pavel V. Shevchenko

2016-07-01

Full Text Available In this paper, we review pricing of the variable annuity living and death guarantees offered to retail investors in many countries. Investors purchase these products to take advantage of market growth and protect savings. We present pricing of these products via an optimal stochastic control framework and review the existing numerical methods. We also discuss pricing under the complete/incomplete financial market models, stochastic mortality and optimal/sub-optimal policyholder behavior, and in the presence of taxes. For numerical valuation of these contracts in the case of simple risky asset process, we develop a direct integration method based on the Gauss-Hermite quadratures with a one-dimensional cubic spline for calculation of the expected contract value, and a bi-cubic spline interpolation for applying the jump conditions across the contract cashflow event times. This method is easier to implement and faster when compared to the partial differential equation methods if the transition density (or its moments of the risky asset underlying the contract is known in closed form between the event times. We present accurate numerical results for pricing of a Guaranteed Minimum Accumulation Benefit (GMAB guarantee available on the market that can serve as a numerical benchmark for practitioners and researchers developing pricing of variable annuity guarantees to assess the accuracy of their numerical implementation.

Guarantee Funds of Credits in Romania - Necessity, Features and Networking - II

Directory of Open Access Journals (Sweden)

Georgeta Dragomir

2011-12-01

Full Text Available In the current context, marked by financial crisis, economic recession, lack of liquidity andlow capitalization, the access tofinancing is more difficult, mainly due to the lack, insufficiency orlimited availability of guarantees. Guarantee funds represent an innovative solution, proven by theEuropean economies and recently launched in Romania. Taking over the international experience inorder to facilitate the SMEs’ access to financial resources has become a necessity in Romania, whichwas reflected by the creation of three specialized financial institutions in granting guarantees domain.These are bodies with private or publiccapital, which relate, based on agreements with commercialbanks. After a period of exposure to major risks from the lack of regulatory activity, the guaranteefunds, along with other non-banking financial institutions are absolutely governed by rules oftheNRB, according to the banking law and special laws. The analysis in this paper is based on the studyof several official documents, reports of specialized bodies, statistics and examples of good practice,summarized and interpreted in through comparison and developments. The aim is to identify anumber of issues that may lead to sensitize the responsible factors-public authorities, creditinstitutions, and specialists-to come up with new practical solutions that would stimulate thefinancing processof small entrepreneurs.

The fiduciary guarantee in the Romanian and European legal context

Directory of Open Access Journals (Sweden)

Cornelia Lefter

2016-12-01

Full Text Available The importance of the fiduciary guarantee has not reached its full potential in the Romanian market, nor in the European area. The ongoing “dispute” between the fiduciary operations (familiar to the continental law and the trust (with its common -law heritage seems to be won by the latter. However, considering the express provisions on the fiduciary operations in the Romanian Civil Code entered into force in 2011, similar to the introduction of the same legal instrument in the French Civil Code in 2007, could give a boost to this ancient tool, present from the Roman era. Even if the European legal framework do not provide many rules on this institution, however, the Financial Collateral Directive raised many questions on how the fiduciary guarantees can be used in practice, and contributed to the change that followed in this area.

32 CFR 701.111 - Disclosure accounting.

Science.gov (United States)

2010-07-01

... 32 National Defense 5 2010-07-01 2010-07-01 false Disclosure accounting. 701.111 Section 701.111... THE NAVY DOCUMENTS AFFECTING THE PUBLIC DON Privacy Program § 701.111 Disclosure accounting. Disclosure accounting allows the individual to determine what agencies or persons have been provided...

5 CFR 10.2 - Accountability systems.

Science.gov (United States)

2010-01-01

... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Accountability systems. 10.2 Section 10.2 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE RULES AGENCY ACCOUNTABILITY SYSTEMS; OPM AUTHORITY TO REVIEW PERSONNEL MANAGEMENT PROGRAMS (RULE X) § 10.2 Accountability systems. The Director of...

US national material control and accounting system

International Nuclear Information System (INIS)

Smith, C.N.

1984-01-01

The State System of Accounting and Control (SSAC) for fuel cycle facilities in the licensed, commercial sector of the US nuclear community, and details of the material control and accounting measures dealing with the national safeguards program are discussed. The concept and role of the Fundamental Nuclear Material Control (FNMC) Plan is discussed. Also, the relationship between the national safeguards program and the international safeguards program of the US SSAC are described

Mahanaxar: quality of service guarantees in high-bandwidth, real-time streaming data storage

Energy Technology Data Exchange (ETDEWEB)

Bigelow, David [Los Alamos National Laboratory; Bent, John [Los Alamos National Laboratory; Chen, Hsing-Bung [Los Alamos National Laboratory; Brandt, Scott [UCSC

2010-04-05

Large radio telescopes, cyber-security systems monitoring real-time network traffic, and others have specialized data storage needs: guaranteed capture of an ultra-high-bandwidth data stream, retention of the data long enough to determine what is 'interesting,' retention of interesting data indefinitely, and concurrent read/write access to determine what data is interesting, without interrupting the ongoing capture of incoming data. Mahanaxar addresses this problem. Mahanaxar guarantees streaming real-time data capture at (nearly) the full rate of the raw device, allows concurrent read and write access to the device on a best-effort basis without interrupting the data capture, and retains data as long as possible given the available storage. It has built in mechanisms for reliability and indexing, can scale to meet arbitrary bandwidth requirements, and handles both small and large data elements equally well. Results from our prototype implementation shows that Mahanaxar provides both better guarantees and better performance than traditional file systems.

50 CFR 660.337 - Trawl rationalization program - data collection requirements.

Science.gov (United States)

2010-10-01

... 50 Wildlife and Fisheries 9 2010-10-01 2010-10-01 false Trawl rationalization program - data... COAST STATES West Coast Groundfish Fisheries § 660.337 Trawl rationalization program - data collection... guarantee that they will qualify for quota share under a future trawl rationalization program. The following...

Accounting for Uncertainty and Time Lags in Equivalency Calculations for Offsetting in Aquatic Resources Management Programs.

Science.gov (United States)

Bradford, Michael J

2017-10-01

Biodiversity offset programs attempt to minimize unavoidable environmental impacts of anthropogenic activities by requiring offsetting measures in sufficient quantity to counterbalance losses due to the activity. Multipliers, or offsetting ratios, have been used to increase the amount of offsets to account for uncertainty but those ratios have generally been derived from theoretical or ad-hoc considerations. I analyzed uncertainty in the offsetting process in the context of offsetting for impacts to freshwater fisheries productivity. For aquatic habitats I demonstrate that an empirical risk-based approach for evaluating prediction uncertainty is feasible, and if data are available appropriate adjustments to offset requirements can be estimated. For two data-rich examples I estimate multipliers in the range of 1.5:1 - 2.5:1 are sufficient to account for the uncertainty in the prediction of gains and losses. For aquatic habitats adjustments for time delays in the delivery of offset benefits can also be calculated and are likely smaller than those for prediction uncertainty. However, the success of a biodiversity offsetting program will also depend on the management of the other components of risk not addressed by these adjustments.

Accounting for Uncertainty and Time Lags in Equivalency Calculations for Offsetting in Aquatic Resources Management Programs

Science.gov (United States)

Bradford, Michael J.

2017-10-01

Biodiversity offset programs attempt to minimize unavoidable environmental impacts of anthropogenic activities by requiring offsetting measures in sufficient quantity to counterbalance losses due to the activity. Multipliers, or offsetting ratios, have been used to increase the amount of offsets to account for uncertainty but those ratios have generally been derived from theoretical or ad-hoc considerations. I analyzed uncertainty in the offsetting process in the context of offsetting for impacts to freshwater fisheries productivity. For aquatic habitats I demonstrate that an empirical risk-based approach for evaluating prediction uncertainty is feasible, and if data are available appropriate adjustments to offset requirements can be estimated. For two data-rich examples I estimate multipliers in the range of 1.5:1 - 2.5:1 are sufficient to account for the uncertainty in the prediction of gains and losses. For aquatic habitats adjustments for time delays in the delivery of offset benefits can also be calculated and are likely smaller than those for prediction uncertainty. However, the success of a biodiversity offsetting program will also depend on the management of the other components of risk not addressed by these adjustments.

78 FR 691 - Maximum Loan Amount for Business and Industry Guaranteed Loans in Fiscal Year 2013

Science.gov (United States)

2013-01-04

... DEPARTMENT OF AGRICULTURE Rural Business-Cooperative Service Maximum Loan Amount for Business and Industry Guaranteed Loans in Fiscal Year 2013 AGENCY: Rural Business-Cooperative Service, USDA. ACTION... and Industry (B&I) guaranteed loans of $25 million or less under certain circumstances. Due to the...

On Developing the Writing Skills Course for Accounting Students

Science.gov (United States)

Firch, Tim; Campbell, Annhenrie; Lindsay, David H.; Garner, Don E.

2010-01-01

The CSU, Stanislaus, accounting program is providing a new course that meets the university-wide upper-division writing requirement and offers accounting students additional professional study. While a writing skills course is not unusual in a business program, few offer an alternative centered on the accounting body of knowledge. Undergraduate…

Accounting for Sustainability: An Active Learning Assignment

Science.gov (United States)

Gusc, Joanna; van Veen-Dirks, Paula

2017-01-01

Purpose: Sustainability is one of the newer topics in the accounting courses taught in university teaching programs. The active learning assignment as described in this paper was developed for use in an accounting course in an undergraduate program. The aim was to enhance teaching about sustainability within such a course. The purpose of this…

Effective Summer Programming: What Educators and Policymakers Should Know

Science.gov (United States)

McEachin, Andrew; Augustine, Catherine H.; McCombs, Jennifer

2018-01-01

The evidence suggests that many types of summer learning programs have the potential to reduce summer learning losses and perhaps create learning gains. However, implementing a summer program does not guarantee positive effects on students' learning. A key question then is: What factors make a summer learning program effective? This article, drawn…

California School Accounting Manual, 1988 Edition.

Science.gov (United States)

California State Dept. of Education, Sacramento.

This report presents the procedure for the accounting methods employed by California school districts for income and expenditures in instructional and support programs. The report has seven parts: (1) an introduction to accounting in local educational agencies; (2) general and subsidiary ledger accounting; (3) revenues and other financing sources;…

78 FR 66841 - Israel Loan Guarantees Issued Under the Emergency Wartime Supplemental Appropriations Act of 2003...

Science.gov (United States)

2013-11-07

... AGENCY FOR INTERNATIONAL DEVELOPMENT 22 CFR Part 230 Israel Loan Guarantees Issued Under the... the Government of Israel on behalf of the State of Israel. Pursuant to the Emergency Wartime... International Development, may issue loan guarantees applicable to sums borrowed by the Government of Israel on...

We Don’t Want to Be Officially Certified! Reasons and Implications of the Participatory Guarantee Systems

Directory of Open Access Journals (Sweden)

Mamen Cuéllar-Padilla

2018-04-01

Full Text Available Official organic regulation in Europe is based on the third-party certification system to guarantee organic products. Many critics and dissatisfactions have motivated the emergence of other guarantee systems, based on an intense implication of producers and, in some cases, consumers and other local actors, involved in localised agri-food systems. They are called Participatory Guarantee Systems (PGS, and are not recognised as valid guarantee systems by the official organic regulation. In the present paper, we analyse the main differences between the PGS and the third party certification system, deepening on their differentiated social and political implications. We conclude that the procedures behind PGS generate numerous positive impacts in the territories related to local producers (and consumers empowerment and localised agri-food systems drive, while their implications make them not considered as a substitute to third party certification system, unless certain conditions of social consolidated groups and agroecological and food sovereignty perspective of food system take place.

Choreographic Programming

DEFF Research Database (Denmark)

Montesi, Fabrizio

, as they offer a concise view of the message flows enacted by a system. For this reason, in the last decade choreographies have been used in the development of programming languages, giving rise to a programming paradigm that in this dissertation we refer to as Choreographic Programming. Recent studies show...... endpoint described in a choreography can then be automatically generated, ensuring that such implementations are safe by construction. However, current formal models for choreographies do not deal with critical aspects of distributed programming, such as asynchrony, mobility, modularity, and multiparty...... sessions; it remains thus unclear whether choreographies can still guarantee safety when dealing with such nontrivial features. This PhD dissertation argues for the suitability of choreographic programming as a paradigm for the development of safe distributed systems. We proceed by investigating its...

Administrative Circular No. 13 (Rev. 4) - Guarantees for representatives of the personnel

CERN Multimedia

Department Head Office - HR Department

2016-01-01

Administrative Circular No. 13 (Rev. 4) entitled "Guarantees for representatives of the personnel", approved by the Director-General following discussion in the Standing Concertation Committee meeting on 22 March 2016, will be available on 1st September 2016 via the following link: https://cds.cern.ch/record/2208527.   This revised circular cancels and replaces Administrative Circular No. 13 (Rev. 3) also entitled "Guarantees for representatives of the personnel" of January 2014. This document contains a single change to reflect the terminology under the new career structure: the term "career path" is replaced by "grade". This circular will enter into force on 1st September 2016.

Design of stability-guaranteed neurofuzzy logic controller for nuclear steam generators

International Nuclear Information System (INIS)

Cho, B.H.; No, H.C.

1996-01-01

A neurofuzzy logic controller (NFLC), which is implemented by using a multilayer neural network with special types of fuzzifier, inference engine and defuzzifier, is applied to the water level control of a nuclear steam generator (SG). This type of NFLC has the structural advantage that arbitrary two-input, single-output linear controllers can be adequately mapped into a set of specific control rules of the NFLC. In order to design a stability-guaranteed NFLC, the stable sector of the given linear gain is obtained from Lyapunov's stability criteria. Then this sector is mapped into two linear rule tables that are used as the limits of NFLC control rules. The automatic generation of NFLC rule tables is accomplished by using the back-error-propagation (BEP) algorithm. There are two separate paths for the error back propagation in the SG. One considers the level dynamics depending on the tank capacity and the other takes into account the reverse dynamics of the SG. The amounts of error back propagated through these paths show opposite effects in the BEP algorithm from each other for the swell-shrink phenomenon. Through computer simulation it is found that the BEP algorithm adequately generates NFLC rule tables according to given learning parameters. (orig.)

Guarantee-bond: main concepts and overview of its application within the bidding process involving inactive areas with marginal accumulations of petroleum and natural gas; Seguro-garantia: conceituacao e panorama de sua aplicacao no processo licitatorio envolvendo areas inativas com acumulacoes marginais

Energy Technology Data Exchange (ETDEWEB)

Eduardo, Antonio Sergio; Herrmann, Hildebrando [Universidade ERstadual de Campinas (UNICAMP), SP (Brazil); Ferreira, Doneivan Fernandes [Universidade Federal da Bahia (UFBA), Salvador, BA (Brazil)

2008-07-01

The Brazilian Petroleum Agency has been working on the adoption of an efficient financial guarantee system in order to ensure the fulfillment of contractual obligations in upstream-related activities. This process is aimed at: creating incentives for responsible behavior in the industry; attending current demands from society for efficiency and transparency; attending to industries demands for the maintenance of investment flows within the sector; safeguarding the government against financial liabilities caused by irresponsible or insolvent concessionaires; and keeping the sector attractive and competitive for small and medium companies. Within the bidding process for the concession of inactive areas with marginal accumulations, ANP requires two kinds of guarantees: a bidding guarantee, and a PTI guarantee (for obligations under the Initial Work Program-PTI). In both cases, the ANP allows two kinds of financial instruments: 'Seguros-Garantia' and 'Letters of Credit'. According to bidding rules, guarantees must be presented before the bidding process. This instrument ensures that the winner will sign the concession contract. The PTI guarantee ensures performance in a timely fashion. This paper describes and analyzes the instrument 'Seguro-Garantia', its evolution, existing categories, and applicability. (author)

L’evolució del garantisme: de les garanties personals a la garantia de l’estat - The Evolution of Constitutional Guarantees: from personal guarantees to guaranteeing the State - La evolución del garantismo: de las garantías personales a la garantía del Estado

Directory of Open Access Journals (Sweden)

José Esteve Pardo

2013-06-01

Full Text Available La reforma constitucional per a l’estabilitat pressupostària i la contenció del dèficitLa reforma de l’article 135 de la Constitució és un moviment inèdit en el constitucionalisme, ja que per primera vegada s’orienta cap a la protecció del mateix Estat, a la sostenibilitat, davant l’exposició excessiva al crèdit extern. Les garanties constitucionals van ser primer garanties de llibertats personals, després garanties d’institucions de l’Estat o de la societat i ara, per primera vegada, garanties del mateix Estat. The Constitutional Amendment for Budgetary Stability and Deficit RestraintThe amendment of article 135 of the Constitution highlights a constitutionally unprecedented movement toward protection of the State, the State´s self-protection against external credit. Constitutional guarantees were originally guarantees of personal liberties, then guarantees of the institutions of the State or civil society, and are now for the first time self-guarantees of the State.La reforma constitucional para la estabilidad presupuestaria y contención del déficitLa reforma del artículo 135 de la Constitución es un movimiento inédito en el constitucionalismo puesto que por vez primera se orienta a la protección del propio Estado, a su sostenibilidad, ante la excesiva exposición al crédito externo. Las garantías constitucionales fueron primero garantías de libertades personales, luego garantías de instituciones del Estado o de la sociedad y ahora, por vez primera, garantías del propio Estado.

Nuclear material control and accountancy planning and performance testing

International Nuclear Information System (INIS)

Mike Enhinger; Dennis Wilkey; Rod Martin; Ken Byers; Brian Smith

1999-01-01

An overview of performance testing as used at U.S. Department of Energy facilities is provided. Performance tests are performed on specific aspects of the regulations or site policy. The key issues in establishing a performance testing program are: identifying what needs to be tested; determining how to test; establishing criteria to evaluate test results. The program elements of performance testing program consist of: planning; coordination; conduct; evaluation. A performance test may be conducted of personnel or equipment. The DOE orders for nuclear material control and accountancy are divided into three functional areas: program administration, material accounting, and material control. Examples performance tests may be conducted on program administration, accounting, measurement and measurement control, inventory, and containment [ru

22 CFR 213.3 - Loans, guarantees, sovereign and interagency claims.

Science.gov (United States)

2010-04-01

... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Loans, guarantees, sovereign and interagency claims. 213.3 Section 213.3 Foreign Relations AGENCY FOR INTERNATIONAL DEVELOPMENT CLAIMS COLLECTION... thereof, or any public international organization; (d) Claims where the CFO determines that the...

32 CFR 806b.49 - Disclosure accountings.

Science.gov (United States)

2010-07-01

... 32 National Defense 6 2010-07-01 2010-07-01 false Disclosure accountings. 806b.49 Section 806b.49... PROGRAM Disclosing Records to Third Parties § 806b.49 Disclosure accountings. System managers must keep an... 771 10 , Accounting of Disclosures. Retain disclosure accountings for 5 years after the disclosure, or...

An Active Queue Management for QoS Guarantee of the High Priority Service Class

Science.gov (United States)

Kim, Hyun Jong; Shim, Jae Chan; Kim, Hwa-Suk; Cho, Kee Seong; Choi, Seong Gon

In this paper, we propose the active queue management mechanism (Active-WRED) for guaranteeing the quality of the high priority service class (VoIP or IPTV) in the multi-class traffic service environment. In the congestion situation, this mechanism increases the drop probability of the low priority traffic and reduces the drop probability of the high priority traffic; therefore it can guarantee the quality of the high priority service class from the poor quality by the packet loss.

The structure and economic significance of government guarantees in Croatia and the European Union

Directory of Open Access Journals (Sweden)

Marko Primorac

2016-03-01

Full Text Available In the aftermath of the financial crisis, when countries are facing difficulties in raising the amounts of revenue needed to cover the expenditure side of the budget, fiscal risks can pose a significant threat to the sustainability of public finance. This became particularly evident in the case of public enterprises and their liabilities, which often increased public debt because of difficulties in meeting their financial obligations. The aim of this paper is to evaluate fiscal risks from government guarantees in Croatia and the European Union in general. Moreover, the paper aims to analyse the dynamics of the value and structure of government guarantees in Croatia in the period from 2009 to first half of 2015. Particular emphasis is placed on the impact of government guarantees on direct public debt in the context of methodological changes in the registration of public debt.

Modernizing computerized nuclear material accounting systems

International Nuclear Information System (INIS)

Erkkila, B.H.; Claborn, J.

1995-01-01

DOE Orders and draft orders for nuclear material control and accountability address a complete material control and accountability (MC and A) program for all DOE contractors processing, using, or storing nuclear materials. A critical element of an MC and A program is the accounting system used to track and record all inventories of nuclear material and movements of materials in those inventories. Most DOE facilities use computerized accounting systems to facilitate the task of accounting for all their inventory of nuclear materials. Many facilities still use a mixture of a manual paper system with a computerized system. Also, facilities may use multiple systems to support information needed for MC and A. For real-time accounting it is desirable to implement a single integrated data base management system for a variety of users. In addition to accountability needs, waste management, material management, and production operations must be supported. Information in these systems can also support criticality safety and other safety issues. Modern networked microcomputers provide extensive processing and reporting capabilities that single mainframe computer systems struggle with. This paper describes an approach being developed at Los Alamos to address these problems

Implementation of Guaranteed Services in the MANGO Clockless Network-on-Chip

DEFF Research Database (Denmark)

Bjerregaard, Tobias; Sparsø, Jens

2006-01-01

(clockless implementation, standard socket access points, and guaranteed communication services) make MANGO suitable for a modular SoC design flow is explained. Among the advantages of using clockless circuit techniques are inherent global timing closure, low forward latency in pipelines, and zero dynamic......Shared, segmented, on-chip interconnection networks, known as networks-on-chip (NoC), may become the preferred way of interconnecting intellectual property (IP) cores in future giga-scale system-on-chip (SoC) designs. A NoC can provide the required communication bandwidth while accommodating...... the effects of scaling microchip technologies. Equally important, a NoC facilitates a truly modular and scalable design flow. The MANGO (message-passing asynchronous network-on-chip providing guaranteed services over open core protocol (OCP) interfaces) NoC is presented, and how its key characteristics...

Bank deposits, notions and features of accounting

Directory of Open Access Journals (Sweden)

Georgeta MELNIC

2016-06-01

Full Text Available Bank deposits are the main method of raising capital and short-term available savings. The opening and using of the bank deposits is the main function of banks. In 2004 the Deposit Guarantee Fund was set up in the Republic of Moldova of Deposit Guarantee Fund and for the first time there was established a guaranteed bank minimum in case of bank insolvency which is currently 6,000 lei for the deposit of each natural person.

Guaranteed cost control of polynomial fuzzy systems via a sum of squares approach.

Science.gov (United States)

Tanaka, Kazuo; Ohtake, Hiroshi; Wang, Hua O

2009-04-01

This paper presents the guaranteed cost control of polynomial fuzzy systems via a sum of squares (SOS) approach. First, we present a polynomial fuzzy model and controller that are more general representations of the well-known Takagi-Sugeno (T-S) fuzzy model and controller, respectively. Second, we derive a guaranteed cost control design condition based on polynomial Lyapunov functions. Hence, the design approach discussed in this paper is more general than the existing LMI approaches (to T-S fuzzy control system designs) based on quadratic Lyapunov functions. The design condition realizes a guaranteed cost control by minimizing the upper bound of a given performance function. In addition, the design condition in the proposed approach can be represented in terms of SOS and is numerically (partially symbolically) solved via the recent developed SOSTOOLS. To illustrate the validity of the design approach, two design examples are provided. The first example deals with a complicated nonlinear system. The second example presents micro helicopter control. Both the examples show that our approach provides more extensive design results for the existing LMI approach.

[Packaging: the guarantee of medicinal quality].

Science.gov (United States)

Chaumeil, J-C

2003-01-01

Primary packaging guarantees the pharmaceutical quality of the medicinal preparation received by the patient. Glass bottles containing parenteral solutions for example ensure that sterility, quality and optimal stability are preserved until administration. Recent innovations in materials research has lead to improvements in parenteral infusions. Multicompartmental bags, allowing extemporaneous mixtures without opening the container, constitute an extremely beneficial advance for the patient, allowing administration of mixtures with solutions and emulsions which would be unstable if stored. Metered dose pressurized inhalers are an excellent example of drug administration devices designed specifically to ensure quality and bioavailability. These examples illustrate the important role of primary packaging and demonstrate the usefulness of research and development in this area.

40 CFR 35.3530 - Limitations on uses of the Fund.

Science.gov (United States)

2010-07-01

... issues to enhance the lending capacity of one or both of the programs. The following conditions apply: (1... program and the CWSRF program as security for bond issues to acquire State match for either program or use... disbursement of assistance (e.g., on reserve accounts used as security or guarantees). Monies deposited must...

13 CFR 107.820 - Financings in the form of guarantees.

Science.gov (United States)

2010-01-01

... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Financings in the form of... BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by Licensees Structuring Licensee's Financing of Eligible Small Businesses: Types of Financing § 107.820 Financings in the form of guarantees. At...

Coverage and Rate of Downlink Sequence Transmissions with Reliability Guarantees

DEFF Research Database (Denmark)

Park, Jihong; Popovski, Petar

2017-01-01

Real-time distributed control is a promising application of 5G in which communication links should satisfy certain reliability guarantees. In this letter, we derive closed-form maximum average rate when a device (e.g. industrial machine) downloads a sequence of n operational commands through cell...

The Blue Book: Accounting, Recordkeeping, and Reporting by Postsecondary Educational Institutions for Federally Funded Student Financial Aid Programs.

Science.gov (United States)

Department of Education, Washington, DC.

This book provides guidance to school business office personnel who handle fiscal recordkeeping, accounting, and reporting functions for federal Title IV student financial aid programs authorized by the Higher Education Act of 1965, as amended. It provides a technical resource for Title IV management responsibilities that are shared among various…

45 CFR 1610.9 - Accounting.

Science.gov (United States)

2010-10-01

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

GMG: A Guaranteed, Efficient Global Optimization Algorithm for Remote Sensing.

Energy Technology Data Exchange (ETDEWEB)

D' Helon, CD

2004-08-18

The monocular passive ranging (MPR) problem in remote sensing consists of identifying the precise range of an airborne target (missile, plane, etc.) from its observed radiance. This inverse problem may be set as a global optimization problem (GOP) whereby the difference between the observed and model predicted radiances is minimized over the possible ranges and atmospheric conditions. Using additional information about the error function between the predicted and observed radiances of the target, we developed GMG, a new algorithm to find the Global Minimum with a Guarantee. The new algorithm transforms the original continuous GOP into a discrete search problem, thereby guaranteeing to find the position of the global minimum in a reasonably short time. The algorithm is first applied to the golf course problem, which serves as a litmus test for its performance in the presence of both complete and degraded additional information. GMG is further assessed on a set of standard benchmark functions and then applied to various realizations of the MPR problem.

Studies on the performance guarantee for the engineering barrier system on geological disposal of high-level radioactive waste

International Nuclear Information System (INIS)

Kawakami, Susumu; Sugita, Yutaka; Kurihara, Yuji; Jintoku, Takashi; Taniguti, Naoki; Yui, Mikazu; Tanai, Kenji; Shibata, Masahiro; Honma, Nobuyuki

2003-03-01

In order to contribute to the safety standards and guidelines upon which a administration decides, examination for clarifying how to reflect the result obtained by future R and D was performed. From a viewpoint of the long-term safety on geological disposal, the items which should guarantee the performance of each element which constitutes disposal institutions (by this report, they are the overpack and the buffer material) were extracted, and it was shown what a performance guarantee is concretely offered about these items. Furthermore, based on the H12 report as a situation of present R and D for a method of a performance guarantee, the subjects considered that a future R and D is required were extracted. Moreover, the items of a safety standard and guideline were assumed, and the relation between these items and a performance guarantee items was arranged. One arrangement for clarifying whether to be reflected in the safety regulations and guidelines whose R and D subjects extracted from the performance guarantee items was shown. (author)

77 FR 54839 - Energy Efficiency and Conservation Loan Program

Science.gov (United States)

2012-09-06

... CFR Parts 1710, 1717, 1721, 1724, and 1730 RIN 0572-AC19 Energy Efficiency and Conservation Loan..., proposing policies and procedures for loan and guarantee financial assistance in support of energy efficiency programs (EE Programs) sponsored and implemented by electric utilities for the benefit of rural...

Implementation of international experience in accounting and reporting of retirement benefit programs

Directory of Open Access Journals (Sweden)

S.O. Kuznetsova

2017-08-01

Full Text Available At the current stage of development of the Ukrainian economy, the majority of the retirement age population are not able to provide themselves with a decent old age. Therefore, the issue arises in the reform of pension provision. This need is due to a number of economic, demographic, socio-political factors. Today, this problem is relevant in many countries of the world, regardless of the level of economic development, due to the complication of the economic situation, aging the population, change in its age structure, etc. The article deals with the theoretical and practical aspects of accounting and reporting of pension provision programs, as well as the possible proposals for improving the pension system of Ukraine. The article describes the essence of the programs of pensions and explores the organization of work of the three-level pension system model. Also, the publication examines the foreign experience of introducing an accumulation pension system and the possibility of its application in Ukraine. However, the analysis shows that there are problems for the introduction of a cumulative pension system in Ukraine. Therefore, the decision was made to improve the material provision of pensioners. Namely, in order for this program to work in the future, it is necessary to achieve economic and social stability in Ukraine. Then the working population will be able to save some money for its old age in three directions. Thus, the introduction of a new accumulated pension system will be aimed at educating the economic autonomy and responsibility of citizens for their wellbeing after retirement.

Present and future aspects of PROSA - A computer program for near real time accountancy

International Nuclear Information System (INIS)

Beedgen, R.

1987-01-01

The methods of near real time accountancy (NRTA) for safeguarding nuclear material received a lot of attention in the last years. They developed PROSA 1.0 as a computer program to evaluate a sequence of material balance data based on three statistical tests for a selected false alarm probability. A new NRTA test procedure will be included and an option for the calculation of detection probabilities of hypothetical loss patterns will be made available in future releases of PROSA. Under a non-loss assumption, PROSA may also be used for the analysis of facility measurement models

Evaluation of Farm Accounting Software. Improved Decision Making.

Science.gov (United States)

Lovell, Ashley C., Comp.

This guide contains information on 36 computer programs used for farm and ranch accounting. This information and assessment of software features were provided by the manufacturers and vendors. Information is provided on the following items, among others: program name, vendor's name and address, computer and operating system, type of accounting and…

Some ideas for next-generation controlled nuclear materials accountability techniques

International Nuclear Information System (INIS)

Brough, W.; Parrish, C.

1994-08-01

Current DOE regulations for Controlled Nuclear Materials (CNM) management have particular accounting problems that have become more evident as computer systems have been designed and programmed to automate the materials accounting functions. Some valuable detailed accounting information is lost with current accounting procedures and some aspects of the procedures are more complicated than need be. In February, 1988, the authors first recommended that the basic concepts of CNM accountability be reviewed, with particular emphasis on developing an Isotopic accountability system as opposed to the present Material-type accountability system. A parallel effort to review the materials measurement program would also be desirable

13 CFR 120.1710 - Central servicing of the Program.

Science.gov (United States)

2010-01-01

... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Central servicing of the Program. 120.1710 Section 120.1710 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION BUSINESS LOANS Establishment of SBA Secondary Market Guarantee Program for First Lien Position 504 Loan Pools § 120.1710...

THE LEGAL PROBLEMS OF ESTABLISHING THE ADDITIONAL GUARANTEES OF REALIZATION OF CONSTITUTIONAL HUMAN AND CIVIL RIGHTS AND FREEDOMS BY THE CONSTITUENT ENTITIES OF THE RUSSIAN FEDERATION

Directory of Open Access Journals (Sweden)

Alexander Chuklin

2017-01-01

Full Text Available The subject. The article focuses on the need to improve legislative and law enforcement activities related to the consolidation of constituent entities of the Russian Federation additional guarantees of realization of constitutional human and civil rights and freedoms.The purpose of the article is to identify main ways of improvement the legal regulation additional guarantees of realization of constitutional human and civil rights and freedoms by the constituent entities of the Russian Federation.The methodology. The author uses a dialectical method, a method of analysis and synthesis, a formal legal method.The results and scope of application. The lack of unity in understanding the essence of additional guarantees of realization of rights and freedoms requires not only theoretical analysis of this legal category, but a consistent system of the legislation, and corresponding to the system of law enforcement practice. The legal establishment of the additional guarantees of realization of constitutional human and civil rights and freedoms, due solely to the will of the legislator of a constituent entitiy of the Russian Federation aimed at the concretization of constitutional rights and freedoms as well as of the security mechanisms (legal conditions, means of the implementation of these rights. Features of development of the corresponding constituent entitiy of the Russian Federation should be taken into account.One of the main directions of improvement of legal regulation in this field is legislative recognition of additional guarantees of realization of constitutional human and civil rights and freedoms established by the constituent entities of the Russian Federation. This concept should be reflected in the Federal law of October 6, 1999 No. 184-FZ "On General principles of organization of legislative (representative and executive bodies of state power of constituent entities of the Russian Federation", as well as in the constitutions (charters

Automated nuclear materials accounting

International Nuclear Information System (INIS)

Pacak, P.; Moravec, J.

1982-01-01

An automated state system of accounting for nuclear materials data was established in Czechoslovakia in 1979. A file was compiled of 12 programs in the PL/1 language. The file is divided into four groups according to logical associations, namely programs for data input and checking, programs for handling the basic data file, programs for report outputs in the form of worksheets and magnetic tape records, and programs for book inventory listing, document inventory handling and materials balance listing. A similar automated system of nuclear fuel inventory for a light water reactor was introduced for internal purposes in the Institute of Nuclear Research (UJV). (H.S.)

Compliance or good control and accountability

International Nuclear Information System (INIS)

Erkkila, B.H.

1993-01-01

DOE Orders and draft orders for nuclear material control and accountability address the need for a complete material control and accountability (MC ampersand A) program for all DOE contractors processing, using, and/or storing nuclear materials. These orders also address performance as well as compliance issues. Very often the existence of a program or an element of a program satisfies the compliance aspect of DOE requirements. The concept of performance requirements is new and requires new thinking with all of the elements of the MC ampersand A program. The contractor is so accustomed to compliance with DOE requirements that dealing with performance is not well understood. In this paper I will address the receptiveness of performance requirements by the contractor. Auditing for performance is also a new concept and has not been implemented. The contractor will have to learn how to measure the performance of the MC ampersand A program and be able to demonstrate a certain level of performance to the oversight organization. This paper will contain a discussion of a well organized MC ampersand A program, the compliance issues associated with the program, the performance criteria associated with the program, and how to audit such a program

13 CFR 120.520 - Purchase of 7(a) loan guarantees.

Science.gov (United States)

2010-01-01

... condition of the collateral, plans for any type of loan workout or loan restructuring, existing liquidation activities including the sale of loan collateral, or the status of ongoing foreclosure proceedings. The... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Purchase of 7(a) loan guarantees...

H 2 guaranteed cost control of discrete linear systems

Directory of Open Access Journals (Sweden)

Colmenares W.

2000-01-01

Full Text Available This paper presents necessary and sufficient conditions for the existence of a quadratically stabilizing output feedback controller which also assures H 2 guaranteed cost performance on a discrete linear uncertain system where the uncertainty is of the norm bounded type. The conditions are presented as a collection of linear matrix inequalities.The solution, however requires a search over a scalar parameter space.

Public Governance and Governability: Accountability and Disclosure permitted by Accounting Applied to the Public Sector as a Sustainability Instrument for the State

Directory of Open Access Journals (Sweden)

Antonio Gonçalves Oliveira

2013-03-01

Full Text Available In an accounting-financial perspective applied to business organizations, the Going-Concern Principle presupposes their sustainability towards perpetuity, influencing and guaranteeing investors’ returns. In Public Management, this is no different, underlining the existence of the Going-Concern Principle of the State. This describes the State as a political society that, like the company, should be perennial and sustainable, always aiming for the promotion of the common good and the development of its people. In line with the expected contribution, this paper is aimed at discussing the importance of Accounting Applied to the Public Sector as a useful tool for effective Public Governance and Governability, in accordance with a sustainability view that is applicable to the management of the State. What the method is concerned, regarding the ends, it was an exploratory and explanatory research and, regarding the means, bibliographic and documentary research and theoreticalempirical observation were used, focusing on compliance with Public Management disclosure (transparency and accountability (social responsibility to render accounts to society. As a result, a strong interrelation between the terms was verified, as Accounting evidences governments’ results and actions based on governance (the means/the how related to governability (political power and actions, and also that both are oriented towards the sustainability of the State. As regards the latter, it was also verified that it is more comprehensive than the term “sustainability” itself, which is often narrowed down to the eco-environmental view and ignores important financial (equilibrium and economic-social variables inherent in the social function of the State Como.

Integrating Computer Concepts into Principles of Accounting.

Science.gov (United States)

Beck, Henry J.; Parrish, Roy James, Jr.

A package of instructional materials for an undergraduate principles of accounting course at Danville Community College was developed based upon the following assumptions: (1) the principles of accounting student does not need to be able to write computer programs; (2) computerized accounting concepts should be presented in this course; (3)…

Accounting utility for determining individual usage of production level software systems

Science.gov (United States)

Garber, S. C.

1984-01-01

An accounting package was developed which determines the computer resources utilized by a user during the execution of a particular program and updates a file containing accumulated resource totals. The accounting package is divided into two separate programs. The first program determines the total amount of computer resources utilized by a user during the execution of a particular program. The second program uses these totals to update a file containing accumulated totals of computer resources utilized by a user for a particular program. This package is useful to those persons who have several other users continually accessing and running programs from their accounts. The package provides the ability to determine which users are accessing and running specified programs along with their total level of usage.

STUDY REGARDING OFFER ON DISTANCE ACCOUNTING EDUCATION IN ROMANIA

Directory of Open Access Journals (Sweden)

TEIUŞAN SORIN-CIPRIAN

2015-12-01

Full Text Available The national study programme forms of organization are: daily attendance studies, low attendance studies, and distance education. The objective of this study is to research the distance accounting education. The paper examines the offer for distance education in accounting. We identified all public and private universities who provide a study program on distance accounting education. By analysing the maximum number of students that can be schooled in distance learning and the tuition fee, comparative with full-time program, we intend to offer information to those interested in the accounting education domain.

Towards the financial and accountable independence of RTE; Vers l'independance comptable et financiere de RTE

Energy Technology Data Exchange (ETDEWEB)

NONE

2001-07-01

The principles of financial and accountable independence of RTE have been defined by the law of the 10. february 2000. It has been done in order to allow RTE to assure its mission: free electric power transportation in France and Europe respecting the competition rules, guarantee of the electric power system safety and the equilibrium between supply and demand. The financial management of RTE is analyzed. (A.L.B.)

Preparing for the Profession: The Accounting Job Search and Beyond

Science.gov (United States)

Landgraf, Ellen L.; Stanko, Brian B.; Jinkerson, Darcia

2012-01-01

This paper provides a detailed description of a unique program focused on preparing students for entry into the accounting profession. The program, Preparing for the Profession, consisted of four distinct workshops provided to accounting majors during fall semester 2010. Planning for the program began a year earlier during a meeting of Accounting…

78 FR 13999 - Maximum Interest Rates on Guaranteed Farm Loans

Science.gov (United States)

2013-03-04

..., cost-plus, flat-rate, or market based) to price guaranteed loans, provided the rates do not exceed the... (LIBOR) or the 5-year Treasury note rate, unless the lender uses a formal written risk-based pricing... cost in the form of a lower interest rate than the borrower would otherwise receive. Therefore, the FSA...

7 CFR 762.129 - Percent of guarantee and maximum loss.

Science.gov (United States)

2010-01-01

... loss. (a) General. The percent of guarantee will not exceed 90 percent based on the credit risk to the lender and the Agency both before and after the transaction. The Agency will determine the percentage of... PLP lenders will not be less than 80 percent. (d) Maximum loss. The maximum amount the Agency will pay...

45 CFR 1801.63 - Scholar Accountability.

Science.gov (United States)

2010-10-01

... 45 Public Welfare 4 2010-10-01 2010-10-01 false Scholar Accountability. 1801.63 Section 1801.63 Public Welfare Regulations Relating to Public Welfare (Continued) HARRY S. TRUMAN SCHOLARSHIP FOUNDATION HARRY S. TRUMAN SCHOLARSHIP PROGRAM Duration of Scholarship § 1801.63 Scholar Accountability. (a) A...

Status of assessment tools on the performance guarantee contents of backfill, bulkhead, tunnel and pit

International Nuclear Information System (INIS)

Kawakami, Susumu; Fujita, Tomoo; Yui, Mikazu

2006-03-01

In order to contribute to the safety standards and guidelines which a regulator will decide, a state-of-the-art assessment method is investigated and summarized in tables about performance guarantee contents of backfill, bulkhead, tunnel (access, main, connecting, disposal) and disposal pit. In addition, examples of assessment tools are described. In this report, summary of (1) basic properties of bentonite, including swelling, mechanical and hydraulic properties, (2) long-term behavior of bentonite, including extrusion/erosion into host rock, and alteration, (3) effect of high pH plume from cementitious material and (4) mechanical stability of the near-field is described. Check points, assessment methods for (based on the data obtained from the experimental results, the estimation value obtained from empirical equations and database, and the modeling calculations) and latest results of these R and D programs were also summarized. (author)

Organic Law Of Judicial Guarantees And Constitutional Control

Directory of Open Access Journals (Sweden)

Ernesto López Freire

2013-01-01

Full Text Available This paper demonstrates the various unconstitutional and fallacies of the Organic Law of Judicial guarantees and Constitutional Control. For that, there will be a comprehensive collation between the mentioned law and the Constitution of the Republic of Ecuador and force. Through this analysis shows a lack of knowledge of Ecuadorian law or legal science by their authors. This study elucidated, inter alia, the inconsistencies in matters relating to the interpretation of constitutional provisions, full compensation, material and integral; challenge administrative acts, judicial unit.

Exploring the Gap between a Pre- and Post-Installation of a Corporate E-Learning Program in an Accounting Workplace

Science.gov (United States)

Cheng, Kai-Wen

2013-01-01

Although earlier concentration has addressed the use of corporate e-learning programs (CELP), the dissimilitude between pre and post installation reaction to CELP is less explored. This study adopted a two-phase investigation to survey learner intention to use CELP and actual behavior within an international accounting firm. In the…

SU-F-BRD-08: Guaranteed Epsilon-Optimal Treatment Plans with Minimum Number of Beams for SBRT Using RayStation

International Nuclear Information System (INIS)

Yarmand, H; Winey, B; Craft, D

2014-01-01

Purpose: To efficiently find quality-guaranteed treatment plans with the minimum number of beams for stereotactic body radiation therapy using RayStation. Methods: For a pre-specified pool of candidate beams we use RayStation (a treatment planning software for clinical use) to identify the deliverable plan which uses all the beams with the minimum dose to organs at risk (OARs) and dose to the tumor and other structures in specified ranges. Then use the dose matrix information for the generated apertures from RayStation to solve a linear program to find the ideal plan with the same objective and constraints allowing use of all beams. Finally we solve a mixed integer programming formulation of the beam angle optimization problem (BAO) with the objective of minimizing the number of beams while remaining in a predetermined epsilon-optimality of the ideal plan with respect to the dose to OARs. Since the treatment plan optimization is a multicriteria optimization problem, the planner can exploit the multicriteria optimization capability of RayStation to navigate the ideal dose distribution Pareto surface and select a plan of desired target coverage versus OARs sparing, and then use the proposed technique to reduce the number of beams while guaranteeing quality. For the numerical experiments two liver cases and one lung case with 33 non-coplanar beams are considered. Results: The ideal plan uses an impractically large number of beams. The proposed technique reduces the number of beams to the range of practical application (5 to 9 beams) while remaining in the epsilon-optimal range of 1% to 5% optimality gap. Conclusion: The proposed method can be integrated into a general algorithm for fast navigation of the ideal dose distribution Pareto surface and finding the treatment plan with the minimum number of beams, which corresponds to the delivery time, in epsilon-optimality range of the desired ideal plan. The project was supported by the Federal Share of program income

SU-F-BRD-08: Guaranteed Epsilon-Optimal Treatment Plans with Minimum Number of Beams for SBRT Using RayStation

Energy Technology Data Exchange (ETDEWEB)

Yarmand, H; Winey, B; Craft, D [Massachusetts General Hospital, Boston, MA (United States)

2014-06-15

Purpose: To efficiently find quality-guaranteed treatment plans with the minimum number of beams for stereotactic body radiation therapy using RayStation. Methods: For a pre-specified pool of candidate beams we use RayStation (a treatment planning software for clinical use) to identify the deliverable plan which uses all the beams with the minimum dose to organs at risk (OARs) and dose to the tumor and other structures in specified ranges. Then use the dose matrix information for the generated apertures from RayStation to solve a linear program to find the ideal plan with the same objective and constraints allowing use of all beams. Finally we solve a mixed integer programming formulation of the beam angle optimization problem (BAO) with the objective of minimizing the number of beams while remaining in a predetermined epsilon-optimality of the ideal plan with respect to the dose to OARs. Since the treatment plan optimization is a multicriteria optimization problem, the planner can exploit the multicriteria optimization capability of RayStation to navigate the ideal dose distribution Pareto surface and select a plan of desired target coverage versus OARs sparing, and then use the proposed technique to reduce the number of beams while guaranteeing quality. For the numerical experiments two liver cases and one lung case with 33 non-coplanar beams are considered. Results: The ideal plan uses an impractically large number of beams. The proposed technique reduces the number of beams to the range of practical application (5 to 9 beams) while remaining in the epsilon-optimal range of 1% to 5% optimality gap. Conclusion: The proposed method can be integrated into a general algorithm for fast navigation of the ideal dose distribution Pareto surface and finding the treatment plan with the minimum number of beams, which corresponds to the delivery time, in epsilon-optimality range of the desired ideal plan. The project was supported by the Federal Share of program income

A comparison of social accounting between local public healthcare services:An empirical research

Directory of Open Access Journals (Sweden)

Paolo Ursillo

2010-03-01

Full Text Available

Introduction: Social accounting in healthcare is a quantitative–qualitative accounting tool which marks the bond between the business and its social background. It displays healthcare business results and information to the stakeholder. Actually, its use is not widespread in Italy, but often published in United States and other Countries.

Methods: This work is based upon an empirical research, studying social accounting from Local Health Units (LHU, Italian ASL of Adria, Brindisi, Firenze and Umbria region published between 2006 and 2008. These documents have been analyzed, studying the business’ structure, healthcare services, social and economical conditions, financial status, performance indexes and much more data about most company activities.

Results: Accountability in Italy has been studied carefully through longitudinal and cross sectional analysis, observing models and contents, elaborating a concrete proposal for social accounting.

Discussion: Social accounting in healthcare can guarantee important information for non-expert users and expert technicians, allowing the former to take more conscious decisions, and the latter to study its business aspects more deeply. This is made possible by the consideration of extended economical data available in other accountability forms (like annual financial statement, and other performance indexes which give valuable data about social impact, efficiency and effectiveness to the end user.

Using Multiple Paths in NoCs for Guaranteed Resource Allocation and Improved Best Effort Performance in NoCs.

NARCIS (Netherlands)

Ovadia, I.; Ha, Y.; Corporaal, H.

2005-01-01

Networks-on-Chips (NoCs) provide communication platforms to Systems-on-Chips (SoCs). In NoCs, channels are generally shared between traffic flows, resulting in contention. However, certain flows require delivery guarantees. Differentiated quality-of-service (QoS) is achieved by providing guaranteed

Financial Accountant | IDRC - International Development Research ...

International Development Research Centre (IDRC) Digital Library (Canada)

Internal Controls and Quality Assurance of Financial Information ... the end of the month, quarter and year accounting periods but that often requires ... To that effect, liaises with the Chief, External Fund Management to determine the ... Leads Corporate Accounting's testing program in liaison with the Financial Systems Unit ...

34 CFR 668.154 - Institutional accountability.

Science.gov (United States)

2010-07-01

... 34 Education 3 2010-07-01 2010-07-01 false Institutional accountability. 668.154 Section 668.154 Education Regulations of the Offices of the Department of Education (Continued) OFFICE OF POSTSECONDARY... accountability. An institution shall be liable for the Title IV, HEA program funds disbursed to a student whose...

40 CFR 73.37 - Account error.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 16 2010-07-01 2010-07-01 false Account error. 73.37 Section 73.37 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) SULFUR DIOXIDE ALLOWANCE SYSTEM Allowance Tracking System § 73.37 Account error. The Administrator may, at his or her sole...

Guaranteed Cost Fault-Tolerant Control for Networked Control Systems with Sensor Faults

Directory of Open Access Journals (Sweden)

Qixin Zhu

2015-01-01

Full Text Available For the large scale and complicated structure of networked control systems, time-varying sensor faults could inevitably occur when the system works in a poor environment. Guaranteed cost fault-tolerant controller for the new networked control systems with time-varying sensor faults is designed in this paper. Based on time delay of the network transmission environment, the networked control systems with sensor faults are modeled as a discrete-time system with uncertain parameters. And the model of networked control systems is related to the boundary values of the sensor faults. Moreover, using Lyapunov stability theory and linear matrix inequalities (LMI approach, the guaranteed cost fault-tolerant controller is verified to render such networked control systems asymptotically stable. Finally, simulations are included to demonstrate the theoretical results.

Technology Transfer Program (TTP) Cost Accounting Final Report

National Research Council Canada - National Science Library

1980-01-01

.... Shipbuilding Maritime Administration. The material contained herein was developed from the study of the Cost Accounting systems presently in operation in the shipyards of Ishikawajima-Harima Heavy Industries (IHI) of Japan...

Learning from label proportions in brain-computer interfaces: Online unsupervised learning with guarantees

Science.gov (United States)

Verhoeven, Thibault; Schmid, Konstantin; Müller, Klaus-Robert; Tangermann, Michael; Kindermans, Pieter-Jan

2017-01-01

Objective Using traditional approaches, a brain-computer interface (BCI) requires the collection of calibration data for new subjects prior to online use. Calibration time can be reduced or eliminated e.g., by subject-to-subject transfer of a pre-trained classifier or unsupervised adaptive classification methods which learn from scratch and adapt over time. While such heuristics work well in practice, none of them can provide theoretical guarantees. Our objective is to modify an event-related potential (ERP) paradigm to work in unison with the machine learning decoder, and thus to achieve a reliable unsupervised calibrationless decoding with a guarantee to recover the true class means. Method We introduce learning from label proportions (LLP) to the BCI community as a new unsupervised, and easy-to-implement classification approach for ERP-based BCIs. The LLP estimates the mean target and non-target responses based on known proportions of these two classes in different groups of the data. We present a visual ERP speller to meet the requirements of LLP. For evaluation, we ran simulations on artificially created data sets and conducted an online BCI study with 13 subjects performing a copy-spelling task. Results Theoretical considerations show that LLP is guaranteed to minimize the loss function similar to a corresponding supervised classifier. LLP performed well in simulations and in the online application, where 84.5% of characters were spelled correctly on average without prior calibration. Significance The continuously adapting LLP classifier is the first unsupervised decoder for ERP BCIs guaranteed to find the optimal decoder. This makes it an ideal solution to avoid tedious calibration sessions. Additionally, LLP works on complementary principles compared to existing unsupervised methods, opening the door for their further enhancement when combined with LLP. PMID:28407016

Development Concept of Guaranteed Verification Electric Power System Simulation Tools and Its Realization

Directory of Open Access Journals (Sweden)

Gusev Alexander

2015-01-01

Full Text Available The analysis of existing problem reliability and verification of widespread electric power systems (EPS simulation tools is presented in this article. Everything simulation tools are based on the using of numerical methods for ordinary differential equations. Described the concept of guaranteed verification EPS simulation tools and the structure of its realization are based using the Simulator having properties of continuous , without decomposition three-phase EPS simulation in real time and on an unlimited range with guaranteed accuracy. The information from the Simulator can be verified by using data only quasi-steady-state regime received from the SCADA and such Simulator can be applied as the standard model for verification any EPS simulation tools.

Online versus Face-to-Face Accounting Education: A Comparison of CPA Exam Outcomes across Matched Institutions

Science.gov (United States)

Morgan, John Daniel

2015-01-01

Programmatic-level comparisons are made between the certified public accountant (CPA) exam outcomes of two types of accounting programs: online or distance accounting programs and face-to-face or classroom accounting programs. After matching programs from each group on student selectivity at admission, the two types of programs are compared on CPA…

Pricing Rate of Return Guarantees in Regular Premium Unit Linked Insurance

NARCIS (Netherlands)

Schrager, D.F.; Pelsser, A.

2004-01-01

We derive general pricing formulas for Rate of Return Guarantees in Regular Premium Unit Linked Insurance under stochastic interest rates. Our main contribution focusses on the effect of stochastic interest rates. First, we show the effect of stochastic interest rates can be interpreted as, what is

The Social and Consumer Standards and Guarantees in Ukraine: the Current Structural and Dynamic Characteristics

Directory of Open Access Journals (Sweden)

Kolesov Oleksandr S.

2017-04-01

Full Text Available The article attempts to generalize the theoretical approaches to the social guarantees and standards as economic categories. The classification of social guarantees is provided. The dynamic parameters for development of the social and consumer standards adopted in Ukraine were considered. An evaluation of the real poverty level under the system of criteria was carried out. The inconsistency of methods for the poverty evaluation adopted by the Ministry of Social Policy of Ukraine and contradiction of its individual indicators has been indicated. The structural characteristics of the population’s income have been determined. The relevance of the existing social guarantees to their real value in today’s economic conditions have been analyzed. Tendencies of falling of the welfare level of population, resulting in a decline in the consumer demand and a narrowing of the domestic market for goods and services, have been identified. The need to take measures to stimulate small businesses, to overcome corruption, and to deregulate the economy has been indicated.

13 CFR 120.1711 - Suspension or termination of Program participation privileges.

Science.gov (United States)

2010-01-01

... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Suspension or termination of Program participation privileges. 120.1711 Section 120.1711 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION BUSINESS LOANS Establishment of SBA Secondary Market Guarantee Program for First Lien Position 504...

Strategic Management Accounting Development during Last 30 Years

OpenAIRE

Šoljaková, Libuše

2012-01-01

This paper analyses some reasons why strategic management accounting was not widely accepted. After initial boom of strategic management accounting there is stagnation in recent year. Application of strategic management accounting in practice does not exceed pilot case study. Strategic management accounting lessons are not commonly included in educational programs. Finally researches on strategic management accounting have only limited results. Paper is based on literature review and empirica...

The Nature and Incorporation of CSPAP Learning Experiences in Physical Education Teacher Education: Accounts of Faculty from "Highly Effective" Programs

Science.gov (United States)

Webster, Collin A.; Russ, Laura; Webster, Liana; Molina, Sergio; Lee, Heesu; Cribbs, Jason

2016-01-01

The purpose of this study was to examine faculty accounts of the nature and incorporation of Comprehensive School Physical Activity Program (CSPAP) learning experiences for preservice physical education teachers (PPETs) in undergraduate physical education teacher education (PETE). Nine individuals employed as faculty members in different PETE…

What Are the Relative Macroeconomic Merits and Environmental Impacts of Direct Job Creation and Basic Income Guarantees?

Directory of Open Access Journals (Sweden)

Pavlina R. Tcherneva

2017-06-01

Full Text Available There is a body of literature that favors universal and unconditional public assurance policies over those that are targeted and means-tested. Two such proposals—the basic income proposal and job guarantees—are discussed here. The paper evaluates the impact of each program on macroeconomic stability, arguing that direct job creation has inherent stabilization features that are lacking in the basic income proposal. A discussion of modern finance and labor market dynamics renders the latter proposal inherently inflationary, and potentially stagflationary. After studying the macroeconomic viability of each program, the paper elaborates on their environmental merits. It is argued that the “green” consequences of the basic income proposal are likely to emerge, not from its modus operandi, but from the tax schemes that have been advanced for its financing. By contrast, the job guarantee proposal can serve as an institutional vehicle for achieving various environmental goals by explicitly targeting environmental rehabilitation, conservation, and sustainability. Finally, in the hope of consensus building, the paper advances a joint policy proposal that is economically viable, environmentally friendly, and socially just.

Fair Valuation of Guaranteed Contracts : The Interaction Between Assets and Liabilities

NARCIS (Netherlands)

Charlier, E.; Kleynen, R.H.M.A.

2005-01-01

In this paper we study the investment behavior of an insurance company consisting of policy and equity holders and issuing fair valued guaranteed contracts.Building up on the work of Briys and De Varenne (1997) and De Munnik and Schotman (1994) an intertemporal stochastic asset model and an interest

Robust Guaranteed Cost Observer Design for Singular Markovian Jump Time-Delay Systems with Generally Incomplete Transition Probability

Directory of Open Access Journals (Sweden)

Yanbo Li

2014-01-01

Full Text Available This paper is devoted to the investigation of the design of robust guaranteed cost observer for a class of linear singular Markovian jump time-delay systems with generally incomplete transition probability. In this singular model, each transition rate can be completely unknown or only its estimate value is known. Based on stability theory of stochastic differential equations and linear matrix inequality (LMI technique, we design an observer to ensure that, for all uncertainties, the resulting augmented system is regular, impulse free, and robust stochastically stable with the proposed guaranteed cost performance. Finally, a convex optimization problem with LMI constraints is formulated to design the suboptimal guaranteed cost filters for linear singular Markovian jump time-delay systems with generally incomplete transition probability.

The Impact of Financial Support System on Technology Innovation: A Case of Technology Guarantee System in Korea

Directory of Open Access Journals (Sweden)

Woo-Seok Jang

2008-04-01

Full Text Available We analyzed the impact of financial support system on technological innovation of small and medium manufacturing firms in Korea, with a special interest in technology guarantee system. This was done using a sample of 1,014 Korean manufacturing firms of which 43% were venture companies. Our study provides two important conclusions. First, the result of empirical analysis indicates that financial support systems have a significant influence on both product innovation and process innovation of SMEs in Korea. Second, a more important conclusion of this research is that technology guarantee system impacts on product innovation; however not on process innovation. This result implies that technology guarantee system attaches more importance to technological innovations related with product development than to those related with process enhancement.

Design of stability-guaranteed fuzzy logic controller for nuclear steam generators

International Nuclear Information System (INIS)

Cho, Byung Hak

1996-02-01

A fuzzy logic controller(FLC) and a fuzzy logic filter(FLF), which have a special type of fuzzifier, inference engine, and defuzzifier, are applied to the water level control of a nuclear steam generator (S/G). It is shown that arbitrary two-input, single-output linear state feedback controllers can be adequately expressed by this FLC. A procedure to construct stability-guaranteed FLC rules is proposed. It contains the following steps: (1) The stable sector of linear feedback gains is obtained from the suboptimal concept based on LQR theory and the Lyapunov's stability criteria: (2) The stable sector of linear gains is mapped into two linear rule tables that are used as limits for the FLC rules: (3) The construction of an FLC rule table is done by choosing certain rules that lie between these limits. This type of FLC guarantees asymptotic stability of the control system. The FLF generates a feedforward signal of S/G feedwater from the steam flow measurement using a fuzzy concept. Through computer simulation, it is found that the FLC with the FLF works better than well-tuned PID controller with variable gains to reduce swell/shrink phenomena especially for the water level deviation and abrupt steam flow disturbances that are typical in the existing power plants. A neurofuzzy logic controller (NFLC), that is implemented by using multi-layered neural network to have the same function as the FLC discussed above, is designed. The automatic generation of NFLC rule table is accomplished by using back-error-propagation (BEP) algorithm. There are two separated paths at the error back-propagation in the S/G. One is to consider the level dynamics depending on the tank capacity, and the other is to take into account the reverse dynamics of S/G. The amounts of error back-propagated through these paths show opposite effects to the BEP algorithm each other at the swell/shrink phenomena. Through the computer simulation, it is found that the BEP algorithm adequately generates NFLC

Experimental investigation of coolant and poisoned moderator mixing due to a simulated pressure tube/calandria tube fishmouth rupturing an overpoisoned guaranteed shutdown state

International Nuclear Information System (INIS)

Mackinnon, J.C.; Fortman, R.A.; Hadaller, G.I.

1997-01-01

During a guaranteed shutdown state (GSS) in a CANDU reactor, there must be sufficient negative reactivity to ensure subcriticality in the event of a process failure. In one of the acceptable states, the reactor is kept subcritical by a high concentration of a neutron-absorbing chemical (the poison gadolinium nitrate) dissolved in the moderator (i.e., the moderator is guaranteed overpoisoned). A postulated accident scenario which is considered as a part of reactor safety analysis is the rupture of a fuel channel (i.e., a pressure tube/calandria tube break) when the reactor is in a GSS. If one of the channels in the core breaks (requiring a simultaneous failure of both the pressure tube and the surrounding calandria tube), coolant from the primary heat transport system will be discharged into the moderator, causing an associated displacement of fluid through relief ducts at the top of the calandria vessel. The incoming (unpoisoned) coolant may mix quickly with the moderator, or may mix slowly while displacing poisoned moderator through the relief ducts. The effectiveness of mixing generally depends on the break location, the coolant discharge rate and the moderator circulation. If an in-core loss of coolant accident occurred while the reactor is in this overpoisoned state, it must be guaranteed that even with the dilution of the poison by the incoming coolant the reactor will remain subcritical on both a local and global basis. This paper presents an overview of an experimental program in progress at the Moderator Test Facility at Stern Laboratories to investigate coolant/poison mixing for a simulated in-core fishmouth pressure tube/calandria tube rupture. The nominal system at the same temperature as the heavily poisoned moderator, i.e., a depressurised 'cold' state. The results presented are those obtained during the commissioning of the modified Test Facility. The contents of the paper are as follows. First, the objectives of the experimental program are

40 CFR 73.33 - Authorized account representative.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 16 2010-07-01 2010-07-01 false Authorized account representative. 73.33 Section 73.33 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) SULFUR DIOXIDE ALLOWANCE SYSTEM Allowance Tracking System § 73.33 Authorized account...

Good laboratory practices guarantee biosafety in the Sierra Leone-China friendship biosafety laboratory.

Science.gov (United States)

Wang, Qin; Zhou, Wei-Min; Zhang, Yong; Wang, Huan-Yu; Du, Hai-Jun; Nie, Kai; Song, Jing-Dong; Xiao, Kang; Lei, Wen-Wen; Guo, Jian-Qiang; Wei, He-Jiang; Cai, Kun; Wang, Yan-Hai; Wu, Jiang; Kamara, Gerard; Kamara, Idrissa; Wei, Qiang; Liang, Mi-Fang; Wu, Gui-Zhen; Dong, Xiao-Ping

2016-06-23

The outbreak of Ebola virus disease (EVD) in West Africa between 2014 and 2015 was the largest EDV epidemic since the identification of Ebola virus (EBOV) in 1976, and the countries most strongly affected were Sierra Leone, Guinea, and Liberia. The Sierra Leone-China Friendship Biological Safety Laboratory (SLE-CHN Biosafety Lab), a fixed Biosafety Level 3 laboratory in the capital city of Sierra Leone, was established by the Chinese government and has been active in EBOV detection since 11 March 2015. Complete management and program documents were created for the SLE-CHN Biosafety Lab, and it was divided into four zones (the green, yellow, brown, and red zones) based on the risk assessment. Different types of safe and appropriate personnel protection equipment (PPE) are used in different zones of the laboratory, and it fully meets the Biosafety Level 3 laboratory standards of the World Health Organization. Good preparedness, comprehensive risk assessment and operation documents, appropriate PPE, effective monitoring and intensive training, together with well-designed and reasonable laboratory sectioning are essential for guaranteeing biosafety.

Psychology of nuclear safeguards. [Cannot guarantee preventing diversion, only deter

Energy Technology Data Exchange (ETDEWEB)

Parker, L

1978-08-17

There is an essential confusion in the way we look at safeguards. They cannot guarantee to prevent diversions: at best, they can deter. While successful acts of deterrence pass unnoticed, failures will be widely publicized. Therefore, we will judge safeguards systems not on a fair balance between their successes and failures, but exclusively on what we believe to be their failures. Effectively, we will be demanding an impossibly high standard of performance, and safeguards authorities will be tempted to conceal diversions rather than disappoint our expectations. Perhaps it is appropriate that safeguards are primarily psychological instruments: Parker argues that their essence is credibility, and that this does not necessarily depend on the hard reality of their performance. Brian Johnson claimed (New Scientist, vol 74, p 189) that safeguards have engendered a sense of security by linking the commitment of many states not to develop nuclear weapons, and that the Non-Proliferation Treaty has helped condition domestic political attitudes against starting up nuclear weapons programs. Perhaps the common view that safeguards are legal instruments has served the psychological purpose of supplying a language in which states with widely differing interests can explore the fundamental incompatibility between non-proliferation and the search for convenient energy sources. If this is true then it cannot be said that the NPT is a failure, merely that its success does not correspond to its apparent purposes.

Using SWOT Analysis for Promoting the Accounting Program.

Science.gov (United States)

Sawyer, Joe E.

2001-01-01

Describes how SWOT (strengths, weaknesses, opportunities, threats) analysis can be used by business educators to find the best match between environmental trends (opportunities and threats) and internal departmental capabilities (strengths and weaknesses). An example from accounting education is provided. (JOW)

HACCP (Hazard Analysis and Critical Control Points) to guarantee safe water reuse and drinking water production--a case study.

Science.gov (United States)

Dewettinck, T; Van Houtte, E; Geenens, D; Van Hege, K; Verstraete, W

2001-01-01

To obtain a sustainable water catchment in the dune area of the Flemish west coast, the integration of treated domestic wastewater in the existing potable water production process is planned. The hygienic hazards associated with the introduction of treated domestic wastewater into the water cycle are well recognised. Therefore, the concept of HACCP (Hazard Analysis and Critical Control Points) was used to guarantee hygienically safe drinking water production. Taking into account the literature data on the removal efficiencies of the proposed advanced treatment steps with regard to enteric viruses and protozoa and after setting high quality limits based on the recent progress in quantitative risk assessment, the critical control points (CCPs) and points of attention (POAs) were identified. Based on the HACCP analysis a specific monitoring strategy was developed which focused on the control of these CCPs and POAs.

34 CFR 200.12 - Single State accountability system.

Science.gov (United States)

2010-07-01

... 34 Education 1 2010-07-01 2010-07-01 false Single State accountability system. 200.12 Section 200... Improving Basic Programs Operated by Local Educational Agencies State Accountability System § 200.12 Single State accountability system. (a)(1) Each State must demonstrate in its State plan that the State has...

Energy Industry Powers CTE Program

Science.gov (United States)

Khokhar, Amy

2012-01-01

Michael Fields is a recent graduate of Buckeye Union High School in Buckeye, Arizona. Fields is enrolled in the Estrella Mountain Community College (EMCC) Get Into Energy program, which means he is well on his way to a promising career. Specializing in power plant technology, in two years he will earn a certificate that will all but guarantee a…

Cooperative Cloud Service Aware Mobile Internet Coverage Connectivity Guarantee Protocol Based on Sensor Opportunistic Coverage Mechanism

Directory of Open Access Journals (Sweden)

Qin Qin

2015-01-01

Full Text Available In order to improve the Internet coverage ratio and provide connectivity guarantee, based on sensor opportunistic coverage mechanism and cooperative cloud service, we proposed the coverage connectivity guarantee protocol for mobile Internet. In this scheme, based on the opportunistic covering rules, the network coverage algorithm of high reliability and real-time security was achieved by using the opportunity of sensor nodes and the Internet mobile node. Then, the cloud service business support platform is created based on the Internet application service management capabilities and wireless sensor network communication service capabilities, which is the architecture of the cloud support layer. The cooperative cloud service aware model was proposed. Finally, we proposed the mobile Internet coverage connectivity guarantee protocol. The results of experiments demonstrate that the proposed algorithm has excellent performance, in terms of the security of the Internet and the stability, as well as coverage connectivity ability.

Study of Allocation Guaranteed Time Slot Wireless Body Area Networks Based on IEEE 802.15.4

Science.gov (United States)

Yundra, E.; Harsono, G. D.

2018-04-01

This paper aims to determine the size of the Guaranteed Time Slot (GTS) on the super frame structure required for each sensor as well as to know the performance of the GTS resized system compared to the GTS standard on IEEE 802.15.4. This article proposes a scheme to improve IEEE 802.15.4 medium access control, called allocation Guaranteed Time Slot (ALGATIS). ALGATIS is expected to effectively allocate guaranteed time slot to the requested sensors, it adjusts the length of the slot in super frame duration based on the length of the packet data. This article presents a simulation experiment of IEEE 802.15.4, especially for star network, to predict the throughput of networks and average energy consumption. The simulation experiments show that the performance of ALGATIS is better than that of IEEE 802.15.4 standard in term of the throughput of networks and average energy consumption

40 CFR 73.31 - Establishment of accounts.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 16 2010-07-01 2010-07-01 false Establishment of accounts. 73.31 Section 73.31 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) SULFUR DIOXIDE ALLOWANCE SYSTEM Allowance Tracking System § 73.31 Establishment of accounts. (a...

The Blue Book. Accounting, Recordkeeping, and Reporting by Postsecondary Educational Institutions for Federally Funded Student Financial Aid Programs. [1999 Edition.

Science.gov (United States)

Department of Education, Washington, DC.

This guide is intended to provide guidance to college and university business office personnel who handle recordkeeping, accounting, and other fiscal reporting functions for federal Title IV financial aid programs, as authorized by the Higher Education Act of 1965, as amended. This edition emphasizes the benefits and challenges of electronic…

Massive M2M Access with Reliability Guarantees in LTE Systems

DEFF Research Database (Denmark)

Madueño, Germán Corrales; Kiilerich Pratas, Nuno; Stefanovic, Cedomir

2015-01-01

Machine-to-Machine (M2M) communications are one of the major drivers of the cellular network evolution towards 5G systems. One of the key challenges is on how to provide reliability guarantees to each accessing device in a situation in which there is a massive number of almost-simultaneous arriva...

13 CFR 120.340 - What is the Export Working Capital Program?

Science.gov (United States)

2010-01-01

... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false What is the Export Working Capital... LOANS Special Purpose Loans Export Working Capital Program (ewcp) § 120.340 What is the Export Working Capital Program? Under the EWCP, SBA guarantees short-term working capital loans made by participating...

Defense Enterprise Accounting and Management System-Increment 1 (DEAMS Inc 1)

Science.gov (United States)

2016-03-01

information accurately and in conformance with Generally Accepted Accounting Principles , to comply with Congressional requirements of the Chief Financial ...2016 Major Automated Information System Annual Report Defense Enterprise Accounting and Management System-Increment 1 (DEAMS Inc 1) Defense...Phone: 937-257-2714 Fax: DSN Phone: 787-2714 DSN Fax: Date Assigned: August 17, 2015 Program Information Program Name Defense Enterprise Accounting

A NEPA follow-up study of DOE loan guarantee fuel ethanol plants

International Nuclear Information System (INIS)

Hunsaker, D.B. Jr.; Eddlemon, G.K.; Miller, R.L.; Webb, J.W.

1989-04-01

This study was implemented to examine and characterize the actual environmental impacts of three fuel ethanol plants constructed under the US Department of Energy, Office of Alcohol Fuels Loan Guarantee Program, and to compare actual impacts with those predicted about six years ago in environmental assessments (EAs) prepared for these facilities. The objective of the program, established under the Energy Security Act of 1980, was to conserve petroleum resources by promoting the use of fuel ethanol in motor vehicles. The plants were designed to produce fuel-grade ethanol for blending with gasoline and reflect differentfeedstocks, processes, fuel sources, and site locations. Although two of the facilities as constructed differed substantially from those assessed previously, actual environmental impacts generally occurred in the areas predicted by the EAs. Major impacts not anticipated include odor from air emissions, effects of wastewater discharge on operation of a municipal sewage treatment plant, possible classification of treated wastewater from a molasses-based process as a nuisance, and habitat losses from both vegetation removal and unforeseen construction of barge terminals. In all cases, impacts were judged to be not significantn the final outcome, either because plant management (or other involved parties) took corrective action or because the resources affected in these particular cases were not important. Mitigation measures reliedon in the EAs to limit adverse impacts to insignificant levels were implemented and were required by permit condition, law, or regulation. Future follow-up studies would benefit from the availability of ambientmonitoring data to more thoroughly characterize actual impacts

TFTR tritium inventory accountability system

International Nuclear Information System (INIS)

Saville, C.; Ascione, G.; Elwood, S.; Nagy, A.; Raftopoulos, S.; Rossmassler, R.; Stencel, J.; Voorhees, D.; Tilson, C.

1995-01-01

This paper discusses the program, PPPL (Princeton Plasma Physics Laboratory) Material Control and Accountability Plan, that has been implemented to track US Department of Energy's tritium and all other accountable source material. Specifically, this paper details the methods used to measure tritium in various systems at the Tokamak Fusion Test Reactor; resolve inventory differences; perform inventory by difference inside the Tokamak; process and measure plasma exhaust and other effluent gas streams; process, measure and ship scrap or waste tritium on molecular sieve beds; and detail organizational structure of the Material Control and Accountability group. In addition, this paper describes a Unix-based computerized software system developed at PPPL to account for all tritium movements throughout the facility. 5 refs., 2 figs

The Belgian deposit guarantee scheme in a European perspective

OpenAIRE

Ch. Van Nieuwenhuyze; M. D. Zachary

2010-01-01

During the recent financial crisis, the deposit guarantee scheme in Belgium – as in other European countries – played a role in preventing bank runs and restoring confidence : to that end, the intervention ceilings were raised substantially and the scope of the scheme was extended to include certain life insurance policies. Finally, the expansion of the system’s coverage had to be financed by a sharp increase in the contributions from financial institutions. First of all, that measure had a p...

A QoS-Guaranteed Coverage Precedence Routing Algorithm for Wireless Sensor Networks

Directory of Open Access Journals (Sweden)

Jiun-Chuan Lin

2011-03-01

Full Text Available For mission-critical applications of wireless sensor networks (WSNs involving extensive battlefield surveillance, medical healthcare, etc., it is crucial to have low-power, new protocols, methodologies and structures for transferring data and information in a network with full sensing coverage capability for an extended working period. The upmost mission is to ensure that the network is fully functional providing reliable transmission of the sensed data without the risk of data loss. WSNs have been applied to various types of mission-critical applications. Coverage preservation is one of the most essential functions to guarantee quality of service (QoS in WSNs. However, a tradeoff exists between sensing coverage and network lifetime due to the limited energy supplies of sensor nodes. In this study, we propose a routing protocol to accommodate both energy-balance and coverage-preservation for sensor nodes in WSNs. The energy consumption for radio transmissions and the residual energy over the network are taken into account when the proposed protocol determines an energy-efficient route for a packet. The simulation results demonstrate that the proposed protocol is able to increase the duration of the on-duty network and provide up to 98.3% and 85.7% of extra service time with 100% sensing coverage ratio comparing with LEACH and the LEACH-Coverage-U protocols, respectively.

Administrative Circular No. 13 (Rev. 3) - Guarantees for representatives of the personnel

CERN Multimedia

2014-01-01

Administrative Circular No. 13 (Rev. 3) entitled “Guarantees for representatives of the personnel”, approved by the Director-General following discussion at the Standing Concertation Committee meeting of 5 December 2013 and entering into force on 1 January 2014, is available on the intranet site of the Human Resources Department (see here).   This circular is applicable to all members of the personnel. It cancels and replaces Administrative Circular No. 13 (Rev. 2) entitled “Guarantees for members of the personnel holding representative office” of November 1992. The circular was revised in order to adapt the time given to the representatives of the personnel to perform their elective mandate and to ensure more transparency in their activities, by indicating, inter alia, the percentage of time worked in the framework of their mandate, as well as the training, activities and ensuing results. Department Head Office HR Department

Decentralized guaranteed cost static output feedback vibration control for piezoelectric smart structures

International Nuclear Information System (INIS)

Jiang, Jian-ping; Li, Dong-xu

2010-01-01

This paper is devoted to the study of the decentralized guaranteed cost static output feedback vibration control for piezoelectric smart structures. A smart panel with collocated piezoelectric actuators and velocity sensors is modeled using a finite element method, and then the size of the model is reduced in the state space using the modal Hankel singular value. The necessary and sufficient conditions of decentralized guaranteed cost static output feedback control for the reduced system have been presented. The decentralized and centralized static output feedback matrices can be obtained from solving two linear matrix inequalities. A comparison between centralized control and decentralized control is performed in order to investigate their effectiveness in suppressing vibration of a smart panel. Numerical results show that when the system is subjected to initial displacement or white noise disturbance, the decentralized and centralized controls are both very effective and the control results are very close

Service Level Agreement for the QoS Guaranteed Mobile IPTV Services over Mobile WiMAX Networks

OpenAIRE

Chowdhury, Mostafa Zaman; Trung, Bui Minh; Jang, Yeong Min; Kim, Young-Il; Ryu, Won

2011-01-01

While mobile IPTV services are supported through the mobile WiMAX networks, there must need some guaranteed bandwidth for the IPTV services especially if IPTV and non-IPTV services are simultaneously supported by the mobile WiMAX networks. The quality of an IPTV service definitely depends on the allocated bandwidth for that channel. However, due to the high quality IPTV services and to support of huge non-IPTV traffic over mobile WiMAX networks, it is not possible to guarantee the sufficient ...

40 CFR 73.34 - Recordation in accounts.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 16 2010-07-01 2010-07-01 false Recordation in accounts. 73.34 Section 73.34 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) SULFUR DIOXIDE ALLOWANCE SYSTEM Allowance Tracking System § 73.34 Recordation in accounts. (a) After a...

76 FR 28193 - Amendments to Material Control and Accounting Regulations

Science.gov (United States)

2011-05-16

...] Amendments to Material Control and Accounting Regulations AGENCY: Nuclear Regulatory Commission. ACTION... amendments to the material control and accounting (MC&A) regulations. These regulations apply to NRC... ``accounting,'' and thus does not fully describe the accounting aspects that MC&A programs must include...

NASA FY 2000 Accountability Report

Science.gov (United States)

2000-01-01

This Accountability Report consolidates reports required by various statutes and summarizes NASA's program accomplishments and its stewardship over budget and financial resources. It is a culmination of NASA's management process, which begins with mission definition and program planning, continues with the formulation and justification of budgets for the President and Congress, and ends with scientific and engineering program accomplishments. The report covers activities from October 1, 1999, through September 30, 2000. Achievements are highlighted in the Statement of the Administrator and summarized in the Report.

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

Science.gov (United States)

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

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

Optimal physiological structure of small neurons to guarantee stable information processing

Science.gov (United States)

Zeng, S. Y.; Zhang, Z. Z.; Wei, D. Q.; Luo, X. S.; Tang, W. Y.; Zeng, S. W.; Wang, R. F.

2013-02-01

Spike is the basic element for neuronal information processing and the spontaneous spiking frequency should be less than 1 Hz for stable information processing. If the neuronal membrane area is small, the frequency of neuronal spontaneous spiking caused by ion channel noise may be high. Therefore, it is important to suppress the deleterious spontaneous spiking of the small neurons. We find by simulation of stochastic neurons with Hodgkin-Huxley-type channels that the leakage system is critical and extremely efficient to suppress the spontaneous spiking and guarantee stable information processing of the small neurons. However, within the physiological limit the potassium system cannot do so. The suppression effect of the leakage system is super-exponential, but that of the potassium system is quasi-linear. With the minor physiological cost and the minimal consumption of metabolic energy, a slightly lower reversal potential and a relatively larger conductance of the leakage system give the optimal physiological structure to suppress the deleterious spontaneous spiking and guarantee stable information processing of small neurons, dendrites and axons.

U.S./Russian lab-to-lab materials protection, control and accounting program efforts at the Institute of Inorganic Materials

International Nuclear Information System (INIS)

Ruhter, W.D.; Kositsyn, V.; Rudenko, V.; Siskind, B.; Bieber, A.; Hoida, H.; Augustson; Ehinger, M.; Smith, B.W.

1996-01-01

The All-Russian Scientific Research Institute of Inorganic Materials (VNIINM) performs research in nuclear power reactor fuel,m spent fuel reprocessing and waste management, materials science of fissionable and reactor structural materials, metallurgy, superconducting materials, and analytical sciences. VNIINM supports the Ministry of Atomic Energy of the Russian Federation (MINATOM) in technologies for fabrication and processing of nuclear fuel. As a participant in the U. S./Russian Lab-to-Lab nuclear materials protection, control and accounting (MPC ampersand A) program, VNIINM is providing evaluation, certification, and implementation of measurement methods for such materials. In 1966, VNIINM will be working with Brookhaven staff in developing and documenting material control and accounting requirements for nuclear materials in bulk form, Livermore and Los Alamos staff in testing and evaluating gamma-ray spectrometry methods for bulk materials, Los Alamos staff in test and evaluation of neutron-coincidence counting techniques, Oak Ridge staff in accounting of bulk materials with process instrumentation, and Pacific Northwest staff on automating VNIINM's coulometric titration system. In addition, VNIINM will develop a computerized accounting system for nuclear material within VNIINM and heir storage facility. This paper describes the status of this work and anticipated progress in 1996

Traffic Scheduling in WDM Passive Optical Network with Delay Guarantee

Institute of Scientific and Technical Information of China (English)

无

2005-01-01

WDM passive optical network becomes more favorable as the required bandwidth increases, but currently few media access control algorithms adapted to WDM access network. This paper presented a new scheduling algorithm for bandwidth sharing in WDM passive optical networks, which provides per-flow delay guarantee and supports variable-length packets scheduling. Through theoretical analysis and simulation, the end-to-end delay bound and throughput fairness of the algorithm was demonstrated.

75 FR 60588 - Immediate Disaster Assistance Program

Science.gov (United States)

2010-10-01

... 36 hours of receipt by SBA. The IDAP Lender will then notify the prospective IDAP Borrower whether... the Declared Disaster occurred, and/or for working capital necessary to carry the IDAP Borrower until... participate in SBA guaranteed loan programs. Section 120.140, What ethical requirements apply to participants...

Design of accounting curriculum: The case of Estonia

Directory of Open Access Journals (Sweden)

Alver Lehte

2014-01-01

Full Text Available The process of globalization sets new requirements for the professional qualification of accountants and auditors. In the business world globalized investment market demands consistent high quality financial information across borders; investors are looking for a global accounting profession to provide it. There is more pressure on accounting professionals to expand and enhance their knowledge, skills, and abilities beyond what they are currently likely to possess. Providers of accounting education must take into account the changed world and create contemporary curricula. In Estonia the change from a command to a market economy has inevitably influenced not only the accounting framework but also the entire system of accounting education. It is clear that without a design of accounting curricula it is practically impossible to fulfill requirements of nowadays high quality financial information. Tallinn University of Technology (TUT holds on the advanced level of accounting education the leading position in Estonia. The accounting curriculum (on the graduate level as well as undergraduate level is the most popular among all curricula at the Tallinn School of Economics and Business Administration of TUT. It is a joint system, which consists of undergraduate and graduate degree programs. Small sub specializations: for example in financial accounting, managerial cost accounting, taxation and auditing become evident while interpreting the graduate and undergraduate programs as one united system. The paper explains a new model of accounting curriculum developed at TUT as well as its educational philosophy and principles of designing. It also describes conditions required for development and continuous improvement of competitive curriculum.

Status of U.S. programs for material protection, control ampersand accounting assistance to Ukraine and Kazakstan

International Nuclear Information System (INIS)

Roche, C.T.; Zinneman, T.E.; Rudolph, R.R.

1995-01-01

The United States is one of several donor states providing technical assistance to the Newly Independent States (NIS) of the Former Soviet Union (FSU) for improving their systems for control of nuclear materials. Ukraine and Kazakstan have significant nuclear energy programs. Both countries have committed to nonproliferation of nuclear weapons. They have signed the NPT and have safeguards agreements with the U.S. concerning development of state systems of control, accounting and physical protection of nuclear materials. As directed by the DOE - International Safeguards Division (now the DOE - Russia/NIS Nuclear Materials Security Task Force), technical specialists from several national laboratories, including Argonne, Los Alamos, Oak Ridge, Pacific Northwest and Sandia, as well as representatives of other U.S. Government organizations, such as the NRC, DOD/DNA and the New Brunswick Laboratory, are interacting with government regulatory and facility personnel of Ukraine and Kazakstan. Argonne has program coordination responsibilities for both countries. In support of agreements between the U.S. and Ukraine and the U.S. and Kazakstan, the DOE is responsible for providing technical assistance and training to aid in the evaluation, design, development, and implementation of nuclear material safeguards. This assistance includes: (1) information systems for tracking and reporting the location of nuclear materials, (2) application of nuclear measurement techniques for verifying inventories, (3) material control and accounting (MC ampersand A) systems, and (4) physical protection (PP) systems. Site survey teams, including both MC ampersand A and PP experts from several national labs, have visited Ukraine and Kazakstan. This paper summarizes activities to date and future plans

Guaranteeing the implementation of guarantees of origin: Creating a fair mechanism for renewable electricity generation and trade in europe

International Nuclear Information System (INIS)

Houwing; Michiel; Vries, Laurens J. de

2005-01-01

With the Renewables Directive (2001/77/EC) the EU has obliged its Member States to implement the Guarantees of Origin (GO) policy instrument into their national renewable electricity support schemes. Compared to formerly existing policy instruments as tradable green certificates, GOs can in a Union broad quota obligation scheme, for example, prove to be of major value in arriving at a more transparent and efficient way of trading renewable electricity. This paper gives an overview of the most important hurdles still to be addressed, mainly being double counting issues and policy interactions. When more clarity is given from the Commission in the future and when more EU Member States implement GOs beyond the minimum requirements, international trading of renewable electricity can become truly feasible. (Author)

7 CFR 1980.443 - Collateral, personal and corporate guarantees and other requirements.

Science.gov (United States)

2010-01-01

... the concurrence of FmHA or its successor agency under Public Law 103-354. (b) Personal and corporate... 7 Agriculture 14 2010-01-01 2009-01-01 true Collateral, personal and corporate guarantees and... (Continued) RURAL HOUSING SERVICE, RURAL BUSINESS-COOPERATIVE SERVICE, RURAL UTILITIES SERVICE, AND FARM...

Problems of intangible assets commercialization accounting

Directory of Open Access Journals (Sweden)

S.F. Legenchyk

2016-03-01

Full Text Available The growing role of intangible assets in conditions of global economy postindustrialization is grounded. The problems of intangible assets accounting are singled out. The basic tasks of the intangible assets accounting commercialization process are determined. The difference between the commercialization of intellectual property and intangible assets is considered. The basic approaches to understanding the essence of the intangible assets commercialization are singled out and grounded. The basic forms and methods of intangible assets commercialization researched by the author are analyzed. The order of accounting reflection of licensee royalties is considered. The factors of influence on the accounting process of intangible assets commercialization are determined. The necessity of solving the problem of accounting of lease payments for computer program by providing access to SaaS environment is grounded. The prospects of further studies of intangible assets accounting commercialization are determined.

The Working Capital Funds Interim Migratory Accounting Strategy

National Research Council Canada - National Science Library

1997-01-01

... Financial Officers Act. We did not review the management control program as it related to the WCF accounting systems because required financial statement audits provide sufficient coverage of the WCF management control program...

25 CFR 36.120 - What type of reporting is required to ensure accountability?

Science.gov (United States)

2010-04-01

... accountability? 36.120 Section 36.120 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR EDUCATION... SITUATIONS Homeliving Programs Waivers and Accountability § 36.120 What type of reporting is required to ensure accountability? The homeliving program must provide to the appropriate local school board or...

Compositional Synthesis of Controllers from Scenario-Based Assume-Guarantee Specifications

DEFF Research Database (Denmark)

Greenyer, Joel; Kindler, Ekkart

2013-01-01

Modern software-intensive systems often consist of multiple components that interact to fulfill complex functions in sometimes safety-critical situations. During the design, it is crucial to specify the system's requirements formally and to detect inconsistencies as early as possible in order to ...... present, in this paper, a novel assume-guarantee-style compositional synthesis technique for MSD specifications. We provide evaluation results underlining the benefit of our approach and formally justify its correctness....

A general framework for performance guaranteed green data center networking

OpenAIRE

Wang, Ting; Xia, Yu; Muppala, Jogesh; Hamdi, Mounir; Foufou, Sebti

2014-01-01

From the perspective of resource allocation and routing, this paper aims to save as much energy as possible in data center networks. We present a general framework, based on the blocking island paradigm, to try to maximize the network power conservation and minimize sacrifices of network performance and reliability. The bandwidth allocation mechanism together with power-aware routing algorithm achieve a bandwidth guaranteed tighter network. Besides, our fast efficient heuristics for allocatin...

Guaranteeing CERN’s excellence: consolidate experience

CERN Multimedia

Staff Association

2014-01-01

For its missions CERN requires staff with solid experience in all its domains of activity The Organization has several missions: fundamental research, technical developments and innovation, training the several hundreds of associates, fellows and students, while at the same time taking care of more than 10000 users. In order to guarantee excellence in all of these areas, CERN has to put in place an efficient personnel policy. Such a policy must allow the Organization to recruit collaborators with the highest competence from all Member States, and to keep and motivate them during their entire professional career. But, more importantly, the Organization has to be able to count on a stable workforce. It needs staff with experience gained over a long period in the fields of accelerators, detectors, and operating procedures, if it is to fulfil successfully its important mission of training and knowledge transfer, which is very much appreciated by our Member states, since it highlights a visible return on invest...

Pengaruh Accounting Disclosure, Accounting Harmonization Dan Komite Audit Terhadap Kualitas Laba (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bei)

OpenAIRE

Tulus Suryanto

2016-01-01

This research aims to examine the effect of accounting disclosure, accounting harmonization and audit committies to earning quality. This research was conducted to manufacturing company listed on the stock excange from 2009 until 2013.  Based on sample collecting using purposive sampling to obtain a sample of 48 companies. Data analysis uses SPSS programs with multiple regression analysis. The result showed that accounting disclosure hasn’t effect to earning quality.In other hand, ...

13 CFR 107.1600 - SBA authority to issue and guarantee Trust Certificates.

Science.gov (United States)

2010-01-01

... ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES SBA Financial Assistance for Licensees (Leverage) Funding... guarantee by SBA of such TC is limited to the principal and interest due on the Debentures or the Redemption... to arrange public or private fundings of Leverage. SBA in its discretion may arrange for public or...

24 CFR 573.5 - Underwriting standards and availability of loan guarantee assistance.

Science.gov (United States)

2010-04-01

... acceptable financial risk under HUD's generally applicable loan underwriting standards based on the following: (1) The Borrower's ability to pay debt service; and (2) The value of the collateral assigned or... insufficient to make the guarantee an acceptable financial risk, or if the proposed interest rates or fees are...

Fire fighting. Measures to guarantee the safety of the radioactive installations

International Nuclear Information System (INIS)

Orta Aguilera, R.

1993-01-01

The work relates the incidence of the aspects related to the fire prevention and fighting as well as the activities of rescue and saving in the radioactive facilities, with the objective of guaranteeing a strict safety regime of all installations along the country so as to reduce to the minimum the risk for the personnel, the population and the environment

Does Accumulated Knowledge Impact Academic Performance in Cost Accounting?

Science.gov (United States)

Alanzi, Khalid A.; Alfraih, Mishari M.

2017-01-01

Purpose: This quantitative study aims to examine the impact of accumulated knowledge of accounting on the academic performance of Cost Accounting students. Design/methodology/approach The sample consisted of 89 students enrolled in the Accounting program run by a business college in Kuwait during 2015. Correlation and linear least squares…

The Impact of New Technology on Accounting Education.

Science.gov (United States)

Shaoul, Jean

The introduction of computers in the Department of Accounting and Finance at Manchester University is described. General background outlining the increasing need for microcomputers in the accounting curriculum (including financial modelling tools and decision support systems such as linear programming, statistical packages, and simulation) is…

Mass transit : FTA could relieve New Starts program funding constraints

Science.gov (United States)

2001-08-01

The Transportation Equity Act for the 21st Century (TEA-21) authorized $6 billion in "guaranteed" funding for the New Starts program (full funding grant agreements to help pay certain rail, bus, and trolley projects) through fiscal year 2003. The Fed...

Perceptions of the impact of accountability on the role of principals.

Directory of Open Access Journals (Sweden)

James E. Lyons

2006-06-01

Full Text Available Calls for accountability in America's schools have created increased responsibilities for educational leaders. In this article, we describe and discuss a study of elementary, middle, and high school principals' perceptions of the state-wide educational accountability program in North Carolina. The respondents indicated that the state's accountability program has had its greatest impact on how they monitored student achievement, aligned the curriculum to the testing program, provided student remedial or tutorial opportunities, assigned teachers to grades levels or subjects, and protected instructional time. Views of some components, such as measures of school effectiveness, school safety standards, expectations and promotion standards for students, and financial bonuses received by staff members in schools that meet expected achievement standards, were viewed favorably. In contrast, the No Child Left Behind Adequate Yearly Progress (AYP requirement (incorporated into the state's accountability program, testing requirements for Limited English Proficiency students and special education students, the sanctions applied to schools that do not meet expected growth, and the school status designation labels that are applied to schools based upon student achievement were perceived more negatively. The predictable and unpredictable outcomes of a mandated accountability program on the perceptions (and behavior of school principals create important considerations which are discussed for policy-makers and other professionals dealing with standards-based reform.

Comparative Analysis of Minimum Income Guaranteed Schemes within the Member States of the European Union

Directory of Open Access Journals (Sweden)

Simona Maria Stănescu

2015-09-01

Full Text Available The commitment of the European Union (EU Member States towards accomplishing the commonly agreed goals (1997 European Employment Strategy, Lisbon 2000, and Europe 2020 is supported by a continuous assessment of domestic social policy tendencies. From this perspective, the main goal of the paper is to comparatively analyse the last safety net for the most vulnerable people. The screening of guaranteed minimum resources provides an overview of the applicable statutory basis, schemes in place, types of social benefits concerned, financing and organisation mechanisms, eligibility conditions, duration and time limits. As methodology, the article uses the MISSOC database, and due to the current lack of comparable information, recommendations for further harmonisation are included. 20 of the EU member states follow the minimum income guaranteed (MIG regulations adopted already during the pre-accession period and updated after the accession phase. Seven types of domestic regulations are in force, among which the most frequent ones are acts and laws (ten countries. Common concepts used are social, and assistance. Provided allowances are mainly focused on elderly people, unemployment benefits, pensions, allowances supporting various house related costs, and benefits for disabled people. In line with 2007, 2010, and 2014 data, the financing of guaranteed minimum resources continues to remain mainly central with a shift in 2014 towards mixed financing (both central and local. The management in 2014 continues to be mainly centrally organised but the local stakeholders are also empowered. The residency is the most frequent eligibility condition. No nationality is required in 24 EU member states, for all allowances (21 countries or for particular ones (three countries. 17 member states require no age conditions. Unlimited guaranteed minimum resources were provided in 2014 as long as the eligibility criteria were met in 23 EU member states.

Commitment is the key to these accounts

International Nuclear Information System (INIS)

Yborra, S.

1996-01-01

Key accounts--A.G.A.'s name for regional and national multi-unit accounts--affect gas load and market share in several ways. Many make their equipment and energy policies and decisions at the corporate or regional level, making gas company sales and marketing efforts to them critical, since multiple installations will likely emanate from a single decision. To survive, chains often mimic each other; a money-saving idea implemented by one chain can lead to others in that market sector copying it. A successful equipment field trial with one of these accounts can lead to others following suit. Chains also can play a critical role in launching a new or emerging technology. It a gas equipment test demonstrate meets the chain's energy goals, it can lead to a significant number of orders, accelerating a product's market penetration, improving manufacturing economies of scale, lowering prices and speeding up delivery times. A.G.A.'s key-accounts program's marketing activities fall into three basic categories: assisting chain clients, either directly or through members; enhancing members' key-account program development through training and networking; and increasing chains' awareness of the benefits of gas energy, equipment and services through national forums such as trade expos, seminars, conferences and press exposure

Legal basis and administrative departments for securing and guaranteeing the energy supply

International Nuclear Information System (INIS)

Besslich, W.

1979-01-01

The headline is no game with the words. It distinguishes between the securing of the supply in times of peace and the guarantee in times of defense during war which is a popular topic again and follows a linguistic term by the Bundesrat of 1915 which was kept alive up to day. (orig.) [de

13 CFR 120.210 - What percentage of a loan may SBA guarantee?

Science.gov (United States)

2010-01-01

... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false What percentage of a loan may SBA guarantee? 120.210 Section 120.210 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION BUSINESS... percent, except as otherwise authorized by law. [61 FR 3235, Jan. 31, 1996, as amended at 68 FR 51680, Aug...

Takagi-Sugeno fuzzy model identification for turbofan aero-engines with guaranteed stability

Directory of Open Access Journals (Sweden)

Ruichao LI

2018-06-01

Full Text Available This paper is concerned with identifying a Takagi-Sugeno (TS fuzzy model for turbofan aero-engines working under the maximum power status (non-afterburning. To establish the fuzzy system, theoretical contributions are made as follows. First, by fixing antecedent parameters, the estimation of consequent parameters in state-space representations is formulated as minimizing a quadratic cost function. Second, to avoid obtaining unstable identified models, a new theorem is proposed to transform the prior-knowledge of stability into constraints. Then based on the aforementioned work, the identification problem is synthesized as a constrained quadratic optimization. By solving the constrained optimization, a TS fuzzy system is identified with guaranteed stability. Finally, the proposed method is applied to the turbofan aero-engine using simulation data generated from an aerothermodynamics component-level model. Results show the identified fuzzy model achieves a high fitting accuracy while stabilities of the overall fuzzy system and all its local models are also guaranteed. Keywords: Constrained optimization, Fuzzy system, Stability, System identification, Turbofan engine

ADMIT: a toolbox for guaranteed model invalidation, estimation and qualitative-quantitative modeling.

Science.gov (United States)

Streif, Stefan; Savchenko, Anton; Rumschinski, Philipp; Borchers, Steffen; Findeisen, Rolf

2012-05-01

Often competing hypotheses for biochemical networks exist in the form of different mathematical models with unknown parameters. Considering available experimental data, it is then desired to reject model hypotheses that are inconsistent with the data, or to estimate the unknown parameters. However, these tasks are complicated because experimental data are typically sparse, uncertain, and are frequently only available in form of qualitative if-then observations. ADMIT (Analysis, Design and Model Invalidation Toolbox) is a MatLab(TM)-based tool for guaranteed model invalidation, state and parameter estimation. The toolbox allows the integration of quantitative measurement data, a priori knowledge of parameters and states, and qualitative information on the dynamic or steady-state behavior. A constraint satisfaction problem is automatically generated and algorithms are implemented for solving the desired estimation, invalidation or analysis tasks. The implemented methods built on convex relaxation and optimization and therefore provide guaranteed estimation results and certificates for invalidity. ADMIT, tutorials and illustrative examples are available free of charge for non-commercial use at http://ifatwww.et.uni-magdeburg.de/syst/ADMIT/

The unethical focus on access: a study of medical ethics and the waiting-time guarantee.

Science.gov (United States)

Karlberg, H I; Brinkmo, B-M

2009-03-01

All civilized societies favour ethical principles of equity. In healthcare, these principles generally focus on needs for medical care. Methods for establishing priorities among such needs are instrumental in this process. In this study, we analysed whether rules on access to healthcare, waiting-time guarantees, conflict with ethical principles of distributive justice. We interviewed directors, managers and other decision-makers of various healthcare providers of hospitals, primary care organizations and purchasing offices. We also conducted focus group interviews with professionals from a number of distinct medical areas. Our informants and their co-workers were reasonably familiar with the ethical platforms for priority-setting established by the Swedish parliament, giving the sickest patients complete priority. However, to satisfy the waiting-time guarantees, the informants often had to make priority decisions contrary to the ethical principles by favouring access before needs to keep waiting times within certain limits. The common opinion was that the waiting-time guarantee leads to crowding-out effects, overruling the ethical principles based on needs. For more than a decade, the interpretation in Sweden of the equitable principle based on medical needs has been distorted through political decisions, leading to healthcare providers giving priority to access rather than needs for care.

Analysis of Aluminum Resource Supply Structure and Guarantee Degree in China Based on Sustainable Perspective

Directory of Open Access Journals (Sweden)

Shaoli Liu

2016-12-01

Full Text Available Aluminum is a strategic mineral resource, and China’s aluminum production and consumption is fairly large. However, its supply guarantee is uncertain because of a high dependency on external raw materials. This uncertainty may expand, so finding a way to reduce the uncertainty of aluminum resource supply is especially important. This paper applies the SFA method to analyze the aluminum flows in mainland China from 1996 to 2014, and establishes a supply structure model to measure its supply guarantee degree. The results claim that: (1 China’s aluminum production can satisfy demand and even create a surplus; (2 Domestic self-productive primary and secondary aluminum increased at an annual rate of 12% and 24%; (3 The proportion of self-productive secondary aluminum in the supply structure increased from 7.7% in 1996 to 12.8% in 2014, while that of primary aluminum decreased from 79.6% to 42.8%; (4 The total supply guarantee degree decreased from 87.3% to 55.6% in this period. These results provide a feasible way to solve this plight: the proportion of secondary aluminum in the supply structure should be enhanced, and an efficient aluminum resource recycling system needs to be established as soon as possible to ensure its sustainable supply.

32 CFR 2400.29 - Accountability and control.

Science.gov (United States)

2010-07-01

... PROGRAM Safeguarding § 2400.29 Accountability and control. (a) Each item of Top Secret, Secret, and... serve as Top Secret Control Officer (TSCO) for the Office of Science and Technology Policy and will be responsible for the supervision of the Top Secret control program. He/she will be assisted by an Assistant Top...

System analysis for material control and accountancy technology

International Nuclear Information System (INIS)

Persiani, P.J.; Daly, T.A.; Bucher, R.G.; Rothman, A.B.; Cha, B.C.; Trevorrow, L.E.; Seefeldt, W.B.

1987-01-01

The systems analysis for material control and accountancy technology (SAMCAT) program involves a working group structured to ensure that direct operating measurements, accountancy experience, and knowledge of the processes and flows of nuclear material in the total US Department of Energy (DOE) complex of production fuel cycles would be the major bases for developing and implementing a plan of action. This working group consists of facility operators, DOE Office of Safeguards Security headquarters and field offices, and government laboratories. The program focus is to develop a system for decision support in validating the material control and accountancy (MC ampersand A) aspects of the masters safeguards and security agreements effectiveness and in evaluating proposed MC ampersand A upgrades. This paper is a status report on the current capabilities of the system

PESTEL Model Analysis and Legal Guarantee of Tourism Environmental Protection in China

Science.gov (United States)

Zhiyong, Xian

2017-08-01

On the basis of summarizing the general situation of tourism environmental protection in China, this paper analyses the macro factors of tourism environmental protection by using PESTEL model. On this basis, this paper explores the improvement paths of tourism environmental protection based on PESTEL model. Finally, it puts forward the legal guarantee suggestion of tourism environment protection.

The Accounting Class as Accounting Firm: A Model Program for Developing Technical and Managerial Skills

Science.gov (United States)

Docherty, Gary

1976-01-01

One way to bring the accounting office into the classroom is to conduct the class as a "company." Such a class is aimed at developing students' technical and managerial skills, as well as their career awareness and career goals. Performance goals, a course description, and overall objectives of the course are given and might serve as a model.…

Questioning Stakeholder Legitimacy: A Philanthropic Accountability Model.

Science.gov (United States)

Kraeger, Patsy; Robichau, Robbie

2017-01-01

Philanthropic organizations contribute to important work that solves complex problems to strengthen communities. Many of these organizations are moving toward engaging in public policy work, in addition to funding programs. This paper raises questions of legitimacy for foundations, as well as issues of transparency and accountability in a pluralistic democracy. Measures of civic health also inform how philanthropic organizations can be accountable to stakeholders. We propose a holistic model for philanthropic accountability that combines elements of transparency and performance accountability, as well as practices associated with the American pluralistic model for democratic accountability. We argue that philanthropic institutions should seek stakeholder and public input when shaping any public policy agenda. This paper suggests a new paradigm, called philanthropic accountability that can be used for legitimacy and democratic governance of private foundations engaged in policy work. The Philanthropic Accountability Model can be empirically tested and used as a governance tool.

Changes in Accounting Education Include Increased Use of Writing Tasks.

Science.gov (United States)

McCleary, Bill

1997-01-01

The future of accounting education has already arrived at the Department of Accountancy at the University of Illinois-Champaign, United States' top accounting school. "Project Discovery" is a 5-year-old program that incorporates many current trends in educational innovation, such as writing across the curriculum, collaborative learning,…

Illinois Occupational Skill Standards: Accounting Services Cluster.

Science.gov (United States)

Illinois Occupational Skill Standards and Credentialing Council, Carbondale.

These Illinois skill standards for the accounting services cluster are intended to serve as a guide to workforce preparation program providers as they define content for their programs and to employers as they establish the skills and standards necessary for job acquisition. They could also serve as a mechanism for communication among education,…

25 CFR 39.409 - How does the OIEP Director ensure accountability?

Science.gov (United States)

2010-04-01

... 25 Indians 1 2010-04-01 2010-04-01 false How does the OIEP Director ensure accountability? 39.409... EQUALIZATION PROGRAM Accountability § 39.409 How does the OIEP Director ensure accountability? (a) The Director of OIEP must ensure accountability in student counts and student transportation by doing all of the...

Accountability for the Quality of Care Provided to People with Serious Illness

Science.gov (United States)

Hudson Scholle, Sarah; Briefer French, Jessica

2018-01-01

Abstract Background: Care for patients with serious illness is an emerging practice area that has gained attention as value-based purchasing has increased. While the number of programs is growing, their impact on care quality and outcomes is unknown. Objective: With support from the Gordon and Betty Moore Foundation, the National Committee for Quality Assurance (NCQA) is assessing the feasibility of creating an accountability program focused on serious illness care. Methods: This article describes the process of developing an accountability program, findings from our initial work, and our plans to develop measures for a serious illness care accountability program. We focused on three questions: 1. What patient populations should be targeted for measurement?2. What entities have accountability for ensuring high-quality care for serious illness?3. What structures, processes, and outcomes should be evaluated in an accountability program for serious illness care? Results: Our environmental scan showed that the evidence base for specific patient populations or care models is not sufficiently mature to justify traditional structure and process measures. In visits to serious illness care programs, we observed different staffing models, care models, care settings, and payment structures. We found a gap between recommended inclusion criteria and services when compared to inclusion criteria and services offered by existing programs. Conclusions: To address the challenges, NCQA intends to develop outcome measures driven by patient and family priorities. Structure and process measures will focus on building organizations' capacity to measure outcomes, including patient engagement and outcomes, linked to patient goals. PMID:29313755

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

Science.gov (United States)

Palmer, Kristine N.; And Others

1997-01-01

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

[Living wills in a nursing home, guaranteeing freedom of expression].

Science.gov (United States)

Marigard Guyader, Céline; Richard, Christian

The drawing up of a living will in a nursing home for elderly people is a complex process. Not only must the resident think about the end of life, which is not easy, but the institution must be fully aware of the law. Guaranteeing the resident's expression is essential. A study enabled this subject to be reviewed in a nursing home where different players are present around the resident. It enabled professionals to reflect on their practices. Copyright © 2018 Elsevier Masson SAS. All rights reserved.

[Antiretroviral drug supply in Argentina: National Program to Combat Human Retroviruses, AIDS, and STDs].

Science.gov (United States)

Colautti, Marisel; Luppi, Irene; Salamano, Mercedes; Traverso, María Luz; Botta, Carina; Palchik, Valeria

2009-01-01

To evaluate the supply cycle of antiretroviral (ARV) drugs, overseen by the National Program to Combat Human Retroviruses, AIDS, and STDs, through its order fulfillment indicators, and to obtain input from supply chain stakeholders. A study was carried out from April-September 2005 in the pharmacies of two hospitals in Rosario, Argentina, involving both a quantitative analysis of indicators and secondary sources and a qualitative evaluation using semistructured interviews. The indicators reveal the impact that interruptions in ARV supply stream from the Program (central level) have and the overstocking that takes place at the pharmacies (local level) to manage the shortages. Changes in ARV treatment account for over 50% of the prescriptions. Fulfillments fall short of the reference value. The interviewees shared possible strategies for overcoming the communication gaps between levels, for building-up stock, for guaranteeing availability, and for shortening waiting times; reached informal agreements to deal with the lack of policies and the shortage of staff; acknowledged the challenges facing the jurisdictions (central, intermediate, and local/community); and recognized local efforts to improve management. These challenges could be the starting point for building teams to work on effectively decentralizing the entire supply chain and allowing the Program to fulfill its much-needed oversight role.

Design of stability-guaranteed fuzzy logic controller for nuclear steam generators

International Nuclear Information System (INIS)

Cho, B.H.; No, H.C.

1996-01-01

A fuzzy logic controller (FLC) and a fuzzy logic filter (FLF), which have a special type of fuzzifier, inference engine, and defuzzifier, are applied to the water level control of a nuclear steam generator (S/G). It is shown that arbitrary two-input, single-output linear controllers can be adequately expressed by this FLC. A procedure to construct stability-guaranteed FLC rules is proposed. It contains the following steps: (1) the stable sector of linear feedback gains is obtained from the suboptimal concept based on LQR theory and the Lyapunov's stability criteria; (2) the stable sector of linear gains is mapped into two linear rule tables that are used as limits for the FLC rules; and (3) the construction of an FLC rule table is done by choosing certain rules that lie between these limits. This type of FLC guarantees asymptotic stability of the control system. The FLF generates a feedforward signal of S/G feedwater from the steam flow measurement using a fuzzy concept. Through computer simulation, it is found that the FLC with the FLF works better than a well-tuned PID controller with variable gains to reduce swell/shrink phenomena, especially for the water level deviation and abrupt steam flow disturbances that are typical in the existing power plants

ROMANIAN DEPOSIT GUARANTEE SCHEME AND THE REQUIREMENTS OF THE ACQUIS COMMUNAUTAIRE

Directory of Open Access Journals (Sweden)

Cristian Bichi

2002-12-01

Full Text Available This paper compares the Romanian and EU deposit insurance legislation in order to identify the changes, which are needed in order to obtain a full compatibility of the national regulations in the field of deposit protection with the corresponding European rules. The first part outlines the main features of the EU Directive 94/19/EEC on deposit guarantee schemes in order to find out to what extent Romania is bound to incorporate the relevant acquis communautaire into its national legislation. It results that the directive contains explicit harmonization provisions as regards the minimum level of protection (EUR 20,000, depositor co-insurance, types of depositors, instruments and currencies to be covered, nature of coverage, status of branches from EU and non-EU countries, the compensation period and information to depositors. The directive does not provide for the harmonization of the financial and administrative structure of the deposit guarantee schemes, Romania being free to choose from a wider range of options. The second part examines the legal environment of deposit protection in Romania. The third part identifies the measures to be taken by the Romanian authorities in order to fill in the remaining regulatory gaps in the area of deposit insurance. Finally, the fourth part contains the conclusions.

Computer aided accountancy for tritium handling systems

International Nuclear Information System (INIS)

Spannagel, G.; Schmid, C.

1993-03-01

A program is presented which can be used in tritium bearing systems for inventory taking and accountancy purposes. In particular, a detailed description is given of the environment in which this program has been integrated. It is explained in which way a high user friendliness has been attained and which structures contribute to achieving the flexibility required. (orig.) [de

A Symbolic Approach to Permission Accounting for Concurrent Reasoning

NARCIS (Netherlands)

Huisman, Marieke; Mostowski, Wojciech

2015-01-01

Permission accounting is fundamental to modular, thread-local reasoning about concurrent programs. This paper presents a new, symbolic system for permission accounting. In existing systems, permissions are numeric value-based and refer to the current thread only. Our system is based on symbolic

78 FR 37598 - Missing Participants in Individual Account Plans

Science.gov (United States)

2013-06-21

... information from the public to assist it in making decisions about implementing a new program to deal with... allocated to such participant's account.'' Before making decisions about implementing a missing participants... PENSION BENEFIT GUARANTY CORPORATION Missing Participants in Individual Account Plans AGENCY...

SCATS: SRB Cost Accounting and Tracking System handbook

Science.gov (United States)

Zorv, R. B.; Stewart, R. D.; Coley, G.; Higginbotham, M.

1978-01-01

The Solid Rocket Booster Cost Accounting and Tracking System (SCATS) which is an automatic data processing system designed to keep a running account of the number, description, and estimated cost of Level 2, 3, and 4 changes is described. Although designed specifically for the Space Shuttle Solid Rocket Booster Program, the ADP system can be used for any other program that has a similar structure for recording, reporting, and summing numbers and costs of changes. The program stores the alpha-numeric designators for changes, government estimated costs, proposed costs, and negotiated value in a MIRADS (Marshall Information Retrieval and Display System) format which permits rapid access, manipulation, and reporting of current change status. Output reports listing all changes, totals of each level, and totals of all levels, can be derived for any calendar interval period.

Integrating Ethics in Community Colleges' Accounting Programs.

Science.gov (United States)

Clarke, Clifton

1990-01-01

Argues that two-year college business programs need to provide moral guidance and leadership to students to help stem the proliferation of fraudulent and questionable financial reporting practices. Reviews amoral and moral unity theories of business ethics. Discusses barriers to ethical instruction in business curricula, and ways to overcome them.…

The humanistic approach in the Public Accountant Education

Directory of Open Access Journals (Sweden)

José Carlos Dextre Flores

2011-06-01

Full Text Available The objective of this article is to show the importance of the humanistic approach of the accounting student considering the social orientation of accounting knowledge whose main objectives are the preparation, interpretation and assessing of the financial information of the different economical events. These reflections results from three years work devoted to the preparation and implementation of a new career program based on competences for the Facultad de Administración y Contabilidad of the Pontificia Universidad Católica del Perú (PUCP and the result of a research about the needs and interests of the academic, social and business agents related to the accounting field. The career program adopted take the graduated of the career to prepare moral positive judgments and to understand that the occupation training is just a part of the human approach.

Studies on the performance guarantee for the engineered barrier system on geological disposal of high-level radioactive waste. V. 2

International Nuclear Information System (INIS)

Sugita, Yutaka; Kurihara, Yuji; Kawakami, Susumu; Jintoku, Takashi; Yui, Mikazu

2003-05-01

In order to contribute to the safety standards and guidelines upon which a governmental administration decide, examination for clarifying how to reflect the result obtained by future R and D was performed. From a view point of long-term safety on geological disposal, the items which should guarantee the performance of each element which constitutes disposal institutions (by this report, they are the backfill, the plug, the tunnel, and the pit) were extracted, and it was shown what a performance guarantee is concretely offered about these items. Furthermore, based on H12 report as a situation of present R and D for a method of a performance guarantee, the subjects considered that a future R and D is required were extracted. (author)

Introducing Tax Education in Non-Accounting Curriculum in Higher Education: Survey Evidence

OpenAIRE

Anis Barieyah Mat Bahari; Lai Ming Ling

2009-01-01

This study aims i) to assess the quest for tax education among working adults that pursuing off-campus non-accounting program, ii) to analyze the level of tax knowledge among the working adults, iii) to elicit the relevant tax topics to be taught should tax education be integrated into non-accounting curriculum in higher education. We surveyed 450 working adults pursuing off-campus non-accounting program in one Malaysian public university. 190 usable responses were received. The survey found ...

Accountability. State Implementation of Common Core State Standards

Science.gov (United States)

Anderson, Kimberly; Mira, Mary Elizabeth

2014-01-01

All of the 15 states in this study have recently been involved in school accountability system reform. Since 2011, the states have taken advantage of a federal program to give them flexibility around certain accountability requirements of the "No Child Left Behind Act" of 2001 (NCLB), the most recent reauthorization of the Elementary and…

Report of the Material Control and Material Accounting Task Force

International Nuclear Information System (INIS)

1978-03-01

In September 1977 a Task Force was formed to complete a study of the role of material control and material accounting in NRC's safeguards program. The Task Force's assignment was to: define the roles and objectives of material control and material accounting in the NRC safeguards program; recommend goals for the material control and material accounting systems based on their roles and objectives; assess the extent to which the existing safeguards regulatory base meets or provides the capability to meet the recommended goals; and provide direction for material control and material accounting development, including both near-term and long-term upgrades. The study was limited to domestic nuclear facilities possessing significant amounts of plutonium, uranium-233 or highly enriched uranium in unsealed form. The Task Force findings are reported

Guarantee of Criminal Policy as Limited to Criminal Decisionism

Directory of Open Access Journals (Sweden)

María Belén Bonilla Albán

2016-06-01

Full Text Available The essay explains how the inclusion of the security of public policy in the 2008 Constitution of Ecuador as part of the constitutional state of law and justice or “guarantor state” can become a substantial limit for criminal decisionism, which is usually behind the penal policy in Latin America. Thus, the function of this collateral is to eliminate the huge space of discretion in the management of the most sensitive policy of modern state penal policy. However, the guarantee of public policy is not clear in determining the limits of punitive power; therefore, this paper seeks to explore some of the international human rights.

Toward a Useful Model for Group Mentoring in Public Accounting Firms

Directory of Open Access Journals (Sweden)

Steven J. Johnson

2013-07-01

Full Text Available Today’s public accounting firms face a number of challenges in relation to their most valuable resource and primary revenue generator, human capital. Expanding regulations, technology advances, increased competition and high turnover rates are just a few of the issues confronting public accounting leaders in today’s complex business environment. In recent years, some public accounting firms have attempted to combat low retention and high burnout rates with traditional one-to-one mentoring programs, with varying degrees of success. Many firms have found that they lack the resources necessary to successfully implement and maintain such programs. In other industries, organizations have used a group mentoring approach in attempt to remove potential barriers to mentoring success. Although the research regarding group mentoring shows promise for positive organizational outcomes, no cases could be found in the literature regarding its usage in a public accounting firm. Because of the unique challenges associated with public accounting firms, this paper attempts to answer two questions: (1Does group mentoring provide a viable alternative to traditional mentoring in a public accounting firm? (2 If so, what general model might be used for implementing such a program? In answering these questions, a review of the group mentoring literature is provided, along with a suggested model for the implementation of group mentoring in a public accounting firm.

The Minimum Price Guarantee Policy before and after Real Plan

Directory of Open Access Journals (Sweden)

Jackelline Favro

2014-12-01

Full Text Available This study aims to analyze the performance of the Minimum Price Guarantee Policy - MPGPin Brazil for the main agricultural products, during the 1980s and 1990s, and especially the post-Real Plan period. The research has a bibliographic and descriptive nature. The main results showed that the MPGP remains an important tool for ensuring income to farmers and the supply of selected crops in the analyzed period, but there was a reduction of public action for the new MPGP and new private instruments has revealed efficiency

Cost accounting in Kernforschungsanlage Juelich Gesellschaft mit beschraenkter Haftung (KFA)

International Nuclear Information System (INIS)

Seidel, G.; Schilling, H.

1979-01-01

The paper gives an overview about the organization and the research program of the Kernforschungsanalage Juelich Gesellschaft mit beschraenkter Haftung (KFA). The cost accounting system is discussed in detail, cost categories, cost centers, units of production and the data flow of the cost accounting are described. The distribution of the resulting management accounting reports and all sorts of EDP-result listings of the cost accounting system is described. (A.N.)

ADMIT: a toolbox for guaranteed model invalidation, estimation and qualitative–quantitative modeling

Science.gov (United States)

Streif, Stefan; Savchenko, Anton; Rumschinski, Philipp; Borchers, Steffen; Findeisen, Rolf

2012-01-01

Summary: Often competing hypotheses for biochemical networks exist in the form of different mathematical models with unknown parameters. Considering available experimental data, it is then desired to reject model hypotheses that are inconsistent with the data, or to estimate the unknown parameters. However, these tasks are complicated because experimental data are typically sparse, uncertain, and are frequently only available in form of qualitative if–then observations. ADMIT (Analysis, Design and Model Invalidation Toolbox) is a MatLabTM-based tool for guaranteed model invalidation, state and parameter estimation. The toolbox allows the integration of quantitative measurement data, a priori knowledge of parameters and states, and qualitative information on the dynamic or steady-state behavior. A constraint satisfaction problem is automatically generated and algorithms are implemented for solving the desired estimation, invalidation or analysis tasks. The implemented methods built on convex relaxation and optimization and therefore provide guaranteed estimation results and certificates for invalidity. Availability: ADMIT, tutorials and illustrative examples are available free of charge for non-commercial use at http://ifatwww.et.uni-magdeburg.de/syst/ADMIT/ Contact: stefan.streif@ovgu.de PMID:22451270

7 CFR 1786.35 - Loss, theft, destruction, mutilation, or defacement of RUS guarantee.

Science.gov (United States)

2010-01-01

... 7 Agriculture 12 2010-01-01 2010-01-01 false Loss, theft, destruction, mutilation, or defacement... Loans Pursuant to Section 306(A) of the RE Act § 1786.35 Loss, theft, destruction, mutilation, or... circumstances of the loss, theft, or destruction of the guarantee; and (vi) The lender or holder, shall present...

Performance Guaranteed Inertia Emulation forDiesel-Wind System Feed Microgrid via ModelReference Control

Energy Technology Data Exchange (ETDEWEB)

Melin, Alexander M. [ORNL; Zhang, Yichen [University of Tennessee, Knoxville (UTK), Department of Electrical Engineering and Computer Science; Djouadi, Seddik [University of Tennessee, Knoxville (UTK), Department of Electrical Engineering and Computer Science; Olama, Mohammed M. [ORNL

2017-04-01

In this paper, a model reference control based inertia emulation strategy is proposed. Desired inertia can be precisely emulated through this control strategy so that guaranteed performance is ensured. A typical frequency response model with parametrical inertia is set to be the reference model. A measurement at a specific location delivers the information of disturbance acting on the diesel-wind system to the referencemodel. The objective is for the speed of the diesel-wind system to track the reference model. Since active power variation is dominantly governed by mechanical dynamics and modes, only mechanical dynamics and states, i.e., a swing-engine-governor system plus a reduced-order wind turbine generator, are involved in the feedback control design. The controller is implemented in a three-phase diesel-wind system feed microgrid. The results show exact synthetic inertia is emulated, leading to guaranteed performance and safety bounds.

Department of Energy Nuclear Material Protection, Control, and Accounting Program at the Mangyshlak Atomic Energy Complex, Aktau, Republic of Kazakhstan

International Nuclear Information System (INIS)

Case, R.; Berry, R.B.; Eras, A.

1998-01-01

As part of the Cooperative Threat Reduction Nuclear Material Protection, Control, and Accounting (MPC and A) Program, the US Department of Energy and Mangyshlak Atomic Energy Complex (MAEC), Aktau, Republic of Kazakstan have cooperated to enhance existing MAEC MPC and A features at the BN-350 liquid-metal fast-breeder reactor. This paper describes the methodology of the enhancement activities and provides representative examples of the MPC and A augmentation implemented at the MAEC

Blanket guarantee, deposit insurance, and risk-shifting incentive: evidence from Indonesia

OpenAIRE

Kariastanto, Bayu

2011-01-01

Indonesia established a deposit insurance system to maintain stability in its banking sector after the abolishment of blanket guarantees in 2005. Since the insurance premiums are fixed and flat, deposit insurance may create an incentive for banks to take more risks and transfer the risks to the deposit insurer. Using an option pricing based model of deposit insurance, we compute the fair deposit insurance premiums for all banks listed on the Indonesian stock exchange. We find evidence that ba...

Optimal Guaranteed Service Time and Service Level Decision with Time and Service Level Sensitive Demand

Directory of Open Access Journals (Sweden)

Sangjun Park

2014-01-01

Full Text Available We consider a two-stage supply chain with one supplier and one retailer. The retailer sells a product to customer and the supplier provides a product in a make-to-order mode. In this case, the supplier’s decisions on service time and service level and the retailer’s decision on retail price have effects on customer demand. We develop optimization models to determine the optimal retail price, the optimal guaranteed service time, the optimal service level, and the optimal capacity to maximize the expected profit of the whole supply chain. The results of numerical experiments show that it is more profitable to determine the optimal price, the optimal guaranteed service time, and the optimal service level simultaneously and the proposed model is more profitable in service level sensitive market.

GRS - Guarantee of results for grid-connected solar photovoltaic systems; GRS - Garantierte Resultate von Solarstromanlagen

Energy Technology Data Exchange (ETDEWEB)

Meier, Ch.; Frei, R.

2001-07-01

This final report for the Swiss Federal Office of Energy describes the development of a performance guarantee for the power delivered by grid-connected photovoltaic (PV) power plant. This is important for investors, who need to be able to calculate the price of the energy produced by the PV plant. The report examines the results of various case studies and experience gained with GRS contracts developed in different countries including Switzerland, the Netherlands, France and Germany. The problems encountered, which provided feedback for the further development of the contract presented in the report, are discussed. The model contract, which proposes a framework which provides many possible variations and adaptations, is presented in detail. Various problem areas such as guaranteed energy yield, meteorological references, correction methods, failure detection, dispute settlement and many other points are covered.

Automated processing of nuclear materials accounting data

International Nuclear Information System (INIS)

Straka, J.; Pacak, P.; Moravec, J.

1980-01-01

An automated system was developed of nuclear materials accounting in Czechoslovakia. The system allows automating data processing including data storage. It comprises keeping records of inventories and material balance. In designing the system, the aim of the IAEA was taken into consideration, ie., building a unified information system interconnected with state-run systems of accounting and checking nuclear materials in the signatory countries of the non-proliferation treaty. The nuclear materials accounting programs were written in PL-1 and were tested at an EC 1040 computer at UJV Rez where also the routine data processing takes place. (B.S.)

7 CFR 1955.12 - Acquisition of property which served as security for a loan guarantee by FmHA or its successor...

Science.gov (United States)

2010-01-01

... Chattel Property § 1955.12 Acquisition of property which served as security for a loan guarantee by FmHA... 7 Agriculture 14 2010-01-01 2009-01-01 true Acquisition of property which served as security for a loan guarantee by FmHA or its successor agency under Public Law 103-354 or at sale by another...

Patient Protection and Affordable Care Act; HHS Notice of Benefit and Payment Parameters for 2018; Amendments to Special Enrollment Periods and the Consumer Operated and Oriented Plan Program. Final rule.

Science.gov (United States)

2016-12-22

This final rule sets forth payment parameters and provisions related to the risk adjustment program; cost-sharing parameters and cost-sharing reductions; and user fees for Federally-facilitated Exchanges and State-based Exchanges on the Federal platform. It also provides additional guidance relating to standardized options; qualified health plans; consumer assistance tools; network adequacy; the Small Business Health Options Programs; stand-alone dental plans; fair health insurance premiums; guaranteed availability and guaranteed renewability; the medical loss ratio program; eligibility and enrollment; appeals; consumer-operated and oriented plans; special enrollment periods; and other related topics.

50 CFR 679.84 - Rockfish Program recordkeeping, permits, monitoring, and catch accounting.

Science.gov (United States)

2010-10-01

..., monitoring, and catch accounting. 679.84 Section 679.84 Wildlife and Fisheries FISHERY CONSERVATION AND..., permits, monitoring, and catch accounting. (a) Recordkeeping and reporting. See § 679.5(r). (b) Permits... cooperative or rockfish limited access fishery. The requirements under paragraphs (c)(1) through (9) of this...

Efektivitas Program Pelayanan Jaminan Kesehatan Daerah (JAMKESDA) di Rumah Sakit Umum Kota Bitung

OpenAIRE

Pipa, Felix; Lengkong, Daicy; Rorong, Arie

2015-01-01

Hospital is a health care institution that organizes personal health services in plenary thatprovides inpatient, outpatient, and emergency department. In connection with the Hospital opened healthservices through programs that one Regional Health Insurance program (JAMKESDA) which is aprogram for the poor that health care costs are guaranteed by the Government.This study is intended to answer the "Is service health insurance program area (JAMKESDA) in the cityof Bitung is already effective. T...

Using Collaboration for Curriculum Change in Accounting Higher Education

Science.gov (United States)

Pickering, Beth Marie

2013-01-01

This qualitative, descriptive case study researched the collaborative curriculum development process in accounting higher education. This study was needed because accounting education, as a professional program, needs to be continually reviewed and updated in order to keep abreast of changes in the business field. This content is developed through…

Material control and accounting self-test program design

International Nuclear Information System (INIS)

Eggers, R.F.; Wilson, R.L.; Byers, K.R.

1981-01-01

This paper describes a controversial but potentially beneficial MCandA strategy that has not been widely attempted in the past, called Self-Test. In this strategy a processor of Strategic Special Nuclear Material (SSNM) devises a program of internally administered tests to determine if the MCandA system performs in a reliable, expedient manner in the face of a simulated loss or compromise. Self-Test procedures would include, for example, the actual removal of SSNM from process equipment in order to determine whether the MCandA system will detect the simulated theft. Self-Test programs have several potential problems. However, an approach with the potential for solving many of these problems has been devised and is discussed

Supply guarantee initiatives for nuclear fuel materials and services and their compatibility with the market

International Nuclear Information System (INIS)

Nagano, Koji

2009-01-01

This paper first discusses where and why those ideas for nuclear fuel supply assurance and guarantee mechanisms came out, and attempts to draw a comparison among the proposed schemes and thereby examine possible steps forward. (author)

I design of the system of social accounting for the agricultural cooperative companies

Directory of Open Access Journals (Sweden)

Yamira Mirabal González

2014-06-01

Full Text Available The design and implementation of different instruments of evaluation of the social administration has demonstrated the theoretical and methodological inadequacies in its conception, lacking all as regularity of a specific countable system that allows the registration, the evaluation and the foundation of the process of taking of decisions in the environment of the social administration of the cooperative companies.  The scientific problem of the present work consists in that: "The current countable system of the cooperatives doesn't respond to its dual character, as economic company with high social purpose, when presenting an exclusively economic-financial focus that doesn't include the contabilization of its social acting."   The general objective, it is directed to: "To design a System of Social Accounting (SCS for the agricultural cooperative companies that it allows their integration to the current countable system, starting from the contabilization of their social acting, constituting a tool for the administration process and the taking of decisions."   The specific objectives of the investigation that allow the execution of the general objective are:  1. To define the elements that conform the System of Social Accounting in the cooperative companies.   2. To establish the relationships among the elements that conform the System of Social Accounting.  3. To schematize the designed System of Social Accounting.  The main results of the investigation are centered in: Determination of the elements that conform the System of Social Accounting, definition of the relationships that settle down among this elements and they guarantee their operation and graphic representation of this system.   System of Social Accounting, contabilization, social operations.

20 CFR 668.610 - How is this accountability documented and fulfilled?

Science.gov (United States)

2010-04-01

... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false How is this accountability documented and... LABOR INDIAN AND NATIVE AMERICAN PROGRAMS UNDER TITLE I OF THE WORKFORCE INVESTMENT ACT Accountability for Services and Expenditures § 668.610 How is this accountability documented and fulfilled? (a) Each...

76 FR 38577 - Bond Guarantee Program

Science.gov (United States)

2011-07-01

... notes or bonds, including the principal, interest, and call premiums not to exceed 30 years, issued by CDFIs to finance loans for eligible community or economic development purposes. The bonds or notes will... accordance with Federal credit policy, moreover, the Federal Financing Bank (FFB), a body corporate and...

Improving awareness, accountability, and access through health coaching

Science.gov (United States)

Liddy, Clare; Johnston, Sharon; Irving, Hannah; Nash, Kate; Ward, Natalie

2015-01-01

Abstract Objective To assess patients’ experiences with and perceptions of health coaching as part of their ongoing care. Design A qualitative research design using semistructured interviews that were recorded and transcribed verbatim. Setting Ottawa, Ont. Participants Eleven patients (> 18 years of age) enrolled in a health coaching pilot program who were at risk of or diagnosed with type 2 diabetes. Methods Patients’ perspectives were assessed with semistructured interviews. Interviews were conducted with 11 patients at the end of the pilot program, using a stratified sampling approach to ensure maximum variation. Main findings All patients found the overall experience with the health coaching program to be positive. Patients believed the health coaching program was effective in increasing awareness of how diabetes affected their bodies and health, in building accountability for their health-related actions, and in improving access to care and other health resources. Conclusion Patients perceive one-on-one health coaching as an acceptable intervention in their ongoing care. Patients enrolled in the health coaching pilot program believed that there was an improvement in access to care, health literacy, and accountability, all factors considered to be precursors to behavioural change. PMID:25932483