Sample records for accountability act hipaa
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2013-01-25
The Department of Health and Human Services (HHS or ``the Department'') is issuing this final rule to: Modify the Health Insurance Portability and Accountability Act (HIPAA) Privacy, Security, and Enforcement Rules to implement statutory amendments under the Health Information Technology for Economic and Clinical Health Act (``the HITECH Act'' or ``the Act'') to strengthen the privacy and security protection for individuals' health information; modify the rule for Breach Notification for Unsecured Protected Health Information (Breach Notification Rule) under the HITECH Act to address public comment received on the interim final rule; modify the HIPAA Privacy Rule to strengthen the privacy protections for genetic information by implementing section 105 of Title I of the Genetic Information Nondiscrimination Act of 2008 (GINA); and make certain other modifications to the HIPAA Privacy, Security, Breach Notification, and Enforcement Rules (the HIPAA Rules) to improve their workability and effectiveness and to increase flexibility for and decrease burden on the regulated entities.
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Family Caregiver Research and the HIPAA Factor
Albert, Steven M.; Levine, Carol
2005-01-01
Research in family caregiving recently has become more challenging because of the strict protection of privacy mandated in the Health Insurance Portability and Accountability Act (HIPAA) of 1996. We ask when should Institutional Review Boards (IRBs) follow HIPAA rules to the letter and when might they use the waiver option? What is the appropriate…
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2011-05-31
... 164 HIPAA Privacy Rule Accounting of Disclosures Under the Health Information Technology for Economic... Secretary 45 CFR Part 164 RIN 0991-AB62 HIPAA Privacy Rule Accounting of Disclosures Under the Health... accounting of disclosures of protected health information. The purpose of these modifications is, in part, to...
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HIPAA brings new requirements, new opportunities.
Moynihan, J J; McLure, M L
2000-03-01
The passage of the Health Insurance Portability and Accountability Act of 1996 (HIPAA) brought with it the need for Federal rules to implement the act's simplification and cost-reduction efforts. HHS has published proposed rules related to security for the electronic transmission of health information, privacy of individually identifiable health information, transactions and code sets, and national provider and employer identifiers. Additional proposed rules will be published this year for claims attachments and health plan identifiers. Although HIPAA does not require providers to conduct business electronically, the new standards give providers the opportunity to reduce healthcare administrative costs significantly and undertake electronic commerce efficiently and cost-effectively.
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Nichols, L M; Blumberg, L J
1998-01-01
The Health Insurance Portability and Accountability Act (HIPAA) of 1996 has been praised and criticized for asserting federal authority to regulate health insurance. We review the history of federalism and insurance regulation and find that HIPAA is less of a departure from traditional federal authority than it is an application of existing tools to meet evolving health policy goals. This interpretation could clarify future health policy debates about appropriate federal and state responsibilities. We also report on the insurance environments and the HIPAA implementation choices of thirteen states. We conclude with criteria for judging the success of HIPAA and the evolving federal/state partnership in health insurance regulation.
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HIPAA for physicians in the information age.
Kavoussi, Shaheen C; Huang, John J; Tsai, James C; Kempton, James E
2014-08-01
The increased prominence of electronic health records, email, mobile devices, and social media has transformed the health care environment by providing both physicians and patients with opportunities for rapid communication and knowledge exchange. However, these technological advances require increased attention to patient privacy under the Health Insurance Portability and Accountability Act (HIPAA). Instant access to large amounts of electronic protected health information (PHI) merits the highest standard of network security and HIPAA training for all staff members. Physicians are responsible for protecting PHI stored on portable devices. Personal, residential, and public wireless connections are not certified with HIPAA-compliant Business Associate Agreements and are unsuitablefor PHI. A professional and privacy-oriented approach to electronic communication, online activity, and social media is imperative to maintaining public trust in physician integrity. As new technologies are integrated into health care practice, the assurance of privacy will encourage patients to continue to seek medical care.
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New HIPAA rules: a guide for radiology providers.
Dresevic, Adrienne; Mikel, Clinton
2013-01-01
The Office for Civil Rights issued its long awaited final regulations modifying the HIPAA privacy, security, enforcement, and breach notification rules--the HIPAA Megarule. The new HIPAA rules will require revisions to Notice of Privacy Practices, changes to business associate agreements, revisions to HIPAA privacy and security policies and procedures, and an overall assessment of HIPAA compliance. The HIPAA Megarule formalizes the HITECH Act requirements, and makes it clear that the OCRs ramp up of HIPAA enforcement is not merely a passing trend. The new rules underscore that both covered entities and business associates must reassess and strengthen HIPAA compliance.
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Directory of Open Access Journals (Sweden)
Norisse Tellman
2010-11-01
Full Text Available The Health Insurance Portability and Accountability Act (HIPAA privacy rule was enacted to protect patients’ personal health information from undue disclosure. Despite its intention to protect patients, recent reports suggest that HIPAA restrictions may be negatively impacting health research. Quantitative, visual geographical and statistical analysis of zip code geographical information systems (GIS mapping, comparing 3-digit HIPAA-compliant and 5-digit HIPAA-non-compliant simulated data, was chosen to identify and describe the type of distortion that may result. It was found that unmitigated HIPAA compliance with HIPAA mapping rules distorted the GIS zip code data by 28% leading to erroneous results. Thus, compliance with HIPAA privacy rule when mapping may lead investigators to publish erroneous GIS maps.
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2010-05-03
...-AB62 HIPAA Privacy Rule Accounting of Disclosures Under the Health Information Technology for Economic... disclosures, the administrative burden on covered entities and business associates of accounting for such...: HITECH Accounting of Disclosures, Hubert H. Humphrey Building, Room 509F, 200 Independence Avenue, SW...
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Technology in Counselor Education: HIPAA and HITECH as Best Practice
Wilkinson, Tyler; Reinhardt, Rob
2015-01-01
The use of technology in counseling is expanding. Ethical use of technology in counseling practice is now a stand-alone section in the 2014 American Counseling Association "Code of Ethics." The Health Insurance Portability and Accountability Act (HIPAA) and the Health Information Technology for Economic and Clinical Health (HITECH) Act…
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Compliance with HIPAA security standards in U.S. Hospitals.
Davis, Diane; Having, Karen
2006-01-01
With the widespread use of computer networks, the amount of information stored electronically has grown exponentially, resulting in increased concern for privacy and security of information. The healthcare industry has been put to the test with the federally mandated Health Insurance Portability and Accountability Act (HIPAA) of 1996. To assess the compliance status of HIPAA security standards, a random sample of 1,000 U.S. hospitals was surveyed in January 2004, yielding a return rate of 29 percent. One year later, a follow-up survey was sent to all previous respondents, with 50 percent replying. HIPAA officers'perceptions of security compliance in 2004 and 2005 are compared in this article. The security standards achieving the highest level of compliance in both 2004 and 2005 were obtaining required business associate agreements and physical safeguards to limit access to electronic information systems. Respondents indicated least compliance both years in performing periodic evaluation of security practices governed by the Security Rule. Roadblocks, threats, problems and solutions regarding HIPAA compliance are discussed. This information may be applied to current and future strategies toward maintaining security of information systems throughout the healthcare industry.
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Security measures required for HIPAA privacy.
Amatayakul, M
2000-01-01
HIPAA security requirements include administrative, physical, and technical services and mechanisms to safeguard confidentiality, availability, and integrity of health information. Security measures, however, must be implemented in the context of an organization's privacy policies. Because HIPAA's proposed privacy rules are flexible and scalable to account for the nature of each organization's business, size, and resources, each organization will be determining its own privacy policies within the context of the HIPAA requirements and its security capabilities. Security measures cannot be implemented in a vacuum.
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Impact of HIPAA's minimum necessary standard on genomic data sharing.
Evans, Barbara J; Jarvik, Gail P
2018-04-01
This article provides a brief introduction to the Health Insurance Portability and Accountability Act of 1996 (HIPAA) Privacy Rule's minimum necessary standard, which applies to sharing of genomic data, particularly clinical data, following 2013 Privacy Rule revisions. This research used the Thomson Reuters Westlaw database and law library resources in its legal analysis of the HIPAA privacy tiers and the impact of the minimum necessary standard on genomic data sharing. We considered relevant example cases of genomic data-sharing needs. In a climate of stepped-up HIPAA enforcement, this standard is of concern to laboratories that generate, use, and share genomic information. How data-sharing activities are characterized-whether for research, public health, or clinical interpretation and medical practice support-affects how the minimum necessary standard applies and its overall impact on data access and use. There is no clear regulatory guidance on how to apply HIPAA's minimum necessary standard when considering the sharing of information in the data-rich environment of genomic testing. Laboratories that perform genomic testing should engage with policy makers to foster sound, well-informed policies and appropriate characterization of data-sharing activities to minimize adverse impacts on day-to-day workflows.
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A HIPAA-compliant architecture for securing clinical images
Liu, Brent J.; Zhou, Zheng; Huang, H. K.
2005-04-01
The HIPAA (Health Insurance Portability and Accountability Act, Instituted April 2003) Security Standards mandate health institutions to protect health information against unauthorized use or disclosure. One approach to addressing this mandate is by utilizing user access control and generating audit trails of the various authorized as well as unauthorized user access of health data. Although most current clinical image systems (eg, PACS) have components that generate log files as a solution to address the HIPAA mandate, there is a lack of methodology to obtain and synthesize the pertinent data from the large volumes of log file data generated by these multiple components within a PACS. We have designed and developed a HIPAA Compliant Architecture specifically for tracking and auditing the image workflow of clinical imaging systems such as PACS. As an initial first step, a software toolkit was implemented based on the HIPAA Compliant architecture. The toolkit was implemented within a testbed PACS Simulator located in the Image Processing and Informatics (IPI) lab at the University of Southern California. Evaluation scenarios were developed where different user types performed legal and illegal access of PACS image data within each of the different components in the PACS Simulator. Results were based on whether the scenarios of unauthorized access were correctly identified and documented as well as normal operational activity.
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Integration of LDSE and LTVS logs with HIPAA compliant auditing system (HCAS)
Zhou, Zheng; Liu, Brent J.; Huang, H. K.; Guo, Bing; Documet, Jorge; King, Nelson
2006-03-01
The deadline of HIPAA (Health Insurance Portability and Accountability Act) Security Rules has passed on February 2005; therefore being HIPAA compliant becomes extremely critical to healthcare providers. HIPAA mandates healthcare providers to protect the privacy and integrity of the health data and have the ability to demonstrate examples of mechanisms that can be used to accomplish this task. It is also required that a healthcare institution must be able to provide audit trails on image data access on demand for a specific patient. For these reasons, we have developed a HIPAA compliant auditing system (HCAS) for image data security in a PACS by auditing every image data access. The HCAS was presented in 2005 SPIE. This year, two new components, LDSE (Lossless Digital Signature Embedding) and LTVS (Patient Location Tracking and Verification System) logs, have been added to the HCAS. The LDSE can assure medical image integrity in a PACS, while the LTVS can provide access control for a PACS by creating a security zone in the clinical environment. By integrating the LDSE and LTVS logs with the HCAS, the privacy and integrity of image data can be audited as well. Thus, a PACS with the HCAS installed can become HIPAA compliant in image data privacy and integrity, access control, and audit control.
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HIPAA is larger and more complex than Y2K.
Tempesco, J W
2000-07-01
The Health Insurance Portability and Accountability Act of 1996 (HIPAA) is a larger and more complex problem than Y2K ever was. According to the author, the costs associated with a project of such unending scope and in support of intrusion into both information and operational systems of every health care transaction will be incalculable. Some estimate that the administrative simplification policies implemented through HIPAA will save billions of dollars annually, but it remains to be seen whether the savings will outweigh implementation and ongoing expenses associated with systemwide application of the regulations. This article addresses the rules established for electronic data interchange, data set standards for diagnostic and procedure codes, unique identifiers, coordination of benefits, privacy of individual health care information, electronic signatures, and security requirements.
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1997-12-29
This document addresses certain issues arising under the group market portability provisions added by the Health Insurance Portability and Accountability Act of 1996 (HIPAA) with respect to employees (or their dependents) who, until the effective date of the HIPAA nondiscrimination provisions, were denied coverage under a group health plan, including group health insurance coverage, because of a health status-related factor.
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Armstrong, David; Kline-Rogers, Eva; Jani, Sandeep M; Goldman, Edward B; Fang, Jianming; Mukherjee, Debabrata; Nallamothu, Brahmajee K; Eagle, Kim A
2005-05-23
Implementation of the Health Insurance Portability and Accountability Act (HIPAA) Privacy Rule has the potential to affect data collection in outcomes research. To examine the extent to which data collection may be affected by the HIPAA Privacy Rule, we used a quasi-experimental pretest-posttest study design to assess participation rates with informed consent in 2 cohorts of patients eligible for the University of Michigan Acute Coronary Syndrome registry. The pre-HIPAA period included telephone interviews conducted at 6 months that sought verbal informed consent from patients. In the post-HIPAA period, informed consent forms were mailed to ask for permission to call to conduct a telephone interview. The primary outcome measure was the percentage of patients who provided consent. Incremental costs associated with the post-HIPAA period were also assessed. The pre-HIPAA period included 1221 consecutive patients with acute coronary syndrome, and the post-HIPAA period included 967 patients. Consent for follow-up declined from 96.4% in the pre-HIPAA period to 34.0% in the post-HIPAA period (Pconsent forms during the post-HIPAA period were older, were more likely to be married, and had lower mortality rates at 6 months. Incremental costs for complying with the HIPAA Privacy Rule were $8704.50 for the first year and $4558.50 annually thereafter. The HIPAA Privacy Rule significantly decreases the number of patients available for outcomes research and introduces selection bias in data collection for patient registries.
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Karasz, Hilary N.; Eiden, Amy; Bogan, Sharon
2013-01-01
Text messaging is a powerful communication tool for public health purposes, particularly because of the potential to customize messages to meet individuals’ needs. However, using text messaging to send personal health information requires analysis of laws addressing the protection of electronic health information. The Health Insurance Portability and Accountability Act (HIPAA) Security Rule is written with flexibility to account for changing technologies. In practice, however, the rule leads to uncertainty about how to make text messaging policy decisions. Text messaging to send health information can be implemented in a public health setting through 2 possible approaches: restructuring text messages to remove personal health information and retaining limited personal health information in the message but conducting a risk analysis and satisfying other requirements to meet the HIPAA Security Rule. PMID:23409902
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The complexities of HIPAA and administration simplification.
Mozlin, R
2000-11-01
The Health Insurance Portability and Accessibility Act (HIPAA) was signed into law in 1996. Although focused on information technology issues, HIPAA will ultimately impact day-to-day operations at multiple levels within any clinical setting. Optometrists must begin to familiarize themselves with HIPAA in order to prepare themselves to practice in a technology-enriched environment. Title II of HIPAA, entitled "Administration Simplification," is intended to reduce the costs and administrative burden of healthcare by standardizing the electronic transmission of administrative and financial transactions. The Department of Health and Human Services is expected to publish the final rules and regulations that will govern HIPAA's implementation this year. The rules and regulations will cover three key aspects of healthcare delivery: electronic data interchange (EDI), security and privacy. EDI will standardize the format for healthcare transactions. Health plans must accept and respond to all transactions in the EDI format. Security refers to policies and procedures that protect the accuracy and integrity of information and limit access. Privacy focuses on how the information is used and disclosure of identifiable health information. Security and privacy regulations apply to all information that is maintained and transmitted in a digital format and require administrative, physical, and technical safeguards. HIPAA will force the healthcare industry to adopt an e-commerce paradigm and provide opportunities to improve patient care processes. Optometrists should take advantage of the opportunity to develop more efficient and profitable practices.
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HIPAA and patient care: the role for professional judgment.
Lo, Bernard; Dornbrand, Laurie; Dubler, Nancy N
2005-04-13
Federal health privacy regulations, commonly known as the Health Insurance Portability and Accountability Act (HIPAA) regulations, came into effect in April 2003. Many clinicians and institutions have relied on consultants and risk managers to tell them how to implement these regulations. Much of the controversy and confusion over the HIPAA regulations concern so-called incidental disclosures. Some interpretations of the privacy regulations would limit essential communication and compromise good patient care. This article analyzes misconceptions regarding what the regulations say about incidental disclosures and discusses the reasons for such misunderstandings. Many misconceptions arise from gaps in the regulations. These gaps are appropriately filled by professional judgment informed by ethical guidelines. The communication should be necessary and effective for good patient care, and the risks of a breach of confidentiality should be proportional to the likely benefit for the patient's care. The alternative for communication should be impractical. We offer specific recommendations to help physicians think through what incidental disclosures in patient care are ethically permissible and what safeguards ought to be taken. Physicians should work with risk managers and practice administrators to develop policies that promote good communication in patient care, while taking appropriate steps to protect patient privacy.
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Freundlich, Robert E; Freundlich, Katherine L; Drolet, Brian C
2017-11-25
Electronic communication is a topic that applies broadly to the professional activities of every physician and the pager has been the gold standard of communication for decades. We believe that this is a dated technology that is holding clinicians back from better, more efficient alternatives, particularly smartphones. In this manuscript, we examine the paradoxical reliance on pagers in academic medicine, at a time when the use of smartphones and text messaging is the subject of intense scrutiny with respect to its standing under the Health Insurance Portability and Accountability Act (HIPAA). We provide previously unreported data regarding the electronic communication practices of academic medical centers in the United States, which we obtained through a survey of Designated Institutional Officials. These data highlight both the controversy around text messaging and HIPAA and a puzzling widespread reliance on pagers as an alternative.
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A Certificate Authority (CA-based cryptographic solution for HIPAA privacy/security regulations
Directory of Open Access Journals (Sweden)
Sangram Ray
2014-07-01
Full Text Available The Health Insurance Portability and Accountability Act (HIPAA passed by the US Congress establishes a number of privacy/security regulations for e-healthcare systems. These regulations support patients’ medical privacy and secure exchange of PHI (protected health information among medical practitioners. Three existing HIPAA-based schemes have been studied but appear to be ineffective as patients’ PHI is stored in smartcards. Moreover, carrying a smartcard during a treatment session and accessing PHI from different locations results in restrictions. In addition, authentication of the smartcard presenter would not be possible if the PIN is compromised. In this context, we propose an MCS (medical center server should be located at each hospital and accessed via the Internet for secure handling of patients’ PHI. All entities of the proposed e-health system register online with the MCS, and each entity negotiates a contributory registration key, where public-key certificates issued and maintained by CAs are used for authentication. Prior to a treatment session, a doctor negotiates a secret session key with MCS and uploads/retrieves patients’ PHI securely. The proposed scheme has five phases, which have been implemented in a secure manner for supporting HIPAA privacy/security regulations. Finally, the security aspects, computation and communication costs of the scheme are analyzed and compared with existing methods that display satisfactory performance.
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HIPAA-protecting patient confidentiality or covering something else?
Directory of Open Access Journals (Sweden)
Robbins RA
2013-10-01
Full Text Available No abstract available. Article truncated at 150 words. A case of a physician fired from the Veterans Administration (VA for violation of the Health Care Portability and Accountability Act of 1996 (HIPAA illustrates a problem with both the law and the VA. Anil Parikh, a VA physician at the Jesse Brown VA in Chicago, was dismissed on a charge of making unauthorized disclosures of confidential patient information on October 19, 2007. On January 3, 2011 the Merit Systems Protection Board (MSPB reversed Dr. Parikh’s removal. Dr. Parikh's initially made disclosures to the VA Office of Inspector General and to Senator Barack Obama and Congressman Luis Gutierrez, in whose district the Jesse Brown VA lies. Dr. Parikh alleged that there were systematic problems within the Jesse Brown VA that resulted in untimely and inadequate patient care. The confidential patient information Parikh disclosed included examples of the misdiagnoses and misdirection of patients within the hospital. Specifically, Dr. Parikh alleged that …
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Joshi, Sanjaya
2008-01-01
A review of the current challenges, trends and initiatives around the various regulations as related to Health Informatics in the United States is presented. A summary of the functions in a workflow-based approach organized into the process and compliance for HIPAA, secure email and fax communications interfaces, e-prescriptions and patient safety and the health information technology savings claims versus costs follows: HIPAA compliance is complex; data interoperability and integration remains difficult.Email and faxing is possible with current over-the-shelf technologies within the purview of the HIPAA Security and Privacy rule.Integration of e-prescribing and NPI data is an area where health informatics can make a real difference.Medical errors remain high.There are no real savings yet from the usage of health information technologies; the costs for implementation remain high, and the business model has not evolved to meet the needs.Health Information Technology (Health IT) projects continue to have a significant failure rate; Open Source technologies are a viable alternative both for cost reduction and scalability. A discussion on the macro view of health informatics is also presented within the context of healthcare models and a comparison of the U.S. system against other countries.
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HIPAA, HIPAA, Hooray? Current Challenges and Initiatives in Health Informatics in the United States
Directory of Open Access Journals (Sweden)
Sanjaya Joshi
2008-01-01
Full Text Available A review of the current challenges, trends and initiatives around the various regulations as related to Health Informatics in the United States is presented.A summary of the functions in a workflow-based approach organized into the process and compliance for HIPAA, secure email and fax communications interfaces, e-prescriptions and patient safety and the health information technology savings claims versus costs follows: * HIPAA compliance is complex; data interoperability and integration remains difficult. * Email and faxing is possible with current over-the-shelf technologies within the purview of the HIPAA Security and Privacy rule. * Integration of e-prescribing and NPI data is an area where health informatics can make a real difference. * Medical errors remain high. * There are no real savings yet from the usage of health information technologies; the costs for implementation remain high, and the business model has not evolved to meet the needs. * Health Information Technology (Health IT projects continue to have a significant failure rate; Open Source technologies are a viable alternative both for cost reduction and scalability.A discussion on the macro view of health informatics is also presented within the context of healthcare models and a comparison of the U.S. system against other countries.
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Yaraghi, Niam; Gopal, Ram D
2018-03-01
Policy Points: Frequent data breaches in the US health care system undermine the privacy of millions of patients every year-a large number of which happen among business associates of the health care providers that continue to gain unprecedented access to patients' data as the US health care system becomes digitally integrated. Implementation of the HIPAA Omnibus Rules in 2013 has led to a significant decrease in the number of privacy breach incidents among business associates. Frequent data breaches in the US health care system undermine the privacy of millions of patients every year. A large number of such breaches happens among business associates of the health care providers that continue to gain unprecedented access to patients' data as the US health care system becomes digitally integrated. The Omnibus Rules of the Health Insurance Portability and Accountability Act (HIPAA), which were enacted in 2013, significantly increased the regulatory oversight and privacy protection requirements of business associates. The objective of this study is to empirically examine the effects of this shift in policy on the frequency of medical privacy breaches among business associates in the US health care system. The findings of this research shed light on how regulatory efforts can protect patients' privacy. Using publicly available data on breach incidents between October 2009 and August 2017 as reported by the Office for Civil Rights (OCR), we conducted an interrupted time-series analysis and a difference-in-differences analysis to examine the immediate and long-term effects of implementation of HIPAA omnibus rules on the frequency of medical privacy breaches. We show that implementation of the omnibus rules led to a significant reduction in the number of breaches among business associates and prevented 180 privacy breaches from happening, which could have affected nearly 18 million Americans. Implementation of HIPAA omnibus rules may have been a successful federal policy
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HIPAA Compliance with Mobile Devices Among ACGME Programs.
McKnight, Randall; Franko, Orrin
2016-05-01
To analyze self-reported HIPAA compliance with mobile technologies among residents, fellows, and attendings at ACGME training programs. A digital survey was sent to 678 academic institutions over a 1-month period. 2427 responses were analyzed using Chi-squared tests for independence. Post-hoc Bonferroni correction was applied for all comparisons between training levels, clinical setting, and specialty. 58 % of all residents self-report violating HIPAA by sharing protected health information (PHI) via text messaging with 27 % reporting they do it "often" or "routinely" compared to 15-19 % of attendings. For all specialties, 35 % of residents use text messaging photo or video sharing with PHI. Overall, 5 % of respondents "often" or "routinely" used HIPAA compliant (HCApps) with no significant differences related to training level. 20 % of residents admitted to using non-encrypted email at some point. 53 % of attendings and 41 % of residents utilized encrypted email routinely. Physicians from surgical specialties compared to non-surgical specialties demonstrated higher rates of HIPAA violations with SMS use (35 % vs. 17.7 %), standard photo/video messages (16.3 % vs. 4.7 %), HCApps (10.9 % vs. 4.9 %), and non-HCApps (5.6 % vs 1.5 %). The most significant barriers to complying with HIPAA were inconvenience (58 %), lack of knowledge (37 %), unfamiliarity (34 %), inaccessible (29 %) and habit (24 %). Medical professionals must acknowledge that despite laws to protect patient confidentiality in the era of mobile technology, over 50 % of current medical trainees knowingly violate these rules regularly despite the threat of severe consequences. The medical community must further examine the reason for these inconsistencies and work towards possible solutions.
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42 CFR 403.812 - HIPAA privacy, security, administrative data standards, and national identifiers.
2010-10-01
... 42 Public Health 2 2010-10-01 2010-10-01 false HIPAA privacy, security, administrative data... Prescription Drug Discount Card and Transitional Assistance Program § 403.812 HIPAA privacy, security, administrative data standards, and national identifiers. (a) HIPAA covered entities. An endorsed sponsor is a...
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Yang, Che-Ming; Lin, Herng-Ching; Chang, Polun; Jian, Wen-Shan
2006-06-01
The protection of patients' health information is a very important concern in the information age. The purpose of this study is to ascertain what constitutes an effective legal framework in protecting both the security and privacy of health information, especially electronic medical records. All sorts of bills regarding electronic medical data protection have been proposed around the world including Health Insurance Portability and Accountability Act (HIPAA) of the U.S. The trend of a centralized bill that focuses on managing computerized health information is the part that needs our further attention. Under the sponsor of Taiwan's Department of Health (DOH), our expert panel drafted the "Medical Information Security and Privacy Protection Guidelines", which identifies nine principles and entails 12 articles, in the hope that medical organizations will have an effective reference in how to manage their medical information in a confidential and secured fashion especially in electronic transactions.
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Directory of Open Access Journals (Sweden)
Saurabh Mishra
2013-12-01
Full Text Available In today’s world, the concept of implementing any standard is very much necessary for any nation to stand on a global level. Medical tourism is one of the most emerging industries in India. Many tourists from different nations travel across the world in order to reach India for medical facilities. There are several reasons for choosing this destination which includes reduced cost, lesser waiting time, well-trained Doctors and advanced technology as well. But at the same time, what hinders the growth of medical tourism in India is that the security measures in relation to data confidentiality and privacy is not up to the mark. There is a need for a specific and global standard so that the quality of service is improved which will also make the medical sector more reliable for the medical tourists here. U.S. is one of the major hosts in the field of medical tourism but the major problem is the high cost and long waiting queues. The major reason for choosing US as a place for availing medical services is the standard of services and a better level of data security. HIPAA (Health Insurance Portability and Accountability Act was enacted in 1996 in the U.S.in order to protect the health related information of the patients. If any standard of such a nature is implemented in India then it will be a boom to the medical tourism industry in India. This paper deals with the benefits of implementing HIPAA in India, taking in course the share of Medical Tourism in the GDP of the Nation.
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2013-01-25
... RIN 0945-AA03 Modifications to the HIPAA Privacy, Security, Enforcement, and Breach Notification Rules... HIPAA Privacy, Security, Breach Notification, and Enforcement Rules (the HIPAA Rules) to improve their... entities Total cost Notices of Privacy Practices.. 700,000 covered $55.9 million. entities. Breach...
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VOIP for Telerehabilitation: A Risk Analysis for Privacy, Security, and HIPAA Compliance
Watzlaf, Valerie J.M.; Moeini, Sohrab; Firouzan, Patti
2010-01-01
Voice over the Internet Protocol (VoIP) systems such as Adobe ConnectNow, Skype, ooVoo, etc. may include the use of software applications for telerehabilitation (TR) therapy that can provide voice and video teleconferencing between patients and therapists. Privacy and security applications as well as HIPAA compliance within these protocols have been questioned by information technologists, providers of care and other health care entities. This paper develops a privacy and security checklist that can be used within a VoIP system to determine if it meets privacy and security procedures and whether it is HIPAA compliant. Based on this analysis, specific HIPAA criteria that therapists and health care facilities should follow are outlined and discussed, and therapists must weigh the risks and benefits when deciding to use VoIP software for TR. PMID:25945172
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VOIP for Telerehabilitation: A Risk Analysis for Privacy, Security, and HIPAA Compliance.
Watzlaf, Valerie J M; Moeini, Sohrab; Firouzan, Patti
2010-01-01
Voice over the Internet Protocol (VoIP) systems such as Adobe ConnectNow, Skype, ooVoo, etc. may include the use of software applications for telerehabilitation (TR) therapy that can provide voice and video teleconferencing between patients and therapists. Privacy and security applications as well as HIPAA compliance within these protocols have been questioned by information technologists, providers of care and other health care entities. This paper develops a privacy and security checklist that can be used within a VoIP system to determine if it meets privacy and security procedures and whether it is HIPAA compliant. Based on this analysis, specific HIPAA criteria that therapists and health care facilities should follow are outlined and discussed, and therapists must weigh the risks and benefits when deciding to use VoIP software for TR.
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VOIP for Telerehabilitation: A Risk Analysis for Privacy, Security, and HIPAA Compliance
Directory of Open Access Journals (Sweden)
Valerie J.M. Watzlaf
2010-10-01
Full Text Available Voice over the Internet Protocol (VoIP systems such as Adobe ConnectNow, Skype, ooVoo, etc. may include the use of software applications for telerehabilitation (TR therapy that can provide voice and video teleconferencing between patients and therapists. Privacy and security applications as well as HIPAA compliance within these protocols have been questioned by information technologists, providers of care, and other health care entities. This paper develops a privacy and security checklist that can be used within a VoIP system to determine if it meets privacy and security procedures and whether it is HIPAA compliant. Based on this analysis, specific HIPAA criteria that therapists and health care facilities should follow are outlined and discussed, and therapists must weigh the risks and benefits when deciding to use VoIP software for TR.
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Federal Funding Accountability and Transparency Act frequently asked questions
One stop shop for Federal Funding Accountability and Transparency Act (FFATA) questions. This frequently asked document will assist with Federal Funding Accountability and Transparency Act (FFATA) related questions.
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Privacy in the digital world: medical and health data outside of HIPAA protections.
Glenn, Tasha; Monteith, Scott
2014-11-01
Increasing quantities of medical and health data are being created outside of HIPAA protection, primarily by patients. Data sources are varied, including the use of credit cards for physician visit and medication co-pays, Internet searches, email content, social media, support groups, and mobile health apps. Most medical and health data not covered by HIPAA are controlled by third party data brokers and Internet companies. These companies combine this data with a wide range of personal information about consumer daily activities, transactions, movements, and demographics. The combined data are used for predictive profiling of individual health status, and often sold for advertising and other purposes. The rapid expansion of medical and health data outside of HIPAA protection is encroaching on privacy and the doctor-patient relationship, and is of particular concern for psychiatry. Detailed discussion of the appropriate handling of this medical and health data is needed by individuals with a wide variety of expertise.
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HIPAA Compliant Wireless Sensing Smartwatch Application for the Self-Management of Pediatric Asthma.
Hosseini, Anahita; Buonocore, Chris M; Hashemzadeh, Sepideh; Hojaiji, Hannaneh; Kalantarian, Haik; Sideris, Costas; Bui, Alex A T; King, Christine E; Sarrafzadeh, Majid
2016-06-01
Asthma is the most prevalent chronic disease among pediatrics, as it is the leading cause of student absenteeism and hospitalization for those under the age of 15. To address the significant need to manage this disease in children, the authors present a mobile health (mHealth) system that determines the risk of an asthma attack through physiological and environmental wireless sensors and representational state transfer application program interfaces (RESTful APIs). The data is sent from wireless sensors to a smartwatch application (app) via a Health Insurance Portability and Accountability Act (HIPAA) compliant cryptography framework, which then sends data to a cloud for real-time analytics. The asthma risk is then sent to the smartwatch and provided to the user via simple graphics for easy interpretation by children. After testing the safety and feasibility of the system in an adult with moderate asthma prior to testing in children, it was found that the analytics model is able to determine the overall asthma risk (high, medium, or low risk) with an accuracy of 80.10 ± 14.13%. Furthermore, the features most important for assessing the risk of an asthma attack were multifaceted, highlighting the importance of continuously monitoring different wireless sensors and RESTful APIs. Future testing this asthma attack risk prediction system in pediatric asthma individuals may lead to an effective self-management asthma program.
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Tipton, Stephen J; Forkey, Sara; Choi, Young B
2016-04-01
This paper examines various methods encompassing the authentication of users in accessing Electronic Medical Records (EMRs). From a methodological perspective, multiple authentication methods have been researched from both a desktop and mobile accessibility perspective. Each method is investigated at a high level, along with comparative analyses, as well as real world examples. The projected outcome of this examination is a better understanding of the sophistication required in protecting the vital privacy constraints of an individual's Protected Health Information (PHI). In understanding the implications of protecting healthcare data in today's technological world, the scope of this paper is to grasp an overview of confidentiality as it pertains to information security. In addressing this topic, a high level overview of the three goals of information security are examined; in particular, the goal of confidentiality is the primary focus. Expanding upon the goal of confidentiality, healthcare accessibility legal aspects are considered, with a focus upon the Health Insurance Portability and Accountability Act of 1996 (HIPAA). With the primary focus of this examination being access to EMRs, the paper will consider two types of accessibility of concern: access from a physician, or group of physicians; and access from an individual patient.
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Federal Funding Accountability and Transparency Act
Public Law 109-282, the Federal Funding Accountability and Transparency Act of 2006 as amended (FFATA), requires disclosure of all entities and organizations receiving Federal funds through a single publicly accessible website.
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VoIP for Telerehabilitation: A Pilot Usability Study for HIPAA Compliance
Directory of Open Access Journals (Sweden)
Valerie R. Watzlaf
2012-06-01
Full Text Available Consumer-based, free Voice and video over the Internet Protocol (VoIP software systems such as Skype and others are used by health care providers to deliver telerehabilitation and other health-related services to clients. Privacy and security applications as well as HIPAA compliance within these protocols have been questioned by practitioners, health information managers, and other healthcare entities. This pilot usability study examined whether four respondents who used the top three, free consumer-based, VoIP software systems perceived these VoIP technologies to be private, secure, and HIPAA compliant; most did not. While the pilot study limitations include the number of respondents and systems assessed, the protocol can be applied to future research and replicated for instructional purposes. Recommendations are provided for VoIP companies, providers, and users.
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How to apply Y2K lessons to patient confidentiality.
2001-04-01
Despite current debate over the details of implementing the privacy portion of the Health Insurance Portability and Accountability Act (HIPAA) of 1996, experts say quality managers should continue their planning to comply with the new law. One way to prepare for the sweeping new mandates is to apply the lessons of Y2K to HIPAA.
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School Accountability Systems and the Every Student Succeeds Act. Re:VISION
Martin, Mike
2016-01-01
The "Every Student Succeeds Act" (ESSA) replaced the "No Child Left Behind Act of 2001" (NCLB) in December 2015, substantially changing the federal role in education and how schools across the country will be held accountable. For state policymakers, designing new ESSA-compliant accountability systems is a significant…
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Early experience with 'new federalism' in health insurance regulation.
Pollitz, K; Tapay, N; Hadley, E; Specht, J
2000-01-01
The authors monitored the implementation of the Health Insurance Portability and Accountability Act (HIPAA) from 1997 to 1999. Regulators in all states and relevant federal agencies were interviewed and applicable laws and regulations studied. The authors found that HIPAA changed legal protections for consumers' health coverage in several ways. They examine how the process of regulating such coverage was affected at the state and federal levels and under an emerging partnership of the two. Despite some early implementation challenges, HIPAA's successes have been significant, although limited by the law's incremental nature.
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The HIPAA Security Rule: implications for biomedical devices.
2004-11-01
The HIPAA Security Rule, with which hospitals must become compliant by April 2005, is broad in scope. Some aspect of this rule will affect virtually every function and department within a healthcare organization. The functions and departments that deal with biomedical technologies face special challenges due to the great diversity of technologies, the variety of data maintained and transmitted, and the risks associated with compromises to data security--combined with the presence of older technology and the absence of integrated expertise. It is essential that hospitals recognize this challenge and initiate steps now to implement appropriate information security management.
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The law of unintended (financial) consequences: the expansion of HIPAA business associate liability.
Tomes, Jonathan P
2013-01-01
The recent Omnibus Rule published by the Department of Health and Human Services greatly expanded liability for breaches of health information privacy and security under the HIPAA statute and regulations. This expansion could have dire financial consequences for the health care industry. The Rule expanded the definition of business associates to include subcontractors of business associates and made covered entities and business associates liable for breaches of the entities who perform a service for them involving the use of individually identifiable health information under the federal common law of agency. Thus, if a covered entity or its "do wnstream" business associate breaches security or privacy, the covered entity or "upstream" business associate may face HIPAA's civil money penalties or a lawsuit. Financial managers need to be aware of these changes both to protect against the greater liability and to plan for the compliance costs inherent in effectively, if not legally, making business associates into covered entities.
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Stealth law: HIPAA's back-door regulation of "business associates".
Jacobson, James M
2003-01-01
The final HIPAA privacy modifications have substantially lightened the administrative, compliance, and liability loads borne by health plan and provider covered entities. Unlike under the original Clinton rules, for example, covered entities are no longer required to obtain patient consents, to monitor and mitigate the information practices of their business associates, or to treat patients as third-party beneficiaries of their business associate contracts. But the final modifications have done almost nothing to lessen the huge burdens and expense that will soon be imposed on those managed care entities that are merely business associates, a category that Congress never authorized HHS to regulate.
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Federal Privacy Laws That Apply to Children and Education. Safeguarding Data
Data Quality Campaign, 2014
2014-01-01
This table identifies and briefly describes the following federal policies that safeguard and protect the confidentiality of personal information: (1) Family Educational Rights and Privacy Act (FERPA); (2) Protection of Pupil Rights Amendment (PPRA); (3) Health Insurance Portability and Accountability Act (HIPAA); (4) Children's Online Privacy…
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... government's Health Insurance Portability and Accountability Act (HIPAA). Communicating with your doctor using other means, such as ... reviewed: August 2016 More on this topic for: Parents Teens Electronic Health Records Talking to Your Child's ...
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Does the HIPAA Privacy Rule Allow Parents the Right to See Their Children's Medical Records?
... Does the HIPAA Privacy Rule allow parents the right to see their children’s medical records? Answer: Yes, the Privacy Rule generally ... as the child’s personal representative could endanger the child. Date Created: 12/19/2002 Content ... last reviewed on July 26, 2013 ...
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78 FR 23872 - HIPAA Privacy Rule and the National Instant Criminal Background Check System (NICS)
2013-04-23
..., gender, citizenship, race and ethnicity; and ``yes'' or ``no'' answers to questions about the person's... elements of an express permission, we would consider limiting the information to be disclosed to the... information to States on HIPAA Privacy Rule policies as they relate to NICS reporting? Are there central...
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RBAC-Matrix-based EMR right management system to improve HIPAA compliance.
Lee, Hung-Chang; Chang, Shih-Hsin
2012-10-01
Security control of Electronic Medical Record (EMR) is a mechanism used to manage electronic medical records files and protect sensitive medical records document from information leakage. Researches proposed the Role-Based Access Control(RBAC). However, with the increasing scale of medical institutions, the access control behavior is difficult to have a detailed declaration among roles in RBAC. Furthermore, with the stringent specifications such as the U.S. HIPAA and Canada PIPEDA etc., patients are encouraged to have the right in regulating the access control of his EMR. In response to these problems, we propose an EMR digital rights management system, which is a RBAC-based extension to a matrix organization of medical institutions, known as RBAC-Matrix. With the aim of authorizing the EMR among roles in the organization, RBAC-Matrix also allow patients to be involved in defining access rights of his records. RBAC-Matrix authorizes access control declaration among matrix organizations of medical institutions by using XrML file in association with each EMR. It processes XrML rights declaration file-based authorization of behavior in the two-stage design, called master & servant stage, thus makes the associated EMR to be better protected. RBAC-Matrix will also make medical record file and its associated XrML declaration to two different EMRA(EMR Authorization)roles, namely, the medical records Document Creator (DC) and the medical records Document Right Setting (DRS). Access right setting, determined by the DRS, is cosigned by the patient, thus make the declaration of rights and the use of EMR to comply with HIPAA specifications.
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Patient privacy and social media.
Hader, Amy L; Brown, Evan D
2010-08-01
Healthcare providers using social media must remain mindful of professional boundaries and patients' privacy rights. Facebook and other online postings must comply with the Health Insurance Portability and Accountability Act of 1996 (HIPAA), applicable facility policy, state law, and AANA's Code of Ethics.
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Lee, Jasper C.; Ma, Kevin C.; Liu, Brent J.
2008-03-01
A Data Grid for medical images has been developed at the Image Processing and Informatics Laboratory, USC to provide distribution and fault-tolerant storage of medical imaging studies across Internet2 and public domain. Although back-up policies and grid certificates guarantee privacy and authenticity of grid-access-points, there still lacks a method to guarantee the sensitive DICOM images have not been altered or corrupted during transmission across a public domain. This paper takes steps toward achieving full image transfer security within the Data Grid by utilizing DICOM image authentication and a HIPAA-compliant auditing system. The 3-D lossless digital signature embedding procedure involves a private 64 byte signature that is embedded into each original DICOM image volume, whereby on the receiving end the signature can to be extracted and verified following the DICOM transmission. This digital signature method has also been developed at the IPILab. The HIPAA-Compliant Auditing System (H-CAS) is required to monitor embedding and verification events, and allows monitoring of other grid activity as well. The H-CAS system federates the logs of transmission and authentication events at each grid-access-point and stores it into a HIPAA-compliant database. The auditing toolkit is installed at the local grid-access-point and utilizes Syslog [1], a client-server standard for log messaging over an IP network, to send messages to the H-CAS centralized database. By integrating digital image signatures and centralized logging capabilities, DICOM image integrity within the Medical Imaging and Informatics Data Grid can be monitored and guaranteed without loss to any image quality.
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21 CFR 21.71 - Disclosure of records in Privacy Act Record Systems; accounting required.
2010-04-01
... accounting shall be made, in accordance with paragraph (e) of this section, of any disclosure under paragraph (a) of this section of a record that is not a disclosure under § 21.70. (e) Where an accounting is... of the disclosure. The accounting shall not be considered a Privacy Act Record System. (2) Retain the...
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Corazao, Cesar E.
2014-01-01
The Health Insurance Portability and Accountability Act of 1996 (HIPAA) regulated the privacy and security of patient information. Since HIPPA became a law, hospital operators have struggled to comply fully with its security and privacy provisions. The proximity-based biometric authentication (PBBA) technology evolved in last decade to help…
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HIPPA privacy regulations: practical information for physicians.
McMahon, E B; Lee-Huber, T
2001-07-01
After much debate and controversy, the Bush administration announced on April 12, 2001, that it would implement the Health Insurance Portability and Accountability Act (HIPAA) privacy regulations issued by the Clinton administration in December of 2000. The privacy regulations became effective on April 14, 2001. Although the regulations are considered final, the Secretary of the Department of Health and Human Services has the power to modify the regulations at any time during the first year of implementation. These regulations affect how a patient's health information is used and disclosed, as well as how patients are informed of their privacy rights. As "covered entities," physicians have until April 14, 2003, to comply fully with the HIPAA privacy regulations, which are more than 1,500 pages in length. This article presents a basic overview of the new and complex regulations and highlights practical information about physicians' compliance with the regulations. However, this summary of the HIPAA privacy regulations should not be construed as legal advice or an opinion on specific situations. Please consult an attorney concerning your compliance with HIPAA and the regulations promulgated thereunder.
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Mitigating Cybersecurity Risks.
Rose, Rachel V; Kass, Joseph S
2017-04-01
Cybersecurity issues and their impact on compliance with the Health Insurance Portability and Accountability Act (HIPAA) and the Health Information Technology for Economic and Clinical Health (HITECH) Act are becoming more of an enforcement focus for a variety of government agencies, including the US Department of Health and Human Services, the Federal Trade Commission, and the Department of Justice. In the case presented in this article, a nurse in a neurology practice opted to speak with a patient about human immunodeficiency virus testing procedures in a manner audible to others in the waiting room. Computer screens with patient information were visible to anyone approaching a desk, the staff had not been trained on cybersecurity issues, and malware infected the computers used in the practice. In light of these circumstances and the launch of Phase 2 of the HIPAA Audit Program by the US Department of Health and Human Services Office for Civil Rights, the neurology practice must consider the following questions. First, could the gaps in the technical, administrative, and physical requirements of HIPAA and the HITECH Act result in an adverse audit and penalties? Second, what course of action does the law mandate in response to a ransomware attack?
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Privacy and security of patient data in the pathology laboratory.
Cucoranu, Ioan C; Parwani, Anil V; West, Andrew J; Romero-Lauro, Gonzalo; Nauman, Kevin; Carter, Alexis B; Balis, Ulysses J; Tuthill, Mark J; Pantanowitz, Liron
2013-01-01
Data protection and security are critical components of routine pathology practice because laboratories are legally required to securely store and transmit electronic patient data. With increasing connectivity of information systems, laboratory work-stations, and instruments themselves to the Internet, the demand to continuously protect and secure laboratory information can become a daunting task. This review addresses informatics security issues in the pathology laboratory related to passwords, biometric devices, data encryption, internet security, virtual private networks, firewalls, anti-viral software, and emergency security situations, as well as the potential impact that newer technologies such as mobile devices have on the privacy and security of electronic protected health information (ePHI). In the United States, the Health Insurance Portability and Accountability Act (HIPAA) govern the privacy and protection of medical information and health records. The HIPAA security standards final rule mandate administrative, physical, and technical safeguards to ensure the confidentiality, integrity, and security of ePHI. Importantly, security failures often lead to privacy breaches, invoking the HIPAA privacy rule as well. Therefore, this review also highlights key aspects of HIPAA and its impact on the pathology laboratory in the United States.
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Privacy and security of patient data in the pathology laboratory
Directory of Open Access Journals (Sweden)
Ioan C Cucoranu
2013-01-01
Full Text Available Data protection and security are critical components of routine pathology practice because laboratories are legally required to securely store and transmit electronic patient data. With increasing connectivity of information systems, laboratory work-stations, and instruments themselves to the Internet, the demand to continuously protect and secure laboratory information can become a daunting task. This review addresses informatics security issues in the pathology laboratory related to passwords, biometric devices, data encryption, internet security, virtual private networks, firewalls, anti-viral software, and emergency security situations, as well as the potential impact that newer technologies such as mobile devices have on the privacy and security of electronic protected health information (ePHI. In the United States, the Health Insurance Portability and Accountability Act (HIPAA govern the privacy and protection of medical information and health records. The HIPAA security standards final rule mandate administrative, physical, and technical safeguards to ensure the confidentiality, integrity, and security of ePHI. Importantly, security failures often lead to privacy breaches, invoking the HIPAA privacy rule as well. Therefore, this review also highlights key aspects of HIPAA and its impact on the pathology laboratory in the United States.
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Electronic Communication of Protected Health Information: Privacy, Security, and HIPAA Compliance.
Drolet, Brian C; Marwaha, Jayson S; Hyatt, Brad; Blazar, Phillip E; Lifchez, Scott D
2017-06-01
Technology has enhanced modern health care delivery, particularly through accessibility to health information and ease of communication with tools like mobile device messaging (texting). However, text messaging has created new risks for breach of protected health information (PHI). In the current study, we sought to evaluate hand surgeons' knowledge and compliance with privacy and security standards for electronic communication by text message. A cross-sectional survey of the American Society for Surgery of the Hand membership was conducted in March and April 2016. Descriptive and inferential statistical analyses were performed of composite results as well as relevant subgroup analyses. A total of 409 responses were obtained (11% response rate). Although 63% of surgeons reported that they believe that text messaging does not meet Health Insurance Portability and Accountability Act of 1996 security standards, only 37% reported they do not use text messages to communicate PHI. Younger surgeons and respondents who believed that their texting was compliant were statistically significantly more like to report messaging of PHI (odds ratio, 1.59 and 1.22, respectively). A majority of hand surgeons in this study reported the use of text messaging to communicate PHI. Of note, neither the Health Insurance Portability and Accountability Act of 1996 statute nor US Department of Health and Human Services specifically prohibits this form of electronic communication. To be compliant, surgeons, practices, and institutions need to take reasonable security precautions to prevent breach of privacy with electronic communication. Communication of clinical information by text message is not prohibited under Health Insurance Portability and Accountability Act of 1996, but surgeons should use appropriate safeguards to prevent breach when using this form of communication. Copyright © 2017 American Society for Surgery of the Hand. Published by Elsevier Inc. All rights reserved.
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Hilger, Denise D
2004-01-01
Employers that sponsor group health plans and serve as the plan administrator of those plans are required by the HIPAA Privacy Rule to execute business associate contracts with vendors that provide services on behalf of the plans. The business associate contracts must contain many specific provisions regarding the protection, use and disclosure of health information. This article looks at the implications of imposing business associate contract obligations on an integrated HR and benefits-outsourcing recordkeeper and cautions employers against an overly broad application of the requirements.
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User Authentication in Smartphones for Telehealth
Directory of Open Access Journals (Sweden)
Katherine A. Smith
2017-11-01
Full Text Available Many functions previously conducted on desktop computers are now performed on smartphones. Smartphones provide convenience, portability, and connectivity. When smartphones are used in the conduct of telehealth, sensitive data is invariably accessed, rendering the devices in need of user authentication to ensure data protection. User authentication of smartphones can help mitigate potential Health Insurance Portability and Accountability Act (HIPAA breaches and keep sensitive patient information protected, while also facilitating the convenience of smartphones within everyday life and healthcare. This paper presents and examines several types of authentication methods available to smartphone users to help ensure security of sensitive data from attackers. The applications of these authentication methods in telehealth are discussed. Keywords: Authentication, Biometrics, HIPAA, Mobile security, Telehealth
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Insider Threat: Preventing Direct Action Attacks Within the United States Army
2017-06-09
Intelligence Agency, 2012. Joint Chiefs of Staff. Joint Publication (JP) 3-07.2, Antiterrorism. Washington, DC: Government Printing Office, 2010. 81...Federal Bureau of Investigation GEN General (Army rank, O-10) HIPAA Health Insurance Portability and Accountability Act of 1996 INSCOM Intelligence and...commanders, and the intelligence community to prevent insider threats from developing into direct action attacks, this study sought to answer the
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Le Breton , Morgane; Aggeri , Franck
2016-01-01
International audience; This paper aims at proposing an analytical framework for performation process that is performation through speech, calculation and writing acts connected within a “dispositif”. This analytical framework is put into practice in the case study of a French large corporation which has built a low-carbon strategy based on carbon accounting tools. We have found that low-carbon strategy is performed through carbon accounting tools since speech, calculation and writing acts ar...
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2010-12-28
... Accounting Oversight Board Budget and Annual Accounting Support Fee for Calendar Year 2011 The Sarbanes-Oxley Act of 2002, as amended (the ``Sarbanes-Oxley Act''), established the Public Company Accounting... through registration of public accounting firms and standard setting, inspection, and disciplinary...
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2013-02-20
... Accounting Oversight Board Budget and Annual Accounting Support Fee for Calendar Year 2013 The Sarbanes-Oxley Act of 2002, as amended (the ``Sarbanes-Oxley Act''),\\1\\ established the Public Company Accounting... through registration of public accounting firms and standard setting, inspection, and disciplinary...
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2012-01-18
... Accounting Oversight Board Budget and Annual Accounting Support Fee for Calendar Year 2012 The Sarbanes-Oxley Act of 2002, as amended (the ``Sarbanes-Oxley Act''),\\1\\ established the Public Company Accounting... through registration of public accounting firms and standard setting, inspection, and disciplinary...
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Directory of Open Access Journals (Sweden)
Ivana Mamić-Sačer
2015-12-01
Full Text Available One of the principal features of accounting in the 21st century is harmonisation and stanardisation. Regulation of the European Parliament and European Council No. 1606/2002 harmonizes financial reporting for certain companies in the EU. However, national accounting principles are of great importance for financial reporting. The main purpose of this research was to investigate the application of generally accepted accounting principles, the regulatory accounting framework and the standard-setting bodies of EU member states. The analysis of these accounting issues was conducted with respect to all 28 EU member states. The results indicate that EU member states regulate their principal accounting issues through separate accounting acts or implement those issues in companies acts. Some EU member states do not have national accounting standards, the national accounting principles being incorporated in companies acts and accounting acts. Nevertheless, national accounting standard-setting bodies are governmental organisations in almost half the member states.
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Personal computer security: part 1. Firewalls, antivirus software, and Internet security suites.
Caruso, Ronald D
2003-01-01
Personal computer (PC) security in the era of the Health Insurance Portability and Accountability Act of 1996 (HIPAA) involves two interrelated elements: safeguarding the basic computer system itself and protecting the information it contains and transmits, including personal files. HIPAA regulations have toughened the requirements for securing patient information, requiring every radiologist with such data to take further precautions. Security starts with physically securing the computer. Account passwords and a password-protected screen saver should also be set up. A modern antivirus program can easily be installed and configured. File scanning and updating of virus definitions are simple processes that can largely be automated and should be performed at least weekly. A software firewall is also essential for protection from outside intrusion, and an inexpensive hardware firewall can provide yet another layer of protection. An Internet security suite yields additional safety. Regular updating of the security features of installed programs is important. Obtaining a moderate degree of PC safety and security is somewhat inconvenient but is necessary and well worth the effort. Copyright RSNA, 2003
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2010-04-01
... requirements of this part under § 21.30. (b) No accounting is required for any disclosure or use under... 21 Food and Drugs 1 2010-04-01 2010-04-01 false Disclosure and intra-agency use of records in Privacy Act Record Systems; no accounting required. 21.70 Section 21.70 Food and Drugs FOOD AND DRUG...
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Cybersecurity Challenges and Compliance Issues within the U.S. Healthcare Sector
Directory of Open Access Journals (Sweden)
Derek Mohammed
2015-02-01
Full Text Available Increasingly there are security breaches in U.S. Healthcare organizations that result in billions of dollars of damage to the healthcare system and a high personal cost to individuals whose identifiable and private information is unprotected. The Privacy Act of 1974, Health Insurance Portability and Accountability Act (HIPAA, and Health Information Technology for Economic and Clinical Health Act (HITECH are three prominent Acts by the federal government that regulate and protect the confidentiality of personal information in the Healthcare system against breaches. This is a case study examining three organizations in the Healthcare Sector using document analysis to ascertain the problems that resulted in information breaches and the consequences of such breaches. It indicates the failures that occur with the inadequate compliance to the above federal Acts and provides recommendations to control future breaches from occurring. The organizations examined are: The Veterans Administration which lacked basic security controls, the Utah Department of Technology Service that failed to control their personally identifiable information, and private healthcare organizations which revealed shortcomings in HIPAA compliance after data breach disclosures or random audits. Each case results from a lack of proper protection on systems and equipment containing sensitive data. The study recommendations include the need for organizations to lead by example as well as the establishment of tighter regulations and enforcement measures relating to civil fines, and audits to review organizational compliance with federal laws.
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Health incentives: the science and art of motivating healthy behaviors.
Hall, Barry
2008-01-01
Employers seeking to motivate and encourage healthy behaviors among their employees are increasingly turning to incentive rewards. In fact, a recent Buck Consultants survey of 555 employers, titled Working Well: A Global Survey of Health Promotion and Workplace Wellness Strategies, predicts the use of such rewards to more than double over the next two to three years. This article provides an overview of the key considerations for employers seeking to maximize the value of incentive rewards. Discussion includes incentive strategies, types of rewards, reward amounts and regulatory considerations under the Health Insurance Portability and Accountability Act (HIPAA) and the Americans with Disabilities Act (ADA).
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Directory of Open Access Journals (Sweden)
Mohd Yaziz MOHD ISA
2014-12-01
Full Text Available This study attempts to determine the impact of the reclassification on income smoothing practices by Islamic banks in Malaysia through loss provisions. It is well acknowledged that Islamic banks set up an allowance for loss provisions in order to absorb any future losses. However, alternative mechanisms, such as Profit Equalization Reserve (PER and Investment Risk Reserve (IRR instead of loss provisions, are used to smooth income. This study determines whether the exercise by Islamic banks in Malaysia to reclassify Islamic deposits to investment accounts after the enacted Islamic Financial Service Act (2013, may have caused unintended consequences in less profit payout to investment account holders. The results do not indicate any unintended consequences of less profit payout to investment account holders from the present exercise by the Islamic banks in Malaysia to distinguish Islamic deposits from investment accounts.
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18 CFR 367.2040 - Account 204, Preferred stock issued.
2010-04-01
... GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2040 Account 204, Preferred stock... REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT...
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18 CFR 367.2010 - Account 201, Common stock issued.
2010-04-01
... GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2010 Account 201, Common stock... REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT...
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18 CFR 367.2190 - Account 219, Accumulated other comprehensive income.
2010-04-01
... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2190 Account 219...
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Mum's the Word: Feds Are Serious About Protecting Patients' Privacy.
Conde, Crystal
2010-08-01
The Health Information Technology for Economic and Clinical Health (HITECH) Act significantly changes HIPAA privacy and security policies that affect physicians. Chief among the changes are the new breach notification regulations, developed by the U.S. Department of Health and Human Services Office for Civil Rights. The Texas Medical Association has developed resources to help physicians comply with the new HIPAA regulations.
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Directory of Open Access Journals (Sweden)
Jennifer L. Jennings
2016-09-01
Full Text Available Scholars continue to debate whether gains on the state tests used for accountability generalize to other measures of student achievement. Using panel data on students from a large urban school district, we estimate the impact of accountability pressure related to the No Child Left Behind Act on two measures of academic achievement: the state test and an “audit” test that is not tied to the accountability system. Overall, we find that accountability pressure is associated with increased state test scores in math and lower audit math and reading test scores. However, the sources of state and audit test score divergence varied by students’ race. Black students in schools facing the most accountability pressure made no gains on state tests, and their losses on audit math tests were twice as large as those of Hispanic students. These findings highlight the importance of better understanding the mechanisms that produce heterogeneous effects of accountability pressure across achievement measures and subgroups.
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43 CFR 2.57 - Accounting for disclosures.
2010-10-01
... 43 Public Lands: Interior 1 2010-10-01 2010-10-01 false Accounting for disclosures. 2.57 Section 2... INFORMATION ACT Privacy Act § 2.57 Accounting for disclosures. (a) Maintenance of an accounting. (1) Where a... the person or agency to whom the disclosure was made. (3) Accountings prepared under this section...
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Ideas and Inspirations: Good News about Diabetes Prevention and Management in Indian Country
Full Text Available ... Portland Area Tucson Area for Patients Affordable Care Act (ACA) Find Health Care Frequently Asked Questions Health ... Information Disclaimer Download Plug-Ins EEO/No Fear Act FAQs Freedom of Information Act HIPAA Nondiscrimination Notice ...
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International Nuclear Information System (INIS)
Anon.
1994-01-01
The proposed legislative text of the Nuclear Enforcement Accountability Act provides for judicial review of Nuclear Regulatory Commission (NRC) Decisions on petitions for enforcement actions, and for other purposes. Modern statutes regulating hazards to the human health and the environment provide for private citizens to participate in the enforcement of the requirements of those statutes. In contrast, this right does not exist for the Atomic Energy Act of 1954. The bill improves the ability of the public to participate in the NRC decisions regarding enforcement of the Atomic Energy Act
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Kim, Katherine K; Browe, Dennis K; Logan, Holly C; Holm, Roberta; Hack, Lori; Ohno-Machado, Lucila
2014-01-01
There is currently limited information on best practices for the development of governance requirements for distributed research networks (DRNs), an emerging model that promotes clinical data reuse and improves timeliness of comparative effectiveness research. Much of the existing information is based on a single type of stakeholder such as researchers or administrators. This paper reports on a triangulated approach to developing DRN data governance requirements based on a combination of policy analysis with experts, interviews with institutional leaders, and patient focus groups. This approach is illustrated with an example from the Scalable National Network for Effectiveness Research, which resulted in 91 requirements. These requirements were analyzed against the Fair Information Practice Principles (FIPPs) and Health Insurance Portability and Accountability Act (HIPAA) protected versus non-protected health information. The requirements addressed all FIPPs, showing how a DRN's technical infrastructure is able to fulfill HIPAA regulations, protect privacy, and provide a trustworthy platform for research. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://group.bmj.com/group/rights-licensing/permissions.
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Execution of a self-directed risk assessment methodology to address HIPAA data security requirements
Coleman, Johnathan
2003-05-01
This paper analyzes the method and training of a self directed risk assessment methodology entitled OCTAVE (Operationally Critical Threat Asset and Vulnerability Evaluation) at over 170 DOD medical treatment facilities. It focuses specifically on how OCTAVE built interdisciplinary, inter-hierarchical consensus and enhanced local capabilities to perform Health Information Assurance. The Risk Assessment Methodology was developed by the Software Engineering Institute at Carnegie Mellon University as part of the Defense Health Information Assurance Program (DHIAP). The basis for its success is the combination of analysis of organizational practices and technological vulnerabilities. Together, these areas address the core implications behind the HIPAA Security Rule and can be used to develop Organizational Protection Strategies and Technological Mitigation Plans. A key component of OCTAVE is the inter-disciplinary composition of the analysis team (Patient Administration, IT staff and Clinician). It is this unique composition of analysis team members, along with organizational and technical analysis of business practices, assets and threats, which enables facilities to create sound and effective security policies. The Risk Assessment is conducted in-house, and therefore the process, results and knowledge remain within the organization, helping to build consensus in an environment of differing organizational and disciplinary perspectives on Health Information Assurance.
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Ideas and Inspirations: Good News about Diabetes Prevention and Management in Indian Country
Full Text Available ... of Information Act HIPAA Nondiscrimination Notice Notice of Privacy Practices [PDF - 776 KB] Performance Plain Writing Act The White House USA.gov Website Privacy Policy Stay Connected Language Assistance Available Español 繁體中文 ...
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Ethical considerations in internet use of electronic protected health information.
Polito, Jacquelyn M
2012-03-01
Caregivers, patients, and their family members are increasingly reliant on social network websites for storing, communicating, and referencing medical information. The Health Insurance Portability and Accountability Act (HIPAA) Privacy Rule seeks balance by protecting the privacy of patients' health information and assuring that this information is available to those who need it to provide health care. Though federal and state governments have created laws and policies to safeguard patient privacy and confidentiality, the laws are inadequate against the rapid and innovative use of electronic health websites. As Internet use broadens access to information, health professionals must be aware that this information is not always secure. We must identify and reflect on medical ethics issues and be accountable for maintaining privacy for the patient.
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Act global, but think local: accountability at the frontlines.
Freedman, Lynn P; Schaaf, Marta
2013-11-01
There is a worrying divergence between the way that sexual and reproductive health and rights problems and solutions are framed in advocacy at the global level and the complex reality that people experience in health services on the ground. An analysis of approaches to accountability used in advocacy at these different levels highlights the different assumptions at play as to how change happens. This paper makes the case for a reinvigorated approach to accountability that begins with the dynamics of power at the frontlines, where people encounter health providers and institutions. Conventional approaches to accountability avoid grappling with these dynamics, and as a result, many accountability efforts do not lead to transformative change. Implementation science and systems science are promising sources for fresh approaches, beginning with the understanding of health systems as complex adaptive systems embedded in the broader political dynamics of their societies. By drawing insights from disciplines such as political economy, ethnography, and organizational change management - and applying them creatively to the experience of people in health systems - the workings of power can begin to be uncovered and tackled, sharpening accountability towards those whose health and rights are at stake and generating meaningful change. Copyright © 2013 Reproductive Health Matters. Published by Elsevier Ltd. All rights reserved.
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Athletic Trainers’ Knowledge of Legal Practice within Information Technology and Social Media
Directory of Open Access Journals (Sweden)
Elizabeth R. Neil
2017-12-01
Full Text Available Purpose: As healthcare and technology continue to connect in daily practice, athletic trainers (ATs must be knowledgeable of the governing acts for ethical and legal clinical practice. This is vital to ensure ethical and legal practice as a clinician and protection of confidential protected health information (PHI. The objective of this study was to assess certified athletic trainers’ knowledge of regulations within technology and social media (SoMe. Methods: Certified ATs were recruited from the National Athletic Trainers’ Association membership database. Respondents completed an instrument of 28 questions, including 16 participant demographics, clinical site demographics, SoMe usage and general questions, and a 12-item knowledge assessment tool on a web-based survey platform. Validity of the instrument was determined through a Delphi panel of experts in athletic training, healthcare lawyers and an information technologist. We analyzed data using descriptive statistics. Results: Respondents reported a Master’s degree as their highest earned (n=106, 72.6% with 33.6% of those degrees being at the professional level (n=49. Respondents predominately worked in the public secondary school setting (n=43, 29.5% and worked 8-9 hours per day (n=78, 53.4%. Respondents self-reported an average of five active SoMe accounts with Facebook® (n=120,, 81.6%, LinkedIn® (n=75, 51%, Instagram® (n=70, 47.6%, Twitter® (n=70, 47.6%, Pinterest® (n=64, 43.5%, and Snapchat® (n=64, 43.5% being the most common sites. Within their athletic training clinic, respondents predominately reported (n=76, 51.7% that all their computers had a virtual private network, and had a SoMe policy that was enforced to some extent (n=63, 42.9%. Respondents (n=136, 92.5% stated that they have not reported someone for a breach of HIPAA, and have not been reported themselves (n=146, 99.3%; however, respondents (n=16, 10.8% indicated they had one or more full faced photos of patients
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2010-10-01
... principles issued by the Financial Accounting Standards Board (FASB). 1200.2 Section 1200.2 Transportation... COMMERCE ACT § 1200.2 Adoption of generally accepted accounting principles issued by the Financial... Financial Accounting Standards by the FASB, and provided that the Office of Economics, Environmental...
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18 CFR 367.4040 - Account 404, Amortization of limited-term property.
2010-04-01
... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED... applicable to amounts included in the service company property accounts for limited-term franchises, licenses...
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77 FR 56676 - Privacy Act of 1974; System of Records
2012-09-13
... of records to account for the previous omission of an accounting of disclosure when records may be.... Accounting of disclosure records: The date, nature, and purpose of each disclosure of a Privacy Act covered..., including FOIA and Privacy Act requests, and to comply with FOIA and Privacy Act disclosure accounting and...
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NCLB Waivers and Accountability: The Graduation Rate Balancing Act
Young, Kathryn
2013-01-01
When it comes to state education accountability systems, times are changing fast. This is clearer than ever with the advent of not only waivers from No Child Left Behind (NCLB) but also the multitude of state accountability index systems and "A through F" school-grading systems rolling out across the country. The multiple measures of…
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77 FR 1095 - Sunshine Act Meeting
2012-01-09
... provisions of the Government in the Sunshine Act, Public Law 94-409, that the Securities and Exchange... 2012 budget of the Public Company Accounting Oversight Board and will consider the related annual accounting support fee for the Board under Section 109 of the Sarbanes-Oxley Act of 2002. Commissioner...
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User Authentication in Smartphones for Telehealth.
Smith, Katherine A; Zhou, Leming; Watzlaf, Valerie J M
2017-01-01
Many functions previously conducted on desktop computers are now performed on smartphones. Smartphones provide convenience, portability, and connectivity. When smartphones are used in the conduct of telehealth, sensitive data is invariably accessed, rendering the devices in need of user authentication to ensure data protection. User authentication of smartphones can help mitigate potential Health Insurance Portability and Accountability Act (HIPAA) breaches and keep sensitive patient information protected, while also facilitating the convenience of smartphones within everyday life and healthcare. This paper presents and examines several types of authentication methods available to smartphone users to help ensure security of sensitive data from attackers. The applications of these authentication methods in telehealth are discussed.
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18 CFR 367.9350 - Account 935, Maintenance of structures and equipment.
2010-04-01
... POWER ACT AND NATURAL GAS ACT Operation and Maintenance Expense Chart of Accounts § 367.9350 Account 935, Maintenance of structures and equipment. This account must include materials used and expenses incurred in the maintenance of property owned, the cost of which is included in accounts 390 through 399 (§§ 367.3900 through...
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5 CFR 2606.207 - Accounting of disclosures.
2010-01-01
... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Accounting of disclosures. 2606.207... ACT RULES Access to Records and Accounting of Disclosures § 2606.207 Accounting of disclosures. (a... accounting of disclosures will be retained for at least five years or for the life of the record, whichever...
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36 CFR 1008.10 - Accounting for disclosures.
2010-07-01
... 36 Parks, Forests, and Public Property 3 2010-07-01 2010-07-01 false Accounting for disclosures... ACT § 1008.10 Accounting for disclosures. (a) Maintenance of an accounting. (1) Where a record is... person or agency to whom the disclosure was made. (3) Accountings prepared under this section shall be...
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The Accounting Profession: Serving the Public Interest or Capital Interest?
Directory of Open Access Journals (Sweden)
Mary A Kaidonis
2008-12-01
Full Text Available As an integral facet of society, the accounting profession has a role in the State and thecorporate sector, and is also expected to serve the public interest. The capacity for theAustralian accounting profession to serve the public interest is considered in the context oflegislation and the accounting standard setting process. Specific reference is made to theCLERP Act 1999 and ASIC Act 2001. It is argued that the combined effect of these Acts is tolegislate bias so that accounting standards privilege the specific needs of holders of capital,that is capital interest. The assumption that capital markets are surrogate for the publicinterest is contested. Accordingly, if the accounting profession follows national objectives tosupport capital markets, it may undermine its role in serving society.
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Hopkins, D S; Oswald, N; McCaffrey, K; Bressler, S; Davidson, N; Vela, L
2000-01-01
Given the diffusion of responsibilities for gathering and reporting healthcare information in a managed care environment, California stakeholders are taking concrete steps to break the deadlock on data and information flows that has characterized the industry for some time. The California Information Exchange (CALINX) was established to facilitate the implementation of the Health Insurance Portability and Accountability Act (HIPAA) standards in California and to create trust for data exchange between trading partners, without which data exchange still will not occur. Strategic directions are set by the chief executives of key associations and organizations representing purchasers, plans, providers, and consumers. Multi-stakeholder workgroups have produced detailed data guidelines for the HIPAA standards along with rules for exchange of key data sets between trading partners. These rules address frequency, timeliness, and accuracy of data submission. Both the data guidelines and the rules have been tested in live demonstration projects, and the results of these projects have been reported to substantiate the business case for implementation. Further incentives are being built into contracts between purchasers and plans, and between plans and providers. CALINX is currently promoting widespread adoption of the data guidelines and rules for exchange with all members of the industry.
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31 CFR 1.25 - Accounting of disclosures.
2010-07-01
... 31 Money and Finance: Treasury 1 2010-07-01 2010-07-01 false Accounting of disclosures. 1.25... Privacy Act § 1.25 Accounting of disclosures. (a) Accounting of certain disclosures. Each component, with respect to each system of records under its control, shall: (1) Keep an accurate accounting of: (i) The...
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25 CFR 700.269 - Accounting for disclosures.
2010-04-01
... 25 Indians 2 2010-04-01 2010-04-01 false Accounting for disclosures. 700.269 Section 700.269... Privacy Act § 700.269 Accounting for disclosures. (a) Maintenance of an accounting. (1) Where a record is... person or agency to whom the disclosure was made. (3) Accountings prepared under this section shall be...
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18 CFR 367.106 - Accounts 426.1, 426.2, 426.3, 426.4, and 426.5, Miscellaneous expense accounts.
2010-04-01
... PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY... miscellaneous expense items which are nonoperating in nature but which are properly deductible before...
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How "accountable" are accountable care organizations?
Addicott, Rachael; Shortell, Stephen M
2014-01-01
The establishment of accountable care organizations (ACOs) in the Affordable Care Act (ACA) was intended to support both cost savings and high-quality care. However, a key challenge will be to ensure that governance and accountability mechanisms are sufficient to support those twin ambitions. This exploratory study considers how recently developed ACOs have established governance structures and accountability mechanisms, particularly focusing on attempts at collaborative accountability and shared governance arrangements. Four case studies of ACOs across the United States were undertaken, with data collected throughout 2012. These involved 34 semistructured interviews with ACO administrative and clinical leaders, observation of nine meetings, and a review of documentary materials from each ACO. We identified very few examples of physicians being held to account as a collective and therefore only limited evidence of collaborative accountability impacting on behavior change. However, ACO leaders do have many mechanisms available to stimulate change across physicians. The challenge is to determine governance structure(s) and accountability mechanisms that facilitate the most effective combination of approaches, measures, incentives, and sanctions to achieve the goals of more accountable care. Accountability structures and processes will need to be tailored to local membership composition, historical evolution, and current stage of development. There are also some common lessons to be drawn. Shared goals and incentives should be reflected through performance criteria. It is important to align measures and thresholds across payers to ensure ACOs are not unnecessarily burdened or compromised by reporting on different and potentially disjointed measures. Finally, emphasis needs to be placed on the importance of credible, transparent data. This exploratory study provides early evidence regarding how ACOs are establishing their governance and accountability arrangements and
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National accounting law in Norway, and in other Nordic countries
Lundesgaard, Jon
2010-01-01
Denne gjesteforelesningen ble gitt ved Gdanks school of banking 3. mars 2010 The national Norwegian Accounting Act is based on what represents a modernized version of classical accounting principles. That is, most fundamentally, the approach is transaction based (historic cost) and result oriented. In this presentation, the focus is on Chapter 4 of the Act, i.e. the principles chapter of the Act.
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18 CFR 367.3930 - Account 393, Stores equipment.
2010-04-01
... ACT Service Company Property Chart of Accounts § 367.3930 Account 393, Stores equipment. (a) This... materials and supplies. (b) This account must include the following items: (1) Chain falls. (2) Counters. (3...
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Thinking globally, acting locally: Women activists’ accounts
Directory of Open Access Journals (Sweden)
Alldred Pam
2003-01-01
Full Text Available This paper intends to describe the range of forms women’s resistance to globalisation takes, emphasising diverse strategies from everyday acts, the development of practical alternative resources, organising in women’s groups or trades unions, mass demonstrations and symbolic defiance. Recognising that it is the women of the South, in particular, who bear the brunt of the impact of neoliberal ‘free market’ economic policies, it hoped to be sensitive to the struggles for survival that might frame the urgency of resistance amongst women of the South, and make links with some of the strategies of activist women in the more privileged North.
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20 CFR 410.589 - Accountability.
2010-04-01
... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Accountability. 410.589 Section 410.589 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL COAL MINE HEALTH AND SAFETY ACT OF 1969, TITLE IV-BLACK LUNG BENEFITS (1969- ) Payment of Benefits § 410.589 Accountability. A relative or other person to...
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Development of a HIPAA-compliant environment for translational research data and analytics.
Bradford, Wayne; Hurdle, John F; LaSalle, Bernie; Facelli, Julio C
2014-01-01
High-performance computing centers (HPC) traditionally have far less restrictive privacy management policies than those encountered in healthcare. We show how an HPC can be re-engineered to accommodate clinical data while retaining its utility in computationally intensive tasks such as data mining, machine learning, and statistics. We also discuss deploying protected virtual machines. A critical planning step was to engage the university's information security operations and the information security and privacy office. Access to the environment requires a double authentication mechanism. The first level of authentication requires access to the university's virtual private network and the second requires that the users be listed in the HPC network information service directory. The physical hardware resides in a data center with controlled room access. All employees of the HPC and its users take the university's local Health Insurance Portability and Accountability Act training series. In the first 3 years, researcher count has increased from 6 to 58.
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20 CFR 725.513 - Accountability; transfer.
2010-04-01
... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Accountability; transfer. 725.513 Section 725.513 Employees' Benefits EMPLOYMENT STANDARDS ADMINISTRATION, DEPARTMENT OF LABOR FEDERAL COAL MINE... MINE SAFETY AND HEALTH ACT, AS AMENDED Payment of Benefits General Provisions § 725.513 Accountability...
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36 CFR 1121.11 - Accounting of disclosures.
2010-07-01
... 36 Parks, Forests, and Public Property 3 2010-07-01 2010-07-01 false Accounting of disclosures... COMPLIANCE BOARD PRIVACY ACT IMPLEMENTATION § 1121.11 Accounting of disclosures. (a) The Board shall, except... an accurate accounting of— (1) The date, nature and purpose of each disclosure of a record to any...
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The Accountability Illusion: North Dakota
Thomas B. Fordham Institute, 2009
2009-01-01
The intent of the No Child Left Behind (NCLB) Act of 2001 is to hold schools accountable for ensuring that all their students achieve mastery in reading and math, with a particular focus on groups that have traditionally been left behind. Under NCLB, states submit accountability plans to the U.S. Department of Education detailing the rules and…
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18 CFR 367.4320 - Account 432, Allowance for borrowed funds used during construction-Credit.
2010-04-01
... ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4320 Account 432, Allowance for borrowed funds used during construction—Credit. This...
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22 CFR 1101.10 - Accounting for disclosures.
2010-04-01
... 22 Foreign Relations 2 2010-04-01 2010-04-01 true Accounting for disclosures. 1101.10 Section 1101... STATES SECTION PRIVACY ACT OF 1974 § 1101.10 Accounting for disclosures. (a) Each system manager shall establish a system of accounting for all disclosures of records, either orally or in writing made outside...
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28 CFR 802.20 - Accounting of disclosures.
2010-07-01
... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Accounting of disclosures. 802.20 Section... COLUMBIA DISCLOSURE OF RECORDS Privacy Act § 802.20 Accounting of disclosures. (a) We will provide an accounting of all disclosures of a record for five years or until the record is destroyed, whichever is...
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12 CFR 792.61 - Accounting for disclosures.
2010-01-01
... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Accounting for disclosures. 792.61 Section 792... Accounting for disclosures. (a) Each system manager identified in the “Notice of Systems of Records” must establish a system of accounting for all disclosures of information or records under the Privacy Act made...
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20 CFR 401.80 - Accounting for disclosures.
2010-04-01
... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Accounting for disclosures. 401.80 Section... AND INFORMATION The Privacy Act § 401.80 Accounting for disclosures. (a) We will maintain an accounting of all disclosures of a record for five years or for the life of the record, whichever is longer...
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78 FR 41918 - Privacy Act of 1974; System of Records
2013-07-12
... Finance and Accounting Service, Freedom of Information/Privacy Act Program Manager, Corporate.... SUMMARY: The Defense Finance and Accounting Service proposes to alter a system of records, T7905, entitled...: Mr. Gregory L. Outlaw, Defense Finance and Accounting Service, Freedom of Information/Privacy Act...
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Media Accounts of School Performance: Reinforcing Dominant Practices of Accountability
Baroutsis, Aspa
2016-01-01
Media reportage often act as interpretations of accountability policies thereby making the news media a part of the policy enactment process. Within such a process, their role is that of policy reinforcement rather than policy construction or contestation. This paper draws on the experiences of school leaders in regional Queensland, Australia, and…
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18 CFR 367.9130 - Account 913, Advertising expenses.
2010-04-01
... promotion advertising and charged to this account. However, advertisements that are limited to specific..., Advertising expenses. 367.9130 Section 367.9130 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Operation and Maintenance Expense Chart of Accounts § 367.9130 Account 913, Advertising...
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Forum: Is Test-Based Accountability Dead?
Polikoff, Morgan S.; Greene, Jay P.; Huffman, Kevin
2017-01-01
Since the 2001 passage of the No Child Left Behind Act (NCLB), test-based accountability has been an organizing principle--perhaps "the" organizing principle--of efforts to improve American schools. But lately, accountability has been under fire from many critics, including Common Core opponents and those calling for more multifaceted…
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Act No. 732 of December 7, 1988. Act to amend the Act on civil liability for nuclear damage
International Nuclear Information System (INIS)
1988-01-01
This Act amends Act No. 332 of June 19, 1974 on civil liability for nuclear damage, enabling Denmark to ratify the 1982 Protocols to amend the Paris Convention and the Brussels Supplementary Convention as well as the 1988 Joint Protocol relating to the application of the Vienna and the Paris Convention. The 1988 Act raises the nuclear operator's liability from 75 million DKr to 60 million SDRs while cover involving State funds is raised from 120 million units of account to 300 million SDRs. The Act entered into force on July 1, 1989 except for the provision on State funds which becomes effective when the 1982 Protocol amending the Brussels Convention comes into force. (NEA) [fr
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18 CFR 367.4117 - Account 411.7, Losses from disposition of service company plant.
2010-04-01
..., FEDERAL POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income...) Income taxes relating to losses, recorded in this account must be recorded in Account 409.1, Income Taxes, operating income (§ 367.4091). ...
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18 CFR 367.4116 - Account 411.6, Gains from disposition of service company plant.
2010-04-01
..., FEDERAL POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income...) Income taxes relating to losses, recorded in this account must be recorded in Account 409.1, Income Taxes, operating income (§ 367.4091). ...
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18 CFR 367.4380 - Account 438, Dividends declared-common stock.
2010-04-01
... GAS ACT Retained Earnings Accounts § 367.4380 Account 438, Dividends declared—common stock. (a) This account must include amounts declared payable out of retained earnings as dividends on actually...
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18 CFR 367.4340 - Account 434, Extraordinary income.
2010-04-01
... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 434, Extraordinary income. 367.4340 Section 367.4340 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFOR...
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18 CFR 367.4350 - Account 435, Extraordinary deductions.
2010-04-01
... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 435, Extraordinary deductions. 367.4350 Section 367.4350 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT...
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18 CFR 367.4370 - Account 437, Dividends declared-preferred stock.
2010-04-01
... NATURAL GAS ACT Retained Earnings Accounts § 367.4370 Account 437, Dividends declared—preferred stock. (a) This account must include amounts declared payable out of retained earnings as dividends on actually...
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78 FR 9749 - Notice of Sunshine Act Meeting
2013-02-11
... to the provisions of the Government in the Sunshine Act, Public Law 94-409, that the Securities and... to approve the 2013 budget of the Public Company Accounting Oversight Board and will consider the related annual accounting support fee for the Board under Section 109 of the Sarbanes-Oxley Act of 2002...
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20 December Act No 103 amending Act No 28 of 12 May 1972 on Nuclear Energy Activities
International Nuclear Information System (INIS)
1985-01-01
This Act amended the 1972 Act to take account of the ratification by Norway of the Protocols of 1982 to amend the Paris Convention on Third Party Liability in the Field of Nuclear Energy and the Brussels Supplementary Convention respectively. The amendments bring the third party liability provisions of the Act in line with the Conventions as amended by the Protocols. The modifications concern, inter alia, certain definitions, conversion of the unit of account into the Special Drawing Right (SDR) of the International Monetary Fund and increases in the amount of liability assigned at State level by a factor of approximately 2.5. (NEA) [fr
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PERSEPSI MAHASISWA AKUNTANSI TENTANG PRAKTIK CREATIVE ACCOUNTING
Directory of Open Access Journals (Sweden)
Moh Lutfi Saiful Arif
2014-04-01
Full Text Available Abstract: Accounting Students Perceptions about Creative Accounting Practices. This study aims to determine the students' perceptions about the accounting practices of creative accounting viewed from business ethics theory. This research was conducted with descriptive qualitative method. Data was collected by interview to 5 accounting students of the Faculty of Economics, University Trunojoyo as key informants. Results of interviews on creative accounting was then analyzed by employing theory of business ethics. The results of this study showed that creative accounting can not be accepted from ethics theory of deontology, utilitarianism, and ethical egoism. Students also perceived that creative accounting is unethical act.
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Reviewing and reforming policy in health enterprise information security
Sostrom, Kristen; Collmann, Jeff R.
2001-08-01
Health information management policies usually address the use of paper records with little or no mention of electronic health records. Information Technology (IT) policies often ignore the health care business needs and operational use of the information stored in its systems. Representatives from the Telemedicine & Advanced Technology Research Center, TRICARE and Offices of the Surgeon General of each Military Service, collectively referred to as the Policies, Procedures and Practices Work Group (P3WG), examined military policies and regulations relating to computer-based information systems and medical records management. Using a system of templates and matrices created for the purpose, P3WG identified gaps and discrepancies in DoD and service compliance with the proposed Health Insurance Portability and Accountability Act (HIPAA) Security Standard. P3WG represents an unprecedented attempt to coordinate policy review and revision across all military health services and the Office of Health Affairs. This method of policy reform can identify where changes need to be made to integrate health management policy and IT policy in to an organizational policy that will enable compliance with HIPAA standards. The process models how large enterprises may coordinate policy revision and reform across broad organizational and work domains.
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Policy revision in health enterprise information security: P3WG final report
Sostrom, Kristen; Collmann, Jeff R.
2003-05-01
Health information management policies usually address the use of paper records with little or no mention of electronic health records. Information Technology (IT) policies often ignore the health care business needs and operational use of the information stored in its systems. Representatives from the Telemedicine & Advanced Technology Research Center (TATRC), TRICARE and Offices of the Surgeon General of each Military Service, collectively referred to as the Policies, Procedures and Practices Work Group (P3WG) examined military policies and regulations relating to computer-based information systems and medical records management. Using an interdisciplinary and interservice QA approach they compared existing military policies with the Health Insurance Portability and Accountability Act (HIPAA) Security Rule to identify gaps and discrepancies. The final report, including a plain English explanation of the individual standards and relevance to the Department of Defense (DoD), a comparative analysis and recommendations, will feed in to the security management process and HIPAA implementation efforts at multiple levels within the DoD. In light of High Reliability Theory, this process models how large enterprises may coordinate policy revision and reform across broad organizational and work domains, building consensus on key policy reforms among military stakeholders across different disciplines, levels of command hierarchy and services.
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45 CFR 503.4 - Accounting of certain disclosures.
2010-10-01
... 45 Public Welfare 3 2010-10-01 2010-10-01 false Accounting of certain disclosures. 503.4 Section... SUNSHINE REGULATIONS Privacy Act Regulations § 503.4 Accounting of certain disclosures. (a) Except for disclosures under § 503.3(a) and (b) of this part, the Administrative Officer will keep an accurate accounting...
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Counting, accounting, and accountability: Helen Verran's relational empiricism.
Kenney, Martha
2015-10-01
Helen Verran uses the term 'relational empiricism' to describe situated empirical inquiry that is attentive to the relations that constitute its objects of study, including the investigator's own practices. Relational empiricism draws on and reconfigures Science and Technology Studies' traditional concerns with reflexivity and relationality, casting empirical inquiry as an important and non-innocent world-making practice. Through a reading of Verran's postcolonial projects in Nigeria and Australia, this article develops a concept of empirical and political 'accountability' to complement her relational empiricism. In Science and an African Logic, Verran provides accounts of the relations that materialize her empirical objects. These accounts work to decompose her original objects, generating new objects that are more promising for the specific postcolonial contexts of her work. The process of decomposition is part of remaining accountable for her research methods and accountable to the worlds she is working in and writing about. This is a practice of narrating relations and learning to tell better technoscientific stories. What counts as better, however, is not given, but is always contextual and at stake. In this way, Verran acts not as participant-observer, but as participant-storyteller, telling stories to facilitate epistemic flourishing within and as part of a historically located community of practice. The understanding of accountability that emerges from this discussion is designed as a contribution, both practical and evocative, to the theoretical toolkit of Science and Technology Studies scholars who are interested in thinking concretely about how we can be more accountable to the worlds we study.
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International Nuclear Information System (INIS)
1984-01-01
Account prepared pursuant to section 3 (4) of the Radiological Protection Act 1970 of the receipts and payments of the National Radiological Protection Board for the year ended 31st March 1984; together with the Report of the Comptroller and Auditor General thereon. (In continuation of House of Commons Paper No. 149 of 1983-84). (U.K.)
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2010-02-08
...; Securities Exchange Act of 1934; Order Regarding Review of FASB Accounting Support Fee for 2010 Under Section...'s accounting support fee for calendar year 2010. In connection with its review, the Commission also... contributions from the accounting profession. After its review, the Commission determined that the 2010 annual...
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18 CFR 367.4081 - Account 408.1, Taxes other than income taxes, operating income.
2010-04-01
..., FEDERAL POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4081 Account 408.1, Taxes other than income taxes, operating income. This account must include... other than income taxes, operating income. 367.4081 Section 367.4081 Conservation of Power and Water...
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18 CFR 367.4101 - Account 410.1, Provision for deferred income taxes, operating income.
2010-04-01
..., FEDERAL POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4101 Account 410.1, Provision for deferred income taxes, operating income. This account must..., Provision for deferred income taxes, operating income. 367.4101 Section 367.4101 Conservation of Power and...
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18 CFR 367.2420 - Account 242, Miscellaneous current and accrued liabilities.
2010-04-01
... HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... and supported so as to show the nature of each liability. ...
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The Waive of the Future? School Accountability in the Waiver Era
Polikoff, Morgan S.; McEachin, Andrew J.; Wrabel, Stephani L.; Duque, Matthew
2014-01-01
Forty-two states and the District of Columbia have recently received waivers to the school accountability requirements of the No Child Left Behind Act (NCLB). As the prospects for reauthorizing the Act in the near term are dim, these new accountability systems will be law for at least several years. Drawing on a four-part framework from the…
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International Nuclear Information System (INIS)
1989-01-01
Account, prepared pursuant to section 3(4) of the Radiological Protection Act 1970, of the National Radiological Protection Board showing the Income and Expenditure for the year ended 31 March 1989 and Balance Sheet as at 31 March 1989; together with the Report of the Comptroller and Auditor General thereon. (In continuation of House of Commons paper No. 619 of 1987-88.) (author)
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Energy Technology Data Exchange (ETDEWEB)
1989-07-07
Account, prepared pursuant to section 3(4) of the Radiological Protection Act 1970, of the National Radiological Protection Board showing the Income and Expenditure for the year ended 31 March 1989 and Balance Sheet as at 31 March 1989; together with the Report of the Comptroller and Auditor General thereon. (In continuation of House of Commons paper No. 619 of 1987-88.) (author).
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Energy Technology Data Exchange (ETDEWEB)
1990-07-20
Account, prepared pursuant to section 3(4) of the Radiological Protection Act 1970, of the National Radiological Protection Board showing the Income and Expenditure for the year ended 31 March 1990 and Balance sheet as at 31 March 1990; together with the Report of the Comptroller and Auditor General thereon. (In continuation of House of Commons Paper No. 493 of 1988-89). (author).
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18 CFR 367.22 - Accounting for asset retirement obligations.
2010-04-01
... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Accounting for asset... GAS ACT General Instructions § 367.22 Accounting for asset retirement obligations. (a) An asset... measurement changes to the initial liability for the legal obligation recorded in account 230, Asset...
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18 CFR 367.9020 - Account 902, Meter reading expenses.
2010-04-01
... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 902, Meter... GAS ACT Operation and Maintenance Expense Chart of Accounts § 367.9020 Account 902, Meter reading... customer meters, and determining consumption when performed by employees engaged in reading meters. (b...
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Directory of Open Access Journals (Sweden)
Kafka S.М.
2017-03-01
Full Text Available The proper evaluation of accounting objects influences essentially upon the reliability of assessing the financial situation of a company. Thus, the problem in accounting estimate is quite relevant. The works of home and foreign scholars on the issues of assessment of accounting objects, regulatory and legal acts of Ukraine controlling the accounting and compiling financial reporting are a methodological basis for the research. The author uses the theoretical methods of cognition (abstraction and generalization, analysis and synthesis, induction and deduction and other methods producing conceptual knowledge for the synthesis of theoretical and methodological principles in the evaluation of assets accounting, liabilities and equity. The tabular presentation and information comparison methods are used for analytical researches. The article considers the modern approaches to the issue of evaluation of accounting objects and financial statements items. The expedience to keep records under historical value is proved and the articles of financial statements are to be presented according to the evaluation on the reporting date. In connection with the evaluation the depreciation of fixed assets is considered as a process of systematic return into circulation of the before advanced funds on the purchase (production, improvement of fixed assets and intangible assets by means of including the amount of wear in production costs. Therefore it is proposed to amortize only the actual costs incurred, i.e. not to depreciate the fixed assets received free of charge and surplus valuation of different kinds.
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Accounting Theory: An Ethical Perspective of Real Life Scenarios
Directory of Open Access Journals (Sweden)
Shivneil Kumar Raj
2016-11-01
Full Text Available Decisions are made daily in businesses and individuals do encounter situations where they are faced with ethical issues. The subject is how one evaluates whether an act is ethical or unethical. This research article discusses real life ethical dilemmas that could be faced in accounting or business environment and applicability of various theories of ethics that were taught in accounting theory course in the undergraduate accounting program. The researcher employs a number of case studies highlighting the stories related to ethics that have been experienced in the past working life. Teleological and deontological theories are being used to explain how one could identify that a particular act is ethical or unethical. The work of accountants requires them to maintain high level of ethics to ensure integrity of the profession.
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Guo, Bing; Zhang, Yu; Documet, Jorge; Liu, Brent; Lee, Jasper; Shrestha, Rasu; Wang, Kevin; Huang, H. K.
2007-03-01
As clinical imaging and informatics systems continue to integrate the healthcare enterprise, the need to prevent patient mis-identification and unauthorized access to clinical data becomes more apparent especially under the Health Insurance Portability and Accountability Act (HIPAA) mandate. Last year, we presented a system to track and verify patients and staff within a clinical environment. This year, we further address the biometric verification component in order to determine which Biometric system is the optimal solution for given applications in the complex clinical environment. We install two biometric identification systems including fingerprint and facial recognition systems at an outpatient imaging facility, Healthcare Consultation Center II (HCCII). We evaluated each solution and documented the advantages and pitfalls of each biometric technology in this clinical environment.
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A Cloud Computing Based Patient Centric Medical Information System
Agarwal, Ankur; Henehan, Nathan; Somashekarappa, Vivek; Pandya, A. S.; Kalva, Hari; Furht, Borko
This chapter discusses an emerging concept of a cloud computing based Patient Centric Medical Information System framework that will allow various authorized users to securely access patient records from various Care Delivery Organizations (CDOs) such as hospitals, urgent care centers, doctors, laboratories, imaging centers among others, from any location. Such a system must seamlessly integrate all patient records including images such as CT-SCANS and MRI'S which can easily be accessed from any location and reviewed by any authorized user. In such a scenario the storage and transmission of medical records will have be conducted in a totally secure and safe environment with a very high standard of data integrity, protecting patient privacy and complying with all Health Insurance Portability and Accountability Act (HIPAA) regulations.
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Bartels, Stephen J.; Gill, Lydia; Naslund, John A.
2015-01-01
Abstract The Patient Protection and Affordable Care Act (ACA) represents the most significant legislative change in the United States health care system in nearly half a century. Key elements of the ACA include reforms aimed at addressing high-cost, complex, vulnerable patient populations. Older adults with mental health disorders are a rapidly growing segment of the population and are among the most challenging subgroups within health care, and they account for a disproportionate amount of costs. What does the ACA mean for geriatric mental health? We address this question by highlighting opportunities for reaching older adults with mental health disorders by leveraging the diverse elements of the ACA. We describe nine relevant initiatives: (1) accountable care organizations, (2) patient-centered medical homes, (3) Medicaid-financed specialty health homes, (4) hospital readmission and health care transitions initiatives, (5) Medicare annual wellness visit, (6) quality standards and associated incentives, (7) support for health information technology and telehealth, (8) Independence at Home and 1915(i) State Plan Home and Community-Based Services program, and (9) Medicare-Medicaid Coordination Office, Center for Medicare and Medicaid Innovation, and the Patient-Centered Outcomes Research Institute. We also consider potential challenges to full implementation of the ACA and discuss novel solutions for advancing geriatric mental health in the context of projected workforce shortages and the opportunities afforded by the ACA. PMID:25811340
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18 CFR 367.1740 - Account 174, Miscellaneous current and accrued assets.
2010-04-01
... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... other current and accrued assets, appropriately designated and supported so as to show the nature of...
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Improving Military Accounting to Support the Military Decision-Making Process
National Research Council Canada - National Science Library
Smith, Billy
2001-01-01
.... However, with the passage of the Chief Financial Officers Act of 1990, as amended by the Federal Financial Management Act of 1994, there are significant efforts ongoing to regain funds accountability...
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18 CFR 367.1830 - Account 183, Preliminary survey and investigation charges.
2010-04-01
... service company can furnish complete information as to the nature and the purpose of the survey, plans, or... HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005...
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18 CFR 367.4360 - Account 436, Appropriations of retained earnings.
2010-04-01
..., Appropriations of retained earnings. 367.4360 Section 367.4360 Conservation of Power and Water Resources FEDERAL... NATURAL GAS ACT Retained Earnings Accounts § 367.4360 Account 436, Appropriations of retained earnings. This account must include appropriations of retained earnings as follows: (a) Appropriations required...
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Directory of Open Access Journals (Sweden)
Gary Kessler
2007-03-01
Full Text Available O'Harrow, R., Jr. (2006. No Place To Hide. New York: Free Press. 352 pages, ISBN: 0-7432-8705-3 (paper, US$26Reviewed by Gary C. Kessler (gary.kessler@champlain.eduPersonal privacy and the protection of personal identifying information are of concern to all of us. Innumerable articles and conferences address our loss of privacy, either through the sale of consumer databases or our own inattention. Opinions vary from "You have no privacy; get over it" to "This is the end of civil liberties as we know them." We teach people to safely maneuver on the Internet and minimize their exposure to bogus sites set up to steal their identity, warn users about the dangers of phishing and posting personal information on social network sites, use firewalls to protect our databases, and enact laws such as the Health Insurance Portability and Accountability Act (HIPAA and the Family Educational Rights and Privacy Act (FERPA to protect information.(see PDF for full review
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22 CFR 308.11 - Accounting for disclosure of records.
2010-04-01
... 22 Foreign Relations 2 2010-04-01 2010-04-01 true Accounting for disclosure of records. 308.11... subsection (b) of the Act. (e) For the purpose of this part, the system of accounting for disclosure is not a system of records under the definitions hereof and no accounting need be maintained for the disclosure of...
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ACCOUNTING SYSTEMS AND THEIR CONVERGENCES NOWADAYS
Directory of Open Access Journals (Sweden)
DARABOS Eva
2014-07-01
Full Text Available The expansion of opportunities and the disappearance of country borders make the answering the question increasingly urgent that which country’s or region’s acts and customs as precedents the accounting created for measuring the economic performance should use in the future. The fact makes this question especially interesting that these acts and customs often differ from each other significantly even within a region. The objective of the study is to introduce the major accounting systems (US GAAP, EU directives, IFRS and their supporting institutional background in a conception way with a special regard on compiling financial statements on the basis of IFRS. The accounts should include not only validity but the preciseness expected by both the owners and the creditors focusing on consistency, the usefulness, transparency and unambiguousness of the contained pieces of information. All these are especially important when a given enterprise or an enterprise-group represents itself in several countries or continents. The actuality of the topic is strengthened by the fact that more and more entities being interested even in abroad require to use a system based on internationally accepted standards as a basis when compiling annual accounts and consolidation for the sake of comparability.
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18 CFR 367.1070 - Account 107, Construction work in progress.
2010-04-01
... NATURAL GAS ACT Balance Sheet Chart of Accounts § 367.1070 Account 107, Construction work in progress. (a) This account must include the total of the balances of construction projects for service company..., Construction work in progress. 367.1070 Section 367.1070 Conservation of Power and Water Resources FEDERAL...
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18 CFR 367.4210 - Account 421, Miscellaneous income or loss.
2010-04-01
... GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4210 Account 421, Miscellaneous income or loss. This account must include all revenue and expense items except taxes properly..., Miscellaneous income or loss. 367.4210 Section 367.4210 Conservation of Power and Water Resources FEDERAL ENERGY...
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18 CFR 367.4390 - Account 439, Adjustments to retained earnings.
2010-04-01
... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 439, Adjustments to retained earnings. 367.4390 Section 367.4390 Conservation of Power and Water Resources FEDERAL... NATURAL GAS ACT Retained Earnings Accounts § 367.4390 Account 439, Adjustments to retained earnings. (a...
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Banner prints social security numbers
Directory of Open Access Journals (Sweden)
Robbins RA
2014-02-01
Full Text Available No abstract available. Article truncated at 150 words. The Monday edition of the Arizona Republic contained a story with potential interest to our readers. On the most recent address labels of Banner Health's magazine, Smart & Healthy, the addressee's Social Security or Medicare identification numbers, which are often identical to their Social Security numbers (1. The magazine was mailed to more than 50,000 recipients in Arizona late last week. The recipients are members of the Medicare Pioneer Accountable Care Organization, a government health-care plan that Banner serves. Banner generated its mailing list from information it received from the U.S. Centers for Medicare & Medicaid Services, which is an agency within the U.S. Department of Health & Human Services (HHS responsible for administration of several federal health-care programs. Although medical information has been protected by the Health Insurance Portability and Accountability Act (HIPAA since 1996, penalties were recently increased. Civil monetary penalties were increased from a maximum of $100 ...
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18 CFR 367.4102 - Account 410.2, Provision for deferred income taxes, other income and deductions.
2010-04-01
... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4102 Account 410.2, Provision for deferred income taxes, other income and..., Provision for deferred income taxes, other income and deductions. 367.4102 Section 367.4102 Conservation of...
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18 CFR 367.4082 - Account 408.2, Taxes other than income taxes, other income and deductions.
2010-04-01
... ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4082 Account 408.2, Taxes other than income taxes, other income and deductions. This... other than income taxes, other income and deductions. 367.4082 Section 367.4082 Conservation of Power...
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18 CFR 367.4092 - Account 409.2, Income taxes, other income and deductions.
2010-04-01
... POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 409.2, Income taxes, other income and deductions. 367.4092 Section 367.4092 Conservation of Power and Water Resources...
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Accountability of Radioactive Materials in Malaysian Nuclear Agency
International Nuclear Information System (INIS)
Noor Fadilla Ismail; Wan Saffiey Wan Abdullah; Khairuddin Mohamad Kontol; Azimawati Ahmad; Suzilawati Muhd Sarowi; Mohd Fazlie Abdul Rashid
2016-01-01
Radioactive materials possessed in Malaysian Nuclear Agency have many beneficial applications for research and development, calibration, tracer and irradiation. There are two types of radioactive materials which consist of sealed sourced and unsealed sourced shall be accounted for and secured at all the times by following the security aspect. The Health Physics Group in the Department of Radiation Safety and Health Division is responsible to manage the issues related to any accountability for all radioactive material purchased or received under the radioactive material protocol. The accountability of radioactive materials in Malaysian Nuclear Agency is very important to ensure the security and control the radioactive materials to not to be lost or fall into the hands of people who do not have permission to possess or use it. The accountability of radioactive materials considered as a mandatory to maintaining accountability by complying the requirements of the Atomic Energy Licensing Act 1984 (Act 304) and regulations made thereunder and the conditions of license LPTA / A / 724. In this report describes the important element of accountability of radioactive materials in order to enhances security standard by allowing tracking of the locations of sources and to reduce the risk of radioactive materials falling into the wrong hands. (author)
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18 CFR 367.4093 - Account 409.3, Income taxes, extraordinary items.
2010-04-01
... NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4093 Account 409.3, Income taxes, extraordinary items. This account must include the amount of those local, state and... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 409.3, Income...
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20 CFR 266.7 - Accountability of a representative payee.
2010-04-01
... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Accountability of a representative payee. 266.7 Section 266.7 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT REPRESENTATIVE PAYMENT § 266.7 Accountability of a representative payee. (a) A representative...
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Accountability. State Implementation of Common Core State Standards
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…
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Organizing safety: conditions for successful information assurance programs.
Collmann, Jeff; Coleman, Johnathan; Sostrom, Kristen; Wright, Willie
2004-01-01
Organizations must continuously seek safety. When considering computerized health information systems, "safety" includes protecting the integrity, confidentiality, and availability of information assets such as patient information, key components of the technical information system, and critical personnel. "High Reliability Theory" (HRT) argues that organizations with strong leadership support, continuous training, redundant safety mechanisms, and "cultures of high reliability" can deploy and safely manage complex, risky technologies such as nuclear weapons systems or computerized health information systems. In preparation for the Health Insurance Portability and Accountability Act (HIPAA) of 1996, the Office of the Assistant Secretary of Defense (Health Affairs), the Offices of the Surgeons General of the United States Army, Navy and Air Force, and the Telemedicine and Advanced Technology Research Center (TATRC), US Army Medical Research and Materiel Command sponsored organizational, doctrinal, and technical projects that individually and collectively promote conditions for a "culture of information assurance." These efforts include sponsoring the "P3 Working Group" (P3WG), an interdisciplinary, tri-service taskforce that reviewed all relevant Department of Defense (DoD), Miliary Health System (MHS), Army, Navy and Air Force policies for compliance with the HIPAA medical privacy and data security regulations; supporting development, training, and deployment of OCTAVE(sm), a self-directed information security risk assessment process; and sponsoring development of the Risk Information Management Resource (RIMR), a Web-enabled enterprise portal about health information assurance.
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National Radiological Protection Board accounts 1986-87
International Nuclear Information System (INIS)
1987-05-01
The 1986-87 accounts of the Radiological Protection Board are presented in accordance with the Radiological Protection Act 1970. The report of the Comptroller and Auditor General is also given. (U.K.)
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National Radiological Protection Board accounts 1986-87
Energy Technology Data Exchange (ETDEWEB)
1987-01-01
The 1986-87 accounts of the Radiological Protection Board are presented in accordance with the Radiological Protection Act 1970. The report of the Comptroller and Auditor General is also given. (U.K.).
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12 CFR 404.19 - Request for accounting of record disclosures.
2010-01-01
... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Request for accounting of record disclosures... Access to Records Under the Privacy Act of 1974 § 404.19 Request for accounting of record disclosures. (a... maintain an accurate accounting of the date, nature, and purpose of each external disclosure of a record...
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20 CFR 668.610 - How is this accountability documented and fulfilled?
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...
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18 CFR 367.4211 - Account 421.1, Gain on disposition of property.
2010-04-01
... GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4211 Account 421.1..., exchange, or transfer of service or other property to another. Income taxes on gains recorded in this account must be recorded in account 409.2, Income taxes, other income and deductions (§ 367.4092). ...
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18 CFR 367.4212 - Account 421.2, Loss on disposition of property.
2010-04-01
... GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4212 Account 421.2..., exchange or transfer of service or other property to another. The reduction in income taxes relating to losses recorded in this account must be recorded in account 409.2, Income taxes, other income and...
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Directory of Open Access Journals (Sweden)
Tanja Lakovic
2013-07-01
Full Text Available This study analyzes how the International Accounting Standards Board (IASB promotes professional judgement by issuing objectives-oriented accounting standards and exposure drafts. We focus on the the role of judgement as outlined in Phase I of the IASB Conceptual Framework (CF, Chapter 1, “Objective of General Purpose Financial Statements” and Chapter 3, “Qualitative Characteristics of Useful Financial Information” (IASB 2010. We discuss how the framework, when viewed through the prism of 'objectives-oriented accounting standards' as recommended by the United States Securities and Exchange Commission (SEC Report in its “Study Pursuant to Section 108(d of the Sarbanes-Oxley Act of 2002 on the Adoption by the United States Financial Reporting System of a Principles-Based Accounting System” (July 2003, encourages professional judgement. We analyze International Financial Reporting Standards (IFRS and Exposure Drafts (ED issued by the IASB since its inception in 2002 to determine if those documents are consistent with objectives-oriented accounting standards. Our analysis is useful for gaining insights into how the IASB integrates the CF with the SEC’s recommended objectives-oriented accounting approach to promote judgement in the interest of IASB/FASB convergence of accounting standards.
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18 CFR 367.4091 - Account 409.1, Income taxes, operating income.
2010-04-01
... NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4091 Account 409... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 409.1, Income taxes, operating income. 367.4091 Section 367.4091 Conservation of Power and Water Resources FEDERAL...
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6 CFR 5.27 - Requests for an accounting of record disclosures.
2010-01-01
... 6 Domestic Security 1 2010-01-01 2010-01-01 false Requests for an accounting of record disclosures... DISCLOSURE OF RECORDS AND INFORMATION Privacy Act § 5.27 Requests for an accounting of record disclosures. (a) How made and addressed. Except where accountings of disclosures are not required to be kept (as stated...
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Dellaportas, Steven; Kanapathippillai, Sutharson; Khan, Arifur; Leung, Philomena
2014-01-01
The increasing significance of ethics in the accounting profession is evidenced by the seminal events that witnessed the collapse of major corporations (e.g. Enron and WorldCom); regulatory interventions (e.g. Sarbanes-Oxley Act in the USA and the CLERP 9 Act in Australia); and calls for increased ethics interventions in the accounting curriculum.…
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18 CFR 367.102 - Accounts 408.1 and 408.2, Taxes other than income taxes.
2010-04-01
... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED... taxes, state unemployment insurance, franchise taxes, Federal excise taxes, social security taxes, and...
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13 CFR 102.29 - Requests for an accounting of record disclosures.
2010-01-01
... Act of 1974 § 102.29 Requests for an accounting of record disclosures. (a) How made and addressed. Except where accountings of disclosures are not required to be kept (as stated in paragraph (b) of this section), an individual may make a request for an accounting of any disclosure that has been made by the...
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41 CFR 105-64.503 - What is an accounting of disclosures?
2010-07-01
... Administration 64-GSA PRIVACY ACT RULES 64.5-Disclosure of Records § 105-64.503 What is an accounting of... of the record, whichever is longer. The accounting of disclosure information includes the name of the... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false What is an accounting of...
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78 FR 14281 - Privacy Act of 1974; System of Records
2013-03-05
... Finance and Accounting Service, Freedom of Information/Privacy Act Program Manager, Corporate... Records. SUMMARY: The Defense Finance and Accounting Service proposes to amend a system of records in its.... FOR FURTHER INFORMATION CONTACT: Mr. Gregory L. Outlaw, Defense Finance and Accounting Service...
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17 CFR 210.2-02 - Accountants' reports and attestation reports.
2010-04-01
... respect of the financial statements covered by the report and the accounting principles and practices... accounting principles, or as to any changes in such principles which have a material effect on the financial... COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES...
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18 CFR 367.4180 - Account 418, Non-operating rental income.
2010-04-01
... GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4180 Account 418, Non-operating rental income. (a) The expenses shall include all elements of costs incurred in the...-operating rental income. 367.4180 Section 367.4180 Conservation of Power and Water Resources FEDERAL ENERGY...
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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...
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CAN ACCOUNTING INFORMATION ACT AS A PROXY FOR EX ANTE UNCERTAINTY IN INITIAL PUBLIC OFFERINGS?
Directory of Open Access Journals (Sweden)
Tatang Ary Gumanti
2003-06-01
Full Text Available This paper reviews and summarizes previous works and the rationale for the proposition that accounting information is in fact value relevant in the determination of an initial public offering IPO.Theoretical and empirical evidence has indicated that certain accounting measures can he used as proxies for total firm risk, that is, they could determine the riskiness of a corporation. The literature also advocates that accounting information is relevant in determining the value and thus the riskiness of a corporation through the use of accounting analysis. Since most of the information available in the prospectus is accounting information, it is arguable that this information represents a potential source for assessing the issuing firm. Some scholars have also advocated the possibility of using accounting information in assessing the value of firm making an IPO. Numerous papers have provided analytical and empirical evidence of the association between accounting numbers and the value of IPOs. The conclusion generally comes to show that information in the prospectus is value relevant concerning the IPO. The paper shows that it is indeed an arguable to use accounting information in the valuation of an IPO. Accordingly, it is an empirical issue whether accounting information has the property in explaining the ex-ante uncertainty of an IPO.
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32 CFR Appendix I to Part 275 - Format for Obtaining Basic Identifying Account Information
2010-07-01
... Account Information [Official Letterhead] [Date] Mr./Mrs. XXXXXXXXXX Chief Teller [as appropriate] First.... 3401 et. seq., you are requested to provide the following account information: [Name, address, account... to this request for account information. Under section 3417(c) of the Act, good faith reliance upon...
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5 CFR 2504.11 - Access to the accounting of disclosures from records.
2010-01-01
... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Access to the accounting of disclosures... OFFICE OF THE PRESIDENT PRIVACY ACT REGULATIONS § 2504.11 Access to the accounting of disclosures from records. Rules governing access to the accounting of disclosures are the same as those granting access to...
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5 CFR 1302.3 - Access to the accounting of disclosures from records.
2010-01-01
... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Access to the accounting of disclosures... ADMINISTRATIVE PROCEDURES PRIVACY ACT PROCEDURES § 1302.3 Access to the accounting of disclosures from records. Rules governing the granting of access to the accounting of disclosures are the same as those for...
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18 CFR 367.4264 - Account 426.4, Expenditures for certain civic, political and related activities.
2010-04-01
... THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM... franchises; or for the purpose of influencing the decisions of public officials. (b) This account must not...
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78 FR 37799 - Privacy Act of 1974; System of Records
2013-06-24
... Finance and Accounting Service, Freedom of Information/Privacy Act Program Manager, Corporate...; System of Records AGENCY: Defense Finance and Accounting Service, DoD. ACTION: Notice to amend a System of Records. SUMMARY: The Defense Finance and Accounting Service is amending a system of records...
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77 FR 58106 - Privacy Act of 1974; System of Records
2012-09-19
... Finance and Accounting Service, Freedom of Information/Privacy Act Program Manager, Corporate...; System of Records AGENCY: Defense Finance and Accounting Service, DoD. ACTION: Notice to amend two Systems of Records. SUMMARY: The Defense Finance and Accounting Service is amending two systems of records...
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78 FR 52518 - Privacy Act of 1974; System of Records
2013-08-23
... Finance and Accounting Service, Freedom of Information/Privacy Act Program Manager, Corporate...; System of Records AGENCY: Defense Finance and Accounting Service, DoD. ACTION: Notice to amend a System of Records. SUMMARY: The Defense Finance and Accounting Service is amending a system of records...
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77 FR 69444 - Privacy Act of 1974; System of Records
2012-11-19
..., Defense Finance and Accounting Service, Freedom of Information/Privacy Act Program Manager, Corporate...; System of Records AGENCY: Defense Finance and Accounting Service, DoD. ACTION: Notice to amend a system of records. SUMMARY: The Defense Finance and Accounting Service is amending a system of records...
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77 FR 73973 - Privacy Act of 1974, System of Records
2012-12-12
... will become effective on January 25, 2013. ADDRESSES: You may submit comments: Paper Comments Fax: (703... requiring protection under the Privacy Act. It is USAID's core financial management system and accounting..., Accounts Receivables, and Budget Execution, which are required to perform necessary accounting operations...
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2013-04-22
... DEPARTMENT OF THE TREASURY Office of Foreign Assets Control Designation of Eighteen Individuals Pursuant to the Sergei Magnitsky Rule of Law Accountability Act of 2012 AGENCY: Office of Foreign Assets... blocked pursuant to the Sergei Magnitsky Rule of Law Accountability Act of 2012 (Pub. L. 112-208, December...
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18 CFR 367.4330 - Account 433, Balance transferred from income.
2010-04-01
... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 433, Balance transferred from income. 367.4330 Section 367.4330 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS...
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32 CFR 1665.3 - Access to the accounting of disclosures from records.
2010-07-01
... 32 National Defense 6 2010-07-01 2010-07-01 false Access to the accounting of disclosures from... SERVICE SYSTEM PRIVACY ACT PROCEDURES § 1665.3 Access to the accounting of disclosures from records. Rules governing the granting of access to the accounting of disclosure are the same as those for granting accesses...
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Directory of Open Access Journals (Sweden)
Mulia Saputra
2016-06-01
Full Text Available This study aims to determine effect of financial management knowledge, competence and supervision of the internal control official act of government (either simultaneously or partially on the quality evaluation of performance accountability reports of government agencies (BPKP Representative Studies in Aceh Province. This study is hypothesis testing research by testing using multiple linear regressions of the data collected through questionnaires. This population is 71 auditors Government Internal Supervisory Apparatus (APIP on BPKP Representative in Aceh province. Data analysis was performed using SPSS (Statistical Package for Social Science. The results showed that the financial management knowledge, competence and supervision of the actions of Government Internal Supervisory Apparatus take effect simultaneously and partially on the quality of evaluations Accountability Report Government Performance.
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78 FR 41916 - Privacy Act of 1974; System of Records
2013-07-12
... Defense Finance and Accounting Service, Freedom of Information/Privacy Act Program Manager, Corporate...; System of Records AGENCY: Defense Finance and Accounting Service, DoD. ACTION: Notice to alter a System of Records. SUMMARY: The Defense Finance and Accounting Service proposes to alter a system of records...
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Safeguarding patient privacy in electronic healthcare in the USA: the legal view.
Walsh, Diana; Passerini, Katia; Varshney, Upkar; Fjermestad, Jerry
2008-01-01
The conflict between the sweeping power of technology to access and assemble personal information and the ongoing concern about our privacy and security is ever increasing. While we gradually need higher electronic access to medical information, issues relating to patient privacy and reducing vulnerability to security breaches surmount. In this paper, we take a legal perspective and examine the existing patchwork of laws and obligations governing health information in the USA. The study finds that as Electronic Medical Records (EMRs) increase in scope and dissemination, privacy protections gradually decrease due to the shortcomings in the legal system. The contributions of this paper are (1) an overview of the legal EMR issues in the USA, and (2) the identification of the unresolved legal issues and how these will escalate when health information is transmitted over wireless networks. More specifically, the paper discusses federal and state government regulations such as the Electronic Communications Privacy Act, the Health Insurance Portability and Accountability Act (HIPAA) and judicial intervention. Based on the legal overview, the unresolved challenges are identified and suggestions for future research are included.
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18 CFR 367.13 - Accounting to be on accrual basis.
2010-04-01
... ACT General Instructions § 367.13 Accounting to be on accrual basis. (a) The service company is... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Accounting to be on accrual basis. 367.13 Section 367.13 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY...
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78 FR 27195 - Privacy Act of 1974; System of Records
2013-05-09
...; System of Records AGENCY: Defense Finance and Accounting Service, DoD. ACTION: Notice to delete two Systems of Records. SUMMARY: The Defense Finance and Accounting Service is deleting two systems of records...: The Defense Finance and Accounting Service systems of records notices subject to the Privacy Act of...
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78 FR 27194 - Privacy Act of 1974; System of Records
2013-05-09
...; System of Records AGENCY: Defense Finance and Accounting Service, DoD. ACTION: Notice to delete two Systems of Records. SUMMARY: The Defense Finance and Accounting Service is deleting two systems of records...: The Defense Finance and Accounting Service systems of records notices subject to the Privacy Act of...
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78 FR 69392 - Privacy Act of 1974; System of Records
2013-11-19
...; System of Records AGENCY: Defense Finance and Accounting Service, DoD. ACTION: Notice to delete a system of records. SUMMARY: The Defense Finance and Accounting Service is deleting a system of records... INFORMATION: The Defense Finance and Accounting Service systems of records notices subject to the Privacy Act...
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Accounting In Malaysia In The Post-New Economic Policy (NEP) Era
Azham Md. Ali
2007-01-01
Following the economic recession in 1985-86 but prior to the Asian Financial Crisis in the third quarter 1997, accounting in Malaysia appeared to have been energised with major amendments of the Companies Act 1965, activation of the statutory accounting body Malaysian Institute of Accountants (MIA) and talks over the setting up the Malaysian Accounting Standards Board (MASB). This study attempts to find out the reality of these changes and the reasons behind this reality. By applying the p...
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18 CFR 367.1110 - Account 111, Accumulated provision for amortization of service company property.
2010-04-01
... THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING... (§ 367.4040), for the current amortization of limited-term service company property investments. (2...
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78 FR 47309 - Privacy Act of 1974; System of Records
2013-08-05
...; System of Records AGENCY: Defense Finance and Accounting Service, DoD. ACTION: Notice to amend a System of Records. SUMMARY: The Defense Finance and Accounting Service proposes to alter a system of records... Defense Finance and Accounting Service systems of records notices subject to the Privacy Act of 1974 (5 U...
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2011-07-12
... of the Board Section 1. General Provisions * * * Rule 1001. Definitions of Terms Employed in Rules... Accounting Oversight Board; Notice of Filing of Proposed Temporary Rule for an Interim Program of Inspection... Act of 2002 (the ``Act''), notice is hereby given that on June 21, 2011, the Public Company Accounting...
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14 CFR 151.51 - Performance of construction work: Sponsor force account.
2010-01-01
... 14 Aeronautics and Space 3 2010-01-01 2010-01-01 false Performance of construction work: Sponsor... Development Projects § 151.51 Performance of construction work: Sponsor force account. (a) Before undertaking any force account construction work, the sponsor (or any public agency acting as agent for the sponsor...
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Collmann, Jeff; Cooper, Ted
2007-01-01
This case study describes and analyzes a breach of the confidentiality and integrity of personally identified health information (e.g. appointment details, answers to patients' questions, medical advice) for over 800 Kaiser Permanente (KP) members through KP Online, a web-enabled health care portal. The authors obtained and analyzed multiple types of qualitative data about this incident including interviews with KP staff, incident reports, root cause analyses, and media reports. Reasons at multiple levels account for the breach, including the architecture of the information system, the motivations of individual staff members, and differences among the subcultures of individual groups within as well as technical and social relations across the Kaiser IT program. None of these reasons could be classified, strictly speaking, as "security violations." This case study, thus, suggests that, to protect sensitive patient information, health care organizations should build safe organizational contexts for complex health information systems in addition to complying with good information security practice and regulations such as the Health Insurance Portability and Accountability Act (HIPAA) of 1996.
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McKay, Robert B.
1979-01-01
It is argued that the Supreme Court's Bakke decision overturning the University of California's minority admissions program is good for those who favor affirmative action programs in higher education. The Supreme Court gives wide latitude for devising programs that take race and ethnic background into account if colleges are acting in good faith.…
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75 FR 33355 - Sunshine Act Meeting
2010-06-11
.... 2. Consider and act on revisions to the LSC Accounting Guide for LSC Recipients. 3. Public comment.... Batie, Corporate Secretary. [FR Doc. 2010-14171 Filed 6-9-10; 4:15 pm] BILLING CODE 7050-01-P ...
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5 CFR 1630.9 - Access to the history (accounting) of disclosures from records.
2010-01-01
... BOARD PRIVACY ACT REGULATIONS § 1630.9 Access to the history (accounting) of disclosures from records. Rules governing access to the accounting of disclosures are the same as those for granting access to the... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Access to the history (accounting) of...
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The Uniform Chart of Accounts and Its Use in Management Control.
1982-10-01
accounting reports [Ref. 10: p.45]. Horngren [Ref. 5: p. 162] notes that a common complaint of *, managers is that they are unfairly charged with costs ...aids of amsst 0W somir IM WOR M oo Owp U CA Hospital Management Control Uniform Chart of Accounts Performance Measurement Hospital Cost Accounting ...Output Measurement HCU 30. he.T ACT fCamnnus m .. s ado It 09000*Min d IdWOReeO 661 eammeei ~Full implementation of thc Uniform Chart of Accounts (UCA
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DEFF Research Database (Denmark)
Thinggaard, Frank
2017-01-01
I analyse the influence of IFRS on the Danish accounting regulation based on the EU Accounting Directive. In Denmark, the EU Accounting Directive is brought into force through the Danish Financial Statements Act. The analysis shows that the provisions in the Act are aligned with the IFRS to a great...... extent. It also shows that the Danish legislators extensively refer to IFRS and that they consider the IFRS to be the source to use for completing the national rules. I additionally show that the enforcers of the Danish Financial Statements Act look to the IFRS for guidance when they interpret...
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Real norms, virtual cases: a rationalist, casuistic account of virtual rape
Soraker, Johnny; Hinman, L.; Brey, Philip A.E.
2007-01-01
The purpose of this paper is to propose and consider a rationalist account of the effects of virtual experiences, such as engaging in simulated acts of violence in video games. This descriptive account will be based on sound principles for case-based reasoning, or what I will refer to as
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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...
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Institutional Contradictions and Change of Organisations and Accounting
DEFF Research Database (Denmark)
Thrane, Sof; Balslev, Lars
2017-01-01
Purpose - The purpose of this paper is to analyse how contradictions between institutional pressures shape accounting and organisational change within Air Greenland. Design/methodology/approach - The paper applies document analysis and retrospective interviews to trace accounting and organisational...... change spanning 50 years and analyses developments on multiple levels: societal, governance and micro levels. Findings - The paper illustrates the didactical development of the organisation and management accounting. The contradictory impetus from the institutional level generates a space where actors...... are able to affect development and change management accounting systems. Actors at the company level further acted on the institutional level to affect change in governance and institutions. Research limitations/implications - The case differs from case studies in emerging countries owing to the low number...
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On Scott-Phillips' General Account of Communication.
Planer, Ronald J
2017-12-01
The purpose of this paper is to critically engage with a recent attempt by Thom Scott-Phillips to offer a general account of communication. As a general account, it is intended to apply equally well to both non-human and human interactions which are prima facie communicative in character. However, so far, Scott-Phillips has provided little detail regarding how his account is supposed to apply to the latter set of cases. After presenting what I take to be the most plausible way of filling in those details, I argue that his account would appear to be too narrow: it (minimally) fails to capture a range of human interactions which strike us as instances of communication. To wit, these are cases in which some but not all of the information an act is designed to convey to a reactor actually reaches that reactor. An alternative account incorporating Scott-Phillips' main insights is then sketched, and it is suggested that this account, or something like it, would accommodate the full range of non-human and human interactions that are intuitively communicative.
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Cameron, Robyn Ann; O'Leary, Conor
2015-01-01
Ethical instruction is critical in accounting education. However, does accounting ethics teaching actually instil core ethical values or simply catalogue how students should act when confronted with typical accounting ethical dilemmas? This study extends current literature by distinguishing between moral/ethical and legal/ethical matters and then…
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Accountability in district nursing practice: key concepts.
Griffith, Richard
2015-03-01
Public trust and confidence in district nurses is essential to the nurse-patient relationship that underpins effective care and treatment. That trust and confidence has even greater focus for district nurses who care for patients in their own homes. Those patients need to be able to count on the professionalism and probity of their district nurses. The professionalism and probity of district nurses is based on their accountability, which protects the public by imposing standards on district nurses and holds them answerable for their acts and omissions. This is the first of a series of articles on accountability in district nursing practice to mark the introduction of the revised Nursing and Midwifery Code on the 31 March 2015. This month's article considers the key concepts of accountability.
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Hungarian Accounting Regulations: Exposed to the Cross-Fire
Directory of Open Access Journals (Sweden)
Rita Ambrus
2015-09-01
Full Text Available The aim of the paper is to highlight two factors influencing Hungarian accounting regulations: the legislation of accounting in the last 25 years and the most important features of the taxation system. Both of them can influence the main requirement of the Hungarian Act on Accounting, the true and fair view. The research methods are based on a synthesis of the national and international literature. The authors examine the regulation system embedded in the legal and economic environment. The paper shows the accounting legislation in Hungary after the changing of the regime, its asymmetry, the attitude of the legislators and the current situation. The analysis of the tax system is connected to the provisions of accounting, highlighting the problems of the tax administration, the relation between corporate tax and the resultsof accounting and the intention to simplify it. The main conclusion is to make the system more flexible, in line with the legal and fiscal institutions, to fulfil its important requirements.
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5 CFR 2100.10 - Conditions of disclosure and accounting of certain disclosures.
2010-01-01
... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Conditions of disclosure and accounting of certain disclosures. 2100.10 Section 2100.10 Administrative Personnel ARMED FORCES RETIREMENT HOME ARMED FORCES RETIREMENT HOME PRIVACY ACT PROCEDURES § 2100.10 Conditions of disclosure and accounting of...
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2010-04-01
..., accounting of record disclosures, and requests for accounting of record disclosures. 201.29 Section 201.29..., accounting of record disclosures, and requests for accounting of record disclosures. (a) It is the policy of... disclosure required by 5 U.S.C. 552, the Privacy Act Officer shall keep an accurate accounting of: (1) The...
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Accountancy, teaching methods, sex, and American College Test scores.
Heritage, J; Harper, B S; Harper, J P
1990-10-01
This study examines the significance of sex, methodology, academic preparation, and age as related to development of judgmental and problem-solving skills. Sex, American College Test (ACT) Mathematics scores, Composite ACT scores, grades in course work, grade point average (GPA), and age were used in studying the effects of teaching method on 96 students' ability to analyze data in financial statements. Results reflect positively on accounting students compared to the general college population and the women students in particular.
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Comparative Analysis on Two Accounting Systems of Rural Economic Originations
Institute of Scientific and Technical Information of China (English)
2011-01-01
In order to normalize the financial account of two kinds of economic organizations,the comparative analysis is conducted on the Accounting System of Village Collective Economic Organization and Accounting System of Farmers’ Cooperatives(Trial) issued by the Ministry of Finance.The comparison points out that application and accounting principles of the two kinds of accounting systems are different.The differences and similarities of the five accounting elements are analyzed including property,liabilities,rights of owners,costs and profits and losses,as well as the reasons of the differences and similarities.Results show that both of the two accounting systems reflect the principles of simplification and clarification.The village collective accounting system works in rural village committee,which acts the administrative duties,the features of concerted benefits of it is showed.While the accounting system of farmers’ cooperatives is based on the village collective accounting system and combines the norms of accounting system of enterprises,so the system represents the demands of collaboration and profit-making.
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78 FR 41919 - Privacy Act of 1974; System of Records
2013-07-12
.... SUMMARY: The Defense Finance and Accounting Service proposes to alter a system of records, T7340c... identifiers or contact information. FOR FURTHER INFORMATION CONTACT: Mr. Gregory L. Outlaw, Defense Finance and Accounting Service, Freedom of Information/Privacy Act Program Manager, Corporate Communications...
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78 FR 14283 - Privacy Act of 1974; System of Records
2013-03-05
... Finance and Accounting Service, Freedom of Information/Privacy Act Program Manager, Corporate... a system of records. SUMMARY: The Defense Finance and Accounting Service proposes to alter a system... identifiers or contact information. FOR FURTHER INFORMATION CONTACT: Mr. Gregory L. Outlaw, Defense Finance...
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Account 1983-1984. [National Radiological Protection Board
Energy Technology Data Exchange (ETDEWEB)
1984-01-01
Account prepared pursuant to section 3 (4) of the Radiological Protection Act 1970 of the receipts and payments of the National Radiological Protection Board for the year ended 31st March 1984; together with the Report of the Comptroller and Auditor General thereon. (In continuation of House of Commons Paper No. 149 of 1983-84).
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CAN ACCOUNTING INFORMATION ACT AS A PROXY FOR EX ANTE UNCERTAINTY IN INITIAL PUBLIC OFFERINGS?
Gumanti, Tatang Ary
2003-01-01
This paper reviews and summarizes previous works and the rationale for the proposition that accounting information is in fact value relevant in the determination of an initial public offering IPO).Theoretical and empirical evidence has indicated that certain accounting measures can he used as proxies for total firm risk, that is, they could determine the riskiness of a corporation. The literature also advocates that accounting information is relevant in determining the value and thus the risk...
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DATA Act File C Award Financial - Social Security
Social Security Administration — The DATA Act Information Model Schema Reporting Submission Specification File C. File C includes the agency award information from the financial accounting system at...
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78 FR 5784 - Privacy Act of 1974; System of Records
2013-01-28
... records. SUMMARY: The Defense Finance and Accounting Service proposes to alter a system of records in its.... FOR FURTHER INFORMATION CONTACT: Mr. Gregory Outlaw, Defense Finance and Accounting Service, Freedom of Information/Privacy Act Program Manager, Corporate Communications, DFAS-HKC/IN, 8899 E. 56th...
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77 FR 44207 - Privacy Act of 1974, System of Records
2012-07-27
... 10, 2012. ADDRESSES: You may submit comments: Paper Comments Fax: (703) 666-5670. Mail: Chief Privacy... the Privacy Act. It is USAID's core financial management system and accounting system of record... Budget Execution, which are required to perform necessary accounting operations. Phoenix falls under...
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McClellan, Molly A; Karumur, Raghav Pavan; Vogel, Rachel Isaksson; Petzel, Sue V; Cragg, Julie; Chan, Daniel; Jacko, Julie A; Sainfort, François; Geller, Melissa A
A broad-based research team developed a Health Insurance Portability and Accountability Act (HIPAA)-compliant educational website for women with ovarian cancer to improve the quality of supportive oncology care. Prior to a randomized clinical trial of the website, initial usability testing was implemented to evaluate the website. The initial review found that 165/247 checklist items had sufficient information to allow for evaluation with the website achieving an overall score of 63%. By category, lowest scores were for the Home Page, Task Orientation, Page Layout & Visual Design, and Help, Feedback & Error Tolerance. Major issues thought to potentially impede actual usage were prioritized in redevelopment and the second usability review, conducted by the same expert, saw an improvement in scores. Incorporating usability concepts from the start of development, fulfilling the positive expectations of end-users and identifying technical and personal factors that optimize use may greatly enhance usage of health websites.
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Medical photography: current technology, evolving issues and legal perspectives.
Harting, M T; DeWees, J M; Vela, K M; Khirallah, R T
2015-04-01
Medical photographic image capture and data management has undergone a rapid and compelling change in complexity over the last 20 years. This is because of multiple factors, including significant advances in ease of photograph capture, alongside an evolution of mechanisms of data portability/dissemination, combined with governmental focus on health information privacy. Literature to guide medical, legal, governmental and business professionals when dealing with issues related to medical photography is virtually nonexistent. Herein, we will address the breadth of uses of medical photography, device properties/specific devices utilised for image capture, methods of data transfer and dissemination and patient perceptions and attitudes regarding photography in a medical setting. In addition, we will address the legal implications, including legal precedent, copyright and privacy law, informed consent, protected health information and the Health Insurance Portability and Accountability Act (HIPAA), as they pertain to medical photography. © 2015 John Wiley & Sons Ltd.
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The Risks and Opportunities Associated with Weak Arithmatic Skills of Accounting Students
Kerr, Stephen; Krull, George
2017-01-01
This paper explored the authors' concerns about students enrolled in their introductory accounting course. Anecdotal evidence suggested that students struggle with basic arithmetic concepts that underlie basic business transactions even though their math placement and ACT scores are high. A survey of 125 students in a first accounting course was…
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The Majority Rule Act. EdSource Election Brief: Proposition 26.
EdSource, Inc., Palo Alto, CA.
This article summarizes "The Majority Rule Act for Smaller Classes, Safer Schools and Financial Accountability" (Proposition 26). The Majority Rule Act deals with the percentage vote that a school district, county office of education, or community college, needs in an election to authorize local general-obligation bonds for school…
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Issues surrounding the classification of accounting information
Directory of Open Access Journals (Sweden)
Huibrecht Van der Poll
2011-06-01
Full Text Available The act of classifying information created by accounting practices is ubiquitous in the accounting process; from recording to reporting, it has almost become second nature. The classification has to correspond to the requirements and demands of the changing environment in which it is practised. Evidence suggests that the current classification of items in financial statements is not keeping pace with the needs of users and the new financial constructs generated by the industry. This study addresses the issue of classification in two ways: by means of a critical analysis of classification theory and practices and by means of a questionnaire that was developed and sent to compilers and users of financial statements. A new classification framework for accounting information in the balance sheet and income statement is proposed.
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A Common Postsecondary Data Dictionary for Perkins Accountability
Kotamraju, Pradeep; Richards, Amanda; Wun, Jolene; Klein, Steven G.
2010-01-01
This project assesses the feasibility of creating a voluntary, nationwide data dictionary that can be used to standardize the reporting of postsecondary accountability reporting requirements for the Carl D. Perkins Career and Technical Education Act of 2006 (otherwise known as Perkins IV). Variables, field codes, and programming instructions,…
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78 FR 14280 - Privacy Act of 1974; System of Records
2013-03-05
... Records. SUMMARY: The Defense Finance and Accounting Service proposes to alter a system of records notice... information. FOR FURTHER INFORMATION CONTACT: Mr. Gregory L. Outlaw, Defense Finance and Accounting Service, Freedom of Information/Privacy Act Program Manager, Corporate Communications, DFAS-HKC/IN, 8899 E. 56th...
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78 FR 14286 - Privacy Act of 1974; System of Records
2013-03-05
... Records. SUMMARY: The Defense Finance and Accounting Service proposes to amend a system of records in its... information. FOR FURTHER INFORMATION CONTACT: Mr. Gregory L. Outlaw, Defense Finance and Accounting Service, Freedom of Information/Privacy Act Program Manager, Corporate Communications, DFAS-HKC/IN, 8899 E. 56th...
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78 FR 14285 - Privacy Act of 1974; System of Records
2013-03-05
... Records. SUMMARY: The Defense Finance and Accounting Service proposes to alter a system of records in its.... FOR FURTHER INFORMATION CONTACT: Mr. Gregory L. Outlaw, Defense Finance and Accounting Service, Freedom of Information/Privacy Act Program Manager, Corporate Communications, DFAS-HKC/IN, 8899 E. 56th...
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16 CFR 313.12 - Limits on sharing account number information for marketing purposes.
2010-01-01
... 16 Commercial Practices 1 2010-01-01 2010-01-01 false Limits on sharing account number information... REGULATIONS UNDER SPECIFIC ACTS OF CONGRESS PRIVACY OF CONSUMER FINANCIAL INFORMATION Limits on Disclosures § 313.12 Limits on sharing account number information for marketing purposes. (a) General prohibition on...
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Relational databases for rare disease study: application to vascular anomalies.
Perkins, Jonathan A; Coltrera, Marc D
2008-01-01
To design a relational database integrating clinical and basic science data needed for multidisciplinary treatment and research in the field of vascular anomalies. Based on data points agreed on by the American Society of Pediatric Otolaryngology (ASPO) Vascular Anomalies Task Force. The database design enables sharing of data subsets in a Health Insurance Portability and Accountability Act (HIPAA)-compliant manner for multisite collaborative trials. Vascular anomalies pose diagnostic and therapeutic challenges. Our understanding of these lesions and treatment improvement is limited by nonstandard terminology, severity assessment, and measures of treatment efficacy. The rarity of these lesions places a premium on coordinated studies among multiple participant sites. The relational database design is conceptually centered on subjects having 1 or more lesions. Each anomaly can be tracked individually along with their treatment outcomes. This design allows for differentiation between treatment responses and untreated lesions' natural course. The relational database design eliminates data entry redundancy and results in extremely flexible search and data export functionality. Vascular anomaly programs in the United States. A relational database correlating clinical findings and photographic, radiologic, histologic, and treatment data for vascular anomalies was created for stand-alone and multiuser networked systems. Proof of concept for independent site data gathering and HIPAA-compliant sharing of data subsets was demonstrated. The collaborative effort by the ASPO Vascular Anomalies Task Force to create the database helped define a common vascular anomaly data set. The resulting relational database software is a powerful tool to further the study of vascular anomalies and the development of evidence-based treatment innovation.
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78 FR 62364 - Sunshine Act Meeting
2013-10-21
... names of two offshore companies he controlled (the ``Corporate Accounts''). The law judge ordered Pierce... provisions of the Government in the Sunshine Act, Public Law 94-409, that the Securities and Exchange... initial decision of an administrative law judge. The law judge found that China-Biotics, Inc., an issuer...
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What You Measure Is What You Get. The Effects of Accounting Standards Effects Studies
Koenigsgruber, R.; Gross, C.
2012-01-01
The UK's Accounting Standards Board and the European Financial Reporting Advisory Group have published a discussion paper entitled 'Considering the Effects of Accounting Standards'. While the effort to think through potential consequences of proposed regulatory acts in advance is welcome, we argue
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Economic Consequences of Fair Value Accounting and a Change in the Distribution Rule
Kochiyama, Takuma
2011-01-01
This research examines the economic consequences of fair value accounting and a change in the distribution rule. In Japan, fair value accounting for financial instruments was mandated from 2001, and unrealized revaluation profits were to be included in income statements. As an institutional correspondence to the change in accounting standards, Japanese Commerce Law implemented the deduction of revaluation profits from distributable profits. However, from 2006, the Japanese Company Act changed...
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Using Chronic Absence in a Multi-Metric Accountability System. Policy Memo 16-1
Hough, Heather
2016-01-01
With the passage of the Every Student Succeeds Act (ESSA) of 2015, California must integrate additional measures of student and school performance into the state-wide accountability system. To support the conversation as policymakers consider if/how to include chronic absenteeism data in the state's accountability system, PACE has conducted an…
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2013-07-12
... CFR Parts 210 and 225 RIN 0584-AD84 Simplified Cost Accounting and Other Actions To Reduce Paperwork... Consolidated Appropriations Act, 2008. The changes extend simplified cost accounting and reporting procedures... nondiscretionary simplified cost accounting and reporting procedures established in the Consolidated Appropriations...
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Redesigning School Accountability and Support: Progress in Pioneering States
Cook-Harvey, Channa M.; Stosich, Elizabeth Leisy
2016-01-01
How might policymakers and educators utilize the work already being done as states redesign their accountability systems? The 2015 reauthorization of the Elementary and Secondary Education Act (ESEA), brought much needed attention to the performance of traditionally underserved subgroups of students. Supported by greater flexibility under ESEA…
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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...
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2011-09-02
... DEPARTMENT OF LABOR Employment and Training Administration [TA-W-80,213] Healthlink, a Wellpoint, Inc. Company, Accounts Receivable and Collections Division, St. Louis, MO; Notice of Negative... Globalization Adjustment Assistance Act of 2009 (Trade Act of 2009) was satisfied. Specifically, the Department...
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2010-04-01
... from vote of security holders on independent public accountant for certain registered separate accounts... from vote of security holders on independent public accountant for certain registered separate accounts... 32(a) of the Act that selection of an independent public accountant shall have been submitted for...
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iDASH: integrating data for analysis, anonymization, and sharing
Bafna, Vineet; Boxwala, Aziz A; Chapman, Brian E; Chapman, Wendy W; Chaudhuri, Kamalika; Day, Michele E; Farcas, Claudiu; Heintzman, Nathaniel D; Jiang, Xiaoqian; Kim, Hyeoneui; Kim, Jihoon; Matheny, Michael E; Resnic, Frederic S; Vinterbo, Staal A
2011-01-01
iDASH (integrating data for analysis, anonymization, and sharing) is the newest National Center for Biomedical Computing funded by the NIH. It focuses on algorithms and tools for sharing data in a privacy-preserving manner. Foundational privacy technology research performed within iDASH is coupled with innovative engineering for collaborative tool development and data-sharing capabilities in a private Health Insurance Portability and Accountability Act (HIPAA)-certified cloud. Driving Biological Projects, which span different biological levels (from molecules to individuals to populations) and focus on various health conditions, help guide research and development within this Center. Furthermore, training and dissemination efforts connect the Center with its stakeholders and educate data owners and data consumers on how to share and use clinical and biological data. Through these various mechanisms, iDASH implements its goal of providing biomedical and behavioral researchers with access to data, software, and a high-performance computing environment, thus enabling them to generate and test new hypotheses. PMID:22081224
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Dehghan, Azad; Kovacevic, Aleksandar; Karystianis, George; Keane, John A; Nenadic, Goran
2017-11-01
De-identification of clinical narratives is one of the main obstacles to making healthcare free text available for research. In this paper we describe our experience in expanding and tailoring two existing tools as part of the 2016 CEGS N-GRID Shared Tasks Track 1, which evaluated de-identification methods on a set of psychiatric evaluation notes for up to 25 different types of Protected Health Information (PHI). The methods we used rely on machine learning on either a large or small feature space, with additional strategies, including two-pass tagging and multi-class models, which both proved to be beneficial. The results show that the integration of the proposed methods can identify Health Information Portability and Accountability Act (HIPAA) defined PHIs with overall F 1 -scores of ∼90% and above. Yet, some classes (Profession, Organization) proved again to be challenging given the variability of expressions used to reference given information. Copyright © 2017. Published by Elsevier Inc.
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Confidentiality Concerns Raised by DNA-Based Tests in the Market-Driven Managed Care Setting
Energy Technology Data Exchange (ETDEWEB)
Kotval, Jeroo S.
2006-07-28
In a policy climate where incentives to cherry pick are minimized, Managed Care Organizations can implement practices that safeguard medical privacy to the extent that data is protected from falling into the hands of third parties who could misuse it to discriminate. To the extent that these practices have been codified into the regulatory Network of the Health Insurance Portability and Accountability Act (HIPAA) Consumers may be able to rest easy about their genetic data being revealed to third parties who may discriminate. However, there are limitations to the use of policy instruments to prevent the discrimination of an entire genre of clients by market driven managed care organizations. Policy measures, to assure that knowledge of genetic conditions and their future costs would not be used by market driven managed care organizations to implement institutional policies and products that would implicitly discriminate against a genre of clients with genetic conditions, present difficulties.
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Cyber-Security Issues in Healthcare Information Technology.
Langer, Steve G
2017-02-01
In 1999-2003, SIIM (then SCAR) sponsored the creation of several special topic Primers, one of which was concerned with computer security. About the same time, a multi-society collaboration authored an ACR Guideline with a similar plot; the latter has recently been updated. The motivation for these efforts was the launch of Health Information Portability and Accountability Act (HIPAA). That legislation directed care providers to enable the portability of patient medical records across authorized medical centers, while simultaneously protecting patient confidentiality among unauthorized agents. These policy requirements resulted in the creation of numerous technical solutions which the above documents described. While the mathematical concepts and algorithms in those papers are as valid today as they were then, recent increases in the complexity of computer criminal applications (and defensive countermeasures) and the pervasiveness of Internet connected devices have raised the bar. This work examines how a medical center can adapt to these evolving threats.
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PACS-Based Computer-Aided Detection and Diagnosis
Huang, H. K. (Bernie); Liu, Brent J.; Le, Anh HongTu; Documet, Jorge
The ultimate goal of Picture Archiving and Communication System (PACS)-based Computer-Aided Detection and Diagnosis (CAD) is to integrate CAD results into daily clinical practice so that it becomes a second reader to aid the radiologist's diagnosis. Integration of CAD and Hospital Information System (HIS), Radiology Information System (RIS) or PACS requires certain basic ingredients from Health Level 7 (HL7) standard for textual data, Digital Imaging and Communications in Medicine (DICOM) standard for images, and Integrating the Healthcare Enterprise (IHE) workflow profiles in order to comply with the Health Insurance Portability and Accountability Act (HIPAA) requirements to be a healthcare information system. Among the DICOM standards and IHE workflow profiles, DICOM Structured Reporting (DICOM-SR); and IHE Key Image Note (KIN), Simple Image and Numeric Report (SINR) and Post-processing Work Flow (PWF) are utilized in CAD-HIS/RIS/PACS integration. These topics with examples are presented in this chapter.
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22 CFR 308.7 - Use of social security account number in records systems. [Reserved
2010-04-01
... 22 Foreign Relations 2 2010-04-01 2010-04-01 true Use of social security account number in records systems. [Reserved] 308.7 Section 308.7 Foreign Relations PEACE CORPS IMPLEMENTATION OF THE PRIVACY ACT OF 1974 § 308.7 Use of social security account number in records systems. [Reserved] ...
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12 CFR 303.5 - Effect of Community Reinvestment Act performance on filings.
2010-01-01
... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Effect of Community Reinvestment Act performance on filings. 303.5 Section 303.5 Banks and Banking FEDERAL DEPOSIT INSURANCE CORPORATION PROCEDURE... Reinvestment Act performance on filings. Among other factors, the FDIC takes into account the record of...
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Location mortgage in accounting objects
Directory of Open Access Journals (Sweden)
I.M. Vygiska
2015-12-01
Full Text Available The article analyzes the mechanism of the implementation of all kinds of mortgage (mortgage, pledge, mortgage of securities, security of property rights, the mortgage of goods in circulation or processing, tax lien defined the specificity of receipt/return of the mortgage, particularly payments between mortgagor and the mortgagee. Determine the subject property entities that can act as mortgage; identified by their place in the system of objects of accounting mortgagor and the mortgagee. The peculiarities of the balance sheet and off-balance sheet assets as a reflection of your collateral. Identified two groups of mortgage transactions: transactions with mortgage for its receipt and transmission; business transactions related to the conditions of loan agreements (loan and mortgage. The results are shown in the research paper proposals allow for further research to develop mortgage organizational and methodological support the operations accounting for the effective management of financial resources and obligations, collateralised.
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The Speech Act Theory between Linguistics and Language Philosophy
Directory of Open Access Journals (Sweden)
Liviu-Mihail MARINESCU
2006-10-01
Full Text Available Of all the issues in the general theory of language usage, speech act theory has probably aroused the widest interest. Psychologists, forexample, have suggested that the acquisition of the concepts underlying speech acts may be a prerequisite for the acquisition of language in general,literary critics have looked to speech act theory for an illumination of textual subtleties or for an understanding of the nature of literary genres,anthropologists have hoped to find in the theory some account of the nature of magical incantations, philosophers have seen potential applications to,amongst other things, the status of ethical statements, while linguists have seen the notions of speech act theory as variously applicable to problemsin syntax, semantics, second language learning, and elsewhere.
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KEY SKILLS REQUIRED TO COLLEGE PUBLIC ACCOUNTANT FOR MICRO AND SMALL ENTERPRISES OF PERU
Flores Konja, Adrian Alejandro; Hidalgo Tupia, Manuel Alberto
2014-01-01
It is proposed to identify the skills required by the Peruvian SMEs to accounting professionals, and other factors related to the professional work force of Chartered Certified Accountants. To do this, based on professional competencies defined in the Educational Project of our School of Accounting at the University Dean of America, contained in Law 28 951 - Professionalization Act of CPA, and the proposal Tuning America as pattern comparison, there have been survey questionnaires applied to ...
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Klein, Kimberly
2010-01-01
The American Recovery and Reinvestment Act of 2009 (ARRA) has set forth legislation for the healthcare community to achieve adoption of electronic health records (EHR), as well as form data standards, health information exchanges (HIE) and compliance with more stringent security and privacy controls under the HITECH Act. While the Office of the National Coordinator for Health Information Technology (ONCHIT) works on the definition of both "meaningful use" and "certification" of information technology systems, providers in particular must move forward with their IT initiatives to achieve the basic requirements for Medicare and Medicaid incentives starting in 2011, and avoid penalties that will reduce reimbursement beginning in 2015. In addition, providers, payors, government and non-government stakeholders will all have to balance the implementation of EHRs, working with HIEs, at the same time that they must upgrade their systems to be in compliance with ICD-10 and HIPAA 5010 code sets. Compliance deadlines for EHRs and HIEs begin in 2011, while ICD-10 diagnosis and procedure code sets compliance is required by October 2013 and HIPAA 5010 transaction sets, with one exception, is required by January 1, 2012. In order to accomplish these strategic and mandatory initiatives successfully and simultaneously, healthcare organizations will require significant and thoughtful planning, prioritization and execution.
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75 FR 5351 - Proposed Revisions to Accounting Guide for LSC Recipients
2010-02-02
... LEGAL SERVICES CORPORATION Proposed Revisions to Accounting Guide for LSC Recipients AGENCY: Legal Services Corporation. ACTION: Notice and Request for Comments. SUMMARY: The Legal Services Corporation... banking transactions; (2) financial oversight concepts from the Sarbanes Oxley Act of 2002; (3) references...
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Relating Performative and Ostensive Management Accounting Research
DEFF Research Database (Denmark)
Hansen, Allan
2011-01-01
. Findings – The paper illustrates how the process is a balancing act. On the one hand, it requires performative researchers to relate more closely to aspects decisive for ostensive researchers; yet, on the other, they need to preserve the distinctiveness of the performative approach. Originality....../value – This paper exemplifies these issues with reference to management accounting research and contributes by clarifying the methodological implications of moving performative research closer to ostensive research....
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1990-08-01
was in complete compliance with the act. 6 U. S . General Accounting Office. Manaaina the Cost of Government: Building an Effective Financial Management...34 Journal of Accountancy , April 1987, 58-70. 10 7. S . General Accounting Office. Managing the Cost of Government: Building and Effective Financial...N. J.: Prentice-Hall, 1981. pp. 62-64. 111 Ibid., pp. 63. 112 Horngren , Charles T. Cost Accounting : A Managerial EEmRhsi, 5th ed., Englewood Cliffs
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Shards of sorrow: Older men's accounts of their depression experience
Barker, Judith C.; Hinton, Ladson
2015-01-01
The experience of depression is diverse based on social locations and context. A sociological perspective building on masculinity, illness work, and the self provides a useful theoretical framework to understand how older men negotiate emotional suffering. This article examines older men's accounts of their depression experience from a social constructionist approach. This analysis is based on data from 77 in-depth interviews with depressed older men who participated in a larger mixed-method study, the Men's Health and Aging Study (MeHAS). We show how older men construct depression accounts in which they integrate biological and social factors associated with feeling a loss of control. This is experienced as a shamed masculine self given their inability to perform manhood acts, which leads them to severe social bonds. Men's accounts also shed light on how they resist the shaming of the masculine self by deploying two primary strategies: acting overtly masculine through aggressive behavior and by retracting from social interactions that may lead to feelings of shame. These strategies appear futile and they are only partially able to embrace alternative masculine values in line with roles as grandparents and older, wiser men. Depression in older men is characterized by an ongoing negotiation of limited statuses and roles given dominant conceptions of masculinity. PMID:25461856
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[Relating costs to activities in hospitals. Use of internal cost accounting].
Stavem, K
1995-01-10
During the last few years hospital cost accounting has become widespread in many countries, in parallel with increasing cost pressure, greater competition and new financing schemes. Cost accounting has been used in the manufacturing industry for many years. Costs can be related to activities and production, e.g. by the costing of procedures, episodes of care and other internally defined cost objectives. Norwegian hospitals have lagged behind in the adoption of cost accounting. They ought to act quickly if they want to be prepared for possible changes in health care financing. The benefits can be considerable to a hospital operating in a rapidly changing health care environment.
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Speech Act Theory and the Concept of Intention in Literary Criticism
García Landa, José Angel
2011-01-01
The aim of this paper is to trace the outline of a speech act theory of literature, taking into account the work of critics who react against the prevailing anti-intentionalist schools of criticism, such as the New Criticism, some versions of structuralism, and deconstruction. The intentionalist critics prepare the ground for a theory of literary discourse considered as a speech act, since it is known that the concept of intention is central to the analysis of speech acts. Such a theory of li...
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2013-03-13
... individual. However, the Privacy Act requires DHS to maintain an accounting of the disclosures made pursuant...)(3) and (4) (Accounting for Disclosures) because release of the accounting of disclosures could alert... the recipient agency. Disclosure of the accounting would therefore present a serious impediment to law...
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Business Model for the Security of a Large-Scale PACS, Compliance with ISO/27002:2013 Standard.
Gutiérrez-Martínez, Josefina; Núñez-Gaona, Marco Antonio; Aguirre-Meneses, Heriberto
2015-08-01
Data security is a critical issue in an organization; a proper information security management (ISM) is an ongoing process that seeks to build and maintain programs, policies, and controls for protecting information. A hospital is one of the most complex organizations, where patient information has not only legal and economic implications but, more importantly, an impact on the patient's health. Imaging studies include medical images, patient identification data, and proprietary information of the study; these data are contained in the storage device of a PACS. This system must preserve the confidentiality, integrity, and availability of patient information. There are techniques such as firewalls, encryption, and data encapsulation that contribute to the protection of information. In addition, the Digital Imaging and Communications in Medicine (DICOM) standard and the requirements of the Health Insurance Portability and Accountability Act (HIPAA) regulations are also used to protect the patient clinical data. However, these techniques are not systematically applied to the picture and archiving and communication system (PACS) in most cases and are not sufficient to ensure the integrity of the images and associated data during transmission. The ISO/IEC 27001:2013 standard has been developed to improve the ISM. Currently, health institutions lack effective ISM processes that enable reliable interorganizational activities. In this paper, we present a business model that accomplishes the controls of ISO/IEC 27002:2013 standard and criteria of security and privacy from DICOM and HIPAA to improve the ISM of a large-scale PACS. The methodology associated with the model can monitor the flow of data in a PACS, facilitating the detection of unauthorized access to images and other abnormal activities.
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Development of a Google-based search engine for data mining radiology reports.
Erinjeri, Joseph P; Picus, Daniel; Prior, Fred W; Rubin, David A; Koppel, Paul
2009-08-01
The aim of this study is to develop a secure, Google-based data-mining tool for radiology reports using free and open source technologies and to explore its use within an academic radiology department. A Health Insurance Portability and Accountability Act (HIPAA)-compliant data repository, search engine and user interface were created to facilitate treatment, operations, and reviews preparatory to research. The Institutional Review Board waived review of the project, and informed consent was not required. Comprising 7.9 GB of disk space, 2.9 million text reports were downloaded from our radiology information system to a fileserver. Extensible markup language (XML) representations of the reports were indexed using Google Desktop Enterprise search engine software. A hypertext markup language (HTML) form allowed users to submit queries to Google Desktop, and Google's XML response was interpreted by a practical extraction and report language (PERL) script, presenting ranked results in a web browser window. The query, reason for search, results, and documents visited were logged to maintain HIPAA compliance. Indexing averaged approximately 25,000 reports per hour. Keyword search of a common term like "pneumothorax" yielded the first ten most relevant results of 705,550 total results in 1.36 s. Keyword search of a rare term like "hemangioendothelioma" yielded the first ten most relevant results of 167 total results in 0.23 s; retrieval of all 167 results took 0.26 s. Data mining tools for radiology reports will improve the productivity of academic radiologists in clinical, educational, research, and administrative tasks. By leveraging existing knowledge of Google's interface, radiologists can quickly perform useful searches.
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International Nuclear Information System (INIS)
1989-06-01
This is the third report submitted to Congress under Public Law 99-240, ''The Low-Level Radioactive Waste Policy Amendments Act of 1985'' (the Act). This section of the Act requires the Department of Energy to summarize the annual expenditures made by states and compacts of funds disbursed from the Department's Surcharge Escrow Account, and to assess the compliance of these expenditures with the specified limitations. This report covers expenditures made during calendar year 1988 from funds disbursed to states and compacts following the July 1, 1986, and January 1, 1988, milestones. The next milestone in the Act is January 1, 1990, following which the accumulated surcharge deposits in the Department's Surcharge Escrow Account will again be disbursed. The Act authorizes states with operating low-level radioactive waste disposal sites (sited states) to collect surcharges on disposal of waste from generators located in compact regions currently without disposal sites (non-sited compacts) and in states that do not have sites and that are not members of compacts (nonmember states). The Act requires the sited states to make a monthly deposit to the Department of Energy's Surcharge Escrow Account of 25 percent of the surcharges they collect. Following each milestone date, the Department is required to disburse these funds, with accrued interest, back to those non-sited compacts and nonmember states found in compliance with the milestone requirements for new disposal site development. 4 tabs
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WHAT ON EARTH HAPPENED TO THE ACCOUNTING PROFESSION (ABSTRACT
Directory of Open Access Journals (Sweden)
Jerome J. DeRidder
2004-01-01
Full Text Available The Accounting Profession in the United States began with the 1896 NewYork Bill which provided for an examination to become a “Certified Public Accountant.”During this early period the professional accountant searched for the fairest presentation of financial data. The auditors responsibilities were not clearly defined nor were there any “Generally Accepted Principles.”Over the years, efforts were made to improve the level of financial reporting by the New York Stock Exchange, the Investment Bankers Association and by the Accounting Profession; however, they lacked authority to enforce their recommendations.Many times the profession was several criticized for their lack of uniform standards, relying upon precedent rather than using the scientific method and sometimes yielding to industry pressure on important issues. In 1956, Mr. Spacek, the managing partner of Arthur Anderson and Co. made a prophetic statement when at a commerce and industry luncheon he stated that the profession: “must wait for the CATASTROPHE — because we do not have a self-appraising profession.”Arthur Anderson and Co. no longer exists due to accounting fraud and irregularities. The Securities and Exchange Commission empowered by the SARBANES-OXLEY Act established a New Accounting Oversight Board Profession and they control the accounting Profession in the United States.
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Directory of Open Access Journals (Sweden)
Webb William B
2004-10-01
Full Text Available Abstract Background Design and test the reliability of a web-based system for multicenter, real-time collection of data in the emergency department (ED, under waiver of authorization, in compliance with HIPAA. Methods This was a phase I, two-hospital study of patients undergoing evaluation for possible pulmonary embolism. Data were collected by on-duty clinicians on an HTML data collection form (prospective e-form, populated using either a personal digital assistant (PDA or personal computer (PC. Data forms were uploaded to a central, offsite server using secure socket protocol transfer. Each form was assigned a unique identifier, and all PHI data were encrypted, but were password-accessible by authorized research personnel to complete a follow-up e-form. Results From April 15, 2003-April 15 2004, 1022 prospective e-forms and 605 follow-up e-forms were uploaded. Complexities of PDA use compelled clinicians to use PCs in the ED for data entry for most forms. No data were lost and server log query revealed no unauthorized entry. Prospectively obtained PHI data, encrypted upon server upload, were successfully decrypted using password-protected access to allow follow-up without difficulty in 605 cases. Non-PHI data from prospective and follow-up forms were available to the study investigators via standard file transfer protocol. Conclusions Data can be accurately collected from on-duty clinicians in the ED using real-time, PC-Internet data entry in compliance with the Privacy Rule. Deidentification-reidentification of PHI was successfully accomplished by a password-protected encryption-deencryption mechanism to permit follow-up by approved research personnel.
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TOWARDS AN OPERATIONAL AND FORESEEABLE ADMINISTRATION ACCOUNTING
Aurelia GRIGORE; Mariana RADU
2011-01-01
Scientific management in the modern enterprise represents an estimated leading, based on a schedule where the decisions are scientifically taken. The reception in time of the information provided by the management bodies to act quickly, should be a prerequisite for any enterprise. Any information that isn’t timely served, loses its value and likewise, from the management may lack an important element to achieve the proposed targets. To develop the foreseeing side of the administration account...
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78 FR 65620 - Privacy Act of 1974; System of Records
2013-11-01
..., as required by 5 U.S.C. 552a(r) of the Privacy Act of 1974, as amended, was submitted on March 18... support officer assignment, planning, programming, accounting, promotions, career development, and...
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Why good accountants do bad audits.
Bazerman, Max H; Loewenstein, George; Moore, Don A
2002-11-01
On July 30, President Bush signed into law the Sarbanes-Oxley Act addressing corporate accountability. A response to recent financial scandals, the law tightened federal controls over the accounting industry and imposed tough new criminal penalties for fraud. The president proclaimed, "The era of low standards and false profits is over." If only it were that easy. The authors don't think corruption is the main cause of bad audits. Rather, they claim, the problem is unconscious bias. Without knowing it, we all tend to discount facts that contradict the conclusions we want to reach, and we uncritically embrace evidence that supports our positions. Accountants might seem immune to such distortions because they work with seemingly hard numbers and clear-cut standards. But the corporate-auditing arena is particularly fertile ground for self-serving biases. Because of the often subjective nature of accounting and the close relationships between accounting firms and their corporate clients, even the most honest and meticulous of auditors can unintentionally massage the numbers in ways that mask a company's true financial status, thereby misleading investors, regulators, and even management. Solving this problem will require far more aggressive action than the U.S. government has taken thus far. What's needed are practices and regulations that recognize the existence of bias and moderate its effects. True auditor independence will entail fundamental changes to the way the accounting industry operates, including full divestiture of consulting and tax services, rotation of auditing firms, and fixed-term contracts that prohibit client companies from firing their auditors. Less tangibly, auditors must come to appreciate the profound impact of self-serving biases on their judgment.
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2010-10-01
... Information Act (5 U.S.C. 552). (b) The Institute shall retain the accounting of each disclosure for at least... longer. (c) The Institute shall make the accounting of disclosures of a record pertaining to you... 45 Public Welfare 3 2010-10-01 2010-10-01 false Procedures for maintaining accounts of disclosures...
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75 FR 20299 - Garnishment of Accounts Containing Federal Benefit Payments
2010-04-19
... example, Section 207 of the Social Security Act provides that moneys paid or payable as Old-Age, Survivors... Security beneficiary married couples or nonmarried persons age 65 or older reported receiving 90 percent or... couples or nonmarried persons age 65 or older.\\5\\ If their accounts are frozen, these individuals may find...
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Accounting Control Technology Using SAP: A Case-Based Approach
Ragan, Joseph; Puccio, Christopher; Talisesky, Brandon
2014-01-01
The Sarbanes-Oxley Act (SOX) revolutionized the accounting and audit industry. The use of preventative and process controls to evaluate the continuous audit process done via an SAP ERP ECC 6.0 system is key to compliance with SOX and managing costs. This paper can be used in a variety of ways to discuss issues associated with auditing and testing…
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License to Sin : A Justification-Based Account of Self-Regulation Failure
De Witt Huberts, J.C.
2012-01-01
Few phenomena question the authority of reason over our behavior more than self-regulation failure. As a result, most accounts of self-regulation failure have explained such self-defeating behavior as arising from impulsive factors that undermine our ability to act as we intend. In the present
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2010-04-01
... request for newly established or changed property account depreciation studies. 347.1 Section 347.1... REGULATIONS UNDER THE INTERSTATE COMMERCE ACT OIL PIPELINE DEPRECIATION STUDIES § 347.1 Material to support request for newly established or changed property account depreciation studies. (a) Means of filing...
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Personal Information as Communicative Acts
DEFF Research Database (Denmark)
Mai, Jens-Erik
2016-01-01
The paper extends previous accounts of informational privacy as a contextual notion. Where previous accounts have focused on interpretations of the privacy context itself as being contextual and open for negotiation and interpretation, this paper extends those analyses and shows that personal...... information itself is in fact best understood as contextual and situational—and as such open for interpretation. The paper reviews the notion of information as it has been applied in informational privacy and philosophy of information, and suggests that personal information ought to be regarded...... as communicative acts. The paper suggests a reconceptualization of informational privacy from having its focus on controlling, limiting, and restricting access to material carriers of information to a focus on a regulation of the use, analysis, and interpretation of personal information....
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On school choice and test-based accountability.
Directory of Open Access Journals (Sweden)
Damian W. Betebenner
2005-10-01
Full Text Available Among the two most prominent school reform measures currently being implemented in The United States are school choice and test-based accountability. Until recently, the two policy initiatives remained relatively distinct from one another. With the passage of the No Child Left Behind Act of 2001 (NCLB, a mutualism between choice and accountability emerged whereby school choice complements test-based accountability. In the first portion of this study we present a conceptual overview of school choice and test-based accountability and explicate connections between the two that are explicit in reform implementations like NCLB or implicit within the market-based reform literature in which school choice and test-based accountability reside. In the second portion we scrutinize the connections, in particular, between school choice and test-based accountability using a large western school district with a popular choice system in place. Data from three sources are combined to explore the ways in which school choice and test-based accountability draw on each other: state assessment data of children in the district, school choice data for every participating student in the district choice program, and a parental survey of both participants and non-participants of choice asking their attitudes concerning the use of school report cards in the district. Results suggest that choice is of benefit academically to only the lowest achieving students, choice participation is not uniform across different ethnic groups in the district, and parents' primary motivations as reported on a survey for participation in choice are not due to test scores, though this is not consistent with choice preferences among parents in the district. As such, our results generally confirm the hypotheses of choice critics more so than advocates. Keywords: school choice; accountability; student testing.
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19 CFR 351.218 - Sunset reviews under section 751(c) of the Act.
2010-04-01
... under section 751(c) of the Act. (a) Introduction. The URAA added a new procedure, commonly referred to... paragraph (d)(3) of this section from respondent interested parties accounting on average for more than 50... 19 Customs Duties 3 2010-04-01 2010-04-01 false Sunset reviews under section 751(c) of the Act...
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Zákon DREAM Act: Finální řešení?
Toloch, Jan
2015-01-01
This thesis describes DREAM Act, a legislative proposal discussed in the US Congress between 2001 and 2011. The Act proposes a pathway to legal citizenship for children of undocumented immigrants. The thesis aims to find whether the children of illegal immigrants should be held accountable and face deportations, even though they were not responsible for entering the U.S. illegally? It also discusses whether implementation of the DREAM Act is a convenient solution of governmental reform of the...
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ACCOUNTING AND AUDIT OPERATIONS ON CURRENT ACCOUNT
Directory of Open Access Journals (Sweden)
Koblyanska Olena
2018-03-01
Full Text Available Introduction. The article is devoted to theoretical, methodical and practical issues of accounting and auditing of operations on the current account. The purpose of the study is to deepen and consolidate the theoretical and practical knowledge of the issues of accounting and auditing of operations on the current account, identify practical problems with the implementation of the methodology and organization of accounting and auditing of operations on the current account and develop recommendations for the elimination of deficiencies and improve the accounting and auditing. Results. The issue of the relevance of proper accounting and audit of transactions on the current account in the bank is considered. The research of typical operations on the current account was carried out with using of the method of their reflection in the account on practical examples. Features of the audit of transactions on the current account are examined, the procedure for its implementation is presented, and types of abuses and violations that occur while performing operations on the current account are identified. The legal regulation of accounting, analysis and control of operations with cash on current accounts is considered. The problem issues related to the organization and conducting of the audit of funds in the accounts of the bank are analyzed, as well as the directions of their solution are determined. The proposals for determining the sequence of actions of the auditor during the check of cash flow on accounts in the bank are provided. Conclusions. The questions about theoretical, methodological and practical issues of accounting and auditing of operations on the current account in the bank. A study of typical operations with cash on the current account was carried out with the use of the method of their reflection in the accounts and the features of the auditing of cash on the account.
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International training course on nuclear materials accountability for safeguards purposes
International Nuclear Information System (INIS)
1980-12-01
The two volumes of this report incorporate all lectures and presentations at the International Training Course on Nuclear Materials Accountability and Control for Safeguards Purposes, held May 27-June 6, 1980, at the Bishop's Lodge near Santa Fe, New Mexico. The course, authorized by the US Nuclear Non-Proliferation Act and sponsored by the US Department of Energy in cooperation with the International Atomic Energy Agency, was developed to provide practical training in the design, implementation, and operation of a National system of nuclear materials accountability and control that satisfies both National and IAEA International safeguards objectives. Volume I, covering the first week of the course, presents the background, requirements, and general features of material accounting and control in modern safeguard systems. Volume II, covering the second week of the course, provides more detailed information on measurement methods and instruments, practical experience at power reactor and research reactor facilities, and examples of operating state systems of accountability and control
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International training course on nuclear materials accountability for safeguards purposes
Energy Technology Data Exchange (ETDEWEB)
1980-12-01
The two volumes of this report incorporate all lectures and presentations at the International Training Course on Nuclear Materials Accountability and Control for Safeguards Purposes, held May 27-June 6, 1980, at the Bishop's Lodge near Santa Fe, New Mexico. The course, authorized by the US Nuclear Non-Proliferation Act and sponsored by the US Department of Energy in cooperation with the International Atomic Energy Agency, was developed to provide practical training in the design, implementation, and operation of a National system of nuclear materials accountability and control that satisfies both National and IAEA International safeguards objectives. Volume I, covering the first week of the course, presents the background, requirements, and general features of material accounting and control in modern safeguard systems. Volume II, covering the second week of the course, provides more detailed information on measurement methods and instruments, practical experience at power reactor and research reactor facilities, and examples of operating state systems of accountability and control.
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International Nuclear Information System (INIS)
1996-06-01
This report is submitted in response to Title 1 of the 1980 Low-Level Radioactive Waste Policy Act, as amended, (the Act). The report summarizes expenditures made by compact regions and unaffiliated states during calendar year 1995 of surcharge rebates from the July 1, 1986, January 1, 1988, and January 1, 1990, milestones, and the January 1, 1993, deadline. Section 5(d)(2)(A) of the Act requires the Department of Energy (DOE) to administer a surcharge escrow account. This account consists of a portion of the surcharge fees paid by generators of low-level radioactive waste in nonsited compact regions (compact regions currently without disposal sites) and nonmember states (states without disposal sites that are not members of compact regions) to the three sited states (states with operating disposal facilities--Nevada, South Carolina, and Washington) for the use of facilities in sited states through the end of 1992. In administering the surcharge escrow account, the Act requires DOE to: (1) Invest the funds in interest-bearing United States Government securities with the highest available yield; (2) Determine eligibility for rebates of the funds by evaluating compact region and state progress toward developing new disposal sites against the milestone requirements set forth in the Act; (3) Disburse the collected rebates and accrued interest to eligible compact regions, states, or generators; (4) Assess compliance of rebate expenditures in accordance with the conditions and limitations prescribed in the Act; and (5) Submit a report annually to Congress summarizing rebate expenditures by state and compact region and assessing the compliance of each such state or compact region with the requirement for expenditure of the rebates as provided in section 5(d)(2)(E) of the Act
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Accounting aspects of contracts for the operation of public water supply assets in WSS operators
Directory of Open Access Journals (Sweden)
Nedyalka Alexandrova
2017-12-01
Full Text Available The article investigates and analyses the nature of the Contracts for exploitation of WSS assets concluded between the Water Supply and Sewerage Associations and operators under the Water Act in order to outline the opportunities for accounting of the assets and liabilities resulting from these contracts. The contracts, as well as the WSS Associations, are new and unique for Bulgarian practice phenomena, affecting the entire water supply sector and their reporting poses considerable difficulties in practice. The article is based on an analysis of the normative requirements of the Water Act, a study of the clauses of the contracts, as well as their comparison with the concession contracts. Based on the analysis of their economic nature and under the requirements of the International Accounting Standards, a model of accounting for the assets and liabilities arising from these contracts is proposed, including their presentation and valuation in the financial statements of the operators.
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Simon, Marsha; Black, William R.
2011-01-01
The Individuals with Disabilities Education Improvement Act (IDEA) of 2004 and the No Child Left Behind Act of 2002 (NCLB) require that students with disabilities have equal access to general education curricula and contexts. Florida's Differentiated Accountability Program (DAP) is designed to support educators in meeting IDEA and NCLB…
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Safeguarding on-line accountability data
International Nuclear Information System (INIS)
Carlson, R.L.
1980-06-01
HEDL is developing a computerized accountability system that addresses the concerns of data access and data protection. The system utilizes a distributed processing network with transaction oriented software. Microprocessor controlled data accumulation stations are utilized which permit data editing to reduce errors, while maintaining several levels of backup protection. Software changes are allowed only after thorough review, protected by passwording, and are overchecked by audit. Protection against misuse by unauthorized individuals utilizes extensive physical security of the computer and the remote terminals. The positive identification devices and strict software control ensure that individuals cannot subvert the system without leaving an audit trail of their actions. This serves as a deterrent against malevolent acts by the authorized user
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ACCOUNTING HARMONIZATION AND HISTORICAL COST ACCOUNTING
Directory of Open Access Journals (Sweden)
Valentin Gabriel CRISTEA
2017-05-01
Full Text Available There is a huge interest in accounting harmonization and historical costs accounting, in what they offer us. In this article, different valuation models are discussed. Although one notices the movement from historical cost accounting to fair value accounting, each one has its advantages.
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2010-04-01
... statement for separate accounts organized as management investment companies. 239.17a Section 239.17a... accounts organized as management investment companies. Form N-3 shall be used for registration under the... register under the Investment Company Act of 1940 as management investment companies, and certain other...
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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.
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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...
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Wills, Monica; Brewer, Curtis; Knoeppel, Robert; Witte, James; Pargas, Roy; Lindle, Jane Clark
2010-01-01
In 2008, due to increasing stakeholder dissatisfaction with assessment results and school report cards, South Carolina revised its 1998 Educational Accountability Act and required public engagement with stakeholders including parents/guardians, educators, business and community leaders, and taxpayers. The legislation created partnerships between…
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2010-04-01
... deduction of certain fees and charges from the assets of such accounts. 270.26a-2 Section 270.26a-2... registered separate accounts and others regarding custodianship of and deduction of certain fees and charges... by any State or other governmental entity and, if the separate account is registered under the Act as...
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2011-12-20
... Determinations Under Section 1106(a) of the Omnibus Trade and Competitiveness Act of 1988--Russian Federation... Competitiveness Act of 1988 (19 U.S.C. 2905(a)), I determine that state trading enterprises account for a...
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77 FR 50390 - Equal Credit Opportunity Act (Regulation B)
2012-08-21
..., such as account numbers or social security numbers, should not be included. Comments will not be edited... most severe U.S. recession since the Great Depression.\\6\\ The Dodd-Frank Act created the Bureau and... other similar media. In addition, the proposed comment clarifies that creditors should look to Sec. 1002...
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Arkiomaa, Minea
2016-01-01
In my pro gradu thesis, I introduce the applicable principles of automatic exchange of account information in international tax matters in the context of the United States’ Foreign Account Tax Compliance Act, or FATCA, regulation and contrast this with the OECD's Global Forum drafted Common Reporting Standard, or CRS. The recently implemented policies require that certain actors in the financial sector, such as banks and investment entities report their foreign clients and their account infor...
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A wireless trust model for healthcare.
Wickramasinghe, Nilmini; Misra, Santosh K
2004-01-01
In today's context of escalating costs, managed care, regulations such as the Health Insurance Portability and Accountability Act (HIPAA) and a technology savvy patient, the healthcare industry can no longer be complacent regarding embracing technologies to enable better, more effective and efficient practice management. In such an environment, many healthcare organisations are turning to m-commerce or wireless solutions. These solutions, in particular the mobile electronic patient record, have many advantages over their wired counterparts, including significant cost advantages, higher levels of physician acceptance, more functionalities as well as enabling easy accessibility to healthcare in remote geographic regions, however, they also bring with them challenges of their own. One such major challenge is security. To date, few models exist that help establish an appropriate framework, in the context of wireless in healthcare, in which to understand and evaluate all the security issues let alone facilitate the development of systematic and robust solutions. Our paper addresses this need by outlining an appropriate mobile trust model for such a scenario in healthcare organisations.
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Hudgins, Cathy; Rose, Sandra; Fifield, Peter Y; Arnault, Steve
2013-03-01
This article describes findings from ongoing research and analysis of current literature in addition to discussions with leaders in the field, communications with lawyers and administrators of advocacy and government agencies pertaining to integrated primary care (IPC). Standards of care are established based on a myriad of factors, including professional codes of ethics, case law, state and federal laws, professional standards, existing best practices, current professional guidelines, administrative rules and regulations, and licensing board regulations. Regulations may differ for behavioral health and medical providers, posing challenges in IPC settings. This article provides a review of these regulations, particularly 42CFR Part 2, a federal law governing confidentiality for substance abuse programs, Health Insurance Portability and Accountability Act (HIPAA), and state laws relevant to patient care in IPC settings. On the basis of findings from the study, the authors make recommendations related to patient care practices concerning informed consent and release of information procedures, treatment and warm hand-off protocols, documentation and electronic record keeping, agreements with other providers, and billing. (PsycINFO Database Record (c) 2013 APA, all rights reserved).
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Sigmund, Eric E; Sui, Dabang; Ukpebor, Obehi; Baete, Steven; Fieremans, Els; Babb, James S; Mechlin, Michael; Liu, Kecheng; Kwon, Jane; McGorty, KellyAnne; Hodnett, Philip A; Bencardino, Jenny
2013-11-01
To evaluate the performance of diffusion tensor imaging (DTI) in the evaluation of chronic exertional compartment syndrome (CECS) as compared to T2 -weighted (T2w) imaging. Using an Institutional Review Board (IRB)-approved, Health Insurance Portability and Accountability Act (HIPAA)-compliant protocol, spectral adiabatic inversion recovery (SPAIR) T2w imaging and stimulated echo DTI were applied to eight healthy volunteers and 14 suspected CECS patients before and after exertion. Longitudinal and transverse diffusion eigenvalues, mean diffusivity (MD), and fractional anisotropy (FA) were measured in seven calf muscle compartments, which in patients were classified by their response on T2w: normal (20% change). Mixed model analysis of variance compared subject groups and compartments in terms of response factors (post/pre-exercise ratios) of DTI parameters. All diffusivities significantly increased (P DTI shows promise as an ancillary imaging method in the diagnosis and understanding of the pathophysiology in CECS. Future studies may explore its utility in predicting response to treatment. Copyright © 2013 Wiley Periodicals, Inc.
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75 FR 29728 - Privacy Act of 1974; System of Records
2010-05-27
... telephone number; emergency contact information; Child Development Center and Family Child Care insurance... reports of fire, safety, housing, and environmental health inspections. Children's records will also... Regulation (DoD 6025.18-R) issued pursuant to the Health Insurance Portability and Accountability Act of 1996...
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Contextualization and diversification. Current challenges Technologist training in accounting
Directory of Open Access Journals (Sweden)
Fidel Andy Lucín-Preciado
2017-07-01
Full Text Available This paper addresses a topic of keen interest to those teachers who are responsible for training professionals in the accounting area whenever the current society is characterized by rapid changes acting on the system, affecting different ways to institutions and individuals. From this idea the objective is aimed to reflect on the current challenges of training professionals in accounting. The result is directed to perform some educational proposals that allow conceive the differences that occur in students and the current reality of the new productive matrix in Ecuador to structure the best training strategies in terms of achieving the skills required in professional alluded. The methodology is based primarily on observation, document review and interviews with experts.
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Gordon, Chad R; Rezzadeh, Kameron S; Li, Andrew; Vardanian, Andrew; Zelken, Jonathan; Shores, Jamie T; Sacks, Justin M; Segovia, Andres L; Jarrahy, Reza
2015-01-01
%). Satisfaction with the service was high: 94.2 % of users "enjoyed this software" and and 94.2 % of family/friends "felt more connected to their loved ones during surgery." 92.5 % would "recommend their loved ones sign up for this service". Ninety percent of patients who completed the survey reported "an improved hospital experience". Digital communications platforms can facilitate the immediate transfer of HIPAA-compliant data to patients and their designees. Such systems can greatly improve the level of communication between physicians, patients, and patients' families and caregivers. All types of users, including healthcare professionals, patients, and their loved ones, recorded high levels of satisfaction. Based on these observations, we conclude that mobile digital communications platforms represent a way to harness the power of social media to enhance patient care.
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School Accountability and Youth Obesity: Can Physical Education Mandates Make a Difference?
Directory of Open Access Journals (Sweden)
Helen Schneider
2013-01-01
Full Text Available This paper explores the effect of accountability laws under No Child Left Behind Act (NCLB on obesity rates among school-aged children in the United States. Our results show that pressures due to school closures for poor performance, rewards for good performance, and assistance to schools that lag behind lead to lower levels of vigorous physical activity. This effect is significant for high school children only. We find no significant impact of school accountability laws on children in grades 3 through 8 after state characteristics such as state obesity rate are taken into account. We also find that state physical education mandates increase physical activity for children in grades 3 through 8 and mitigate the negative effect of accountability pressures on physical activity at the high school level where accountability pressures are most effective at decreasing physical activity and increasing obesity. The study shows that physical education mandates play an important role in promoting physical activity for all grades in our sample.
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2013-01-31
...) issues this final rule to implement the Dodd-Frank Wall Street Reform and Consumer Protection Act's... consumer protections concerning a consumer's ability to repay, prepayment penalties, and escrow accounts.... 5491, 5511). The Consumer Financial Protection Act is substantially codified at 12 U.S.C. 5481-5603. As...
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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
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Putting retrieval-induced forgetting in context: an inhibition-free, context-based account.
Jonker, Tanya R; Seli, Paul; MacLeod, Colin M
2013-10-01
We present a new theoretical account of retrieval-induced forgetting (RIF) together with new experimental evidence that fits this account and challenges the dominant inhibition account. RIF occurs when the retrieval of some material from memory produces later forgetting of related material. The inhibition account asserts that RIF is the result of an inhibition mechanism that acts during retrieval to suppress the representations of interfering competitors. This inhibition is enduring, such that the suppressed material is difficult to access on a later test and is, therefore, recalled more poorly than baseline material. Although the inhibition account is widely accepted, a growing body of research challenges its fundamental assumptions. Our alternative account of RIF instead emphasizes the role of context in remembering. According to this context account, both of 2 tenets must be met for RIF to occur: (a) A context change must occur between study and subsequent retrieval practice, and (b) the retrieval practice context must be the active context during the final test when testing practiced categories. The results of 3 experiments, which directly test the divergent predictions of the 2 accounts, support the context account but cannot be explained by the inhibition account. In an extensive discussion, we survey the literature on RIF and apply our context account to the key findings, demonstrating the explanatory power of context. PsycINFO Database Record (c) 2013 APA, all rights reserved.
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76 FR 12084 - Privacy Act of 1974; System of Records
2011-03-04
... provide flying career background information used for assignment actions. Accounting and Finance Office... transaction file, a twelve month history file, and a career flying and jump history. A centralized file of...: aviation career; Public Law 92-204, Appropriations Act for 1973; Section 715 Public Law 93-570...
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2012-07-02
... DEPARTMENT OF VETERANS AFFAIRS [OMB Control No. 2900-0017] Proposed Information Collection (Annual-Final Report and Account) Activity: Comment Request AGENCY: Veterans Benefits Administration, Department... of certain information by the agency. Under the Paperwork Reduction Act (PRA) of 1995, Federal...
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Workshop meeting on State accounting and control system for radioactive substances and waste
International Nuclear Information System (INIS)
Evseev, V.F.
2012-01-01
On 2-6 July 2012, the fifth All-Russian workshop meeting of State Accounting and Control System for Radiation Substances (RS) and Radioactive Wastes (RAW) was conducted. The objective of the workshop was to discuss development of the State Accounting and Control System for RS and RAW in the Russian Federation, current changes to legal acts and regulations that pertain to management of RS and RAW, as well as other issues related to organisation of RS and RAW management activities and promotion of international cooperation [ru
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A Sociomaterial Account of Partnership, Signatures and Accountability in Practice
Directory of Open Access Journals (Sweden)
Nick Hopwood
2014-06-01
Full Text Available Professional work is often heralded as undergoing radical transformation. This paper focuses on partnership between health professionals and families as a specific instance of changes aimed at delivering shared responsibility and joint knowledge work. An ethnographic study of a residential child and family health services provides the empirical basis for a detailed examination of what is signed, by whom, and with what effects. I show how signing and signatures provide fertile starting points for sociomaterial analysis, a rich empirical reference point for what Nicolini calls “zooming in” on particular instances, and “zooming out” to understand their connections to other practices. Schatzki’s practice theory is used as a theoretical basis, drawing also on Kemmis’ notions of practice architectures and ecologies of practices to elaborate such connections. I trace how acts of signing and signatures as artefacts are produced through and reflect partnership, indeed pointing to significant changes in professional work. However I also show that wider ecologies of practices present architectures that challenge diffuse accountability and shared epistemic work.
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25 CFR 700.33 - Act (The Act).
2010-04-01
... 25 Indians 2 2010-04-01 2010-04-01 false Act (The Act). 700.33 Section 700.33 Indians THE OFFICE OF NAVAJO AND HOPI INDIAN RELOCATION COMMISSION OPERATIONS AND RELOCATION PROCEDURES General Policies and Instructions Definitions § 700.33 Act (The Act). (a) The Act. The Act is Pub. L. 93-531, (88 Stat...
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ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS
Directory of Open Access Journals (Sweden)
ŢOGOE GRETI DANIELA
2014-08-01
Full Text Available The theme of our research is the ways of keeping accounting entities that are the object of the provision of services in the accounting profession. This paper aims to achieve a parallel between the ways of organizing financial records - accounting provided by freelancers and companies with activity in the financial - accounting. The first step in our scientific research is to establish objectives chosen area of scientific knowledge. Our scientific approach seeks to explain through a thorough and detailed approach as different sides (conceptual and practical looking projections of accounting issues related to regulatory developments and practices in the field. This paper addresses various concepts, accounting treatments, and books and accounting documents used both freelancers in providing accounting services and legal persons authorized accounting profession. In terms of methodology and research perspective, the whole scientific approach combined with quantitative and qualitative research theoretical perspective (descriptive-conceptual with practice perspective (empirical analyzing the main contributions of various authors (Romanian and foreign to knowledge in the field. Following the survey believe that the amendments to the national legislation will support entities providing accounting services, by cutting red tape on Administrative Burdens, and consequently will increase profitability and increase service quality.
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International Nuclear Information System (INIS)
Anon.
1989-01-01
S. 446 would amend the Price-Anderson provisions of the Atomic Energy Act of 1954 to provide for the financial accountability of certain contractors of the Department of Energy. The bill would allow the Attorney General to bring action in court to recover any amount paid by the Federal Government to a contractor for public liability resulting from gross negligence or willful misconduct of such contractor (or subcontractor or supplier of such contractor). The amount recoverable would not exceed the total contract price received by the contractor. The President may exempt a contractor from some provisions if he determines it is necessary to protect the national security. Renegotiation of contracts is allowed. The amendments would take effect one year after the date of enactment of this law
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Accounting Fundamentals for Non-Accountants
The purpose of this module is to provide an introduction and overview of accounting fundamentals for non-accountants. The module also covers important topics such as communication, internal controls, documentation and recordkeeping.
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TRUE AND FAIR VIEW – THE SUPREM TRUTH IN ACCOUNTING?
Directory of Open Access Journals (Sweden)
Ana-Maria MARCULESCU
2013-06-01
Full Text Available Acting in a social and economic environment in a continuous movement and transformation, accounting is experiencing with new situations, in its attempt to answer all functions and information users that it generates, making it an important arbitration instrument in the game of those involved in business world. The main characteristic of accounting is represented by providing useful information retrodictive and predictive in an efficient and economic decision process regarding the economic entity's financial position and accounting performance. Under these circumstances, the information must not contain significant errors, is not biased, and users can be confident that it accurately represents what they proposed to represent, or what is expected, in a reasonably manner to be. Fair and true view seen as an ideal to which any professional accountant should aim, seems to be more difficult to achieve under the current conditions, in which fiscal pressure is more and more unbearable and top management is more and more willing to make compromises that sometimes are at a legal limit. In theory, it is well known that registrations and accounting reports must provide a clear image, honest, fair and full on the assets, financial position and results of the entity. In practice, contrary to ethical principles, more and more "servants" of the accounting profession are either willing, or forced to submit distorted accounting information giving the impression of calmness to a disastrous situation.
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U.S. Department of Health & Human Services — On February 16, 2006, the Department of Heath and Human Services (HHS) published a final rule which details the bases and procedures for imposing civil money...
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A Grid storage accounting system based on DGAS and HLRmon
International Nuclear Information System (INIS)
Cristofori, A; Fattibene, E; Veronesi, P; Gaido, L; Guarise, A
2012-01-01
Accounting in a production-level Grid infrastructure is of paramount importance in order to measure the utilization of the available resources. While several CPU accounting systems are deployed within the European Grid Infrastructure (EGI), storage accounting systems, stable enough to be adopted in a production environment are not yet available. As a consequence, there is a growing interest in storage accounting and work on this is being carried out in the Open Grid Forum (OGF) where a Usage Record (UR) definition suitable for storage resources has been proposed for standardization. In this paper we present a storage accounting system which is composed of three parts: a sensor layer, a data repository with a transport layer (Distributed Grid Accounting System - DGAS) and a web portal providing graphical and tabular reports (HLRmon). The sensor layer is responsible for the creation of URs according to the schema (described in this paper) that is currently being discussed within OGF. DGAS is one of the CPU accounting systems used within EGI, in particular by the Italian Grid Infrastructure (IGI) and some other National Grid Initiatives (NGIs) and projects. DGAS architecture is evolving in order to collect Usage Records for different types of resources. This improvement allows DGAS to be used as a ‘general’ data repository and transport layer. HLRmon is the web portal acting as an interface to DGAS. It has been improved to retrieve storage accounting data from the DGAS repository and create reports in an easy way. This is very useful not only for the Grid users and administrators but also for the stakeholders.
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Ritz, Stacey A; Beatty, Kathleen; Ellaway, Rachel H
2014-01-01
The concept of the social accountability of medical schools has garnered many followers, in response to a broad desire for greater social justice in health care. As its use has spread, the term 'social accountability' has become a meta-narrative for social justice and an inevitable and unquestionable good, while at the same time becoming increasingly ambiguous in its meaning and intent. In this article, we use the lenses of postmodernism and critical reflexivity to unpack the multiple meanings of social accountability. In our view, subjecting the concept of 'social accountability' to critique will enhance the ability to appraise the ways in which it is understood and enacted. We contend that critical reflexivity is necessary for social accountability to achieve its aspirations, and hence we must be prepared to become accountable not only for our actions, but also for the ideologies and discourses underlying them.
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Safeguards Accountability Network accountability and materials management
International Nuclear Information System (INIS)
Carnival, G.J.; Meredith, E.M.
1985-01-01
The Safeguards Accountability Network (SAN) is a computerized on-line accountability system for the safeguards accountability control of nuclear materials inventories at Rocky Flats Plant. SAN is a dedicated accountability system utilizing source documents filled out on the shop floor as its base. The system incorporates double entry accounting and is developed around the Material Balance Area (MBA) concept. MBA custodians enter transaction information from source documents prepared by personnel in the process areas directly into the SAN system. This provides a somewhat near-real time perpetual inventory system which has limited interaction with MBA custodians. MBA custodians are permitted to inquire into the system and status items on inventory. They are also responsible for the accuracy of the accountability information used as input to the system for their MBA. Monthly audits by the Nuclear Materials Control group assure the timeliness and accuracy of SAN accountability information
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2010-12-16
...; Securities Exchange Act of 1934 Release No. 63526/December 10, 2010] Order Approving Public Company... Company Accounting Oversight Board (the ``PCAOB'') to oversee the audits of companies and related matters..., subject to approval by the Commission, auditing and related attestation, quality control, ethics, and...
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76 FR 10234 - Amendment to the Bank Secrecy Act Regulations-Reports of Foreign Financial Accounts
2011-02-24
... reporting requirement accounts located in jurisdictions that are not considered to be ``tax havens'' or that... report titled, Tax Haven Abuses: the Enablers, the Tools and Secrecy, Senate Hearing 109-797, 109th Cong... determined to have a high degree of usefulness in criminal, tax, regulatory, and counter-terrorism matters...
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Lawyer Accountability in Public Bid
Directory of Open Access Journals (Sweden)
Adriana da Costa Ricardo Schier
2015-12-01
Full Text Available The present article aims to analyze the main fundamentals and the positioning of the courts about the responsibility of the public official who acts as referee in public procurements. In other words, the aim is an analysis of current decisions of the Court of Auditors of the Union and of the Supreme Court regarding the accountability of public advocate when issuing legal opinion concerning any hiring process in the public sector. In this way, will address some constitutional aspects that give the competence of members to this exercise carefully the general norms of law and the Attorney General's Office. This analysis will be examinated using as a basis the 1988 Federal Constitution, decisions of the Court of Auditors of the Union Decisions by the Supreme Court and doctrine.
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Yugoslavia: Act of 21 November 1984 on radiation protection and the safe use of nuclear energy
International Nuclear Information System (INIS)
1985-01-01
This Act which entered into force on 1 December 1984 repeals the 1976 Act on Protection against Ionizing Radiation and regulates most of the peaceful uses of nuclear energy and radiation protection in Yugoslavia. The Act lays down the licensing procedure for nuclear installations and covers safety-related questions in connection with standards, technical criteria etc. It also takes into account several areas regulated at international level, namely safeguards and physical protection of nuclear material. (NEA) [fr
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2012-07-25
... rule that revised Cost Accounting Standard (CAS) 412, ``Composition and Measurement of Pension Cost... Accounting Standards: Cost Accounting Standards 412 and 413--Cost Accounting Standards Pension Harmonization Rule AGENCY: Cost Accounting Standards Board, Office of Federal Procurement Policy, Office of...
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ROLE OF TAX AND ACCOUNTING MECHANISM IN TAXATION SYSTEM
Directory of Open Access Journals (Sweden)
RISTI LUCIA
2015-07-01
Full Text Available In the present research, we look into the tax issue in its entirety, as fiscal process, so that its ongoing fiscal perimeter process was defined and structured, participants in the fiscal process were nominated, financial flows were projected as well as the accounting information through which the taxation process activities are achieved. Following the tax process perimeter structure projection, we have positioned two main participants, namely: the taxpayers (legal entities and individuals and tax administration of the state and territorial administrative units; financial flows and tax and accounting information within each participant were identified and processed, they were called internal flows and financial flows and tax and accounting information of the participants in fiscal process called external flows. The area liaison in which financial flows and tax accounting information between participants in the tax structure are developed was defined in tax process perimeter structure namely external flows, the area that we have defined using the term interface. We defined this area as interface because following the study there came off as obvious the fact that it constitutes one of the most important structures of the fiscal process by which the tax flows and basic information and communication between participants are achieved; elements that are essential for achieving a good tax act.
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International Nuclear Information System (INIS)
Jones, E.; Sicherman, A.
1996-07-01
DOE facilities rely increasingly on computerized systems to manage nuclear materials accountability data and to protect against diversion of nuclear materials or other malevolent acts (e.g., hoax due to falsified data) by insider threats. Aspects of modern computerized material accountability (MA) systems including powerful personal computers and applications on networks, mixed security environments, and more users with increased knowledge, skills and abilities help heighten the concern about insider threats to the integrity of the system. In this paper, we describe a methodology for assessing MA applications to help decision makers identify ways of and compare options for preventing or mitigating possible additional risks from the insider threat. We illustrate insights from applying the methodology to local area network materials accountability systems
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Accounting Books as a Source of Information and the Basis for Civil Liability
Directory of Open Access Journals (Sweden)
Grażyna Voss
2016-10-01
Full Text Available Purpose: The aim of the paper is to present inconsistencies in kemping accounting books and legal effects concerning dishonest keeping or not keeping accounting books. Design/methodology/approach: Analysis of legal acts and statistical data on the penalties imposed and court judgments for violation of legal provisions in the preparation and presentation of financial statements. Findings: The scope and size of inconsistencies in financial information indicate the growing role of compliance and application of ethical standards and the Code of professional ethics in accounting. Research and practical limitations/implications: The findings provide recommendations to implement new standards and procedures for improving the quality of information presented to stakeholders and to separate the functions of the executive and control functions related to bookkeeping.
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Accounting ethics – an empirical investigation of managing short-term earnings
Directory of Open Access Journals (Sweden)
Leonie Jooste
2011-05-01
Full Text Available Short-term earnings are managed in most, if not all, companies. The management of short-term earnings is vulnerable to misinterpretation, manipulation or deliberate deception even if these misleading accounting practices are prohibited by accounting regulations. Hence, the problem with managing short-term earnings is that it becomes an ethical practice, regardless of who is or may be affected by the practice or the information that flows from it. As a result of the publicity received by Enron and WorldCom on financial failures and fraud, and the subsequent legislation, the Sarbanes-Oxley Act in 2002, students are expected to understand the morality issues of earnings-management practices. Therefore, the ethics of earnings-management practices affects the accounting educator. Accounting students and business managers were surveyed and the findings indicated that there is no significant difference between gender regarding the ethicality of twenty earning management practices. The results, however, show that there is a significant difference between the perceptions of business managers and students regarding the morality of earnings-management practices. However, no significant differences were found between genders.
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2010-10-01
... Act (5 U.S.C. 552). (b) The Endowment shall retain the accounting of each disclosure for at least five.... (c) The Endowment shall make the accounting of disclosures of a record pertaining to you available to... disclosures made from its systems of records? 1159.14 Section 1159.14 Public Welfare Regulations Relating to...
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Directory of Open Access Journals (Sweden)
Jaswadi JASWADI
2012-09-01
Full Text Available This study aims to investigate the extent to which the Indonesian corporate governance mechanism acts as an effective tool for protecting financial statements users against accounting irregularities. Considering that accounting irregularities might occur in between error and the fraud act, this study reviews the literature on minimizing the seriousness of these reporting incidences. The level of seriousness in misstatements is more severe when: (1 there is absence of financial expert(s on supervisory boards and audit committees, (2 companies have short tenured-CEOs and poor internal control systems, and (3 auditors are solely appointed by firms’ BOCs without agreement of block holders (known as referral. In addition, an examination of simultaneous effects of each corporate governance dimension reveals a general weakness of the BOCs and their audit committees. However, the BOC and audit committee could be an effective tool in mitigating reporting incidences, especially when they show high-quality collaboration.
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DO ACCOUNTING PRACTITIONERS USE ACCOUNTING RESEARCH RESULTS?
ALINA BEATTRICE VLADU
2015-01-01
This paper reports the results of a survey designed to explore if accounting practitioners are using as a reference point in their daily activities the opinions of academia. Since accounting research comprises various trends of research the earnings management research field is used as illustrative case. Among our respondents were accounting professional, members of professional bodies as the Chamber of Financial Auditors or Romania and also Body of Expert and Licensed Accountants...
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ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS
ŢOGOE GRETI DANIELA; AVRAM MARIOARA; AVRAM COSTIN DANIEL
2014-01-01
The theme of our research is the ways of keeping accounting entities that are the object of the provision of services in the accounting profession. This paper aims to achieve a parallel between the ways of organizing financial records - accounting provided by freelancers and companies with activity in the financial - accounting. The first step in our scientific research is to establish objectives chosen area of scientific knowledge. Our scientific approach seeks to explain thr...
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Role of Management Accounting in Accounting in General
Oleksandr Panadiy
2015-01-01
The article elucidates main scientific approaches to understanding of essence of management accounting. From scientific studies of domestic scientists it is concluded that most of them classify management accounting under competence of accounting in general. It is shown that the first institutional factors concomitant with division of general theory of accounting into financial and management components were development of forms of business and implementation of accounting standards and manua...
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Radiation control act 1990 no. 13 (7/6/1990) New South Wales
International Nuclear Information System (INIS)
1990-01-01
The object of the Act is to ensure the protection of persons and the environment against exposure to ionizing radiation and harmful non-ionizing radiation, taking into account social and economic factors and recognising that radiation is needed for therapeutic purposes. The Act regulates and controls the sale, use, keeping and disposal of radioactive substances and radiation apparatus, but does not apply to radioactive ores as defined by the Mines Inspection Act 1901. It provides for a licensing system for such substances and apparatus, the licensing authority being the Director-General of the Department of Health, under the overall authority of the Minister for Health. No person may sell or use the substances or apparatus without a licence granted by the Director-General. A licence is granted only following the recommendation of the Radiation Advisory Council set up under this Act [fr
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Management accounting and its place in the accounting system
Directory of Open Access Journals (Sweden)
Aneliya Galinova
2017-05-01
Full Text Available Management accounting was established as a new direction in accounting from the 50-ies of the XX century. However, it is still debatable as to its nature, content and the place it occupies in the accounting system. The reason for this is that different authors interpreting different way of the term "management accounting". Namely the connection accounting - management creates differences in interpretation. A significant part of the authors emphasize the concept of accounting, others focus on management and the third part of it as a autonomous system. In this article we aim to establish a relationship of management accounting with other types of accountings and his place in the system of accounting.
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Frontal theta accounts for individual differences in the cost of conflict on decision making.
Pinner, John F L; Cavanagh, James F
2017-10-01
Cognitive conflict is often experienced as a difficult, frustrating, and aversive state. Recent studies have indicated that conflict acts as an implicit cost during learning, valuation, and the instantiation of cognitive control. Here we investigated if an implicit manipulation of conflict also influences explicit decision making to risk. Participants were required to perform a Balloon Analogue Risk Task wherein the virtual balloon was inflated by performing a flankers task. By varying the percent of incongruent flanker trials between balloons, we hypothesized that participants would pump the balloon fewer times in conditions of higher conflict and that frontal midline theta would account for significant variance in this relationship. Across two studies, we demonstrate that conflict did not elicit reliable behavioral changes in this task across participants. However, individual differences in frontal theta power accounted for significant variance by predicting diminished balloon pumps. Thus, while conflict costs may act as investments to some individuals (invigorating behavior), it is aversive to others (diminishing behavior), and frontal midline theta power accounts for these varying behavioral tendencies between individuals. These findings demonstrate how frontal midline theta is not only a candidate mechanism for implementing cognitive control, but it is sensitive to the inherent costs therein. Copyright © 2017 Elsevier B.V. All rights reserved.
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Analysis of Accounting Programmes Used in Communal Accountancy
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...
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Lean accounting – as a future accounting system
Directory of Open Access Journals (Sweden)
M.V. Koryagin
2017-12-01
Full Text Available The historical development of lean accounting is researched. The comparison of lean accounting and accounting is carried out. The article determines the lean accounting basic principles, which are the basis for the selection of main ten steps of upgrading to the system of lean accounting: the evaluation of the current situation and the expected development prospects of the enterprise; the development of the principles of implementing lean accounting; the determining the production parameters and methodology of the economic model construction; the organization of lean manufacturing environment and reducing most of the stock; the determining the flow of value creation; the rejection of variable accounting and reverse cancellation of all labor costs and the cost of materials; the rejection of tracking stocks and assign of the costs directly to the costs of sales when occurred; the definition of client-targeted spending; the relationship with suppliers and automation of the accounts payable; the relationship with customers and automation of the payments received.
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Peter, Winter
2005-01-01
This paper aims at providing an insight into Japanese cost accounting. Firstly, the development of cost accounting in Japan is delineated. Subsequently, the cost accounting systems codified in the Japanese cost accounting standard are analysed based on the classification according to Hoitsch/Schmitz. Lastly, a critical appraisal of the cost accounting systems of the Japanese cost accounting standard as well as a comparison to German and American cost accounting systems are conducted.
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International Nuclear Information System (INIS)
Jalouneix, J.
2010-01-01
Nuclear security deals with prevention against theft and diversion of nuclear materials and sabotage against nuclear materials or installations. It is based on provisions of physical protection of nuclear materials and facilities complemented by: - Provisions for accounting for and control to prevent and, where appropriate, detect loss, theft or diversion of nuclear materials; - The nuclear safety provisions to protect nuclear materials and facilities against sabotage. Safeguards are based on the statements and accounting controls in the facilities. The respective aim of EURATOM and IAEA controls is to verify afterwards the respect for the declared use of materials or political commitments undertaken by States under the non-proliferation purpose. However, EURATOM and IAEA controls are not exercised at all facilities (including those working for defence purposes) or in respect of all nuclear materials subject to the French national control. In addition, these international safeguards do not deal with physical protection of nuclear materials which is the sole responsibility of the State. The state control, implemented in France, is positioned upstream to the international controls. It aims to prevent, deter and detect the loss, theft or diversion of nuclear materials in installations or during transport. It places the responsibility of a possible diversion at the operator level. It is made of different components that complement each other and form a coherent whole. This includes: - physical protection; - accounting for and control; - inspections. The physical protection system has to protect nuclear materials against a malicious act. Malicious act means a theft or diversion of nuclear material or an act of sabotage affecting nuclear materials or facilities which could lead to radiological releases into the environment. The accounting for and control system of nuclear materials has to allow the continuous and accurate knowledge of the quantity, quality and location
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U.S. Nuclear Regulatory Commission accountability report, fiscal year 1995. Volume 1
International Nuclear Information System (INIS)
1996-01-01
The US Nuclear Regulatory Commission (NRC) is one of six Federal agencies participating in a pilot project to streamline financial management reporting. The goal of this pilot is to consolidate performance-related reporting into a single accountability report. The project, which is being carried out under the guidance of the Chief Financial Officers Council, was undertaken in accordance with the Government Management Reform Act (GMRA) of 1994. The GMRA permits the streamlining of financial management reports in consultation with the appropriate Congressional Committees through a liaison in the US Office of Management and Budget (OMB). The results of the pilot project will determine the method to be used for reporting financial management information for fiscal year (FY) 1996. This report consolidates the information previously reported in the following documents: (1) the NRC's annual financial statement required by the Chief Financial Officers Act of 1990; (2) the Chairman's annual report to the President and the Congress, required by the Federal Managers' Financial Integrity Act of 1982; (3) the Chairman's semiannual report to the Congress on management decisions and final actions on Office of Inspector General audit recommendations, required by the Inspector General Act of 1978, as amended. This report also includes performance measures, as required by the Chief Financial Officers Act of 1990
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U.S. Nuclear Regulatory Commission accountability report, fiscal year 1995. Volume 1
Energy Technology Data Exchange (ETDEWEB)
NONE
1996-05-01
The US Nuclear Regulatory Commission (NRC) is one of six Federal agencies participating in a pilot project to streamline financial management reporting. The goal of this pilot is to consolidate performance-related reporting into a single accountability report. The project, which is being carried out under the guidance of the Chief Financial Officers Council, was undertaken in accordance with the Government Management Reform Act (GMRA) of 1994. The GMRA permits the streamlining of financial management reports in consultation with the appropriate Congressional Committees through a liaison in the US Office of Management and Budget (OMB). The results of the pilot project will determine the method to be used for reporting financial management information for fiscal year (FY) 1996. This report consolidates the information previously reported in the following documents: (1) the NRC`s annual financial statement required by the Chief Financial Officers Act of 1990; (2) the Chairman`s annual report to the President and the Congress, required by the Federal Managers` Financial Integrity Act of 1982; (3) the Chairman`s semiannual report to the Congress on management decisions and final actions on Office of Inspector General audit recommendations, required by the Inspector General Act of 1978, as amended. This report also includes performance measures, as required by the Chief Financial Officers Act of 1990.
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International Nuclear Information System (INIS)
1990-06-01
This response is submitted in response to the Low-Level Radioactive Waste Policy Amendments Act of 1985 (the Act), Public Law 99-240. The report summarizes expenditures made during the calendar year 1989 of surcharge rebates from the July 1, 1986, milestones. Title I of the Act requires the Department of Energy (DOE) to administer a Surcharge Escrow Account. This account consists of a portion of the surcharge fees paid by generators of low-level radioactive waste in nonsited compacts (regional compacts currently without operating disposal sites) and nonmember States (States without disposal sites that are not members of compacts) to the three States with operating disposal facilities (Nevada, South Carolina, and Washington) (sited States) for using their disposal facilities. In administering the Surcharge Escrow Account, the Act requires DOE to: invest the funds in interest-bearing United States Government securities; determine eligibility of rebates of the funds by evaluating State and compact progress toward developing new disposal sites against milestones set forth in the Act; disburse the collected rebates and interest; assess compliance of rebate expenditures with the limitations prescribed in the Act; and submit a report annually to Congress summarizing rebate expenditures by States and regions. 5 tabs
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Elbaum, Batya; Blatz, Erin T.; Rodriguez, Raymond J.
2016-01-01
The aim of this study was to ascertain which dimensions of parents' experiences with schools are most strongly associated with parents' perceptions that schools are or are not facilitating parent involvement as mandated by the federal accountability system under the Individuals With Disabilities Education Act (IDEA). Participants were 92 parents…
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Gilbertson, Keith
2002-01-01
Standard utilities can help you collect and interpret your Linux system's process accounting data. Describes the uses of process accounting, standard process accounting commands, and example code that makes use of process accounting utilities.
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Re-thinking accountability: trust versus confidence in medical practice.
Checkland, K; Marshall, M; Harrison, S
2004-04-01
In seeking to prevent a reoccurrence of scandals such as that involving cardiac surgery in Bristol, the UK government has adopted a model of regulation that uses rules and surveillance as a way of both improving the quality of care delivered and increasing confidence in healthcare institutions. However, this approach may actually act to reduce confidence and trust while also reducing the moral motivation of practitioners. Accountability in health care is discussed, and it is suggested that openness about the difficult dilemmas that arise when practitioners have a duty to be accountable to more than one audience may be an alternative means of restoring trust. A greater emphasis on the sharing of information between individual health professionals and their patients would increase trust and would allow patients to hold their doctors to account for the quality of care they receive. Concentrating more on developing trust by the sharing of information and less on the futile search for complete confidence in systems and rules may improve the quality of care delivered while also nurturing the moral motivation of professionals upon which the delivery of high quality health care depends.
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Annual review 1991/92. Accounts for the year ended 31 March 1992
International Nuclear Information System (INIS)
1992-09-01
The United Kingdom Atomic Energy Authority (AEA) is a public corporation set up by the Atomic Energy Authority Act 1954. These accounts comply with the provisions of that Act and directions issued by the Treasury. The Atomic Energy Authority Act 1986 requires AEA to operate from 1 April 1986 as a Trading Fund. Under the trading banner AEA Technology, the group made a further substantial increase in the profit on ordinary activities to Pound 28.1M (1991 Pound 17.7M). The considerable restructuring of the organisation in the past two years contributed to this by delivering cost savings, and the business structure has focused marketing efforts on profitable activities. Turnover has been maintained at last year's level. While long standing nuclear business declined, the group succeeded in increasing United Kingdom private sector business despite the recession. New markets have been developed, and important new business has been won in Europe and the Far East. (Author)
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Excel in the Accounting Curriculum: Perceptions from Accounting Professors
Ramachandran Rackliffe, Usha; Ragland, Linda
2016-01-01
Public accounting firms emphasize the importance of accounting graduates being proficient in Excel. Since many accounting graduates often aspire to work in public accounting, a question arises as to whether there should be an emphasis on Excel in accounting education. The purpose of this paper is to specifically look at this issue by examining…
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The Accounting Policy of Enterprise and its Contents in the Practical Aspect of Application
Directory of Open Access Journals (Sweden)
Malikov Volodymyr V.
2017-05-01
Full Text Available The accounting policy of enterprise and the manner of its formation is a rather complex process, which should not only involve the selection of several accounting options but also act within the framework of existing legislation. The accounting policy of enterprise is the backbone of any activity of an economic entity, as it establishes an accounting procedure based on a comprehensive analysis of the possible options. The article is aimed at developing the contents of accounting policy, which will provide for creating a workable document, using experience of leading scientists. Since the accounting policy of enterprise is primarily intended to provide true and full coverage of the activity of economic entity, which is implemented in practice through preparation of financial reporting, it would be appropriate to generate its contents in terms of the reporting sections. That is, in a general way, the issues to be reflected in the accounting policy of enterprise should have a separate structure for each item of financial reporting: for the constituent assets, the capital and liabilities; the estimate on the balance sheet date; the estimate on decrease; the estimate on revenues and costs.
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National Research Council Canada - National Science Library
Newman, David
1997-01-01
.... It reviews the structure of Individual Retirement Accounts and the Employee Retirement Income Security Act, which governs private-sector retirement plans and their treatment by the Internal Revenue Code...
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Matrimonial Causes (Amendment) Act, 1986 (No. 15 of 1986), 31 December 1986.
1987-01-01
Among other things, this Act makes the following changes in the Matrimonial Causes Act (Chapter 48): a) it lowers the waiting period after a marriage has occurred before a petition of divorce can be presented to the Supreme Court to two years; b) it lowers the waiting period for obtaining a divorce on the ground of desertion to two years; c) it prohibits persons from claiming damages on account of adultery; d) it repeals provisions allowing a Court to order settlement of a wife's property by possession by or reversion to her spouse or children if a divorce or separation is granted by reason of the wife's adultery, desertion, or cruelty; and e) it provides that "the Matrimonial Causes Rules 1937, of England in so far as they are not inconsistent with this Act, shall apply to any proceedings under this Act." full text
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Pras, Aiko; van Beijnum, Bernhard J.F.; Sprenkels, Ron; Parhonyi, R.
2001-01-01
This article provides an introduction to Internet accounting and discusses the status of related work within the IETF and IRTF, as well as certain research projects. Internet accounting is different from accounting in POTS. To understand Internet accounting, it is important to answer questions like
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David Ross, Ideal Utilitarianism, and the Intrinsic Value of Acts
Directory of Open Access Journals (Sweden)
Francesco Orsi
2012-01-01
Full Text Available The denial of the intrinsic value of acts apart from both motives and consequences lies at the heart of Ross’s deontology and his opposition to ideal utilitarianism. Moreover, the claim that acts can have intrinsic value is a staple element of early and contemporary attempts to “consequentialise” all of morality. I first show why Ross’s denial is relevant both for his philosophy and for current debates. Then I consider and reject as inconclusive some of Ross’s explicit and implicit motivations for his claim, stemming from his philosophy of action, his axiology, and his concept of intrinsic value, or a combination of these. I also criticize Ross’s later view that all right acts somehow produce some good, but that the value of some of these goods is explained by the prior rightness of the act. In the course of the discussion, the idea that acts can have intrinsic value apart from motives and consequences gains credibility both from the weaknesses in Ross’s arguments and from some putative examples. So, finally, I distinguish two attitudes in the history of ideal utilitarianism towards the necessity or not to give a detailed account of the intrinsic value of acts, and suggest that a Why Bother attitude is more promising than a Constructive one.
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Managing Public Accountability : How Public Managers Manage Public Accountability
Schillemans, Thomas
2015-01-01
Accountability is of growing importance in contemporary governance. The academic literature on public accountability is fraught with concerned analyses, suggesting that accountability is a problematic issue for public managers. This article investigates how public managers experience accountability
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National Research Council Canada - National Science Library
Caron, Lenn E; Farricker, Daniel A; Underwood, Jeffrey R
2007-01-01
.... The agencies chosen were performing at different levels of effectiveness, according to the performance and accountability scorecard produced by the Mercatus Center at George Mason University, a non...
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Accounting Students’ Choice on Accounting Information Technology Careers
Nurul Hasanah Uswati Dewi
2014-01-01
The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems. This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly....
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Dee, Thomas; Dizon-Ross, Elise
2017-01-01
States that received federal waivers to the No Child Left Behind (NCLB) Act were required to implement reforms in designated "Focus Schools" that contribute to achievement gaps. In this study, we examine the performance effects of such "differentiated accountability" reforms in the state of Louisiana. The Focus School reforms…
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Directory of Open Access Journals (Sweden)
Edson Soares Martins
2012-11-01
Full Text Available Toward a Philosophy of the Act, a fragmented and unfinished essay written by Mikhail Bakhtin, is one of the texts of the 1920s that better let us glimpse the subtle and complex dialogue established by the Russian philosopher with the philosophical field of his time, in particular through an exciting interpretive turn in Kant’s legacy. This paper seeks to discuss how the concept of an apartness between the world of life and the world of culture and the problems of both the attributes of Being and the open eventness of the responsible act are instrumentalized in a way that allows this philosophical turn, setting what accounts for Bakhtin’s first great contribution to occidental thinking.
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Decentralisation, Participation and Boundaries of Transformation: Forest Rights Act, Wayanad, India
Directory of Open Access Journals (Sweden)
Sudheesh R. Chemmencheri
2013-05-01
Full Text Available Participation and decentralisation have been shown to yield democratic outcomes in terms of efficiency, accountability and transparency through citizen engagement and devolution of powers. It has been a matter of debate whether they also benefit marginalised communities like the indigenous peoples. This paper analyzes the implications of decentralised governance in a tribal zone in India using the case of the Scheduled Tribes and Other Traditional Forest Dwellers (Recognition of Forest Rights Act 2006 − the Forest Rights Act. The effects of the Act are studied in the district of Wayanad, Kerala, through the theoretical framework of transformative decentralisation and spatial politics of participation. The key objectives of the Act − securing tenure and access to Minor Forest Produce − have achieved limited success in Wayanad as a result of a narrowly construed ideas of people’s participation. While the process prescribed by the Forest Rights Act has the potential to create new spaces for participation, most of these spaces remain closed in Wayanad. The absence of a larger vision and a radical motive to engage with the underlying patterns of domination and subordination in society has confined the process of decentralisation to its technocratic essentials, raising questions on the extent to which the Act can pave the way for transformation.
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Atomic Energy Commission Act, 2000 (Act 588)
International Nuclear Information System (INIS)
2000-01-01
Act 588 of the Republic of Ghana entitled, Atomic Energy Commission Act, 2000, amends and consolidates the Atomic Energy Commission Act, 204 of 1963 relating to the establishment of the Atomic Energy Commission. Act 588 makes provision for the Ghana Atomic Energy Commission to establish more institutes for the purpose of research in furtherance of its functions and also promote the commercialization of its research and development results. (E.A.A.)
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Fox, Alison; Stevenson, Lorna; Connelly, Patricia; Duff, Angus; Dunlop, Angela
2010-01-01
This article considers the impact of a student peer-mentoring programme (the Mentor Accountant Project, MAP) on first-year undergraduates' academic performance. The development of MAP was informed by reference to extant literature; it relies on the voluntary services of third-year students who then act as mentors to first-year student mentees in…
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A fundamentalist perspective on accounting and implications for accounting
Directory of Open Access Journals (Sweden)
Guohua Jiang
2013-12-01
Full Text Available This paper presents a framework for addressing normative accounting issues for reporting to shareholders. The framework is an alternative to the emerging Conceptual Framework of the International Accounting Standards Board and the Financial Accounting Standards Board. The framework can be broadly characterized as a utilitarian approach to accounting standard setting. It has two main features. First, accounting is linked to valuation models under which shareholders use accounting information to values their stakes. Second, the desirable characteristics of accounting information are inferred from the demand of investors and analysts who use the information in practice. This stands in contrast to the “qualitative characteristics” in the Boards’ Framework which are embraced largely on the basis of their aesthetic appeal. These features lead to a set of broad accounting principles that resolve “recognition” and “measurement” issues at the core of the Boards’ Conceptual Framework and also the central issue of a balance sheet approach versus an income statement approach. The framework in the paper also frames the research questions for researchers interested in accounting policy.
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Accountable disease management of spine pain.
Smith, Matthew J
2011-09-01
The health care landscape has changed with new legislation addressing the unsustainable rise in costs in the US system. Low-value service lines caring for expensive chronic conditions have been targeted for reform; for better or worse, the treatment of spine pain has been recognized as a representative example. Examining the Patient Protection and Affordable Care Act and existing pilot studies can offer a preview of how chronic care of spine pain will be sustained. Accountable care in an organization capable of collecting, analyzing, and reporting clinical data and operational compliance is forthcoming. Interdisciplinary spine pain centers integrating surgical and medical management, behavioral medicine, physical reconditioning, and societal reintegration represent the model of high-value care for patients with chronic spine pain. Copyright © 2011 Elsevier Inc. All rights reserved.
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Accountability after Structural Disaggregation: Comparing Agency Accountability Arrangements
Overman, Sjors; Van Genugten, Marieke; Van Thiel, Sandra
2015-01-01
New accountability instruments – performance indicators, audits, and financial incentives – are expected to replace traditional accountability instruments in NPM reforms. We test this expectation by looking at the accountability arrangements of semi-autonomous agencies as a typical example of NPM
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Professional accounting media - accountants handing over control to the system
DEFF Research Database (Denmark)
Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne
2010-01-01
Purpose - The purpose of this paper is to explore the relationship between management accounting software and the management accountant, as (re)produced in adverts appearing in professional management accounting journals. The paper analyses how such adverts have shaped the management accountant...... and the social practice of management accounting; in particular, whether these adverts are producing an image of management accountants who are in control of their management accounting system or who are controlled by it. The paper also discusses whether these adverts reflect changes in broader social practices....... Design/methodology/approach - The paper analyses two software adverts that were published in Chartered Institute of Management Accountants' professional journal. It uses discourse analysis to understand both the image of management accountants and the nature of the management accounting software...
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Directory of Open Access Journals (Sweden)
Lucian Cernuşca
2015-01-01
Full Text Available This study aims to present the perception of the accounting students on the accountant image and the accounting profession, thus contributing to a better understanding of the option for the field of accounting and the motivations for choosing this profession. The paper consists of the following parts: introduction, literature review, research methodology, research findings, conclusions and bibliography. The accounting profession must be aligned to the current conditions the Romanian accounting system is going through to harmonize to the IFRS and European regulations and the development of information technologies and the transition to digital era. The role of the accountant changes from a simple digit operator to a modern one. This will be part of the managerial team, provide strategic and financial advice and effective solutions for the proper functioning of the organization, the modern stereotype involving creativity in the accounting activities. The research aims at understanding the role of the accounting profession as a social identity and as a social phenomenon and the implications for academia and professional bodies.
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Moral empiricism and the bias for act-based rules.
Ayars, Alisabeth; Nichols, Shaun
2017-10-01
Previous studies on rule learning show a bias in favor of act-based rules, which prohibit intentionally producing an outcome but not merely allowing the outcome. Nichols, Kumar, Lopez, Ayars, and Chan (2016) found that exposure to a single sample violation in which an agent intentionally causes the outcome was sufficient for participants to infer that the rule was act-based. One explanation is that people have an innate bias to think rules are act-based. We suggest an alternative empiricist account: since most rules that people learn are act-based, people form an overhypothesis (Goodman, 1955) that rules are typically act-based. We report three studies that indicate that people can use information about violations to form overhypotheses about rules. In study 1, participants learned either three "consequence-based" rules that prohibited allowing an outcome or three "act-based" rules that prohibiting producing the outcome; in a subsequent learning task, we found that participants who had learned three consequence-based rules were more likely to think that the new rule prohibited allowing an outcome. In study 2, we presented participants with either 1 consequence-based rule or 3 consequence-based rules, and we found that those exposed to 3 such rules were more likely to think that a new rule was also consequence based. Thus, in both studies, it seems that learning 3 consequence-based rules generates an overhypothesis to expect new rules to be consequence-based. In a final study, we used a more subtle manipulation. We exposed participants to examples act-based or accident-based (strict liability) laws and then had them learn a novel rule. We found that participants who were exposed to the accident-based laws were more likely to think a new rule was accident-based. The fact that participants' bias for act-based rules can be shaped by evidence from other rules supports the idea that the bias for act-based rules might be acquired as an overhypothesis from the
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IMPACT OF THE PRINCIPLES OF FINANCIAL ACCOUNTING ON THE MANAGEMENT ACCOUNTING
Directory of Open Access Journals (Sweden)
Daniela CREŢU
2014-11-01
Full Text Available The paper studied the impact of the financial accounting principles on the management accounting. There are similarities and differences between the financial accounting and management accounting. The differences are numerous, but in the present paper we are more interested in similarities that are very deep. Not accidentally, in other accounting systems, two types of accounting information form one functional, integrated circuit (accounting monism in U.S.A. or accounting systems of compromise between the accounting monism and dualism. Since there is not only one accounting system, but a set of accounting systems, the accounting principles are not absolute, but relative. This relativity is given by the assumed objectives of the accounting.
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Depreciation Accounting in the Uniform Chart of Accounts.
1982-12-01
footage of building occupied. Reason( s ) for Compute full cost of Rate setting, cash accounting for patient care flow generation and fund- depreciation ing... Horngren , Charles T., Cost Accounting ; A Managerial Emphasis, Prentice-Hall Inc., 1972. 32. Sawyer, Lawrence B., The Practice of Modern Internal Auditing...Awd ubtlft) S . TYPE or RE PORT a PE*IoO CovIERWO Master’s Thesis; Depreciation Accounting in the Uniform Dembr18 Chart of Accounts .PSOiwON.EORlumm
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Accounting for Non-Accounting Students: What Affects Their Performance?
Suhaiza Ismail; Nurkamariah Kasim
2012-01-01
This study aims to examine the factors affecting the examination performance of non-accounting students in completing an accounting course, that is, Management Accounting. A questionnaire survey was administered to a total of 147 non-accounting students who enrolled in a Management Accounting course for a semester. The factors considered are gender, prior academic performance, year of study and learning approaches adopted which include deep, surface and strategic approaches. Using multiple re...
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Development of methodology of financial assets accounting in IFRS context
Directory of Open Access Journals (Sweden)
V.I. Tsurkanu
2018-04-01
Full Text Available In the innovation economy the proportion of resources directed to investment is significantly increasing and therefore the process becomes an integral part of the economic activities of modern organizations. In that situation the organization acquire another type of assets called financial, which differ in their characteristics from tangible and intangible assets. The authors of the present study firstly prove the need for economic interpretation of the financial assets and allocation in the balance their own positions, after the recognition, on the basis of the characteristic of such assets and for accounting and reporting should be assessed. In this context, we reveal methods that can choose the organizations, using business management models implemented by IFRS 9 «Financial instruments» for evaluation of financial assets, depending on their category. Special attention is paid to improving the methodology of accounting for financial assets in accordance with their specific characteristics of recognition and measurement. These issues are investigated not only in theoretical terms, but also on the basis of the comparison of normative and legislative acts of the Republic of Moldova and Ukraine with the regulations of IFRS. In addition, whereas the accounting systems and financial reporting in these countries change in accordance with the requirements of the Directive 2013/34/EU, their impact on the accounting of financial assets is also taken into account. According to the results of the research, drafting conclusions and suggestions are of theoretical nature and are of practical importance.
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Non-suicidal reasons for self-harm: A systematic review of self-reported accounts.
Edmondson, Amanda J; Brennan, Cathy A; House, Allan O
2016-02-01
Self-harm is a major public health problem yet current healthcare provision is widely regarded as inadequate. One of the barriers to effective healthcare is the lack of a clear understanding of the functions self-harm may serve for the individual. The aim of this review is to identify first-hand accounts of the reasons for self-harm from the individual's perspective. A systematic review of the literature reporting first-hand accounts of the reasons for self-harm other than intent to die. A thematic analysis and 'best fit' framework synthesis was undertaken to classify the responses. The most widely researched non-suicidal reasons for self-harm were dealing with distress and exerting interpersonal influence. However, many first-hand accounts included reasons such as self-validation, and self-harm to achieve a personal sense of mastery, which suggests individuals thought there were positive or adaptive functions of the act not based only on its social effects. Associations with different sub-population characteristics or with the method of harm were not available from most studies included in the analysis. Our review identified a number of themes that are relatively neglected in discussions about self-harm, which we summarised as self-harm as a positiveexperience and defining the self. These self-reported "positive" reasons may be important in understanding and responding especially to repeated acts of self-harm. Copyright © 2016 The Authors. Published by Elsevier B.V. All rights reserved.
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Accounting Employers' Expectations--The Ideal Accounting Graduates
Low, Mary; Botes, Vida; Rue, David Dela; Allen, Jackie
2016-01-01
This research examined what accounting employers are seeking in their "ideal" accounting graduate and sought to provide clarification on the "expectation gap" between what accounting employers require in their graduates, and the skills these graduates are exhibiting. Adopting a qualitative research method, this research paper…
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44 CFR 6.3 - Collection and use of information (Privacy Act statements).
2010-10-01
... in compliance with the Act and these regulations. (c) Solicitation of Social Security numbers. Before... such individual refuses to disclose his/her social security account number, the employee of FEMA shall... identity of an individual, and the social security number will become a part of a system of records in...
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Environmental audits: Tax, accounting and disclosure issues
International Nuclear Information System (INIS)
MacKnight, R.
1991-01-01
An overview is presented of the financial and legal issues associated with environmental audits, with an emphasis on tax issues. Accelerated depreciation write-offs are provided for qualified pollution control equipment, and may also qualify for tax credits. The Accounting Standards Committee recommends that provision should be made for future removal and site restoration costs and net of expected recoveries, in a rational and systematic manner by charges to income. Under the Federal Income Tax Act (ITA), future reclamation and shutdown costs will only be deductible if they pass three hurdles: a liability which requires the expenditure of funds in the future may not necessarily be an expense; if the liability can be viewed as an expense, is it incurred for the purpose of gaining or producing income; and is a deduction prohibited because it is on account of capital. A proposed solution to these problems is to adopt the US model that allows the deduction of estimated costs of reclaiming land that is disturbed during the current year at mines and waste disposal sites. Tax treatment of compliance costs, securities law disclosure, proposed federal government policies, proposed regulatory measures, and proposed fiscal measures are discussed
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Communication by mothers with breast cancer or melanoma with their children.
Gaber, Rikki; Desai, Sapna; Smith, Maureen; Eilers, Steve; Blatt, Hanz; Guevara, Yanina; Robinson, June K
2013-08-08
Communication of familial risk of breast cancer and melanoma has the potential to educate relatives about their risk, and may also motivate them to engage in prevention and early detection practices. With the Health Insurance Portability and Accountability Act (HIPAA) privacy laws, the patient often becomes the sole communicator of such risks to family members. This study surveys mothers diagnosed with either breast cancer or melanoma and their adult children about their family communication style, knowledge of increased risk, and early detection practices. In both cancer groups, most mothers alerted their children of the risk and need for early detection practices. Breast cancer mothers communicated risk and secondary prevention with early detection by breast self-examination and mammograms whereas the melanoma mothers communicated risk and primary prevention strategies like applying sunscreen and avoiding deliberate tanning. Open communication about health matters significantly increased the likelihood that children engaged in early detection and/or primary prevention behaviors. Examining the information conveyed to at-risk family members, and whether such information motivated them to engage in early detection/prevention behaviors, is key to guiding better cancer prevention communication between doctors and patients.
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Communication by Mothers with Breast Cancer or Melanoma with Their Children
Directory of Open Access Journals (Sweden)
June K. Robinson
2013-08-01
Full Text Available Communication of familial risk of breast cancer and melanoma has the potential to educate relatives about their risk, and may also motivate them to engage in prevention and early detection practices. With the Health Insurance Portability and Accountability Act (HIPAA privacy laws, the patient often becomes the sole communicator of such risks to family members. This study surveys mothers diagnosed with either breast cancer or melanoma and their adult children about their family communication style, knowledge of increased risk, and early detection practices. In both cancer groups, most mothers alerted their children of the risk and need for early detection practices. Breast cancer mothers communicated risk and secondary prevention with early detection by breast self-examination and mammograms whereas the melanoma mothers communicated risk and primary prevention strategies like applying sunscreen and avoiding deliberate tanning. Open communication about health matters significantly increased the likelihood that children engaged in early detection and/or primary prevention behaviors. Examining the information conveyed to at-risk family members, and whether such information motivated them to engage in early detection/prevention behaviors, is key to guiding better cancer prevention communication between doctors and patients.
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Clinical 3D printing: A protected health information (PHI) and compliance perspective.
Feldman, Henry; Kamali, Parisa; Lin, Samuel J; Halamka, John D
2018-07-01
Advanced manufacturing techniques such as 3-dimensional (3D) printing, while mature in other industries, are starting to become more commonplace in clinical care. Clinicians are producing physical objects based on patient clinical data for use in planning care and educating patients, all of which should be managed like any other healthcare system data, except it exists in the "real" world. There are currently no provisions in the Health Insurance Portability and Accountability Act (HIPAA) either in its original 1996 form or in more recent updates that address the nature of physical representations of clinical data. We submit that if we define the source data as protected health information (PHI), then the objects 3D printed from that data need to be treated as both (PHI), and if used clinically, part of the clinical record, and propose some basic guidelines for quality and privacy like all documentation until regulatory frameworks can catch up to this technology. Many of the mechanisms designed in the paper and film chart era will work well with 3D printed patient data. Copyright © 2018 Elsevier B.V. All rights reserved.
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Security model for picture archiving and communication systems.
Harding, D B; Gac, R J; Reynolds, C T; Romlein, J; Chacko, A K
2000-05-01
The modern information revolution has facilitated a metamorphosis of health care delivery wrought with the challenges of securing patient sensitive data. To accommodate this reality, Congress passed the Health Insurance Portability and Accountability Act (HIPAA). While final guidance has not fully been resolved at this time, it is up to the health care community to develop and implement comprehensive security strategies founded on procedural, hardware and software solutions in preparation for future controls. The Virtual Radiology Environment (VRE) Project, a landmark US Army picture archiving and communications system (PACS) implemented across 10 geographically dispersed medical facilities, has addressed that challenge by planning for the secure transmission of medical images and reports over their local (LAN) and wide area network (WAN) infrastructure. Their model, which is transferable to general PACS implementations, encompasses a strategy of application risk and dataflow identification, data auditing, security policy definition, and procedural controls. When combined with hardware and software solutions that are both non-performance limiting and scalable, the comprehensive approach will not only sufficiently address the current security requirements, but also accommodate the natural evolution of the enterprise security model.
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Privacy enhanced group communication in clinical environment
Li, Mingyan; Narayanan, Sreeram; Poovendran, Radha
2005-04-01
Privacy protection of medical records has always been an important issue and is mandated by the recent Health Insurance Portability and Accountability Act (HIPAA) standards. In this paper, we propose security architectures for a tele-referring system that allows electronic group communication among professionals for better quality treatments, while protecting patient privacy against unauthorized access. Although DICOM defines the much-needed guidelines for confidentiality of medical data during transmission, there is no provision in the existing medical security systems to guarantee patient privacy once the data has been received. In our design, we address this issue by enabling tracing back to the recipient whose received data is disclosed to outsiders, using watermarking technique. We present security architecture design of a tele-referring system using a distributed approach and a centralized web-based approach. The resulting tele-referring system (i) provides confidentiality during the transmission and ensures integrity and authenticity of the received data, (ii) allows tracing of the recipient who has either distributed the data to outsiders or whose system has been compromised, (iii) provides proof of receipt or origin, and (iv) can be easy to use and low-cost to employ in clinical environment.
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Fine-Grained Access Control for Electronic Health Record Systems
Hue, Pham Thi Bach; Wohlgemuth, Sven; Echizen, Isao; Thuy, Dong Thi Bich; Thuc, Nguyen Dinh
There needs to be a strategy for securing the privacy of patients when exchanging health records between various entities over the Internet. Despite the fact that health care providers such as Google Health and Microsoft Corp.'s Health Vault comply with the U.S Health Insurance Portability and Accountability Act (HIPAA), the privacy of patients is still at risk. Several encryption schemes and access control mechanisms have been suggested to protect the disclosure of a patient's health record especially from unauthorized entities. However, by implementing these approaches, data owners are not capable of controlling and protecting the disclosure of the individual sensitive attributes of their health records. This raises the need to adopt a secure mechanism to protect personal information against unauthorized disclosure. Therefore, we propose a new Fine-grained Access Control (FGAC) mechanism that is based on subkeys, which would allow a data owner to further control the access to his data at the column-level. We also propose a new mechanism to efficiently reduce the number of keys maintained by a data owner in cases when the users have different access privileges to different columns of the data being shared.
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Developing genetic privacy legislation: the South Carolina experience.
Edwards, J G; Young, S R; Brooks, K A; Aiken, J H; Patterson, E D; Pritchett, S T
1998-01-01
The availability of presymptomatic and predisposition genetic testing has spawned the need for legislation prohibiting health insurance discrimination on the basis of genetic information. The federal effort, the Health Insurance Portability and Accountability Act (HIPAA) of 1996, falls short by protecting only those who access insurance through group plans. A committee of University of South Carolina professionals convened in 1996 to develop legislation in support of genetic privacy for the state of South Carolina. The legislation prevents health insurance companies from denying coverage or setting insurance rates on the basis of genetic information. It also protects the privacy of genetic information and prohibits performance of genetic tests without specific informed consent. In preparing the bill, genetic privacy laws from other states were reviewed, and a modified version of the Virginia law adopted. The South Carolina Committee for the Protection of Genetic Privacy version went a step further by including enforcement language and excluding Virginia's sunset clause. The definition of genetic information encompassed genetic test results, and importantly, includes family history of genetic disease. Our experience in navigating through the state legislature and working through opposition from the health insurance lobby is detailed herein.
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Eberlin, Kyle R; Perdikis, Galen; Damitz, Lynn; Krochmal, Dan J; Kalliainen, Loree K; Bonawitz, Steven C
2018-02-01
With the advancement of technology, electronic communication has become an important mode of communication within plastic and reconstructive surgery. This can take the form of e-mail, text messaging, video conferencing, and social media, among others. There are currently no defined American Society of Plastic Surgeons guidelines for appropriate professional use of these technologies. A search was performed on PubMed and the Cochrane database; terms included "telemedicine," "text messaging," "HIPAA," "metadata," "video conferencing," "photo sharing," "social media," "Facebook," "Twitter," and "Instagram." Initial screening of all identified articles was performed; the level of evidence, limitations, and recommendations were evaluated and articles were reviewed. A total of 654 articles were identified in the level I screening process; after more comprehensive review, 41 articles fit inclusion criteria: social networking, 12; telemedicine, 11; text messaging, 10; metadata, four; video conferencing, three; and Health Insurance Portability and Accountability Act, one. General themes were identified from these articles and guidelines proposed. Electronic communication can provide an efficient method of information exchange for professional purposes within plastic surgery but should be used thoughtfully and with all professional, legal, and ethical considerations.
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Penuel, William; Meyer, Elizabeth; Valladares, Michelle Renée
2016-01-01
Staff in State Departments of Education are diligently reviewing and revising their state accountability systems to meet the new requirements and opportunities of the Every Student Succeeds Act (ESSA). ESSA is the latest reauthorization of the 1965 Elementary and Secondary Education Act, the primary federal bill guiding K-12 education policy. As a…
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TESTING MASTER STUDENTS PERCEPTION REGARDING JUDGMENT AND DECISION MAKING IN ACCOUNTING
Directory of Open Access Journals (Sweden)
2015-07-01
Full Text Available The human mind is amazing. Judgment and reasoning is also a fascinating and complex world. The purpose of this paper is to link the perception of master students to professional judgment and decision making in accounting and to analyze and test some correlations between endogenous human variables and the act of reasoning. The variables were selected after studying psychology cognition literature based on works conducted by researchers interested in matters like economics or financial reporting. Our research was carried out based on a questionnaire and the investigation was conducted in October-November 2014, being elected economics master students from University of Oradea, Faculty of Economics, majors AABM and FBI. These majors were chosen because their academic curricula contain accounting disciplines. We have received answers from 106 students. Intentionally, the study was conducted on economic master students rather than on professional accountants because for the former making logical judgments for assigning an appropriate accounting treatment of an event requires more effort, more attention. Taking into account works done by previous researchers interested in the topic of heuristics for making accounting judgments we have statistically tested our research hypotheses. The obtained results showed that there is a weak influence between the master students’ age and the way they make decisions and their perception on the necessity of existence of a theoretical conceptual framework for professional JDM in accounting and there is a correlation between master students’ ability to assume risks and their opinion on the choice of accounting handling. The main finding of this empirical study is that such research topic is worth to be continued to investigate and develop other possible links between psychological triggers and JDM in accounting.
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New Frontiers: Training Forensic Accountants within the Accounting Program
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,…
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Leschinsky, Maribeth; Messemer, Jonathan E.
2010-01-01
On July 30, 2002, President George W. Bush signed the Sarbanes-Oxley Act of 2002 into law. The legislation was crafted by the United States Congress to address issues related to accounting improprieties which came to light during the Enron scandal. The specific purpose of the legislation was "To protect investors by improving the accuracy and…
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2010-04-01
...) of the Act during annuity payment period of variable annuity contracts participating in certain... from section 22(e) of the Act during annuity payment period of variable annuity contracts participating... payment period of variable annuity contracts participating in such account, be exempt from the provisions...
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Accounting Students’ Choice on Accounting Information Technology Careers
Directory of Open Access Journals (Sweden)
Nurul Hasanah Uswati Dewi
2014-12-01
Full Text Available The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems.This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly.This research shows that the interest in undergraduate accounting students for a career in the field of information systems is very small and this research also appears that the academic supervisor is one of the dominant factors influencing student choice in choosing a career in the field of information systems. Beside this, this study also found that respondents are not interested in a career in accounting information systems more due to that field of information systems is not a career they aspire.
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Accounting Students’ Choice on Accounting Information Technology Careers
Directory of Open Access Journals (Sweden)
Nurul Hasanah Uswati Dewi
2014-12-01
Full Text Available The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems. This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly.This research shows that the interest in undergraduate accounting students for a career in the field of information systems is very small and this research also appears that the academic supervisor is one of the dominant factors influencing student choice in choosing a career in the field of information systems. Beside this, this study also found that respondents are not interested in a career in accounting information systems more due to that field of information systems is not a career they aspire.
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76 FR 53378 - Cost Accounting Standards: Accounting for Insurance Costs
2011-08-26
... Accounting Standards: Accounting for Insurance Costs AGENCY: Cost Accounting Standards Board (Board), Office... Discontinuation of Rulemaking. SUMMARY: The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards... development of an amendment to Cost Accounting Standard (CAS) 416 regarding the use of the term ``catastrophic...
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Perfil unitriádico de empresas respondables (accountability
Directory of Open Access Journals (Sweden)
Migdalia Caridad
2006-01-01
Full Text Available El artículo divulga los resultados de la investigación perfil unitriádico gerencial de empresas líderes en respondabilidad (Accountability, la cual tuvo como propósito determinar dicho perfil, considerando específicamente el rol de las empresas como organización ante sus actores internos, clientes y comunidad donde actúan. El artículo establece el valor respondabilidad (Accountability como parte de la filosofía de la empresa, facilitando su interiorización bajo un enfoque unitriádico (capital intelectual racional, emocional y operacional, que se distinga por los atributos de un liderazgo relacional, que tome en cuenta el conocimiento y talento de su gente, sistemas comunicacionales con énfasis en el diálogo empático y asertivo (estilo conversacional, apoyado en sistemas de información, medición y de auditoria, así como en la publicación sistemática de resultados y con un comportamiento centrado en sus grupos de interés internos y externos
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International Nuclear Information System (INIS)
Kaliatka, A.; Ognerubov, V.; Adomavicius, A.; Ziedelis, S.
2005-01-01
During the accident analysis of nuclear power plants, reliability and uncertainty of results depends on adequateness of mathematical models of main elements and phenomena in systems important to safety. The best way for qualification of these models is collation with relevant experimental data. However, at the case of lack of such data modern computational fluid dynamics codes can be used for this purpose. This paper presents the results of an attempt to specify the hydraulic characteristics of the fast acting motor valves as well as to demonstrate the impact of these characteristics to transient processes in emergency core cooling system of the RBMK-1500 type reactor. For these purposes the finite element model of fast acting motor valve was developed and analyzed, using two separate computational fluid dynamics codes in parallel: CFX5 and COSMOS/FLOWORKS. Both all main design particularities and changes of flow structure during valve opening (closure) process were taken into account. It was demonstrated, that the obtained dependencies of changes of hydraulic loss coefficient in respect of relative valve opening (closure) rate substantially differ from those commonly used in thermal-hydraulic calculations of nuclear reactors. This difference is extremely big at the square one of the valve opening process, when the value of the valve hydraulic resistance is most important to flow of coolant channelized to the group distribution header. The series of thermal-hydraulic calculations of the maximum design-basis accident initiated by full break of main circulation pump pressure header were performed. The obtained dependencies of changes of hydraulic loss coefficient in respect of relative valve opening (closure) rate as well as those commonly used in thermal-hydraulic code RELAP5 were used. The results of calculations show, that in the initial stage of accident flow of coolant going from emergency core cooling system via fast acting motor valves to group distribution
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2012-11-09
... more of its projects. The Appropriations Act did not authorize the participation of private non-profit... accelerate the nation's recovery by maximizing the use of force account labor. A 2011 Department of Homeland... States, Indian Tribal governments, local governments, as well as certain private non-profit organizations...
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Financial Accountant Versus Managerial Accountant in the Hotel Business System
Directory of Open Access Journals (Sweden)
Ivana Zubac
2012-01-01
Full Text Available From the perspective of financial or managerial accountant, subject of interest in this paper is the relationship of financial and managerial accounting in the hotel business. Being necessary functions within the business system of hotel company, their mutual connection as well as their differences are explained. The management of hotel company makes decisions based on accounting information from both parts of accounting. As support to hotel management in decision-making, financial accountant provides financial information about past events, while managerial accountant provides non-financial information oriented toward future. The example above is just one out of many specific tasks, which are performed by accountants of specific part of hotel accounting system. Without their support, the management could not make correct and timely decisions with certainty. The importance of the roles of financial and managerial accountant is reflected through need for a wide knowledge in the field of accounting in specific business conditions of hotel industry.
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Safeguards Accountability Network accountability and materials management
International Nuclear Information System (INIS)
Carnival, G.J.; Meredith, E.M.
1985-01-01
The Safeguards Accountability Network (SAN) is an on-line accountability system used by Rocky Flats Plant to provide accountability control of its nuclear material inventory. The system is also used to monitor and evaluate the use of the nuclear material inventory against programmatic objectives for materials management. The SAN system utilizes two Harris 800 Computers as central processing units. Enhancement plans are currently being formulated to provide automated data collection from process operations on the shop floor and from non-destructive analysis safeguards instrumentation. SAN, discussed in this paper, is an excellent system for basic accountability control of nuclear materials inventories and is a quite useful tool in evaluating the efficient use of nuclear materials inventories at Rocky Flats Plant
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Traditional Market Accounting: Management or Financial Accounting?
Wiyarni, Wiyarni
2017-01-01
The purpose of this study is to explore the area of accounting in traditional market. There are two areas of accounting: management and financial accounting. Some of traditional market traders have prepared financial notes, whereas some of them do not. Their financial notes usually consist of receivables, payables, customer orders, inventories, sales and cost price, and salary expenses. The purpose of these financial notes is usually for decision making. It is very rare for the traditional ma...
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Ashby, Cornelia M.
2010-01-01
The American Recovery and Reinvestment Act of 2009 (Recovery Act) provides $70.3 billion for three education programs--the State Fiscal Stabilization Fund (SFSF), Title I of the Elementary and Secondary Education Act (Title I), and Individuals with Disabilities Education Act (IDEA). The Act requires recipients to be accountable for how these funds…
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Accounting for Investement Property Under Romanian Accounting System
Directory of Open Access Journals (Sweden)
Sava Raluca
2015-04-01
Full Text Available Investment property, an important component of the current assets, need special attention both in terms of their impact on accounting and well as in reporting the annual financial statements. Internationally their accounting treatment is presented by the IAS 40 Investment property issued in 2000 and being operative for annual periods beginning on or after 1 January 2001 with a number of subsequent amendments.First step in aligning the Romanian accounting system (RAS to the international accounting and financial reporting standards has manifested in terms of properties starting with 2012 but only for the listed companies - OMFP 1286 which has brought significant changes in the execution way of the individual financial statements of these companies and in terms of the accounting presentation of the investment properties and fixed assets held for sale. In accordance with this order and the Romanian accounting rules recognize investment properties as being a separate component of the fixed assets, applying the provisions of IAS 40.This paper deals with the next step by presenting the occurred legislative changes related to the accounting treatment of the investment property, changes that are applicable to all the Romanian companies, not just those listed on the stock exchange, starting from the financial year 2015.
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Directory of Open Access Journals (Sweden)
SORIN-CIPRIAN TEIUŞAN
2009-01-01
Full Text Available What is computer-assisted accounting? Where is the place and what is the role of the computer in the financial-accounting activity? What is the position and importance of the computer in the accountant’s activity? All these are questions that require scientific research in order to find the answers. The paper approaches the issue of the support granted to the accountant to organize and manage the accounting activity by the computer. Starting from the notions of accounting and computer, the concept of computer-assisted accounting is introduced, it has a general character and it refers to the accounting performed with the help of the computer or using the computer to automate the procedures performed by the person who is doing the accounting activity; this is a concept used to define the computer applications of the accounting activity. The arguments regarding the use of the computer to assist accounting targets the accounting informatization, the automating of the financial-accounting activities and the endowment with modern technology of the contemporary accounting.
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2011-12-27
... accounting standards governing measurement, assignment, and allocation of costs to contracts with the United... contracting parties; Measurement of pension costs must be objectively verifiable; Accounting rules must keep... cost accounting that preclude their use for the appropriate measurement, assignment and allocation of...
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Employer-sponsored long-term care insurance: best practices for increasing sponsorship.
Pincus, J
2000-04-01
Behind the enthusiasm of policymakers for long-term care (LTC) insurance is the belief that increased ownership of private LTC insurance will reduce the government's future liability for financing the nation's LTC needs, currently projected by the Congressional Budget Office to increase by 2.6 percent annually between 2000 and 2040. Some observers say that sustained economic growth could keep these increased expenditures at the same share of total GDP; others argue that current federal expenditure trends will become unsustainable without large tax increases. The potential of the employer-sponsored group LTC market to stave off a national LTC financing crisis has recently started to receive popular notice in the news media. However, for the potential of the group LTC market to be realized, there must be widespread employer sponsorship of group LTC plans and significant participation levels among eligible employees in these plans. The present analysis of industry data estimates the LTC plan sponsorship rate for all U.S. employers with 10 or more employees at 0.2 percent. The sponsorship rate among large employers is significantly higher (8.7 percent). The greatest growth opportunities are projected to lie in the smaller employer market, because it is enormous and virtually untapped. Nonsponsors cite a variety of barriers to employer sponsorship of LTC plans. For many nonsponsors, the most important obstacles are the intrinsic characteristics of their work forces: employees are too young, transient, part-time, and/or low-income to be suitable for LTC insurance. For many others, lack of awareness and low priority are the primary obstacles. Because group LTC insurance has been widely available for only 10 years, many benefits managers view it as "too new and untested." Prior to the passage of the Health Insurance Portability and Accountability Act (HIPAA), in August 1996, the tax treatment of long-term care insurance premiums was unclear because Congress had not
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Radiation Protection and Control Act, 1982 (South Australia) No.49 of 29 April 1982
International Nuclear Information System (INIS)
1982-01-01
This Act provides for the control of activities related to radioactive substances and radiation apparatus as well as for protection against the harmful effects of ionizing radiation. It also amends the Health Act, 1935-1980 by deleting certain provisions concerning, inter alia, radioactive substances and radiation apparatus. The Act states as its general objective that the competent authorities in the exercise of their duties and any person carrying on activities involving radioactive substances and equipment emitting ionizing radiation shall try to ensure that exposure of persons to ionizing radiation is kept as low as reasonably achievable, social and economic factors being taken into account (the ALARA principle recommended by the International Commission on radiological Protection). (NEA) [fr
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IMPACT OF THE PRINCIPLES OF FINANCIAL ACCOUNTING ON THE MANAGEMENT ACCOUNTING
Daniela CREŢU
2014-01-01
The paper studied the impact of the financial accounting principles on the management accounting. There are similarities and differences between the financial accounting and management accounting. The differences are numerous, but in the present paper we are more interested in similarities that are very deep. Not accidentally, in other accounting systems, two types of accounting information form one functional, integrated circuit (accounting monism in U.S.A. or accounting systems of compromis...
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John Burns; Martin Quinn; Liz Warren; João Oliveira
2013-01-01
Overview of the BookThe textbook comprises six sections which together represent a comprehensive insight into management accounting - its technical attributes, changeable wider context, and the multiple roles of management accountants. The sections cover: (1) an introduction to management accounting, (2) how organizations account for their costs, (3) the importance of tools and techniques which assist organizational planning and control, (4) the various dimensions of making business decisions...
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School accountability and the black-white test score gap.
Gaddis, S Michael; Lauen, Douglas Lee
2014-03-01
Since at least the 1960s, researchers have closely examined the respective roles of families, neighborhoods, and schools in producing the black-white achievement gap. Although many researchers minimize the ability of schools to eliminate achievement gaps, the No Child Left Behind Act (NCLB) increased pressure on schools to do so by 2014. In this study, we examine the effects of NCLB's subgroup-specific accountability pressure on changes in black-white math and reading test score gaps using a school-level panel dataset on all North Carolina public elementary and middle schools between 2001 and 2009. Using difference-in-difference models with school fixed effects, we find that accountability pressure reduces black-white achievement gaps by raising mean black achievement without harming mean white achievement. We find no differential effects of accountability pressure based on the racial composition of schools, but schools with more affluent populations are the most successful at reducing the black-white math achievement gap. Thus, our findings suggest that school-based interventions have the potential to close test score gaps, but differences in school composition and resources play a significant role in the ability of schools to reduce racial inequality. Copyright © 2013 Elsevier Inc. All rights reserved.
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Accounting outsourcing and some problems of selected software for accounting
Turková, Lenka
2009-01-01
Diploma thesis on Accounting outsourcing and key problems of selected software for accounting deals with the accounting outsourcing. Work focuses here on the question of the proper selection of an accounting firm and on the conditions of cooperation with it. In this work the reader is also acquainted with some software for accounting and with their advantages and disadvantages.
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Directory of Open Access Journals (Sweden)
David Ponka
2017-04-01
Conclusion: More usable and succinct instruments are needed to capture individual attitudes on social accountability. Our results identify how new physicians in family medicine in Ottawa, Canada wish to apply learning in global health to local needs, responding to the call to “think global, act local.”
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Njoku, Jonathan C.; van der Heijden, Beatrice; Inanga, Eno L.
2010-01-01
This paper aims to portray an accounting faculty expert. It is argued that neither the academic nor the professional orientation alone appears adequate in developing accounting faculty expertise. The accounting faculty expert is supposed to develop into a so-called ‘flexpert’ (Van der Heijden, 2003)
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Accounting in the Context of the Implementation of Production Sharing Agreements
Directory of Open Access Journals (Sweden)
Orlova Valentina K.
2018-03-01
Full Text Available The aim of the article is to study the problems of accounting in the context of the implementation of production sharing agreements (PSAs concerning development of proposals for their solution. Therefore, the main tasks considered are the assessment of the legal framework for regulation of accounting in the context of the implementation of production sharing agreements in accordance with the current legislation, a critical analysis of the unsettled provisions of the current legislation acts for the practical need, to generate information on specific accounting objects for management purposes. The ways of their solving based on the methodology for the accounting of PSAs are suggested. The methodology and scientific approaches of the research imply general scientific and specific research methods associated with complex processes of the functioning of the system for managing business entities in languages of the PSA implementation. There proposed a scheme for accounting in the context of the PSA implementation, which allows introducing in the accounting system objects that are new and characteristic only for the PSA. The practical significance is that the obtained results make it possible to separate compensation costs, single social contribution, which is necessary for determining the object of taxation in the context of PSA; to generate information on compensation costs, which is necessary when dividing the products into compensatory and profitable ones, which allows to reflect in the accounting the division of finished products into compensatory, profitable for the investor and profitable for the state. The originality and value of the authors’ development contributes to the formation of reliable information about management objects in the PSA between enterprises and the state, with clear allocation of compensation costs, compensatory products, profitable products for the state and profitable products for the investor in separate accounts.
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A Concept of Accounting Quality from Accounting Harmonisation Perspective
Legenzova, R
2016-01-01
The aim of this paper is to assess if and how a concept of accounting quality differs from perspectives of various types of organisations affected by the accounting harmonisation process. Accounting harmonisation is commonly associated with worldwide adoption of IFRS by public interest companies. However, in the EU this process is much broader and also involves efforts to harmonise accounting standards for non-listed companies and public sector organisations. Analysis of ...
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Stellinga, B.; Mügge, D.
2014-01-01
The European and global regulation of accounting standards have witnessed remarkable changes over the past twenty years. In the early 1990s, EU accounting practices were fragmented along national lines and US accounting standards were the de facto global standards. Since 2005, all EU listed
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A fundamentalist perspective on accounting and implications for accounting research
Institute of Scientific and Technical Information of China (English)
Guohua; Jiang; Stephen; Penman
2013-01-01
This paper presents a framework for addressing normative accounting issues for reporting to shareholders. The framework is an alternative to the emerging Conceptual Framework of the International Accounting Standards Board and the Financial Accounting Standards Board. The framework can be broadly characterized as a utilitarian approach to accounting standard setting. It has two main features. First, accounting is linked to valuation models under which shareholders use accounting information to values their stakes. Second, the desirable characteristics of accounting information are inferred from the demand of investors and analysts who use the information in practice. This stands in contrast to the "qualitative characteristics" in the Boards’ Framework which are embraced largely on the basis of their aesthetic appeal. These features lead to a set of broad accounting principles that resolve "recognition"and "measurement" issues at the core of the Boards’ Conceptual Framework and also the central issue of a balance sheet approach versus an income statement approach. The framework in the paper also frames the research questions for researchers interested in accounting policy.
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Greig, Alan; Peacock, Dean; Jewkes, Rachel; Msimang, Sisonke
2008-08-01
Gender has long been recognized as being key to understanding and addressing HIV and AIDS. Gender roles and relations that structure and legitimate women's subordination and simultaneously foster models of masculinity that justify and reproduce men's dominance over women exacerbate the spread and impact of the epidemic. Notions of masculinity prevalent in many parts of the world that equate being a man with dominance over women, sexual conquest and risk-taking are associated with less condom use, more sexually transmitted infections, more partners, including more casual partners, more frequent sex, more abuse of alcohol and more transactional sex. They also contribute to men accessing treatment later than women and at greater cost to public health systems. The imperative of addressing the gender dimensions of AIDS has been clearly and repeatedly articulated. Many interventions have been shown to be effective in addressing gender-related risks and vulnerabilities including programmes designed to reach and engage men, improve women's legal and economic position, integrate gender-based violence prevention into HIV services, and increase girls' access to secondary and tertiary education. Despite this, the political will to act has been sorely lacking and not nearly enough has been done to hold governments and multilateral institutions to account. This paper argues that we can no longer simply pay lip service to the urgent need to act on what we know about gender and AIDS. Simply put, it is time to act.
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Managing Written Directives: A Software Solution to Streamline Workflow.
Wagner, Robert H; Savir-Baruch, Bital; Gabriel, Medhat S; Halama, James R; Bova, Davide
2017-06-01
A written directive is required by the U.S. Nuclear Regulatory Commission for any use of 131 I above 1.11 MBq (30 μCi) and for patients receiving radiopharmaceutical therapy. This requirement has also been adopted and must be enforced by the agreement states. As the introduction of new radiopharmaceuticals increases therapeutic options in nuclear medicine, time spent on regulatory paperwork also increases. The pressure of managing these time-consuming regulatory requirements may heighten the potential for inaccurate or incomplete directive data and subsequent regulatory violations. To improve on the paper-trail method of directive management, we created a software tool using a Health Insurance Portability and Accountability Act (HIPAA)-compliant database. This software allows for secure data-sharing among physicians, technologists, and managers while saving time, reducing errors, and eliminating the possibility of loss and duplication. Methods: The software tool was developed using Visual Basic, which is part of the Visual Studio development environment for the Windows platform. Patient data are deposited in an Access database on a local HIPAA-compliant secure server or hard disk. Once a working version had been developed, it was installed at our institution and used to manage directives. Updates and modifications of the software were released regularly until no more significant problems were found with its operation. Results: The software has been used at our institution for over 2 y and has reliably kept track of all directives. All physicians and technologists use the software daily and find it superior to paper directives. They can retrieve active directives at any stage of completion, as well as completed directives. Conclusion: We have developed a software solution for the management of written directives that streamlines and structures the departmental workflow. This solution saves time, centralizes the information for all staff to share, and decreases
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Privacy, consent, and the electronic mental health record: The Person vs. the System.
Clemens, Norman A
2012-01-01
As electronic health record systems become widely adopted and proposals are advanced to integrate mental health with general health systems, there is mounting pressure to include mental health information on the same basis as general health information without any requirement for active, individual patient consent to do so. A prime example is the current effort to change the Mental Health Information Act of the District of Columbia, which has, up till now, stood as a model for protection of the privacy of patients with mental illness, the requirement of informed consent for disclosure of health information, and delimitation of minimum necessary disclosure. Mental health information is exceptionally sensitive and potentially damaging if privacy is breached, which makes patients reluctant to seek treatment if they cannot be assured of confidentiality. In addition, there have been spectacular breaches of the security of large electronic health record databases. A subtle but more likely threat is the possibility that mental health information in networks could be fully accessible to all of the patient's providers in a network, not just those for whom it would be necessary to the patient's care. In the 1996 Supreme Court decision in Jaffee v. Redmond, the high court recognized that confidentiality is essential for patients to engage in effective psychotherapy, and HIPAA maintains that special status in the protection of psychotherapy notes as well as explicitly stating that it defers to state laws that are more protective of confidentiality than is HIPAA itself. Highly sensitive information also exists in mental health records aside from psychotherapy notes. Any change in the laws that govern informed consent for disclosure of mental health information must take these factors into account. Specifically, the author opposes any change that would assume tacit consent to release mental health information through an electronic health information exchange in the absence of a
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Blanke, Sandra J; McGrady, Elizabeth
2016-07-01
Health care stakeholders are concerned about the growing risk of protecting sensitive patient health information from breaches. The Federal Emergency Management Agency (FEMA) has identified cyber attacks as an emerging concern, and regulations such as the Health Insurance Portability and Accountability Act (HIPAA) and the Health Information Technology for Economic and Clinical Health Act (HITECH) have increased security requirements and are enforcing compliance through stiff financial penalties. The purpose of this study is to describe health care breaches of protected information, analyze the hazards and vulnerabilities of reported breach cases, and prescribe best practices of managing risk through security controls and countermeasures. Prescriptive findings were used to construct a checklist tool to assess and monitor common risks. This research uses a case methodology to describe specific examples of the 3 major types of cyber breach hazards: portable device, insider, and physical breaches. We utilize a risk management framework to prescribe preventative actions that organizations can take to assess, analyze, and mitigate these risks. The health care sector has the largest number of reported breaches, with 3 major types: portable device, insider, and physical breaches. Analysis of actual cases indicates security gaps requiring prescriptive fixes based on "best practices." Our research culminates in a 25-item checklist that organizations can use to assess existing practices and identify security gaps requiring improvement. © 2016 American Society for Healthcare Risk Management of the American Hospital Association.
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International Nuclear Information System (INIS)
Kunth, B.
1990-01-01
Revocation for these reasons appears on account of separating the preconditions for recvoation from the legitimateness of the licence, and on account of the authority's duty to deliver the - justified - revocation order, a suitable instrument to enforce decommissioning of nuclear power plants along the lines of continguity risk actions, however, with limited scope in practical application because of the tight precondition elements for a case. (orig.) [de
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New Horizons For Accounting: Social Accounting
Ertuna, Özer
2012-01-01
Currently financial accounting function is going through an accelerated transformation. In this transformation the area of interest of the accounting function is expanding to serve the information needs of a greater number of interest groups’ wider spectrum of interests with financial, economic, social and environmental data related to the performance of companies. This transformation is initiated by the developments in stakeholder, corporate social responsibility, sustainability and environm...
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18 CFR 367.9050 - Account 905, Miscellaneous customer accounts expenses.
2010-04-01
... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 905, Miscellaneous customer accounts expenses. 367.9050 Section 367.9050 Conservation of Power and Water Resources..., Miscellaneous customer accounts expenses. (a) This account must include the cost of labor, materials used and...
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Resnik, David B.; MacDougall, D. Robert; Smith, Elise M.
2018-01-01
Various U.S. laws, such as the Clean Air Act and the Food Quality Protection Act, require additional protections for susceptible subpopulations who face greater environmental health risks. The main ethical rationale for providing these protections is to ensure that environmental health risks are distributed fairly. In this article, we (1) consider how several influential theories of justice deal with issues related to the distribution of environmental health risks; (2) show that these theories often fail to provide specific guidance concerning policy choices; and (3) argue that an approach to public decision making known as accountability for reasonableness can complement theories of justice in establishing acceptable environmental health risks for the general population and susceptible subpopulations. Since accountability for reasonableness focuses on the fairness of the decision-making process, not the outcome, it does not guarantee that susceptible subpopulations will receive a maximum level of protection, regardless of costs or other morally relevant considerations. PMID:29466133
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Detzen, Dominic
Purpose: The purpose of this paper is to analyze how “New Deal” regulatory initiatives, primarily the Securities Acts and the Securities and Exchange Commission (SEC), changed US auditors’ professional knowledge conception, culminating in the 1938 expansion of the Committee on Accounting Procedure
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On the Theoretical Integration of Accounting Discipline and the Boundary of Accounting
Institute of Scientific and Technical Information of China (English)
CAO Wei
2016-01-01
The discipline of accounting has formed many branches,and from it split some independent majors as well,such as financial management,auditing and so on.However,due to lacking of comprehensive thinking and theoretical summary,some of the basic relationships between accounting branches still cannot be explained clearly in theory,thus making people have difficulty in understanding clearly the hierarchical structure of the accounting discipline and the nature and boundary of accounting.The idea of theoretical integration presented by this study is:to reconstruct (or return to) the basic theoretical structure of accounting,and on this basis to establish the basic accounting;to shape some accounting branches through the cross links between the basic accounting and other related disciplines;to form a narrow-sense accounting with the external and internal two information systems of the accounting entity,which should be developed on the basis of the basic accounting;and to integrate such disciplines as the narrow-sense accounting,financial management and auditing into a generalized accounting through the value management of the accounting entity,which is necessary.Some interdisciplinary subjects shaped by the accounting information system with some related crossing disciplines (such as national economic accounting,forensic accounting,etc.) belong to a more generalized accounting.
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Daruwalla, Zubin Jimmy; Wong, Keng Lin; Thambiah, Joseph
2014-06-05
The application of telemedicine has been described for its use in medical training and education, management of stroke patients, urologic surgeries, pediatric laparoscopic surgeries, clinical outreach, and the field of orthopedics. However, the usefulness of a secure, mobile telehealth application, and messaging platform has not been well described. A pilot study was conducted to implement a health insurance portability and accountability act (HIPAA) compliant form of communication between doctors in an orthopedic clinical setting and determine their reactions to MyDoc, a secure, mobile telehealth application, and messaging platform. By replacing current methods of communication through various mobile applications and text messaging services with MyDoc over a six week period, we gained feedback and determined user satisfaction with this innovative system from questionnaires handed to the program director, program coordinator, one trauma consultant, all orthopedic residents, and six non-orthopedic residents at the National University Hospital in Singapore. Almost everyone who completed the questionnaire strongly agreed that MyDoc should replace current systems of peer to peer communication in the hospital. The majority also felt that the quality of images, videos, and sound were excellent. Almost everyone agreed that they could communicate easily with each other and would feel comfortable doing so routinely. The majority felt that virtual consults through MyDoc should be made available to inpatients as well as outpatients to potentially lessen clinic loads and provide a secure manner in which patients can communicate with their primary teams any time convenient to both. It was also agreed by most that the potential of telerounding had advantages, especially on weekends as a supplement to normal rounds. Potential uses of MyDoc in an orthopedic clinical setting include HIPAA-compliant peer to peer communication, clinical outreach in the setting of trauma, supervision
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International Nuclear Information System (INIS)
Drabova, D.
2002-01-01
In the paper by the chairwoman of the Czech nuclear regulatory authority, the history of Czech nuclear legislation is outlined, the reasons for the amendment of the Atomic Act (Act No. 18/1997) are explained, and the amendments themselves are highlighted. The Act No. 13/2002 of 18 December 2001 is reproduced from the official Collection of Acts of the Czech Republic in the facsimile form. The following acts were thereby amended: Atomic Act No. 18/1997, Metrology Act No. 505/1990, Public Health Protection Act No. 258/2000, and Act No. 2/1969 on the Establishment of Ministries and Other Governmental Agencies of the Czech Republic. (P.A.)
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Cost Accounting and Accountability for Early Education Programs for Handicapped Children.
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,…
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75 FR 63703 - Privacy Act of 1974; Privacy Act Regulation
2010-10-18
... FEDERAL RESERVE SYSTEM 12 CFR Part 261a [Docket No. R-1313] Privacy Act of 1974; Privacy Act... implementing the Privacy Act of 1974 (Privacy Act). The primary changes concern the waiver of copying fees... records under the Privacy Act; the amendment of special procedures for the release of medical records to...
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Learn about the Privacy Act of 1974, the Electronic Government Act of 2002, the Federal Information Security Management Act, and other information about the Environmental Protection Agency maintains its records.
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Computerised Accounting Software; A Curriculum That Enhances an Accounting Programme
Machera, Robert P.; Machera, Precious C.
2017-01-01
There has been an outcry in commerce and industry about students who fail to perform in the accounting department due to lack of "practical accounting skills". It is from this background that the researchers were motivated to investigate the impact of a Computerised Accounting Software Curriculum that enhances an Accounting Programme. At…
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Flexible Response: Executive Federalism and the No Child Left Behind Act of 2001
Shelly, Bryan
2012-01-01
The federal government promised that it would limit waiver grants to states for the No Child Left Behind Act of 2001 (NCLB). It largely kept that promise, but states did gain significant flexibility through amendments to accountability plans. OLS model estimates showed that larger, more affluent, and more Republican states submitted more amendment…
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DEFF Research Database (Denmark)
Co-curator of ACTS 2014 together with Rasmus Holmboe, Judith Schwarzbart and Sanne Kofoed. ACTS is the Museum of Contemporary Art’s international bi-annual festival. ACTS was established in 2011 and, while the primary focus is on sound and performance art, it also looks toward socially oriented art....... For the 2014 festival, the museum has entered into a collaboration with the Department for Performance Design at Roskilde University – with continued focus on sound and performance art, and social art in public spaces. With ACTS, art moves out of its usual exhibition space and instead utilizes the city, its...... various possibilities and public spaces as a stage. ACTS takes place in and around the museum and diverse locations in Roskilde city. ACTS is partly curated by the museum staff and partly by guest curators. ACTS 2014 is supported by Nordea-fonden and is a part of the project The Museum goes downtown....
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Solving Accounting Problems: Differences between Accounting Experts and Novices.
Marshall, P. Douglas
2002-01-01
Performance of 90 accounting experts (faculty and practitioners) and 60 novices (senior accounting majors) was compared. Experts applied more accounting principles to solving problems. There were no differences in types of principles applied and no correlation between (1) principles applied and number of breadth comments or (2) importance placed…
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Accounting Issues: An Essay Series. Part II--Accounts Receivable
Laux, Judith A.
2007-01-01
This is the second in a series of articles designed to help academics refocus the introductory accounting course on the theoretical underpinnings of accounting. Intended as a supplement for the principles course, this article connects the asset Accounts Receivable to the essential theoretical constructs, discusses the inherent tradeoffs and…
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Fair value: actuarial accounting for the markets... or for the accountants?
Jerman, Lambert
2013-01-01
Fair value accounting under IAS-IFRSs is often presented as market accounting that results from expression of the financial requirements of business management and accounting practice. By showing that fair value has the features of actuarial accounting, and is the product of a conceptual shift made necessary by the contemporary context and thus in dissonance with certain aspects of current accounting practice, this article demonstrates that fair value accounting in fact represents an opportun...
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Accounting for Investement Property Under Romanian Accounting System
Sava Raluca
2015-01-01
Investment property, an important component of the current assets, need special attention both in terms of their impact on accounting and well as in reporting the annual financial statements. Internationally their accounting treatment is presented by the IAS 40 Investment property issued in 2000 and being operative for annual periods beginning on or after 1 January 2001 with a number of subsequent amendments.First step in aligning the Romanian accounting system (RAS) to the international acco...
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INTEGRATION OF GREEN ACCOUNTING INTO ROMANIAN ACCOUNTING SYSTEM
Mihaela Ungureanu
2012-01-01
The aim of this paper is to present the concept of green accounting, its emergence at an international level, its entry in the Romanian economic environment and, especially, the way it is understood and applied in Romania. It seeks the awareness of managers and accounting professionals on this issue, especially in the context of growing pressure for environmental protection, from the general public, media and investors. An essential role is held by the accounting profession and its relevant l...
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Defining Peer-to-Peer Accountability From the Nurse's Perspective.
Lockett, Jacqueline Jansen; Barkley, Leslie; Stichler, Jaynelle; Palomo, Jeanne; Kik, Bozena; Walker, Christopher; Donnelly, Janet; Willon, Judy; Sanborn, Julie; O'Byrne, Noeleen
2015-11-01
The aim of this study was to define and create a conceptual model for peer-to-peer accountability (P to PA). Many organizations cite the importance of peer accountability (PA) as essential in ensuring patient safety. Professionalism in nursing requires self-regulation of practice and PA. Although discussed in the literature, P to PA is not conceptually defined. A grounded theory study design with constant comparative data collection and analysis was used to explore nurses' definitions of P to PA and their perceptions of motivators and barriers to engaging in P to PA. Transcripts of digital recordings of all interviews were analyzed using line-by-line coding until identified themes emerged. P to PA was defined as the act of speaking up when one observes a peer not practicing to acceptable standards. A conceptual model illustrates the antecedents, attributes, and consequences of P to PA. P to PA is the professional responsibility of every nurse and healthcare provider and is essential for safe patient care. The conceptual definition facilitates actualization of P to PA in practice.
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PRINCIPLES- AND RULES-BASED ACCOUNTING DEBATE. IMPLICATIONS FOR AN EMERGENT COUNTRY
Directory of Open Access Journals (Sweden)
Deaconu Adela
2011-07-01
Full Text Available By a qualitative analysis, this research observes whether a principles-based system or a mixed version of it with the rules-based system, applied in Romania - an emergent country - is appropriate taking into account the mentalities, the traditions, and other cultural elements that were typical of a rules-based system. We support the statement that, even if certain contextual variables are common to other developed countries, their environments significantly differ. To be effective, financial reporting must reflect the firm's context in which it is functioning. The research has a deductive approach based on the analysis of the cultural factors and their influence in the last years. For Romania it is argue a lower accounting professionalism associated with a low level of ambiguity tolerance. For the stage analysed in this study (after the year 2005 the professional reasoning - a proxy for the accounting professional behaviour - took into consideration the fiscal and legal requirements rather than the accounting principles and judgments. The research suggest that the Romanian accounting practice and the professionals are not fully prepared for a principles-based system environment, associated with the ability to find undisclosed events, facing ambiguity, identifying inferred relationships and using intuition, respectively working with uncertainty. We therefore reach the conclusion that in Romania institutional amendments affecting the professional expertise would be needed. The accounting regulations must be chosen with great caution and they must answer and/ or be adjusted, even if the process would be delayed, to national values, behaviour of companies and individual expertise and beliefs. Secondly, the benefits of applying accounting reasoning in this country may be enhanced through a better understanding of their content and through practical exercise. Here regulatory bodies may intervene for organizing professional training programs and acting
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Acts of Writing: A Compilation of Six Models That Define the Processes of Writing
Sharp, Laurie A.
2016-01-01
Writing is a developmental and flexible process. Using a prescribed process for acts of writing during instruction does not take into account individual differences of writers and generates writing instruction that is narrow, rigid, and inflexible. Preservice teachers receive limited training with theory and pedagogy for writing, which potentially…
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2010-04-01
... Act of 1984 (temporary). (a) Introduction—(1) Scope. This section prescribes temporary question and... the person to whom the payment is to be made properly uses the completed contract method of accounting... amount is owed to a related person under whose method of accounting such amount is not includible in...
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Directory of Open Access Journals (Sweden)
Carlos Augusto Pacheco Pereira
2016-03-01
Full Text Available The objective of the study is to verify the perception of accountants, auditors and consultants in relation to Brazilian accounting standards for pension funds. For this a questionnaire was prepared and sent to accountants, auditors and accounting of pension fund consultants. 132 were returned, of which 110 worked as an accountant in any entity, 8 rendering services as external auditors and 14 as consultants. The results obtained indicate that, in general, these professionals know the accounting standards for pension funds used in Brazil and believe that such standards are adequate, except for the period of addressing the deficit, provision for doubtful accounts, contingency reserve boundary and evaluation of real estate investments, in which the perception of the professionals is that the procedures in the international standard are more suitable.
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Nuclear Regulatory Authority Act, 2015 (Act 895)
International Nuclear Information System (INIS)
2015-04-01
An Act to establish a Nuclear Regulatory Authority in Ghana. This Act provides for the regulation and management of activities and practices for the peaceful use of nuclear material or energy, and to provide for the protection of persons and the environment against the harmful effects of radiation; and to ensure the effective implementation of the country’s international obligations and for related matters. This Act replaced the Radiation Protection Instrument, of 1993 (LI 1559).
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Atomic Energy Act with ordinances. 16. ed.
International Nuclear Information System (INIS)
Ziegler, E.
1992-01-01
The convenient edition contains the entire body of German atomic energy and radiation protection laws in their updated version as of June 1992. Thus it also takes the amendments of the Atomic Energy Act (Article 22 Paragraph 1 Sentence 1 and Paragraph 3 as well as Article 46 Paragraph 3 Atomic Energy Act) into account on the basis of the Law on the Establishment of a Federal Export Office from February 28, 1992 (Code of Federal Laws I, pp. 376 ff). As a result of this law, which became effective as of April 1, 1992, within the scope of business of the Federal Ministry for Economic Affairs, a federal export office was established which was endowed with the status of a federal agency. This office is in charge of administrative and supervisory tasks on the federal level. Within the framework of the atomic energy law this agency is in charge of export and import permits as well as the supervision of the export and import of nuclear fuel and other radioactive materials. (orig./HP) [de
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Linhartová, Lucie
2012-01-01
This thesis gives a complex view on accounting outsourcing, deals with the outsourcing process from its beginning (condition of collaboration, making of contract), through collaboration to its possible ending. This work defines outsourcing, indicates the main advatages, disadvatages and arguments for its using. The main object of thesis is mainly practical side of accounting outsourcing and providing of first quality accounting services.
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The Spectacle of Terrorism: Exploring the Notions of ‘Blind Acting Out’ and ‘Phatic Communication’
Directory of Open Access Journals (Sweden)
Wilson Mwenda Kailemia
2016-05-01
Full Text Available The present paper proposes the parallels between ‘staged’ incidences of terrorism and ‘spectacular public disorder’ as a supplementary reading of terrorism. I claim that, while the spectacular in both is not 'par se'- or even an exhaustive- account of how terrorism functions, there is an aspect of what the French philosopher Alain Badiou has referred to as 'Passage a l’acte' (‘blind acting out’- coined apropos of the 2006 Paris riots- which should exercise our attention. The methodology of 'passage a l’acte' is to draw maximum attention to an issue by letting the extended post-attack coverage ‘do the talking’. The article also shows how ‘phatic communication’, a term coined by Malinowski, is an important component of 'passage a l’acte'
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A Prolegomenon to the Relation Between Accounting, Language and Ethics
Directory of Open Access Journals (Sweden)
C. Edward Arrington
2007-06-01
Full Text Available This essay outlines the preliminary structure of a moral ontology of accounting understood as discourse. Tospeak of an ontology of accounting is to speak of the most general features of accounting, those features of itsexistence that are present irrespective of variations in observed “accountings,” of ways in which accountingmanifests itself in lived experience. To speak of a moral ontology is to construe those general features asproducts of human choices and actions which follow from axiological (value-based commitments to pursuethe good and just life, however that life might be understood, and indeed understood differently by differentpersons. Thus a moral ontology stands in distinction from, for example, a naturalistic ontology, one “freedfrom the freedom” of axiological horizons. Within its embeddedness in a moral ontology, the enactment ofaccounting takes empirical form as discourse – as an act of someone saying (writing something aboutsomething to someone else (Ricoeur, 1976; Arrington & Francis, 1993. Thus if we seek to understandaccounting’s force in the world, a force that is always valued and evaluated in terms of consequences for thegood and just life, we get our most general understandings from attending to the ethics of language and itsuse. My task in this essay is to introduce the structure of what the elements of accounting’s relation to theethics of language and its use might be. Expanding upon that structure remains a task for future work.
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Accounting Research as a didactic tool for a accounting teaching
Directory of Open Access Journals (Sweden)
Valeria Gisela Perez
2016-06-01
Full Text Available This paper develops a reflection about the importance of the research of accounting subjects in the professional accountants training, this importance is an attribute of research to increase the wealth of discipline under investigation, this can be converted into a skill and/or competence wich accountants are required to demonstrate in their professional practice.Furthermore, accounting is recognized by the authors as a science in constant development, being able to be investigated. This change in knowledge is an element that motivates professionals to be constantly updated, becoming this aspect (constant updating the skill and competence that research can bring to professional training in university classrooms.The reflection is based on the study of documents developed by prestigious authors in accounting theory, teaching and research.Therefore, this paper concludes that research is a useful tool for the professional accounting training, and rewards the important skills and competencies for professional practice; it can be conceived as well as a strategy for technical and educational activities that allows students to recreate knowledge, allowing future updates that will require their professional practice.Key words: Accounting research, university teaching, accounting education.
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Directory of Open Access Journals (Sweden)
Jaswant Singh Basraon
2015-04-01
Full Text Available Purpose: Clinical developments continue to grow at an accelerated rate, challenging the existing paradigm of information access, dissemination and learning by trainees. The aim of this study was to deliver relevant, concise and newly emerging information on cardiovascular disease using Twitter, and assess its impact. Methods: A Twitter account for our institution’s cardiovascular disease fellowship program was established. All fellows and faculty were encouraged to follow tweets for clinical developments. To assess Twitter use, participation rates and the number of tweets by topics and followers were tracked longitudinally. Impact on fellows was assessed through a brief evaluation survey and an emailed clinical vignette quiz that required the application of evidence to clinical questions. Results: Since project onset in September 2013, there have been 458 tweets, including 21 Health Insurance Portability and Accountability Act (HIPAA-compliant photos and videos, available to 48 followers, including 7 faculty and 20 current or former fellows. More than 60% of fellows achieved perfect quiz performance scores. Evaluations were completed by 94% of fellows (15/16, 25% of whom report checking for information at least every other day, 50% once a week and 25% once a month. Trainees report more frequent literature-based deliberations with faculty since Twitter inception. Conclusions: Twitter can deliver relevant, concise and newly emerging clinical information to trainees, impacting their ability to apply evidence to clinical problems. Trainee and faculty engagement with Twitter increases over time.
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The Spectacle of Terrorism: Exploring the Notions of ‘Blind Acting Out’ and ‘Phatic Communication’
Wilson Mwenda Kailemia
2016-01-01
The present paper proposes the parallels between ‘staged’ incidences of terrorism and ‘spectacular public disorder’ as a supplementary reading of terrorism. I claim that, while the spectacular in both is not 'par se'- or even an exhaustive- account of how terrorism functions, there is an aspect of what the French philosopher Alain Badiou) has referred to as 'Passage a l’acte' (‘blind acting out’)- coined apropos of the 2006 Paris riots- which should exercise our attention. The methodology of ...
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The Role Of Forensic Accountants In Fraud Detection And National Security In Nigeria
Directory of Open Access Journals (Sweden)
Dickson Mukoro
2013-05-01
Full Text Available This study aims at exploring the relevance of forensic accounting in curbing crime and corruption in public sector. The objective of the research work seeks to explore the role a forensic accountant can play in the fight against corruption by applying his investigative skills, providing litigation support service and documentation and reporting. The population used in the research was the Federal Inland Revenue Service (FIRS. The research design employed was the survey research. Data were majorly collected from primary sources. The hypothesis testing in this research work was done using regression analysis. The results of the empirical findings show that forensic accountants are relevant in investigating crime and corruption in the public sector. Forensic accountants play a role in litigation support services in the public sector, and forensic accountants are relevant in documentation and reporting. It was observed that the forensic accountants play a significant role in curbing crime and corrupt practices in any public sector since they provide a mechanism to hold people accountable, such that those who manage resources in a fiduciary capacity do not easily abuse that trust without detection. Amongst other proferred solutions, it was recommended that accounting professionals should always act proactively such that the members of the profession in Nigeria are kept abreast of emerging technologies, especially in the area of forensic accounting. The legislature should also see to it that the executive grants full autonomy to the agents of government that are charged with enforcing accountability. Office of the Auditor-General of the Federation, the Economic and Financial Crimes Commission, Independent Corrupt Practices Commission, and Code of Conduct Bureau, should be fully independent entities free to do their jobs without undue meddling and interference
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Preparation of the accounting entity for verification of the final accounts
Kučerová, Monika
2009-01-01
Bachelor's thesis deals with preparation of the accounting entity for verification of the final accounts. The work includes the definition of the accounting entity, also includes information about preparation of final accounts and deals with report of auditor.
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Hypothesis Testing as an Act of Rationality
Nearing, Grey
2017-04-01
Statistical hypothesis testing is ad hoc in two ways. First, setting probabilistic rejection criteria is, as Neyman (1957) put it, an act of will rather than an act of rationality. Second, physical theories like conservation laws do not inherently admit probabilistic predictions, and so we must use what are called epistemic bridge principles to connect model predictions with the actual methods of hypothesis testing. In practice, these bridge principles are likelihood functions, error functions, or performance metrics. I propose that the reason we are faced with these problems is because we have historically failed to account for a fundamental component of basic logic - namely the portion of logic that explains how epistemic states evolve in the presence of empirical data. This component of Cox' (1946) calculitic logic is called information theory (Knuth, 2005), and adding information theory our hypothetico-deductive account of science yields straightforward solutions to both of the above problems. This also yields a straightforward method for dealing with Popper's (1963) problem of verisimilitude by facilitating a quantitative approach to measuring process isomorphism. In practice, this involves data assimilation. Finally, information theory allows us to reliably bound measures of epistemic uncertainty, thereby avoiding the problem of Bayesian incoherency under misspecified priors (Grünwald, 2006). I therefore propose solutions to four of the fundamental problems inherent in both hypothetico-deductive and/or Bayesian hypothesis testing. - Neyman (1957) Inductive Behavior as a Basic Concept of Philosophy of Science. - Cox (1946) Probability, Frequency and Reasonable Expectation. - Knuth (2005) Lattice Duality: The Origin of Probability and Entropy. - Grünwald (2006). Bayesian Inconsistency under Misspecification. - Popper (1963) Conjectures and Refutations: The Growth of Scientific Knowledge.
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Muchson, Mochamad
2015-01-01
Due to the lackness of a research accounting methodology book (accounting research methodology) causing difficulties for college students to understand the steps of research in accounting, so that's the textbook is needed to completing Accounting Research Methodology book that has been exist and aimed to guide students for proposal composing or accounting research report so that it is easier to study by students.This textbook contains of accounting research methodology definition, accounting ...
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INTEGRATION OF GREEN ACCOUNTING INTO ROMANIAN ACCOUNTING SYSTEM
Directory of Open Access Journals (Sweden)
Mihaela Ungureanu
2012-03-01
Full Text Available The aim of this paper is to present the concept of green accounting, its emergence at an international level, its entry in the Romanian economic environment and, especially, the way it is understood and applied in Romania. It seeks the awareness of managers and accounting professionals on this issue, especially in the context of growing pressure for environmental protection, from the general public, media and investors. An essential role is held by the accounting profession and its relevant legislation, through the elaboration of standards and guidelines in order to support the efforts of changing the mentality of business environment. The companies are also concerned for the future and not only for the present and they understand that environmental investments are not unnecessary expenses that burden the activities, but long-term profits prerequisites.Understanding the concept is difficult without an agreement on its definition. Specialized literature presents different definitions, each author with his own interpretation and vision. This is why professional accountants' reluctance to adopt new ideas and practices of green accounting, this being an unknown territory to them and difficult to entered.
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FROM TRADITIONAL ACCOUNTING TO KNOWLEDGE BASED ACCOUNTING ORGANIZATIONS
Directory of Open Access Journals (Sweden)
NICOLETA RADNEANTU
2010-01-01
Full Text Available Nowadays, we may observe that the rules of traditional economy have changed. The new economy – the knowledge based economy determine also major change in organizations resources, structure, strategic objectives, departments, accounting, goods. In our research we want to underline how the accounting rules, regulations and paradigms have changed to cope with political, economic and social challenges, as well as to the emergence of knowledge based organization. We also try to find out where Romanian accounting is on the hard road of evolution from traditional to knowledge based.
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Psychological Profiles Of Accountants And Accounting Majors: An Asian Study
Raymond M. Landry Jr.
2011-01-01
Globalisation makes it inevitable for accounting professionals with diverse personalities to work under one roof. Such differences in behavioral patterns (Type A or Type B) impact performance in good and bad ways. This paper examines the psychological profile of Asian accounting professionals and accounting students using Type A or Type B behavior classifications. Examination of accounting professionals shows that Type B is the most common behavior among all professionals sampled and contrary...
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International Nuclear Information System (INIS)
Avenhaus, R.; Spannagel, G.
1995-01-01
Conventional accountancy means that for a given material balance area and a given interval of time the tritium balance is established so that at the end of that interval of time the book inventory is compared with the measured inventory. In this way, an optimal effectiveness of accountancy is achieved. However, there are still further objectives of accountancy, namely the timely detection of anomalies as well as the localization of anomalies in a major system. It can be shown that each of these objectives can be optimized only at the expense of the others. Recently, Near-Real-Time Accountancy procedures have been studied; their methodological background as well as their merits will be discussed. (orig.)
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Accounting Students’ Choice on Accounting Information Technology Careers (P.178-188
Directory of Open Access Journals (Sweden)
Nurul Hasanah Uswati Dewi
2016-03-01
Full Text Available The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems.This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly.This research shows that the interest in undergraduate accounting students for a career in the field of information systems is very small and this research also appears that the academic supervisor is one of the dominant factors influencing student choice in choosing a career in the field of information systems. Beside this, this study also found that respondents are not interested in a career in accounting information systems more due to that field of information systems is not a career they aspire.Keywords: accounting information system, accounting career, students.
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Social Responsibility of Accounting
JINNAI, Yoshiaki
2011-01-01
Historical and theoretical inquiries into the function of accounting have provided fruitful insights into social responsibility of accounting, which is, and should be, based on accounts kept through everyday accounting activities. However, at the current stage of capitalist accounting, keeping accounts is often regarded as merely a preparatory process for creating financial statements at the end of an accounting period. Thus, discussions on the social responsibility of accounting tend to conc...
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Accounting Faculty Internships
Directory of Open Access Journals (Sweden)
Jill Christopher
2013-06-01
Full Text Available Accounting professionals, business college accrediting bodies, and even accounting academics themselves acknowledge that there is a disconnect between academe and the rigors and requirements of the accounting profession. Among the suggestions proposed in the literature to reduce this gap is the faculty internship, where accounting faculty members work within the field as accountants. Heretofore, individual case studies report benefits of such internships that accrue to a variety of stakeholder groups beyond just the faculty intern and include the academic institution, students, and accounting profession through faculty internships. This research seeks wider support for these benefits. This descriptive study involved surveying a sample of accounting faculty members to get their opinions about the benefits and drawbacks of faculty internships, and to determine the level of use of faculty internships in accounting. In all, 128 usable responses were obtained, representing a 14.6% response rate. The results of this study reveal that although most faculty members acknowledge the benefits cited in the literature, too few take advantage of faculty internships.
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48 CFR 9904.406 - Cost accounting standard-cost accounting period.
2010-10-01
... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard-cost accounting period. 9904.406 Section 9904.406 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT...
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Assessment of the Accounting and Joint Accounting/Computer Information Systems Programs.
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…
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Two Concepts of Accountability: Accountability as a Virtue and as a Mechanisme
Bovens, M.A.P.|info:eu-repo/dai/nl/074257021
2010-01-01
This paper distinguishes between two main concepts of accountability: accountability as a virtue and accountability as a mechanism. In the former case, accountability is used primarily as a normative concept, as a set of standards for the evaluation of the behaviour of public actors. Accountability
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13 CFR 107.115 - 1940 Act and 1980 Act Companies.
2010-01-01
... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false 1940 Act and 1980 Act Companies. 107.115 Section 107.115 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS... Companies. A 1940 Act or 1980 Act Company is eligible to apply for an SBIC license, and an existing Licensee...
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2012-06-21
..., Tourism and Conservation Act of 1996, has developed regulations for the establishment of a permit system... additional seals takes into account the loss of tags and incomplete datasets from irretrievable equipment...
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Social Security Individual Accounts in China: Toward Sustainability in Individual Account Financing
Directory of Open Access Journals (Sweden)
Tianhong Chen
2014-08-01
Full Text Available China has both mandatory and voluntary individual account pensions that are provided through the government. The experience of China makes a particularly interesting case study concerning the functioning of individual accounts in that its mandatory individual accounts have been defunded to pay for benefits in the associated pay-as-you-go system, while its voluntary individual accounts are fully funded. This paper examines three questions. First, it analyses why the mandatory individual accounts have become defunded and converted largely to notional accounts generally holding little in financial assets, while the voluntary accounts have been fully funded. Second, it examines the merits of funding versus pay-as-you-go financing of pensions in the context of China’s economic and demographic situation. Third, it discusses a policy change to insure the sustainability of financing for the defunded individual accounts. The experience of China, with its two types of individual accounts, and with different outcomes for those accounts, may provide lessons for other countries.
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Financial assistance: the order reflected in accounting and tax accounting
Directory of Open Access Journals (Sweden)
I.М. Vygivska
2016-07-01
Full Text Available The lack of a comprehensive approach to the accounting reflection of repayable financial aid makes it impossible to establish an information base for the evaluation of its attraction and use. Therefore, to ensure completeness of operations related to the involvement of financial assistance is only possible through the use of scientifically based methods of accounting and scientific researches in the field of accounting should be directed at ensuring stable financial condition of the enterprise, improving management decision-making to attract and use financial aid and prevent violations of the payment discipline. Based analysis approach to mapping returnable financial assistance has shown that the accounting staff has no single method for such transactions. In order to eliminate this disadvantage we offer to display repayable financial assistance as a part of the loan capital through the use of 609 "Swivel financial assistance" account to the opening of the analytical account of 609.1 "Swivel financial assistance in the national currency", and 609.2 "Swivel financial assistance in foreign currency" and the account of 505 "Long-term financial assistance in the national currency" and 506 "Long-term financial assistance in foreign currency".
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Trends in Accounting Education: Decreasing Accounting Anxiety and Promoting New Methods
Buckhaults, Jessica; Fisher, Diane
2011-01-01
In this paper, authors (a) identified accounting anxiety for the educator and the student as a possible explanation for the decline in accounting education and (b) investigated new methods for teaching accounting at the secondary and postsecondary levels that will increase interest in accounting education as well as decrease educator and student…
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AccountAbility 1000: a new social standard for building sustainability
Beckett, R.; Jonker, J.
2002-01-01
The pressing need to build common frameworks to redefine the performance and sustainability of organisations, has led to the development of a new standard, AccountAbility 1000 (AA1000). AA1000 is a quality framework that aims to make clear how principles of accountability and sustainability are
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Excusing exclusion: Accounting for rule-breaking and sanctions in a Swedish methadone clinic.
Petersson, Frida J M
2013-11-01
Methadone maintenance treatment has been subjected to much debate and controversy in Sweden during the last decades. Thresholds for getting access are high and control policies strict within the programmes. This article analyses how professionals working in a Swedish methadone clinic discuss and decide on appropriate responses to clients' rule-breaking behaviour. The research data consist of field notes from observations of three interprofessional team meetings where different clients' illicit drug use is discussed. A micro-sociological approach and accounts analysis was applied to the data. During their decision-oriented talk at the meetings, the professionals account for: (1) sanctions, (2) nonsanction, (3) mildness. In accounting for (2) and (3), they also account for clients' rule-breaking behaviour. Analysis shows how these ways of accounting are concerned with locating blame and responsibility for the act in question, as well as with constructing excuses and justifications for the clients and for the professionals themselves. In general, these results demonstrate that maintenance treatment in everyday professional decision-making, far from being a neutral evidence-based practice, involves a substantial amount of professional discretion and moral judgements. Sanctions are chosen according to the way in which a deviance from the rules is explained and, in doing so, a certain behaviour is deemed to be serious, dangerous and unacceptable - or excusable. Copyright © 2013 Elsevier B.V. All rights reserved.
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2012-01-03
... 9000-AM00 Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting... accounting standards owing to the Financial Accounting Standards Board's Accounting Standards Codification of Generally Accepted Accounting Principles. DATES: Effective Date: February 2, 2012. FOR FURTHER INFORMATION...
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Selya, Arielle S; Engel-Rebitzer, Eden; Dierker, Lisa; Stephen, Eric; Rose, Jennifer; Coffman, Donna L; Otis, Mindy
2016-01-01
This paper presents a limited case study examining the causal inference of student mobility on standardized test performance, within one middle-class high school in suburban Connecticut. Administrative data were used from a district public high school enrolling 319 10th graders in 2010. Propensity score methods were used to estimate the causal effect of student mobility on Math, Science, Reading, and Writing portions of the Connecticut Academic Performance Test (CAPT), after matching mobile vs. stable students on gender, race/ethnicity, eligibility for free/reduced lunches, and special education status. Analyses showed that mobility was associated with lower performance in the CAPT Writing exam. Follow-up analyses revealed that this trend was only significant among those who were ineligible for free/reduced lunches, but not among eligible students. Additionally, mobile students who were ineligible for free/reduced lunches had lower performance in the CAPT Science exam according to some analyses. Large numbers of students transferring into a school district may adversely affect standardized test performance. This is especially relevant for policies that affect student mobility in schools, given the accountability measures in the No Child Left Behind that are currently being re-considered in the recent Every Student Succeeds Act.
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Directory of Open Access Journals (Sweden)
Arielle Selya
2016-07-01
Full Text Available This paper presents a limited case study examining the causal inference of student mobility on standardized test performance, within one middle-class high school in suburban Connecticut. Administrative data were used from a district public high school enrolling 319 10th graders in 2010. Propensity score methods were used to estimate the causal effect of student mobility on Math, Science, Reading, and Writing portions of the Connecticut Academic Performance Test (CAPT, after matching mobile vs. stable students on gender, race/ethnicity, eligibility for free/reduced lunches, and special education status. Analyses showed that mobility was associated with lower performance in the CAPT Writing exam. Follow-up analyses revealed that this trend was only significant among those who were ineligible for free/reduced lunches, but not among eligible students. Additionally, mobile students who were ineligible for free/reduced lunches had lower performance in the CAPT Science exam according to some analyses. Large numbers of students transferring into a school district may adversely affect standardized test performance. This is especially relevant for policies that affect student mobility in schools, given the accountability measures in the No Child Left Behind that are currently being re-considered in the recent Every Student Succeeds Act.
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2010-02-24
... Health Information Technology for Clinical and Economic Health (HITECH) Act, part of the American...: Washington Marriott at Metro Center, 775 12th Street NW., Washington, District of Columbia 20005. The hotel... (90) minute panel will include presentations by industry experts followed by a discussion period. The...
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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…
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DEFF Research Database (Denmark)
Pflueger, Dane
2015-01-01
Background Accounting-that is, standardized measurement, public reporting, performance evaluation and managerial control-is commonly seen to provide the core infrastructure for quality improvement in healthcare. Yet, accounting successfully for quality has been a problematic endeavor, often......, but that it would need to be understood and operationalized in new ways in order to contribute to this end. Proposals for this new way of advancing accounting are discussed. They include the cultivation of overlapping and even conflicting measures of quality, the evaluation of accounting regimes in terms of what...... producing dysfunctional effects. This has raised questions about the appropriate role for accounting in achieving quality improvement. This paper contributes to this debate by contrasting the specific way in which accounting is understood and operationalized for quality improvement in the UK National Health...
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75 FR 39669 - Privacy Act of 1974; System of Records
2010-07-12
...In accordance with the Privacy Act of 1974, as amended (Privacy Act), the Department of Education (Department) publishes this notice proposing to revise the system of records notice for the Hotline Complaint Files of the Inspector General (18-10-04), 64 FR 30157-59 (June 4, 1999). The Department proposes to amend this system of records notice by: (1) Adding that a purpose of the system is to report on complaints and allegations related to American Recovery and Reinvestment Act of 2009 (ARRA) funds to the Recovery Accountability and Transparency Board (RATB) as established by the ARRA (Pub. L. 111- 5); (2) adding a new routine use to allow the disclosure of ARRA- related complaints and allegations to the RATB; (3) adding a new routine use to allow for disclosure of information in connection with response and remedial efforts in the event of a data breach in accordance with Office of Management and Budget (OMB) requirements in M-07-16 (May 22, 2007); (4) revising the routine use ``Disclosure to Public and Private Sources in Connection with the Higher Education Act of 1965, as amended (HEA)'' to allow the disclosure of information to an educational institution or a school that is or was a party to an agreement with the Secretary of Education pursuant to the HEA; and (5) updating the address of the System Manager.
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Challenges of Environmental Management Accounting - Current Accounting Practices
Directory of Open Access Journals (Sweden)
Prof. Ph.D. Gheorghe Popescu
2008-12-01
Full Text Available The goal of our paper is to reduce some of the international confusion generated on such animportant topic by providing a general framework and set of definitions for Environmental ManagementAccounting (EMA.Environmental Management Accounting is a relatively new tool in environmental management definedas the identification, collection, estimation, analysis, internal reporting, and use of materials and energyflow information, environmental cost information, and other cost information for both conventionaland environmental decision-making within an organization.Due to their special role, accountants, since they are the ones with access to the important monetarydata and information systems needed for management accounting activities, must to improve both theirability to verify the quality of such information and the skills to use that information for decision making.
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Moral Decision-Making among Assertive Community Treatment (ACT) Case Managers
DEFF Research Database (Denmark)
Lerbæk, Birgitte; Aagaard, Jørgen; Andersen, Mette Braendstrup
2015-01-01
The context of care in assertive community treatment (ACT) can be precarious and generate ethical issues involving the principles of autonomy and paternalism. This focus group study examined case managers' situated accounts of moral reasoning. Our findings show how they expressed strong moral...... obligation towards helping the clients. Their moral reasoning reflected a paternalistic position where, on different occasions, the potential benefits of their interventions would be prioritised at the expense of protecting the clients' personal autonomy. The case managers' reasoning emphasised situational...
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Structuring Payment to Medical Homes After the Affordable Care Act
Edwards, Samuel T.; Abrams, Melinda K.; Baron, Richard J.; Berenson, Robert A.; Rich, Eugene C.; Rosenthal, Gary E.; Rosenthal, Meredith B.; Landon, Bruce E.
2014-01-01
The Patient-Centered Medical Home (PCMH) is a leading model of primary care reform, a critical element of which is payment reform for primary care services. With the passage of the Affordable Care Act, the Accountable Care Organization (ACO) has emerged as a model of delivery system reform, and while there is theoretical alignment between the PCMH and ACOs, the discussion of physician payment within each model has remained distinct. Here we compare payment for medical homes with that for acco...
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FASB (Financial Accounting Standards Board) proposal changes retiree healthcare benefit accounting.
Grimaldi, P L; Bertko, J M
1989-07-01
The Financial Accounting Standards Board (FASB) recently issued an exposure draft (ED) of a standard that would change the way organizations account for their employees' post-retirement healthcare benefits. According to the ED, organizations would have to switch from cash accounting to accrual accounting for post-retirement benefits as well as record their retiree healthcare liabilities on their balance sheets by 1992.
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Accounting Applications---Introduction
Joshua Ronen
1980-01-01
Introduction to special issue on accounting applications. By publishing these papers together in one issue of Management Science we wish to accomplish the dual purpose of exposing management scientists to the application of their discipline to important accounting problems and of allowing management scientists and accountants to interact in areas of research and problem-solving, thus stimulating the interest of readers who are concerned with the problems of accounting.
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Multimedia and Management Accounting: Adding Creativity to Accounting.
Heisz, Mary A.; Blake, Catherine M.; Andrusyszyn, Mary-Anne
2000-01-01
Describes the development of an interactive multimedia accounting module for management accounting at the University of Western Ontario. Discusses results of a study of graduate students that investigated the influence of the module on learning and retention compared to traditional instruction as well as students' perceptions of the module.…
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18 CFR 367.1420 - Account 142, Customer accounts receivable.
2010-04-01
... merchandising, jobbing and contract work. This account must not include amounts due from associate companies. (b) This account must be maintained so as to permit ready segregation of the amounts due for merchandising...
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The nuclear safety account and the Chernobyl nuclear power plant
International Nuclear Information System (INIS)
Maltini, F.
1996-01-01
In 1993, the G-7 officially proposed that the European Bank for Reconstruction and Development set up the Nuclear Safety Account (NSA) and act as the Account's secretariat. The Bank's Board of Directors approved this proposal and the Rules of the NSA on 22 March 1993 and the NSA became effective on 14 April 1993. The NSA finances, through grants, operational and near-term technical safety improvements for Soviet-designed nuclear reactors in the countries of the former Soviet Union, central and eastern Europe. Priority is given to those reactors which present the highest level of risk that can be significantly reduced by short-term and cost-effective safety improvements, and which are necessary to ensure the continuing electricity supply in the region. Efforts are therefore focused on WWER 440/230 and RBMK types of reactors and on the purchase of equipment as opposed to studies, which a number of donors already fund. Finance from the NSA is not used to extend the operating lifetime of unsafe reactors
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77 FR 15555 - Freedom of Information Act and Privacy Act Procedures
2012-03-16
... Freedom of Information Act and Privacy Act Procedures AGENCY: Special Inspector General for Afghanistan... Freedom of Information Act (FOIA) and the Privacy Act of 1974. These procedures will facilitate public..., Freedom of information, Privacy. Authority and Issuance For the reasons set forth above, SIGAR establishes...
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Identity, community and care in online accounts of hereditary colorectal cancer syndrome.
Ross, Emily; Broer, Tineke; Kerr, Anne; Cunningham-Burley, Sarah
2018-01-01
Sociological literature has explored how shifts in the point at which individuals may be designated as diseased impact upon experiences of ill health. Research has shown that experiences of being genetically "at risk" are shaped by and shape familial relations, coping strategies, and new forms of biosociality. Less is known about how living with genetic risk is negotiated in the everyday and over time, and the wider forms of identity, communities and care this involves. This article explores these arrangements drawing on online bloggers' accounts of Familial Adenomatous Polyposis (FAP). We show how accounts of genetic risk co-exist with more palpable experiences of FAP in everyday life, notably the consequences of prophylactic surgeries. We consider how the act of blogging represents but also constitutes everyday experiences of hereditary cancer syndrome as simultaneously ordinary and exceptional, and reflect on the implications of our analysis for understanding experiences of genetic cancer risk.
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Testing the Motor Simulation Account of Source Errors for Actions in Recall
Directory of Open Access Journals (Sweden)
Nicholas Lange
2017-09-01
Full Text Available Observing someone else perform an action can lead to false memories of self-performance – the observation inflation effect. One explanation is that action simulation via mirror neuron activation during action observation is responsible for observation inflation by enriching memories of observed actions with motor representations. In three experiments we investigated this account of source memory failures, using a novel paradigm that minimized influences of verbalization and prior object knowledge. Participants worked in pairs to take turns acting out geometric shapes and letters. The next day, participants recalled either actions they had performed or those they had observed. Experiment 1 showed that participants falsely retrieved observed actions as self-performed, but also retrieved self-performed actions as observed. Experiment 2 showed that preventing participants from encoding observed actions motorically by taxing their motor system with a concurrent motor task did not lead to the predicted decrease in false claims of self-performance. Indeed, Experiment 3 showed that this was the case even if participants were asked to carefully monitor their recall. Because our data provide no evidence for a motor activation account, we also discussed our results in light of a source monitoring account.
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Accounting Students’ Choice on Accounting Information Technology Careers (P.178-188)
Nurul Hasanah Uswati Dewi
2016-01-01
The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems.This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly.This ...
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DEFF Research Database (Denmark)
Vrangbæk, Karsten; Byrkjeflot, Haldor
2016-01-01
The debate on accountability within the public sector has been lively in the past decade. Significant progress has been made in developing conceptual frameworks and typologies for characterizing different features and functions of accountability. However, there is a lack of sector specific...... adjustment of such frameworks. In this article we present a framework for analyzing accountability within health care. The paper makes use of the concept of "accountability regime" to signify the combination of different accountability forms, directions and functions at any given point in time. We show...... that reforms can introduce new forms of accountability, change existing accountability relations or change the relative importance of different accountability forms. They may also change the dominant direction and shift the balance between different functions of accountability. We further suggest...