47 CFR 80.309 - Watch required by the Bridge-to-Bridge Act.

Science.gov (United States)

2010-10-01

... 47 Telecommunication 5 2010-10-01 2010-10-01 false Watch required by the Bridge-to-Bridge Act. 80... Safety Watches § 80.309 Watch required by the Bridge-to-Bridge Act. In addition to the watch requirement contained in § 80.148, all vessels subject to the Bridge-to-Bridge Act must keep a watch on the designated...

Main requirements and criteria for State nuclear material control and accounting

International Nuclear Information System (INIS)

Ryazanov, B.G.; Goryunov, V.K.; Erastov, V.V.

1999-01-01

The paper presents comments and substantiation of the main requirements and criteria for the State nuclear materials (NM) control and accounting system in the draft of the federal Main regulations of NM control and accounting. The State NM control and accounting system structure and design principles, the list of nuclear and special non-nuclear materials which are subject to the control and accounting, NM control and accounting principles are considered. Measurement system for the values for NM control and accounting and measurement assurance program, NM transfer procedures, physical inventory taking, closing a material balance and evaluation of inventory difference and balance closure of bulk form NM are shown. Accounting units in the inventory, the system accounting report documentation and preliminary notifications, the NM control and accounting arrangement, the federal and departmental control in the State NM control and accounting system, the State NM control and accounting system supervision and requirement to the personnel carrying out the NM control and accounting are discussed [ru

THE QUALITY OF ACCOUNTING DATA – AN ABSOLUTE REQUIREMENT

Directory of Open Access Journals (Sweden)

Cozma Ighian Diana

2009-05-01

Full Text Available The large variety of uses that accounting products take, as well as their wide range of informational needs require that certain criteria be established, with regards to the quality of accounting data, and these criteria must be fully met. The concept of

31 CFR 208.6 - General account requirements.

Science.gov (United States)

2010-07-01

... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false General account requirements. 208.6 Section 208.6 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE MANAGEMENT OF FEDERAL AGENCY...

77 FR 73973 - Privacy Act of 1974, System of Records

Science.gov (United States)

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...

47 CFR 80.163 - Operator requirements of the Bridge-to-Bridge Act.

Science.gov (United States)

2010-10-01

... 47 Telecommunication 5 2010-10-01 2010-10-01 false Operator requirements of the Bridge-to-Bridge... Requirements § 80.163 Operator requirements of the Bridge-to-Bridge Act. Each ship subject to the Bridge-to-Bridge Act must have on board a radio operator who holds a restricted radiotelephone operator permit or...

The Waive of the Future? School Accountability in the Waiver Era

Science.gov (United States)

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…

18 CFR 367.4360 - Account 436, Appropriations of retained earnings.

Science.gov (United States)

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...

THE NEW EU ACCOUNTING DIRECTIVE – A COMPARATION OF REPORTING REQUIREMENTS

Directory of Open Access Journals (Sweden)

MARIUS DEAC

2014-05-01

Full Text Available The adoption of Directive 2013/34/EU constitutes the materialization of a modernization process of the Directive 78/660/EEC and Directive 83/349/EEC that has started in 2009. The new accounting directive replaces the two accounting directives and sets the requirements for both individual and consolidated financial statements. It also introduces a new category of entities “micro-undertakings” in order to implement the requirements of Directive 2012/6/EU. The paper tries to summarize and compare the typologies of enterprises and groups defined in the old and new accounting directives as well as in the Romanian accounting system (RAS. It also compares the requirements of both the new and the old accounting directives as well as RAS regarding the structure and presentation of the annual financial statements. European Union (EU wide, about 99% of the enterprises fall into micro and small categories and might benefit from the simplifications of preparation and publication requirements of the annual financial statements. They will also be exempted from the requirements of auditing their financial statements. Only 1.21% of the enterprises in Europe will be classified as medium and large and will be required to prepare and publish a full set of annual financial statements and to audit their financial statements. If Romania will opt for reducing the administrative burdens for micro entities and implement simplifications for micro-entities as they were defined in the EU directive 2013/34/EU, the thresholds would have to be dramatically increased and many more enterprises will be reclassified as micro instead of small or medium enterprises.

African American Accounting Majors and the 150-hr Requirement

Science.gov (United States)

Booker, Quinton; Hill, Cecil L.; Wright, Carl

2010-01-01

The study provides information on African American accounting majors' views regarding 150-hr issues. The authors collected data from 152 students at two schools. Students at one school supported the requirement while those at the other school did not. However, students believed that the 150-hr requirement enhances the quality of certified public…

Organizational responses to accountability requirements: Do we get what we expect?

Science.gov (United States)

Gray, Carolyn Steele; Berta, Whitney; Deber, Raisa; Lum, Janet

In health care, accountability is being championed as a promising approach to meeting the dual imperatives of improving care quality while managing constrained budgets. Few studies focus on public sector organizations' responsiveness to government imperatives for accountability. We applied and adapted a theory of organizational responsiveness to community care agencies operating in Ontario, Canada, asking the question: What is the array of realized organizational responses to government-imposed accountability requirements among community agencies that receive public funds to provide home and community care? A sequential complementary mixed methods approach was used. It gathered data through a survey of 114 home and community care organizations in Ontario and interviews with 20 key informants representing 13 home and community care agencies and four government agencies. It generated findings using a parallel mixed analysis technique. In addition to responses predicted by the theory, we found that organizations engage in active, as well as passive, forms of compliance; we refer to this response as internal modification in which internal policies, practices, and/or procedures are changed to meet accountability requirements. We also found that environmental factors, such as the presence of an association representing organizational interests, can influence bargaining tactics. Our study helps us to better understand the range of likely responses to accountability requirements and is a first step toward encouraging the development of accountability frameworks that favor positive outcomes for organizations and those holding them to account. Tailoring agreements to organizational environments, aligning perceived compliance with behaviors that encourage improved performance, and allowing for flexibility in accountability arrangements are suggested strategies to support beneficial outcomes.

20 CFR 652.211 - What are State planning requirements under the Act?

Science.gov (United States)

2010-04-01

... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false What are State planning requirements under the Act? 652.211 Section 652.211 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION... a One-Stop Delivery System Environment § 652.211 What are State planning requirements under the Act...

Cost Accounting Standards: Determining an Institution's Disclosure Requirements.

Science.gov (United States)

Bruce, Janet D.

1995-01-01

This article discusses the implications of recently adopted U.S. Cost Accounting Standards (CAS) that apply to educational institutions that contract with or receive grants from the federal government. It focuses on the disclosure requirements that colleges and universities must follow to comply with CAS. (MDM)

Training Requirements of Entry Level Accountants: CA (India) vs. CPA (US)

Science.gov (United States)

Arora, Alka

2012-01-01

In the accounting arena, tax returns are increasingly being outsourced to India. Tax returns that are outsourced to India are usually prepared by entry level accountants. Questions are often raised about the quality of education and training of entry level accountants in India. This article compares the training requirements and costs to become an…

5 CFR 610.404 - Requirement for time-accounting method.

Science.gov (United States)

2010-01-01

... REGULATIONS HOURS OF DUTY Flexible and Compressed Work Schedules § 610.404 Requirement for time-accounting method. An agency that authorizes a flexible work schedule or a compressed work schedule under this...

Studying performation: the arrangement of speech, calculation and writing acts within dispositifs : Carbon accounting for strategizing in a large corporation

OpenAIRE

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...

Accountability. State Implementation of Common Core State Standards

Science.gov (United States)

Anderson, Kimberly; Mira, Mary Elizabeth

2014-01-01

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

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...

Employers' Perceptions of Information Technology Competency Requirements for Management Accounting Graduates

Science.gov (United States)

Spraakman, Gary; O'Grady, Winifred; Askarany, Davood; Akroyd, Chris

2015-01-01

Management accountants work in a computerized workplace with information technology (IT) for producing financial ledgers and for reporting. Thus, the role of the management accountant has shifted from capturing and recording transactions to analyzing business issues. The research question is: what IT knowledge and skills do employers require of…

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

Science.gov (United States)

Taylor, Susan Lee; Finley, Jane B.

2010-01-01

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

6 CFR 5.27 - Requests for an accounting of record disclosures.

Science.gov (United States)

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...

29 CFR 1977.3 - General requirements of section 11(c) of the Act.

Science.gov (United States)

2010-07-01

... WILLIAMS-STEIGER OCCUPATIONAL SAFETY AND HEALTH ACT OF 1970 General § 1977.3 General requirements of... 29 Labor 9 2010-07-01 2010-07-01 false General requirements of section 11(c) of the Act. 1977.3 Section 1977.3 Labor Regulations Relating to Labor (Continued) OCCUPATIONAL SAFETY AND HEALTH...

13 CFR 102.29 - Requests for an accounting of record disclosures.

Science.gov (United States)

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...

17 CFR 210.2-02 - Accountants' reports and attestation reports.

Science.gov (United States)

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...

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.

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

Science.gov (United States)

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...

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

Science.gov (United States)

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...

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

Science.gov (United States)

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...

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

Science.gov (United States)

2010-04-01

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

The regulatory framework of accounting and accounting standard-setting bodies in the European Union member states

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.

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.

Accounting for ecosystem services as a way to understand the requirements for sustainable development.

Science.gov (United States)

Mäler, Karl-Göran; Aniyar, Sara; Jansson, Asa

2008-07-15

Millennium Ecosystem Assessment documented the importance of ecosystem services. It is therefore important that these services are included in our economic accounts (Standard National Accounts), as long as we believe that these accounts should tell us something about our wellbeing. This requires measures of the ecosystem assets and their accounting prices. This article discusses how the concept of inclusive wealth can be exploited for creating such accounts.

77 FR 44207 - Privacy Act of 1974, System of Records

Science.gov (United States)

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...

19 CFR 201.29 - Commission disclosure of individual records, accounting of record disclosures, and requests for...

Science.gov (United States)

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...

A Common Postsecondary Data Dictionary for Perkins Accountability

Science.gov (United States)

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,…

20 CFR 670.530 - Are Job Corps centers required to maintain a student accountability system?

Science.gov (United States)

2010-04-01

... student accountability system? 670.530 Section 670.530 Employees' Benefits EMPLOYMENT AND TRAINING... accountability system? Yes, each Job Corps center must establish and operate an effective system to account for... student absence. Each center must operate its student accountability system according to requirements and...

42 CFR 417.934 - Reserve requirement.

Science.gov (United States)

2010-10-01

... 42 Public Health 3 2010-10-01 2010-10-01 false Reserve requirement. 417.934 Section 417.934 Public... PLANS Administration of Outstanding Loans and Loan Guarantees § 417.934 Reserve requirement. (a) Timing... section 1305 of the PHS Act was required to establish a restricted reserve account on the earlier of the...

Summary of expenditures of rebates from the low-level radioactive waste surcharge escrow account for calendar year 1988

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

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.

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)

Property, Plant and Equipment disclosure requirements and firm characteristics: the Portuguese Accounting Standardization System

OpenAIRE

Botelho, Rafaela; Azevedo, Graça; Costa, Alberto J.; Oliveira, Jonas

2015-01-01

In the new Portuguese accounting frame of reference (Portuguese Accounting Standardization System – Sistema de Normalização Contabilística), the issues related to Property, Plant and Equipment assets are dealt with in the Accounting and Financial Reporting Standard (Norma Contabilística de Relato Financeiro – NCRF) 7 (Property, Plant & Equipment). The present study intends to assess the degree of compliance with the disclosure requirements of this accounting standard by Portuguese unlisted co...

Islamic Deposits and Investment Accounts in Income Smoothing in Post-Reclassification of the Islamic Financial Service Act 2013

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.

Complying with Clean Air Act acid rain provisions: A case history of required air quality analyses

International Nuclear Information System (INIS)

McComb, G.G. Jr.; Naperkoski, G.J.; Rogers, F.A.

1990-01-01

Clean Air Act Amendments being considered by Congress require SO 2 emissions reductions from numerous large power generation sources nationwide. As currently written, these amendments also require that the affected sources must continue to comply with all provisions of the existing Clean Air Act while achieving the required reductions. United Engineers and Constructors is presently assisting utilities in the evaluation of compliance options for units totaling over 18,000 MW. The methods of achieving compliance with the probable requirements of the Act most often include the retrofit installation of SO 2 scrubbers. A study designed to determine permitting issues and the scope of air quality analyses required to demonstrate the regulatory acceptability of installation of wet scrubbing systems has been completed for units totaling a portion of the above-referenced 18,000 MW. The study results show that, under certain commonly occurring circumstances, there is a risk of creating National Ambient Air Quality Standards contraventions for SO 2 and NO 2 when scrubbers are installed at an existing facility. Any such contraventions subject the plant to state and/or federal enforcement actions. In addition, installation of materials handling equipment for lime stone can trigger Prevention of Significant Deterioration requirements as a major modification. This paper is divided into two major areas. The first deals with the air quality regulatory requirements imposed upon installation of pollution control equipment. The first section is further sub-divided into two sections: one covering requirements emanating from the 1977 Clean Air Act Amendments and its implementing regulations and the other the regulatory requirements of the new Clean Air Act Amendments. This section on regulatory requirements provides background information for the understanding of the second major section of the paper which gives the results of the hypothetical case study

12 CFR 715.8 - Requirements for verification of accounts and passbooks.

Science.gov (United States)

2010-01-01

...' share and loan accounts; (2) Statistical method. A sampling method which provides for: (i) Random... CREDIT UNIONS SUPERVISORY COMMITTEE AUDITS AND VERIFICATIONS § 715.8 Requirements for verification of... jurisdiction in which the credit union is principally located, the auditor may choose among the sampling...

18 CFR 367.2040 - Account 204, Preferred stock issued.

Science.gov (United States)

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...

18 CFR 367.2010 - Account 201, Common stock issued.

Science.gov (United States)

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...

18 CFR 367.2190 - Account 219, Accumulated other comprehensive income.

Science.gov (United States)

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...

18 CFR Appendix A to Part 380 - Minimum Filing Requirements for Environmental Reports Under the Natural Gas Act

Science.gov (United States)

2010-04-01

... Requirements for Environmental Reports Under the Natural Gas Act A Appendix A to Part 380 Conservation of Power... Filing Requirements for Environmental Reports Under the Natural Gas Act Environmental Reports Under the Natural Gas Act. Resource Report 1—General Project Description 1. Provide a detailed description and...

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

Directory of Open Access Journals (Sweden)

Fátima de Souza Freire

2012-11-01

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

Accountability, Inequality, and Achievement: The Effects of the No Child Left Behind Act on Multiple Measures of Student Learning

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.

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

Science.gov (United States)

2010-04-01

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

43 CFR 2.57 - Accounting for disclosures.

Science.gov (United States)

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...

78 FR 65620 - Privacy Act of 1974; System of Records

Science.gov (United States)

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...

Meeting Overlapping Requirements of the Quality Management System and Act 304 at SINAGAMMA, ALURTRON and RAYMINTEX: An Improvement

International Nuclear Information System (INIS)

Nik Arlina Nik Ali; Nurul Huda Mudri; Rohaizah Ahmad

2011-01-01

Sinagama, Alurtron and Raymintex are three facilities at Nuclear Malaysia using high radiation sources to provide irradiation service to customers. These three facilities have to fulfill both the requirements of the MS ISO 9001:2008 standard and the legal requirements of Act 304. To fulfill the requirements of the applicable Act 304, scheduled radiation monitoring on personnel, work place and environment should be carried out. This paper will discuss the effectiveness of the management in fulfilling the requirements of ISO 9001 standard and Act 304 regarding the safety of workers and the environment. (author)

78 FR 15889 - Privacy Act of 1974: Implementation of Exemptions; Department of Homeland Security U.S. Customs...

Science.gov (United States)

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...

Summary of expenditures of rebates from the low-level radioactive waste surcharge escrow account for calendar year 1995

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

18 CFR 367.58 - Property record system required for service company property.

Science.gov (United States)

2010-04-01

... to show the nature of each addition to or retirement of service company property, the related total... required for service company property. 367.58 Section 367.58 Conservation of Power and Water Resources... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED...

31 CFR 370.22 - What requirements apply to a financial institution that debits a deposit account?

Science.gov (United States)

2010-07-01

... financial institution that debits a deposit account? 370.22 Section 370.22 Money and Finance: Treasury... Entries § 370.22 What requirements apply to a financial institution that debits a deposit account? A financial institution that debits a deposit account upon receiving a debit initiated by us agrees to the...

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.

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....

47 CFR 80.305 - Watch requirements of the Communications Act and the Safety Convention.

Science.gov (United States)

2010-10-01

... and the Safety Convention. 80.305 Section 80.305 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) SAFETY AND SPECIAL RADIO SERVICES STATIONS IN THE MARITIME SERVICES Safety Watch Requirements and Procedures Ship Station Safety Watches § 80.305 Watch requirements of the Communications Act and the Safety...

Accounting Education and the Provision of Soft Skills: Implications of the Recent NZICA CA Academic Requirement Changes

Science.gov (United States)

Low, Mary; Samkin, Grant; Liu, Christina

2013-01-01

This research examined the role of accounting education in the provision of soft skills to accounting graduates, and how this may be affected by the recent changes in academic requirements initiated by NZICA. A qualitative research method utilizing in-depth interviews was conducted with accounting graduates, partners of the Big4 accounting firms,…

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.

20 CFR 633.309 - Recordkeeping requirements.

Science.gov (United States)

2010-04-01

... data components provide federally-required records and reports that are accurate, uniform in definition... accordance with established program definitions contained in the Act and these regulations; (2) Follow..., consistent, and accurate; (5) Meet generally accepted accounting principles as prescribed in 41 CFR part 29...

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

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.

49 CFR 27.19 - Compliance with Americans with Disabilities Act requirements and FTA policy.

Science.gov (United States)

2010-10-01

... requirements and FTA policy. 27.19 Section 27.19 Transportation Office of the Secretary of Transportation... General § 27.19 Compliance with Americans with Disabilities Act requirements and FTA policy. (a... subpart F of this part. (b) Consistent with FTA policy, any recipient of Federal financial assistance from...

Differentiated Accountability Policy and School Improvement Plans: A Look at Professional Development and Inclusive Practices for Exceptional Students

Science.gov (United States)

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…

Innovative Public Engagement Practices and Partnerships: Lifting Stakeholder Voices in Education Accountability Policy

Science.gov (United States)

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…

A different kind of 'new federalism'? The Health Insurance Portability and Accountability Act of 1996.

Science.gov (United States)

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.

32 CFR 635.3 - Special requirements of the Privacy Act of 1974.

Science.gov (United States)

2010-07-01

... information can be used to complete military police reports and records. The following procedures may be used... for new systems of military police records, changes to existing systems, and continuation systems, not... military personnel are required to produce their Common Access Card, DD Form 2 (Act), DD Form 2 (Res), or...

41 CFR 102-39.80 - What are the accounting requirements for exchange allowances or proceeds of sale?

Science.gov (United States)

2010-07-01

... the general finance and accounting rules applicable to you. Except as otherwise authorized by law, all... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false What are the accounting... Exchange/Sale Methods and Reports § 102-39.80 What are the accounting requirements for exchange allowances...

Material control and accounting requirements for uranium enrichment facilities

International Nuclear Information System (INIS)

Ting, P.

1991-01-01

This paper reports that the U.S. Nuclear Regulatory Commission has defined material control and accounting (MC and A) requirement for low-enriched uranium enrichment plants licensed under 10 CFR parts 40 and 70. Following detailed assessment of potential safeguards issues relevant to these facilities, a new MC and A rule was developed. The primary safeguards considerations are detection of the loss of special nuclear material, detection of clandestine production of special nuclear material of low strategic significance for unauthorized use or distribution, and detection of unauthorized production of uranium enriched to ≥10 wt % U-235. The primary safeguards concerns identified were the large absolute limit of error associated with the material balance closing, the inability to shutdown some uranium enrichment technologies to perform a cleanout inventory of the process system, and the flexibility of some of these technologies to produce higher enrichments. Unauthorized production scenarios were identified for some technologies that could circumvent the detection of the production and removal of 5 kilograms of U-235 as high-enriched uranium through conventional material control and accounting programs. Safeguards techniques, including the use of production and process control information, measurements, and technical surveillance, were identified to compensate for these concerns

20 CFR 652.207 - How does a State meet the requirement for universal access to services provided under the Act?

Science.gov (United States)

2010-04-01

... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false How does a State meet the requirement for universal access to services provided under the Act? 652.207 Section 652.207 Employees' Benefits EMPLOYMENT... exercising this discretion, a State must meet the Act's requirements. (b) These requirements are: (1) Labor...

34 CFR 685.309 - Administrative and fiscal control and fund accounting requirements for schools participating in...

Science.gov (United States)

2010-07-01

... 34 Education 3 2010-07-01 2010-07-01 false Administrative and fiscal control and fund accounting... Direct Loan Program Schools § 685.309 Administrative and fiscal control and fund accounting requirements... may provide the student status confirmation report in either paper or electronic format. (c) Record...

Act global, but think local: accountability at the frontlines.

Science.gov (United States)

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.

49 CFR 1200.2 - Adoption of generally accepted accounting principles issued by the Financial Accounting Standards...

Science.gov (United States)

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...

18 CFR 367.4040 - Account 404, Amortization of limited-term property.

Science.gov (United States)

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...

48 CFR 52.225-10 - Notice of Buy American Act Requirement-Construction Materials.

Science.gov (United States)

2010-10-01

... Requirement-Construction Materials. 52.225-10 Section 52.225-10 Federal Acquisition Regulations System FEDERAL... Provisions and Clauses 52.225-10 Notice of Buy American Act Requirement—Construction Materials. As prescribed... Materials (FEB 2009) (a) Definitions. “Commercially available off-the-shelf (COTS) item,” “construction...

The Differences in the Automatic Exchange of Financial Account Information in Tax Matters between FATCA and CRS

OpenAIRE

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...

76 FR 10234 - Amendment to the Bank Secrecy Act Regulations-Reports of Foreign Financial Accounts

Science.gov (United States)

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...

Examining the Operational Effectiveness and Accountability of Federal Agencies as Indicated in the Performance and Accountability Reports Required by the Government Performance and Results Act of 1993

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...

77 FR 56676 - Privacy Act of 1974; System of Records

Science.gov (United States)

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...

Integrating NEPA (National Environmental Policy Act) and CERCLA (Comprehensive Environmental Response, Compensation, and Liability Act) requirements during remedial responses at DOE facilities

Energy Technology Data Exchange (ETDEWEB)

Levine, M.B.; Smith, E.D.; Sharples, F.E.; Eddlemon, G.K.

1990-07-01

US Department of Energy (DOE) Order 5400.4, issued October 6, 1989, calls for integrating the requirements of the National Environmental Policy Act (NEPA) with those of the Comprehensive Environmental Response, Compensation, and Liability Act (CERCLA) for DOE remedial actions under CERCLA. CERCLA requires that decisions on site remediation be made through a formal process called a Remedial Investigation/Feasibility Study (RI/FS). According to the DOE order, integration is to be accomplished by conducting the NEPA and CERCLA environmental planning and review procedures concurrently. The primary instrument for integrating the processes is to be the RI/FS process, which will be supplemented as needed to meet the procedural and documentational requirements of NEPA. The final product of the integrated process will be a single, integrated set of documents; namely, an RI report and an FS-EIS that satisfy the requirements of both NEPA and CERCLA. The contents of the report include (1) an overview and comparison of the requirements of the two processes; (2) descriptions of the major tasks included in the integrated RI/FS-EIS process; (3) recommended contents for integrated RI/FS-EIS documents; and (4)a discussion of some potential problems in integrating NEPA and CERCLA that fall outisde the scope of the RI/FS-EIS process, with suggestions for resolving some of these problems. 15 refs.

Integrating NEPA [National Environmental Policy Act] and CERCLA [Comprehensive Environmental Response, Compensation, and Liability Act] requirements during remedial responses at DOE facilities

International Nuclear Information System (INIS)

Levine, M.B.; Smith, E.D.; Sharples, F.E.; Eddlemon, G.K.

1990-07-01

US Department of Energy (DOE) Order 5400.4, issued October 6, 1989, calls for integrating the requirements of the National Environmental Policy Act (NEPA) with those of the Comprehensive Environmental Response, Compensation, and Liability Act (CERCLA) for DOE remedial actions under CERCLA. CERCLA requires that decisions on site remediation be made through a formal process called a Remedial Investigation/Feasibility Study (RI/FS). According to the DOE order, integration is to be accomplished by conducting the NEPA and CERCLA environmental planning and review procedures concurrently. The primary instrument for integrating the processes is to be the RI/FS process, which will be supplemented as needed to meet the procedural and documentational requirements of NEPA. The final product of the integrated process will be a single, integrated set of documents; namely, an RI report and an FS-EIS that satisfy the requirements of both NEPA and CERCLA. The contents of the report include (1) an overview and comparison of the requirements of the two processes; (2) descriptions of the major tasks included in the integrated RI/FS-EIS process; (3) recommended contents for integrated RI/FS-EIS documents; and (4)a discussion of some potential problems in integrating NEPA and CERCLA that fall outisde the scope of the RI/FS-EIS process, with suggestions for resolving some of these problems. 15 refs

Reporting requirements for fissionable and fertile substances

International Nuclear Information System (INIS)

1988-04-01

In accordance with the provisions of the Atomic Energy Control Act and the Regulations made thereunder, the Atomic Energy Control Board established a licensing system governing all dealings in nuclear materials including production, export, import, acquisition, shipment and use in the interest of health, safety and security. In establishing its licensing system, the Board endeavoured to ensure that its requirements for records and reports on all dealings in nuclear materials were both consistent and uniformly applied. With the entry into force of the Treaty on the Non-Proliferation of Nuclear Weapons (NPT) on March 5, 1970, the need for uniformity of the accountability records and reports prepared by Canadian licensees became even more important since these documents are subject to verification by inspectors of the International Atomic Energy Agency (IAEA) under the terms of a safeguards agreement concluded between Canada and the Agency on February 29, 1972. The instruction set forth below for accountability records and reports on nuclear materials are intended to fulfill Canada's obligations under the NPT as well as the requirements of the Atomic Energy Control Act and Regulations. They have been prepared with a view to minimizing the effort required of licensees and to be compatible with electronic data processing. It should be noted that the information to be made available to IAEA inspectors will be limited to accountability data required for safeguards purposes. Information of a proprietary nature or involving questions of health and safety are not required to be made available to the IAEA under the terms of the safeguards agreement

NCLB Waivers and Accountability: The Graduation Rate Balancing Act

Science.gov (United States)

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…

13 CFR 120.463 - Regulatory accounting-What are SBA's regulatory accounting requirements for SBA Supervised Lenders?

Science.gov (United States)

2010-01-01

... basis in accordance with Generally Accepted Accounting Principles (GAAP) as promulgated by the Financial Accounting Standards Board (FASB), supplemented by Regulatory Accounting Principles (RAP) as identified by... set forth in FASB Statement of Financial Accounting Standards No. 15, Accounting by Debtors and...

Positioning of Emotional Intelligence Skills within the Overall Skillset of Practice-Based Accountants: Employer and Graduate Requirements

Science.gov (United States)

Coady, Peggy; Byrne, Seán; Casey, John

2018-01-01

This paper presents evidence of employer and graduate attitudes on the skill set requirements for professional accountants, and whether university accounting programs develop these skills, and in particular emotional intelligence (EI) skills. We use priority indices and strategic mapping to evaluate the positioning of 31 skills. This analysis…

77 FR 1095 - Sunshine Act Meeting

Science.gov (United States)

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...

Requirements and impacts of the Federal Facility Compliance Act on the Department of Energy

Energy Technology Data Exchange (ETDEWEB)

Chang, L.; Tripp, S.C. [Dept. of Energy, Washington, DC (United States). Office of Environmental Restoration and Waste Management

1993-03-01

The Federal Facilities Compliance Act (FFCA, the Act) was signed into law on October 6, 1992, primarily as a means of waiving sovereign immunity for federal facilities with respect to requirements under the Resource Conservation and Recovery Act. DOE`s implementation of the FFCA will have significant effects on current and future DOE waste management operations. DOE will need to rethink its strategy in the area of future compliance agreements to ensure commitments and deliverables are made consistent throughout the different DOE facilities. Several types of agreements that address mixed waste land disposal restriction (LDR) compliance have already been signed by both DOE and the regulators. These agreements are in place at the Hanford Reservation, the Savannah River Site, the Oak Ridge Reservation (Oak Ridge National Laboratory, K-25, Y-12), and the Paducah Gaseous Diffusion Plant. The Rocky Flats Agreement is now being renegotiated. Los Alamos National Laboratory, Sandia/Albuquerque National Laboratory, Lawrence Livermore National Laboratory, and Idaho National Engineering Laboratory agreements are in progress. Major components of the FFCA include provisions on: sovereign immunity waiver; cost reimbursements; mixed waste requirements, including inventory reports on mixed waste and treatment capacity and technologies; and plans for the development of treatment capacities and technologies. Each of these components is discussed within this paper.

18 CFR 367.9350 - Account 935, Maintenance of structures and equipment.

Science.gov (United States)

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...

24 CFR 1000.42 - Are the requirements of section 3 of the Housing and Urban Development Act of 1968 applicable?

Science.gov (United States)

2010-04-01

... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Are the requirements of section 3 of the Housing and Urban Development Act of 1968 applicable? 1000.42 Section 1000.42 Housing and... ACTIVITIES General § 1000.42 Are the requirements of section 3 of the Housing and Urban Development Act of...

42 CFR 137.168 - May the Secretary require audit or accounting standards other than those specified in § 137.167?

Science.gov (United States)

2010-10-01

... SERVICES TRIBAL SELF-GOVERNANCE Operational Provisions Audits and Cost Principles § 137.168 May the Secretary require audit or accounting standards other than those specified in § 137.167? No, no other audit... 42 Public Health 1 2010-10-01 2010-10-01 false May the Secretary require audit or accounting...

Radiation safety requirements for radionuclide laboratories

International Nuclear Information System (INIS)

1993-01-01

In accordance with the section 26 of the Finnish Radiation Act (592/91) the safety requirements to be taken into account in planning laboratories and other premises, which affect safety in the use of radioactive materials, are confirmed by the Finnish Centre for Radiation and Nuclear Safety. The guide specifies the requirements for laboratories and storage rooms in which radioactive materials are used or stored as unsealed sources. There are also some general instructions concerning work procedures in a radionuclide laboratory

5 CFR 2606.207 - Accounting of disclosures.

Science.gov (United States)

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...

36 CFR 1008.10 - Accounting for disclosures.

Science.gov (United States)

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...

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.

School Performance, Accountability and Waiver Reforms: Evidence from Louisiana. CEPA Working Paper No. 17-06

Science.gov (United States)

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…

20 CFR 670.420 - Are there any special requirements for enrollment related to the Military Selective Service Act?

Science.gov (United States)

2010-04-01

... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Are there any special requirements for enrollment related to the Military Selective Service Act? 670.420 Section 670.420 Employees' Benefits... INVESTMENT ACT Recruitment, Eligibility, Screening, Selection and Assignment, and Enrollment § 670.420 Are...

Recovery act : states' use of highway infrastructure funds and compliance with the act's requirements.

Science.gov (United States)

2009-01-01

The American Recovery and Reinvestment Act of 2009 (Recovery Act) included more than $48 billion for the Department of Transportations (DOT) investment in transportation infrastructure, including highways, rail, and transit. This testimonybased...

Accounting Employers' Expectations--The Ideal Accounting Graduates

Science.gov (United States)

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…

31 CFR 1.25 - Accounting of disclosures.

Science.gov (United States)

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...

25 CFR 700.269 - Accounting for disclosures.

Science.gov (United States)

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...

18 CFR 367.106 - Accounts 426.1, 426.2, 426.3, 426.4, and 426.5, Miscellaneous expense accounts.

Science.gov (United States)

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...

How "accountable" are accountable care organizations?

Science.gov (United States)

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

Basis of accountability system

International Nuclear Information System (INIS)

Anon.

1981-01-01

The first part of this presentation describes in an introductory manner the accountability design approach which is used for the Model Plant in order to meet US safeguards requirements. The general requirements for the US national system are first presented. Next, the approach taken to meet each general requirement is described. The general concepts and principles of the accountability system are introduced. The second part of this presentation describes some basic concepts and techniques used in the model plant accounting system and relates them to US safeguards requirements. The specifics and mechanics of the model plant accounting system are presented in the third part. The purpose of this session is to enable participants to: (1) understand how the accounting system is designed to meet safeguards criteria for both IAEA and State Systems; (2) understand the principles of materials accounting used to account for element and isotope in the model plant; (3) understand how the computer-based accounting system operates to meet the above objectives

National accounting law in Norway, and in other Nordic countries

OpenAIRE

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.

18 CFR 367.3930 - Account 393, Stores equipment.

Science.gov (United States)

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...

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.

20 CFR 410.589 - Accountability.

Science.gov (United States)

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...

Requirements for near-real-time accounting of strategic nuclear materials in nuclear fuel reprocessing

International Nuclear Information System (INIS)

Hakkila, E.A.; Cobb, D.D.; Dietz, R.J.; Shipley, J.P.; Smith, D.B.

1978-01-01

A Purex-based nuclear fuel reprocessing plant has been studied for possible incorporation of near-real-time accounting to supplement conventional accounting procedures. Near-real-time accounting of special nuclear materials relies on in-line or at-line flow measurements and plutonium assay of product and waste streams, complemented by conventional analytical chemistry for daily instrument calibrations. In-line alpha monitors could be used for waste stream measurements of plutonium, even in the presence of high beta-gamma fluxes from fission products. X-ray absorption edge densitometry using either K- or L-absorption edges could be used for plutonium concentration measurements in main product streams. Some problem areas identified in waste stream measurements include measurements of leached hulls and of centrifuge sludge. Conventional analytical chemical methods for measuring plutonium in weapons grade material can be modified for reprocessed plutonium. Analytical techniques requiring special precautions will be reviewed

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

International Nuclear Information System (INIS)

1978-03-01

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

Cost account in agriculture with particular accordance to requirements of decision making process and controls

Directory of Open Access Journals (Sweden)

Tomasz Kondraszuk

2009-01-01

Full Text Available The article presents cost account applicability in the agricultural companies regarding the general theory of economic and organisation of enterprises. The main focus was laid down to analyse the unit total cost account with variable costs and their applicability in three spheres: stock valuation and profit, requirements of planning and decision making processes and controlling. It was concluded that cost calculation at the level of agricultural enterprise should be an inherent element of integrated information system at the level of registry, planning, decision making and control.

Making the Most of the Every Student Succeeds Act (ESSA): Helping States Focus on School Equity, Quality and Climate

Science.gov (United States)

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…

Summary of expenditures of rebates from the low-level radioactive waste surcharge escrow account for calendar year 1989: Report to Congress in response to Public Law 99-240

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

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.

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

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.

Recovery Act: States Could Provide More Information on Education Programs to Enhance the Public's Understanding of Fund Use. Report to the Republican Leader, U.S. Senate. GAO-10-807

Science.gov (United States)

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…

20 CFR 725.513 - Accountability; transfer.

Science.gov (United States)

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...

36 CFR 1121.11 - Accounting of disclosures.

Science.gov (United States)

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...

The Accountability Illusion: North Dakota

Science.gov (United States)

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…

HIPAA brings new requirements, new opportunities.

Science.gov (United States)

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.

18 CFR 367.4320 - Account 432, Allowance for borrowed funds used during construction-Credit.

Science.gov (United States)

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...

22 CFR 1101.10 - Accounting for disclosures.

Science.gov (United States)

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...

28 CFR 802.20 - Accounting of disclosures.

Science.gov (United States)

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...

12 CFR 792.61 - Accounting for disclosures.

Science.gov (United States)

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...

20 CFR 401.80 - Accounting for disclosures.

Science.gov (United States)

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...

78 FR 41918 - Privacy Act of 1974; System of Records

Science.gov (United States)

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...

Media Accounts of School Performance: Reinforcing Dominant Practices of Accountability

Science.gov (United States)

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…

Accounting firms’ managers’ and trainees’ perceptions of managerial competencies required to manage diversity in KwaZulu-Natal, South Africa

Directory of Open Access Journals (Sweden)

Msizi V. Mkhize

2017-10-01

Full Text Available Background: In South Africa, there is a shortage of black chartered accountants, with some progress being made in transforming the industry. Accounting firms’ managers must be prepared to effectively manage the increasing diversity of the profession. Aim: The purpose of the study was to identify the managerial competencies required by accounting firms managers to effectively manage diversity in KwaZulu-Natal. Setting: The setting for this study is accounting firms in KwaZulu-Natal. Methods: A prospective, descriptive and analytical, cross-sectional design using systematic sampling was employed. The responses of 45 accounting firms’ managers and 114 trainees were analysed. Results: Both managers and trainees perceived the six managerial competencies important in managing diversity, but the ranking order of perceived importance indicated that there are variations in ratings. Teamwork and self-management competencies were highly rated by managers, while communication and teamwork competencies were highly rated by trainees. Conclusion: The managerial competencies are vital for the accounting firms’ managers. The study suggests that the accounting firms’ managers should consider the importance given by trainees and by themselves in prioritising the most important competencies they require in managing diversity. Accounting firms are encouraged to incorporate the six managerial competencies into the job descriptions or job advertisements and in the firms’ management development programme or training and development programme as the managerial competencies will assist managers in managing the diverse workforce effectively.

18 CFR 367.9130 - Account 913, Advertising expenses.

Science.gov (United States)

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...

Trading Land: A Review of Approaches to Accounting for Upstream Land Requirements of Traded Products.

Science.gov (United States)

Schaffartzik, Anke; Haberl, Helmut; Kastner, Thomas; Wiedenhofer, Dominik; Eisenmenger, Nina; Erb, Karl-Heinz

2015-10-01

Land use is recognized as a pervasive driver of environmental impacts, including climate change and biodiversity loss. Global trade leads to "telecoupling" between the land use of production and the consumption of biomass-based goods and services. Telecoupling is captured by accounts of the upstream land requirements associated with traded products, also commonly referred to as land footprints. These accounts face challenges in two main areas: (1) the allocation of land to products traded and consumed and (2) the metrics to account for differences in land quality and land-use intensity. For two main families of accounting approaches (biophysical, factor-based and environmentally extended input-output analysis), this review discusses conceptual differences and compares results for land footprints. Biophysical approaches are able to capture a large number of products and different land uses, but suffer from a truncation problem. Economic approaches solve the truncation problem, but are hampered by the limited disaggregation of sectors and products. In light of the conceptual differences, the overall similarity of results generated by both types of approaches is remarkable. Diametrically opposed results for some of the world's largest producers and consumers of biomass-based products, however, make interpretation difficult. This review aims to provide clarity on some of the underlying conceptual issues of accounting for land footprints.

Forum: Is Test-Based Accountability Dead?

Science.gov (United States)

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…

Accountability: Brand L.

Science.gov (United States)

Lessinger, Leon M.

Effective accountability always involves four essential elements: Knowledge of what is required, knowledge of who is responsible to whom, knowledge of how to be successful, and knowledge of the consequences of not being successful. The movement in education now called accountability has added the additional requirement that educators stipulate the…

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

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

Science.gov (United States)

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). ...

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

Science.gov (United States)

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). ...

18 CFR 367.4380 - Account 438, Dividends declared-common stock.

Science.gov (United States)

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...

18 CFR 367.4340 - Account 434, Extraordinary income.

Science.gov (United States)

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...

18 CFR 367.4350 - Account 435, Extraordinary deductions.

Science.gov (United States)

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...

18 CFR 367.4370 - Account 437, Dividends declared-preferred stock.

Science.gov (United States)

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...

Why good accountants do bad audits.

Science.gov (United States)

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.

78 FR 9749 - Notice of Sunshine Act Meeting

Science.gov (United States)

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...

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. 

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

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.

45 CFR 503.4 - Accounting of certain disclosures.

Science.gov (United States)

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...

Counting, accounting, and accountability: Helen Verran's relational empiricism.

Science.gov (United States)

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.

Fair value: actuarial accounting for the markets... or for the accountants?

OpenAIRE

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...

Account 1983-84

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.)

Summary of expenditures of rebates from the low-level radioactive waste surcharge escrow account for calendar year 1991

International Nuclear Information System (INIS)

1992-06-01

This is the sixth report submitted to Congress under section 5(d)(2)(E)(ii)(II) of the Low-Level Radioactive Waste Policy Act of 1985 (the Act). This section of the Act directs the Department of Energy (DOE) to summarize the annual expenditures of funds disbursed from the DOE surcharge escrow account and to assess compliance of these expenditures with the limitations specified in the Act. In addition to placing limitations on the use of these funds, the Act also requires the nonsited compact regions and nonmember States to provide DOE with an itemized report of their expenditures on December 31 of each year in which funds are expended. Within 6 months after receiving the individual reports, the Act requires the Secretary to furnish Congress with a summary of the reported expenditures and an assessment of compliance with the specified usage limitations. This report fulfills that requirement. DOE disbursed funds totaling $15,037,778.91 to the States and compact regions following the July 1, 1986, January 1, 1988, and January 1, 1990, milestones specified in the Act. Of this amount, $3,517,020.56 was expended during calendar year 1991 and $6,602,546.24 was expended during the prior 5 years. At the end of December 1991, $4,918,212.11 was unexpended. DOE has reviewed each of the reported expenditures and concluded that all reported expenditures comply with the spending limitations stated in section 5(d)(2)(E)(i) of the Act

76 FR 41434 - Removal of Certain Requirements Related to the Prescription Drug Marketing Act; Opportunity for...

Science.gov (United States)

2011-07-14

.... FDA-2011-N-0446] Removal of Certain Requirements Related to the Prescription Drug Marketing Act... Food and Drug Administration (FDA) is proposing to remove a section of the Prescription Drug Marketing... prior sale, purchase, or trade of such drug,'' starting with the manufacturer, and that the identifying...

75 FR 31334 - Real Estate Settlement Procedures Act (RESPA): Strengthening and Clarifying RESPA's “Required Use...

Science.gov (United States)

2010-06-03

...-A178 Real Estate Settlement Procedures Act (RESPA): Strengthening and Clarifying RESPA's ``Required Use... by those in a position to refer settlement business (such as builders, real estate agents, and... referral fees, kickbacks, and unearned fees for real estate settlement services.\\1\\ \\1\\ In July 2008...

48 CFR 52.225-12 - Notice of Buy American Act Requirement-Construction Materials Under Trade Agreements.

Science.gov (United States)

2010-10-01

... Requirement-Construction Materials Under Trade Agreements. 52.225-12 Section 52.225-12 Federal Acquisition...—Construction Materials Under Trade Agreements. As prescribed in 25.1102(d)(1), insert the following provision: Notice of Buy American Act Requirement—Construction Materials Under Trade Agreements (FEB 2009) (a...

Annual Reviews of User Accounting Controls for the Washington Headquarters Services Allotment Accounting System

National Research Council Canada - National Science Library

1996-01-01

The purpose of annual accounting system reviews is to determine whether DoD accounting systems are in compliance with accounting principles, standards, and related accounting requirements established...

75 FR 6231 - Securities Act of 1933; Securities Exchange Act of 1934; Order Regarding Review of FASB...

Science.gov (United States)

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...

18 CFR 367.4081 - Account 408.1, Taxes other than income taxes, operating income.

Science.gov (United States)

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...

18 CFR 367.4101 - Account 410.1, Provision for deferred income taxes, operating income.

Science.gov (United States)

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...

18 CFR 367.2420 - Account 242, Miscellaneous current and accrued liabilities.

Science.gov (United States)

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. ...

The Effects of the 150-Credit-Hour Requirement for the Certified Public Accountant (CPA) Exam On the Career Intentions of Women and Minorities

Science.gov (United States)

Bierstaker, James Lloyd; Howe, Martha A.; Seol, Inshik

2005-01-01

In most states, students who sit for the certified public accountant (CPA) examination are now required to have 150 credit hours of college education. In this article, the authors examined the effects of this requirement on the career intentions of women and minorities. The authors collected data from 600 accounting students and the results…

Account 1988-89

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)

Account 1988-89

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).

Account 1989-90

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).

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

Science.gov (United States)

Moe, Alden J.; And Others

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

18 CFR 367.22 - Accounting for asset retirement obligations.

Science.gov (United States)

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...

18 CFR 367.9020 - Account 902, Meter reading expenses.

Science.gov (United States)

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...

Accounting assessment

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.

Focusing accounting curricula on students' long-run careers: recommendations for an integrated competency-based framework for accounting education

NARCIS (Netherlands)

Lawson, R.A.; Blocher, E.J.; Brewer, P.C.; Cokins, G.; Sorensen, J.E.; Stout, D.E.; Sundem, G.L.; Wolcott, S.K.; Wouters, M.J.F.

2014-01-01

Professional organizations, accrediting bodies, and accounting educators have defined the competencies that accounting students need for entry-level success in public accounting. However, definitions of the competencies required by all accounting students for long-term career requirements are

76 FR 62607 - Comprehensive Iran Sanctions, Accountability, and Divestment Reporting Requirements

Science.gov (United States)

2011-10-11

... Immigration and Nationality Act (8 U.S.C. 1189(a)) or support for acts of international terrorism (as defined... terrorism. (3) PENALTIES.--The penalties provided for in subsections (b) and (c) of section 206 of the... the concept of ``transactions or other financial services provided'' by a foreign financial...

78 FR 40515 - Privacy Act of 1974; Privacy Act System of Records

Science.gov (United States)

2013-07-05

... NATIONAL AERONAUTICS AND SPACE ADMINISTRATION [Notice 13-071] Privacy Act of 1974; Privacy Act System of Records AGENCY: National Aeronautics and Space Administration (NASA). ACTION: Notice of Privacy Act system of records. SUMMARY: Each Federal agency is required by the Privacy Act of 1974 to publish...

The Affordable Care Act, Accountable Care Organizations, and Mental Health Care for Older Adults: Implications and Opportunities

Science.gov (United States)

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

18 CFR 367.1740 - Account 174, Miscellaneous current and accrued assets.

Science.gov (United States)

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...

Modeling Requirements for Simulating the Effects of Extreme Acts of Terrorism: A White Paper

Energy Technology Data Exchange (ETDEWEB)

Allen, M.; Hiebert-Dodd, K.; Marozas, D.; Paananen, O.; Pryor, R.J.; Reinert, R.K.

1998-10-01

This white paper presents the initial requirements for developing a new computer model for simulating the effects of extreme acts of terrorism in the United States. General characteristics of the model are proposed and the level of effort to prepare a complete written description of the model, prior to coding, is detailed. The model would simulate the decision processes and interactions of complex U. S. systems engaged in responding to and recovering from four types of terrorist incidents. The incident scenarios span the space of extreme acts of terrorism that have the potential to affect not only the impacted area, but also the entire nation. The model would be useful to decision-makers in assessing and analyzing the vulnerability of the nation's complex infrastructures, in prioritizing resources to reduce risk, and in planning strategies for immediate response and for subsequent recovery from terrorist incidents.

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...

75 FR 57385 - Internal Control Over Financial Reporting in Exchange Act Periodic Reports of Non-Accelerated Filers

Science.gov (United States)

2010-09-21

... attestation report of its registered public accounting firm on internal control over financial reporting in... definition of either an ``accelerated filer'' or a ``large accelerated filer'' under Exchange Act Rule 12b-2..., for both definitions, the issuer needs to have been subject to reporting requirements for at least...

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)

77 FR 33635 - Amendment to the Bank Secrecy Act Regulations-Requirement That Clerks of Court Report Certain...

Science.gov (United States)

2012-06-07

... business rule reflects that the definition of currency used therein is slightly different from the... Amendment to the Bank Secrecy Act Regulations--Requirement That Clerks of Court Report Certain Currency...: FinCEN is amending the rules relating to the reporting of certain currency transactions consistent...

18 CFR 367.1830 - Account 183, Preliminary survey and investigation charges.

Science.gov (United States)

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...

Summary of expenditures of rebates from the low-level radioactive waste surcharge escrow account for calendar year 1993: Report to Congress

International Nuclear Information System (INIS)

1994-06-01

This is the eighth report submitted to Congress in accordance with section 5(d)(2)(E)(ii)(II) of the Low-Level Radioactive Waste Policy Act (the Act). This section of the Act directs the Department of Energy (DOE) to summarize the annual expenditures of funds disbursed from the DOE surcharge escrow account and to assess compliance of these expenditures with the following limitations specified in the Act: establish low-level radioactive waste disposal facilities; mitigate the impact of low-level radioactive waste disposal facilities on the host State; regulate low-level radioactive waste disposal facilities; or ensure the decommissioning, closure, and care during the period of institutional control of low-level radioactive waste disposal facilities. In addition to placing these limitations on the use of these funds, the Act also requires all nonsited compact regions and nonmember States to provide DOE with an itemized report of their expenditures on December 31 of each year in which funds are expended. Within six months after receiving the individual reports, the Act requires the Secretary of Energy to furnish Congress with a summary of the reported expenditures and an assessment of compliance with the specified usage limitations. This report fulfills that requirement

Public sector accounting in the education syllabi of leading chartered accountant professional bodies: A comparative study

Directory of Open Access Journals (Sweden)

Ahmed Mohammadali-Haji

2016-05-01

Full Text Available Public sector accounting has emerged as an area of concern within the sphere of professional accounting education. The International Federation of Accountants (IFAC allows its member bodies to apply discretion in the application of public sector accounting education requirements. This study explored the nature and extent to which public sector accounting features in the education syllabi of the leading chartered accountant professional bodies that form part of the IFAC contingent. By following an explorative approach, the study identified international trends within the ambit of public sector accounting education and provides guidance for other professional bodies in assessing the nature and extent of their public sector accounting education requirements

The Pathology Laboratory Act 2007 explained.

Science.gov (United States)

Looi, Lai-Meng

2008-06-01

The past century has seen tremendous changes in the scope and practice of pathology laboratories in tandem with the development of the medical services in Malaysia. Major progress was made in the areas of training and specialization of pathologists and laboratory technical staff. Today the pathology laboratory services have entered the International arena, and are propelled along the wave of globalization. Many new challenges have emerged as have new players in the field. Landmark developments over the past decade include the establishment of national quality assurance programmes, the mushrooming of private pathology laboratories, the establishment of a National Accreditation Standard for medical testing laboratories based on ISO 15189, and the passing of the Pathology Laboratory Act in Parliament in mid-2007. The Pathology Laboratory Act 2007 seeks to ensure that the pathology laboratory is accountable to the public, meets required standards of practice, participates in Quality Assurance programmes, is run by qualified staff, complies with safety requirements and is subject to continuous audit. The Act is applicable to all private laboratories (stand alone or hospital) and laboratories in statutory bodies (Universities, foundations). It is not applicable to public laboratories (established and operated by the government) and side-room laboratories established in clinics of registered medical or dental practitioners for their own patients (tests as in the First and Second Schedules respectively). Tests of the Third Schedule (home test blood glucose, urine glucose, urine pregnancy test) are also exempted. The Act has 13 Parts and provides for control of the pathology laboratory through approval (to establish and maintain) and licensing (to operate or provide). The approval or license may only be issued to a sole proprietor, partnership or body corporate, and then only if the entity includes a registered medical practitioner. Details of personnel qualifications and

Cost accounting at GKSS

International Nuclear Information System (INIS)

Hinz, R.

1979-01-01

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

7 CFR 1770.15 - Supplementary accounts required of all borrowers.

Science.gov (United States)

2010-01-01

... operating period and not provided for elsewhere such as a gross receipts tax, franchise taxes, and capital... service (Accounts 2112 through 2441) and property held for future telecommunications use (Account 2002... gross receipts, franchise, and capital stock tax expense incurred in the current operating period. This...

The recertification of the professional accounting qualification in Estonia: the requirements and quality of CPD

Directory of Open Access Journals (Sweden)

Kaidi Kallaste

2017-09-01

Full Text Available The recertification of the professional accounting qualification in Estonia: the requirements and quality of CPD As the purpose of a professional qualification should be to ensure quality to employers/customers, appro-priate requirements for professional training should not be too low. On the other hand, too high require-ments for the amount of training would lead to the situation where maintaining the level is expensive and if the labour market does not consider having a professional certificate necessary, recertification will be discarded. The purpose of the research was to identify the factors that influence an accountant’s decision whether to recertify his/her professional qualification or not. The conditions of recertification were ana-lysed and compared to other countries as were the requirements set up for auditors. The results of the survey revealed that in Estonia the decision not to recertify one’s professional qualification was mainly due to not having fulfilled the required number of qualification hours or not having certificates proving one’s participation in qualification training sessions. At the same time, compared to other countries, the requirements in Estonia are very low. So that the increase in the amount of training would not hinder recertification, alternative solutions for Estonia are proposed in the article.

Structuring payment to medical homes after the affordable care act.

Science.gov (United States)

Edwards, Samuel T; Abrams, Melinda K; Baron, Richard J; Berenson, Robert A; Rich, Eugene C; Rosenthal, Gary E; Rosenthal, Meredith B; Landon, Bruce E

2014-10-01

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 accountable care organizations, consider opportunities for integration, and discuss implications for policy makers and payers considering ACO models. The PCMH and ACO are complementary approaches to reformed care delivery: the PCMH ultimately requires strong integration with specialists and hospitals as seen under ACOs, and ACOs likely will require a high functioning primary care system as embodied by the PCMH. Aligning payment incentives within the ACO will be critical to achieving this integration and enhancing the care coordination role of primary care in these settings.

24 CFR 570.614 - Architectural Barriers Act and the Americans with Disabilities Act.

Science.gov (United States)

2010-04-01

... with disabilities. Further, the ADA requires the removal of architectural barriers and communication... 24 Housing and Urban Development 3 2010-04-01 2010-04-01 false Architectural Barriers Act and the... GRANTS Other Program Requirements § 570.614 Architectural Barriers Act and the Americans with...

22 CFR 308.11 - Accounting for disclosure of records.

Science.gov (United States)

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...

Basis of plant accounting system

International Nuclear Information System (INIS)

Schneider, R.A.

1984-01-01

This presentation describes in an introductory manner the accountability design approach which is used for the Model Plant in order to meet US safeguards requirements. The general requirements for the US national system are first presented. Next, the approach taken to meet each general requirement is described. This presentation introduces the general concepts and principles of the accountability system

FASB (Financial Accounting Standards Board) issues new accounting rules for debt and equity securities.

Science.gov (United States)

Reinstein, A; Bayou, M E

1994-10-01

The Financial Accounting Standards Board (FASB) recently issued a new statement that requires all companies to change their methods of accounting for debt and equity securities. Rather than allowing organizations to use a historical cost approach in accounting for such financial instruments, FASB Statement No. 115 requires organizations to adopt a market value approach. The provisions of this statement will affect significantly organizations in the healthcare industry that have large investment portfolios.

The effects of the Health Insurance Portability and Accountability Act privacy rule on influenza research using geographical information systems

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.

18 CFR 367.1070 - Account 107, Construction work in progress.

Science.gov (United States)

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...

18 CFR 367.4210 - Account 421, Miscellaneous income or loss.

Science.gov (United States)

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...

18 CFR 367.4390 - Account 439, Adjustments to retained earnings.

Science.gov (United States)

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...

Frontal theta accounts for individual differences in the cost of conflict on decision making.

Science.gov (United States)

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.

36 CFR 801.6 - Coordination with requirements under the National Environmental Policy Act (42 U.S.C. 4321 et seq.).

Science.gov (United States)

2010-07-01

... 36 Parks, Forests, and Public Property 3 2010-07-01 2010-07-01 false Coordination with requirements under the National Environmental Policy Act (42 U.S.C. 4321 et seq.). 801.6 Section 801.6 Parks... OF THE URBAN DEVELOPMENT ACTION GRANT PROGRAM § 801.6 Coordination with requirements under the...

ACADEMIC FORMATION IN ACCOUNTING SCIENCES AND ITS RELATIONSHIP WITH THE LABOR MARKET: THE PERCEPTION OF THE ACCOUNTING SCIENCES´ STUDENTS OF A HIGHER EDUCATION FEDERAL INSTITUTION

Directory of Open Access Journals (Sweden)

Valdineide dos Santos Araujo

2015-01-01

Full Text Available The labor market demands have required from the accounting professionals to enhance their skills and competences so as to meet, effectively, the current requirements. This piece of research aimed at understanding the students´ perception of the Accounting Sciences course, of a Higher Education Federal Institution, in regard to the academic formation that they have been receiving and the professional guidance they are meant to have in order to enter the labor market. The study encompassed 105 students from the 7th and 8th morning/afternoon terms and from the 9th and 10th evening term of the Accounting Sciences course of a Federal Institution of Higher Education. As concerns the methodology, it was based on the exploratory approach with qualitative approach and the descriptive research with quantitative approach, by means of the bibliographical research and the use of questionnaire. The surveyed variables refer to the student´s profile, the professional requirements in relation to the job market demands, the students´ necessary competences and perception on the academic formation they are receiving as well as their training for entering the labor market. It was noticed that the students, in their majority, do not take part, regularly, in extracurricular activities, such as: conferences, seminars and lectures.  They also do not demonstrate complete agreement regarding the fact that they are acquiring the necessary competences for entering and acting in the labor market and, in an emphatically way, they reveal disagreement in relation to the adequacy of the curricular grid of this Institution´s course to the current accountant formation. It can be concluded that the Higher Education Institution must prioritize the development of competences, skills and values that ensure the students conditions for their professional entry to the job market.

18 CFR 367.4102 - Account 410.2, Provision for deferred income taxes, other income and deductions.

Science.gov (United States)

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...

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

Science.gov (United States)

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...

18 CFR 367.4092 - Account 409.2, Income taxes, other income and deductions.

Science.gov (United States)

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...

The importance of accounting principles in the accounting profession

OpenAIRE

Daniela Raluca Patrascu

2014-01-01

A true professional accountant must meet the following basic requirements: integrity, objectivity, professional competence, confidentiality, professional behavior, respect to technical and professional standards. Integrity expresses conceptually the professional accountant’s obligation to behave with honesty and fairness in professional and business relationships. Any company is seeking an accountant as, sincere and honest, which means the operation of fair dealing and fair protection aginst ...

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

Science.gov (United States)

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...

The Normative Legal Regulation of Accounting Activities of Non-Bank Financial Institutions in Ensuring the Strategic Development of the Financial System of Ukraine

Directory of Open Access Journals (Sweden)

Prokopenko Zhanna V.

2017-03-01

Full Text Available The aim of the article is to study the normative legal regulation of accounting activities of non-bank financial institutions to ensure the strategic development of the financial system of Ukraine. There actualized the issue of examining the system of normative legal regulation in terms of: first, regulation of the market for non-bank financial services and their activities as an object of accounting; second, regulation of accounting and reporting as the basis of the impact on its organization, methodology; third, formation of requirements to the management of the institution concerning the qualification requirements to the chief accountant as a subject of organization and carrying out the accounting activities. In the course of the research, there developed a model for influencing the transformation of the organization and methodology of accounting, which will be implemented by establishing new requirements to its methods and objects as a result of changes in the normative legal acts and their impact on the systems of economic analysis and audit as components of corporate management of non-bank financial institutions. The proposed model determines the impact of the provisions of the integrated program for the development of the financial sector of Ukraine until 2020 in accounting in terms of methodology, specificity and composition of its objects. As a result of studying the set of documents that define the strategic provisions for the development of the market for non-bank financial services, there identified directions for the formation of new and transformation of the existing provisions of the normative legal regulation of the accounting system through its elements (methods, objects, subjects, study of its functions and justification of the significance in risk management. We believe that these provisions should be implemented by means of the development of organizational and methodological regulations for the accounting of non

20 CFR 266.7 - Accountability of a representative payee.

Science.gov (United States)

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...

Changes in heparin dose response slope during cardiac surgery: possible result in inaccuracy in predicting heparin bolus dose requirement to achieve target ACT.

Science.gov (United States)

Ichikawa, Junko; Mori, Tetsu; Kodaka, Mitsuharu; Nishiyama, Keiko; Ozaki, Makoto; Komori, Makiko

2017-09-01

The substantial interpatient variability in heparin requirement has led to the use of a heparin dose response (HDR) technique. The accuracy of Hepcon-based heparin administration in achieving a target activated clotting time (ACT) using an HDR slope remains controversial. We prospectively studied 86 adult patients scheduled for cardiac surgery requiring cardiopulmonary bypass. The total dose of calculated heparin required for patient and pump priming was administered simultaneously to achieve a target ACT of 450 s for HDR on the Hepcon HMS system. Blood samples were obtained after the induction of anesthesia, at 3 min after heparin administration and after the initiation of CPB to measure kaolin ACT, HDR slope, whole-blood heparin concentration based on the HDR slope and anti-Xa heparin concentration, antithrombin and complete blood count. The target ACT of 450 s was not achieved in 68.6% of patients. Compared with patients who achieved the target ACT, those who failed to achieve their target ACT had a significantly higher platelet count at baseline. Correlation between the HDR slope and heparin sensitivity was poor. Projected heparin concentration and anti-Xa heparin concentration are not interchangeable based on the Bland-Altman analysis. It can be hypothesized that the wide discrepancy in HDR slope versus heparin sensitivity may be explained by an inaccurate prediction of the plasma heparin level and/or the change in HDR of individual patients, depending on in vivo factors such as extravascular sequestration of heparin, decreased intrinsic antithrombin activity level and platelet count and/or activity.

A novel cis-acting element required for DNA damage-inducible expression of yeast DIN7

International Nuclear Information System (INIS)

Yoshitani, Ayako; Yoshida, Minoru; Ling Feng

2008-01-01

Din7 is a DNA damage-inducible mitochondrial nuclease that modulates the stability of mitochondrial DNA (mtDNA) in Saccharomyces cerevisiae. How DIN7 gene expression is regulated, however, has remained largely unclear. Using promoter sequence alignment, we found a highly conserved 19-bp sequence in the promoter regions of DIN7 and NTG1, which encodes an oxidative stress-inducible base-excision-repair enzyme. Deletion of the 19-bp sequence markedly reduced the hydroxyurea (HU)-enhanced DIN7 promoter activity. In addition, nuclear fractions prepared from HU-treated cells were used in in vitro band shift assays to reveal the presence of currently unidentified trans-acting factor(s) that preferentially bound to the 19-bp region. These results suggest that the 19-bp sequence is a novel cis-acting element that is required for the regulation of DIN7 expression in response to HU-induced DNA damage

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.)

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.).

26 CFR 1.6038-1 - Information returns required of domestic corporations with respect to annual accounting periods...

Science.gov (United States)

2010-04-01

... the annual accounting period; (6) A list showing the name and address of, and the number of shares of... paragraphs (e) and (f) of this section shall be expressed in United States currency with a statement of the exchange rates used. (h) Time and place for filing return. Returns on Form 2952 required under paragraph (a...

COMPUTER-ASSISTED ACCOUNTING

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.

Conceptual Foundations of Transforming the Traditional Accounting System into Sustainability Accounting

OpenAIRE

Sokol Oleg H.

2017-01-01

Under modern conditions the significance of social and environmental security is manifested in costs of restoring and protecting the environment, ensuring social security at a decent level and requires reflecting these issues in accounting. The aim of the article is to identify and analyze the ways of transition from traditional accounting to sustainability accounting. In the article the following research methods are used: observation, comparison, the empirical method, the monographic method...

12 CFR 404.19 - Request for accounting of record disclosures.

Science.gov (United States)

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...

Public Accountancy Handbook.

Science.gov (United States)

New York State Education Dept., Albany. Office of the Professions.

A reference guide to laws, rules, and regulations that govern public accountancy practice in New York State is presented. In addition to identifying licensing requirements/procedures for certified public accountants, general provisions of Title VIII of the Education Law are covered, along with state management, professional misconduct, and…

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

THE PROFILE OF THE ROMANIAN ACCOUNTANT

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Cristina Elena BIGIOI

2017-05-01

Full Text Available Tax and accounting rules are required by law for each company. The accountant has an important role in the life of an enterprise, contributing greatly to the business success. The study aims to identify the benefits, requirements and features specified to apply for a job as accountant. The methodological approach is empirical one. The study take into account the job offers mentioned in December 2016 under one of the most popular Romanian jobs sites.

Ethical Dilemmas in Protecting Susceptible Subpopulations From Environmental Health Risks: Liberty, Utility, Fairness, and Accountability for Reasonableness

Science.gov (United States)

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

Testing Students with Disabilities: Practical Strategies for Complying with District and State Requirements. Second Edition.

Science.gov (United States)

Thurlow, Martha L.; Elliott, Judy L.; Ysseldyke, James E.

This book is intended to facilitate the meaningful inclusion of students with disabilities in district and state assessments as required by the 1997 amendments to the Individuals with Disabilities Education Act. First, an introductory chapter offers reasons for including students with disabilities in district and statewide accountability systems.…

ACCOUNTING INFORMATION SYSTEM - QUALITATIVE CHARACTERISTICS AND THE IMPORTANCE OF ACCOUNTING INFORMATION AT TRADE ENTITIES

Directory of Open Access Journals (Sweden)

CARAIMAN ADRIAN-COSMIN

2015-03-01

Full Text Available Financial and accounting information systems, today, no longer are the traditional ones, they are subject to the normalisation and harmonisation, in the idea of globalization, and as a natural consequence of this situation, the users of accounting information require more and more diverse information from these systems. The economic entities in general, and those in the trade, in particular, performance management, management of the current situation, with multiple phenomena of crisis, require substantiation of decisions on the basis of a system of real information, pertinent, relevant and provided in a timely manner (Radu, 2011 [7]. Apart from users and goals of information provided by entities of the accounting information system of trade entities, they must have certain qualitative characteristics that facilitate the process of interpretation and use of accounting information. At the same time they are needed because their accounting information through its better goal, to represent the support base for the elaboration of certain decisions by those interested. In this article I propose to introduce qualitative characteristics of accounting information provided by IASB (International Accounting Standards Board, which, incidentally, have been taken up initially by the Romanian accounting regulations, with their subsequent amendments and additions, so far, because, in the end, as a conclusion, I consider that I should be noted that these qualities cannot be effective unlessin turn, the users themselves have the quality to have the knowledge required to understand the information that is intended for them.

The 3'-terminal 55 nucleotides of bovine coronavirus defective interfering RNA harbor cis-acting elements required for both negative- and positive-strand RNA synthesis.

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Wei-Yu Liao

Full Text Available The synthesis of the negative-strand [(--strand] complement of the ∼30 kilobase, positive-strand [(+-strand] coronaviral genome is a necessary early step for genome replication. The identification of cis-acting elements required for (--strand RNA synthesis in coronaviruses, however, has been hampered due to insufficiencies in the techniques used to detect the (--strand RNA species. Here, we employed a method of head-to-tail ligation and real-time quantitative reverse transcription polymerase chain reaction (qRT-PCR to detect and quantitate the synthesis of bovine coronavirus (BCoV defective interfering (DI RNA (- strands. Furthermore, using the aforementioned techniques along with Northern blot assay, we specifically defined the cis-acting RNA elements within the 3'-terminal 55 nucleotides (nts which function in the synthesis of (-- or (+-strand BCoV DI RNA. The major findings are as follows: (i nts from -5 to -39 within the 3'-terminal 55 nts are the cis-acting elements responsible for (--strand BCoV DI RNA synthesis, (ii nts from -3 to -34 within the 3'-terminal 55 nts are cis-acting elements required for (+-strand BCoV DI RNA synthesis, and (iii the nucleotide species at the 3'-most position (-1 is important, but not critical, for both (-- and (+-strand BCoV DI RNA synthesis. These results demonstrate that the 3'-terminal 55 nts in BCoV DI RNA harbor cis-acting RNA elements required for both (-- and (+-strand DI RNA synthesis and extend our knowledge on the mechanisms of coronavirus replication. The method of head-to-tail ligation and qRT-PCR employed in the study may also be applied to identify other cis-acting elements required for (--strand RNA synthesis in coronaviruses.

20 CFR 668.610 - How is this accountability documented and fulfilled?

Science.gov (United States)

2010-04-01

... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false How is this accountability documented and... LABOR INDIAN AND NATIVE AMERICAN PROGRAMS UNDER TITLE I OF THE WORKFORCE INVESTMENT ACT Accountability for Services and Expenditures § 668.610 How is this accountability documented and fulfilled? (a) Each...

Handling of Environmental Related Requirements : Awareness and Ability to Act at Small and Medium Sized Electric and Electronic Companies

OpenAIRE

Lin, Han-Hsuan

2008-01-01

Environmental related product requirements are increasing worldwide from government authorities, customers and other stakeholders. For small and medium sized companies manufacturing electric and electronic products it is more difficult compared to bigger companies to meet new product related requirements due to smaller budget, resources and knowledge. This research studies the awareness and ability to act upon changes when small and medium sized companies in Sweden face environmental related ...

18 CFR 367.4211 - Account 421.1, Gain on disposition of property.

Science.gov (United States)

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). ...

18 CFR 367.4212 - Account 421.2, Loss on disposition of property.

Science.gov (United States)

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...

The International Accounting Standards Board’s Progress in Promoting Judgement Through Objectives-Oriented Accounting Standards

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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.

26 CFR 1.6038-2 - Information returns required of United States persons with respect to annual accounting periods...

Science.gov (United States)

2010-04-01

... accounting period; (9) A list showing the name, address, and identifying number of, and the number of shares... United States dollars with a statement of the exchange rates used. The following rules shall apply for... functional currency as required on the form. Earnings and profits amounts furnished under paragraphs (f)(10...

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

Science.gov (United States)

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...

12 CFR 205.18 - Requirements for financial institutions offering payroll card accounts.

Science.gov (United States)

2010-01-01

... address of an Internet Web site, and a summary of the consumer's right to receive a written account... consumer— (i) The consumer's account balance, through a readily available telephone line; (ii) An electronic history of the consumer's account transactions, such as through an Internet Web site, that covers...

Ethics Education in the Australian Accounting Curriculum: A Longitudinal Study Examining Barriers and Enablers

Science.gov (United States)

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.…

The Impact of the Principles of Accounting Experience on Student Preparation for Intermediate Accounting

Science.gov (United States)

Carrington, Linda G.

2012-01-01

Both students and instructors alike will generally agree that intermediate accounting courses are among the most difficult and demanding in an accounting or finance curriculum, and perhaps even on the college campus. Intermediate accounting contains subject matter which requires a higher level of thinking and a greater ability to process prior…

42 CFR 61.12 - Accountability.

Science.gov (United States)

2010-10-01

... 42 Public Health 1 2010-10-01 2010-10-01 false Accountability. 61.12 Section 61.12 Public Health... FELLOWSHIPS Regular Fellowships § 61.12 Accountability. Payments shall be subject to such requirements relating to accountability as may be specified by the Surgeon General. ...

Defining Peer-to-Peer Accountability From the Nurse's Perspective.

Science.gov (United States)

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.

Development of accounting quality management system

Directory of Open Access Journals (Sweden)

Plakhtii T.F.

2017-08-01

Full Text Available Accounting organization as one of the types of practical activities at the enterprise involves organization of the process of implementation of various kinds of accounting procedures to ensure meeting needs of the users of accounting information. Therefore, to improve its quality an owner should use tools, methods and procedures that enable to improve the quality of implementation of accounting methods and technology. The necessity of using a quality management system for the improvement of accounting organization at the enterprise is substantiated. The system of accounting quality management is developed and grounded in the context of ISO 9001:2015, which includes such processes as the processes of the accounting system, leadership, planning, and evaluation. On the basis of specification and justification of the set of universal requirements (content requirements, formal requirements the model of the environment of demands for high-quality organization of the computerized accounting system that improves the process of preparing high quality financial statements is developed. In order to improve the system of accounting quality management, to justify the main objectives of its further development, namely elimination of unnecessary characteristics of accounting information, the differences between the current level of accounting information quality and its perfect level are considered; the meeting of new needs of users of accounting information that have not been satisfied yet. The ways of leadership demonstration in the system of accounting quality management of accounting subjects at the enterprise are substantiated. The relationship between the current level of accounting information quality and its perfect level is considered. The possible types of measures aimed at improving the system of accounting quality management are identified. The paper grounds the need to include the principle of proper management in the current set of accounting

18 CFR 367.102 - Accounts 408.1 and 408.2, Taxes other than income taxes.

Science.gov (United States)

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...

41 CFR 105-64.503 - What is an accounting of disclosures?

Science.gov (United States)

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...

7 CFR 1770.12 - Supplementary accounts.

Science.gov (United States)

2010-01-01

... AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS TELECOMMUNICATIONS BORROWERS Uniform System of... shall be changed to conform with the State's accounting system. (b) In addition to the accounts set forth in § 1770.15, cooperative or other nonprofit borrowers shall maintain the supplementary accounts...

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.

A Content Analysis of Accounting Job Advertisements: Skill Requirements for Graduates

Science.gov (United States)

Dunbar, Kirsty; Laing, Gregory; Wynder, Monte

2016-01-01

The purpose of this study is to investigate the emphasis placed on technical and soft skills by prospective employers for accounting positions and graduate accounting positions in particular. The data was gathered from job advertisements placed in the careers section of a major newspaper in Queensland Australia over a four-year period from 2006 to…

ACCOUNTING AND CONTROL AS SCIENCES AND ACADEMIC SUBJECTS IN ACCOUNTING AND ANALYTICAL EDUCATION

Directory of Open Access Journals (Sweden)

V. Shvets

2014-09-01

Full Text Available The knowledge of accounting and control, analysis and audit as the main instruments of cognition and management functions is an integral part of economic education, science and practice and requires improving the training of the accounting personnel in accordance with the requirements of public administration and development of global information systems of business. Real European integration processes require high qualifications and competence of the teaching staff, the development of scientific schools, intellectualization of preparation of masters and PhDs based on the traditions of patriotism, democracy and self-sufficiency. We must form a new set of modern disciplines and economic specialties and optimize the network for universities on the basis of convergent-integrative structures (clusters in education on principles of transparency and openness. The priority should be the principle of continuity of professional and analytical accounting education for business managers and civil servants. Practical implementation of the Law of Ukraine "On Higher Education" and the principles of the Bologna Declaration while training specialists in accounting and auditing will somehow harmonize national education, improve and keep elements of own competitive advantages and enrich them by the best achievements of the world practice.

Accounting for derivative contracts in an energy environment

International Nuclear Information System (INIS)

Lewthwaite, T.; Majid, H.; Swingler, N.

1999-01-01

This chapter reviews the latest developments in the accounting for derivative contracts in the energy environment, covering the US accounting and disclosure requirements and the Statement of Financial Accounting Standards (SFAS) 133 Accounting for Derivative Instruments and Hedging Activities, and the Emerging Issues Task Force Consensus (EITF) 98-10 accounting for energy trading and risk management activities. UK accounting and disclosure requirements and the international point of view are discussed. Three different types of hedges are described

Accounting for derivative contracts in an energy environment

Energy Technology Data Exchange (ETDEWEB)

Lewthwaite, T.; Majid, H.; Swingler, N. [Arthur Andersen (United Kingdom)

1999-07-01

This chapter reviews the latest developments in the accounting for derivative contracts in the energy environment, covering the US accounting and disclosure requirements and the Statement of Financial Accounting Standards (SFAS) 133 Accounting for Derivative Instruments and Hedging Activities, and the Emerging Issues Task Force Consensus (EITF) 98-10 accounting for energy trading and risk management activities. UK accounting and disclosure requirements and the international point of view are discussed. Three different types of hedges are described.

78 FR 14281 - Privacy Act of 1974; System of Records

Science.gov (United States)

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...

18 CFR 367.4180 - Account 418, Non-operating rental income.

Science.gov (United States)

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...

75 FR 55663 - Requirements for Federal Funding Accountability and Transparency Act Implementation

Science.gov (United States)

2010-09-14

...;Prices of new books are listed in the first FEDERAL REGISTER issue of each #0;week. #0; #0; #0; #0;#0...: Research. An agency makes an award to a university to investigate basic physics to understand why certain... perform some of the basic research on physics of materials that is the substantive program purpose of the...

Summary of expenditures of rebates from the low-level radioactive waste surcharge escrow account for calendar year 1990

International Nuclear Information System (INIS)

1991-06-01

This is the fifth report submitted to Congress under Title 1, section 5(d)(2)(E) of Public Law 99--240, ''The Low-Level Radioactive Waste Policy Amendments Act of 1985'' (the Act). This section of the Act requests the Department of Energy (DOE) to summarize the annual expenditures of funds disbursed from the DOE surcharge escrow account and to assess compliance of these expenditures with the specified limitations. The Act places limitations on the use of these funds and requires the nonsited compact regions and nonmember States to provide DOE with an itemized report of their expenditures on December 31 of each year in which funds are expended. Within 6 months after receiving the individual reports, DOE is to furnish Congress a summary of the reported expenditures and an assessment of compliance with the limitations on the use of these funds specified in the Act. This report fulfills that requirements. DOE disbursed funds totaling $15,006,587.76 to the States and compact regions following the July 1, 1986, January 1, 1988, and January 1, 1990, milestones. Of this amount, $4,328,340.44 was expended during calendar year 1990 and $2,239,205.80 was expended during the prior 4 years. At the end of December 1990, $8,439,041.52 was unexpended. 5 tabs

25 CFR 115.801 - How often will a tribe receive information about its trust account(s)?

Science.gov (United States)

2010-04-01

... a tribe receive information about its trust account(s)? The OTFM is required to provide each tribe... 25 Indians 1 2010-04-01 2010-04-01 false How often will a tribe receive information about its trust account(s)? 115.801 Section 115.801 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR...

7 CFR 1735.92 - Accounting considerations.

Science.gov (United States)

2010-01-01

... 7 Agriculture 11 2010-01-01 2010-01-01 false Accounting considerations. 1735.92 Section 1735.92... All Acquisitions and Mergers § 1735.92 Accounting considerations. (a) Proper accounting shall be... in the absence of such a commission, as required by RUS based on Generally Accepted Accounting...

14 CFR 152.305 - Accounting records.

Science.gov (United States)

2010-01-01

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

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.

32 CFR Appendix I to Part 275 - Format for Obtaining Basic Identifying Account Information

Science.gov (United States)

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...

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.

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

Science.gov (United States)

Ort, Jennifer Ann

2016-01-01

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

5 CFR 2504.11 - Access to the accounting of disclosures from records.

Science.gov (United States)

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...

5 CFR 1302.3 - Access to the accounting of disclosures from records.

Science.gov (United States)

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...

18 CFR 367.4264 - Account 426.4, Expenditures for certain civic, political and related activities.

Science.gov (United States)

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...

78 FR 37799 - Privacy Act of 1974; System of Records

Science.gov (United States)

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...

77 FR 58106 - Privacy Act of 1974; System of Records

Science.gov (United States)

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...

78 FR 52518 - Privacy Act of 1974; System of Records

Science.gov (United States)

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...

77 FR 69444 - Privacy Act of 1974; System of Records

Science.gov (United States)

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...

78 FR 23827 - Designation of Eighteen Individuals Pursuant to the Sergei Magnitsky Rule of Law Accountability...

Science.gov (United States)

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...

32 CFR 310.25 - Disclosure accounting.

Science.gov (United States)

2010-07-01

... 32 National Defense 2 2010-07-01 2010-07-01 false Disclosure accounting. 310.25 Section 310.25....25 Disclosure accounting. (a) Disclosure accountings. (1) Keep an accurate record of all disclosures... accounting is required even if the individual has consented to the disclosure of the information. (3...

18 CFR 367.4330 - Account 433, Balance transferred from income.

Science.gov (United States)

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...

Free Appropriate Public Education for Students with Disabilities: Requirements under Section 504 of the "Rehabilitation Act of 1973." Revised

Science.gov (United States)

US Department of Education, 2007

2007-01-01

Section 504 of the "Rehabilitation Act of 1973" protects the rights of individuals with disabilities in programs and activities that receive federal funds. The Section 504 regulation requires a school district to provide a "free appropriate public education" (FAPE) to each qualified person with a disability who is in the school…

75 FR 62345 - Minimum Balance Requirement and Automatic Replenishment Option for Deposit Account Holders

Science.gov (United States)

2010-10-08

... may establish a deposit account, make advance deposits into that account, and charge copyright fees... for copyright registration paid for by deposit account debits be submitted using the electronic... assesses service charges for deposit account overdrafts ($165) and dishonored deposit account replenishment...

32 CFR 1665.3 - Access to the accounting of disclosures from records.

Science.gov (United States)

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...

The Effect of Financial Management Knowledge, Competence and Supervision Act of the Government’s Internal Control Officer on the Quality of Government’s Performance Accountability Report Evaluation

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.

78 FR 41916 - Privacy Act of 1974; System of Records

Science.gov (United States)

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...

18 CFR 367.13 - Accounting to be on accrual basis.

Science.gov (United States)

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...

Wave loadings acting on Overtopping Breakwater for Energy Conversion

DEFF Research Database (Denmark)

Vicinanza, Diego; Nørgaard, Jørgen Harck; Contestabile, Pasquale

2013-01-01

distributions. Load measurements were compared with the most used prediction method for traditional breakwaters, available in the Coastal Engineering Manual (U.S. Army Corps of Engineers, 2002). These results suggest to use the experimental data as design loadings since the design criteria for the innovative......Any kind of Wave Energy Converter (WEC) requires information on reliability of technology and on time required for the return of the investment (reasonable payback). The structural response is one of the most important parameters to take in to account for a consistent assessment on innovative...... devices. This paper presents results on wave loading acting on an hybrid WEC named Overtopping BReakwater for Energy Conversion (OBREC). The new design is based on the concept of an integration between a traditional rubble mound breakwater and a front reservoir designed to store the wave overtopping from...

48 CFR 30.101 - Cost Accounting Standards.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Cost Accounting Standards... CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION General 30.101 Cost Accounting Standards. (a... Accounting Standards (CAS) and to disclose in writing and follow consistently their cost accounting practices...

23 CFR 633.211 - Implementation of the Clean Air Act and the Federal Water Pollution Control Act.

Science.gov (United States)

2010-04-01

... Water Pollution Control Act. 633.211 Section 633.211 Highways FEDERAL HIGHWAY ADMINISTRATION, DEPARTMENT...) implementing requirements with respect to the Clean Air Act and the Federal Water Pollution Control Act are... Contracts (Appalachian Contracts) § 633.211 Implementation of the Clean Air Act and the Federal Water...

78 FR 27195 - Privacy Act of 1974; System of Records

Science.gov (United States)

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...

78 FR 27194 - Privacy Act of 1974; System of Records

Science.gov (United States)

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...

78 FR 69392 - Privacy Act of 1974; System of Records

Science.gov (United States)

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...

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.

10 CFR 75.22 - Accounting records.

Science.gov (United States)

2010-01-01

... 10 Energy 2 2010-01-01 2010-01-01 false Accounting records. 75.22 Section 75.22 Energy NUCLEAR... Accounting and Control for Facilities § 75.22 Accounting records. (a) The accounting records required by § 75... determination of the book inventory at any time; (2) All measurement results that are used for determination of...

Accounting In Malaysia In The Post-New Economic Policy (NEP) Era

OpenAIRE

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...

THE STAGES OF ACCOUNTING POLICIES FORMATION

Directory of Open Access Journals (Sweden)

Sofiia Kafka

2017-03-01

Full Text Available In the article the research of the existing scientists’ approaches to the procedure of the company accounting policy formation have been done, their critical analysis has been made, the major groups of issues and problems raised in scientific works have been found out, and those ones, which require the further up-to- date refinement, have been identified: the formation of the stages in projecting of the accounting policy in accordance with requirements of legislation. For the purposes of study the methods of analysis and synthesis, systematic approach to study the process of developing the company accounting policy and logical method and simulation to systematize the information support of the processes mentioned have been used. As a result, a comprehensive approach to the formation of accounting policy has been worked out, the author's vision of the stages in projecting of the accounting policy and their contents has been also proposed and disclosed in details. Key words: accounting policy, accounting, elements of accounting policy, information support, financial position, simulation, reliable information.  

Georgia : Accounting and Auditing

OpenAIRE

World Bank

2007-01-01

This report provides an assessment of accounting, financial reporting and auditing requirements and practices within the enterprise and financial sectors in Georgia. The report uses International Financial Reporting Standards (IFRS), International Standards on Auditing (ISA) and draws on international experience and good practices in the field of accounting and audit regulation, including in ...

78 FR 77557 - Releasing Information; General Provisions; Accounting and Reporting Requirements; Reports of...

Science.gov (United States)

2013-12-24

... must certify ``that the information provided in the report of each bank's and association's accounts... reports of accounts and exposures or any other information received pursuant to Sec. 621.15(a)(1... examination and non-public information, including data from reports of System accounts and exposures received...

18 CFR 367.1110 - Account 111, Accumulated provision for amortization of service company property.

Science.gov (United States)

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...

Environmental Guidance Program Reference Book: Endangered Species Act and the Fish and Wildlife Coordination Act. Revision 5

Energy Technology Data Exchange (ETDEWEB)

1989-01-01

The Endangered Species Act and the Fish and Wildlife Coordination Act are major federal statutes designed to protect plant and animal resources from adverse effects due to development projects. Both Acts require consultation with wildlife authorities prior to committing resources to certain types of projects. The purposes and requirements of the two statutes are summarized in the following subsections. Also presented is a list of contacts in the regional and field offices of the US Fish and Wildlife Service.

78 FR 48632 - Releasing Information; General Provisions; Accounting and Reporting Requirements; Reports of...

Science.gov (United States)

2013-08-09

... and other examination and non-public information,\\4\\ including data from reports of System accounts... Reporting Entity that the information provided in the report of accounts and exposures is a true and... to the FCA that the information provided in the report of all banks' and associations' accounts and...

78 FR 47309 - Privacy Act of 1974; System of Records

Science.gov (United States)

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...

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

Science.gov (United States)

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...

Canada's Clean Air Act

International Nuclear Information System (INIS)

2006-01-01

This paper provided an outline of Canada's Clean Air Act and examined some of the regulatory changes that will occur as a result of its implementation. The Act is being introduced to strengthen the legislative basis for taking action on reducing air pollution and GHGs, and will allow the government to regulate both indoor and outdoor air pollutants and GHGs. The Act will require the Ministers of the Environment and Health to establish national air quality objectives, as well as to monitor and report on their attainment. The Canadian Environmental Protection Act will be amended to enable the government to regulate the blending of fuels and their components. The Motor Vehicle Fuel Consumption Standards Act will also be amended to enhance the government's authority to regulate vehicle fuel efficiency. The Energy Efficiency Act will also be expanded to allow the government to set energy efficiency standards and labelling requirements for a wider range of consumer and commercial products. The Act will commit to short, medium and long-term industrial air pollution targets. Regulations will be proposed for emissions from industry; on-road and off-road vehicles and engines; and consumer and commercial products. It was concluded that the Government of Canada will continue to consult with provinces, territories, industries and Canadians to set and reach targets for the reduction of both indoor and outdoor air pollutants and GHG emissions. 6 figs

14 CFR 151.51 - Performance of construction work: Sponsor force account.

Science.gov (United States)

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...

"Act in Good Faith."

Science.gov (United States)

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.…

75 FR 33355 - Sunshine Act Meeting

Science.gov (United States)

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 ...

Identification of cis-acting elements on positive-strand subgenomic mRNA required for the synthesis of negative-strand counterpart in bovine coronavirus.

Science.gov (United States)

Yeh, Po-Yuan; Wu, Hung-Yi

2014-07-30

It has been demonstrated that, in addition to genomic RNA, sgmRNA is able to serve as a template for the synthesis of the negative-strand [(-)-strand] complement. However, the cis-acting elements on the positive-strand [(+)-strand] sgmRNA required for (-)-strand sgmRNA synthesis have not yet been systematically identified. In this study, we employed real-time quantitative reverse transcription polymerase chain reaction to analyze the cis-acting elements on bovine coronavirus (BCoV) sgmRNA 7 required for the synthesis of its (-)-strand counterpart by deletion mutagenesis. The major findings are as follows. (1) Deletion of the 5'-terminal leader sequence on sgmRNA 7 decreased the synthesis of the (-)-strand sgmRNA complement. (2) Deletions of the 3' untranslated region (UTR) bulged stem-loop showed no effect on (-)-strand sgmRNA synthesis; however, deletion of the 3' UTR pseudoknot decreased the yield of (-)-strand sgmRNA. (3) Nucleotides positioned from -15 to -34 of the sgmRNA 7 3'-terminal region are required for efficient (-)-strand sgmRNA synthesis. (4) Nucleotide species at the 3'-most position (-1) of sgmRNA 7 is correlated to the efficiency of (-)-strand sgmRNA synthesis. These results together suggest, in principle, that the 5'- and 3'-terminal sequences on sgmRNA 7 harbor cis-acting elements are critical for efficient (-)-strand sgmRNA synthesis in BCoV.

Perspectives of "Fortune 500" Executives on the Competency Requirements for Accounting Graduates.

Science.gov (United States)

Lee, Dong-Woo; Blaszczynski, Carol

1999-01-01

Fortune 500 executives (n=71) rated the importance of entry-level accounting skills now, 5 years earlier, and 5 years into the future. They suggested that the importance of accounting knowledge will decrease and the importance of computer, communication, and group skills will increase. (SK)

5 CFR 1630.9 - Access to the history (accounting) of disclosures from records.

Science.gov (United States)

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...

29 CFR 1620.32 - Recordkeeping requirements.

Science.gov (United States)

2010-07-01

... Regulations Relating to Labor (Continued) EQUAL EMPLOYMENT OPPORTUNITY COMMISSION THE EQUAL PAY ACT § 1620.32 Recordkeeping requirements. (a) Employers having employees subject to the Act are required to keep records in... subject to the equal pay provisions of the Act shall maintain and preserve all records required by the...

The Uniform Chart of Accounts and Its Use in Management Control.

Science.gov (United States)

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

The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Denmark

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...

45 CFR 73.735-902 - Reporting requirements for certain employees not covered by the Ethics in Government Act of 1978.

Science.gov (United States)

2010-10-01

... covered by the Ethics in Government Act of 1978. 73.735-902 Section 73.735-902 Public Welfare DEPARTMENT... Interests § 73.735-902 Reporting requirements for certain employees not covered by the Ethics in Government... decision-making responsibility for the following matters: (i) Contracting or procurement, (ii...

Special Report "The American Recovery and Reinvestment Act and the Department of Energy"

Energy Technology Data Exchange (ETDEWEB)

None

2009-03-01

The American Recovery and Reinvestment Act of 2009 (Recovery Act) was signed into law on February 17, 2009, as a way to jumpstart the U.S. economy, create or save millions of jobs, spur technological advances in science and health, and invest in the Nation's energy future. This national effort will require an unprecedented level of transparency and accountability to ensure that U.S. citizens know where their tax dollars are going and how they are being spent. As part of the Recovery Act, the Department of Energy will receive more than $38 billion to support a number of science, energy, and environmental initiatives. Additionally, the Department's authority to make or guarantee energy-related loans has increased to about $127 billion. The Department plans to disburse the vast majority of the funds it receives through grants, cooperative agreements, contracts, and other financial instruments. The supplemental funding provided to the Department of Energy under the Recovery Act dwarfs the Department's annual budget of about $27 billion. The infusion of these funds and the corresponding increase in effort required to ensure that they are properly controlled and disbursed in a timely manner will, without doubt, strain existing resources. It will also have an equally challenging impact on the inherent risks associated with operating the Department's sizable portfolio of missions and activities and, this is complicated by the fact that, in many respects, the Recovery Act requirements represent a fundamental transformation of the Department's mission. If these challenges are to be met successfully, all levels of the Department's structure and its many constituents, including the existing contractor community; the national laboratory system; state and local governments; community action groups and literally thousands of other contract, grant, loan and cooperative agreement recipients throughout the Nation will have to strengthen existing or

12 CFR 745.4 - Revocable trust accounts.

Science.gov (United States)

2010-01-01

... INSURANCE AND APPENDIX Clarification and Definition of Account Insurance Coverage § 745.4 Revocable trust... individual and deposited into one or more accounts with respect to which the owner evidences an intention... to the applicable coverage limits.) (b) Required intention and naming of beneficiaries. The required...

Real norms, virtual cases: a rationalist, casuistic account of virtual rape

NARCIS (Netherlands)

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

Financial Accounting for the Defense Investigation Service

National Research Council Canada - National Science Library

1998-01-01

The audit was performed in support of our audits of the FYs 1996 and 1997 DoD-wide financial statements required by the Chief Financial Officers Act of 1990, as amended by the Federal Financial Management Act of 1994...

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

National Research Council Canada - National Science Library

Hatch, Garrett L

2006-01-01

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

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...

Central Accountability System (CLAS)

International Nuclear Information System (INIS)

Hairston, L.A.

1991-01-01

The Central Accountability System (CLAS) is a high level accountability system that consolidates data from the site's 39 material balance areas (MBA) for reporting to Westinghouse Savannah River Company (WSRC) management, Department of Energy (DOE) and the Nuclear Materials Management and Safeguards System (NMMSS) in Oak Ridge, TN. Development of the system began in 1989 and became operational in April, 1991. The CLAS system enhances data accuracy and accountability records, resulting in increased productivity and time and cost savings. This paper reports that the system is in compliance with DOE Orders and meets NMMSS reporting requirements. WSRC management is provided with the overall status of the site's nuclear material inventory. CLAS gives WSRC a leading edge in accounting technology and enhances good accounting practices

29 CFR 516.14 - Country elevator employees exempt from overtime pay requirements under section 13(b)(14) of the Act.

Science.gov (United States)

2010-07-01

... 29 Labor 3 2010-07-01 2010-07-01 false Country elevator employees exempt from overtime pay....14 Country elevator employees exempt from overtime pay requirements under section 13(b)(14) of the... names and occupations of all persons employed in the country elevator, whether or not covered by the Act...

On Scott-Phillips' General Account of Communication.

Science.gov (United States)

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.

Improving Ethical Attitudes or Simply Teaching Ethical Codes? The Reality of Accounting Ethics Education

Science.gov (United States)

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…

46 CFR 232.3 - Chart of accounts.

Science.gov (United States)

2010-10-01

... stated in any revision to generally accepted accounting principles, the meaning of the latter shall... UNIFORM FINANCIAL REPORTING REQUIREMENTS § 232.3 Chart of accounts. (a) Purpose of accounts. A contractor shall use this chart of accounts as a guide for preparing the financial statements and for other...

18 CFR 33.5 - Proposed accounting entries.

Science.gov (United States)

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Proposed accounting... § 33.5 Proposed accounting entries. If the applicant is required to maintain its books of account in... present proposed accounting entries showing the effect of the transaction with sufficient detail to...

46 CFR 232.4 - Balance sheet accounts.

Science.gov (United States)

2010-10-01

... 46 Shipping 8 2010-10-01 2010-10-01 false Balance sheet accounts. 232.4 Section 232.4 Shipping... ACTIVITIES UNIFORM FINANCIAL REPORTING REQUIREMENTS Balance Sheet § 232.4 Balance sheet accounts. (a.... (b) Purpose of balance sheet accounts. The balance sheet accounts are intended to disclose the...

75 FR 39669 - Privacy Act of 1974; System of Records

Science.gov (United States)

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.

Accountability in district nursing practice: key concepts.

Science.gov (United States)

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.

42 CFR 136.404 - What does the Indian Child Protection and Family Violence Prevention Act require of the IHS and...

Science.gov (United States)

2010-10-01

... Protection and Family Violence Prevention § 136.404 What does the Indian Child Protection and Family Violence... 42 Public Health 1 2010-10-01 2010-10-01 false What does the Indian Child Protection and Family Violence Prevention Act require of the IHS and Indian Tribes or Tribal organizations receiving funds under...

ROMANIAN ACCOUNTING - A TALE OF TWO STANDARDS

Directory of Open Access Journals (Sweden)

MARIUS DEAC

2013-10-01

Full Text Available The process of accounting harmonization in Europe has started in 1978 with the adoption of the Fourth Council Directive 78/660/EEC regarding the annual accounts of limited liability companies. The harmonization process continued with the regulation of the consolidated annual accounts with the enactment of the Seventh Council Directive 83/349/EEC. In 2002 the European Parliament has adopted the EC Regulation No. 1606/2002 requiring all listed group entities within EU to apply the International Accounting Standards for their consolidated financial statements starting from 2005. This has led to the use of a dual accounting standardization as listed entities are required to use IAS/IFRS while non-listed entities use the national GAAP harmonized with the 4th and 7th directives. The adoption of the new accounting directive 2013/34/EU does not solve this differentiation as it doesn't allow the option for national accounting regulators the use of IFRS for SMEs. Romania, as a member of the European Union, is no exception from this usage of a dual accounting standard. After the fall of the communist regime, Romania has modernized its accounting system by adopting a French inspired, EU 4th directive compliant national GAAP. Between 2001 and 2005 there was a strong interest towards the adoption of IAS/IFRS that went beyond the scope of EC Regulation No. 1606/2002. This has changed in 2005 when IAS/IFRSs were considered as an option of additional voluntary disclosure. From 2006, Romania has aligned its national legislation to the requirements of EC Regulation No. 1606/2002. The application of this dual standard accounting system has been cumbersome especially for the entities that were required to prepare two different annual accounts, one using IAS/IFRS and one using Romanian GAAP. This obstacle has been overcome in 2012 when certain entities were allowed to prepare their financial statements using only IFRS.

5 CFR 2100.10 - Conditions of disclosure and accounting of certain disclosures.

Science.gov (United States)

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...

Monolingual accounting dictionaries for EFL text production

DEFF Research Database (Denmark)

Nielsen, Sandro

2006-01-01

Monolingual accounting dictionaries are important for producing financial reporting texts in English in an international setting, because of the lack of specialised bilingual dictionaries. As the intended user groups have different factual and linguistic competences, they require specific types...... text production. The monolingual accounting dictionary needs to include information about UK, US and international accounting terms, their grammatical properties, their potential for being combined with other words in collocations, phrases and sentences in order to meet user requirements. Data items...... of information. By identifying and analysing the users' factual and linguistic competences, user needs, use-situations and the stages involved in producing accounting texts in English as a foreign language, lexicographers will have a sound basis for designing the optimal English accounting dictionary for EFL...

Monolingual Accounting Dictionaries for EFL Text Production

DEFF Research Database (Denmark)

Nielsen, Sandro

2009-01-01

Monolingual accounting dictionaries are important for producing financial reporting texts in English in an international setting, because of the lack of specialised bilingual dictionaries. As the intended user groups have different factual and linguistic competences, they require specific types...... text production. The monolingual accounting dictionary needs to include information about UK, US and international accounting terms, their grammatical properties, their potential for being combined with other words in collocations, phrases and sentences in order to meet user requirements. Data items...... of information. By identifying and analysing the users' factual and linguistic competences, user needs, use-situations and the stages involved in producing accounting texts in English as a foreign language, lexicographers will have a sound basis for designing the optimal English accounting dictionary for EFL...

Identification of Cis-Acting Elements on Positive-Strand Subgenomic mRNA Required for the Synthesis of Negative-Strand Counterpart in Bovine Coronavirus

Directory of Open Access Journals (Sweden)

Po-Yuan Yeh

2014-07-01

Full Text Available It has been demonstrated that, in addition to genomic RNA, sgmRNA is able to serve as a template for the synthesis of the negative-strand [(−-strand] complement. However, the cis-acting elements on the positive-strand [(+-strand] sgmRNA required for (−-strand sgmRNA synthesis have not yet been systematically identified. In this study, we employed real-time quantitative reverse transcription polymerase chain reaction to analyze the cis-acting elements on bovine coronavirus (BCoV sgmRNA 7 required for the synthesis of its (−-strand counterpart by deletion mutagenesis. The major findings are as follows. (1 Deletion of the 5'-terminal leader sequence on sgmRNA 7 decreased the synthesis of the (−-strand sgmRNA complement. (2 Deletions of the 3' untranslated region (UTR bulged stem-loop showed no effect on (−-strand sgmRNA synthesis; however, deletion of the 3' UTR pseudoknot decreased the yield of (−-strand sgmRNA. (3 Nucleotides positioned from −15 to −34 of the sgmRNA 7 3'-terminal region are required for efficient (−-strand sgmRNA synthesis. (4 Nucleotide species at the 3'-most position (−1 of sgmRNA 7 is correlated to the efficiency of (−-strand sgmRNA synthesis. These results together suggest, in principle, that the 5'- and 3'-terminal sequences on sgmRNA 7 harbor cis-acting elements are critical for efficient (−-strand sgmRNA synthesis in BCoV.

Accountancy, teaching methods, sex, and American College Test scores.

Science.gov (United States)

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.

7 CFR 926.2 - Act.

Science.gov (United States)

2010-01-01

... the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Fruits, Vegetables, Nuts), DEPARTMENT OF AGRICULTURE DATA COLLECTION, REPORTING AND RECORDKEEPING REQUIREMENTS APPLICABLE TO CRANBERRIES NOT SUBJECT TO THE CRANBERRY MARKETING ORDER § 926.2 Act. Act means...

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.

Basic concepts of materials accounting

International Nuclear Information System (INIS)

Markin, J.T.

1989-01-01

The importance of accounting for nuclear materials to the efficient, safe, and economical operation of nuclear facilities is introduced, and the following topics are covered: material balance equation; item control areas; material balance uncertainty; decision procedures for materials accounting; conventional and near-real-time accounting; regulatory requirements of the US Department of Energy and the Nuclear Regulatory Commission; and a summary related to the development of a materials accounting system to implement the basic concepts described. The summary includes a section on each of the following: problem definition, system objectives, and system design

78 FR 41919 - Privacy Act of 1974; System of Records

Science.gov (United States)

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...

78 FR 14283 - Privacy Act of 1974; System of Records

Science.gov (United States)

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...

8 CFR 103.30 - Accounting for disclosures.

Science.gov (United States)

2010-01-01

... 8 Aliens and Nationality 1 2010-01-01 2010-01-01 false Accounting for disclosures. 103.30 Section... DUTIES; AVAILABILITY OF RECORDS § 103.30 Accounting for disclosures. (a) An accounting of each disclosure of information for which accounting is required (see § 103.24 of this part) shall be attached to the...

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

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).

CAN ACCOUNTING INFORMATION ACT AS A PROXY FOR EX ANTE UNCERTAINTY IN INITIAL PUBLIC OFFERINGS?

OpenAIRE

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...

DATA Act File C Award Financial - Social Security

Data.gov (United States)

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...

77 FR 39749 - Sunshine Act Meeting

Science.gov (United States)

2012-07-05

... advertising in securities offerings conducted pursuant to Rule 506 of Regulation D under the Securities Act... Startups Act. At times, changes in Commission priorities require alterations in the scheduling of meeting...

Lithuanian corporate tax accounting improvement solutions

OpenAIRE

Bružauskas, Valentinas; Stončiuvienė, Neringa

2012-01-01

The article sets out the research results of existing Corporate Tax accounting in Lithuania. There is disclosed the link between financial and Corporate Tax accounting, and their coordination improvement. The authors think that, the closer link between financial and tax accounting is obligatory. The provisions of Corporate Tax calculation should be adjusted with requirements of financial accounting. Also there is specified the methods of Corporate Tax reform and their feasibility. In the arti...

Accounting Experiences in Collaborative Learning

Science.gov (United States)

Edmond, Tracie; Tiggeman, Theresa

2009-01-01

This paper discusses incorporating collaborative learning into accounting classes as a response to the Accounting Education Change Commission's call to install a more active student learner in the classroom. Collaborative learning requires the students to interact with each other and with the material within the classroom setting. It is a…

Design of accounting curriculum: The case of Estonia

Directory of Open Access Journals (Sweden)

Alver Lehte

2014-01-01

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

78 FR 5784 - Privacy Act of 1974; System of Records

Science.gov (United States)

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...

QUALITY - SOCIAL ACCOUNTABILITY - HEALTH AND SAFETY INTEGRATED MANAGEMENT SYSTEM AUDIT ACCORDING TO THE REQUIREMENTS OF ISO9001:2008, SA 8000:2008, OHSAS 18001:2007 AND ISO 19011:2011 STANDARDS

Directory of Open Access Journals (Sweden)

Valentina TUDOR

2014-06-01

Full Text Available The purpose of this paper is to present a method of perfecting the audit of the social requirements of the quality social accountability-health and safety integrated management system with the social requirements of BusinessSocial Compliance Initiative (BSCI and Supplier Ethical Data Exchange (SEDEX. The method used was tosupplement the social requirement of SA 8000:2008 standard with the additional requirements of BSCI and SEDEX.The results are based on a correspondence between the requirements of SA 8000:2008 standard and therequirements of BSCI and SEDEX codes of conducts, because some of BSCI and SEDEX requirements are moredetailed than SA 8000:2008 standard requirements which are the base for the implementation of socialrequirements of the quality-social accountability-health and safety integrated management system. A check list waselaborated with the integrated social requirements of SA 8000:2008, BSCI and SEDEX. The check list is related tochild labour, forced and compulsory labour, health and safety, freedom of association & right to collective bargaining, discrimination, disciplinary practices, working hours, remuneration and management system. Theconclusion of the paper is that the elaborated check list allows the quality-social accountability-health and safety integrated management system audit to match to the requirements of BSCI and SEDEX.

The Risks and Opportunities Associated with Weak Arithmatic Skills of Accounting Students

Science.gov (United States)

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…

Graduates' Vocational Skills for the Management Accountancy Profession: Exploring the Accounting Education Expectation-Performance Gap

Science.gov (United States)

Howcroft, Douglas

2017-01-01

This paper focuses on understanding the vocational skills required by graduates and assessing the competence of graduates for the management accountancy profession. It explores "expectation gaps" by examining whether the Chartered Institute of Management Accountants, practitioner employers and university educators have different…

The Majority Rule Act. EdSource Election Brief: Proposition 26.

Science.gov (United States)

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…

Material control and accounting at Exxon Nuclear, I

International Nuclear Information System (INIS)

Schneider, R.A.

1985-01-01

The nuclear material control and accounting system at Exxon Nuclear will be described in detail. Subjects discussed will include: the basis of the MC and A system, the nuclear materials accounting systems (NMRS and NICS), physical inventory taking, IAEA inspection experience, safeguards organization, measurements and measurement control, MUF evaluation, accounting forms and reports and use of tamper-indicating seals. The general requirements for material accounting and control in this type of a bulk-handling facility are described. The way those requirements are met for the subject areas shown above is illustrated using a reference (Model Plant) version of the Exxon Nuclear plant The difference between the item-accounting procedures used at reactor facilities and the bulk-accounting procedures used at fuel fabrication facilities is discussed in detail

31 CFR 203.20 - Investment account requirements.

Science.gov (United States)

2010-07-01

... TREASURY TAX AND LOAN PROGRAM Investment Program and Collateral Security Requirements for TT&L Depositaries... investor depositary is willing to provide collateral in accordance with § 203.21(c)(1). The depositary must... results from a collateral revaluation as determined by the FRB. That portion of any PATAX or EFTPS tax...

5 CFR 2601.301 - Accounting of gifts.

Science.gov (United States)

2010-01-01

... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Accounting of gifts. 2601.301 Section... IMPLEMENTATION OF OFFICE OF GOVERNMENT ETHICS STATUTORY GIFT ACCEPTANCE AUTHORITY Accounting Requirements § 2601.301 Accounting of gifts. (a) The Administration Division shall ensure that gifts are properly...

Standard Compliance: Guidelines to Help State and Alternative Fuel Provider Fleets Meet Their Energy Policy Act Requirements, 10 CFR Part 490 (Book)

Energy Technology Data Exchange (ETDEWEB)

2014-03-01

This guidebook addresses the primary requirements of the Alternative Fuel Transportation Program to help state and alternative fuel provider fleets comply with the Energy Policy Act via the Standard Compliance option. It also addresses the topics that covered fleets ask about most frequently.

Accounting for the water impacts of ethanol production

International Nuclear Information System (INIS)

Fingerman, Kevin R; Torn, Margaret S; Kammen, Daniel M; O'Hare, Michael H

2010-01-01

Biofuels account for 1-2% of global transportation fuel and their share is projected to continue rising, with potentially serious consequences for water resources. However, current literature does not present sufficient spatial resolution to characterize this localized effect. We used a coupled agro-climatic and life cycle assessment model to estimate the water resource impacts of bioenergy expansion scenarios at a county-level resolution. The study focused on the case of California, with its range of agroecological conditions, water scarcity, and aggressive alternative fuel incentive policies. Life cycle water consumption for ethanol production in California is up to 1000 times that of gasoline due to a cultivation phase that consumes over 99% of life cycle water use for agricultural biofuels. This consumption varies by up to 60% among different feedstocks and by over 350% across regions in California. Rigorous policy analysis requires spatially resolved modeling of water resource impacts and careful consideration of the various metrics that might act to constrain technology and policy options.

Federal Student Loan Programs: Opportunities Exist to Improve Audit Requirements and Oversight Procedures. Report to Congressional Committees. GAO-10-668

Science.gov (United States)

Daly, Kay L.

2010-01-01

The Higher Education Opportunity Act of 2008, Pub. L. No. 110-315, mandated GAO (Government Accountability Office) to study the financial and compliance audits and reviews required or conducted for the Federal Family Education Loan (FFEL) program and the Federal Direct Student Loan (DL) program. The Department of Education's (Education) Office of…

78 FR 14280 - Privacy Act of 1974; System of Records

Science.gov (United States)

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...

78 FR 14286 - Privacy Act of 1974; System of Records

Science.gov (United States)

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...

78 FR 14285 - Privacy Act of 1974; System of Records

Science.gov (United States)

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...

Organizational Design and Management Accounting Change

NARCIS (Netherlands)

Matejka, M.; De Waegenaere, A.M.B.

2000-01-01

Changing management accounting systems requires more than appropriate implementation.It is argued that structural characteristics of an organization, centralization in particular, should also be taken into account when deciding on a change.Centralization implies higher costs of communication because

THE STAGES OF ACCOUNTING POLICIES FORMATION

OpenAIRE

Kafka, Sofiia

2017-01-01

In the article the research of the existing scientists’ approaches to the procedure of the company accounting policy formation have been done, their critical analysis has been made, the major groups of issues and problems raised in scientific works have been found out, and those ones, which require the further up-to- date refinement, have been identified: the formation of the stages in projecting of the accounting policy in accordance with requirements of legislation. For the purposes of stud...

48 CFR 22.403-2 - Copeland Act.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Copeland Act. 22.403-2... Construction 22.403-2 Copeland Act. The Copeland (Anti-Kickback) Act (18 U.S.C. 874 and 40 U.S.C. 3145) makes... person is entitled under a contract of employment. The Copeland Act also requires each contractor and...

12 CFR 363.3 - Independent public accountant.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Independent public accountant. 363.3 Section... POLICY ANNUAL INDEPENDENT AUDITS AND REPORTING REQUIREMENTS § 363.3 Independent public accountant. (a... public accountant to audit and report on its annual financial statements in accordance with generally...

An Internet-Based Accounting Information Systems Project

Science.gov (United States)

Miller, Louise

2012-01-01

This paper describes a student project assignment used in an accounting information systems course. We are now truly immersed in the internet age, and while many required accounting information systems courses and textbooks introduce database design, accounting software development, cloud computing, and internet security, projects involving the…

Ethics Education in Accounting Curricula: Does It Influence Recruiters' Hiring Decisions of Entry-Level Accountants?

Science.gov (United States)

Breaux, Kevin; Chiasson, Michael; Mauldin, Shawn; Whitney, Teresa

2010-01-01

Recently, the National Association of State Boards of Accountancy (NASBA) has focused its attention on mandating specific ethics coursework within the 150-hr requirement for eligibility to sit for the uniform CPA examination. This push for ethics education heightened attention toward ethics in the accounting curriculum and is the basis for the…

16 CFR 313.12 - Limits on sharing account number information for marketing purposes.

Science.gov (United States)

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...

Annual Financial Statements � the Final Products of Accounting

Directory of Open Access Journals (Sweden)

Genu Alexandru Caruntu

2016-07-01

Full Text Available Being a tool and a first class social stake in decision making, accounting language should be understood by all users in the national area, but also across national borders, which requires an internationalization of accounting language through standardization and harmonization. The expansion and multiplication of international economic relations in which commodity and capital markets are expanding at a rapid pace, ignoring national borders, due to globalization process, require that the accounting systems should ensure through the financial statements (balance sheet, profit and loss account, statement of changes in equity, cash flow statement, accounting policies and explanatory notes accounting information comparable between countries.

Effects of Accounts Receivable Financing Practices on Growth of SMEs in Kakamega County, Kenya

Directory of Open Access Journals (Sweden)

Mary Nelima LYANI SINDANI

2018-02-01

Full Text Available Accounts receivable financing practice is the act of exchanging Accounts Receivables with money, and is defined as any type of financing which distinctly relies on AR, either as collateral or as eligibility requirement. Financing firm operations through Accounts receivables is gaining prominence world over which enables firms access finances easily. The objective of the study was to evaluate the effect of Accounts receivable financing practice on growth of SMEs in Kenya. Descriptive survey design and purposive random sampling were used. A sample size of 359 out of 5401 was used. Secondary data was obtained from Kakamega County Revenue Department, for the period under study. The assumptions which form a basis for use of the regression model were tested using homoscedasticity and autocorrelation. Ordinary Least Square method was used to determine the cause effect relationship between variables while hypothesis was tested at 5% significance level. The overall model was found to be significant with F=31.692 and p-value (0.00 < 0.05. The findings revealed that Accounts receivable financing practice when adopted by SMEs lead to growth. The study recommended that owners and managers should be enlightened on the importance of the various methods and practices of financing accounts receivables in order to enhance growth. The findings would form a basis for government and policy makers to formulate strategies and policies that would help reduce the levels of tied up capital in form of accounts receivable. The study also forms a basis for further research and adds to the existing body of knowledge.

Accounting-related transmission issues

International Nuclear Information System (INIS)

Niehaus, M.; Bjorn, P.; Pate, G.

1999-01-01

Various initiatives have been undertaken by the Federal Energy Regulatory Commission (FERC) to deregulate wholesale electric energy markets. These initiatives have focused on restructuring the transmission systems in the US and recently have culminated in a proposal requiring formation of and participation in regional transmission organizations. The overall form of regulation selected to determine rates for transmission entities as well as underlying regulatory decisions reached on key issues will have profound implications for transmission entities. For example, traditional cost-based regulation would require one set of accounting and reporting rules, while incentive-based regulation may not be subject to those same rules. An overview of some of the major accounting and financial reporting issues that will need to be considered is presented

Study regarding the relevance of the accounting subjects in the economic vocational training of non-accountant specialists

Directory of Open Access Journals (Sweden)

Galina Bădicu

2016-08-01

Full Text Available The responsibility for the skills of specialists in the economic field belongs to universities, which, by modernizing the curriculum, must take into account the requirements of the professional environment (employers, where the role of the economic specialist extends beyond narrow knowledge, flexibility and high capacity to address various problems. From this perspective, in order to enhance the role of the academic environment and to develop the professional skills of the graduating economists, it is necessary to correlate the competencies and the requirements about educational outcomes. With regard to the relevance of the accounting subjects in the professional training of non-accountant economic specialists, given the competing interests of universities, students and employers in the field of education, we proposed a debate with the view to design strategies of accounting education in the higher economic education of the Republic of Moldova. The article represents a study based on the documentation of the university curriculum in undergraduate programs. With the view to test and validate the necessity of studying accounting subjects in the professional training of non-accounting economic specialists, a questionnaire was developed and implemented. The general research idea refers to the need to study accounting in economic education and practice, which could have an impact over the competitiveness of the Economics graduate.

The French Space Operation Act: Technical Regulations

Science.gov (United States)

Trinchero, J. P.; Lazare, B.

2010-09-01

The French Space Operation Act(FSOA) stipulates that a prime objective of the National technical regulations is to protect people, property, public health and the environment. Compliance with these technical regulations is mandatory as of 10 December 2010 for space operations by French space operators and for space operations from French territory. The space safety requirements and regulations governing procedures are based on national and international best practices and experience. A critical design review of the space system and procedures shall be carried out by the applicant, in order to verify compliance with the Technical Regulations. An independent technical assessment of the operation is delegated to CNES. The principles applied when drafting technical regulations are as follows: requirements must as far as possible establish the rules according to the objective to be obtained, rather than how it is to be achieved; requirements must give preference to international standards recognised as being the state of the art; requirements must take previous experience into account. Technical regulations are divided into three sections covering common requirements for the launch, control and return of a space object. A dedicated section will cover specific rules to be applied at the Guiana Space Centre. The main topics addressed by the technical regulations are: operator safety management system; study of risks to people, property, public health and the Earth’s environment; impact study on the outer space environment: space debris generated by the operation; planetary protection.

Automatic accounting of nuclear materials at WWER type reactor NPPs

International Nuclear Information System (INIS)

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

1978-01-01

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

Automated Analysis of Accountability

DEFF Research Database (Denmark)

Bruni, Alessandro; Giustolisi, Rosario; Schürmann, Carsten

2017-01-01

that the system can detect the misbehaving parties who caused that failure. Accountability is an intuitively stronger property than verifiability as the latter only rests on the possibility of detecting the failure of a goal. A plethora of accountability and verifiability definitions have been proposed...... in the literature. Those definitions are either very specific to the protocols in question, hence not applicable in other scenarios, or too general and widely applicable but requiring complicated and hard to follow manual proofs. In this paper, we advance formal definitions of verifiability and accountability...... that are amenable to automated verification. Our definitions are general enough to be applied to different classes of protocols and different automated security verification tools. Furthermore, we point out formally the relation between verifiability and accountability. We validate our definitions...

PROSPECTS OF MANAGEMENT ACCOUNTING AND COST CALCULATION

OpenAIRE

Marian TAICU

2014-01-01

Progress in improving production technology requires appropriate measures to achieve an efficient management of costs. This raises the need for continuous improvement of management accounting and cost calculation. Accounting information in general, and management accounting information in particular, have gained importance in the current economic conditions, which are characterized by risk and uncertainty. The future development of management accounting and cost calculation is essential to me...

78 FR 62364 - Sunshine Act Meeting

Science.gov (United States)

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...

What You Measure Is What You Get. The Effects of Accounting Standards Effects Studies

NARCIS (Netherlands)

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

A Critique of Pension Reform Act, 2004 In Nigeria

Directory of Open Access Journals (Sweden)

FRANCIS C. ANYIM

2014-08-01

Full Text Available Pension is benefit paid to an employee after attaining the statutory required age of retirement or if the employee leaves employment for other reasons. The benefit is meant to guarantee comfortable life after active years of service and also assist in the maintenance of living standard previously enjoyed during the beneficiaries’ active productive years. However, previous attempts by successive governments in Nigeria at instituting a hitch-free workable Pension Scheme have been hampered by inadequate and untimely funding, improper records, endemic fraud and corruption leading to avoidable pains and misery for the retirees and beneficiaries. It was on the account of these challenges in pension administration that the government of the Federal Republic of Nigeria, as part of its reform agenda established a new scheme referred to as Pension Reform Act, 2004. The study based on the qualitative research method and employing review of relevant literature takes a critical examination of the Act and concedes that although some inherent defects exist in the operations of the new Pension Scheme, these pitfalls are not fundamental or substantial to compromise or undermine the overall objectives of the Act. The paper therefore calls for an urgent review of some portions of the Pension Act, to check fraud, corruption and abuses currently inherent in the system. To treat these shortcomings with levity the paper contends may be tantamount to the State not playing its dutiful role in taking care of its senior citizens after active and meritorious years of service to the nation and fatherland.

Accounting Programs' Home Pages: What's Happening.

Science.gov (United States)

Peek, Lucia E.; Roxas, Maria L.

2002-01-01

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

26 CFR 1.6655-6 - Methods of accounting.

Science.gov (United States)

2010-04-01

... of accounting method. Corporation ABC, a calendar year taxpayer, uses an accrual method of accounting... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Methods of accounting. 1.6655-6 Section 1.6655... Methods of accounting. (a) In general. In computing any required installment, a corporation must use the...

45 CFR 302.14 - Fiscal policies and accountability.

Science.gov (United States)

2010-10-01

... 45 Public Welfare 2 2010-10-01 2010-10-01 false Fiscal policies and accountability. 302.14 Section... HUMAN SERVICES STATE PLAN REQUIREMENTS § 302.14 Fiscal policies and accountability. The State plan shall provide that the IV-D agency, in discharging its fiscal accountability, will maintain an accounting system...

7 CFR 3200.9 - Accountability and record keeping.

Science.gov (United States)

2010-01-01

... 7 Agriculture 15 2010-01-01 2010-01-01 false Accountability and record keeping. 3200.9 Section... TRANSFER OF EXCESS PERSONAL PROPERTY § 3200.9 Accountability and record keeping. USDA requires that Federal... accountability and record keeping systems. ...

14 CFR 151.127 - Accounting and audit.

Science.gov (United States)

2010-01-01

... 14 Aeronautics and Space 3 2010-01-01 2010-01-01 false Accounting and audit. 151.127 Section 151...) AIRPORTS FEDERAL AID TO AIRPORTS Rules and Procedures for Advance Planning and Engineering Proposals § 151.127 Accounting and audit. The requirements of § 151.55 relating to accounting and audit of project...

Economic Consequences of Fair Value Accounting and a Change in the Distribution Rule

OpenAIRE

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...

29 CFR 4.105 - The Act as amended.

Science.gov (United States)

2010-07-01

... Contract Act Introductory § 4.105 The Act as amended. (a) The provisions of the Act (see §§ 4.102-4.103... section 2(a) of the Act requires a statement in the government service contract of the rates that would be... section 4 of the Act providing for the award of service contracts for terms not more than 5 years with...

Using Chronic Absence in a Multi-Metric Accountability System. Policy Memo 16-1

Science.gov (United States)

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…

42 CFR 124.8 - Grantee accountability.

Science.gov (United States)

2010-10-01

... 42 Public Health 1 2010-10-01 2010-10-01 false Grantee accountability. 124.8 Section 124.8 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES HEALTH RESOURCES DEVELOPMENT... and Modernization § 124.8 Grantee accountability. (a) Records requirements. (1) Applicants who have...

Accounting for the costs of quality.

Science.gov (United States)

Suver, J D; Neumann, B R; Boles, K E

1992-09-01

Total quality management (TQM) represents a paradigm shift in the organizational values that shape every aspect of a healthcare provider's activities. The TQM approach to quality management subscribes to the theory that it is not the work of employees of an organization that leads to poor quality; rather, it is the poor design of systems and procedures. In a book recently published by HFMA, Management Accounting for Healthcare Organizations, third edition, authors Suver, Neumann and Boles point out that the changes in behavioral focus and organizational climate brought about by TQM will have a major impact on management accounting function in healthcare organizations. TQM will require new methods of accounting that will enable the effects of declining quality to be recognized and evaluated. It also will require new types of management accounting reports that will identify opportunities for quality improvement and will monitor the effectiveness of quality management endeavors. The following article has been adapted from the book cited above.

78 FR 41857 - Simplified Cost Accounting and Other Actions To Reduce Paperwork in the Summer Food Service...

Science.gov (United States)

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...

Redesigning School Accountability and Support: Progress in Pioneering States

Science.gov (United 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…

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

Science.gov (United States)

2012-04-02

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

The missing link? Testing a schema account of unitization.

Science.gov (United States)

Tibon, Roni; Greve, Andrea; Henson, Richard

2018-05-09

Unitization refers to the creation of a new unit from previously distinct items. The concept of unitization has been used to explain how novel pairings between items can be remembered without requiring recollection, by virtue of new, item-like representations that enable familiarity-based retrieval. We tested an alternative account of unitization - a schema account - which suggests that associations between items can be rapidly assimilated into a schema. We used a common operationalization of "unitization" as the difference between two unrelated words being linked by a definition, relative to two words being linked by a sentence, during an initial study phase. During the following relearning phase, a studied word was re-paired with a new word, either related or unrelated to the original associate from study. In a final test phase, memory for the relearned associations was tested. We hypothesized that, if unitized representations act like schemas, then we would observe some generalization to related words, such that memory would be better in the definition than sentence condition for related words, but not for unrelated words. Contrary to the schema hypothesis, evidence favored the null hypothesis of no difference between definition and sentence conditions for related words (Experiment 1), even when each cue was associated with multiple associates, indicating that the associations can be generalized (Experiment 2), or when the schematic information was explicitly re-activated during Relearning (Experiment 3). These results suggest that unitized associations do not generalize to accommodate new information, and therefore provide evidence against the schema account.

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

Science.gov (United States)

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...

DEVELOPMENT OF THE ACCOUNTING PROFESSION IN MARYLAND (ABSTRACT

Directory of Open Access Journals (Sweden)

Jerome DeRidder

1999-01-01

Full Text Available Double entry bookkeeping began in fifteenth century Italy. It developed into a fully integrated accounting system in England during the Industrial Revolution. The English system was transferred to America in the early 1880’s by accountants who were sent to America to represent investors in England.The first professional accounting society began in New York in 1886 as the American Association of Public Accountants. It established the requirement for the first Certified Public Accounting Examination (CPA in 1896 .Maryland established the accounting profession with the certification requirement in 1901. Max Tecichman was the first person to pass the CPA exam in Maryland.Max Tecichman is considered the founder of the accounting profession in Maryland. He founded the Association of Public Accountants and was its first president. Since then, the profession in Maryland has expanded rapidly in response to the needs of business. By 1998 it had over 10,000 members to serve the needs of commerce and society within the state and encompassed areas such as tax, ethics, education and public service.

Financial Accountant | IDRC - International Development Research ...

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

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

48 CFR 31.002 - Availability of accounting guide.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Availability of accounting... GENERAL CONTRACTING REQUIREMENTS CONTRACT COST PRINCIPLES AND PROCEDURES 31.002 Availability of accounting guide. Contractors needing assistance in developing or improving their accounting systems and procedures...

A Safety and Health Guide for Vocational Educators. Incorporating Requirements of the Occupational Safety and Health Act of 1970, Relevant Pennsylvania Requirements with Particular Emphasis for Those Concerned with Cooperative Education and Work Study Programs. Volume 15. Number 1.

Science.gov (United States)

Wahl, Ray

Intended as a guide for vocational educators to incorporate the requirements of the Occupational Safety and Health Act (1970) and the requirements of various Pennsylvania safety and health regulations with their cooperative vocational programs, the first chapter of this document presents the legal implications of these safety and health…

ACCOUNTING BETWEEN LAW, ETHICS AND MORALITY

OpenAIRE

Anca-Simona N. HROMEI; Maria-Madalina I. VOINEA

2013-01-01

This paper deals with the fact that nowadays, society and business, show high expectations regarding the accounting discipline, and therefore professionals in this area should expand their horizons to meet all requirements. First of all, accounting assumed a certain responsibility to the public interest, by its fundamental purpose, namely to provide financial-accounting information, information that will form the basis of decision making. Second of all, for the successful fulfilment of the pu...

PROSPECTS OF MANAGEMENT ACCOUNTING AND COST CALCULATION

Directory of Open Access Journals (Sweden)

Marian ŢAICU

2014-11-01

Full Text Available Progress in improving production technology requires appropriate measures to achieve an efficient management of costs. This raises the need for continuous improvement of management accounting and cost calculation. Accounting information in general, and management accounting information in particular, have gained importance in the current economic conditions, which are characterized by risk and uncertainty. The future development of management accounting and cost calculation is essential to meet the information needs of management.

Accounting Considerations in Public Sector Risk Management Pools.

Science.gov (United States)

Commons, Harriet V.

1987-01-01

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

17 CFR 270.32a-2 - Exemption for initial period from vote of security holders on independent public accountant for...

Science.gov (United States)

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...

21 CFR 880.9 - Limitations of exemptions from section 510(k) of the Federal Food, Drug, and Cosmetic Act (the act).

Science.gov (United States)

2010-04-01

... 21 Food and Drugs 8 2010-04-01 2010-04-01 false Limitations of exemptions from section 510(k) of the Federal Food, Drug, and Cosmetic Act (the act). 880.9 Section 880.9 Food and Drugs FOOD AND DRUG... Food, Drug, and Cosmetic Act (the act). The exemption from the requirement of premarket notification...

21 CFR 878.9 - Limitations of exemptions from section 510(k) of the Federal Food, Drug, and Cosmetic Act (the act).

Science.gov (United States)

2010-04-01

... 21 Food and Drugs 8 2010-04-01 2010-04-01 false Limitations of exemptions from section 510(k) of the Federal Food, Drug, and Cosmetic Act (the act). 878.9 Section 878.9 Food and Drugs FOOD AND DRUG..., and Cosmetic Act (the act). The exemption from the requirement of premarket notification (section 510...

21 CFR 884.9 - Limitations of exemptions from section 510(k) of the Federal Food, Drug, and Cosmetic Act (the act).

Science.gov (United States)

2010-04-01

... 21 Food and Drugs 8 2010-04-01 2010-04-01 false Limitations of exemptions from section 510(k) of the Federal Food, Drug, and Cosmetic Act (the act). 884.9 Section 884.9 Food and Drugs FOOD AND DRUG..., and Cosmetic Act (the act). The exemption from the requirement of premarket notification (section 510...

21 CFR 876.9 - Limitations of exemptions from section 510(k) of the Federal Food, Drug, and Cosmetic Act (the act).

Science.gov (United States)

2010-04-01

... 21 Food and Drugs 8 2010-04-01 2010-04-01 false Limitations of exemptions from section 510(k) of the Federal Food, Drug, and Cosmetic Act (the act). 876.9 Section 876.9 Food and Drugs FOOD AND DRUG..., and Cosmetic Act (the act). The exemption from the requirement of premarket notification (section 510...

21 CFR 862.9 - Limitations of exemptions from section 510(k) of the Federal Food, Drug, and Cosmetic Act (the act).

Science.gov (United States)

2010-04-01

... 21 Food and Drugs 8 2010-04-01 2010-04-01 false Limitations of exemptions from section 510(k) of the Federal Food, Drug, and Cosmetic Act (the act). 862.9 Section 862.9 Food and Drugs FOOD AND DRUG... Federal Food, Drug, and Cosmetic Act (the act). The exemption from the requirement of premarket...

21 CFR 874.9 - Limitations of exemptions from section 510(k) of the Federal Food, Drug, and Cosmetic Act (the act).

Science.gov (United States)

2010-04-01

... 21 Food and Drugs 8 2010-04-01 2010-04-01 false Limitations of exemptions from section 510(k) of the Federal Food, Drug, and Cosmetic Act (the act). 874.9 Section 874.9 Food and Drugs FOOD AND DRUG... Cosmetic Act (the act). The exemption from the requirement of premarket notification (section 510(k) of the...

21 CFR 870.9 - Limitations of exemptions from section 510(k) of the Federal Food, Drug, and Cosmetic Act (the act).

Science.gov (United States)

2010-04-01

... 21 Food and Drugs 8 2010-04-01 2010-04-01 false Limitations of exemptions from section 510(k) of the Federal Food, Drug, and Cosmetic Act (the act). 870.9 Section 870.9 Food and Drugs FOOD AND DRUG... Cosmetic Act (the act). The exemption from the requirement of premarket notification (section 510(k) of the...

21 CFR 868.9 - Limitations of exemptions from section 510(k) of the Federal Food, Drug, and Cosmetic Act (the act).

Science.gov (United States)

2010-04-01

... 21 Food and Drugs 8 2010-04-01 2010-04-01 false Limitations of exemptions from section 510(k) of the Federal Food, Drug, and Cosmetic Act (the act). 868.9 Section 868.9 Food and Drugs FOOD AND DRUG... Cosmetic Act (the act). The exemption from the requirement of premarket notification (section 510(k) of the...

75 FR 3948 - Sunshine Act Meeting

Science.gov (United States)

2010-01-25

... SECURITIES AND EXCHANGE COMMISSION Sunshine Act Meeting Notice is hereby given, pursuant to the provisions of the Government in the Sunshine Act, Public Law 94-409, that the Securities and Exchange... matters relating to climate change. At times, changes in Commission priorities require alterations in the...

PARTICULAR ASPECTS CONCERNING THE ACCOUNTING OF TRAVEL AGENCIES

Directory of Open Access Journals (Sweden)

HOLT GHEORGHE

2015-12-01

Full Text Available In professional practice, the accountant may be required to perform services for the accounting records of economic agents that involve some particularities. Regardless of the purpose of these services - accounting records, auditing, certification of financial situations - the accountant must stay in touch with all these particularities as well as with all accounting and fiscal proper regulations. In this article I present a series of particular issues of tour-operatour accounting, mostly considering the special rules estabilished by the Tax Law.

Tritium accountancy in fusion systems

Energy Technology Data Exchange (ETDEWEB)

Klein, J.E.; Clark, E.A.; Harvel, C.D.; Farmer, D.A.; Tovo, L.L.; Poore, A.S. [Savannah River National Laboratory, Aiken, SC (United States); Moore, M.L. [Savannah River Nuclear Solutions, Aiken, SC (United States)

2015-03-15

The US Department of Energy (DOE) has clearly defined requirements for nuclear material control and accountability (MCA) of tritium whereas the International Atomic Energy Agency (IAEA) does not since tritium is not a fissile material. MCA requirements are expected for tritium fusion machines and will be dictated by the host country or regulatory body where the machine is operated. Material Balance Areas (MBA) are defined to aid in the tracking and reporting of nuclear material movements and inventories. Material sub-accounts (MSA) are established along with key measurement points (KMP) to further subdivide a MBA to localize and minimize uncertainties in the inventory difference (ID) calculations for tritium accountancy. Fusion systems try to minimize tritium inventory which may require continuous movement of material through the MSA. The ability of making meaningful measurements of these material transfers is described in terms of establishing the MSA structure to perform and reconcile ID calculations. For fusion machines, changes to the traditional ID equation will be discussed which includes breeding, burn-up, and retention of tritium in the fusion device. The concept of 'net' tritium quantities consumed or lost in fusion devices is described in terms of inventory taking strategies and how it is used to track the accumulation of tritium in components or fusion machines. (authors)

Potential information requirements for spent nuclear fuel

International Nuclear Information System (INIS)

Disbrow, J.A.

1991-01-01

This paper reports that the Energy Information Administration (EIA) has performed analyses of the requirements for data and information for the management of commercial spent nuclear fuel (SNF) designated for disposal under the Nuclear Waste Policy Act (NWPA). Subsequently, the EIA collected data on the amounts and characteristics of SNF stored at commercial nuclear facilities. Most recently, the EIA performed an analysis of the international and domestic laws and regulations which have been established to ensure the safeguarding, accountability, and safe management of special nuclear materials (SNM). The SNM of interest are those designated for permanent disposal by the NWPA. This analysis was performed to determine what data and information may be needed to fulfill the specific accountability responsibilities of the Department of Energy (DOE) related to SNF handling, transportation, storage and disposal; to work toward achieving a consistency between nuclear fuel assembly identifiers and material weights as reported by the various responsible parties; and to assist in the revision of the Nuclear Fuel Data Form RW-859 used to obtain spent nuclear fuel characteristics data from the nuclear utilities

22 CFR 308.7 - Use of social security account number in records systems. [Reserved

Science.gov (United States)

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] ...

Required warnings for cigarette packages and advertisements. Final rule.

Science.gov (United States)

2011-06-22

The Food and Drug Administration (FDA) is amending its regulations to add a new requirement for the display of health warnings on cigarette packages and in cigarette advertisements. This rule implements a provision of the Family Smoking Prevention and Tobacco Control Act (Tobacco Control Act) that requires FDA to issue regulations requiring color graphics, depicting the negative health consequences of smoking, to accompany the nine new textual warning statements required under the Tobacco Control Act. The Tobacco Control Act amends the Federal Cigarette Labeling and Advertising Act (FCLAA) to require each cigarette package and advertisement to bear one of nine new textual warning statements. This final rule specifies the color graphic images that must accompany each of the nine new textual warning statements.

Environmental Accounting as a Tool for Environmental Management ...

African Journals Online (AJOL)

Environmental Accounting as a Tool for Environmental Management System. ... This paper reviews about the relationship of environmental accounting and environmental ... to legal and regulation requirement, to reduce cost from customer

12 CFR 303.5 - Effect of Community Reinvestment Act performance on filings.

Science.gov (United States)

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...

Accounting for Marketing: Marketing Performance Through Financial Results

OpenAIRE

Levent KOSAN

2014-01-01

Accounting, especially strategic management accounting, provides significant contributions to companies for decisions in environments of intense competition. Accounting, which has positive effects of company strategy development and management, has become a required facet of marketing, another area that has gained significance. The aim of this study is to assess the contributions of accounting to marketing performance management and other areas related to marketing development and to evaluate...

48 CFR 52.243-6 - Change Order Accounting.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Change Order Accounting....243-6 Change Order Accounting. As prescribed in 43.205(f), the contracting officer may insert a clause, substantially the same as follows: Change Order Accounting (APR 1984) The Contracting Officer may require change...

Long-acting reversible hormonal contraception | Dahan-Farkas ...

African Journals Online (AJOL)

Long-acting reversible hormonal contraceptives are effective methods of birth control that provide contraception for an extended period without requiring user action. Long-acting reversible hormonal contraceptives include progesterone only injectables, subdermal implants and the levonorgestrel intrauterine system.

1984 Act on nuclear activities (1984:3)

International Nuclear Information System (INIS)

1984-01-01

This 1984 Act on Nuclear Activities (1984:3) replaces the 1956 Atomic Energy Act as well as the 1977 Act on special permits to charge nuclear reactors with nuclear fuel and the 1980 Act on Public Insight into the Safety Work at Nuclear Power Plants. Like the 1956 Act, the 1984 Act in a safety legislation, which is based on a system of licensing conditions and supervision. According to the fundamental provisions of the 1984 Act, nuclear activities should be conducted in such a way as to meet safety requirements and fulfil the obligations that follow from Sweden's international agreements for the purpose of preventing the proliferation of nuclear weapons. (NEA) [fr

Monolingual accounting dictionaries for EFL text production

Directory of Open Access Journals (Sweden)

Sandro Nielsen

2006-10-01

Full Text Available Monolingual accounting dictionaries are important for producing financial reporting texts in English in an international setting, because of the lack of specialised bilingual dictionaries. As the intended user groups have different factual and linguistic competences, they require specific types of information. By identifying and analysing the users' factual and linguistic competences, user needs, use-situations and the stages involved in producing accounting texts in English as a foreign language, lexicographers will have a sound basis for designing the optimal English accounting dictionary for EFL text production. The monolingual accounting dictionary needs to include information about UK, US and international accounting terms, their grammatical properties, their potential for being combined with other words in collocations, phrases and sentences in order to meet user requirements. Data items that deal with these aspects are necessary for the international user group as they produce subject-field specific and register-specific texts in a foreign language, and the data items are relevant for the various stages in text production: draft writing, copyediting, stylistic editing and proofreading.

Energy accounting and optimization for mobile systems

Science.gov (United States)

Dong, Mian

Energy accounting determines how much a software process contributes to the total system energy consumption. It is the foundation for evaluating software and has been widely used by operating system based energy management. While various energy accounting policies have been tried, there is no known way to evaluate them directly simply because it is hard to track every hardware use by software in a heterogeneous multi-core system like modern smartphones and tablets. In this thesis, we provide the ground truth for energy accounting based on multi-player game theory and offer the first evaluation of existing energy accounting policies, revealing their important flaws. The proposed ground truth is based on Shapley value, a single value solution to multi-player games of which four axiomatic properties are natural and self-evident to energy accounting. To obtain the Shapley value-based ground truth, one only needs to know if a process is active during the time under question and the system energy consumption during the same time. We further provide a utility optimization formulation of energy management and show, surprisingly, that energy accounting does not matter for existing energy management solutions that control the energy use of a process by giving it an energy budget, or budget based energy management (BEM). We show an optimal energy management (OEM) framework can always outperform BEM. While OEM does not require any form of energy accounting, it is related to Shapley value in that both require the system energy consumption for all possible combination of processes under question. We provide a novel system solution that meet this requirement by acquiring system energy consumption in situ for an OS scheduler period, i.e.,10 ms. We report a prototype implementation of both Shapley value-based energy accounting and OEM based scheduling. Using this prototype and smartphone workload, we experimentally demonstrate how erroneous existing energy accounting policies can

AN IMPLICIT EFFECT OF THE HEALTH INSURANCE PORTABILITY AND ACCOUNTABILITY ACT ON MEDICAL TOURISM IN INDIA

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.

Integrating Forensic Accounting Core Competency into the Study of Accounting. Case of Nigeria Tertiary Institutions

Directory of Open Access Journals (Sweden)

Samuel F. Johnson-Rokosu

2015-09-01

Full Text Available Fraud and forensic accounting education is a necessity in very corrupt corporate and government institutions across the globe. Accounting educators have been pressured to make changes to the accounting curriculum and to include courses in forensic accounting and fraud examination by professional organizations and legislators as fraud cases have mounted and academic were criticized for not preparing their students for this professional environment. Accounting graduate trained under the existing curriculum exhibit lesser knowledge, skills and abilities in fraud detection, prevention and deterrence. This study therefore examined the philosophical beliefs, behavioural science concepts and approaches that can be adopted in integrating a fraud/ forensic accounting (FFA into existing accounting curriculum. The study adopted mixed research methods, content analysis and quantitative method of data analysis was employed. This paper basically made use of the content analysis in analyzing the content of the existing accounting curriculum in Nigeria universities. This study involved selected universities in South West region of Nigeria using survey research method. Findings in this study revealed that most respondents would prefer integrating fraud/forensic accounting education into accounting curriculum by offering a separate fraud/forensic accounting courses. Also, the study revealed that fraud/ forensic accounting education has positive impact on student expertise, skepticism and fraud judgment. The study identified the following consideration that Accounting course developers need to consider before, during and after curriculum revision. Involvement of faculty; consider stakeholders opinion; accreditation agencies’ and governmental requirements; resources available; need for change; among others.

Environmental requirements for oil and gas operations in Saskatchewan

International Nuclear Information System (INIS)

Nystuen, L.J.

1997-01-01

The administration and regulation of environmental issues regarding the oil and gas industry in Saskatchewan were discussed. The political and cultural differences in Saskatchewan that make environmental processes distinct from its neighbouring jurisdictions were described. The following Saskatchewan legislation deals with environmental requirements: Environmental Management and Protection Act, Environmental Assessment Act, Oil and Gas Conservation Act, Wildlife Habitat Protection Act, Clean Air Act, Planning and Development Act, Forest Act, Water Corporation Act, Heritage Property Act, and Parks Act. The Saskatchewan Department of Energy and Mines (SEM) is the primary regulator of the upstream oil and gas industry. It regulates the construction, operation, reporting and abandonment requirements for oilfield operations. SEM also manages crude oil prior to refining and manages the wastes contaminated with crude oil. Provisions of the relevant Acts regarding drilling in environmentally sensitive areas, flaring requirements, transporting and disposing of oilfield wastes, road-building, operating restrictions, emergency response plans, spill clean-up responsibilities, well abandonment and site reclamation responsibilities were discussed. 8 refs., 2 tabs

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.

THE EVOLUTION OF MANAGERIAL ACCOUNTING

OpenAIRE

Delia MANEA

2012-01-01

The technological and organizational changes that have occurred in recent years, led to the apparition and then to continuous changes in managerial accounting, requiring the reconsideration of the existing informational system, so that it will contain all the information that managers need in order to make economic decisions. This paper aims to present the most important events that have marked the evolution of managerial accounting from its occurrence until today, and some courses of action ...

Teaching Business Ethics: A Quandary for Accounting Educators

Science.gov (United States)

Frank, Gary; Ofobike, Emeka; Gradisher, Suzanne

2010-01-01

The authors discuss the pressures that accounting educators face in meeting expectations to include ethics in the accounting curriculum. Most schools still do not require discrete ethics courses for accounting students; ethics coverage is on a course-by-course basis. However, not all professors are equally comfortable or knowledgeable of models of…

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.

Progress in implementing the Federal Facility Compliance Act

International Nuclear Information System (INIS)

Bubar, P.; Stone, M.E.

1994-01-01

Hazardous waste and hazardous components of mixed waste require treatment prior to disposal, in accordance with the Resource Conservation and Recovery Act as amended by the Federal Facility Compliance Act. The primary driver for the United States Department of Energy's mixed waste management strategy is the Federal Facility Compliance Act. This Act requires each site generating or storing mixed waste to prepare a treatment plan addressing all mixed waste at the site, with a schedule for treatment capacity construction, and milestones for treating waste when known treatment technologies exist. As of this writing, the Department has published conceptual site treatment plans identifying the technical on-site options and options at other Department or commercial sites. It is now finalizing the Mixed Waste Inventory and Technology Report required by the Act, providing additional detail on its waste streams and treatment capabilities. Now the Department, at its sites, is in the difficult process of winnowing down treatment options in conjunction with the States, with input from the public and other interested parties. Many technical questions, policy and funding issues, and equity concerns among the States must be addressed to enable the Department to propose its preferred treatment options by August 1994

ACCRUAL ACCOUNTING BETWEEN DYNAMISM AND PRUDENCE

Directory of Open Access Journals (Sweden)

Mihaela TULVINSCHI

2016-08-01

Full Text Available Economic environment and the behavior of the economic entity is in continuous transformation. A determined value today may be outdated tomorrow. Consequently, maintaining a balance in the activity of the economic entity requires corrective actions. The purpose of this article is to highlight the connection between the accrual accounting, the dynamic accounting theory and the accounting prudence. Establishing the optimal timing for recognition of expenses, revenues and outcome, dynamic accounting theory gives managers quality information in order to make the best decisions. Adopting a prudent behavior is necessary in a reasonable measure in order to avoid serious repercussions caused by an exaggerated optimism.

32 CFR 298.5 - Information requirements.

Science.gov (United States)

2010-07-01

... 32 National Defense 2 2010-07-01 2010-07-01 false Information requirements. 298.5 Section 298.5... OF INFORMATION ACT PROGRAM DEFENSE INVESTIGATIVE SERVICE (DIS) FREEDOM OF INFORMATION ACT PROGRAM § 298.5 Information requirements. The DIS Office of Information and Public Affairs is responsible for...

46 CFR 403.300 - Financial reporting requirements.

Science.gov (United States)

2010-10-01

... 46 Shipping 8 2010-10-01 2010-10-01 false Financial reporting requirements. 403.300 Section 403... UNIFORM ACCOUNTING SYSTEM Reporting Requirements § 403.300 Financial reporting requirements. (a) General: (1) The financial statements shall list each active account, including subsidiary accounts. (2) The...

75 FR 5351 - Proposed Revisions to Accounting Guide for LSC Recipients

Science.gov (United States)

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...

Accountability in Times of Austerity

DEFF Research Database (Denmark)

Hansen, Hanne Foss; Kristiansen, Mads Bøge

Like other countries Denmark has been hit by the global financial, economic and fiscal crisis. The pressure on the public finances has increased and public sector reforms such as new and/or changed accountability systems for budgetng, spending controls and financial management hav been launched...... in the form of a Budget Law and new requirements for financial management. This makes it interesting to assess how these initiatives introduced in times of austerity affect accountability in central government, and to discuss the potential effects of them. Based on a democratic, a constitutional...... and a learning perspective on public accountability, we assess the two initiatives through documentary material and interviews with civil servants who have designed or implemented the initiatives. The paper shows that the two initiatives strenthen and increase accountability from a democratic...

ACCOUNTING FOR MARKETING: MARKETING PERFORMANCE THROUGH FINANCIAL RESULTS

Directory of Open Access Journals (Sweden)

Levent KOSAN

2014-10-01

Full Text Available Accounting, especially strategic management accounting, provides significant contributions to companies for decisions in environments of intense competition. Accounting, which has positive effects of company strategy development and management, has become a required facet of marketing, another area that has gained significance. The aim of this study is to assess the contributions of accounting to marketing performance management and other areas related to marketing development and to evaluate the relationship and synergies between marketing and accounting with comparative examples.

The Accounting Policy: Paradoxes of Implementation in Ukraine

Directory of Open Access Journals (Sweden)

Lukin Vladimir О.

2018-01-01

Full Text Available The article is aimed at researching the contradictions associated with the use of the term of «accounting policy» in Ukraine. It is displayed that in normative documents the formulation of accounting policy does not always meet the requirements of the system of international standards. As a result, accounting policies are often being understand as the measures that are actually related to the accounting organization; an accounting policy is established not only for financial accounting and reporting, but also (not always justified for the managerial and tax accounting. It has been proved that the current accounting policy has not only positive but also negative aspects for the national accounting system.

7 CFR 2812.8 - Accountability and recordkeeping.

Science.gov (United States)

2010-01-01

... 7 Agriculture 15 2010-01-01 2010-01-01 false Accountability and recordkeeping. 2812.8 Section 2812.8 Agriculture Regulations of the Department of Agriculture (Continued) OFFICE OF OPERATIONS... UNDER 15 U.S.C. 3710(i) § 2812.8 Accountability and recordkeeping. USDA requires that property requested...

Uncertainty-accounting environmental policy and management of water systems.

Science.gov (United States)

Baresel, Christian; Destouni, Georgia

2007-05-15

Environmental policies for water quality and ecosystem management do not commonly require explicit stochastic accounts of uncertainty and risk associated with the quantification and prediction of waterborne pollutant loads and abatement effects. In this study, we formulate and investigate a possible environmental policy that does require an explicit stochastic uncertainty account. We compare both the environmental and economic resource allocation performance of such an uncertainty-accounting environmental policy with that of deterministic, risk-prone and risk-averse environmental policies under a range of different hypothetical, yet still possible, scenarios. The comparison indicates that a stochastic uncertainty-accounting policy may perform better than deterministic policies over a range of different scenarios. Even in the absence of reliable site-specific data, reported literature values appear to be useful for such a stochastic account of uncertainty.

16 CFR 307.2 - Required warnings.

Science.gov (United States)

2010-01-01

... 16 Commercial Practices 1 2010-01-01 2010-01-01 false Required warnings. 307.2 Section 307.2 Commercial Practices FEDERAL TRADE COMMISSION REGULATIONS UNDER SPECIFIC ACTS OF CONGRESS REGULATIONS UNDER... Comprehensive Smokeless Tobacco Health Education Act of 1986 is the law that requires the enactment of these...

Would GAAP - Based Accounting Practices Improve Financial Management and Decision-Making in the Department of Defense?

Science.gov (United States)

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

45 CFR 12.10 - Compliance with the National Environmental Policy Act of 1969 and other related Acts...

Science.gov (United States)

2010-10-01

... distributed, such notices and statements and obtain such approvals as are required by the above cited Acts. (d... above cited Acts. The procedures of the designated lead agency will be utilized in conducting the... Department will reserve the right to abrogate its lead agency agreement with the other Federal Agency. [45 FR...

Proton Beam Therapy and Accountable Care: The Challenges Ahead

Energy Technology Data Exchange (ETDEWEB)

Elnahal, Shereef M., E-mail: selnahal@partners.org [Department of Medicine, Brigham and Women' s Hospital, Boston, MA (United States); Kerstiens, John [Proton Therapy Center, Indiana University, Bloomington, IN (United States); Helsper, Richard S. [Genesis HealthCare System, Zanesville, OH (United States); Zietman, Anthony L. [Department of Radiation Oncology, Massachusetts General Hospital, Boston, MA (United States); Johnstone, Peter A.S. [Proton Therapy Center, Indiana University, Bloomington, IN (United States); Department of Radiation Oncology, Indiana University School of Medicine, Indianapolis, IN (United States)

2013-03-15

Purpose: Proton beam therapy (PBT) centers have drawn increasing public scrutiny for their high cost. The behavior of such facilities is likely to change under the Affordable Care Act. We modeled how accountable care reform may affect the financial standing of PBT centers and their incentives to treat complex patient cases. Methods and Materials: We used operational data and publicly listed Medicare rates to model the relationship between financial metrics for PBT center performance and case mix (defined as the percentage of complex cases, such as pediatric central nervous system tumors). Financial metrics included total daily revenues and debt coverage (daily revenues − daily debt payments). Fee-for-service (FFS) and accountable care (ACO) reimbursement scenarios were modeled. Sensitivity analyses were performed around the room time required to treat noncomplex cases: simple (30 minutes), prostate (24 minutes), and short prostate (15 minutes). Sensitivity analyses were also performed for total machine operating time (14, 16, and 18 h/d). Results: Reimbursement under ACOs could reduce daily revenues in PBT centers by up to 32%. The incremental revenue gained by replacing 1 complex case with noncomplex cases was lowest for simple cases and highest for short prostate cases. ACO rates reduced this incremental incentive by 53.2% for simple cases and 41.7% for short prostate cases. To cover daily debt payments after ACO rates were imposed, 26% fewer complex patients were allowable at varying capital costs and interest rates. Only facilities with total machine operating times of 18 hours per day would cover debt payments in all scenarios. Conclusions: Debt-financed PBT centers will face steep challenges to remain financially viable after ACO implementation. Paradoxically, reduced reimbursement for noncomplex cases will require PBT centers to treat more such cases over cases for which PBT has demonstrated superior outcomes. Relative losses will be highest for those

Proton Beam Therapy and Accountable Care: The Challenges Ahead

International Nuclear Information System (INIS)

Elnahal, Shereef M.; Kerstiens, John; Helsper, Richard S.; Zietman, Anthony L.; Johnstone, Peter A.S.

2013-01-01

Purpose: Proton beam therapy (PBT) centers have drawn increasing public scrutiny for their high cost. The behavior of such facilities is likely to change under the Affordable Care Act. We modeled how accountable care reform may affect the financial standing of PBT centers and their incentives to treat complex patient cases. Methods and Materials: We used operational data and publicly listed Medicare rates to model the relationship between financial metrics for PBT center performance and case mix (defined as the percentage of complex cases, such as pediatric central nervous system tumors). Financial metrics included total daily revenues and debt coverage (daily revenues − daily debt payments). Fee-for-service (FFS) and accountable care (ACO) reimbursement scenarios were modeled. Sensitivity analyses were performed around the room time required to treat noncomplex cases: simple (30 minutes), prostate (24 minutes), and short prostate (15 minutes). Sensitivity analyses were also performed for total machine operating time (14, 16, and 18 h/d). Results: Reimbursement under ACOs could reduce daily revenues in PBT centers by up to 32%. The incremental revenue gained by replacing 1 complex case with noncomplex cases was lowest for simple cases and highest for short prostate cases. ACO rates reduced this incremental incentive by 53.2% for simple cases and 41.7% for short prostate cases. To cover daily debt payments after ACO rates were imposed, 26% fewer complex patients were allowable at varying capital costs and interest rates. Only facilities with total machine operating times of 18 hours per day would cover debt payments in all scenarios. Conclusions: Debt-financed PBT centers will face steep challenges to remain financially viable after ACO implementation. Paradoxically, reduced reimbursement for noncomplex cases will require PBT centers to treat more such cases over cases for which PBT has demonstrated superior outcomes. Relative losses will be highest for those

Shards of sorrow: Older men's accounts of their depression experience

Science.gov (United States)

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

Australian Radiation Protection and Nuclear Safety Act 1998. Act No 133

International Nuclear Information System (INIS)

1999-01-01

A set of legislation consisting of three Acts in the field of radiation protection and nuclear safety was passed by both Houses of Parliament on 10 December 1998 and was proclaimed on 5 February 1999. Act No. 133 - Australian Radiation Protection and Nuclear Safety Act, which is a framework Law, established the Australian Radiation Protection and Nuclear Safety Agency (ARPANSA) as the regulatory body for radiation protection and nuclear safety, in place of the Nuclear Safety Bureau. The Chief Executive Officer of ARPANSA, who is appointed by the Governor-General for a term of up to 5 years, is obliged to submit annual and quarterly reports to the Minister on the operations of the Chief Executive Officer, ARPANSA, the Council, the Radiation Health Committee and the Nuclear Safety Committee. The Council is a consultative body which examines issues relating to radiation protection and nuclear safety and advises the Chief Executive Officer on these issues as well as on the adoption of recommendations, policies and codes. The Radiation Health Committee and the Nuclear Safety Committee are to be established as advisory committees to the Chief Executive Officer or the Council. Both committees should draft national policies, codes and standards in their respective fields and review their effectiveness periodically. The second in this series of legislation, Act No. 134, Australian Radiation Protection and Nuclear Safety (License Charges) Act requires holders of both facility and source licenses to pay an annual charge, to be prescribed by the regulations. The third, Act No. 135 , Australian Radiation Protection and Nuclear Safety (Consequential Amendments) Act repeals those provisions of the 1987 Australian Nuclear Science and Technology Organisation Act which concern the Nuclear Safety Bureau, and the 1978 Environment Protection Act as a whole

Australian Radiation Protection and Nuclear Safety Act 1998. Act No 133

Energy Technology Data Exchange (ETDEWEB)

NONE

1999-11-01

A set of legislation consisting of three Acts in the field of radiation protection and nuclear safety was passed by both Houses of Parliament on 10 December 1998 and was proclaimed on 5 February 1999. Act No. 133 - Australian Radiation Protection and Nuclear Safety Act, which is a framework Law, established the Australian Radiation Protection and Nuclear Safety Agency (ARPANSA) as the regulatory body for radiation protection and nuclear safety, in place of the Nuclear Safety Bureau. The Chief Executive Officer of ARPANSA, who is appointed by the Governor-General for a term of up to 5 years, is obliged to submit annual and quarterly reports to the Minister on the operations of the Chief Executive Officer, ARPANSA, the Council, the Radiation Health Committee and the Nuclear Safety Committee. The Council is a consultative body which examines issues relating to radiation protection and nuclear safety and advises the Chief Executive Officer on these issues as well as on the adoption of recommendations, policies and codes. The Radiation Health Committee and the Nuclear Safety Committee are to be established as advisory committees to the Chief Executive Officer or the Council. Both committees should draft national policies, codes and standards in their respective fields and review their effectiveness periodically. The second in this series of legislation, Act No. 134, Australian Radiation Protection and Nuclear Safety (License Charges) Act requires holders of both facility and source licenses to pay an annual charge, to be prescribed by the regulations. The third, Act No. 135 , Australian Radiation Protection and Nuclear Safety (Consequential Amendments) Act repeals those provisions of the 1987 Australian Nuclear Science and Technology Organisation Act which concern the Nuclear Safety Bureau, and the 1978 Environment Protection Act as a whole

No 592 - Radiation Act

International Nuclear Information System (INIS)

1991-01-01

This Act will enter into force on 1 January 1992. The scope of the Act is extensive as, in addition to ionizing radiation, it will also apply to activities involving exposure to natural radiation and non-ionizing radiation. Its purpose is to prevent and restrict harmful effects to health resulting from radiation. The basic principles of the Act are that the practice involving radiation should be justified; radiation protection should be optimized; and radiation doses should be as low as reasonably achievable. Licensed organisations using radiation will be responsible for the safety of the activity involving exposure to radiation and for having available the appropriate expertise to this effect. The required so-called safety licence provides the regulatory control to ensure that radiation is used sensibly, that the equipment and shields are technically acceptable and the operating personnel is competent, and that the radioactive waste is dealt with appropriately. The Radiation Act will also apply to nuclear activities within the scope of the 1987 Nuclear Energy Act [fr

20 CFR 667.300 - What are the reporting requirements for Workforce Investment Act programs?

Science.gov (United States)

2010-04-01

...) Reported expenditures and program income, including any profits earned, must be on the accrual basis of accounting and cumulative by fiscal year of appropriation. If the recipient's accounting records are not normally kept on the accrual basis of accounting, the recipient must develop accrual information through an...

BASES FOR MANAGERIAL ACCOUNTING AND COST CALCULATION

OpenAIRE

Cristiana BOGDÄ‚NOIU

2011-01-01

Modern society, that constantly go through now, requires companies to act in an unstable environment more complex and risky. These features, not encouraging for ‘health’ of economic agents acting on the market, is due to structural changes affecting transactions, accelerating technical progress especially through automation, competition between economic blocs, changing consumer preferences with sufficient speed, reducing the average life cycle for some products. The changing environment i...

17 CFR 242.607 - Customer account statements.

Science.gov (United States)

2010-04-01

... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Customer account statements... (CONTINUED) REGULATIONS M, SHO, ATS, AC, AND NMS AND CUSTOMER MARGIN REQUIREMENTS FOR SECURITY FUTURES Regulation Nms-Regulation of the National Market System § 242.607 Customer account statements. (a) No broker...

Interrogation of Detainees: Requirements of the Detainee Treatment Act

Science.gov (United States)

2009-08-26

providing legal protections and assistance to U.S. personnel subjected to legal action on account of their involvement in the authorized interrogation of...types of actions prohibited by the U.S. Constitution. There is some legal dispute as to whether CAT Article 16, as read in light of U.S. reservations... unconstitutionally harsh than it would use to assess whether those same techniques were unconstitutional if employed against an enemy combatant in a war zone

48 CFR 30.102 - Cost Accounting Standards Board publication.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Cost Accounting Standards... REGULATION GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION General 30.102 Cost Accounting Standards Board publication. Copies of the CASB Standards and Regulations are printed in title 48...