Sample records for accounting office
-
20 CFR 401.175 - Government Accountability Office.
2010-04-01
... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Government Accountability Office. 401.175... RECORDS AND INFORMATION Disclosure of Official Records and Information § 401.175 Government Accountability Office. We disclose information to the Government Accountability Office when that agency needs the...
-
4 CFR 11.1 - Right to representation before the Government Accountability Office.
2010-01-01
... 4 Accounts 1 2010-01-01 2010-01-01 false Right to representation before the Government Accountability Office. 11.1 Section 11.1 Accounts GOVERNMENT ACCOUNTABILITY OFFICE PERSONNEL SYSTEM RECOGNITION... Accountability Office. Each person having a claim or other rights assertable in the Government Accountability...
-
47 CFR 69.406 - Local business office expenses in Account 6620.
2010-10-01
... 47 Telecommunication 3 2010-10-01 2010-10-01 false Local business office expenses in Account 6620... SERVICES (CONTINUED) ACCESS CHARGES Apportionment of Expenses § 69.406 Local business office expenses in Account 6620. (a) Local business office expenses shall be assigned as follows: (1) End user service order...
-
76 FR 53377 - Cost Accounting Standards; Allocation of Home Office Expenses to Segments
2011-08-26
... OFFICE OF MANAGEMENT AND BUDGET Office of Federal Procurement Policy 48 CFR Part 9904 Cost Accounting Standards; Allocation of Home Office Expenses to Segments AGENCY: Office of Management and Budget (OMB), Office of Federal Procurement Policy (OFPP), Cost Accounting Standards Board (Board). ACTION...
-
Nwokike, Felicia Ogonnia; Eya, Gloria Mgboyibo
2015-01-01
The study dealt with perception of accounting educators and senior accountants on skills required of accounting education graduates for effective job performance in automated offices. The study adopted a descriptive research design.The population consisted of 149 respondents, made up of 80 accounting educators in public tertiary institutions and…
-
22 CFR 23.5 - Claims for settlement by Department of State or General Accounting Office.
2010-04-01
... General Accounting Office. 23.5 Section 23.5 Foreign Relations DEPARTMENT OF STATE FEES AND FUNDS FINANCE AND ACCOUNTING § 23.5 Claims for settlement by Department of State or General Accounting Office. Claims for settlement by the Department of State or by the General Accounting Office shall be submitted...
-
Garsson, B
1988-01-01
Remember that computer software is designed for accrual accounting, whereas your business operates and reports income on a cash basis. The rules of tax law stipulate that professional practices may use the cash method of accounting, but if accrual accounting is ever used to report taxable income the government may not permit a switch back to cash accounting. Therefore, always consider the computer as a bookkeeper, not a substitute for a qualified accountant. (Your accountant will have readily accessible payroll and general ledger data available for analysis and tax reports, thanks to the magic of computer processing.) Accounts Payable reports are interfaced with the general ledger and are of interest for transaction detail, open invoice and cash flow analysis, and for a record of payments by vendor. Payroll reports, including check register and withholding detail are provided and interfaced with the general ledger. The use of accounting software expands the use of in-office computers to areas beyond professional billing and insurance form generation. It simplifies payroll recordkeeping; maintains payables details; integrates payables, receivables, and payroll with general ledger files; provides instantaneous information on all aspects of the business office; and creates a continuous "audit-trail" following the entering of data. The availability of packaged accounting software allows the professional business office an array of choices. The person(s) responsible for bookkeeping and accounting should choose carefully, ensuring that any system is easy to use, has been thoroughly tested, and provides at least as much control over office records as has been outlined in this article.
-
49 CFR 1242.21 - Station and office buildings (account XX-19-23).
2010-10-01
... 49 Transportation 9 2010-10-01 2010-10-01 false Station and office buildings (account XX-19-23). 1242.21 Section 1242.21 Transportation Other Regulations Relating to Transportation (Continued) SURFACE... Structures § 1242.21 Station and office buildings (account XX-19-23). If the sum of the direct freight and...
-
Procurement Contracting Officer’s Guide to Cost Accounting Standards,
1977-09-01
ACCESSION MO r P.R0CUR2K2NT CONTRACTING ^FFICDR’S %UID2 TO COST ACCOUNTING STANDARDS. .-IB’ i 4fiSj irPBVPWra ONOANIZATION NAME MB AOONESS...discussing the history and development of Cost Accounting Standards, the functions of the Cost Accounting Standards Board, and the methodology...20. Abstract (continued) the tasks that Cost Accounting Standards have placed on the procurement officer. 3y understanding these tasks the
-
Audit of the Federal Energy Regulatory Commission`s Office of Chief Accountant
Energy Technology Data Exchange (ETDEWEB)
NONE
1995-04-07
The Federal Energy Regulatory Commission`s (Commission) mission is to oversee America`s natural gas and oil pipeline transportation, electric utility, and hydroelectric power industries to ensure that consumers receive adequate energy supplies at just and reasonable rates. To carry out this mission, the Commission issues regulations covering the accounting, reporting, and rate-making requirements of the regulated utility companies. The Commission`s Office of Chief Accountant performs financial related audits at companies to ensure compliance with these regulations. The purpose of this audit was to evaluate the office of Chief Accountant`s audit performance. Specifically, the objectives were to determine if the most appropriate audit approach was used and if a quality assurance process was in place to ensure reports were accurate and supported by the working papers.
-
FISCAL YEAR 2003 BUDGET REQUEST. U.S. General Accounting Office
National Research Council Canada - National Science Library
2002-01-01
.... General Accounting Office (GAO) to report on GAO's fiscal year 2001 performance and results, current challenges and future plans, and budget request for fiscal year 2003 to support the Congress and serve the American public...
-
Analysis of General Accounting Office Bid Protest Decisions on A-76 Studies
National Research Council Canada - National Science Library
Russial, Paul
2003-01-01
.... Historically, industry has successfully protested a high percentage of A-76 procurements. This thesis examines General Accounting Office A-76 bid protest decisions issued between 5 February 1996 and 23 December 2002...
-
National Research Council Canada - National Science Library
Lane, F
1996-01-01
.... Due to the impending closure of the Defense Accounting Office at Fort Belvoir and the anticipated consolidation to the Rome Operating Location, New York, we did not perform a review of the management...
-
Report: EPA Managers Did Not Hold Supervisors and Project Officers Accountable for Grants Management
Report #2005-P-00027, September 27, 2005. Managers did not sufficiently hold supervisors and project officers accountable for grants management because there is no process to measure most grants management activity.
-
Leading for Instructional Improvement in the Context of Accountability: Central Office Leadership
Rigby, Jessica Goodman; Corriell, Rebecca; Kuhl, Katie J.
2018-01-01
This case was written to help prepare central office leaders who are expected to design systems and lead toward instructional improvement in the context of both educational accountability and implementation of standards with increased rigor. The intent of this case study is to encourage educators to examine the complex and multiple challenges of…
-
2012-07-25
... rule that revised Cost Accounting Standard (CAS) 412, ``Composition and Measurement of Pension Cost... Accounting Standards: Cost Accounting Standards 412 and 413--Cost Accounting Standards Pension Harmonization Rule AGENCY: Cost Accounting Standards Board, Office of Federal Procurement Policy, Office of...
-
76 FR 53378 - Cost Accounting Standards: Accounting for Insurance Costs
2011-08-26
... Accounting Standards: Accounting for Insurance Costs AGENCY: Cost Accounting Standards Board (Board), Office... Discontinuation of Rulemaking. SUMMARY: The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards... development of an amendment to Cost Accounting Standard (CAS) 416 regarding the use of the term ``catastrophic...
-
Conner, Connie
An instructor's manual and student activity guide on payroll management are provided in this set of prevocational education materials which focuses on the vocational area of office occupations (accounting). (This set of materials is one of ninety-two prevocational education sets arranged around a cluster of seven vocational offerings: agriculture,…
-
48 CFR 9904.406 - Cost accounting standard-cost accounting period.
2010-10-01
... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard-cost accounting period. 9904.406 Section 9904.406 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT...
-
10 CFR 1.31 - Office of the Chief Financial Officer.
2010-01-01
... management policy including accounting principles and standards for the agency and provides policy guidance... accounting and financial management system, including an accounting system, and financial reporting and... 10 Energy 1 2010-01-01 2010-01-01 false Office of the Chief Financial Officer. 1.31 Section 1.31...
-
Directory of Open Access Journals (Sweden)
Ogochukwu Nzewi
2014-03-01
Full Text Available Accountability is the very essence of the Constitution of the Republic of South Africa (Act No. 108 of 1996. In this regard, the Auditor-General of South Africa (AGSA as the supreme audit institution of the Republic of South Africa plays an important oversight role of promoting financial accountability in government. The purpose of this article is to examine the challenges facing the office of the Auditor-General in executing its oversight role of promoting financial accountability in the sphere of provincial government. Information and sources for this article was gathered through literature review. The article gives some background on the establishment and rationale of Supreme Audit Institutions (SAI. It explores some policy framework that informs public finance management in the Republic of South Africa, establishing the role of the AGSA within this purview. Based on the data gathered through literature review, the key challenges facing the office of the Auditor-General are discussed. Finally, possible solutions are recommended to the challenges that were identified.
-
Energy Technology Data Exchange (ETDEWEB)
NONE
1998-12-01
On October 6, 1997, the Department of Energy (DOE) announced it had agreed to sell all of the Government`s interest in Naval Petroleum Reserve Number 1 (NPR-1) to Occidental Petroleum Corporation for $3.65 billion. This report presents the results of the independent certified public accountants` agreed-upon procedures work on the Preliminary Settlement Statement of the Purchase and Sale Agreement between DOE and Occidental. To fulfill their responsibilities, the Office of Inspector General contracted with the independent public accounting firm of KPMG Peat Marwick LLP to conduct the work for them, subject to their review. The work was done in accordance with the Statements on Standards for Attestation Engagements issued by the American Institute of Certified Public Accountants. As such, the independent certified public accountants performed only work that was agreed upon by DOE and Occidental. This report is intended solely for the use of DOE and Occidental and should not be used by those who have not agreed to the procedures and taken responsibility for the sufficiency of the procedures for their purposes. However, this report is a matter of public record, and its distribution is not limited. The independent certified public accountants identified over 20 adjustments to the Preliminary Settlement Statement that would result in a $10.8 million increase in the sale price.
-
GATEWAY Report Brief: Evaluating OLED Lighting in the Accounting Office of DeJoy, Knauf & Blood LLP
Energy Technology Data Exchange (ETDEWEB)
None
2017-08-21
Summary of GATEWAY report evaluating a new lighting system, at the offices of the accounting firm of DeJoy, Knauf & Blood, LLP in Rochester, NY, that incorporates a number of different OLED luminaires. Evaluation of the OLED products included efficacy performance, field measurements of panel color, flicker measurements, and staff feedback.
-
48 CFR 9904.411 - Cost accounting standard-accounting for acquisition costs of material.
2010-10-01
... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard-accounting for acquisition costs of material. 9904.411 Section 9904.411 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND...
-
2011-08-10
... Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for Contracts and...: Office of Management and Budget (OMB), Office of Federal Procurement Policy (OFPP), Cost Accounting... Accounting Standards (CAS) Board, is publishing a final rule to eliminate the exemption from regulations...
-
24 CFR 17.69 - Accounting control.
2010-04-01
... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Accounting control. 17.69 Section... § 17.69 Accounting control. Each office and the Department Claims Officer shall process all claims collections through the appropriate accounting office and report the collection, compromise, suspension and...
-
2010-01-01
... 4 Accounts 1 2010-01-01 2010-01-01 false Oath of office. 3.2 Section 3.2 Accounts GOVERNMENT ACCOUNTABILITY OFFICE PERSONNEL SYSTEM EMPLOYMENT § 3.2 Oath of office. The provisions of subchapter II of chapter 33 of title 5, U.S. Code, and Office of Personnel Management implementing regulations apply to...
-
2011-10-05
... Accounting Standards: Clarification of the Exemption From Cost Accounting Standards for Firm-Fixed-Price... Management and Budget (OMB), Office of Federal Procurement Policy, Cost Accounting Standards Board. ACTION: Proposed rule. SUMMARY: The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards (CAS...
-
Ergophthalmology in accounting offices: the computer vision syndrome (CVS
Directory of Open Access Journals (Sweden)
Arjuna Nudi Perin
Full Text Available Abstract Purpose: This study aimed to determine the presence of the symptoms of computer vision syndrome (CVS accounting office employees. Methods: The research tools used were a questionnaire based on the set of symptoms of CVS rated by Likert scale (1-5 and workplace observations based on Ergonomic Workplace Analysis (EWA. Results: The participants who worked with a viewing angle of less than 10º relative to the screen had more symptoms, particularly of pain in the back of the neck and back (p = 0.0460. The participants who used lighting other than 450 and 699 lux reported significant headache (p = 0.0045 and dry eye (p = 0.0329 symptoms. Younger workers had more headaches (p = 0.0182, and workers with fewer years of employment had more headaches and dry eyes symptoms (p = 0.0164 and p = 0.0479, respectively. A total of 37% of the participants reported a lack of guidance regarding prevention and painful symptoms in the back of the neck and back (p = 0.0936. Conclusion: Younger participants with fewer years of employment, who had not received information regarding proper computer use, who did not use lighting between 450 and 699 lux or who worked with viewing angles of less than 10º had more computer vision syndrome symptoms.
-
32 CFR 22.605 - Grants officers' responsibilities.
2010-07-01
... recipient, a copy is forwarded to the office designated to administer the grant or cooperative agreement, and another copy is forwarded to the finance and accounting office designated to make the payments to... and accounting office. On the first page of the copy forwarded to the recipient, the grants officer...
-
37 CFR 2.208 - Deposit accounts.
2010-07-01
... copies of records, or services offered by the Office, deposit accounts may be established in the Office... upon receipt of the statement to cover the value of items or services charged to the account and thus... services requested must always be on deposit. Charges to accounts with insufficient funds will not be...
-
48 CFR 9904.405 - Accounting for unallowable costs.
2010-10-01
... costs. 9904.405 Section 9904.405 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.405 Accounting for unallowable costs. ...
-
General Accounting Office, Washington, DC. Resources, Community, and Economic Development Div.
In the Healthy Meals for Healthy Americans Act of 1994, Congress directed the Government Accounting Office (GAO) to examine the use of private food establishments and caterers by schools participating in federal programs for school meals. In conducting its review, the GAO relied primarily on questionnaires returned by food authorities that had…
-
17 CFR 210.2-01 - Qualifications of accountants.
2010-04-01
..., chief financial officer, chief operating officer, general counsel, chief accounting officer, controller... person in the firm is in an accounting role or financial reporting oversight role at an audit client, or... or financial reporting oversight role at an audit client, unless the individual: (1) Does not...
-
34 CFR 668.154 - Institutional accountability.
2010-07-01
... 34 Education 3 2010-07-01 2010-07-01 false Institutional accountability. 668.154 Section 668.154 Education Regulations of the Offices of the Department of Education (Continued) OFFICE OF POSTSECONDARY... accountability. An institution shall be liable for the Title IV, HEA program funds disbursed to a student whose...
-
Accounting Systems and the Electronic Office.
Gafney, Leo
1986-01-01
Discusses a systems approach to accounting instruction and examines it from the viewpoint of four components: people (titles and responsibilities, importance of interaction), forms (nonpaper records such as microfiche, floppy disks, hard disks), procedures (for example, electronic funds transfer), and technology (for example, electronic…
-
2010-10-20
... cost accounting standards governing the measurement, assignment, and allocation of costs to contracts... Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for Contracts Executed and... and Budget (OMB), Office of Federal Procurement Policy, Cost Accounting Standards Board. ACTION...
-
48 CFR 9904.403 - Allocation of home office expenses to segments.
2010-10-01
... expenses to segments. 9904.403 Section 9904.403 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.403 Allocation of home office expenses to...
-
48 CFR 52.243-6 - Change Order Accounting.
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...
-
34 CFR 303.346 - Responsibility and accountability.
2010-07-01
... 34 Education 2 2010-07-01 2010-07-01 false Responsibility and accountability. 303.346 Section 303.346 Education Regulations of the Offices of the Department of Education (Continued) OFFICE OF SPECIAL... Services Individualized Family Service Plans (ifsps) § 303.346 Responsibility and accountability. Each...
-
32 CFR 623.4 - Accounting procedures.
2010-07-01
... 32 National Defense 3 2010-07-01 2010-07-01 true Accounting procedures. 623.4 Section 623.4... ARMY MATERIEL § 623.4 Accounting procedures. (a) Loan document format. (1) When the lending accountable... property accounting purposes. (3) Loans will be processed by accountable property officers according to...
-
Change of offices for the FAP Department
FAP Department
2016-01-01
The FAP Department would like to inform personnel that, due to office renovation work, a number of FAP services currently located on the third floor of building 4 and on the first floor of building 33 will move to temporary offices in building 653 as from late June. The following services will be relocated to: Accounting services (J. Robinson): FAP-ACC-AP – Accounts Payable, to bldg 653-R-008 – C. Marme FAP-ACC-GA – General Accounting, to bldg 653-1-007 – C. Poncet FAP-ACC-PA – Salary Office, to bldg 653-R-011 – S. Baudat FAP-ACC-PA – Claims, to bldg 653-R-007 – S. Baudat And the section FAP-TPR-MI - Monitoring and reporting (L. Lockwood) will be located in the office 653-1-016. The removals will take place from Thursday 30 June until Tuesday 5 July 2016 inclusive and during this period, telephone and e-mail contact may be disrupted. Temporary office number...
-
48 CFR 9904.409 - Cost accounting standard-depreciation of tangible capital assets.
2010-10-01
... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard... ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.409 Cost accounting standard...
-
Ideas for Office Occupations Education.
Alverson, Ruby; And Others
Prepared by South Carolina office occupations teachers, this booklet contains ideas for effective and motivating teaching methods in office occupations courses on the secondary school level. Besides ideas generally applicable, suggestions are included for teaching the following specific subjects: (1) accounting, (2) recordkeeping, (3) cooperative…
-
Graves, Charlotte K.
1985-01-01
Office systems consultants, office administration faculty, and other collegiate business faculty (management, marketing, accounting, and finance) were asked to rate the importance of 42 concepts needed by managerial personnel in automated offices. Also, business faculty were asked to indicate which concepts were currently being taught in courses…
-
2010-10-01
... 46 Shipping 8 2010-10-01 2010-10-01 false Accounting. Sec. 5 Section 5 Shipping MARITIME... Sec. 5 Accounting. The General Agent shall record the amounts of compensation paid from the NSA... Accounting Office, at which time the Maritime Administration will take custody of the records. [16 FR 2885...
-
The New Planned Giving Officer.
Jordan, Ronald R.; Quynn, Katelyn L.
1994-01-01
A planned giving officer is seen as an asset to college/university development for technical expertise, credibility, and connections. Attorneys, certified public accountants, bank trust officers, financial planners, investment advisers, life insurance agents, and real estate brokers may be qualified but probably also need training. (MSE)
-
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...
-
5 CFR 10.2 - Accountability systems.
2010-01-01
... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Accountability systems. 10.2 Section 10.2 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE RULES AGENCY ACCOUNTABILITY SYSTEMS; OPM AUTHORITY TO REVIEW PERSONNEL MANAGEMENT PROGRAMS (RULE X) § 10.2 Accountability systems. The Director of...
-
Process Coordination and Policy Officer | IDRC - International ...
International Development Research Centre (IDRC) Digital Library (Canada)
Such liaison aims to ensure that the operational aspects and requirements are taken into account. ... Business Process Coordination and Change Management ... Liaises with the Resources Planning and Development Officer of the Office of ...
-
14 CFR Section 2 - General Accounting Policies
2010-01-01
... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false General Accounting Policies Section 2 Section 2 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION... General Accounting Provisions Section 2 General Accounting Policies ...
-
37 CFR 1.25 - Deposit accounts.
2010-07-01
... ordering services offered by the Office, copies of records, etc., deposit accounts may be established in... receipt of the statement to cover the value of items or services charged to the account and thus restore..., copies, etc., requested must always be on deposit. Charges to accounts with insufficient funds will not...
-
28 CFR 700.22 - Request for accounting of record disclosures.
2010-07-01
... disclosures. (a) An individual may request the Office to provide him with an accounting of those other... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Request for accounting of record disclosures. 700.22 Section 700.22 Judicial Administration OFFICE OF INDEPENDENT COUNSEL PRODUCTION OR...
-
48 CFR 42.705-1 - Contracting officer determination procedure.
2010-10-01
... a multidivisional corporation under the cognizance of a corporate administrative contracting officer... organization. (2) Business units not under the cognizance of a corporate administrative contracting officer... accounting system capabilities. The contractor, contracting officer, and auditor must work together to make...
-
Natural Resources Accounting and Sustainable Development: The ...
African Journals Online (AJOL)
gold
2012-07-26
Jul 26, 2012 ... Development: The Challenge to Economics and Accounting ... The United Nations Statistical Office published a system of national account .... environment in national accounts provides information on the use of natural .... environmental impact and aspects of an organization, including implications for cash ...
-
5 CFR 2601.301 - Accounting of gifts.
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...
-
2010-10-01
... Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.401 Cost... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard...
-
31 CFR 595.301 - Blocked account; blocked property.
2010-07-01
... (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY TERRORISM SANCTIONS REGULATIONS General Definitions § 595.301 Blocked account; blocked property. The terms blocked account and blocked...
-
31 CFR 594.301 - Blocked account; blocked property.
2010-07-01
... (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY GLOBAL TERRORISM SANCTIONS REGULATIONS General Definitions § 594.301 Blocked account; blocked property. The terms blocked account and...
-
Den Engelske Regnskabsordbog/English Dictionary of Accounting
DEFF Research Database (Denmark)
Nielsen, Sandro; Mourier, Lise; Bergenholtz, Henning
The English Dictionary of Accounting contains about 5.600 accounting terms, both British, American and international (IFRS). The terms are defined and the dictionary gives language information about the terms. The dictionary can be used when writing and reading English accounting texts and when y...... want to learn more about accounting and financial reporting. The dictionary is designed for accountants, auditors, translators, students communication officers and others interested in financial reporting....
-
Lee, Sangbok; Park, Myoung Hwan; Jeong, Byung Yong
2018-06-01
This study investigates differences between male and female public office workers' satisfaction levels, sick building syndrome (SBS) symptoms and musculoskeletal disorder (MSD) complaints in workplace and office environments. Questionnaire surveys were performed in 30 offices from 15 public institutions. Male and female workers of the same age were coupled and selected from each office, gathering a total of 120 male and 120 female subjects. The results show that differences exist between genders in noise and lighting satisfaction levels, SBS-related symptoms (eye, nose, skin) and MSD complaints of hand/wrist/finger, while there is no difference in overall satisfaction level of office environments. The study also suggests that office design for public office workers should take into account gender differences in preventing MSDs and also SBS. The findings of this study are expected to serve as basic data for designing effective public office environments.
-
5 CFR 297.403 - Accounting of disclosure.
2010-01-01
... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Accounting of disclosure. 297.403 Section... PROCEDURES FOR PERSONNEL RECORDS Disclosure of Records § 297.403 Accounting of disclosure. (a) The Office or... accounting of the disclosures will be retained for at least 5 years or for the life of the record, whichever...
-
2010-10-01
... Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.420 Accounting for independent research and development costs and bid and proposal costs. ...
-
32 CFR 2400.29 - Accountability and control.
2010-07-01
... PROGRAM Safeguarding § 2400.29 Accountability and control. (a) Each item of Top Secret, Secret, and... serve as Top Secret Control Officer (TSCO) for the Office of Science and Technology Policy and will be responsible for the supervision of the Top Secret control program. He/she will be assisted by an Assistant Top...
-
2010-10-01
... Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.402 Cost... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard...
-
General Accounting Office, Washington, DC.
The General Accounting Office (GAO) reviewed and evaluated debt collection activities of five programs of the Health Resources and Services Administration (HRSA) that provide financial assistance to health professions students and medical facilities. The principal findings include: (1) HRSA changes have improved delinquency rates; however, large…
-
2010-10-01
... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard....501 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST...
-
7 CFR 2812.8 - Accountability and recordkeeping.
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...
-
45 CFR 503.4 - Accounting of certain disclosures.
2010-10-01
... 45 Public Welfare 3 2010-10-01 2010-10-01 false Accounting of certain disclosures. 503.4 Section... SUNSHINE REGULATIONS Privacy Act Regulations § 503.4 Accounting of certain disclosures. (a) Except for disclosures under § 503.3(a) and (b) of this part, the Administrative Officer will keep an accurate accounting...
-
28 CFR 600.7 - Conduct and accountability.
2010-07-01
... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Conduct and accountability. 600.7 Section 600.7 Judicial Administration OFFICES OF INDEPENDENT COUNSEL, DEPARTMENT OF JUSTICE GENERAL POWERS OF SPECIAL COUNSEL § 600.7 Conduct and accountability. (a) A Special Counsel shall comply with the rules...
-
Tax Substitution and Accounting Firms: perceptions of the implementation process
Directory of Open Access Journals (Sweden)
Sergio Roberto da Silva
2016-06-01
Full Text Available The Accounting advisory services has been of great importance to the performance of Brazilian companies. The purpose of this research is to identify the experience that the accounting officer of external accounting advice obtained in the adoption of the ICMS tax substitution regime. The study sought to identify what were the main questions, which updates the actions of matter, the impact of the issue in accounting firms, if they had a work overload or not. The survey was conducted through multi case studies in a total of four cases of accounting firms. They were interviewed four managers / owners of accounting offices in the city of Guarulhos, Brazil. A research protocol applied to the four cases has been prepared. The result of the research was that accountants had difficulty with the systematic, calculating and filing of invoices where there was incidence of tax substitution.
-
5 CFR 250.202 - Office of Personnel Management responsibilities.
2010-01-01
... REGULATIONS PERSONNEL MANAGEMENT IN AGENCIES Strategic Human Capital Management § 250.202 Office of Personnel... to which human capital management strategies are integrated into agency strategic plans and..., managers and human resources officers accountable for efficient and effective human capital management, in...
-
GAO Performance and Accountability Report 2001
National Research Council Canada - National Science Library
2001-01-01
The U.S. General Accounting Office is an independent, professional, nonpartisan agency in the legislative branch that is commonly called the investigative arm of the Congress or the Congress's "watchdog...
-
Preparing Future Managers for Effective Use of Technology in Automated Offices.
Graves, Charlotte
1983-01-01
Reports findings of a recent doctoral research study conducted to determine what changes are needed in collegiate business curricula as a result of office automation. Results were based on responses from office systems consultants, and faculty of office administration, management, marketing, accounting, and finance. Conclusions and recommendations…
-
Den Engelsk-Danske Regnskabsordbog/English-Danish Dictionary of Accounting
DEFF Research Database (Denmark)
Nielsen, Sandro; Bergenholtz, Henning; Mourier, Lise
The English-Danish Dictionary of Accounting contains about 5.600 English accounting terms, both British, American and international (IFRS). The terms are defined and translated into Danish. The dictionary kan be used for translationg and writing of English accounting texts and for reading English...... accounting texts, and it can be used by accountants, auditors, students, communication officers and others interested in financial reporting information....
-
2013-07-24
... in-- (1) An Executive agency other than the General Accounting Office; (2) A position within the...; (16) Career Senior Executive Service positions described in 5 U.S.C. 3132(a)(4); (17) Administrative...) employed or holding office in-- (1) An Executive agency other than the General Accounting Office; (2) A...
-
System analysis for material control and accountancy technology
International Nuclear Information System (INIS)
Persiani, P.J.; Daly, T.A.; Bucher, R.G.; Rothman, A.B.; Cha, B.C.; Trevorrow, L.E.; Seefeldt, W.B.
1987-01-01
The systems analysis for material control and accountancy technology (SAMCAT) program involves a working group structured to ensure that direct operating measurements, accountancy experience, and knowledge of the processes and flows of nuclear material in the total US Department of Energy (DOE) complex of production fuel cycles would be the major bases for developing and implementing a plan of action. This working group consists of facility operators, DOE Office of Safeguards Security headquarters and field offices, and government laboratories. The program focus is to develop a system for decision support in validating the material control and accountancy (MC ampersand A) aspects of the masters safeguards and security agreements effectiveness and in evaluating proposed MC ampersand A upgrades. This paper is a status report on the current capabilities of the system
-
Accounting and Accountability by Provincial Councils in Fiji: the Case of Namosi
Directory of Open Access Journals (Sweden)
Nacanieli Rika
2008-03-01
Full Text Available The aim of this paper is twofold: firstly to examine how the concepts of accounting andaccountability are understood by indigenous Fijians; and secondly to examine the role ofaccounting in the accountability of provincial councils.Provincial councils are part of the Fijian Administration, which runs alongside the centralgovernment but applies only to indigenous Fijians. The Fijian Administration was introducedby the British colonial administration in the late 1800s as a mechanism for controllingindigenous Fijians. It has undergone several reviews resulting from criticisms that it has failedto fulfill the aspirations of indigenous Fijians.There is evidence of implied and actual accountability by indigenous Fijians in Namosi. Thisis supported by monitoring mechanisms established by provincial offices. On the other hand,neither the Fijian Affairs Board nor the Namosi Provincial Council appears to take seriousresponsibility for accounting to indigenous Fijians in the province. Sadly, there is littleevidence to demonstrate an explicit accountability to indigenous Fijians. Significant scopeexists for improving the standard of accounting and accountability by provincial councils.This study contributes to understanding the role of accounting among indigenous peoples, inthe context of inherited colonial structures. It also represents accounting research conductedby indigenous academics, primarily in the Fijian language. This enables an examination ofhow language frames understanding of accounting concepts.
-
2010-10-01
... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard... 9905.502 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST...
-
2010-10-01
... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard... Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING...
-
43 CFR 29.6 - Financing, accounting, and audit.
2010-10-01
... 43 Public Lands: Interior 1 2010-10-01 2010-10-01 false Financing, accounting, and audit. 29.6 Section 29.6 Public Lands: Interior Office of the Secretary of the Interior TRANS-ALASKA PIPELINE LIABILITY FUND § 29.6 Financing, accounting, and audit. (a)(1) The Operator of the Pipeline shall notify...
-
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
-
78 FR 39200 - Authentication of Electronic Signatures on Electronically Filed Statements of Account
2013-07-01
... LIBRARY OF CONGRESS Copyright Office 37 CFR Part 201 [Docket No. 2013-5] Authentication of Electronic Signatures on Electronically Filed Statements of Account AGENCY: U.S. Copyright Office, Library of Congress. ACTION: Notice of proposed rulemaking; correction. SUMMARY: The U.S. Copyright Office published a...
-
Washington Manual: A New Tool for Local School Accounting
Federal Aid Planner, 1972
1972-01-01
An advance glimpse of the revised financial accounting methods for school districts recommended in a new manual from the U. S. Office of Education. The manual is designed to help school districts modernize their financial accounting procedures and their entire range of fiscal management practices. (Author/DN)
-
Internal Accountability and District Achievement: How Superintendents Affect Student Learning
Hough, Kimberly L.
2014-01-01
This quantitative survey study was designed to determine whether superintendent accountability behaviors or agreement about accountability behaviors between superintendents and their subordinate central office administrators predicted district student achievement. Hierarchical multiple regression and analyses of covariance were employed,…
-
14 CFR Section 1 - Introduction to System of Accounts and Reports
2010-01-01
... AIR CARRIERS General Accounting Provisions Section 1 Introduction to System of Accounts and Reports ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Introduction to System of Accounts and Reports Section 1 Section 1 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION...
-
Accounts Payable Administrator | IDRC - International Development ...
International Development Research Centre (IDRC) Digital Library (Canada)
Job Summary An Accounts Payable Administrator is responsible for the processing of supplier invoices and grant payment requests (from the Grant Administration Division and regional offices for institutional recipients, participants, scholars, fellows and other awardees). Each Administrator looks after internal cost centers, ...
-
Bringing hope and change: a study of youth probation officers in Toronto.
Umamaheswar, Janani
2013-09-01
Although youth probation (in some countries described as youth justice or youth offending work) has been widely discussed in older and more recent criminological literature, less attention has been paid to youth probation officers' accounts of their attitudes and strategies. In this study, the author uses in-depth interviews with 20 youth probation officers in Toronto, examining officers' attitudes toward the youth they work with and how these attitudes are reflected in the strategies that the officers use to achieve their professional goals. Findings reveal that the officers balance their authoritative and supportive roles not only to hold youth accountable, to encourage them to assert control over their lives, and to maintain optimism about the possibility of a nondeviant life, but also to assist the youth in attaining the means and resources necessary to make positive changes. These findings are interpreted within the framework of Canadian youth justice legislation as well as the broader desistance literature.
-
14 CFR Section 3 - Chart of Balance Sheet Accounts
2010-01-01
... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Chart of Balance Sheet Accounts Section 3 Section 3 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION... Balance Sheet Classifications Section 3 Chart of Balance Sheet Accounts [See footnotes at end of table...
-
17 CFR 256.01-3 - General structure of accounting system.
2010-04-01
... accumulated by direct charges. All employees, including officers, of the service company shall keep, within..., account numbers charged, department work order number and other code designations that facilitate proper... be maintained in a manner permitting ready analysis by prescribed accounts (with direct reference to...
-
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...
-
Reface, remodel, or rebuild your dental office.
Werhan, J Haden
2010-07-01
Upgrades to a dental practice can range from a minor facelift to all new construction. Consulting a certified public accountant is important to properly account for all the various assets that go into a new office so the tax benefits from each can be optimized. After all the dust has settled, practitioners will be able to take pride in their new dental facility and enjoy their surroundings for many years to come.
-
Nuclear fuels accounting interface: River Bend experience
International Nuclear Information System (INIS)
Barry, J.E.
1986-01-01
This presentation describes nuclear fuel accounting activities from the perspective of nuclear fuels management and its interfaces. Generally, Nuclear Fuels-River Bend Nuclear Group (RBNG) is involved on a day-by-day basis with nuclear fuel materials accounting in carrying out is procurement, contract administration, processing, and inventory management duties, including those associated with its special nuclear materials (SNM)-isotopics accountability oversight responsibilities as the Central Accountability Office for the River Bend Station. As much as possible, these duties are carried out in an integrated, interdependent manner. From these primary functions devolve Nuclear Fuels interfacing activities with fuel cost and tax accounting. Noting that nuclear fuel tax accounting support is of both an esoteric and intermittent nature, Nuclear Fuels-RBNG support of developments and applications associated with nuclear fuel cost accounting is stressed in this presentation
-
2011-12-16
... CFR Parts 91 and 92 HOME Investment Partnerships Program: Improving Performance and Accountability... Performance and Accountability; and Updating Property Standards AGENCY: Office of the Assistant Secretary for... regulatory requirements and establish new requirements designed to enhance accountability by States and units...
-
Docherty, Gary
1976-01-01
One way to bring the accounting office into the classroom is to conduct the class as a "company." Such a class is aimed at developing students' technical and managerial skills, as well as their career awareness and career goals. Performance goals, a course description, and overall objectives of the course are given and might serve as a model.…
-
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...
-
Cost Accounting as a Possible Solution for Financial Sustainability of Croatian Public Hospitals
Directory of Open Access Journals (Sweden)
Ivana Dražić Lutilsky
2016-12-01
Full Text Available The purpose of this paper is to present the current usage of cost accounting methodology in Croatian public hospitals through conducted empirical research and to provide opinions of accountants and financial officers regarding possible implementation of cost accounting methodology in public hospitals. In the paper, the authors analyze the accounting system in Croatian public hospitals, identifying the flaws of the current accounting system with regard to the recording and allocation of costs. National healthcare systems of different European countries provide a theoretical background for the usage of accrual accounting basis and cost accounting methodologies, showing better governance and financial sustainability of public hospitals which have introduced cost accounting methodology. The conducted empirical research shows that accountants and financial officers believe that the healthcare system in Croatia is ready for a change in the current accounting system based on the modified accrual basis through the implementation of accrual accounting basis and full costing approach to cost allocation. Full costing approach is also known as activity-based accounting method for cost allocation. The authors also recommend some initial steps for implementation of the new cost accounting system in Croatian public hospitals.
-
Evaluation of accountability measurements
International Nuclear Information System (INIS)
Cacic, C.G.
1988-01-01
The New Brunswick Laboratory (NBL) is programmatically responsible to the U.S. Department of Energy (DOE) Office of Safeguards and Security (OSS) for providing independent review and evaluation of accountability measurement technology in DOE nuclear facilities. This function is addressed in part through the NBL Safegaurds Measurement Evaluation (SME) Program. The SME Program utilizes both on-site review of measurement methods along with material-specific measurement evaluation studies to provide information concerning the adequacy of subject accountability measurements. This paper reviews SME Program activities for the 1986-87 time period, with emphasis on noted improvements in measurement capabilities. Continued evolution of the SME Program to respond to changing safeguards concerns is discussed
-
4 CFR 28.11 - Filing a charge with the Office of General Counsel.
2010-01-01
... 4 Accounts 1 2010-01-01 2010-01-01 false Filing a charge with the Office of General Counsel. 28.11... the two kinds of filing. (1) A charge may be filed by personal delivery at the Office of General..., DC 20002. (2) A charge may be filed by mail addressed to the Office of General Counsel, Personnel...
-
32 CFR Appendix A to Part 275 - Obtaining Basic Identifying Account Information
2010-07-01
... 32 National Defense 2 2010-07-01 2010-07-01 false Obtaining Basic Identifying Account Information... Information A. A DoD law enforcement office may issue a formal written request for basic identifying account... only the above specified basic identifying information concerning a customer's account. C. A format for...
-
14 CFR Section 18 - Objective Classification-Cumulative Effect of Changes in Accounting Principles
2010-01-01
... of Changes in Accounting Principles Section 18 Section 18 Aeronautics and Space OFFICE OF THE... Objective Classification—Cumulative Effect of Changes in Accounting Principles 98Cumulative Effect of Changes in Accounting Principles. Record here the difference between the amount of retained earnings at...
-
Computer program for the automated attendance accounting system
Poulson, P.; Rasmusson, C.
1971-01-01
The automated attendance accounting system (AAAS) was developed under the auspices of the Space Technology Applications Program. The task is basically the adaptation of a small digital computer, coupled with specially developed pushbutton terminals located in school classrooms and offices for the purpose of taking daily attendance, maintaining complete attendance records, and producing partial and summary reports. Especially developed for high schools, the system is intended to relieve both teachers and office personnel from the time-consuming and dreary task of recording and analyzing the myriad classroom attendance data collected throughout the semester. In addition, since many school district budgets are related to student attendance, the increase in accounting accuracy is expected to augment district income. A major component of this system is the real-time AAAS software system, which is described.
-
Army Programs: Army Finance and Accounting Quality Assurance Program
National Research Council Canada - National Science Library
1988-01-01
This regulation discusses the primary responsibilities of commanders and staff officers at installation and higher levels for execution of the Army Finance and Accounting Quality Assurance (QA) Program...
-
78 FR 75447 - Senior Executive Service; Departmental Offices Performance Review Board
2013-12-11
... Offices PRB: The Board shall consist of at least three members. In the case of an appraisal of a career appointee, more than half the members shall consist of career appointees. The names and titles of the Board... P., Deputy Assistant Secretary for Mid-East and Africa Banks, Carol, Director, Office of Accounting...
-
National Research Council Canada - National Science Library
2001-01-01
.... We performed the audit in response to the Chief Financial Officers Act of 1990, as amended by the Federal Financial Management Act of 1994, which requires DoD and other Government agencies to prepare...
-
2010-10-01
... which meet the definition of âchange to a cost accounting practice.â 9903.302-3 Section 9903.302-3 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS CONTRACT...
-
5 CFR 2504.11 - Access to the accounting of disclosures from records.
2010-01-01
... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Access to the accounting of disclosures... OFFICE OF THE PRESIDENT PRIVACY ACT REGULATIONS § 2504.11 Access to the accounting of disclosures from records. Rules governing access to the accounting of disclosures are the same as those granting access to...
-
2012-08-22
... DEPARTMENT OF JUSTICE Office of Justice Programs [OMB Number 1121-0021] Agency Information Collection Activities: Proposed Collection; Comments Requested: Accounting System and Financial Capability...: Accounting System and Financial Capability Questionnaire. (3) Agency form number 7120/1. Component Sponsoring...
-
7 CFR 1767.14 - Interpretations of the Rural Development uniform system of accounts.
2010-01-01
... system of accounts. To maintain uniformity in accounting, borrowers must submit questions concerning.... (Approved by the Office of Management and Budget under control number 0572-0002). [73 FR 30280, May 27, 2008] ... system of accounts. 1767.14 Section 1767.14 Agriculture Regulations of the Department of Agriculture...
-
2010-12-29
...) Independent Auditor Monitoring Files of the Office of Inspector General (HUD/OIG-4); (5) Auto Audit of the... auditor has been notified that the OIG is contemplating disclosure of its findings to an appropriate State board of accountancy, and the independent auditor has been provided with an opportunity to respond in...
-
78 FR 40665 - Cost Accounting Standards: CAS 413 Pension Adjustments for Extraordinary Events
2013-07-08
... Accounting Standards: CAS 413 Pension Adjustments for Extraordinary Events AGENCY: Cost Accounting Standards...: The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards (CAS) Board, is conducting... Extraordinary Events. This is the first step in a four- step process that may result in a final rule. As part of...
-
A fear of coercion and accountability? Security officers and the non-use of force
Eski, Y.
2017-01-01
Based on fieldwork among operational security officers working in the Hamburg and Rotterdam ports, it became clear these frontline port policing professionals possess a critical, even fearful attitude towards coercion while performing their duties in the ports. The power of arrest and the
-
1984-11-01
Hospital auditors and financial officers must adjust and react to the changing financial healthcare environment brought about by PPS. A close review of accounting systems, reporting methods, auditing procedures, and internal control systems should be made to determine that assets are safe-guarded and financial information is presented in conformity with GAAP. This article identified new problems and suggested solutions. Old tasks may no longer be necessary. For example, retroactive adjustments are not as important as they used to be. Estimates for capital and outpatient costs may continue to be required, but elaborate cost-finding techniques may no longer be necessary to estimate retroactive adjustments for reimbursable items. We recommend that prior to beginning an audit of a hospital's financial statements, each hospital's financial officers and its auditors discuss the possible accounting, reporting, and auditing implications as a result of PPS.
-
Patient accounts managers: the reality behind the myth.
Hackett, K L
1988-10-01
Rising receivables and slowed cash flow have put a greater emphasis on the position of patient accounts manager. As the patient accounts manager becomes increasingly important to the long-term viability of hospitals, the person filling that role is placed in the spotlight. In the first survey of its kind, HFMA and the American Guild of Patient Accounts Management profile today's patient accounts manager. The average patient accounts manager is a male in large institutions and female in smaller facilities, has a college degree, is between 31 and 50 years of age, and has been in the healthcare field for almost 10 years. In addition, they earn $33,600 a year and aspire to higher positions including consultant and chief financial officer.
-
5 CFR 880.207 - Adjustment of accounts after finding of death.
2010-01-01
... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Adjustment of accounts after finding of death. 880.207 Section 880.207 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL... Procedures § 880.207 Adjustment of accounts after finding of death. After a missing annuitant is determined...
-
31 CFR 537.521 - Operation of accounts.
2010-07-01
... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Operation of accounts. 537.521 Section 537.521 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE... in supporting or operating a business; (b) Does not involve a transfer directly or indirectly to...
-
The conundrum of police officer-involved homicides: Counter-data in Los Angeles County
Directory of Open Access Journals (Sweden)
Morgan Currie
2016-08-01
Full Text Available This paper draws from critical data studies and related fields to investigate police officer-involved homicide data for Los Angeles County. We frame police officer-involved homicide data as a rhetorical tool that can reify certain assumptions about the world and extend regimes of power. We highlight the possibility that this type of sensitive civic data can be investigated and employed within local communities through creative practice. Community involvement with data can create a countervailing force to powerful dominant narratives and supplement activist projects that hold local officials accountable for their actions. Our analysis examines four Los Angeles County police officer-involved homicide data sets. First, we provide accounts of the semantics, granularity, scale and transparency of this local data. Then, we describe a “counter data action,” an event that invited members of the community to identify the limits and challenges present in police officer-involved homicide data and to propose new methods for deriving meaning from these indicators and statistics.
-
Report and accounts for the year ended 31st March 1975
International Nuclear Information System (INIS)
1976-01-01
The document contains a list of the Directors and Officers, Chairman's statement, report of the Directors, consolidated profit and loss account, consolidated balance sheet, parent company balance sheet, consolidated statement of source and application of funds, notes to the accounts, and report of the Auditors to the Members. (U.K.)
-
Influence of Accountability on the Administration of Student Loans in Jamaica
McDonald, Sharon A.
2014-01-01
Lack of accountability and transparency in governance was among the challenges that influenced Jamaica's corruption rating of 3.3, resulting in an 87th ranking out of 183 countries in 2011. Although the monitoring of internal control business structures supported accountability, evidence of their presence was limited in government offices. The…
-
1980-03-01
Postgraduate School ANA01611I NM61"fa Monterey, California 93940 1 CON TROLLING OFFICE NAMC &NO Accaes ii uOmvo*a Naval Postgraduate School March 1980...judge alternative 3, it is further recomended that the Naval Audit Service, private contractor or other independent agent be comissioned to perform an in...Government Accounting, Government Accounting, Auditing , and Financial Reporting, Chicago, Municipal Finance Officer’s Association, 1968, p. 3-4. 4
-
48 CFR 32.411 - Agreement for special account at a financial institution.
2010-10-01
... account at a financial institution. 32.411 Section 32.411 Federal Acquisition Regulations System FEDERAL... Items 32.411 Agreement for special account at a financial institution. The contracting officer must use... Contractor), and ____, a financial institution operating under the laws of ____, located at ____ (the...
-
31 CFR 538.527 - Operation of accounts.
2010-07-01
... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Operation of accounts. 538.527 Section 538.527 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE... business; (b) Do not involve transfers directly or indirectly to Sudan or for the benefit of individuals...
-
OSE inspection of materials control and accountability: Review
International Nuclear Information System (INIS)
Coady, K.J.
1987-01-01
As part of its task to confirm that Department of Energy (DOE) field offices provide levels of security and safeguards commensurate with defined threats, the DOE Office of Security Evaluations (OSE) conducts inspections of the nuclear materials control and accountability (MC and A) systems at DOE facilities throughout the United States. Inspections are based on the DOE Safeguards and Security Standards and Criteria, tailored to the specific aspects at and threats to each individual site. This paper reviews the process of inspecting MC and A systems during the planning, preinspection, and inspection/reporting phases
-
Determinants of Accounting Frauds:Perceptions of Indonesian Civil Servants
Directory of Open Access Journals (Sweden)
Hadri Kusuma
2017-10-01
Full Text Available This study aimed to examine a number of factors that affect the accounting fraud. This study used the variables consisting of information asymmetry, organizational commitment and individual morality. Theauthors study surveyed the employees at the Office for Management of Regional Revenue, Finance and Assets (Dinas Pendapatan Pengelolaan Keuangan Aset, Yogyakarta Province. This study uses convenience sampling technique method. The data from 96 respondents revealed that the variables of information asymmetry and organizational commitment significantly enhanced the accounting fraud while the individual morality significantly diminished the accounting fraud.
-
12 CFR 550.200 - Must I review a prospective account before I accept it?
2010-01-01
... accept it? 550.200 Section 550.200 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE... § 550.200 Must I review a prospective account before I accept it? Before accepting a prospective fiduciary account, you must review it to determine whether you can properly administer the account. ...
-
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...
-
Cash Accountability in DOD Imprest Funds Maintained by the Office of the Inspector General, DOD
National Research Council Canada - National Science Library
Rau, Russell
1995-01-01
We are providing this report for your information and use. The audit was made at your request to examine the imprest funds maintained within the Office of the Inspector General, DoD, Arlington, Virginia...
-
Integrating Career Development into the Accounting Curriculum
Wessels, Susan B.; Sumner, Dana F.
2014-01-01
This paper describes a series of integrated career development activities offered in several required courses which are designed to help accounting majors gain a competitive edge in the job market. Supported by a partnership between the School of Business and the Academic and Career Planning Office, the Career Tool Kit program consists of…
-
78 FR 42872 - Communication with the U.S. Copyright Office: Revised Addresses
2013-07-18
... required by that form and its accompanying instructions. Computation of the copyright royalty fee shall be... distant signal equivalents and the copyright royalty fee shall be in accordance with the procedures set... Office and to make advance deposits into that account. Deposit Account holders can charge copyright fees...
-
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...
-
Directory of Open Access Journals (Sweden)
Juliana Eliza Benetti
2010-03-01
Full Text Available Os profissionais da área contábil, para conseguir acompanhar as constantes mudanças na legislação municipal, estadual e federal, devem frequentemente buscar o aperfeiçoamento, a fim de implantarem as alterações necessárias nas atividades do escritório, atendendo assim às necessidades de seus clientes. O objetivo deste trabalho é identificar o perfil dos profissionais responsáveis e as regressões e correlações canônicas existentes entre as atividades típicas das empresas de serviços contábeis localizadas na cidade de Chapecó/SC. A metodologia utilizada caracteriza-se como exploratória, quanto aos procedimentos do tipo survey e quanto à abordagem como quantitativa. Para levantamento dos dados utilizou-se um questionário, obteve-se retorno de 74 respondentes. Pela pesquisa conclui-se, quanto ao perfil, que os proprietários de empresas de serviços contábeis são, na maioria: pessoas com faixa etária acima de 40 anos, possuem experiência como proprietários de empresas de serviços contábeis há mais de 15 anos, graduação, vários cursos de especialização e iniciaram a empresa juntamente com sócios. Constatou-se nos achados da pesquisa a existência de correlação entre as atividades dos setores das empresas de serviços contábeis, sendo que a maior correlação canônica existente é a do setor Contábil com o setor Fiscal. A menor correlação canônica existente é a do setor Gerencial com o setor Fiscal.The professionals who work in the Accounting area, in order to keep up with the constant changes in municipal, state and federal laws, must often seek for improvement to apply the necessary changes in the office tasks, thus meeting the needs of its customers. The objective of this study is to identify the profile of the individuals who are in charge of the tasks and the canonical regressions and correlations among the typical tasks in accounting service companies located in Chapecó/SC. The methodology applied
-
2016-04-28
Treasury for collection when the debts are delinquent more than 120 days.9 Further, UBOs can transfer debt to the Defense Finance and Accounting ...Comptroller); • Defense Finance and Accounting Service; • MEDCOM; • RHCE; and • LRMC. During the site visits to LRMC and MEDCOM, we observed daily...Uniform Business Office Manual,” November 2006; and • MEDCOM Finance and Accounting Division Standard Operating Procedures Medical Services Account
-
12 CFR 561.28 - Money Market Deposit Accounts.
2010-01-01
... 561.28 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY DEFINITIONS FOR... more than six transfers per calendar month or statement cycle (or similar period) of at least four... savings association the depository savings association must either place funds in another account that the...
-
Accounting Entries Made in Compiling the FY 2000 Air Force General Funds Financial Statements
National Research Council Canada - National Science Library
2001-01-01
... to the Office of Management and Budget. This audit is one in a series of audits of accounting entries made by the Defense Finance and Accounting Service in preparing the FY 2000 financial statements for DoD...
-
2011-12-22
... Cost Accounting Standards: Change to the CAS Applicability Threshold for the Inflation Adjustment to... Federal Procurement Policy, Cost Accounting Standards Board. ACTION: Final rule. SUMMARY: The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards (CAS) Board (Board), has adopted, without...
-
2011-07-12
... 2011) * * * * * I. Disclosure Statement--Cost Accounting Practices and Certification (a) Any contract... heading ``Disclosure and Consistency of Cost Accounting Practices'', by revising the clause date and...) * * * * * (c) Disclosure and Consistency of Cost Accounting Practices. (1) The contracting officer shall insert...
-
2013-12-20
...] Notification of a Public Meeting of the Government Accountability and Transparency Board AGENCY: Office of... Government Accountability and Transparency (GAT) Board will host a meeting for the public to make... Accountability and Transparency Board's mandate appears in Executive Order 13576 (June 13, 2011), which in short...
-
2010-04-01
..., accounting of certain disclosures, and definitions. 1003.1 Section 1003.1 Foreign Relations INTER-AMERICAN... disclosure, accounting of certain disclosures, and definitions. (a) The Inter-American Foundation will... Accounting Office; or (11) Pursuant to the order of a court of competent jurisdiction. (c) With respect to...
-
Accountability Quality Shuffler Measurements on Pits
International Nuclear Information System (INIS)
Rinard, P.M.
2000-01-01
Pits have generally been treated as accountable units that are intact if merely present and they are excluded from the more demanding nondestructive assay requirements. As pits begin to flow into disposition streams, there may be more incentive to measure the masses of their fissile components for accountability purposes. This Department of Energy Office of Safeguards and Security (OSS) Lifecycle Project has explored some ways in which such measurements may be done successfully. The active neutron instrument called a shuffler has been used to measure a variety of actual pits, and a calculational technique has been developed to accurately predict such count rates. Passive multiplicity counting has previously been applied to pits for determining their plutonium contents. This combination of measurement and calculational techniques provide powerful and accurate tools for determining the fissile contents of pits with the quality needed for accountability purposes
-
2010-07-01
..., conditions of disclosure, accounting of certain disclosures, and definitions. 1.576 Section 1.576 Pensions..., accounting of certain disclosures, and definitions. (a) The Department of Veterans Affairs will safeguard an... Accounting Office; or (11) Pursuant to the order of a court of competent jurisdiction. (c) With respect to...
-
Cliatt, Katherine H.
This learning activity guide and instructor's manual provide information and exercises for an exploratory activity in accounting. Instructional objectives covered in the guide are for the students to learn (1) reasons for studying accounting and related job descriptions, (2) definitions for accounting terms, (3) the accounting equation, (4) how to…
-
1997 Operating plan for the Office of International Health Programs
Energy Technology Data Exchange (ETDEWEB)
NONE
1996-11-01
One year ago, the Office of International Health Programs provided you with our 1996 Operating Plan, which defined our ideas and ideals for conducting business in 1996. We have again this year undertaken an intensive planning effort, first reviewing our accomplishments and shortcomings during 1996, and then developing plans and priorities for the upcoming year, taking into account input from customers and outside review panels, and ensuring that the demands on the office have been balanced with anticipated human, financial, and material resources.
-
Accounting for the environment.
Lutz, E; Munasinghe, M
1991-03-01
Environmental awareness in the 1980s has led to efforts to improve the current UN System of National Accounts (SNA) for better measurement of the value of environmental resources when estimating income. National governments, the UN, the International Monetary Fund, and the World Bank are interested in solving this issue. The World Bank relies heavily on national aggregates in income accounts compiled by means of the SNA that was published in 1968 and stressed gross domestic product (GDP). GDP measures mainly market activity, but it takes does not consider the consumption of natural capital, and indirectly inhibits sustained development. The deficiencies of the current method of accounting are inconsistent treatment of manmade and natural capital, the omission of natural resources and their depletion from balance sheets, and pollution cleanup costs from national income. In the calculation of GDP pollution is overlooked, and beneficial environmental inputs are valued at zero. The calculation of environmentally adjusted net domestic product (EDP) and environmentally adjusted net income (ENI) would lower income and growth rate, as the World Resources Institute found with respect to Indonesia for 1971-84. When depreciation for oil, timber, and top soil was included the net domestic product (NDP) was only 4% compared with a 7.1% GDP. The World Bank has advocated environmental accounting since 1983 in SNA revisions. The 1989 revised Blue Book of the SNA takes environment concerns into account. Relevant research is under way in Mexico and Papua New Guinea using the UN Statistical Office framework as a system for environmentally adjusted economic accounts that computes EDP and ENI and integrates environmental data with national accounts while preserving SNA concepts.
-
874 CONSTRUCTION COST MODELS FOR HIGHRISE OFFICE ...
African Journals Online (AJOL)
USER
2015-10-28
Oct 28, 2015 ... cost-significant items, 15 priced bills of quantities of high rise office building pro ects executed or awarded in Nigeria between 2002 and 2011 were analysed. The study found that11 (29. %) out of 3 bill items were cost-significant accounting for 2.2% of total value of the work. The implication of the finding is ...
-
National Transportation Safety Board : weak internal control impaired financial accountability
2001-09-28
The U. S. General Accounting Office (GAO) was asked to review the National Transportation Safety Board's (NTSB) internal controls over selected types of fiscal year expenditures. They were asked to determine whether internal control weaknesses were a...
-
Financial management : Federal Aviation Administration lacked accountability for major assets
1998-02-18
This short report is in response to a request by the Congress that the General : Accounting Office (GAO) analyze the Department of Transportation (DOT) Inspector : General's (IG) audit report on the Federal Aviation Administration's (FAA) : fiscal ye...
-
Termination of Safeguards for Accountable Nuclear Materials at the Idaho National Laboratory
International Nuclear Information System (INIS)
Holzemer, Michael; Carvo, Alan
2012-01-01
Termination of safeguards ends requirements of Nuclear Material Control and Accountability (MC and A) and thereby removes the safeguards basis for applying physical protection requirements for theft and diversion of nuclear material, providing termination requirements are met as described. Department of Energy (DOE) M 470.4 6 (Nuclear Material Control and Accountability [8/26/05]) stipulates: 1. Section A, Chapter I (1)( q) (1): Safeguards can be terminated on nuclear materials provided the following conditions are met: (a) 'If the material is special nuclear material (SNM) or protected as SNM, it must be attractiveness level E and have a measured value.' (b) 'The material has been determined by DOE line management to be of no programmatic value to DOE.' (c) 'The material is transferred to the control of a waste management organization where the material is accounted for and protected in accordance with waste management regulations. The material must not be collocated with other accountable nuclear materials.' Requirements for safeguards termination depend on the safeguards attractiveness levels of the material. For attractiveness level E, approval has been granted from the DOE Idaho Operations Office (DOE ID) to Battelle Energy Alliance, LLC (BEA) Safeguards and Security (S and S). In some cases, it may be necessary to dispose of nuclear materials of attractiveness level D or higher. Termination of safeguards for such materials must be approved by the Departmental Element (this is the DOE Headquarters Office of Nuclear Energy) after consultation with the Office of Security.
-
Payroll Expenses Reported by the Defense Finance and Accounting Service Cleveland Center
National Research Council Canada - National Science Library
1998-01-01
.... To meet that requirement, a consolidation was done of the financial information received from offices providing accounting support to the Defense organizations and prepares the financial statement...
-
The Apology Strategies Used by a Budget Hotel Front Officers in Handling Customer Complaints
Talo, Vivere; Mardijono, Josefa J
2015-01-01
This study focused on the use of apology strategies used by female and male front officers to reveal the types of apology strategies used and to reveal the similarities and differences between female and male front officers' way of apologizing in handling customer complaints. The types of apology strategies showed that both female and male front officers combined all three apology strategies which are IFIDs, Account and Positive Politeness Apology Strategies. Besides, the order of their use o...
-
2010-06-16
... Regulation (FAR) to align the FAR with the revised Cost Accounting Standards (CAS) Board clause, Disclosure....230-4 is replaced in its entirety and re-titled ``Disclosure and Consistency of Cost Accounting...) Disclosure and Consistency of Cost Accounting Practices-- Foreign Concerns. (1) The contracting officer shall...
-
Governmentality and the good offices of translation in 20th-century ...
African Journals Online (AJOL)
Governmentality and the good offices of translation in 20th-century South Africa. ... An account is also given of the modes of governmentality embodied by the South African Translators' Association. Southern ... AJOL African Journals Online.
-
2010-06-25
... Energy Policy and Innovation; Request for Comments Regarding Rates, Accounting and Financial Reporting... the above-referenced docket regarding rates, accounting and financial reporting associated with... set method(s) of rate recovery, accounting and financial reporting. However, the same is not...
-
General Accounting Office, Washington, DC.
This report discusses federally sponsored research at educational institutions and suggests ways to improve accountability for these funds. The following suggestions are made for minimizing problems presented in this report: (1) development of more definitive cost principles for both the institutions and the Federal auditors to follow; (2) more…
-
2010-01-01
... OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION PROCEEDINGS) ORGANIZATION STAFF ASSIGNMENTS AND REVIEW OF ACTION UNDER ASSIGNMENTS Assignment of Functions to Staff Members § 385.21 Authority...
-
37 CFR 201.30 - Verification of Statements of Account.
2010-07-01
...), and primary auditor have the same meaning as the definition in § 201.28 of this part. (2) Filer is a... Copyright Office Quarterly and Annual Statements of Account and a primary auditor's report on the Annual... this part. (4) Verifying auditor is the person retained by interested copyright parties to perform a...
-
The Office of Safeguards and Security Nonproliferation Support Program
International Nuclear Information System (INIS)
Desmond, W.J.
1996-01-01
The Nonproliferation Support Program was established in the Department of Energy, Office of Safeguards and Security on october 1, 1995. its mission includes providing assistance to Departmental efforts for improved international material protection, control and accounting programs by coordinating and leveraging domestic safeguards and security policy, practice and experience into the international arena. A major objective of the program is to balance US national security requirements with global support of the nonproliferation objectives. This paper describes the organization of the Office of Safeguards and Security and the Nonproliferation Support Program role and responsibility, and presents some of the current areas of program emphasis and activity
-
Slovak Office of Standards, Metrology and Testing. Annual Report 2001
International Nuclear Information System (INIS)
2002-01-01
A brief account of activities carried out by the Slovak Office of Standards, Metrology and Testing of the Slovak Republic in 2001 is presented. These activities are reported under the headings: (1) Introduction by the President of the Slovak Office of Standards, Metrology and Testing; (2) The Vice-president's Unit Standardization and Quality; (3) The President's Office; (4) Chief Inspector Department; (5) Legislative-juridical Department; (6) Department of Economy; (7) Department of International Co-operation; (8) Department of European Integration; (9) Department of Metrology; (10) Department of Testing; (11) Department of the Cyclotron Centre SR; (12) Slovak Institute of Metrology; (13) Slovak Standards Institution; (14) Slovak Metrology Inspectorate; (15) Slovak Legal Metrology; (16) Measuring Techniques - Technocentre - MTT; Abbreviations; (17) Technical Testing Institute Piestany; (18) Testing Institute of Transport and Earthmoving Machinery - SUDST
-
Directory of Open Access Journals (Sweden)
SILVA, Dirceu da
2007-01-01
Full Text Available RESUMOEste artigo apresenta uma parte dos resultados de uma pesquisa realizada entre o último trimestre de 2004 e 1º. trimestre de 2005, para identificar como 259 escritórios de Contabilidade no Estado de São Paulo usam os instrumentos de Marketing. O trabalho combinou pesquisa empírica para identificar aspectos relevantes da realidade dos escritórios, revisão bibliográfica, e pesquisa de campo, na sua primeira etapa por meio de uma entrevista de profundidade com os sócios de cinco escritórios, e seguida do uso de um questionário com 49 assertivas, respondido pelos sócios de 259 escritórios. A revisão da literatura revelou experiências internacionais no uso do Marketing que podem contribuir para os escritórios melhorarem sua imagem perante os clientes, e para o desenvolvimento de seus negócios Os dados obtidos com os questionários foram tratados pela Estatística Descritiva e analisados com o uso da mediana, pois os dados não se mostraram aderentes à curva normal. Os resultados obtidos revelaram que o uso dos instrumentos de Marketing é intuitivo e embrionário no setor. A pesquisa fornece informações que poderão ajudar os empresários contábeis a adotar as ferramentas de Marketing como uma alternativa de valorizar seus serviços junto ao mercado, e mais um elemento de apoio ao seu negócio.ABSTRACTThis article presents a portion of the result of a research carried through between the last quarter of 2004 and the first quarter of 2005, to identify as 259 accounting services offices in the State of Sao Paulo use or not the Marketing tools. The study executed combined empirical research to identify excellent aspects about the reality of the offices, bibliographical revision, and field research, in its first stage by means of a depth interview with the partners of five offices, and later with the use of a questionnaire with 49 assertive, answered by the partners of the 259 accounting offices. The revision of literature
-
HOMELAND SECURITY: Responsibility And Accountability For Achieving National Goals
National Research Council Canada - National Science Library
2002-01-01
... an effective approach and appropriate accountability to Congress and the American people; (2) the Executive Branch s initial efforts to develop a national strategy for homeland security; (3) the impact of an invigorated homeland security program on budgets and resources; and (4) our efforts to obtain information from the Office of Homeland Security (OHS).
-
A Proposed RTN Officer Performance Evaluation System
1989-12-01
Taa& No. WokI Unlit Acca ~def 11¶. TITLE (biclde Securiy ClassifiCation) A PROPOSED ROYAL THAI NAVY OFIICER PERFORM NCE EVALUATION SYSTEM 12. PERSONAL...all aspects of performance into account , the commanding officer uses his opinion to decide who is "the best." There are no standard guidelines for...ftequently used in orgunsadozn as a bais for adminiardstive decisions such as employee promotion., tuufer, and allocation of financial reward; employee
-
37 CFR 261.4 - Terms for making payment of royalty fees and statements of account.
2010-07-01
... royalty fees and statements of account. 261.4 Section 261.4 Patents, Trademarks, and Copyrights COPYRIGHT OFFICE, LIBRARY OF CONGRESS COPYRIGHT ARBITRATION ROYALTY PANEL RULES AND PROCEDURES RATES AND TERMS FOR... payment of royalty fees and statements of account. (a) A Licensee shall make the royalty payments due...
-
37 CFR 262.4 - Terms for making payment of royalty fees and statements of account.
2010-07-01
... royalty fees and statements of account. 262.4 Section 262.4 Patents, Trademarks, and Copyrights COPYRIGHT OFFICE, LIBRARY OF CONGRESS COPYRIGHT ARBITRATION ROYALTY PANEL RULES AND PROCEDURES RATES AND TERMS FOR... REPRODUCTIONS § 262.4 Terms for making payment of royalty fees and statements of account. (a) Payment to...
-
Association between psychosomatic symptoms and work stress among Taiwan police officers.
Chueh, Ke-Hsin; Yen, Cheng-Fang; Lu, Luo; Yang, Mei-Sang
2011-04-01
The aim of the study was to explore the association between the severity of psychosomatic symptoms and perceived work stress among male police officers in southern Taiwan. By stratified random sampling, a total of 698 male police officers were recruited into this study (the response rate was 73.4%; 512 of 698). A structured self-administered questionnaire on demographic and working characteristics, the severity of psychosomatic symptoms, perceived work stress, and social support was used to collect data anonymously. The results of multiple regression analysis revealed that (1) the police officers who perceived high-work stress reported more severe psychosomatic symptoms than those who perceived low-work stress; and (2) perceived social support had a moderating effect on the association between severity of psychosomatic symptoms and perceived work stress. Perceived work stress is an indicator of psychosomatic symptoms in police officers. Strategies for reducing psychosomatic symptoms of police officers include police administrators taking into account the level of work stress as well as more attention being paid to the resources of social support. Copyright © 2011 Elsevier Taiwan LLC. All rights reserved.
-
Predictors of the Effectiveness of Management Accounting Function in Nigerian Firms
Directory of Open Access Journals (Sweden)
Oyewo Babajide
2017-12-01
Full Text Available This study evaluated the influence of six contingent variables – firm size, age, sector, existence of management accounting department, affiliation to foreign entity and public-quotation status – on the effectiveness of management accounting function in Nigerian firms. Stratified random sampling technique was deployed to obtain the views of 131 Finance Officers with oversight role across major sectors of the Nigerian economy. Statistical tools used in analysis were descriptive statistics, factor-analysis, Kruskal Wallis Test and binary logistic regression. Whilst detecting that contextual variables such as size, age, sector, existence of management accounting department and public-quotation status significantly affect the effectiveness of the management accounting function, affiliation to foreign entity was found not to exert significant influence. The strongest predictor of the likelihood of operating a very effective management accounting function was the existence of management accounting department. Organisations are encouraged to have separate management accounting department because of additional benefits imbued by specialist management accounting skills.
-
Approach of the State Office for Nuclear Safety to the regulatory incumbency
International Nuclear Information System (INIS)
Boehm, K.; Urbancik, L.
1997-01-01
The State Office for Nuclear Safety is the Czech regulatory authority responsible for supervision over the safety of nuclear facilities, over radioactive waste management and spent fuel management, over nuclear materials including accountancy and control, and over ionizing radiation protection. The State Office also coordinates the Radiation Monitoring Network of the Czech Republic and the international exchange of radiological data, and supervises more than 5000 workplaces where ionizing radiation sources are handled. In 1996 the State Office accomplished 47 inspections of nuclear materials, out of these 39 were performed in cooperation with inspectors of the IAEA. Other activities (emergency preparedness, legislative activities, international cooperation and public information) are also mentioned. (M.D.)
-
(Department of Defense Office of Inspector General (DoD OIG)) Fiscal Year 2017 Oversight Plan
2016-12-01
Transparency Act of 2014. Specifically, for a statistically valid sample of spending data submitted by the DoD, assess the completeness, timeliness...facilities did not appropriately transfer funds to the U.S. Treasury for 114 delinquent accounts, valued at $13.4 million, of the 125 accounts the...the DoD Office of Inspector General Delinquent Medical Service Account Audits This is a summary report to identify systemic problems regarding
-
78 FR 71498 - Copyright Office Fees: Cable and Satellite Statement of Account Fees
2013-11-29
... procedures used by other governmental entities, including the Federal Accounting Standards Advisory Board's... work procedures and forms and updated its internal information systems to facilitate its implementation..., including the detailed classifications of community groups, television stations, and channel lineups. The...
-
Office Buildings: Assessing and Reducing Plug and Process Loads in Office Buildings (Fact Sheet)
Energy Technology Data Exchange (ETDEWEB)
2013-04-01
Plug and process loads (PPLs) in commercial buildings account for almost 5% of U.S. primary energy consumption. Minimizing these loads is a primary challenge in the design and operation of an energy-efficient building. PPLs are not related to general lighting, heating, ventilation, cooling, and water heating, and typically do not provide comfort to the occupants. They use an increasingly large fraction of the building energy use pie because the number and variety of electrical devices have increased along with building system efficiency. Reducing PPLs is difficult because energy efficiency opportunities and the equipment needed to address PPL energy use in office spaces are poorly understood.
-
1981-09-01
8217 PERCEPTIONS OF THE CONTRIBUTIONS MADE TO DEFENSE COST ACCOUNTING PRACTICES BY CAS 401-416 Captain Bruce E. Simpson, USA LSSR 70-81 The contents of...CONTRIBUTIONS MADE TO DEFENSE MastersThesis COST ACCOUNTING PRACTICES BY CAS 401-416 6. PEROR ING OG. REPORT NUMBER 7. AUTHOR(e) S. CONTRACT OR GRANT...SUPPLEMENTARY NOTES 19. KEY WORDS (Con~tiue, on revere side it naoeaaeuy and Identify by block nuffler) Accounting Cost Accounting Cost Accounting Standards
-
Education and Training Officer Utilization Field (AFSC 75XX).
1986-01-01
completion of education, training, or achievements analyze or review attrition statistics These tasks account for 10 percent of the Admissions Staff Officers...from national or local media 4 15 analyze or review attrition statistics evaluate student administration recommend actions to take concerning student...productions develop or modify textbooks evaluate or approve student coursebooks or workbooks evaluate or approve student handbooks evaluate problems
-
Banking Accounting Practices “Humanist”
Directory of Open Access Journals (Sweden)
Nanang Shonhadji
2016-04-01
Full Text Available Humanism is a universal value that should be attached to all forms and operational activities of the bank because the bank’s main business is to provide service to humanity. The purpose of this study was to determine the humanist banking practice. The use of qualitative methods with a phenomenological approach that involve an account officer and marketing staff as key informants. In-depth interviews conducted to obtain comprehensive information. The results of the study informs that the banking practice in the lending and the funding activities were still oriented to material interests or to achieve maximum profit with unbalanced position. It caused the values of humanism in the form of truth and equitable negated by bank stakeholder. The results of this study also found that there are two forms of awareness is needed in the value of accountability in the process of funding and lending activities to customers humanistic were the awareness of responsibility to themselves and to God.
-
2010-01-15
... DEPARTMENT OF HEALTH AND HUMAN SERVICES National Institutes of Health Office of Biotechnology... Coordinator, Office of Biotechnology Activities, Office of Science Policy, Office of the Director, National..., Office of Biotechnology Activities, National Institutes of Health. [FR Doc. 2010-730 Filed 1-14-10; 8:45...
-
2010-10-01
... Office of Aviation Safety, Office of Railroad Safety, Office of Highway Safety, Office of Marine Safety... Offices of Aviation, Railroad, Highway, Marine, and Pipeline and Hazardous Materials Safety, the authority... 49 Transportation 7 2010-10-01 2010-10-01 false Delegation to the Directors of Office of Aviation...
-
2011-06-08
... necessary for the proper performance of the functions of the Commission, including whether the information.... SUPPLEMENTARY INFORMATION: OMB Control Number: 3060-0734. Title: Sections 53.209, 53.211, and 53.213, Accounting... affiliate must maintain separate books of account and have separate officers and directors. The separate...
-
2010-05-18
... offender accountability, and promote informed judicial decision making. (5) An estimate of the total number... Affairs, Attention: Department of Justice Desk Officer, Washington, DC 20503. Additionally, comments may... and affected agencies [[Page 27820
-
2011-05-18
... DEPARTMENT OF HEALTH AND HUMAN SERVICES National Institutes of Health Office of Biotechnology Activities, Office of Science Policy, Office of the Director; Notice of Meeting Pursuant to section 10(a) of... Hill, NSABB Program Assistant, NIH Office of Biotechnology Activities, 6705 Rockledge Drive, Suite 750...
-
2011-01-21
... DEPARTMENT OF HEALTH AND HUMAN SERVICES National Institutes of Health Office of Biotechnology Activities, Office of Science Policy, Office of the Director; Notice of Meeting Pursuant to section 10(a) of... Assistant NIH Office of Biotechnology Activities, 6705 Rockledge Drive, Suite 750, Bethesda, Maryland 20892...
-
2011-12-12
... DEPARTMENT OF HEALTH AND HUMAN SERVICES National Institutes of Health Office of Biotechnology Activities, Office of Science Policy, Office of the Director; Notice of Meeting Pursuant to section 10(d) of..., NSABB Program Assistant, NIH Office of Biotechnology Activities, 6705 Rockledge Drive, Suite 750...
-
2012-11-06
... DEPARTMENT OF HEALTH AND HUMAN SERVICES National Institutes of Health Office of Biotechnology Activities, Office of Science Policy, Office of the Director; Notice of Meeting Pursuant to section 10(a) of..., Maryland 20892. Contact Person: Ronna Hill, NSABB Program Assistant, NIH Office of Biotechnology Activities...
-
2010-09-24
... DEPARTMENT OF HEALTH AND HUMAN SERVICES National Institutes of Health Office of Biotechnology Activities, Office of Science Policy, Office of the Director; Notice of Meeting Pursuant to section 10(a) of..., NSABB Program Assistant, NIH Office of Biotechnology Activities, 6705 Rockledge Drive, Suite 750...
-
Generic Accounting and Reporting Software for Research Reactors
International Nuclear Information System (INIS)
Jaernry, C.
2010-01-01
This poster will give a general description of a generic accounting and reporting software for research reactors. The program has been designed to be a powerful working tool for the operator. The software is designed to be extremely easy to handle and at the same time give the operator the maximal power of searches, calculations and reports that a modern advanced system can produce. The systems are designed to take make the relevant accountancy for the site and perform the reporting to IAEA in Code 10. Generic software for accounting and reporting for research and other smaller facilities is something that has been asked for by many parties. Software like this could be distributed to facilities in need of a powerful accountancy and reporting system for a much lower cost than the systems that is now custom made for these facilities. This will greatly increase the quality of accountancy at these facilities and the quality of the reporting to IAEA and other state offices etc. The software is based on our advanced custom made software series 'STAR' that has been in use in many places for more than a decade with successful use. (author)
-
2011-12-08
... DEPARTMENT OF THE INTERIOR Office of Natural Resources Revenue [Docket No. ONRR-2011-0002] States' Decisions on Participating in Accounting and Auditing Relief for Federal Oil and Gas Marginal Properties... published September 13, 2004 (69 FR 55076), provide two types of accounting and auditing relief for Federal...
-
Energy Technology Data Exchange (ETDEWEB)
United States. Bonneville Power Administration.
1993-07-01
This guide outlines the duties of BPA personnel designated as Contracting Officers Technical Representatives (COTRs). The BPA Administrator gives contracting officers (COs) in BPA responsibility and authority for awarding and administering contracts. COs are authorized to designate other BPA employees to act as their representatives for purposes of contract administration, from the time of contract award until final receipt and acceptance of the contracted services. COTRs are the individuals primarily relied upon to perform technical contract administration functions. Similar functions for supply and construction contracts are performed by engineering representatives, construction inspectors, and inspectors. Although this Guide is written primarily with the COTR in mind, the concept and operation of teamwork is essential throughout the entire process of contract administration. The CO administers the contract during performance, but rarely has expertise in all of the relevant technical areas. Therefore, CO decisions rely on input from a team. The COTR is an indispensable member of that team. The instructions in this Guide are designed to facilitate this essential CO-COTR cooperation. COTR duties are usually additional to those required of the COTR in his or her assigned line organization. The COTR is still accountable to the line supervisor for performance of regularly-assigned duties. These duties are to be reflected appropriately in performance appraisals and job descriptions. For contract administration duties, however, the COTR reports directly to, and is accountable only to, the CO. The COTR`s supervisor must allow sufficient time to ensure that the COTR can adequately monitor the contract for technical compliance. This Guide is designed for COTRs who are performing service contract (including intergovernmental contract) administration functions as an adjunct to their normal technical duties.
-
dos Santos, Mônica Pereira; de Melo, Sandra Cordeiro; Santiago, Mylene Cristina; Nazareth, Paula
2017-01-01
This study originates from ongoing action research that aims to develop institutional opportunities to reflect on and take decisions about inclusion in the School of Accounts and Administration of Rio de Janeiro's State Accounts Office. The research was organized in three phases. The first phase was an inservice course to sensitize professionals…
-
Office of the Chief Financial Officer Annual Report 2009
Energy Technology Data Exchange (ETDEWEB)
Fernandez, Jeffrey
2009-12-15
Presented is the 2009 Chief Financial Officer's Annual Report. The data included in this report has been compiled from the Budget Office, the Controller, Procurement and Property Management and the Sponsored Projects Office.
-
76 FR 5391 - Office of Biotechnology Activities, Office of Science Policy, Office of the Director
2011-01-31
... DEPARTMENT OF HEALTH AND HUMAN SERVICES National Institutes of Health Office of Biotechnology Activities, Office of Science Policy, Office of the Director Amended Notice of Meeting Notice is hereby given of a change in the meeting of the National Science Advisory Board for Biosecurity (NSABB), February...
-
12 CFR 1806.304 - Books of account, records and government access.
2010-01-01
... 12 Banks and Banking 7 2010-01-01 2010-01-01 false Books of account, records and government access..., DEPARTMENT OF THE TREASURY BANK ENTERPRISE AWARD PROGRAM Terms and Conditions of Assistance § 1806.304 Books... to the Awardee's offices and facilities, and all books, documents, records, and financial statements...
-
2010-03-30
... DEPARTMENT OF HEALTH AND HUMAN SERVICES National Institutes of Health Office of Biotechnology... Lewallen, Advisory Committee Coordinator, Office of Biotechnology Activities, Office of Science Policy..., Director, Office of Biotechnology Activities, National Institutes of Health. [FR Doc. 2010-6970 Filed 3-29...
-
Dixon, Rose; And Others
This accounting task simulation is designed for use in office occupations programs at the secondary level. The primary purpose is to give the student the opportunity to become familiar with the tasks and duties that may be performed by accounting personnel in a real work situation. The employer's manual provides general information for the student…
-
A Firsthand Comparison of a System Office to a College Office
Hom, Willard C.
2010-01-01
System offices for community college institutional research differ in many ways from campus offices for community college institutional research. The other chapters in this volume describe salient characteristics of system IR offices, but many readers may want to see a direct comparison of system IR offices to campus IR offices in the community…
-
Extension of responsibilities of the State Office for Nuclear Safety
International Nuclear Information System (INIS)
Hrehor, M.
1995-01-01
The responsibilities of the State Office for Nuclear Safety have been extended by Act No. 85/1995 to cover protection against ionizing radiation. The following responsibilities of the State Office for Nuclear Safety are defined by the Act: a) state surveillance over nuclear safety of nuclear facilities, and over radioactive waste and spent fuel management; b) state surveillance over nuclear materials, their record-keeping and accountancy; c) state surveillance over the safeguarding of nuclear facilities and nuclear materials; d) state surveillance over selected materials, facilities and technologies used in the nuclear field, as well as dual-purpose materials and facilities; e) state surveillance over protection against ionizing radiation; f) coordination of the performance of the Radiation Monitoring Network over the Czech Republic and responsibility for international exchange of data on the radiological situation. The Act is reproduced in full, and the organizational structure of the Office is shown in a chart. (J.B.)
-
Inner strategies of coping with operational work amongst SAPS officers
Directory of Open Access Journals (Sweden)
Masefako A. Gumani
2013-11-01
Research purpose: The objective of this study was to describe inner coping strategies used by officers in the Vhembe district (South Africa to reconstruct stressful and traumatic experiences at work. Motivation for the study: Most studies on coping amongst SAPS officers focus on organisational stress and not on the impact of the officers’ operational work. Research design, approach and method: An exploratory design was used and 20 SAPS officers were selected through purposive sampling. In-depth face-to-face and telephone interviews, as well as diaries were used to collect data, which were analysed using content thematic data analysis. Main findings: The results showed that the main categories of coping strategies that led to management of the impact of operational work amongst the selected sample were centred around problem-focused and emotion-focused strategies, with some use of reappraisal and minimal use of avoidance. Considering the context of the officers’ work, the list of dimensions of inner coping strategies amongst SAPS officers should be extended. Practical/managerial implications: Intervention programmes designed for the SAPS, including critical incident stress debriefing, should take the operational officers’ inner strategies into account to improve the management of the impact of their work. Contribution/value-add: This study contributes to the body of knowledge on the inner coping strategies amongst SAPS officers, with special reference to operational work in a specific setting.
-
The demand attributes of assurance services providers and the role of independent accountants
Knechel, W.R.; Wallage, P.; Eilifsen, A.; van Praag, B.
2006-01-01
This study reports on desirable attributes of assurance services providers for assurance services based on responses from a sample of Dutch senior accounting and financial officers. In general, overall expertise and objectivity are perceived as the most important attributes for selecting an
-
2010-07-01
... 37 Patents, Trademarks, and Copyrights 1 2010-07-01 2010-07-01 false The United States Patent and Trademark Office as a Designated Office or Elected Office. 1.414 Section 1.414 Patents, Trademarks, and Copyrights UNITED STATES PATENT AND TRADEMARK OFFICE, DEPARTMENT OF COMMERCE GENERAL RULES OF PRACTICE IN PATENT CASES International Processing...
-
2010-10-01
... which do not meet the definition of âChange to a cost accounting practice.â 9903.302-4 Section 9903.302-4 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL... definition of “Change to a cost accounting practice.” Description Accounting treatment (a) Changes in the...
-
A national assessment of the roles and responsibilities of training officers.
Bentley, Melissa A; Eggerichs-Purcell, Jennifer J; Brown, William E; Wagoner, Robert; Gibson, Gregory C; Sahni, Ritu
2013-01-01
Since the inception of emergency medical services (EMS), individuals have assumed the role of "training officer" without a clear and concise description of the responsibilities inherent in this position. Furthermore, EMS system leaders rely heavily on these individuals to implement changes within an EMS system and to ensure the competency of practicing out-of-hospital professionals. The limited understanding of and research in training officer roles highlight the need for study in this area. Specific objectives of our study were to describe demographic and work-life characteristics of training officers, estimate the number of hours spent on specific training officer tasks in a typical week, and determine methods of training officer appointment and education received after appointment. This was a questionnaire-based cross-sectional census analysis of all training officers in the National Registry of Emergency Medical Technicians (NREMT) database. This questionnaire contained items related to demographics, work-life characteristics, and specific roles and responsibilities of training officers. Descriptive statistics, chi-square, and Mann-Whitney U tests were utilized to assess specific differences among training officers. Over 2,500 individuals responded to this questionnaire (2,528/4,956). The majority of the respondents were male (79.0%), held a full-time salaried position (64.9%), and were of nonminority status (93.4%). Individuals reported an overall median number of years worked in EMS of 19.0 (standard deviation [SD] = 8.7, range = 0-45) and a median of 4.0 years of serving as a training officer (SD = 5.1, range = 0-33), and planned to serve as a training officer for a median of 10.0 years (SD = 7.6, range = 0-50). The highest median numbers of hours spent on specific training officer tasks in a typical week were for providing patient care (median = 8.0, SD = 18.1); developing, delivering, and accounting for continuing education (median = 5.0, SD = 9
-
Aligning the systems of environmental accounting: From EU to Stockholm and vice versa
Energy Technology Data Exchange (ETDEWEB)
Burstroem, F.; Frostell, B. [Royal Inst. of Technology, Stockholm (Sweden). Dept. of Environmental Technology and Work Science
2001-07-01
During the last decade, authorities in local and regional communities, nations and international governance organisations, like the European Union (EU), have developed several systems for environmental accounting. An important issue in this development is the collection and collation of data. Except for the question of what data to collect, there is also a question of how to collect data. Focusing in particular on developments of physical environmental accounting systems in Sweden, a member nation of the EU, and drawing from experiences from work with materials accounting in the City of Stockholm, this paper discusses the need to align environmental accounting systems of different societal levels. It is argued that the systems of collecting 'environmental' data have to be better aligned with the objectives and strategies of environmental management and policy making, taking into account all aspects of utilisation of the basic data to be collected. If not, the result will be a conservation of the fragmented point solutions of environmental accounting systems we face today, resulting in inconsistency of data, duplication of data collection and processing efforts, and inflexibility to deal with changes. From this, it is also argued that the collection of data for physical environmental accounting (i.e. data on flows and stocks of materials and substances in society and the environment), would preferably be performed by a local/regional authority, but co-ordinated by national authorities and a national statistical office, under supervision of international authorities and statistical offices. Finally, the paper presents a structural framework for regional materials accounting, which combines a product-oriented strand with a substance-oriented strand of materials accounting, and allows for accounting and analysis on different levels of aggregation. This framework, which has been developed in co-operation with the City of Stockholm, should mainly be considered
-
The effect of human activity noise on the acoustic quality in open plan office
DEFF Research Database (Denmark)
Dehlbæk, Tania Stenholt; Jeong, Cheol-Ho; Brunskog, Jonas
2016-01-01
A disadvantage of open plan offices is the noise annoyance. Noise problems in open plan offices have been dealt with in several studies, and standards have been set up. Still, what has not been taken into account is the effect of human activity noise on acoustic conditions. In this study......, measurements of the general office noise levels and the room acoustic conditions according to ISO 3382-3 have been carried out in five open plan offices. Probability density functions of the sound pressure level have been obtained, and the human activity noise has been identified. Results showed a decrease...... in STI-values including the human activity noise compared to STI-values including only technical background noise as the standard recommends. Furthermore, at 500 Hz a regression analysis showed that the density of people in an room, absorption area, reverberation time as well as the ISO 3382-3 parameter...
-
Effects of office innovation on office workers' health and performance
Meijer, Eline M.; Frings-Dresen, Monique H. W.; Sluiter, Judith K.
2009-01-01
The implementation of an innovative office concept (e.g. open-plan, flexible workplaces and a paperless office concept) on health and productivity among office workers was evaluated with questionnaires of 138 workers at baseline and 6 and 15 months afterwards. Work-related fatigue, general health,
-
Hikmet Hassa; Basar Tekin; H. Mete Tanir; Bulent Cakmak
2007-01-01
Although hysteroscopy has evolved in recent years, its use in the office setting was not made practical until early 1980s with the introduction of small caliber hysteroscopes of less than 5- mm outer diameter.This innovation simplifies ambulatory uterine exploration and the office evaluation of patients with abnormal uterine bleeding. This article reviews current trends in office hysteroscopy and its areas of application in different forms of gynecological problems.
-
Energy Technology Data Exchange (ETDEWEB)
NONE
1999-02-01
The Department prepared the Fiscal Year 1998 Accountability Report to combine critical financial and program performance information in a single report. The Department`s consolidated financial statements and the related audit reports are included as major components of the Accountability Report. The Office of Inspector General audited the Department`s consolidated financial statements as of and for the years ended September 30, 1998 and 1997. In the opinion of the Office of Inspector General, except for the environmental liabilities lines items in Fiscal year 1998, these financial statements present fairly, in all material respects, the financial position of the Department as of September 30, 1998 and 1997, and its consolidated net cost, changes in net position, budgetary resources, financing activities, and custodial activities for the years then ended in conformity with Federal accounting standards. In accordance with Government Auditing Standards, the Office of Inspector General issued a separate report on the Department internal controls. This report discusses needed improvements to the environmental liabilities estimating process and the reporting of performance measure information.
-
2010-03-05
... DEPARTMENT OF HEALTH AND HUMAN SERVICES National Institutes of Health Office of Biotechnology... meeting, please contact Ms. Laurie Lewallen, Advisory Committee Coordinator, Office of Biotechnology...: March 1, 2010. Amy P. Patterson, Director, Office of Biotechnology Activities, National Institutes of...
-
Marmel, Elaine
2013-01-01
A basic introduction to learn Office 2013 quickly, easily, and in full color Office 2013 has new features and tools to master, and whether you're upgrading from an earlier version or using the Office applications for the first time, you'll appreciate this simplified approach. Offering a clear, visual style of learning, this book provides you with concise, step-by-step instructions and full-color screen shots that walk you through the applications in the Microsoft Office 2013 suite: Word, Excel, PowerPoint, Outlook, and Publisher.Shows you how to tackle dozens of Office 2013
-
Directory of Open Access Journals (Sweden)
Hikmet Hassa
2007-06-01
Full Text Available Although hysteroscopy has evolved in recent years, its use in the office setting was not made practical until early 1980s with the introduction of small caliber hysteroscopes of less than 5- mm outer diameter.This innovation simplifies ambulatory uterine exploration and the office evaluation of patients with abnormal uterine bleeding. This article reviews current trends in office hysteroscopy and its areas of application in different forms of gynecological problems.
-
Vehicle Technologies Office FY 2017 Budget At-A-Glance
Energy Technology Data Exchange (ETDEWEB)
None
2016-03-01
Transportation accounts for two-thirds of U.S. petroleum use, and on-road vehicles are responsible for nearly 85% of this amount. U.S. dependence on petroleum affects the national economy and potential for future growth—making it a high-value opportunity for change. The Vehicle Technologies Office (VTO) develops and overcomes barriers to the widespread use of advanced highway transportation technologies that reduce petroleum consumption and greenhouse gas emissions, while meeting or exceeding vehicle performance expectations.
-
28 CFR 0.118 - Office of Chief Administrative Hearing Officer.
2010-07-01
... Officer. 0.118 Section 0.118 Judicial Administration DEPARTMENT OF JUSTICE ORGANIZATION OF THE DEPARTMENT OF JUSTICE Executive Office for Immigration Review § 0.118 Office of Chief Administrative Hearing... Law Judges in performance of their duties in accordance with 8 U.S.C. 1324 A and B. ...
-
CPAs in Mississippi: Communication Skills and Software Needed by Entry-Level Accountants
Bunn, Phyllis C.; Barfit, Laurie A.; Cooper, Jan
2005-01-01
The purpose of this paper was to determine what communication skills are considered most important by employers in the accounting profession as well as to determine the general office, income tax, and bookkeeping software packages used by CPA firms in Mississippi. The data was collected by means of an electronic five-point Likert-type survey…
-
Thompson, Moriah S; Hartman, Tyler M; Sztajnkrycer, Matthew D
Little is known about occupational fatalities among tactical officers. A greater understanding of such injuries is needed to improve officer safety. The purpose of this study was to provide a descriptive analysis of line-of-duty deaths secondary to felonious assault during tactical incidents. Retrospective analysis was performed of open-source de-identified Federal Bureau of Investigation Uniform Crime Reporting Law Enforcement Officers Killed and Assaulted (LEOKA) data inclusive of the years 1996-2014. Officers were included if the fatal injury occurred during operations by a Special Weapons and Tactics (SWAT) team, fugitive task force, narcotics task force, or if the LEOKA narrative described the event as a tactical situation. Of 1,012 officer deaths during the study period, 57 (5.6%) involved tactical officers. On average (± standard deviation), victim officers were 37.3 ± 7.8 years of age at the time of death, with 11.7 ± 6.6 years of law enforcement experience. High-risk warrant service accounted for 63.2% of fatalities. A single officer was killed in 91.2% of incidents; 49.1% of cases involved injuries to other officers. The majority of officers (59.6%) killed were the first officer(s) to enter the scene. The most commonly identified cause of death was head trauma (n = 28). Chest trauma accounted for 14 deaths; 10 (71.4%) sustained an entry wound via the ballistic vest armhole. Where recorded, 52.0% of officers died within the first hour of injury. The provision or nature of buddy care, tactical emergency medical services (EMS) care, or conventional EMS care was rarely noted. Tactical officer deaths most commonly occur during high-risk warrant service, and most often involve the first officer(s) to enter a scene, suggesting an opportunity for improved operational tactics. The frequency of fatal axillary penetration suggests the opportunity for ballistic protection redesign. Information is lacking regarding on-scene care, limiting the ability to determine
-
Banking Accounting Practices “Humanist” (P.31-38
Directory of Open Access Journals (Sweden)
Nanang Shonhadji
2017-02-01
Full Text Available Humanism is a universal value that should be attached to all forms and operational activities of the bank because the bank’s main business is to provide service to humanity. The purpose of this study was to determine the humanist banking practice. The use of qualitative methods with a phenomenological approach that involve an account officer and marketing staff as key informants. In-depth interviews conducted to obtain comprehensive information. The results of the study informs that the banking practice in the lending and the funding activities were still oriented to material interests or to achieve maximum profit with unbalanced position. It caused the values of humanism in the form of truth and equitable negated by bank stakeholder. The results of this study also found that there are two forms of awareness is needed in the value of accountability in the process of funding and lending activities to customers humanistic were the awareness of responsibility to themselves and to God. Keywords: Humanism, Bank accounting, Phenomenology,Qualitative
-
Withee, Ken
2012-01-01
The information you need to create a virtual office that can be accessed anywhere Microsoft Office 365 is a revolutionary technology that allows individuals and companies of all sizes to create and maintain a virtual office in the cloud. Featuring familiar Office Professional applications, web apps, Exchange Online, and Lync Online, Office 365 offers business professionals added flexibility and an easy way to work on the go. This friendly guide explains the cloud, how Office 365 takes advantage of it, how to use the various components, and the many possibilities offered by Office 365. It provi
-
GATEWAY Demonstrations: OLED Lighting in the Offices of DeJoy, Knauf & Blood, LLP
Energy Technology Data Exchange (ETDEWEB)
Miller, Naomi J. [Pacific Northwest National Lab. (PNNL), Richland, WA (United States)
2017-07-24
At the offices of the accounting firm of DeJoy, Knauf & Blood, LLP in Rochester, NY, the GATEWAY program evaluated a new lighting system that incorporates a number of different OLED luminaires. Evaluation of the OLED products included efficacy performance, field measurements of panel color, flicker measurements, and staff feedback.
-
Perception of Business People on the Evolution of the Accountant Profile
Directory of Open Access Journals (Sweden)
Gisele Cristina Plachi Virtuoso
2018-04-01
Full Text Available The objective of this work was to analyse the perception of business people on the evolution of the Accountant profile, considering the significant increase of it´s importance with the advent of international accounting standards. Therefore the following question was elaborated: what the perception of business people on the evolution of the Accountant profile? As for the methodological procedures, this study is classified as quantitative according to the approach, descriptive regarding the objectives and as a survey of the procedures. The data collection was done through the questionary containing eighteen closed questions and validated by three teachers in the area. A universe of 62 entrepreneurs, clients of an accounting office in the city of São José, state of Santa Catarina, was searched by e-mail, created through the tool google forms, and a sample of 53 (fifty three respondents, representing 85% of the population surveyed. The main results pointed that the business people perceive this evolution in the accounting professional profile, consider he essential for the business and would keep the accounting writing if they were not obliged. However, international accounting standards were not considered influential in the evolution of the Accountant profile and there are limitations on the use of their competences by business people.
-
76 FR 53935 - Delegation Authority for the Office of the Chief Financial Officer
2011-08-30
... Office of the Chief Financial Officer AGENCY: Office of the Secretary, HUD. ACTION: Notice of delegation of authority. SUMMARY: In this notice, the Secretary of HUD, pursuant to the Chief Financial Officers Act of 1990 (CFO Act), which established the position of the Chief Financial Officer within HUD, is...
-
41 CFR 109-25.104 - Acquisition of office furniture and office machines.
2010-07-01
... furniture and office machines. 109-25.104 Section 109-25.104 Public Contracts and Property Management... furniture and office machines. DOE offices and designated contractors shall make the determination as to whether requirements can be met through the utilization of DOE owned furniture and office machines. ...
-
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.
-
Accountability report. Fiscal Year 1996, Volume 2
International Nuclear Information System (INIS)
1997-01-01
This report consolidates several performance-related reports into a single financial management report. Information in this report includes information previously reported in the following documents: (1) US Nuclear Regulatory Commission's (NRC's) annual financial statement, (2) NRC Chairman's annual report to the President and the Congress, and (3) NRC Chairman's semiannual report to Congress on management decisions and final actions on Office of Inspector General audit recommendations. This report also contains performance measures. The report is organized into the following subtopics: information about the US NRC, program performance, management accountability, and the audited financial statement for Fiscal Year 1996. 19 figs., 4 tabs
-
76 FR 53939 - Order of Succession for the Office of the Chief Financial Officer
2011-08-30
... Office of the Chief Financial Officer AGENCY: Office of the Secretary, HUD. ACTION: Notice of Order of... Chief Financial Officer. This Order of Succession supersedes all prior Orders of Succession for the Office of the Chief Financial Officer. DATES: Effective Date: August 19, 2011. FOR FURTHER INFORMATION...
-
2012-09-13
... DEPARTMENT OF VETERANS AFFAIRS [OMB Control No. 2900-0017] Agency Information Collection (Annual-Final Report and Account) Activities Under OMB Review AGENCY: Veterans Benefits Administration...), Department of Veterans Affairs, will submit the collection of information abstracted below to the Office of...
-
... for Children & Families Office of Child Care By Office Administration for Native Americans (ANA) Administration on Children, ... about the Child Care Rule > What is the Office of Child Care (OCC)? The Office of Child ...
-
2010-10-01
.... (2) Such accounting shall contain the name and address of the person or agency to whom the disclosure... purpose of this part, the system of accounting for disclosures is not a system of records under the... request access to an accounting of disclosures of a record. The subject individual shall make a request...
-
International Nuclear Information System (INIS)
Cowle, E.S.; Hall, L.D.; Koss, P.; Saheb, E.; Setrakian, V.
1995-01-01
This paper addresses the viability of multi-office project engineering as has been made possible in a large part by the computer age. Brief discussions are provided on two past projects describing the authors' initial efforts at multi-office engineering, and an in-depth discussion is provided on a current Bechtel project that demonstrates their multi-office engineering capabilities. Efficiencies and cost savings associated with executing an engineering project from multiple office locations was identified as a viable and cost-effective execution approach. The paper also discusses how the need for multi-office engineering came about, what is required to succeed, and where they are going from here. Furthermore, it summarizes the benefits to their clients and to Bechtel
-
Annual report and accounts 1991/92
International Nuclear Information System (INIS)
1992-01-01
The primary objective of British Nuclear Fuels plc (BNFL) is to supply a safe and efficient nuclear fuel cycle service. Springfields near Preston is the site of our fuel manufacturing operations, while Capenhurst near Chester is responsible for uranium enrichment. We reprocess irradiated nuclear fuel at Sellafield in West Cumbria, the site also of our multi-million pound investment programme which includes the Thermal Oxide Reprocessing Plant (THORP) and a range of facilities for the treatment and storage of waste produced during reprocessing operations. We also operate two nuclear power stations -Calder Hall on the Sellafield site and Chapelcross in Southern Scotland. Risley in Cheshire is the focus for our engineering design activities and the Company's Central Services Unit. The Head Office is also based at Risley. Fuel cycle services associated with the production of nuclear-generated electricity accounts for around 90% of our work. The report includes the chairman's review of the year, the Chief Executive's Report and summaries of the activities of the UK Group, International Group, Engineering Group and the Central Services Unit. The accounts are presented. (author)
-
Verde-Tinoco, Selene; Santana-Miranda, Rafael; Gutiérrez-Escobar, Romel; Haro, Reyes; Miranda-Ortiz, Joana; Berruga-Fernandez, Talia; Jimenez-Correa, Ulises; Poblano, Adrián
2017-01-01
Reduced sleep to increase work hours is common among police officers, when this situation is combined with Obstructive sleep apnea/hypopnea syndrome (OSAHS), health consequences are greater, therefore we believe there is a need of research for these alterations. The aim of this study was to measure the changes in sleep architecture (SA) in police officers who currently have Night shift work (NSW) and OSAHS. We compared SA in 107 subjects divided in three groups: the first group included police officers with NSW and severe OSAHS (n = 48); the second group were non-police officers with diurnal work time and severe OSAHS (n = 48) and the third group was formed by healthy controls (n = 11). Polysomnography (PSG) variables and Epworth sleepiness scale (ESS) scores were compared. SA was more disrupted in the group of police officers with NSW and OSAHS than in patients with OSAHS only and in the control group. Police officers with NSW and OSAHS presented an increased number of electroencephalographic activations, apnea/hypopnea index, and sleep latency, and showed lower scores of oxygen saturation, and in the ESS. Multivariate analysis revealed significant influence of age and Body mass index (BMI). Data suggested with caution an additive detrimental effect of NSW and OSAHS in SA and ESS of police officers. However age and BMI must be also taken into account in future studies.
-
Public Accounting Firm Switching on the Companies Listed in IDX
Directory of Open Access Journals (Sweden)
Nurul Nurul
2017-03-01
Full Text Available The purpose of this study is to determine the probability of the changes of upgrade, downgrade, and same grade public accounting firms predicted by prior audit opinion, growth rate of the client, public ownership and financial distress. The population in this study is manufacturing companies listed in Indonesia Stock Exchange for year of 2010-2015 which consist of 144 companies. The sampling technique is a purposive sampling method which results for 24 companies. Analysis method uses descriptive statistics and multinomial logistic regression analysis. The results of this study showed that the variables of prior audit opinion, growth rate of client, and financial distress could predict the probability of the changes of upgrade, downgrade and same grade public accounting firms. Meanwhile, public ownership variable could not predict the probability of the changes of upgrade, downgrade and same grade public accounting firms. It can be concluded that to predict the change of public accountant office can be performed by paying attention to prior audit opinion, clients growth rate, and financial distress.
-
Annual Report 2008 -- Office of the Chief Financial Officer (OCFO)
Energy Technology Data Exchange (ETDEWEB)
Fernandez, Jeffrey
2008-12-22
It is with great pleasure that I present to you the 2008 Chief Financial Officer's Annual Report. The data included in this report has been compiled from the Budget Office, the Controller, Procurement and Property Management and the Sponsored Projects Office. Also included are some financial comparisons with other DOE Laboratories and a glossary of commonly used acronyms.
-
Physician offices marketing: assessing patients' views of office visits.
Emmett, Dennis; Chandra, Ashish
2010-01-01
Physician offices often lack the sense of incorporating appropriate strategies to make their facilities as marketer of their services. The patient experience at a physician's office not only incorporates the care they receive from the physician but also the other non-healthcare related aspects, such as the behavior of non-health professionals as well as the appearance of the facility itself. This paper is based on a primary research conducted to assess what patients assess from a physician office visit.
-
2010-06-01
Acquisition Research Program BIM Building Information Modeling COR Contracting Officer Representative DoD Department of Defense FPDS...WBS), performance work statements (PWS) and statement of work (SOW), market research, budget and cost estimates, determining contract type, and...contracting within this project. The recurrent best practices in contracting among all sources emphasized planning, defining requirements, market research
-
The disproportionate growth of office-based atherectomy.
Mukherjee, Dipankar; Hashemi, Homayoun; Contos, Brian
2017-02-01
The purpose of this study was to evaluate the trends in procedure volume, clinical sites of care, and Medicare expenditure for peripheral vascular interventions (PVIs) for lower extremity occlusive disease since the Centers for Medicare and Medicaid Services instituted reimbursement policy changes that broadened payment for procedures performed in physician-owned office-based laboratories (OBLs). We analyzed fee-for-service Medicare claims data from 2011 to 2014 to obtain the frequency of use of PVI by type, care setting, and physician specialty. We also assessed changes in the total Medicare cost for PVI by setting. There was a 60% increase in atherectomy cases among Medicare beneficiaries between 2011 and 2014. During the same period, OBLs experienced a 298% increase in atherectomy volume vs a 27% increase in hospital outpatient settings and an 11% decrease for inpatient hospital settings. In 2014, OBLs were the most common setting for atherectomy. Nonatherectomy PVIs grew more modestly at just 3% but also experienced site of care shifts. Vascular surgeons and cardiologists accounted for the majority of office-based PVIs in 2014. Total Medicare costs for PVIs increased 18% from 2011 to 2014. Hospital inpatient costs declined 1%, whereas costs for hospital outpatient PVIs increased by 41% and physician office costs increased by 258%. The migration of revascularization procedures for lower extremity peripheral arterial occlusive disease continues from the inpatient to the outpatient setting and especially to OBLs. Increased use of atherectomy in all segments of the lower extremity arterial system has been observed, particularly in OBLs, without substantial evidence in the literature of increased efficacy compared with standard angioplasty with or without stenting. Generous Medicare reimbursement for in-office atherectomy procedures is likely contributing to the volume shifts observed. Copyright © 2016 Society for Vascular Surgery. Published by Elsevier Inc. All
-
2010-01-01
... officer and chief financial officer. 1710.17 Section 1710.17 Banks and Banking OFFICE OF FEDERAL HOUSING... Corporate Practices and Procedures § 1710.17 Certification of disclosures by chief executive officer and chief financial officer. The chief executive officer and the chief financial officer of an Enterprise...
-
The ophthalmologist's office: planning and practice. Getting paid and completing insurance forms.
Byron, H M
1975-01-01
This chapter describes a systematic approach to the art of collection for services rendered, based primarily on a pay-as-you-go philosophy. A system of internal office-controlled billing, timed so that the statements reach the patients on the last day of the billing month instead of the first day of the following month, unequivocally works more smoothly in the author's office than external computerized billing did. Suggestions to effect and maintain a collection ratio of at least 95 percent have been enumerated. The use of a new statement-and-insurance form facilitates billing, keeping ahead of insurance applications for patients, and advising the front office of other internal tasks to be performed. Finally, the importance of the general ledger, under the supervision of the ophthalmologist's accountant and in conjunction with a control procedure (employing the daily master appointment page attached to the ophthalmologist's personal worksheet) is stressed, in order to safeguard the physician's revenue.
-
76 FR 67472 - Order of Succession for the Office of the Chief Information Officer
2011-11-01
...: Juanita Galbreath, Deputy Chief Information Officer for Cyber Security and Privacy, Office of the Chief...) Deputy Chief Information Officer, for IT Operations; (3) Deputy Chief Information Officer, for Cyber Security and Privacy; (4) Deputy Chief Information Officer, for Business and IT Modernization. These...
-
Streynsham Master's office: accounting for collectivity, order and authority in 17th-century India
Ogborn , Miles
2006-01-01
Abstract This paper examines the uses of writing in early modern global trade in order to argue for the constitutive role of inscription practices in the making of the social and spatial relations of mercantile capitalism. At the heart of this is a detailed study of the reform of the accounting and bookkeeping practices of the English East India Company at Fort St George carried out by Streynsham Master ...
-
Fermilab Education Office - FAQ
Search The Education Office FAQ - Frequently Asked Questions Click on the question to see the answer and the difference between the Education Office and the Lederman Science Center? The Education Office is store selling logo items and science toys. The Education Office staff works on both the 15th floor of
-
Nuclear materials control and accountability internal audit program
International Nuclear Information System (INIS)
Barham, M.A.; Abbott, R.R.
1991-01-01
This paper reports that the Department of Energy Order (DOE) 5633.3, Control and Accountability for Nuclear Materials, includes several requirements for development and implementation of an internal audit program. Martin Marietta Energy System, Inc., manages five sites in Tennessee, Kentucky, and Ohio for the DOE Field Office, Oak Ridge and has a Central Nuclear Materials Control and Accountability (NMC and A) Manager with matrixed responsibility for the NMC and A program at the five sites. The Energy Systems Central NMC and A Manager has developed an NMC and A Internal Audit Handbook which defines the functional responsibilities, performance criteria, and reporting and documentation requirements for the Energy Systems NMC and A Internal Audit Program. The initial work to develop and implement these standards was tested at the K-25 Site when the site hired an internal auditor to meet the DOE requirements for an NMC and A Internal Audit program
-
Lawyer Accountability in Public Bid
Directory of Open Access Journals (Sweden)
Adriana da Costa Ricardo Schier
2015-12-01
Full Text Available The present article aims to analyze the main fundamentals and the positioning of the courts about the responsibility of the public official who acts as referee in public procurements. In other words, the aim is an analysis of current decisions of the Court of Auditors of the Union and of the Supreme Court regarding the accountability of public advocate when issuing legal opinion concerning any hiring process in the public sector. In this way, will address some constitutional aspects that give the competence of members to this exercise carefully the general norms of law and the Attorney General's Office. This analysis will be examinated using as a basis the 1988 Federal Constitution, decisions of the Court of Auditors of the Union Decisions by the Supreme Court and doctrine.
-
Occupational stress, anxiety and coping strategies in police officers.
Acquadro Maran, D; Varetto, A; Zedda, M; Ieraci, V
2015-08-01
Studies on occupational stress have shown that police officers are exposed to stressful events more often than other workers and this can result in impaired psychosocial well-being and physical health. To measure the level of stress experienced, the consequences in terms of anxiety and the coping strategies adopted in a sample of police officers working in a large city in northern Italy. We used the Police Stress Questionnaire and the Distress Thermometer to measure occupational stress, the State-Trait Anxiety Inventory to measure anxiety and the Brief COPE questionnaire to measure coping strategies. Six hundred seventeen police officers completed the questionnaire, a response rate of 34%. Differences between genders, sectors and roles emerged, but overall the study population generally demonstrated good use of positive coping strategies. Women in all operational service roles were more vulnerable to both organizational and operational stressors than men (P occupational stress should take into account gender, role and type of work. Tailored training courses and support programmes could be useful and effective tools for preventing stress before it becomes chronic. © The Author 2015. Published by Oxford University Press on behalf of the Society of Occupational Medicine. All rights reserved. For Permissions, please email: journals.permissions@oup.com.
-
76 FR 69031 - Order of Succession for the Office of the Chief Human Capital Officer
2011-11-07
... Office of the Chief Human Capital Officer AGENCY: Office of the Chief Human Capital Officer, HUD. ACTION: Notice of order of succession. SUMMARY: In this notice, the Chief Human Capital Officer for the... Human Capital Officer. DATES: Effective Date: October 20, 2011. FOR FURTHER INFORMATION CONTACT: Lynette...
-
A generalized window energy rating system for typical office buildings
Energy Technology Data Exchange (ETDEWEB)
Tian, Cheng; Chen, Tingyao; Yang, Hongxing; Chung, Tse-ming [Research Center for Building Environmental Engineering, Department of Building Services Engineering, The Hong Kong Polytechnic University, Hong Kong (China)
2010-07-15
Detailed computer simulation programs require lengthy inputs, and cannot directly provide an insight to relationship between the window energy performance and the key window design parameters. Hence, several window energy rating systems (WERS) for residential houses and small buildings have been developed in different countries. Many studies showed that utilization of daylight through elaborate design and operation of windows leads to significant energy savings in both cooling and lighting in office buildings. However, the current WERSs do not consider daylighting effect, while most of daylighting analyses do not take into account the influence of convective and infiltration heat gains. Therefore, a generalized WERS for typical office buildings has been presented, which takes all primary influence factors into account. The model includes embodied and operation energy uses and savings by a window to fully reflect interactions among the influence parameters. Reference locations selected for artificial lighting and glare control in the current common simulation practice may cause uncompromised conflicts, which could result in over- or under-estimated energy performance. Widely used computer programs, DOE2 and ADELINE, for hourly daylighting and cooling simulations have their own weaknesses, which may result in unrealistic or inaccurate results. An approach is also presented for taking the advantages of the both programs and avoiding their weaknesses. The model and approach have been applied to a typical office building of Hong Kong as an example to demonstrate how a WERS in a particular location can be established and how well the model can work. The energy effect of window properties, window-to-wall ratio (WWR), building orientation and lighting control strategies have been analyzed, and can be indicated by the localized WERS. An application example also demonstrates that the algebraic WERS derived from simulation results can be easily used for the optimal design of
-
Perceived office environments and occupational physical activity in office-based workers.
Sawyer, A; Smith, L; Ucci, M; Jones, R; Marmot, A; Fisher, A
2017-06-01
Individuals in office-based occupations have low levels of physical activity but there is little research into the socio-ecological correlates of workplace activity. To identify factors contributing to office-based workers' perceptions of the office environment and explore cross-sectional relationships between these factors and occupational physical activity. Participants in the Active Buildings study reported perceptions of their office environment using the Movement at Work Survey. A principal component analysis (PCA) was conducted on survey items. A sub-sample wore the ActivPAL3TM accelerometer for ≥3 workdays to measure occupational step count, standing, sitting and sit-to-stand transitions. Linear regression analyses assessed relationships between environmental perceptions and activity. There were 433 participants, with accelerometer data available for 115 participants across 11 organ izations. The PCA revealed four factors: (i) perceived distance to office destinations, (ii) perceived office aesthetics and comfort, (iii) perceived office social environment and (iv) perceived management discouragement of unscheduled breaks. Younger participants perceived office destinations as being closer to their desk. Younger and female participants perceived more positive office social environments; there were no other socio-demographic differences. Within the sub-sample with accelerometer data, perceived discouragement of breaks by management was related to occupational step count/hour (B = -64.5; 95% CI -109.7 to -19.2). No other environmental perceptions were related to activity or sitting. Perceived managerial discouragement of breaks could be related to meaningful decreases in occupational step count. Future research should aim to elucidate the role of the workplace socio-cultural environment in occupational walking, with a focus on the role of management. © The Author 2017. Published by Oxford University Press on behalf of the Society of Occupational Medicine. All
-
Best Practices Guide for High-Performance Indian Office Buildings
Energy Technology Data Exchange (ETDEWEB)
Singh, Reshma [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States); Sartor, Dale [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States); Ghatikar, Girish [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States)
2013-04-01
This document provides best practice guidance and energy- efficiency recommendations for the design, construction, and operation of high-performance office buildings in India. Through a discussion of learnings from exemplary projects and inputs from experts, it provides recommendations that can potentially help achieve (1) enhanced working environments, (2) economic construction/faster payback, (3) reduced operating costs, and (4) reduced greenhouse gas (GHG) emissions. It also provides ambitious (but achievable) energy performance benchmarks, both as adopted targets during building modeling (design phase) and during measurement and verification (operations phase). These benchmarks have been derived from a set of representative best-in-class office buildings in India. The best practices strategies presented in this guide would ideally help in delivering high-performance in terms of a triad—of energy efficiency, cost efficiency, and occupant comfort and well-being. These best practices strategies and metrics should be normalized—that is, corrected to account for building characteristics, diversity of operations, weather, and materials and construction methods.
-
2011-07-21
... done when specified events occur. Recordkeeping for nuclear material accounting and control information... done through the U.S. State system (Nuclear Materials Management and Safeguards System, collected under...: Submission for the Office of Management and Budget (OMB) Review; Comment Request AGENCY: Nuclear Regulatory...
-
Accountability report. Fiscal Year 1996, Volume 2
Energy Technology Data Exchange (ETDEWEB)
NONE
1997-05-01
This report consolidates several performance-related reports into a single financial management report. Information in this report includes information previously reported in the following documents: (1) US Nuclear Regulatory Commission`s (NRC`s) annual financial statement, (2) NRC Chairman`s annual report to the President and the Congress, and (3) NRC Chairman`s semiannual report to Congress on management decisions and final actions on Office of Inspector General audit recommendations. This report also contains performance measures. The report is organized into the following subtopics: information about the US NRC, program performance, management accountability, and the audited financial statement for Fiscal Year 1996. 19 figs., 4 tabs.
-
Survey procedure: Control and accountability of nuclear materials
International Nuclear Information System (INIS)
Van Ness, H.
1987-02-01
This procedure outlines the method by which the Department of Energy (DOE) San Francisco Operations Office (SAN) will plan and execute periodic field surveys of the Material Control and Accountability (MC and A) program and practices at designated contractors' facilities. The surveys will be conducted in accordance with DOE Order 5630.7, Control and Accountability of Nuclear Materials Surveys (7/8/81) to ascertain compliance with applicable DOE Orders and SAN Management Directives in the 5630 series, as well as the adequacy of the contractor's program and procedures. Surveys will be conducted by the Safeguards and Security Division of DOE-SAN. The survey team will review and evaluate the adequacy of the contractor's procedures and practices for nuclear material control and accounting by means of physical inventory, internal control, measurement and statistics, material control indicators, records and reports, and personnel training. The survey will include an audit of records and reports, observation of inventory procedures, an independent test of the inventory and a review and evaluation of the inventory differences, accidental losses, and normal operational losses as applicable to the facility to be surveyed
-
Directory of Open Access Journals (Sweden)
Selene Verde-Tinoco
Full Text Available Introduction: Reduced sleep to increase work hours is common among police officers, when this situation is combined with Obstructive sleep apnea/hypopnea syndrome (OSAHS, health consequences are greater, therefore we believe there is a need of research for these alterations. The aim of this study was to measure the changes in sleep architecture (SA in police officers who currently have Night shift work (NSW and OSAHS. Methods: We compared SA in 107 subjects divided in three groups: the first group included police officers with NSW and severe OSAHS (n = 48; the second group were non-police officers with diurnal work time and severe OSAHS (n = 48 and the third group was formed by healthy controls (n = 11. Polysomnography (PSG variables and Epworth sleepiness scale (ESS scores were compared. Results: SA was more disrupted in the group of police officers with NSW and OSAHS than in patients with OSAHS only and in the control group. Police officers with NSW and OSAHS presented an increased number of electroencephalographic activations, apnea/hypopnea index, and sleep latency, and showed lower scores of oxygen saturation, and in the ESS. Multivariate analysis revealed significant influence of age and Body mass index (BMI. Conclusions: Data suggested with caution an additive detrimental effect of NSW and OSAHS in SA and ESS of police officers. However age and BMI must be also taken into account in future studies.
-
Near real-time accountability system at the Oak Ridge Y-12 Plant
International Nuclear Information System (INIS)
Combs, S.W.
1985-05-01
The Oak Ridge Y-12 Plant maintains a nuclear materials control and accountability system on a computerized network identified as DYMCAS (Dynamic Special Nuclear Materials Control and Accountability System). This near real-time system was initiated in 1976 and brought on line as the offical accountability system at Y-12 in April 1982. The system was designed to assist in the detection of diversion of special nuclear material and to provide timely and accurate accountability data for both routine and emergency inventory activities. In the approximately two and one-half years of on-line operation, the system has functioned quite satisfactorily in response to both routine and non-routine situations. The system remains dynamic in the sense that it is still being modified and upgraded to improve its response capability to the ever-evolving set of safeguards scenarios. This paper will discuss the development, operation, and future of the DYMCAS. 4 refs
-
2010-10-01
..., auditing and finance; management services and data processing; personnel and labor relations; legal and... on corporate income or payrolls; and other (accounts XX-63-01, XX-63-86, XX-63-87, XX-63-91, XX-63-92..., auditing and finance; management services and data processing; personnel and labor relations; legal and...
-
1997-01-01
NASA is piloting fiscal year (FY) 1997 Accountability Reports, which streamline and upgrade reporting to Congress and the public. The document presents statements by the NASA administrator, and the Chief Financial Officer, followed by an overview of NASA's organizational structure and the planning and budgeting process. The performance of NASA in four strategic enterprises is reviewed: (1) Space Science, (2) Mission to Planet Earth, (3) Human Exploration and Development of Space, and (4) Aeronautics and Space Transportation Technology. Those areas which support the strategic enterprises are also reviewed in a section called Crosscutting Processes. For each of the four enterprises, there is discussion about the long term goals, the short term objectives and the accomplishments during FY 1997. The Crosscutting Processes section reviews issues and accomplishments relating to human resources, procurement, information technology, physical resources, financial management, small and disadvantaged businesses, and policy and plans. Following the discussion about the individual areas is Management's Discussion and Analysis, about NASA's financial statements. This is followed by a report by an independent commercial auditor and the financial statements.
-
Tensions and Fissures: The Politics of Standardised Testing and Accountability in Ontario, 1995-2015
Pinto, Laura Elizabeth
2016-01-01
While Ontario has received international accolades for its enactment of province-wide standardised testing upon the formation of the Education Quality and Accountability Office (EQAO), a closer look at provincial assessments over a 20-year span reveals successes as well as systemic tensions and fissures. The purpose of this paper is twofold.…
-
Directory of Open Access Journals (Sweden)
İsmail Erkan Çelik
2016-02-01
Full Text Available Many reasons lie at the base of all financial crises from the past to the present. If we take into consideration the 2008 subprime mortgage crisis, the only reason cannot be mortgage loans. But the mortgage issue continued to advance and created several other problems. Definitely, the source of mortgage loans problem also had many roots. One of the reasons was the lack of correct use of accounting principles and auditing. This is a strong proof and indicator that, there are many accounting based reasons behind the occurrence of the financial crises. Many examples can be given showing moving away from the basic principles of accounting rules and the general accounting concepts. Moreover, institutions being not fully independent, running creative accounting practices, having problems with fair valuation and transparency issues, presenting unreal financial reports, and sharing misleading audit reports are all related to financial crises.Furthermore, specific businesses and people abuse accounting rules, standards and related legislation for the sake of their own interests. Accounting and finance history has shown us that, even audit institutions, credit institutions and rating agencies are getting unfair advantages and generating unethical cash by making intentional accounting and finance errors, which is actually categorized as fraud.The aim of this study is to analyze financial crises and to determine if accounting practices have any relationship with financial crises. The research investigated an oil company’s financial and operational indicators before and after the 2008 financial crises with related tables and figures. Also, an interview was run with the company’s accounting officer. Based on the statements of firm’s accounting officer, correct accounting practices defended firm from several negative effects of the 2008 financial crisis.
-
The Analysis of Applying Different Coolants for Cooling Systems in the Office Building
Directory of Open Access Journals (Sweden)
Rasa Kanapienytė
2011-12-01
Full Text Available The paper analyzes air conditioning systems of different coolants on the basis of an example of a typical office building. Depending on the type of a coolant fan coil unit, active chilled beams, variable refrigerant volumes and air cooling systems were designed. The article suggests hydraulic and aerodynamic calculations and evaluates initial investments, energy expenditures and operating costs of the compared systems. Considering economic calculations, the pay-back time of the systems was assessed and the sensitivity analysis of electricity prices was carried out. The results of the conducted investigation show the most appropriate analysed system for office buildings taking into account the efficient use of electricity and initial investments.Article in Lithuanian
-
2013-07-15
... media. RETRIEVABILITY: Name, Social Security number or case number. SAFEGUARDS: All Office of Inspector... may contain names, dates of birth, passport numbers, Social Security numbers, account numbers and... response to a subpoena issued by an independent Federal agency having the power to subpoena records of...
-
Ramey, Sandra L.; Downing, Nancy R.; Franke, Warren D.; Perkhounkova, Yelena; Alasagheirin, Mohammad H.
2011-01-01
Law enforcement officers suffer higher morbidity and mortality rates from all causes than the general population. Cardiovascular disease (CVD) accounts for a significant portion of the excess illness, with a reported prevalence as high as 1.7 times that of the general population. To determine which occupational hazards cause this increased risk and morbidity, it is imperative to study law enforcement officers before they retire. The long-range goal of our research is to reduce the incidence of CVD-related illness and death among aging law enforcement officers. The purpose of the present study was to measure pro- and anti-atherogenic inflammatory markers in blood samples from law enforcement officers (n = 71) and determine what types of occupation-related stress correlate with differences in these markers. For each outcome variable of interest, we developed separate regression models. Two groups of potential predictors were examined for inclusion in the models. Selected measures of stress were examined for inclusion in the models, in addition to general covariates, such as gender, ethnicity, years in law enforcement, and body mass index. Our results revealed statistically significant relationships between several physiologic variables and measures of stress. PMID:21362637
-
Radon and thoron concentrations in offices and dwellings of the Gunma prefecture, Japan
International Nuclear Information System (INIS)
Sugino, M.; Tokonami, S.; Zhuo, W.
2005-01-01
A one year survey of indoor radon and thoron concentrations was carried out in offices and dwellings of the Gunma prefecture, Japan. A passive integrating radon and thoron discriminative monitor was used in the survey. The annual mean radon concentration was 22±14 Bq x m -3 , and ranged from 12 to 93 Bq x m -3 among the 56 surveyed rooms. Radon concentration in offices was generally higher than that in the dwellings, with the arithmetic averages of 29 and 17 Bq x m -3 , respectively. Radon concentrations were generally lower in the traditional Japanese wooden houses than those houses built with other building materials. Seasonal variation of indoor radon was also observed in this survey. Compared to summer and autumn, radon concentrations were generally higher in spring and winter. The mean value of thoron to radon ratio was estimated to be 1.3, higher values were observed in the dwellings than in the offices. The annual effective dose from the exposure to indoor radon was estimated to be 0.47 mSv after taking the occupancy factors of offices and dwellings into account. (author)
-
Wang, Wallace
2013-01-01
Office 2013 For Dummies is the key to your brand new Office! Packed with straightforward, friendly instruction, this update to one of the bestselling Office books of all time gets you thoroughly up to speed and helps you learn how to take full advantage of the new features in Office 2013. After coverage of the fundamentals, you'll discover how to spice up your Word documents, edit Excel spreadsheets and create formulas, add pizazz to your PowerPoint presentation, and much more.Helps you harness the power of all five Office 2013 applications: Word, Excel, PowerPoint,
-
Oral Health Care Delivery Within the Accountable Care Organization.
Blue, Christine; Riggs, Sheila
2016-06-01
The accountable care organization (ACO) provides an opportunity to strategically design a comprehensive health system in which oral health works within primary care. A dental hygienist/therapist within the ACO represents value-based health care in action. Inspired by health care reform efforts in Minnesota, a vision of an accountable care organization that integrates oral health into primary health care was developed. Dental hygienists and dental therapists can help accelerate the integration of oral health into primary care, particularly in light of the compelling evidence confirming the cost-effectiveness of care delivered by an allied workforce. A dental insurance Chief Operating Officer and a dental hygiene educator used their unique perspectives and experience to describe the potential of an interdisciplinary team-based approach to individual and population health, including oral health, via an accountable care community. The principles of the patient-centered medical home and the vision for accountable care communities present a paradigm shift from a curative system of care to a prevention-based system that encompasses the behavioral, social, nutritional, economic, and environmental factors that impact health and well-being. Oral health measures embedded in the spectrum of general health care have the potential to ensure a truly comprehensive healthcare system. Published by Elsevier Inc.
-
2010-07-01
... 29 Labor 2 2010-07-01 2010-07-01 false Office. 401.18 Section 401.18 Labor Regulations Relating to Labor OFFICE OF LABOR-MANAGEMENT STANDARDS, DEPARTMENT OF LABOR LABOR-MANAGEMENT STANDARDS MEANING OF TERMS USED IN THIS SUBCHAPTER § 401.18 Office. Office means the Office of Labor-Management Standards...
-
2010-01-01
... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Office. 583.13 Section 583.13 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY DEFINITIONS FOR REGULATIONS AFFECTING SAVINGS AND LOAN HOLDING COMPANIES § 583.13 Office. The term Office means the Office of Thrift Supervision. ...
-
2010-01-01
... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Office. 561.34 Section 561.34 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY DEFINITIONS FOR REGULATIONS AFFECTING ALL SAVINGS ASSOCIATIONS § 561.34 Office. The term Office means the Office as established in section 3 of the...
-
41 CFR 101-25.104 - Acquisition of office furniture and office machines.
2010-07-01
... furniture and office machines. 101-25.104 Section 101-25.104 Public Contracts and Property Management... PROCUREMENT 25-GENERAL 25.1-General Policies § 101-25.104 Acquisition of office furniture and office machines... machines. The acquisition of new items shall be limited to those requirements which are considered...
-
Office Computers: Ergonomic Considerations.
Ganus, Susannah
1984-01-01
Each new report of the office automation market indicates technology is overrunning the office. The impacts of this technology are described and some ways to manage and physically "soften" the change to a computer-based office environment are suggested. (Author/MLW)
-
2009-01-01
20 years ago, in the summer of 1989, an office was created to assist the thousands of users who come to CERN each year, working over the broad range of projects and collaborations. Chris Onions (right), head of the Users’ Office, with Bryan Pattison (left), the Office’s founder.Before the inception of the Users Office, it was common for users to spend at least an entire day moving from office to office in search of necessary documentation and information in order to make their stay official. "Though the Office has undergone various changes throughout its lifetime, it has persisted in being a welcoming bridge to facilitate the installation of visitors coming from all over the world", says Chris Onions, head of the Users Office. This September, the Office will celebrate its 20-year anniversary with a drink offered to representatives of the User community, the CERN management and staff members from the services with whom the Office is involved. &...
-
Effect of noise on comfort in open-plan offices: application of an assessment questionnaire.
Perrin Jegen, N; Chevret, P
2017-01-01
Open-plan offices account for 60% of French office workspaces. The noise levels recorded in this type of environment are much lower than those encountered in industrial workplaces. Nevertheless, surveys show that noise is considered by employees as the main source of discomfort. A first questionnaire dedicated to noise discomfort was produced in 2013 and tested on a panel made up of 217 people working in 7 French companies. Today, it also makes it possible to address the issues of fatigue related to ambient sound, but above all, the survey aims to study the differences in how ambient noise is perceived depending on the type of open-plan office. On the basis of that new version, a second survey has been conducted in 23 open-plan offices, making it possible to collect the responses from 617 employees. Most of the results of the first survey have been confirmed, with an increase in the significance of the statistical analyses. Moreover, French Standard NF S 31-199, which is currently being drafted, establishes a typology of open-plan office spaces according to the types of work done in them. Based on this typology, it appears that when dealing with the impact on noise on workers, a distinction has to be made between the types of open plan offices. Practitioner Summary: Surveys conducted in open-plan offices show that noise is considered by employees as the main source of discomfort even if the noise recorded in this type of environment is not hazardous. This work presents the result of a large survey dedicated to noise discomfort conducted in 23 open-plan offices.
-
ACCOUNTING AND AUDIT OPERATIONS ON CURRENT ACCOUNT
Directory of Open Access Journals (Sweden)
Koblyanska Olena
2018-03-01
Full Text Available Introduction. The article is devoted to theoretical, methodical and practical issues of accounting and auditing of operations on the current account. The purpose of the study is to deepen and consolidate the theoretical and practical knowledge of the issues of accounting and auditing of operations on the current account, identify practical problems with the implementation of the methodology and organization of accounting and auditing of operations on the current account and develop recommendations for the elimination of deficiencies and improve the accounting and auditing. Results. The issue of the relevance of proper accounting and audit of transactions on the current account in the bank is considered. The research of typical operations on the current account was carried out with using of the method of their reflection in the account on practical examples. Features of the audit of transactions on the current account are examined, the procedure for its implementation is presented, and types of abuses and violations that occur while performing operations on the current account are identified. The legal regulation of accounting, analysis and control of operations with cash on current accounts is considered. The problem issues related to the organization and conducting of the audit of funds in the accounts of the bank are analyzed, as well as the directions of their solution are determined. The proposals for determining the sequence of actions of the auditor during the check of cash flow on accounts in the bank are provided. Conclusions. The questions about theoretical, methodological and practical issues of accounting and auditing of operations on the current account in the bank. A study of typical operations with cash on the current account was carried out with the use of the method of their reflection in the accounts and the features of the auditing of cash on the account.
-
Pascual Osés, Maite
2007-01-01
The aim of this project is to develop an auxiliary office chair, which favorably will compete with the existing chairs on the market. Evolutions of ergonomical survey in the work environment and on the configuration of offices require new products which fulfill the requirements properly. In order to achieve it a survey about office chairs has been carried out: types, characteristics, ways of usage and products on the market besides a large antropometrical study and ergonomics related to work ...
-
Office of the Chief Financial Officer 2012 Annual Report
Energy Technology Data Exchange (ETDEWEB)
Williams, Kim [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States)
2013-01-31
Fiscal Year 2012 was a year of progress and change in the Office of the Chief Financial Officer (OCFO) organization. The notable accomplishments outlined below strengthened the quality of the OCFO’s stewardship and services in support of the scientific mission of Lawrence Berkeley National Laboratory (LBNL). Three strategies were key to this progress: organizational transformation aligned with our goals; process redesign and effective use of technology to improve efficiency, and innovative solutions to meet new challenges. Over the next year we will continue to apply these strategies to further enhance our contributions to the Lab’s scientific mission. What follows is the budget, funding and costs for the office for FY 2012.
-
An autonomous photovoltaic system sizing program for office applications in Africa
Herteleer, Bert; Cappelle, Jan; Driesen, Johan
2012-01-01
A spreadsheet tool and underlying model was developed to aid non-expert users in sizing off- or on-grid photovoltaic systems with battery back-up for office applications in Africa. The tool offers the user a number of choices which help in the decision process. The model is based on the concept of energy equivalence and extended by taking into account non-ideal behaviours of photovoltaic system components, modelled as efficiency deviations. The spreadsheet tool uses freely available dat...
-
Regulatory Office for Network Industries
International Nuclear Information System (INIS)
2005-01-01
The main goal of the economic regulation of network industries is to ensure a balance between the interests of consumers and investors and to encourage providing high-quality goods and services. The task of the regulatory authority is to protect the interests of consumers against monopolistic behaviour of regulated enterprises. At the same time, the regulatory office has to protect the interests of investors by giving them an opportunity to achieve an adequate return on their investments. And last, but not least, the regulatory office has to provide regulated enterprises with appropriate incentives to make them function in an efficient and effective manner and to guarantee the security of delivery of energies and related services. All this creates an efficient regulatory framework that is capable of attracting the required amount and type of investments. This also means providing third party access to the grids, the opening of energy markets, the un-bundling of accounts according to production, distribution, transmission and other activities and the establishment of a transparent and stable legislative environment for regulated companies, investors and consumers. Otherwise, in the long run consumers may suffer from a serious deterioration of service quality, although in the short run they are protected against increased prices. Under the Act No. 276/2001 Coll. on Regulation of Network Industries and on amendment of some acts the Office for Regulation of Network Industries has been commissioned to implement the main objectives of regulation of network industries. By network industries the Act No. 276/2001 Coll. on Regulation means the following areas: (a) Production, purchase, transit and distribution of electricity; (b) Production, purchase, transit and distribution of gas; (c) Production, purchase and distribution of heat; (d) Water management activities relating to the operation of the public water supply system or the public sewerage system; (e) Water management
-
'Virtual' central business office: how UMMS improved revenue cycle performance.
Henciak, Bill; Fontaine, Christine; Fields, Keith; Parks, Stacy
2010-06-01
Based on its experience with implementing a virtual central business office, UMMS recommends the following steps to ensure the success of such an initiative: Define the process flow for the organization's day-today revenue cycle operations prior to implementation. Then select best practices and milestones for managing accounts. Identify any possible technology issues that could arise during implementation prior to go live. Hold a midproject debriefing with staff. Develop an organizational chart that details who is responsible for handling issues that arise during implementation and afterward.
-
Fermilab Education Office - Physicists
on Education Server, but to take full advantage of all of this site's features, you should turn Custom Search Connect with the Fermilab Education Office! Facebook Fermilab Education Office Join these groups: Science Adventures Group Teacher Resource Center Group Twitter Fermilab Education Office For more
-
Fermilab Education Office - Contacts
Search The Office of Education and Public Outreach: Contacts All telephone numbers require area code Presentations for Presenters 840-3094 Office of Education and Public Outreach Spencer Pasero spasero@fnal.gov Education Office 840-3076 Fermilab Friends for Science Education General Questions Susan Dahl sdahl@fnal.gov
-
Goss, Ernest Preston
1991-01-01
The objectives were to: (1) survey state-of-the-art computing architectures, tools, and technologies for implementing an Executive Information System (EIS); (2) review MSFC capabilities and efforts in developing an EIS for Shuttle Projects Office and the Payloads Project Office; (3) review management reporting requirements for the NASA Accounting and Financial Information System (NAFIS) Project in the areas of cost, schedule, and technical performance, and insure that the EIS fully supports these requirements; and (4) develop and implement a pilot concept for a NAFIS EIS. A summary of the findings of this work is presented.
-
ACCOUNTING HARMONIZATION AND HISTORICAL COST ACCOUNTING
Directory of Open Access Journals (Sweden)
Valentin Gabriel CRISTEA
2017-05-01
Full Text Available There is a huge interest in accounting harmonization and historical costs accounting, in what they offer us. In this article, different valuation models are discussed. Although one notices the movement from historical cost accounting to fair value accounting, each one has its advantages.
-
6 CFR 7.10 - Authority of the Chief Security Officer, Office of Security.
2010-01-01
...) Direct and administer DHS implementation and compliance with the National Industrial Security Program in... 6 Domestic Security 1 2010-01-01 2010-01-01 false Authority of the Chief Security Officer, Office of Security. 7.10 Section 7.10 Domestic Security DEPARTMENT OF HOMELAND SECURITY, OFFICE OF THE...
-
1982-09-01
Standard 409, The." n.p.:n.d. Typescript report supplied to the authors by Mr. Von Lunenschloss, Hughes Aircraft Company, June 1982. 8. Clark, Charles...Profit Policy." n.p.:n.d. Typescript report supplied to the authors by Mr. C. G. Adams, General Accounting Office, March 1982. N25. Keith, Donald R
-
Staff Association
2014-01-01
At the office, I do as I would at home At the office, just as at home, we need to stay warm, have light, be equipped (with office material, furniture). We thus need energy and raw materials. This consumption is not without consequences for our environment. How to reduce our consumption? In everyday life, we already have behaviours that allow us to save energy and resources, to sort our waste. At the office it is important to act in the same way as at home, as we spend a lot of time at our workplace. How to act more responsibly at the office, to reduce the environmental impact, and how to stay motivated? Computer, printer, copy machine… or coffee machine. There are quite a few electrical appliances which are indispensable in our office. Always turned on, or almost, they are also often inactive, and it is during these phases of inactivity that two thirds of their consumption occurs. The way one uses the computer is important in order to limit its consumption. Use the sleep mode with care. A c...
-
Office 2010 Web Apps For Dummies
Weverka, Peter
2010-01-01
Enhance your Microsoft Office 2010 experience with Office 2010 Web Apps!. Office Web Apps complement Office, making it easy to access and edit files from anywhere. It also simplifies collaboration with those who don't have Microsoft Office on their computers. This helpful book shows you the optimum ways you can use Office Web Apps to save time and streamline your work. Veteran For Dummies author Peter Weverka begins with an introduction to Office Web Apps and then goes on to clearly explain how Office Web Apps provide you with easier, faster, more flexible ways to get things done.: Walks you t
-
Directory of Open Access Journals (Sweden)
Marciane Maria Mahle
2009-07-01
Full Text Available O artigo objetiva verificar o nível de percepção para a implantação do Sistema Público de Escrituração Digital nos escritórios de contabilidade de Pinhalzinho/SC. A contabilidade está passando por diversas modificações, uma destas é o SPED, um programa desenvolvido para que ela seja mais eficiente e controlada pelos entes interessados. A metodologia empregada na pesquisa é descritiva aplicada, do tipo levantamento, com abordagem quantitativa. De um universo de 16 escritórios de contabilidade em Pinhalzinho/SC, pesquisou-se uma amostra de 12estabelecimentos, registrados na Associação Comercial e Prefeitura do Município e que estão em funcionamento. O instrumento utilizado para a coleta de dados foi um questionário estruturado com perguntas abertas e fechadas, o qual foi aplicado pelos pesquisadores em agosto de 2009.Os resultados demonstram que os escritórios são pequenos, com poucos clientes obrigados ao sistema. Verifica-se a percepção, na opinião dos contabilistas, quanto ao programa. Conclui-se que os contadores estão cientes da gradual implantação do SPED e estão buscando orientação.The reason of this article existence is to verify the level of perception to the implantation of thePublic Digital Bookkeeping System in the accountancy offices in Pzo/SC. Accountancy is goingthrough several changes and one of them is SPED; a program developed to make it become more efficient and controlled by the interested ones. The methodology used in this research isdescriptive applied with a quantitative approach. Among a group of 16 offices in Pzo, only 12had samples analyzed, registered at Association Commercial and City Hall and are workingwith it. The tool used to collect data was a structured questionnaire with open and closedquestions, which was done by the researchers in August 2009. The results show that the officesare small and with only a few clients using the system. The perception in relation to the programis also
-
2010-10-22
... DEPARTMENT OF STATE [Public Notice: 7213] Notice Convening an Accountability Review Board To Examine the Circumstances of the Death of Three DoD Personnel Assigned to the U.S. Embassy's Office of Defense Representative Pakistan (ODRP) on February 3, 2010 Pursuant to Section 301 of the Omnibus...
-
Mette, Ian M.; Bengtson, Ed
2015-01-01
This case was written to help prepare building-level and central office administrators who are expected to effectively lead schools and systems in an often tumultuous world of educational accountability and reform. The intent of this case study is to allow educators to examine the impact data management has on the types of thinking required when…
-
Mansfield, Richard
2010-01-01
A comprehensive guide to the language used to customize Microsoft Office. Visual Basic for Applications (VBA) is the language used for writing macros, automating Office applications, and creating custom applications in Word, Excel, PowerPoint, Outlook, and Access. This complete guide shows both IT professionals and novice developers how to master VBA in order to customize the entire Office suite for specific business needs.: Office 2010 is the leading productivity suite, and the VBA language enables customizations of all the Office programs; this complete guide gives both novice and experience
-
Walkenbach, John; Groh, Michael R
2010-01-01
The best of the best from the bestselling authors of Excel, Word, and PowerPoint Bibles !. Take your pick of applications from the Office 2010 suite and your choice of leading experts to show you how to use them. This Office 2010 Bible features the best-of-the-best content from the Excel 2010 Bible , by "Mr. Spreadsheet" John Walkenbach; the Word 2010 Bible by Microsoft MVP Herb Tyson; the PowerPoint 2010 Bible , by PowerPoint expert Faithe Wempen; and coverage of Access 2010 from Microsoft MVP Michael Alexander. If you want to quickly and effectively begin using Office 2010, start i
-
Kantor, Jonathan
2018-03-23
The relative volume of skin and soft tissue excision and reconstructive procedures performed in the outpatient office versus facility (ambulatory surgical center or hospital) differs by specialty, and has major implications for quality of care, outcomes, development of guidelines, resident education, health care economics, and patient perception. To assess the relative volume of surgical procedures performed in each setting (office vs ambulatory surgery center [ASC]/hospital) by dermatologists and nondermatologists. A cross-sectional analytical study was performed using the Medicare public use file (PUF) for 2014, which includes every patient seen in an office, ASC, or hospital in the United States billed to Medicare part B. Data were divided by physician specialty and setting. A total of 9,316,307 individual encounters were included in the Medicare PUF. Dermatologists account for 195,001 (2.1%) of the total. Dermatologists were more likely to perform surgical procedures in an office setting only (odds ratio 5.48 [95% confidence interval 5.05-5.95], p office setting, and dermatologists are more than 5 times as likely as other specialists to operate in an office setting.
-
General Accounting Office, Washington, DC. General Government Div.
In this report, the General Accounting Office (GAO) responds to a July 8, 1988, inquiry by the Chairman and Vice Chairman of the Joint Committee on Printing about the Government Printing Office's (GPO) efforts to acquire and supply microfiche copies of government documents to approximately 1,400 depository libraries. In August 1987, GPO had…
-
Office Space: How Will Technology Affect the Education Office Environment?
Day, C. William
2009-01-01
The office environment 10 years from now will be different from the one today. More office personnel will be organized around processes rather than functions. More work activities will be done by teams rather than individuals, and those teams will change over time, as will the nature of the work projects and the people who constitute the team. The…
-
Energy Conservation in an Office Building Using an Enhanced Blind System Control
Directory of Open Access Journals (Sweden)
Edorta Carrascal-Lekunberri
2017-02-01
Full Text Available The two spaces office module is usually considered as a representative case-study to analyse the energetic improvement in office buildings. In this kind of buildings, the use of a model predictive control (MPC scheme for the climate system control provides energy savings over 15% in comparison to classic control policies. This paper focuses on the influence of solar radiation on the climate control of the office module under Belgian weather conditions. Considering MPC as main climate control, it proposes a novel distributed enhanced control for the blind system (BS that takes into account part of the predictive information of the MPC. In addition to the savings that are usually achieved by MPC, it adds a potential 15% improvement in global energy use with respect to the usually proposed BS hysteresis control. Moreover, from the simulation results it can be concluded that the thermal comfort is also improved. The proposed BS scheme increases the energy use ratio between the thermally activated building system (TABS and air-handling unit (AHU; therefore increasing the use of TABS and allowing economic savings, due to the use of more cost-effective thermal equipment.
-
Application of Transtheoretical Model to Exercise in Office Staff
Directory of Open Access Journals (Sweden)
Mohammad Ali Morowati Sharif Abad
2013-01-01
Full Text Available Abstract:Background: Transtheoretical model is identified as a comprehensive model for behavior exercise. The aim of this study was to check the situation of stage of change in exercise behavior of office personnel of Yazd city using transtheoretical model.Methods: In a cross-sectional study, 220 office personnel selected from administrative offices of Yazd through two-stage cluster-sampling method. The instrument for data collection was a questionnaire that included demographic variables and constructs of transtheoretical model. The reliability and validity of the instruments were examined and approved by experts. The data was analyzed using SPSS soft ware.Results: 152 males (69.1% and 68 females (30.9% with an average age of 34±8.68 years were selected. Sixty percent of the subjects were in precontemplation and contemplation stages and only 7.3% were in action stages. Significant differences were found between TTM constructs and stages of change (P=0.000. The results also showed significant differences between components of decisional balance and behavioral process and cognitive process with the stages of change. We found that behavioral process of change and self efficacy were the most important variables for improving levels of exercise.Conclusion: Most of the participants were in the precontemplation and contemplation stages and most problems were related to behavioral process and self efficacy. Therefore, strategies and programs are needed to be taken into account to improve exercise among the staff.
-
49 CFR 1325.3 - Federal office.
2010-10-01
... 49 Transportation 9 2010-10-01 2010-10-01 false Federal office. 1325.3 Section 1325.3... FEDERAL OFFICE OR THEIR REPRESENTATIVES § 1325.3 Federal office. For the purposes of this section, Federal office means the office of President or Vice President of the United States; or of Senator or...
-
Malysheva, A G; Abramov, E G
2006-01-01
The high concentrations of lead were reveled in the air and dust of some premises and on the filters of a combined air-conditioning extract-and-input system in the high-rise office buildings located in the ecologically lead favorable environment. The dust content of lead in some premises on the first floors dust was as high as 200 mg/kg, which was more than 6 times higher than that in the soil at the highway near the office buildings. The use of new technologies and devices for cleaning and optimizing the air in the premises requires analytical studies to assess the quality of the environment, by taking into account the optimal conditions of their operation.
-
Teach yourself visually Office 2013
Marmel, Elaine
2013-01-01
Learn the new Microsoft Office suite the easy, visual way Microsoft Office 2013 is a power-packed suite of office productivity tools including Word, Excel, PowerPoint, Outlook, Access, and Publisher. This easy-to-use visual guide covers the basics of all six programs, with step-by-step instructions and full-color screen shots showing what you should see at each step. You'll also learn about using Office Internet and graphics tools, while the additional examples and advice scattered through the book give you tips on maximizing the Office suite. If you learn best when you can see how
-
After-hours Power Status of Office Equipment and Inventory of Miscellaneous Plug-load Equipment
Energy Technology Data Exchange (ETDEWEB)
Roberson, Judy A.; Webber, Carrie A.; McWhinney, Marla C.; Brown, Richard E.; Pinckard, Margaret J.; Busch, John F.
2004-01-22
This research was conducted in support of two branches of the EPA ENERGY STAR program, whose overall goal is to reduce, through voluntary market-based means, the amount of carbon dioxide emitted in the U.S. The primary objective was to collect data for the ENERGY STAR Office Equipment program on the after-hours power state of computers, monitors, printers, copiers, scanners, fax machines, and multi-function devices. We also collected data for the ENERGY STAR Commercial Buildings branch on the types and amounts of ''miscellaneous'' plug-load equipment, a significant and growing end use that is not usually accounted for by building energy managers. This data set is the first of its kind that we know of, and is an important first step in characterizing miscellaneous plug loads in commercial buildings. The main purpose of this study is to supplement and update previous data we collected on the extent to which electronic office equipment is turned off or automatically enters a low power state when not in active use. In addition, it provides data on numbers and types of office equipment, and helps identify trends in office equipment usage patterns. These data improve our estimates of typical unit energy consumption and savings for each equipment type, and enables the ENERGY STAR Office Equipment program to focus future effort on products with the highest energy savings potential. This study expands our previous sample of office buildings in California and Washington DC to include education and health care facilities, and buildings in other states. We report data from twelve commercial buildings in California, Georgia, and Pennsylvania: two health care buildings, two large offices (> 500 employees each), three medium offices (50-500 employees), four education buildings, and one ''small office'' that is actually an aggregate of five small businesses. Two buildings are in the San Francisco Bay area of California, five are in
-
2010-01-01
... Communications has responsibility for maintaining the flow of information to the mass communications media... Secretary and the Office of Communications. 1.25 Section 1.25 Agriculture Office of the Secretary of... Secretary and the Office of Communications. (a) For the Office of the Secretary and for the Office of...
-
Directory of Open Access Journals (Sweden)
A. Cobaleda Cordero
2018-01-01
Full Text Available The Smart Sustainable Offices project (SSO is a product of years of research with large sets of data collected from more than 30 office buildings in Switzerland, Sweden, and Spain. Based on scientific evidence, the concept of SSO, initially conceived as a research plan to address the interdependencies between office users and their working environment in a European context, is now used as a qualitative and quantitative mixed method approach for office diagnosis and ideation. At the current stage, the SSO methodology aims to implement a new paradigm of user-oriented, lower carbon footprint and resilient office design solutions. The main strategy is articulated around the “office DNA” of every organisation, decoded as a compound of work patterns, operational and individual needs, and their potential to define design criteria. The practical application of SSO and its tentative findings exemplified through three pilot test office-demonstrators are described in this paper.
-
12 CFR 4.4 - Washington office.
2010-01-01
... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Washington office. 4.4 Section 4.4 Banks and... EXAMINERS Organization and Functions § 4.4 Washington office. The Washington office of the OCC is the main office and headquarters of the OCC. The Washington office directs OCC policy, oversees OCC operations...
-
Counte, M A; Glandon, G L
1988-01-01
Currently much interest is focused on the uses of cost-accounting systems within the hospital industry. Proponents frequently contend that such systems will help hospitals successfully adapt to new methods of financial reimbursement because they are essential to a number of major management functions, including competitive bidding, cost management, pricing, and profitability assessment. This article reports the results of a study conducted to examine the extent to which hospitals in a major market are actually beginning to use standard cost-accounting systems and identify factors that either aid or hinder the diffusion of these methods. Chief financial officers from 94 hospitals (83 percent response rate) participated in the study during the summer of 1986 where less than half of the hospitals (43 percent) had recently purchased a cost-accounting system. Detailed information about the interface of cost-accounting systems with other application systems and their specific management uses is reported.
-
Oil atlas: National Petroleum Technology Office activities across the United States
Energy Technology Data Exchange (ETDEWEB)
Tiedemann, H.A.
1998-03-01
Petroleum imports account for the largest share of the US trade deficit. Over one-third of the 1996 merchandise trade deficit is attributed to imported oil. The good news is that substantial domestic oil resources, both existing and yet-to-be-discovered, can be recovered using advanced petroleum technologies. The Energy Information Agency estimates that advanced technologies can yield 10 billion additional barrels, equal to $240 billion in import offsets. The US Department of Energy`s National Petroleum Technology Office works with industry to develop advanced petroleum technologies and to transfer successful technologies to domestic oil producers. This publication shows the locations of these important technology development efforts and lists DOE`s partners in this critical venture. The National Petroleum Technology Office has 369 active technology development projects grouped into six product lines: Advanced Diagnostics and Imaging Systems; Advanced Drilling, Completion, and Stimulation; Reservoir Life Extension and Management; Emerging Processing Technology Applications; Effective Environmental Protection; and Crosscutting Program Areas.
-
Directory of Open Access Journals (Sweden)
Muhammad Ahyaruddin
2017-12-01
Full Text Available This research aims to explore the accountability and performance of government agency in perspective of institutional theory. It analytically answer two research questions: Do institutional isomorphism exist in the implementation of performance measurement system and accountability in public sector organizations? (RQ1 and Do government agencies actually use performance measurement information to aid decision-making and help plan for future performance improvement? (RQ2. This study is a qualitative research to answer two research question proposed with use semi-stuctured and open interview from SKPD officers in the local government of Yogyakarta Province. The results of interview were analyzed use thematic content analysis. Our finding show that three form of institutional isomorphism (coersive, mimetic and normative were existed in the implementation of performance measurement system and accountability in public sector organizations. This result also show an interesting finding in government agency that performance information who reported in LAKIP was only a formality. The information content in LAKIP is not used as feedback to aid decision-making and plan for future performance improvement.
-
How "accountable" are accountable care organizations?
Addicott, Rachael; Shortell, Stephen M
2014-01-01
The establishment of accountable care organizations (ACOs) in the Affordable Care Act (ACA) was intended to support both cost savings and high-quality care. However, a key challenge will be to ensure that governance and accountability mechanisms are sufficient to support those twin ambitions. This exploratory study considers how recently developed ACOs have established governance structures and accountability mechanisms, particularly focusing on attempts at collaborative accountability and shared governance arrangements. Four case studies of ACOs across the United States were undertaken, with data collected throughout 2012. These involved 34 semistructured interviews with ACO administrative and clinical leaders, observation of nine meetings, and a review of documentary materials from each ACO. We identified very few examples of physicians being held to account as a collective and therefore only limited evidence of collaborative accountability impacting on behavior change. However, ACO leaders do have many mechanisms available to stimulate change across physicians. The challenge is to determine governance structure(s) and accountability mechanisms that facilitate the most effective combination of approaches, measures, incentives, and sanctions to achieve the goals of more accountable care. Accountability structures and processes will need to be tailored to local membership composition, historical evolution, and current stage of development. There are also some common lessons to be drawn. Shared goals and incentives should be reflected through performance criteria. It is important to align measures and thresholds across payers to ensure ACOs are not unnecessarily burdened or compromised by reporting on different and potentially disjointed measures. Finally, emphasis needs to be placed on the importance of credible, transparent data. This exploratory study provides early evidence regarding how ACOs are establishing their governance and accountability arrangements and
-
ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS
Directory of Open Access Journals (Sweden)
ŢOGOE GRETI DANIELA
2014-08-01
Full Text Available The theme of our research is the ways of keeping accounting entities that are the object of the provision of services in the accounting profession. This paper aims to achieve a parallel between the ways of organizing financial records - accounting provided by freelancers and companies with activity in the financial - accounting. The first step in our scientific research is to establish objectives chosen area of scientific knowledge. Our scientific approach seeks to explain through a thorough and detailed approach as different sides (conceptual and practical looking projections of accounting issues related to regulatory developments and practices in the field. This paper addresses various concepts, accounting treatments, and books and accounting documents used both freelancers in providing accounting services and legal persons authorized accounting profession. In terms of methodology and research perspective, the whole scientific approach combined with quantitative and qualitative research theoretical perspective (descriptive-conceptual with practice perspective (empirical analyzing the main contributions of various authors (Romanian and foreign to knowledge in the field. Following the survey believe that the amendments to the national legislation will support entities providing accounting services, by cutting red tape on Administrative Burdens, and consequently will increase profitability and increase service quality.
-
Hill, E. Jeffrey; Ferris, Maria; Martinson, Vjollca
2003-01-01
A comparison was made of IBM employees in traditional offices (n=4,316), virtual offices (n=767), and home offices (n=441). Home office teleworking helped balance work and family and enhanced business performance with cost savings. Virtual office teleworking was associated with less work-family balance and less successful personal/family life.…
-
Fermilab Education Office: Science Adventures
Search The Education Office: Science Adventures Adventure Catalog Search for Adventures Calendar Class Facebook Group. Contact: Science Adventures Registrar, Education Office Fermilab, MS 777, P.O. Box 500 it again." Opportunities for Instructors The Education Office has openings for instructors who
-
Domesticating Uncertainty - Reflections on electoral and bureaucratic practices in a election office
DEFF Research Database (Denmark)
Vadgård, Anne Kathrine Pihl
Election Day is often considered a celebration of democracy in which politicians and voters alike partake in the festivities. They vote, campaign discuss, and engage. Election Day is, however, also the culmination of months and months of preparation behind the scene. In the bureaucratic engine ro...... discussions of accountability and control with remote bureaucratic sites.......Election Day is often considered a celebration of democracy in which politicians and voters alike partake in the festivities. They vote, campaign discuss, and engage. Election Day is, however, also the culmination of months and months of preparation behind the scene. In the bureaucratic engine room...... – the election office – every little step towards this celebratory day and the subsequent counting of the ballots are planned meticulously. By following these often mundane and ordinary practices at a Danish election office this paper discusses the bureaucratic infrastructures, in which electoral and democratic...
-
Driving color management into the office
Newman, Todd
2007-01-01
the two images. In such a situation, it is much harder to say what the observer's adaptation is. There are two phenomena involved. First is mixed chromatic adaptation, where the white point to which the observer is adapted is a mixture of the white points of the display and the hardcopy. Related to this is what is known as incomplete chromatic adaptation, where the media white point does not appear perfectly white to the observer. The report from TC8-04 provides equations that extend CIECAM02 to account for mixed and incomplete chromatic adaptation. Those who work in the graphic arts know that if you want to make critical color judgments, you need a controlled lighting environment. Most color management systems are designed around a white point of D50, even for displays. This white point is the default setting for most spectrophotometers, for example. In the office environment, the situation is much less clear. There are many different lamps used in office lighting with many different white points. There have been no broad, multi-national studies of office lighting conditions, so we cannot say what typical office lighting is like, or even if there are any conditions that could be called "typical." TC8-10 is designing such a study. We intend to look at the spectral power distributions and illumination levels found in areas of offices where people tend to look at images. Once we have gathered this data, we will analyze it to see if any trends can be found. There may be similarities within geographic regions, job categories, or seasonal variations that would be useful to know. CIE Division 8 members hope that by applying the research results from our technical committees, color engineers will be able to help their customers get pleasing results in the uncalibrated, unmeasured, unpredictable environment that is the office workplace.
-
Office 2010 all-in-one for dummies
Weverka, Peter
2010-01-01
The leading book on Microsoft Office, now fully updated for Office 2010 Microsoft Office, the world's leading productivity suite, has been updated with new tools. Veteran Office users as well as newcomers will need the comprehensive information in this bestselling All-in-One guide. With a self-contained minibook devoted to each Office application plus minibooks on how Office works together and how you can expand its usefulness, Office 2010 All-in-One For Dummies gets you up to speed and answers the questions you'll have down the road.Microsoft Office is the office pro
-
Accounting Fundamentals for Non-Accountants
The purpose of this module is to provide an introduction and overview of accounting fundamentals for non-accountants. The module also covers important topics such as communication, internal controls, documentation and recordkeeping.
-
Instructed officers Radiation Protection
International Nuclear Information System (INIS)
2007-01-01
This law contains instructions on the prevention of radiological and contains 4 articles Article I: describe the responsibilities of the institutions that operate within the scope of radiological protection in terms of the number of radiation protection officers and personal Supervisors who available in the practices radiation field. Article II: talking about the conditions of radiation protection officers that must be available in the main officers and working field in larg institutions and thecondition of specific requirements for large enterprises of work permits in the field of radiological work that issued by the Council. Article III: the functions and duties of officers in the prevention of radiological oversee the development of radiation protection programmes in the planning stages, construction and preparing the rules of local labour and what it lead of such tasks.Article IV: radiation protection officers powers: to modify and approve the programme of prevention and radiation safety at the company, stop any unsafe steps, amend the steps of the usage, operation of materials, devices and so on
-
Ergonomics in the office environment
Courtney, Theodore K.
1993-01-01
Perhaps the four most popular 'ergonomic' office culprits are: (1) the computer or visual display terminal (VDT); (2) the office chair; (3) the workstation; and (4) other automated equipment such as the facsimile machine, photocopier, etc. Among the ergonomics issues in the office environment are visual fatigue, musculoskeletal disorders, and radiation/electromagnetic (VLF,ELF) field exposure from VDT's. We address each of these in turn and then review some regulatory considerations regarding such stressors in the office and general industrial environment.
-
7 CFR 2003.14 - Field Offices.
2010-01-01
...) ADMINISTRATIVE REGULATIONS ORGANIZATION Functional Organization of the Rural Development Mission Area § 2003.14... Office Program Directors. State Directors may organizationally structure their offices based on the... tier program delivery structure. In a three tier system, Local offices report to an Area office, that...
-
2010-09-14
... DEPARTMENT OF EDUCATION Office of Special Education Programs, Office of Special Education and Rehabilitative Services, Department of Education; Notice of Final Extension of Project Period and Waiver for the... Transition Technical Assistance Center (NSTTAC). Currently, the Office of Special Education Programs (OSEP...
-
Ritz, Stacey A; Beatty, Kathleen; Ellaway, Rachel H
2014-01-01
The concept of the social accountability of medical schools has garnered many followers, in response to a broad desire for greater social justice in health care. As its use has spread, the term 'social accountability' has become a meta-narrative for social justice and an inevitable and unquestionable good, while at the same time becoming increasingly ambiguous in its meaning and intent. In this article, we use the lenses of postmodernism and critical reflexivity to unpack the multiple meanings of social accountability. In our view, subjecting the concept of 'social accountability' to critique will enhance the ability to appraise the ways in which it is understood and enacted. We contend that critical reflexivity is necessary for social accountability to achieve its aspirations, and hence we must be prepared to become accountable not only for our actions, but also for the ideologies and discourses underlying them.
-
Safeguards Accountability Network accountability and materials management
International Nuclear Information System (INIS)
Carnival, G.J.; Meredith, E.M.
1985-01-01
The Safeguards Accountability Network (SAN) is a computerized on-line accountability system for the safeguards accountability control of nuclear materials inventories at Rocky Flats Plant. SAN is a dedicated accountability system utilizing source documents filled out on the shop floor as its base. The system incorporates double entry accounting and is developed around the Material Balance Area (MBA) concept. MBA custodians enter transaction information from source documents prepared by personnel in the process areas directly into the SAN system. This provides a somewhat near-real time perpetual inventory system which has limited interaction with MBA custodians. MBA custodians are permitted to inquire into the system and status items on inventory. They are also responsible for the accuracy of the accountability information used as input to the system for their MBA. Monthly audits by the Nuclear Materials Control group assure the timeliness and accuracy of SAN accountability information
-
Owen Barwell - Chief Financial Officer | NREL
Owen Barwell - Chief Financial Officer Owen Barwell - Chief Financial Officer A photo of Owen , analysis, and management. He previously served as the Acting Chief Financial Officer and Deputy Chief Financial Officer of the U.S. Department of Energy (DOE), where he was directly responsible for DOE's
-
77 FR 3506 - Copyright Office Fees
2012-01-24
... creativity. The copyright law itself is designed to promote and protect authorship and this includes... LIBRARY OF CONGRESS Copyright Office [Docket No. 2012-1] Copyright Office Fees AGENCY: Copyright Office, Library of Congress. ACTION: Notice of Inquiry; Fees. SUMMARY: The U.S. Copyright Office is in...
-
Office design's impact on sick leave rates.
Bodin Danielsson, Christina; Chungkham, Holendro Singh; Wulff, Cornelia; Westerlund, Hugo
2014-01-01
The effect of office type on sickness absence among office employees was studied prospectively in 1852 employees working in (1) cell-offices; (2) shared-room offices; (3) small, (4) medium-sized and (5) large open-plan offices; (6) flex-offices and (7) combi-offices. Sick leaves were self-reported two years later as number of (a) short and (b) long (medically certified) sick leave spells as well as (c) total number of sick leave days. Multivariate logistic regression analysis was used, with adjustment for background factors. A significant excess risk for sickness absence was found only in terms of short sick leave spells in the three open-plan offices. In the gender separate analysis, this remained for women, whereas men had a significantly increased risk in flex-offices. For long sick leave spells, a significantly higher risk was found among women in large open-plan offices and for total number of sick days among men in flex-offices. A prospective study of the office environment's effect on employees is motivated by the high rates of sick leaves in the workforce. The results indicate differences between office types, depending on the number of people sharing workspace and the opportunity to exert personal control as influenced by the features that define the office types.
-
2010-09-14
... DEPARTMENT OF EDUCATION Office of Special Education Programs, Office of Special Education and Rehabilitative Services, Department of Education; Notice of Final Extension of Project Period and Waiver for the... this award, the Office of Special Education Programs (OSEP) funds NCEO to address national, State, and...
-
Office of the Chief Financial Officer Annual Report 2010
Energy Technology Data Exchange (ETDEWEB)
Fernandez, Jeffrey
2010-12-20
was a pivotal year for the Procurement and Property Department. A provision of the management contract that was signed fives years ago required us to achieve cost savings of $30M. I am proud to announce that this last fiscal year we reached that goal, in large part due to the implementation of eBuy, and the negotiation of strategic sourcing contracts. Our last wall-to-wall inventory exceeded all the Department of Energy's (DOE) national targets and DOE approved the LBNL property system unconditionally. Of the total inventory, 92.3% or 25,601 assets were accounted for using barcode scanning that made the inventory process much more efficient. The effective management of the American Recovery and Reinvestment Act (ARRA) funds was strengthened by the continued successful partnership that LBNL shares with our DOE Site Office. They provided authority, support and clarity to this very complex task. The Laboratory's ARRA Stimulus Committee played a critical role in assuring internal controls, compliance with DOE regulations and quality financial management. The LBNL Budget Officer led a DOE complex-wide effort to identify and share how various DOE facilities track and report ARRA-funded projects, share best practices, evaluate issues and discuss solutions. LBNL has been recognized as a leader in this process and will continue to share knowledge and best practices with other DOE laboratories. Continuous education of our staff as well as the greater Laboratory population was still a major focus of the OCFO. With the help of many OCFO senior managers and staff that acted as subject-matter experts, the Core Financial Management Program was completely re-engineered and resulted in a revised classroom and web-based curriculum that will be formally rolled out Lab-wide in early FY2011. The Office of Sponsored Projects and Industry Partnerships (OSPIP) led the effort to select and purchase four Click Commerce software modules for the LBNL electronic Scientific Research
-
NOAA Workforce Management Office
Management Fellows (PMFs) Program Coordination Office - Leadership Development Program (PCO-LDP) Employee (NRAP) Presidential Management Fellows (PMFs) Program Coordination Office - Leadership Development ) NOAA Leadership Seminar (NLS) NOAA Rotational Assignment Program (NRAP) Presidential Management Fellows
-
Department of Housing and Urban Development — HUD is organized in 10 Regions. Each Region is managed by a Regional Administrator, who also oversees the Regional Office. Each Field Office within a Region is...
-
12 CFR 561.39 - Principal office.
2010-01-01
... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Principal office. 561.39 Section 561.39 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY DEFINITIONS FOR REGULATIONS AFFECTING ALL SAVINGS ASSOCIATIONS § 561.39 Principal office. The term principal office means the home...
-
48 CFR 908.7103 - Office machines.
2010-10-01
... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Office machines. 908.7103... PLANNING REQUIRED SOURCES OF SUPPLIES AND SERVICES Acquisition of Special Items 908.7103 Office machines. Acquisitions of office machines by DOE offices and its authorized contractors shall be in accordance with FPMR...
-
U.S. Department of Energy fiscal year 1998 accountability report
Energy Technology Data Exchange (ETDEWEB)
NONE
1999-02-01
This report, the Department of Energy`s first Accountability Report, is part of an effort to better measure how the Department of Energy is serving the American taxpayers; the results achieved; and the cost-effectiveness of the work. By integrating the Department`s FY 1998 performance results, financial status, and management controls, this report is a useful tool and provides a status report on the Department`s performance in FY 1998. It presents a clearer picture of the return on the investment of the resources entrusted to this agency. After thorough review by the Office of the Inspector General, with one exception, the financial statements have been found to present fairly the financial position of the Department in conformity with Federal accounting standards. Overall, the Department has reasonable assurance that DOE has management controls in place to ensure that operational activities are efficient and effective and comply with the law. Ten challenges where management controls can be strengthened have been identified.
-
GS Department
2009-01-01
The Mail Office wishes to remind users that the CERN mail service is exclusively reserved for official CERN mail. All external official mail must be sent to the Mail Office in an unstamped envelope on which your name and Department must be clearly indicated below the official CERN address (see example) to help us to find you in the event that it cannot be delivered. If you wish to send private mail from the CERN site you must use the post offices at Meyrin (63-R-011) or Prévessin (866-R-C02). Please use "PRIORITY" envelopes only in the case of urgent mail. Any mail containing merchandise (i.e. anything other than documents) must be sent using an EDH shipping request form. INTERNAL MAIL Please remember to include the recipient’s MAILBOX number on the internal mail envelopes, either in the relevant box (new envelopes) or next to the name (old envelopes). This information, which can be found in the CERN PHONEBOOK, simplifies our t...
-
2010-04-01
... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Office. 300.9 Section 300.9 Housing... NATIONAL MORTGAGE ASSOCIATION, DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT GENERAL § 300.9 Office. The Association directs its operations from its office located at 451 Seventh Street, SW., Washington DC 20410. ...
-
2010-01-01
... 7 Agriculture 1 2010-01-01 2010-01-01 false Dual office. 7.17 Section 7.17 Agriculture Office of... STATE, COUNTY AND COMMUNITY COMMITTEES § 7.17 Dual office. (a) County committee membership. A member of... any other county office employee. (b) Community committee membership. A member of the community...
-
31 CFR 50.2 - Responsible office.
2010-07-01
... 31 Money and Finance: Treasury 1 2010-07-01 2010-07-01 false Responsible office. 50.2 Section 50.2 Money and Finance: Treasury Office of the Secretary of the Treasury TERRORISM RISK INSURANCE PROGRAM General Provisions § 50.2 Responsible office. The office responsible for the administration of the...
-
2012-05-25
... of May 21, 2012 Designation of Officers of the Millennium Challenge Corporation To Act as Chief Executive Officer of the Millennium Challenge Corporation Memorandum for the Chief Executive Officer of the... following officers of the Millennium Challenge Corporation (MCC), in the order listed, shall act as and...
-
2010-07-01
... 28 Judicial Administration 2 2010-07-01 2010-07-01 false State office. 90.19 Section 90.19...¢ Training ⢠Officers ⢠Prosecutors) Violence Against Women Formula Grant Program § 90.19 State office. (a... office for the purposes of: (1) Certifying qualifications for funding under this subpart B; (2...
-
Department of Education, Washington, DC.
This book provides guidance to school business office personnel who handle fiscal recordkeeping, accounting, and reporting functions for federal Title IV student financial aid programs authorized by the Higher Education Act of 1965, as amended. It provides a technical resource for Title IV management responsibilities that are shared among various…
-
President's Task Force on Federal Training Technology, Washington, DC.
The U.S. Office of Personnel Management (OPM) evaluated the feasibility of individual learning accounts (ILAs) as an approach to workforce development. Thirteen federal agencies volunteered to participate in the initiative. Together, they conducted a total of 17 pilot tests. Some pilot tests included all employees in the agency. Others targeted…
-
Transition Office Management and Accounting System
US Agency for International Development — TOMAS combined over 20 previously separate systems into one fully integrated management system covering budget, finance, procurement, travel, and emergency contact...
-
Reforming Medicare through 'version 2.0' of accountable care.
Lieberman, Steven M
2013-07-01
Medicare needs fundamental reform to achieve fiscal sustainability, improve value and quality, and preserve beneficiaries' access to physicians. Physician fees will fall by one-quarter in 2014 under current law, and the dire federal budget outlook virtually precludes increasing Medicare spending. There is a growing consensus among policy makers that reforming fee-for-service payment, which has long served as the backbone of Medicare, is unavoidable. Accountable care organizations (ACOs) provide a new payment alternative but currently have limited tools to control cost growth or engage and reward beneficiaries and providers. To fundamentally reform Medicare, this article proposes an enhanced version of ACOs that would eliminate the scheduled physician fee cuts, allow fees to increase with inflation, and enhance ACOs' ability to manage care. In exchange, the proposal would require modest reductions in overall Medicare spending and require ACOs to accept increased accountability and financial risk. It would cause per beneficiary Medicare spending by 2023 to fall 4.2 percent below current Congressional Budget Office projections and help the program achieve fiscal sustainability.
-
Systems analysis for materials control and accountancy technology
International Nuclear Information System (INIS)
Daly, T.A.; Bucher, R.G.; Rothman, A.B.; Charak, I.; Persiani, P.J.
1987-01-01
The objective is to upgrade Materials Control and Accountancy (MCandA) technology over the flows of special nuclear materials throughout the DOE complex of fuel cycles. The program focus is to develop a ''Management Tool'' for decision support in evaluating MCandA upgrades, and invalidating the MCandA aspects of the Master Safeguards and Security Agreements (MSSA) effectiveness. The approach is the computerization of the nuclear materials flow charts, identification of key measurement locations in the production and product fuel cycle, and construct data information processing at each measurement location. The program is to provide the Office of Safeguards and Security (OSS) with a timely management decision support system in planning MCandA safeguards technology upgrades over the nuclear materials production and product cycles
-
Office of the Chief Financial Officer Strategic Plan2008-2012
Energy Technology Data Exchange (ETDEWEB)
Various
2007-11-19
This is an update to the Office of the Chief Financial Officer's (OCFO's) multi-year strategy to continue to build a highly effective, efficient and compliant financial and business approach to support the scientific mission of Lawrence Berkeley National Laboratory (LBNL). The guiding principles of this strategy are to provide the greatest capability for the least cost while continually raising the standards of professional financial management in service to the LBNL science mission.
-
Directory of Open Access Journals (Sweden)
Frisa Erika
2013-10-01
Full Text Available The deteriorating image of law enforcement agencies in serving the needs of nowadays community is making the chiefs of XYZ’s district attorney offices to search the best way so that the law service in their offices can be better. This problem is the general reflection of how bad the public service in law’s field is in our country. For that noble purpose, the chiefs see that there is a chance to use the ability of system and information technology. That system is not only for the necessary needs in district attorney office but it is also combined in the existing process in security and court. The chief of office feels that the enhancement performance will be obtained easier if there is the same system and technology and are designed carefully. Within this paper, the researcher uses the framework of Enterprise Architecture to develop the needed system and technology so that it can be realized strategically and operationally much better and can be accounted. The result is the current time conservative service system and have the quality of office automation systems is gradually planned to change into automation for the next two or three years. Therefore, the connection and the cooperation between the attorney, the police and the court will be more harmonic, thus gradually increased the service to the community.
-
2010-07-01
... 39 Postal Service 1 2010-07-01 2010-07-01 false Offices. 2.3 Section 2.3 Postal Service UNITED STATES POSTAL SERVICE THE BOARD OF GOVERNORS OF THE U.S. POSTAL SERVICE GENERAL AND TECHNICAL PROVISIONS (ARTICLE II) § 2.3 Offices. The principal office of the Postal Service is located in Washington, DC, with...
-
DO ACCOUNTING PRACTITIONERS USE ACCOUNTING RESEARCH RESULTS?
ALINA BEATTRICE VLADU
2015-01-01
This paper reports the results of a survey designed to explore if accounting practitioners are using as a reference point in their daily activities the opinions of academia. Since accounting research comprises various trends of research the earnings management research field is used as illustrative case. Among our respondents were accounting professional, members of professional bodies as the Chamber of Financial Auditors or Romania and also Body of Expert and Licensed Accountants...
-
ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS
ŢOGOE GRETI DANIELA; AVRAM MARIOARA; AVRAM COSTIN DANIEL
2014-01-01
The theme of our research is the ways of keeping accounting entities that are the object of the provision of services in the accounting profession. This paper aims to achieve a parallel between the ways of organizing financial records - accounting provided by freelancers and companies with activity in the financial - accounting. The first step in our scientific research is to establish objectives chosen area of scientific knowledge. Our scientific approach seeks to explain thr...
-
Natural phenomena evaluation of the Department of Energy-field office Oak Ridge office buildings
International Nuclear Information System (INIS)
Rucker, R.W.; Fricke, K.E.; Hunt, R.J.
1991-01-01
The Department of Energy - Field Office Oak Ridge (DOE-OR) is performing natural phenomena evaluations of existing office buildings located in the city of Oak Ridge, Tennessee. The natural phenomena considered are earthquake, wind, and flood. The evaluations are being performed to determine if the facilities are in compliance with DOE General Design Criteria 6430.IA. This paper presents results of the evaluations for three of the office buildings
-
Medical Officers in Sierra Leone: Surgical Training Opportunities, Challenges and Aspirations.
Wilks, Lucy; Leather, Andrew; George, Peter Matthew; Kamara, Thaim Bay
2018-02-05
The critical shortage of human resources for healthcare falls most heavily on sub-Saharan nations such as Sierra Leone, where such workforce deficits have grave impacts on its burden of surgical disease. An important aspect in retention and development of the workforce is training. This study focuses on postgraduate surgical training (formal and short course) and perceptions of opportunities, challenges and aspirations, in a country where more than half of surgical procedures are performed by medical officers. The study presents findings from 12 in-depth semi-structured interviews conducted with medical officers by the primary investigator in Sierra Leone between April and June 2017. Each interview was transcribed alongside an introspective reflexive journal to acknowledge and account for researcher biases. Two interviewees had accessed postgraduate surgical training and 10 (83%) had accessed short course surgically relevant training. The number of short courses accessed grew higher the more recently the medical officers had graduated. Supervision, short length and international standards were the most appreciated aspects of short training courses. Some medical officers perceived the formal postgraduate surgical training programme to be ill-equipped, doubting its credibility. This demotivated some from applying. Training is an essential aspect of developing an adequate surgical workforce. Faith must be restored in the capabilities of Sierra Leone's Ministry of Health and Sanitation to provide adequate and sustainable training. This study advocates for the use of short courses to restore this faith and the expansion of postgraduate surgical training to the districts through developing a regional teaching complex to provide short courses and eventually formal postgraduate training in the future. Copyright © 2018 Association of Program Directors in Surgery. Published by Elsevier Inc. All rights reserved.
-
2012-03-22
...This notice advises the public that the HUD/OIG Office of Investigation plans to reclassify its Denver, Colorado field office as a regional office. The planned reorganization is intended to: 1. Improve the alignment of limited investigative resources, to promote more efficient responses to HUD or Congressional requests involving critical program issues; 2. Redeploy resources to prevent and detect fraud in new program delivery of CPD, FHA and other HUD programs; and 3. Improve management control and effectiveness, and reduce travel costs of management by reducing region size. 4. Return to the traditional Regional alignment of HUD OIG Regional offices and HUD Regional offices.
-
Using Office 365 with Windows 8
Wilson, Kevin
2014-01-01
Learn Office the easy way, no jargon. Clear, concise and to the point... Using Microsoft Office 365, is the essential step by step guide to getting the most out of the traditional Microsoft Office applications (not SharePoint), providing a complete resource for both the beginner and the enthusiast.Techniques are illustrated step-by-step using photography and screen prints throughout, together with concise, easy to follow text from an established expert in the field, provide a comprehensive guide to office applications. Whether you are new to Microsoft Office, an experienced user or studying a
-
Role of Management Accounting in Accounting in General
Oleksandr Panadiy
2015-01-01
The article elucidates main scientific approaches to understanding of essence of management accounting. From scientific studies of domestic scientists it is concluded that most of them classify management accounting under competence of accounting in general. It is shown that the first institutional factors concomitant with division of general theory of accounting into financial and management components were development of forms of business and implementation of accounting standards and manua...
-
An Analysis of Promotion and Retention Factors Among Hispanic and Non-Hispanic Marine Corps Officers
2015-03-01
Square OPMEO Office of Diversity Management & Equal Opportunity PES Performance Evaluation System PI Performance Index PLC Platoon Leaders Class...to the Hispanic service members. According to U.S. census estimates, Hispanics or Latinos compose 16.9 percent of the total U.S. population and this...census estimates, Hispanics or Latinos compose 16.9 percent of the total U.S. population which accounted for half the U.S. population growth between
-
Management accounting and its place in the accounting system
Directory of Open Access Journals (Sweden)
Aneliya Galinova
2017-05-01
Full Text Available Management accounting was established as a new direction in accounting from the 50-ies of the XX century. However, it is still debatable as to its nature, content and the place it occupies in the accounting system. The reason for this is that different authors interpreting different way of the term "management accounting". Namely the connection accounting - management creates differences in interpretation. A significant part of the authors emphasize the concept of accounting, others focus on management and the third part of it as a autonomous system. In this article we aim to establish a relationship of management accounting with other types of accountings and his place in the system of accounting.
-
An Emotion Aware Task Automation Architecture Based on Semantic Technologies for Smart Offices
2018-01-01
The evolution of the Internet of Things leads to new opportunities for the contemporary notion of smart offices, where employees can benefit from automation to maximize their productivity and performance. However, although extensive research has been dedicated to analyze the impact of workers’ emotions on their job performance, there is still a lack of pervasive environments that take into account emotional behaviour. In addition, integrating new components in smart environments is not straightforward. To face these challenges, this article proposes an architecture for emotion aware automation platforms based on semantic event-driven rules to automate the adaptation of the workplace to the employee’s needs. The main contributions of this paper are: (i) the design of an emotion aware automation platform architecture for smart offices; (ii) the semantic modelling of the system; and (iii) the implementation and evaluation of the proposed architecture in a real scenario. PMID:29748468
-
An Emotion Aware Task Automation Architecture Based on Semantic Technologies for Smart Offices.
Muñoz, Sergio; Araque, Oscar; Sánchez-Rada, J Fernando; Iglesias, Carlos A
2018-05-10
The evolution of the Internet of Things leads to new opportunities for the contemporary notion of smart offices, where employees can benefit from automation to maximize their productivity and performance. However, although extensive research has been dedicated to analyze the impact of workers’ emotions on their job performance, there is still a lack of pervasive environments that take into account emotional behaviour. In addition, integrating new components in smart environments is not straightforward. To face these challenges, this article proposes an architecture for emotion aware automation platforms based on semantic event-driven rules to automate the adaptation of the workplace to the employee’s needs. The main contributions of this paper are: (i) the design of an emotion aware automation platform architecture for smart offices; (ii) the semantic modelling of the system; and (iii) the implementation and evaluation of the proposed architecture in a real scenario.
-
An Emotion Aware Task Automation Architecture Based on Semantic Technologies for Smart Offices
Directory of Open Access Journals (Sweden)
Sergio Muñoz
2018-05-01
Full Text Available The evolution of the Internet of Things leads to new opportunities for the contemporary notion of smart offices, where employees can benefit from automation to maximize their productivity and performance. However, although extensive research has been dedicated to analyze the impact of workers’ emotions on their job performance, there is still a lack of pervasive environments that take into account emotional behaviour. In addition, integrating new components in smart environments is not straightforward. To face these challenges, this article proposes an architecture for emotion aware automation platforms based on semantic event-driven rules to automate the adaptation of the workplace to the employee’s needs. The main contributions of this paper are: (i the design of an emotion aware automation platform architecture for smart offices; (ii the semantic modelling of the system; and (iii the implementation and evaluation of the proposed architecture in a real scenario.
-
Analysis of Accounting Programmes Used in Communal Accountancy
KANOVOVÁ, Lucie
2013-01-01
This thesis focuses on accounting programs of municipalities. The theoretical part deals with a characteristic of basic territorial entities, accounting of municipalities, an importance of the accounting program and criteria for a choice of the accounting software. In the practical part are results of my research about accounting programs of municipalities. Furthermore are these programmes described and after that there is chosen the best program for the village Mnich by using a multicriteria...
-
Behrens, Susan
2013-01-01
A colleague can't make a coffee date at a time the author proposes because it would conflict with his office hour. No student has actually made an appointment with him during the hour, but he is committed to being in his office as promised in case someone drops by. The author's reaction to her colleague's faithfulness to his posted office hour…
-
Lean accounting – as a future accounting system
Directory of Open Access Journals (Sweden)
M.V. Koryagin
2017-12-01
Full Text Available The historical development of lean accounting is researched. The comparison of lean accounting and accounting is carried out. The article determines the lean accounting basic principles, which are the basis for the selection of main ten steps of upgrading to the system of lean accounting: the evaluation of the current situation and the expected development prospects of the enterprise; the development of the principles of implementing lean accounting; the determining the production parameters and methodology of the economic model construction; the organization of lean manufacturing environment and reducing most of the stock; the determining the flow of value creation; the rejection of variable accounting and reverse cancellation of all labor costs and the cost of materials; the rejection of tracking stocks and assign of the costs directly to the costs of sales when occurred; the definition of client-targeted spending; the relationship with suppliers and automation of the accounts payable; the relationship with customers and automation of the payments received.
-
2011-10-21
... Governmentwide Policy; Office of Federal High- Performance Green Buildings; the Green Building Advisory Committee... meeting of the Green Building Advisory Committee Meeting (the Committee). The meeting is open to the..., Office of Federal High-Performance Green Buildings, Office of Governmentwide Policy, General Services...
-
Peter, Winter
2005-01-01
This paper aims at providing an insight into Japanese cost accounting. Firstly, the development of cost accounting in Japan is delineated. Subsequently, the cost accounting systems codified in the Japanese cost accounting standard are analysed based on the classification according to Hoitsch/Schmitz. Lastly, a critical appraisal of the cost accounting systems of the Japanese cost accounting standard as well as a comparison to German and American cost accounting systems are conducted.
-
From Four to Two: Transformation of the Army Ordnance Officer and Warrant Officer Corps
National Research Council Canada - National Science Library
Napier, Joyce
2003-01-01
.... This study will examine how senior leaders within the Army and specifically the Ordnance Corps must change the officer and warrant officer force structure education system and leader development...
-
Holland, Walter
2013-01-01
This complete training package makes learning the new Office 2013 even easier! Featuring both a video training DVD and a full-color book, this training package is like having your own personal instructor guiding you through each lesson of learning Office 2013, all while you work at your own pace. The self-paced lessons allow you to discover the new features and capabilities of the new Office suite. Each lesson includes step-by-step instructions and lesson files, and provides valuable video tutorials that complement what you're learning and clearly demonstrate how to do tasks. This essential
-
2013-04-30
... Office of Preparedness and Emergency Operations (ANC), establish five Divisions under the Office of Preparedness and Emergency Operations (ANC), and rename one existing Division. The changes are as follows. I..., Paragraph C, Office of Preparedness and Emergency Operations (ANC): a. Replace all references to the...
-
Office type's association to employees' welfare: Three studies.
Danielsson, Christina Bodin
2016-08-12
The workplace is important for employees' daily life and well-being. This article investigates exploratory the office design's role for employees' welfare from different perspectives. By comparing different studies of the office, type's influence on different factors of employees' welfare the aim is to see if any common patterns exist in office design's impact. The three included studies investigate office type's association with employees' welfare by measuring its influence on: a) perception of leadership, b) sick leave, and c) job satisfaction.The sample consists of office employees from a large, national representative work environment survey that work in one of the seven identified office types in contemporary office design: (1) cell-offices; (2) shared-room offices; (3) small, (4) medium-sized and (5) large open-plan offices; (6) flex-offices and (7) combi-offices. Statistical method used is multivariate logistic and linear regression analysis with adjustment for background factors. Overall results show that shared-room office, traditional open plan offices and flex-office stand out negatively, but to different degree(s) on the different outcomes measured. This explorative comparison of different studies finds a pattern of office types that repeatedly show indications of negative influence on employees' welfare, but further studies are needed to clarify this.
-
Office of Equal Opportunity Programs
Chin, Jennifer L.
2004-01-01
The NASA Glenn Office of Equal Opportunity Programs works to provide quality service for all programs and/or to assist the Center in becoming a model workplace. During the summer of 2004, I worked with Deborah Cotleur along with other staff members to create and modify customer satisfaction surveys. This office aims to assist in developing a model workplace by providing functions as a change agent to the center by serving as an advisor to management to ensure equity throughout the Center. In addition, the office serves as a mediator for the Center in addressing issues and concerns. Lastly, the office provides assistance to employees to enable attainment of personal and organizational goals. The Office of Equal Opportunities is a staff office which reports and provides advice to the Center Director and Executive Leadership, implements laws, regulations, and presidential executive orders, and provides center wide leadership and assistance to NASA GRC employees. Some of the major responsibilities of the office include working with the discrimination complaints program, special emphasis programs (advisory groups), management support, monitoring and evaluation, contract compliance, and community outreach. During my internship in this office, my main objective was to create four customer satisfaction surveys based on EO retreats, EO observances, EO advisory boards, and EO mediation/counseling. I created these surveys after conducting research on past events and surveys as well as similar survey research created and conducted by other NASA centers, program for EO Advisory group members, leadership training sessions for supervisors, preventing sexual harassment training sessions, and observance events. I also conducted research on the style and format from feedback surveys from the Marshall Equal Opportunity website, the Goddard website, and the main NASA website. Using the material from the Office of Equal Opportunity Programs at Glenn Research Center along with my
-
Automated Office Blood Pressure Measurement.
Myers, Martin G
2018-04-01
Manual blood pressure (BP) recorded in routine clinical practice is relatively inaccurate and associated with higher readings compared to BP measured in research studies in accordance with standardized measurement guidelines. The increase in routine office BP is the result of several factors, especially the presence of office staff, which tends to make patients nervous and also allows for conversation to occur. With the disappearance of the mercury sphygmomanometer because of environmental concerns, there is greater use of oscillometric BP recorders, both in the office setting and elsewhere. Although oscillometric devices may reduce some aspects of observer BP measurement error in the clinical setting, they are still associated with higher BP readings, known as white coat hypertension (for diagnosis) or white coat effect (with treated hypertension). Now that fully automated sphygmomanometers are available which are capable of recording several readings with the patient resting quietly, there is no longer any need to have office staff present when BP is being recorded. Such readings are called automated office blood pressure (AOBP) and they are both more accurate than conventional manual office BP and not associated with the white coat phenomena. AOBP readings are also similar to the awake ambulatory BP and home BP, both of which are relatively good predictors of cardiovascular risk. The available evidence suggests that AOBP should now replace manual or electronic office BP readings when screening patients for hypertension and also after antihypertensive drug therapy is initiated. Copyright © 2018. The Korean Society of Cardiology.
-
I am decontamination officer in the nuclear industry - 'what is there behind these grates'
International Nuclear Information System (INIS)
Dubout, Claude
2010-01-01
The author is 46 years old and has been working as a decontamination officer for about 30 years in the French nuclear industry. In this book he shares his experience and relates his different interventions in various nuclear facilities, both civil and military ones. The book is an eyewitness account, with many technical details, of an occupation practically ignored from the large public and also a tribute to all these 'invisible' workers of the nuclear industry. (J.S.)
-
Gilbertson, Keith
2002-01-01
Standard utilities can help you collect and interpret your Linux system's process accounting data. Describes the uses of process accounting, standard process accounting commands, and example code that makes use of process accounting utilities.
-
The effects of moderate heat stress and open-plan office noise distraction on office work
DEFF Research Database (Denmark)
Witterseh, Thomas; Wyon, David; Clausen, Geo
2002-01-01
Thirty subjects clothed for comfort at 22 deg.C performed simulated office work for 3 hours at 22/26/30 deg.C (7.4 g/kg dry air, i.e. 45/35/28 %RH) in quiet and recorded open-plan office noise (55 dBA) conditions. Warmth decreased perceived air quality (P......Thirty subjects clothed for comfort at 22 deg.C performed simulated office work for 3 hours at 22/26/30 deg.C (7.4 g/kg dry air, i.e. 45/35/28 %RH) in quiet and recorded open-plan office noise (55 dBA) conditions. Warmth decreased perceived air quality (P...
-
COMPARATIVE STUDY ON FISCAL-ADMINISTRATIVE SOLICITOR'S OFFICE AND FISCAL SOLICITOR'S OFFICE
OCTAVIA MARIA CILIBIU
2012-01-01
The fiscal-administrative solicitor's office represents the activity of solving litigations between tax payers and the fiscal administration, litigations whose purpose is to cancel totally or partially a fiscal administrative document, document considered by the tax payer harmful for his legitimate right or interest recognized by law. The fiscal solicitor's office represents the activity of solving litigations whose purpose is to cancel or correction of acts of enforcement of tax claims. Rese...
-
The Role Of Forensic Accountants In Fraud Detection And National Security In Nigeria
Directory of Open Access Journals (Sweden)
Dickson Mukoro
2013-05-01
Full Text Available This study aims at exploring the relevance of forensic accounting in curbing crime and corruption in public sector. The objective of the research work seeks to explore the role a forensic accountant can play in the fight against corruption by applying his investigative skills, providing litigation support service and documentation and reporting. The population used in the research was the Federal Inland Revenue Service (FIRS. The research design employed was the survey research. Data were majorly collected from primary sources. The hypothesis testing in this research work was done using regression analysis. The results of the empirical findings show that forensic accountants are relevant in investigating crime and corruption in the public sector. Forensic accountants play a role in litigation support services in the public sector, and forensic accountants are relevant in documentation and reporting. It was observed that the forensic accountants play a significant role in curbing crime and corrupt practices in any public sector since they provide a mechanism to hold people accountable, such that those who manage resources in a fiduciary capacity do not easily abuse that trust without detection. Amongst other proferred solutions, it was recommended that accounting professionals should always act proactively such that the members of the profession in Nigeria are kept abreast of emerging technologies, especially in the area of forensic accounting. The legislature should also see to it that the executive grants full autonomy to the agents of government that are charged with enforcing accountability. Office of the Auditor-General of the Federation, the Economic and Financial Crimes Commission, Independent Corrupt Practices Commission, and Code of Conduct Bureau, should be fully independent entities free to do their jobs without undue meddling and interference
-
Accounting Methodology for Source Energy of Non-Combustible Renewable Electricity Generation
Energy Technology Data Exchange (ETDEWEB)
Donohoo-Vallett, Paul [US Department of Energy, Washington, DC (United States)
2016-10-01
As non-combustible sources of renewable power (wind, solar, hydro, and geothermal) do not consume fuel, the “source” (or “primary”) energy from these sources cannot be accounted for in the same manner as it is for fossil fuel sources. The methodology chosen for these technologies is important as it affects the perception of the relative size of renewable source energy to fossil energy, affects estimates of source-based building energy use, and overall source energy based metrics such as energy productivity. This memo reviews the methodological choices, outlines implications of each choice, summarizes responses to a request for information on this topic, and presents guiding principles for the U.S. Department of Energy, (DOE) Office of Energy Efficiency and Renewable Energy (EERE) to use to determine where modifying the current renewable source energy accounting method used in EERE products and analyses would be appropriate to address the issues raised above.
-
Excel in the Accounting Curriculum: Perceptions from Accounting Professors
Ramachandran Rackliffe, Usha; Ragland, Linda
2016-01-01
Public accounting firms emphasize the importance of accounting graduates being proficient in Excel. Since many accounting graduates often aspire to work in public accounting, a question arises as to whether there should be an emphasis on Excel in accounting education. The purpose of this paper is to specifically look at this issue by examining…
-
Energy Technology Data Exchange (ETDEWEB)
NONE
1997-03-01
With an objective to further improve efficiency of power demand by office automation devices and suppress increase in the power demand, investigations were carried out on the actual power consumption by office automation devices, and discussions were given on energy saving effects in the office automation devices. In the investigations, measurements were conducted for small offices as the subject thereof with regard to electric power consumed by such presentation tools and their peripheral devices as personal computers, word processors, copying machines, facsimile machines, electronic whiteboards and overhead projectors. Power consumption particularly in a standby condition was also investigated. As a result of the investigations, the following characteristics were revealed: the number of office automation devices used to deal with the Energy Star is increasing rapidly; power consumption believed to have been reduced by the Energy Star transferring to lower power consumption is estimated to be 3% in average for personal computers, 26% for copying machines, and 68% for facsimile machines; and while facsimile machines are left in operating condition for 24 hours, their operation rate at night is very low, wherein there is a large room for saving energy in this time band. 65 figs., 21 tabs.
-
46 CFR 11.505 - Engineer officer structure.
2010-10-01
... 46 Shipping 1 2010-10-01 2010-10-01 false Engineer officer structure. 11.505 Section 11.505... OFFICER ENDORSEMENTS Professional Requirements for Engineer Officer § 11.505 Engineer officer structure. The following diagram illustrates the engineering endorsement structure including cross over points...
-
Empirical Essays on Office Market Dynamics
M.G.J. Jennen (Maarten)
2008-01-01
textabstractOffice buildings are a major investment vehicle, provide a working environment for numerous employees across the globe and determine the skyline of major cities. Put differently: office buildings matter. This dissertation consists of six studies and focuses on office buildings from a
-
Contact the Office of Communication | News
of Communication Fermilab news Search Useful links Symmetry magazine Interactions Interact Contact the Office of Communication Fermilab's Office of Communication serves as the link between the : 630-840-3351 Fax: 630-840-8780 Office of Communication Fermi National Accelerator Laboratory PO Box
-
The environmental health officer's role in the determination of wind turbine applications
International Nuclear Information System (INIS)
Spode, D.
1993-01-01
An account is given from the Local Authority Environmental Health view point about the application for Deli Wind Farm, Delabole, Cornwall, UK, which was the first such application we received and was approved and is now operational. Subsequently we have approved the application for Cold Northcott, have refused two other applications and a further two are being processed. The account will indicate the practical problems faced by Environment Health Officers in assessing applications and advising the decision makers. An indication of the information which the author considers it is essential to have included in the noise section of an environmental assessment is given and suggestions are made on the type of conditions which should be attached to any planning consent with a view to protecting occupiers of the closest dwelling, this being particularly important where the relevant separation distances give little room for error in getting the decision right. (author)
-
After-hours power status of office equipment and energy use of miscellaneous plug-load equipment
Energy Technology Data Exchange (ETDEWEB)
Roberson, Judy A.; Webber, Carrie A.; McWhinney, Marla C.; Brown, Richard E.; Pinckard, Marageret J.; Busch, John F.
2004-05-27
This research was conducted in support of two branches of the EPA ENERGY STAR program, whose overall goal is to reduce, through voluntary market-based means, the amount of carbon dioxide emitted in the U.S. The primary objective was to collect data for the ENERGY STAR Office Equipment program on the after-hours power state of computers, monitors, printers, copiers, scanners, fax machines, and multi-function devices. We also collected data for the ENERGY STAR Commercial Buildings branch on the types and amounts of miscellaneous plug-load equipment, a significant and growing end use that is not usually accounted for by building energy managers. For most types of miscellaneous equipment, we also estimated typical unit energy consumption in order to estimate total energy consumption of the miscellaneous devices within our sample. This data set is the first of its kind that we know of, and is an important first step in characterizing miscellaneous plug loads in commercial buildings. The main purpose of this study is to supplement and update previous data we collected on the extent to which electronic office equipment is turned off or automatically enters a low power state when not in active use. In addition, it provides data on numbers and types of office equipment, and helps identify trends in office equipment usage patterns. These data improve our estimates of typical unit energy consumption and savings for each equipment type, and enables the ENERGY STAR Office Equipment program to focus future effort on products with the highest energy savings potential. This study expands our previous sample of office buildings in California and Washington DC to include education and health care facilities, and buildings in other states. We report data from sixteen commercial buildings in California, Georgia, and Pennsylvania: four education buildings, two medical buildings, two large offices (> 500 employees each), three medium offices (50-500 employees each), and five small
-
Move smoothly to Office 2007 or 2010
CERN. Geneva
2011-01-01
Overview of the user interface of Office 2007 and Office 2010 programs: Word, Excel, Powerpoint and Outlook. Special attention will be drawn to: changes of the user interface as compared with Office 2003, new features that improve user-productivity. At the beginning of the presentation, the demonstrations will focus on Office 2007, which is available on both Windows XP and Windows 7. Towards the end, the demonstrations will focus on Office 2010, which will soon become the default version of Office on Windows 7. Video and slides of the presentation: http://indico.cern.ch/conferenceDisplay.py?confId=95532-->
-
Office Courtesy: Diferensiasi pada Komunikasi Organisasi
Directory of Open Access Journals (Sweden)
Ulani Yunus
2012-04-01
Full Text Available Office etiquette or office courtesy is a procedure in a person with association or persons outside the organization. Etiquette teaches us to maintain good relations with the person / party. Etiquette becomes an inherent part of an organization because etiquette is not just a tool to assess an appropriate or inappropriate actions of members of the organization, but also the adhesive in the activities of a business transaction; that office image courtesy instrumental in building the organization. Through the courtesy of its contextual office applied through: adjustments to the organizational culture, attitudes toward seniors, standardization attitude towards the stakeholders. Thus, a typical office courtesy can be a differentiation of an organization.
-
22 CFR 1300.6 - Office location.
2010-04-01
... 22 Foreign Relations 2 2010-04-01 2010-04-01 true Office location. 1300.6 Section 1300.6 Foreign Relations MILLENNIUM CHALLENGE CORPORATION ORGANIZATION AND FUNCTIONS OF THE MILLENNIUM CHALLENGE CORPORATION § 1300.6 Office location. The principal offices of the Millennium Challenge Corporation are...
-
Pras, Aiko; van Beijnum, Bernhard J.F.; Sprenkels, Ron; Parhonyi, R.
2001-01-01
This article provides an introduction to Internet accounting and discusses the status of related work within the IETF and IRTF, as well as certain research projects. Internet accounting is different from accounting in POTS. To understand Internet accounting, it is important to answer questions like
-
Managing Public Accountability : How Public Managers Manage Public Accountability
Schillemans, Thomas
2015-01-01
Accountability is of growing importance in contemporary governance. The academic literature on public accountability is fraught with concerned analyses, suggesting that accountability is a problematic issue for public managers. This article investigates how public managers experience accountability
-
Office automation: a look beyond word processing
DuBois, Milan Ephriam, Jr.
1983-01-01
Approved for public release; distribution is unlimited Word processing was the first of various forms of office automation technologies to gain widespread acceptance and usability in the business world. For many, it remains the only form of office automation technology. Office automation, however, is not just word processing, although it does include the function of facilitating and manipulating text. In reality, office automation is not one innovation, or one office system, or one tech...
-
Accounting Students’ Choice on Accounting Information Technology Careers
Nurul Hasanah Uswati Dewi
2014-01-01
The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems. This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly....
-
Office-based Management of Recurrent Respiratory Papilloma.
Motz, Kevin M; Hillel, Alexander T
2016-06-01
This review will highlight the indications and benefits of office-based therapy for recurrent respiratory papillomatosis (RRP) and discuss the utilization of photo-dynamic lasers and adjuvant medical therapy in office-based settings. Office-based management of RRP allows for more timely interventions, is preferred by the majority of patients, and negates the risk of general anesthesia. Current literature argues for the utilization of KTP laser over CO 2 laser for office-based treatment of RRP. Medical therapies for RRP are limited, but agents such as bevacizumab are promising and have been shown to reduce disease burden. Medical therapies that can induce disease remission are still needed. Office-based procedures save time and healthcare expenses compared to like procedures in the operating room. However, the increased frequency for office-based procedures predicts similar overall healthcare costs for office-based and OR laser excision of RRP. Office-based management of RRP is a feasible and well-tolerated strategy in appropriately selected patients with adequate local anesthesia.
-
Special considerations for hiring an office manager.
Sachs Hills, Laura
2004-01-01
Medical practice office managers come in many varieties. They can be hired from the outside or promoted from within. They can have a great deal of experience working in medical practices or practically none. Which type of office manager is the best choice for your practice? This article will help you decide. It describes three types of office managers and considers the pros and cons of each. It explores the characteristics, advantages, and disadvantages of lay administrators hired from the outside, office managers promoted from the ranks, and "super-aides" who are asked to manage while doing their old jobs. This article also offers a list of 10 characteristics to look for in office manager candidates, as well as six areas of overall responsibility for your office manager. Finally, it includes a quick checklist of 20 required duties of typical medical practice office managers that can help you shape your office manager's job description.
-
39 CFR 221.4 - Corporate officers.
2010-07-01
... 39 Postal Service 1 2010-07-01 2010-07-01 false Corporate officers. 221.4 Section 221.4 Postal Service UNITED STATES POSTAL SERVICE ORGANIZATION AND ADMINISTRATION GENERAL ORGANIZATION § 221.4 Corporate officers. The Board of Governors determines the number of corporate officers and appoints the...
-
39 CFR 3002.11 - Administrative Office.
2010-07-01
... 39 Postal Service 1 2010-07-01 2010-07-01 false Administrative Office. 3002.11 Section 3002.11 Postal Service POSTAL REGULATORY COMMISSION PERSONNEL ORGANIZATION § 3002.11 Administrative Office. (a) The incumbent head of the office is responsible for exercising two executive functions of the...
-
22 CFR 196.4 - Administering office.
2010-04-01
... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Administering office. 196.4 Section 196.4... AFFAIRS/GRADUATE FOREIGN AFFAIRS FELLOWSHIP PROGRAM § 196.4 Administering office. The Department of State's Bureau of Human Resources, Office of Recruitment is responsible for administering the Thomas R...
-
49 CFR 10.13 - Privacy Officer.
2010-10-01
... INDIVIDUALS General § 10.13 Privacy Officer. (a) To assist with implementation, evaluation, and administration issues, the Chief Information Officer appoints a principal coordinating official with the title Privacy... 49 Transportation 1 2010-10-01 2010-10-01 false Privacy Officer. 10.13 Section 10.13...
-
United States Army Officer Professional Development: Black Officers' Perspectives
National Research Council Canada - National Science Library
Johnson, Craig
1997-01-01
.... Even so, they have not fared statistically as well as their majority contemporaries. These statistics pose interesting questions about black officer professional development and career progress...
-
Becoming an Officer of Consequence
2007-01-01
ndupress .ndu.edu issue 44, 1st quarter 2007 / JFQ 6 Becoming an officer of Consequence m uch of the literature about military history...commander become officers of consequence because their commanders value their judgment and seek their counsel when making difficult choices...COVERED 00-00-2007 to 00-00-2007 4. TITLE AND SUBTITLE Becoming an Officer of Consequence 5a. CONTRACT NUMBER 5b. GRANT NUMBER 5c. PROGRAM
-
7 CFR 2.28 - Chief Financial Officer.
2010-01-01
... 7 Agriculture 1 2010-01-01 2010-01-01 false Chief Financial Officer. 2.28 Section 2.28 Agriculture....28 Chief Financial Officer. (a) The Chief Financial Officer, under the supervision of the Secretary, is responsible for executing the duties enumerated for agency Chief Financial Officers in the Chief...
-
32 CFR 1602.5 - Area office staff.
2010-07-01
... 32 National Defense 6 2010-07-01 2010-07-01 false Area office staff. 1602.5 Section 1602.5....5 Area office staff. The compensated employees, civilian and military, of the Selective Service System employed in an area office will be referred to as the area office staff. ...
-
The strategic security officer.
Hodges, Charles
2014-01-01
This article discusses the concept of the strategic security officer, and the potential that it brings to the healthcare security operational environment. The author believes that training and development, along with strict hiring practices, can enable a security department to reach a new level of professionalism, proficiency and efficiency. The strategic officer for healthcare security is adapted from the "strategic corporal" concept of US Marine Corps General Charles C. Krulak which focuses on understanding the total force implications of the decisions made by the lowest level leaders within the Corps (Krulak, 1999). This article focuses on the strategic organizational implications of every security officer's decisions in the constantly changing and increasingly volatile operational environment of healthcare security.
-
2010-10-01
... designation of a Program/Project Manager as the Contracting Officer's Technical Representative. 301.607-78... Contracting Officer designation of a Program/Project Manager as the Contracting Officer's Technical... acquisition. However, for those individuals serving as a Program or Project Manager under a FAC-P/PM...
-
A fundamentalist perspective on accounting and implications for accounting
Directory of Open Access Journals (Sweden)
Guohua Jiang
2013-12-01
Full Text Available This paper presents a framework for addressing normative accounting issues for reporting to shareholders. The framework is an alternative to the emerging Conceptual Framework of the International Accounting Standards Board and the Financial Accounting Standards Board. The framework can be broadly characterized as a utilitarian approach to accounting standard setting. It has two main features. First, accounting is linked to valuation models under which shareholders use accounting information to values their stakes. Second, the desirable characteristics of accounting information are inferred from the demand of investors and analysts who use the information in practice. This stands in contrast to the “qualitative characteristics” in the Boards’ Framework which are embraced largely on the basis of their aesthetic appeal. These features lead to a set of broad accounting principles that resolve “recognition” and “measurement” issues at the core of the Boards’ Conceptual Framework and also the central issue of a balance sheet approach versus an income statement approach. The framework in the paper also frames the research questions for researchers interested in accounting policy.
-
Department of Education, Washington, DC.
This guide is intended to provide guidance to college and university business office personnel who handle recordkeeping, accounting, and other fiscal reporting functions for federal Title IV financial aid programs, as authorized by the Higher Education Act of 1965, as amended. This edition emphasizes the benefits and challenges of electronic…
-
Virtuelt skrivebord med open office
DEFF Research Database (Denmark)
Nielsen, Kurt Gammelgaard
2009-01-01
SDUs erfaringer med projektet Port 22: en virtuel platform med Open Office som kontorpakke til studerende.......SDUs erfaringer med projektet Port 22: en virtuel platform med Open Office som kontorpakke til studerende....
-
2010-07-01
... 32 National Defense 6 2010-07-01 2010-07-01 false Area office. 1602.4 Section 1602.4 National Defense Other Regulations Relating to National Defense SELECTIVE SERVICE SYSTEM DEFINITIONS § 1602.4 Area office. The Selective Service Office which is responsible for all administrative and operational support...
-
17 CFR 140.1 - Headquarters office.
2010-04-01
... 17 Commodity and Securities Exchanges 1 2010-04-01 2010-04-01 false Headquarters office. 140.1..., FUNCTIONS, AND PROCEDURES OF THE COMMISSION Organization § 140.1 Headquarters office. (a) General. The headquarters office of the Commission is located at Three Lafayette Centre, 1155 21st Street, NW., Washington...
-
Influencing Organizational Commitment through Office Redesign
Morrow, Paula C.; McElroy, James C.; Scheibe, Kevin P.
2012-01-01
Prior research on the effects of office redesign on work-related outcomes has been largely a theoretical and yielded mixed and conflicting findings. Expanding on individual reactions to office design changes as specified by social interference theory, we propose that office redesign affects organizational commitment and this relationship is…
-
40 CFR 1600.6 - Office location.
2010-07-01
... 40 Protection of Environment 32 2010-07-01 2010-07-01 false Office location. 1600.6 Section 1600.6 Protection of Environment CHEMICAL SAFETY AND HAZARD INVESTIGATION BOARD ORGANIZATION AND FUNCTIONS OF THE CHEMICAL SAFETY AND HAZARD INVESTIGATION BOARD § 1600.6 Office location. The principal offices of the...
-
75 FR 47495 - Office of the Ombudsman
2010-08-06
... Office of Finance, and any person that has a business relationship with a regulated entity or the Office... entity or the Office of Finance that involves the provision of goods or services. The term business... Office of Finance of the Federal Home Loan Bank System. Person would mean an organization, business...
-
Accountability after Structural Disaggregation: Comparing Agency Accountability Arrangements
Overman, Sjors; Van Genugten, Marieke; Van Thiel, Sandra
2015-01-01
New accountability instruments – performance indicators, audits, and financial incentives – are expected to replace traditional accountability instruments in NPM reforms. We test this expectation by looking at the accountability arrangements of semi-autonomous agencies as a typical example of NPM
-
Professional accounting media - accountants handing over control to the system
DEFF Research Database (Denmark)
Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne
2010-01-01
Purpose - The purpose of this paper is to explore the relationship between management accounting software and the management accountant, as (re)produced in adverts appearing in professional management accounting journals. The paper analyses how such adverts have shaped the management accountant...... and the social practice of management accounting; in particular, whether these adverts are producing an image of management accountants who are in control of their management accounting system or who are controlled by it. The paper also discusses whether these adverts reflect changes in broader social practices....... Design/methodology/approach - The paper analyses two software adverts that were published in Chartered Institute of Management Accountants' professional journal. It uses discourse analysis to understand both the image of management accountants and the nature of the management accounting software...
-
Directory of Open Access Journals (Sweden)
Lucian Cernuşca
2015-01-01
Full Text Available This study aims to present the perception of the accounting students on the accountant image and the accounting profession, thus contributing to a better understanding of the option for the field of accounting and the motivations for choosing this profession. The paper consists of the following parts: introduction, literature review, research methodology, research findings, conclusions and bibliography. The accounting profession must be aligned to the current conditions the Romanian accounting system is going through to harmonize to the IFRS and European regulations and the development of information technologies and the transition to digital era. The role of the accountant changes from a simple digit operator to a modern one. This will be part of the managerial team, provide strategic and financial advice and effective solutions for the proper functioning of the organization, the modern stereotype involving creativity in the accounting activities. The research aims at understanding the role of the accounting profession as a social identity and as a social phenomenon and the implications for academia and professional bodies.
-
12 CFR 545.96 - Agency office.
2010-01-01
... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Agency office. 545.96 Section 545.96 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY FEDERAL SAVINGS ASSOCIATIONS-OPERATIONS § 545.96 Agency office. (a) General. A Federal savings association may establish or maintain an agency...
-
45 CFR 99.2 - Presiding officer.
2010-10-01
... 45 Public Welfare 1 2010-10-01 2010-10-01 false Presiding officer. 99.2 Section 99.2 Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION PROCEDURE FOR HEARINGS FOR THE CHILD CARE AND DEVELOPMENT FUND General § 99.2 Presiding officer. (a) (1) The presiding officer at a...
-
11 CFR 300.35 - Office buildings.
2010-01-01
... 11 Federal Elections 1 2010-01-01 2010-01-01 false Office buildings. 300.35 Section 300.35 Federal... FUNDS State, District, and Local Party Committees and Organizations § 300.35 Office buildings. (a) General provision. For the purchase or construction of its office building, a State or local party...
-
IMPACT OF THE PRINCIPLES OF FINANCIAL ACCOUNTING ON THE MANAGEMENT ACCOUNTING
Directory of Open Access Journals (Sweden)
Daniela CREŢU
2014-11-01
Full Text Available The paper studied the impact of the financial accounting principles on the management accounting. There are similarities and differences between the financial accounting and management accounting. The differences are numerous, but in the present paper we are more interested in similarities that are very deep. Not accidentally, in other accounting systems, two types of accounting information form one functional, integrated circuit (accounting monism in U.S.A. or accounting systems of compromise between the accounting monism and dualism. Since there is not only one accounting system, but a set of accounting systems, the accounting principles are not absolute, but relative. This relativity is given by the assumed objectives of the accounting.
-
Depreciation Accounting in the Uniform Chart of Accounts.
1982-12-01
footage of building occupied. Reason( s ) for Compute full cost of Rate setting, cash accounting for patient care flow generation and fund- depreciation ing... Horngren , Charles T., Cost Accounting ; A Managerial Emphasis, Prentice-Hall Inc., 1972. 32. Sawyer, Lawrence B., The Practice of Modern Internal Auditing...Awd ubtlft) S . TYPE or RE PORT a PE*IoO CovIERWO Master’s Thesis; Depreciation Accounting in the Uniform Dembr18 Chart of Accounts .PSOiwON.EORlumm
-
Accounting for Non-Accounting Students: What Affects Their Performance?
Suhaiza Ismail; Nurkamariah Kasim
2012-01-01
This study aims to examine the factors affecting the examination performance of non-accounting students in completing an accounting course, that is, Management Accounting. A questionnaire survey was administered to a total of 147 non-accounting students who enrolled in a Management Accounting course for a semester. The factors considered are gender, prior academic performance, year of study and learning approaches adopted which include deep, surface and strategic approaches. Using multiple re...
-
Office Operative Hysteroscopy: An Update.
Salazar, Christina Alicia; Isaacson, Keith B
2018-02-01
Hysteroscopy is considered the gold standard for the evaluation of intracavitary pathology in both premenopausal and postmenopausal patients associated with abnormal uterine bleeding, as well as for the evaluation of infertile patients with suspected cavity abnormalities. Office-based operative hysteroscopy allows patients to resume activities immediately and successfully integrates clinical practice into a "see and treat" modality, avoiding the added risks of anesthesia and the inconvenience of the operating room. For 2017, the Centers for Medicare and Medicaid Services has provided a substantial increase in reimbursement for a select number of office-based hysteroscopic procedures. This review provides an update on the indications, equipment, and procedures for office hysteroscopy, as well as the management of complications that may arise within an office-based practice. Copyright © 2018. Published by Elsevier Inc.
-
Accounting Employers' Expectations--The Ideal Accounting Graduates
Low, Mary; Botes, Vida; Rue, David Dela; Allen, Jackie
2016-01-01
This research examined what accounting employers are seeking in their "ideal" accounting graduate and sought to provide clarification on the "expectation gap" between what accounting employers require in their graduates, and the skills these graduates are exhibiting. Adopting a qualitative research method, this research paper…
-
International Nuclear Information System (INIS)
1994-10-01
The US Department of Energy (DOE) Office of Environmental Management, formerly the Office of Environmental Restoration and Waste Management (EM), was established in November 1989 as the first step toward correcting contamination problems resulting from nearly 50 years of nuclear weapons production and fuel processing activities. EM consolidates several DOE organizations previously responsible for the handling, treatment, and disposition of radioactive and hazardous waste. Within EM, the Office of Technology Development (OTD/EM-50) is responsible for developing technologies to meet DOE's goal for environmental restoration. OTD manages an aggressive national program of applied research, development, demonstration, testing, and evaluation (RDDT and E) for environmental cleanup, waste management, and related technologies. The program is designed to resolve major technical issues, to rapidly advanced beyond current technologies for environmental restoration and waste management operations, and to expedite compliance with applicable environmental laws and regulations. This report summarizes Fiscal Year 1994 (FY94) programmatic information, accomplishments, and planned activities relevant to the individual activities within OTD's RDDT and E
-
Assessing and Reducing Plug and Process Loads in Office Buildings (Brochure)
Energy Technology Data Exchange (ETDEWEB)
2011-06-01
Plug and process loads (PPLs) in commercial buildings account for almost 5% of U.S. primary energy consumption. Minimizing these loads is a primary challenge in the design and operation of an energy-efficient building. PPLs are not related to general lighting, heating, ventilation, cooling, and water heating, and typically do not provide comfort to the occupants. They use an increasingly large fraction of the building energy use pie because the number and variety of electrical devices have increased along with building system efficiency. Reducing PPLs is difficult because energy efficiency opportunities and the equipment needed to address PPL energy use in office spaces are poorly understood.
-
20 CFR 404.1073 - Public office.
2010-04-01
... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Public office. 404.1073 Section 404.1073...- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment § 404.1073 Public office. (a) General. The performance of the functions of a public office is not a trade or business except under the...
-
2010-01-01
... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Home office. 545.91 Section 545.91 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY FEDERAL SAVINGS ASSOCIATIONS-OPERATIONS § 545.91 Home office. (a) All operations of a Federal savings association (“you”) are subject to...
-
32 CFR 552.90 - Permit office.
2010-07-01
... 32 National Defense 3 2010-07-01 2010-07-01 true Permit office. 552.90 Section 552.90 National... CEMETERIES REGULATIONS AFFECTING MILITARY RESERVATIONS Fort Lewis Land Use Policy § 552.90 Permit office... non-training acess to the range complex. The office is open 0700-1900 hours, seven days a week, for...
-
Asymmetric Properties of Office Rent Adjustment
D. Brounen (Dirk); M.G.J. Jennen (Maarten)
2009-01-01
textabstractIn this paper we use an error correction model for understanding the changes in real office rents for a panel of 15 U.S. MSA's over the period 1990-2007. We find that office rents in all cities react positively to a rise in office employment and lagged rent changes, while lagged
-
Annual report on activities of Regional Public Health Offices in the Slovak Republic in 2009
International Nuclear Information System (INIS)
2010-01-01
A brief account of activities carried out by the Regional Public Health Offices in the Slovak Republic in 2009 is presented. These activities are reported under the headings: (1) Environment; (2) Preventive occupational medicine; (3) Hygiene, nutrition, food safety and cosmetic products; (4) Hygiene of children and youth; (5) Epidemiology; (6) Objectification of environmental factors and working environment; (7) Medical microbiology; (8) Health promotion; (9) Health protection against radiation; (10) Complaints and petitions; (11) Control of tobacco and alcohol.
-
Annual report on activities of Regional Public Health Offices in the Slovak Republic in 2010
International Nuclear Information System (INIS)
2011-01-01
A brief account of activities carried out by the Regional Public Health Offices in the Slovak Republic in 2010 is presented. These activities are reported under the headings: (1) Environment; (2) Preventive occupational medicine; (3) Hygiene, nutrition, food safety and cosmetic products; (4) Hygiene of children and youth; (5) Epidemiology; (6) Objectification of environmental factors and working environment; (7) Medical microbiology; (8) Health promotion; (9) Health protection against radiation; (10) Complaints and petitions; (11) Control of tobacco and alcohol.
-
New Frontiers: Training Forensic Accountants within the Accounting Program
Ramaswamy, Vinita
2007-01-01
Accountants have recently been subject to very unpleasant publicity following the collapse of Enron and other major companies. There has been a plethora of accounting failures and accounting restatements of falsified earnings, with litigations and prosecutions taking place every day. As the FASB struggles to tighten the loopholes in accounting,…
-
42 CFR 401.130 - Materials available at social security district offices and branch offices.
2010-10-01
... (HIM-10). (13) Home Health Agency Manual (HIM-11). (14) Outpatient Physical Therapy Provider Manual... social security district offices and branch offices: (1) Claims Manual of the Social Security Administration. (2) Department Staff Manual on Organization, Department of Health and Human Services, Part F, CMS...
-
Office of Disability Employment Policy
... STATES DEPARTMENT OF LABOR Facebook Twitter RSS Email Office of Disability Employment Policy (ODEP) Menu About ODEP ... LABOR DEPARTMENT Español A to Z Index Agencies Office of Inspector General Leadership Team Contact Us Subscribe ...
-
Accounting Students’ Choice on Accounting Information Technology Careers
Directory of Open Access Journals (Sweden)
Nurul Hasanah Uswati Dewi
2014-12-01
Full Text Available The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems.This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly.This research shows that the interest in undergraduate accounting students for a career in the field of information systems is very small and this research also appears that the academic supervisor is one of the dominant factors influencing student choice in choosing a career in the field of information systems. Beside this, this study also found that respondents are not interested in a career in accounting information systems more due to that field of information systems is not a career they aspire.
-
Accounting Students’ Choice on Accounting Information Technology Careers
Directory of Open Access Journals (Sweden)
Nurul Hasanah Uswati Dewi
2014-12-01
Full Text Available The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems. This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly.This research shows that the interest in undergraduate accounting students for a career in the field of information systems is very small and this research also appears that the academic supervisor is one of the dominant factors influencing student choice in choosing a career in the field of information systems. Beside this, this study also found that respondents are not interested in a career in accounting information systems more due to that field of information systems is not a career they aspire.
-
20 CFR 404.1006 - Corporation officer.
2010-04-01
... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Corporation officer. 404.1006 Section 404... Corporation officer. If you are an officer of a corporation, you are an employee of the corporation if you are... director of a corporation, we consider you to be self-employed when you work as a director. ...
-
The Office of Airline Information.
2015-01-01
The Office of Airline Information (OAI) mandate is to collect, validate, compile and disseminate data on airline traffic, performance, finances, and fares. Each quarter, BTS Office of Airline Information (OAI) processes more than 3,800 filings sub...
-
Financial Accountant Versus Managerial Accountant in the Hotel Business System
Directory of Open Access Journals (Sweden)
Ivana Zubac
2012-01-01
Full Text Available From the perspective of financial or managerial accountant, subject of interest in this paper is the relationship of financial and managerial accounting in the hotel business. Being necessary functions within the business system of hotel company, their mutual connection as well as their differences are explained. The management of hotel company makes decisions based on accounting information from both parts of accounting. As support to hotel management in decision-making, financial accountant provides financial information about past events, while managerial accountant provides non-financial information oriented toward future. The example above is just one out of many specific tasks, which are performed by accountants of specific part of hotel accounting system. Without their support, the management could not make correct and timely decisions with certainty. The importance of the roles of financial and managerial accountant is reflected through need for a wide knowledge in the field of accounting in specific business conditions of hotel industry.
-
Safeguards Accountability Network accountability and materials management
International Nuclear Information System (INIS)
Carnival, G.J.; Meredith, E.M.
1985-01-01
The Safeguards Accountability Network (SAN) is an on-line accountability system used by Rocky Flats Plant to provide accountability control of its nuclear material inventory. The system is also used to monitor and evaluate the use of the nuclear material inventory against programmatic objectives for materials management. The SAN system utilizes two Harris 800 Computers as central processing units. Enhancement plans are currently being formulated to provide automated data collection from process operations on the shop floor and from non-destructive analysis safeguards instrumentation. SAN, discussed in this paper, is an excellent system for basic accountability control of nuclear materials inventories and is a quite useful tool in evaluating the efficient use of nuclear materials inventories at Rocky Flats Plant
-
Traditional Market Accounting: Management or Financial Accounting?
Wiyarni, Wiyarni
2017-01-01
The purpose of this study is to explore the area of accounting in traditional market. There are two areas of accounting: management and financial accounting. Some of traditional market traders have prepared financial notes, whereas some of them do not. Their financial notes usually consist of receivables, payables, customer orders, inventories, sales and cost price, and salary expenses. The purpose of these financial notes is usually for decision making. It is very rare for the traditional ma...
-
General Accounting Office, Washington, DC.
The U.S. Department of Education's financial management environment and effectiveness are described, together with the reliability of its accounting and internal control systems for the management of the money it gives or lends to schools, individual students, states, and local education agencies. The study found that key accounting and related…
-
Accounting for Investement Property Under Romanian Accounting System
Directory of Open Access Journals (Sweden)
Sava Raluca
2015-04-01
Full Text Available Investment property, an important component of the current assets, need special attention both in terms of their impact on accounting and well as in reporting the annual financial statements. Internationally their accounting treatment is presented by the IAS 40 Investment property issued in 2000 and being operative for annual periods beginning on or after 1 January 2001 with a number of subsequent amendments.First step in aligning the Romanian accounting system (RAS to the international accounting and financial reporting standards has manifested in terms of properties starting with 2012 but only for the listed companies - OMFP 1286 which has brought significant changes in the execution way of the individual financial statements of these companies and in terms of the accounting presentation of the investment properties and fixed assets held for sale. In accordance with this order and the Romanian accounting rules recognize investment properties as being a separate component of the fixed assets, applying the provisions of IAS 40.This paper deals with the next step by presenting the occurred legislative changes related to the accounting treatment of the investment property, changes that are applicable to all the Romanian companies, not just those listed on the stock exchange, starting from the financial year 2015.
-
Program Office Support Change Management System (POS CMS)
Office of Personnel Management — This application is used by the U.S. Office of Personnel Management (OPM)'s Office of the Chief Information Officer (CIO) for tracking software change requests for...
-
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.
-
2011-12-27
... accounting standards governing measurement, assignment, and allocation of costs to contracts with the United... contracting parties; Measurement of pension costs must be objectively verifiable; Accounting rules must keep... cost accounting that preclude their use for the appropriate measurement, assignment and allocation of...
-
Yang, Wen-Yi; Efremov, Ljupcho; Mujaj, Blerim; Zhang, Zhen-Yu; Wei, Fang-Fei; Huang, Qi-Fang; Thijs, Lutgarde; Vanassche, Thomas; Nawrot, Tim S; Staessen, Jan A
2018-01-01
In view of decreasing lead exposure and guidelines endorsing ambulatory above office blood pressure (BP) measurement, we reassessed association of BP with blood lead (BL) in 236 newly employed men (mean age, 28.6 years) without previous lead exposure not treated for hypertension. Office BP was the mean of five auscultatory readings at one visit. Twenty-four-hour BP was recorded at 15- and 30-minute intervals during wakefulness and sleep. BL was determined by inductively coupled plasma mass spectrometry. Systolic/diastolic office BP averaged 120.0/80.7 mm Hg, and the 24-hour, awake, and asleep BP 125.5/73.6, 129.3/77.9, and 117.6/65.0 mm Hg, respectively. The geometric mean of blood lead was 4.5 μg/dL (interquartile range, 2.60-9.15 μg/dL). In multivariable-adjusted analyses, effect sizes associated with BL doubling were 0.79/0.87 mm Hg (P = .11/.043) for office BP and 0.29/-0.25, 0.60/-0.10, and -0.40/-0.43 mm Hg for 24-hour, awake, and asleep BP (P ≥ .33). Neither office nor 24-hour ambulatory hypertension was related to BL (P ≥ .14). A clinically relevant white coat effect (WCE; office minus awake BP, ≥20/≥10 mm Hg) was attributable to exceeding the systolic or diastolic threshold in 1 and 45 workers, respectively. With BL doubling, the systolic/diastolic WCE increased by 0.20/0.97 mm Hg (P = .57/.046). Accounting for the presence of a diastolic WCE, reduced the association size of office diastolic BP with BL to 0.39 mm Hg (95% confidence interval, -0.20 to 1.33; P = .15). In conclusion, a cross-sectional analysis of newly hired workers before lead exposure identified the WCE as confounder of the association between office BP and BL and did not reveal any association between ambulatory BP and BL. Copyright © 2017 The Authors. Published by Elsevier Inc. All rights reserved.
-
IMPACT OF THE PRINCIPLES OF FINANCIAL ACCOUNTING ON THE MANAGEMENT ACCOUNTING
Daniela CREŢU
2014-01-01
The paper studied the impact of the financial accounting principles on the management accounting. There are similarities and differences between the financial accounting and management accounting. The differences are numerous, but in the present paper we are more interested in similarities that are very deep. Not accidentally, in other accounting systems, two types of accounting information form one functional, integrated circuit (accounting monism in U.S.A. or accounting systems of compromis...
-
Directory of Open Access Journals (Sweden)
Koranteng
2015-08-01
Full Text Available The design of buildings in public educational institutions in Ghana predominantly adopts open-plan offices that are naturally ventilated with the aid of operable windows for reasons such as achieving adaptable spaces improved social climate and effective ventilation. However adoption of open-plan naturally ventilated offices in these educational institutions expose occupants to noise that emanates indoors and from outdoor sources which can interfere with and impede work performance. The study aimed at assessing noise exposure levels and occupants satisfaction with noise level in selected naturally ventilated open-plan offices in Ghana. The study employed an empirical assessment of the noise levels in and around three of the office buildings using a PCE222 Digital Sound Level Meter and a survey involving interviews to assess workers satisfaction of noise levels of the open-plan offices at the Kwame Nkrumah University of Science and Technology in Kumasi. The results show that mean outdoor noise levels for offices ranged from 11 per cent below to 5 per cent above the WHO permissible limits while mean indoor noise levels exceeded the limit by between 20-40 per cent during the course of the day. In spite of the high levels of noise occupants generally considered the overall noise level in their offices as acceptable. Likewise the results indicate that there are no significant differences in occupants exposure to noise from their various sitting positions in an office space and floor levels in an office building. The paper recommends strategies to manage and improve ambient noise quality within naturally ventilated open-plan office spaces in Ghana. The study will be of relevance as a useful guide to organizations and policy makers concerned with built environmental issues.
-
John Burns; Martin Quinn; Liz Warren; João Oliveira
2013-01-01
Overview of the BookThe textbook comprises six sections which together represent a comprehensive insight into management accounting - its technical attributes, changeable wider context, and the multiple roles of management accountants. The sections cover: (1) an introduction to management accounting, (2) how organizations account for their costs, (3) the importance of tools and techniques which assist organizational planning and control, (4) the various dimensions of making business decisions...
-
Learn Office 2011 for Mac OS X
Hart-Davis, Guy
2011-01-01
Office for Mac remains the leading productivity suite for Mac, with Apple's iWork and the free OpenOffice.org trailing far behind. And now it's being updated with a cleaner interface and more compatibility with Exchange and SharePoint. Learn Office 2011 for Mac OS X offers a practical, hands-on approach to using Office 2011 applications to create and edit documents and get work done efficiently. You'll learn how to customize Office, design, create, and share documents, manipulate data in a spreadsheet, and create lively presentations. You'll also discover how to organize your email, contacts,
-
Accounting outsourcing and some problems of selected software for accounting
Turková, Lenka
2009-01-01
Diploma thesis on Accounting outsourcing and key problems of selected software for accounting deals with the accounting outsourcing. Work focuses here on the question of the proper selection of an accounting firm and on the conditions of cooperation with it. In this work the reader is also acquainted with some software for accounting and with their advantages and disadvantages.
-
Office of Disease Prevention and Health Promotion
... Health Literacy Health Care Quality Healthy People healthfinder Office of Disease Prevention and Health Promotion Spotlight: This ... 16/2017 This site is coordinated by the Office of Disease Prevention and Health Promotion, Office of ...
-
Njoku, Jonathan C.; van der Heijden, Beatrice; Inanga, Eno L.
2010-01-01
This paper aims to portray an accounting faculty expert. It is argued that neither the academic nor the professional orientation alone appears adequate in developing accounting faculty expertise. The accounting faculty expert is supposed to develop into a so-called ‘flexpert’ (Van der Heijden, 2003)
-
Priorities in Accommodating office user preferences : Impact on office users decision to stay or go
Remøy, HT; van der Voordt, Theo
2014-01-01
Purpose When current accommodation is unsatisfactory, office organisations consider relocating to new accommodation that optimally facilitates their main processes and supports image and financial yield. However, due to high vacancy levels, public opinion and governmental awareness oppose new office
-
Remøy, H.
2010-01-01
Office building vacancy is becoming an increasingly visible part of the cityscape. Billboards shout “for rent” and office locations look abandoned even in the middle of the day. Still, new office buildings and locations are being developed, adding up to the built environment. As hardly any office
-
Passport officers' errors in face matching.
White, David; Kemp, Richard I; Jenkins, Rob; Matheson, Michael; Burton, A Mike
2014-01-01
Photo-ID is widely used in security settings, despite research showing that viewers find it very difficult to match unfamiliar faces. Here we test participants with specialist experience and training in the task: passport-issuing officers. First, we ask officers to compare photos to live ID-card bearers, and observe high error rates, including 14% false acceptance of 'fraudulent' photos. Second, we compare passport officers with a set of student participants, and find equally poor levels of accuracy in both groups. Finally, we observe that passport officers show no performance advantage over the general population on a standardised face-matching task. Across all tasks, we observe very large individual differences: while average performance of passport staff was poor, some officers performed very accurately--though this was not related to length of experience or training. We propose that improvements in security could be made by emphasising personnel selection.
-
Passport officers' errors in face matching.
Directory of Open Access Journals (Sweden)
David White
Full Text Available Photo-ID is widely used in security settings, despite research showing that viewers find it very difficult to match unfamiliar faces. Here we test participants with specialist experience and training in the task: passport-issuing officers. First, we ask officers to compare photos to live ID-card bearers, and observe high error rates, including 14% false acceptance of 'fraudulent' photos. Second, we compare passport officers with a set of student participants, and find equally poor levels of accuracy in both groups. Finally, we observe that passport officers show no performance advantage over the general population on a standardised face-matching task. Across all tasks, we observe very large individual differences: while average performance of passport staff was poor, some officers performed very accurately--though this was not related to length of experience or training. We propose that improvements in security could be made by emphasising personnel selection.
-
Space shuttle configuration accounting functional design specification
1974-01-01
An analysis is presented of the requirements for an on-line automated system which must be capable of tracking the status of requirements and engineering changes and of providing accurate and timely records. The functional design specification provides the definition, description, and character length of the required data elements and the interrelationship of data elements to adequately track, display, and report the status of active configuration changes. As changes to the space shuttle program levels II and III configuration are proposed, evaluated, and dispositioned, it is the function of the configuration management office to maintain records regarding changes to the baseline and to track and report the status of those changes. The configuration accounting system will consist of a combination of computers, computer terminals, software, and procedures, all of which are designed to store, retrieve, display, and process information required to track proposed and proved engineering changes to maintain baseline documentation of the space shuttle program levels II and III.
-
Energy Technology Data Exchange (ETDEWEB)
1994-10-01
The US Department of Energy (DOE) Office of Environmental Management, formerly the Office of Environmental Restoration and Waste Management (EM), was established in November 1989 as the first step toward correcting contamination problems resulting from nearly 50 years of nuclear weapons production and fuel processing activities. EM consolidates several DOE organizations previously responsible for the handling, treatment, and disposition of radioactive and hazardous waste. Within EM, the Office of Technology Development (OTD/EM-50) is responsible for developing technologies to meet DOE`s goal for environmental restoration. OTD manages an aggressive national program of applied research, development, demonstration, testing, and evaluation (RDDT and E) for environmental cleanup, waste management, and related technologies. The program is designed to resolve major technical issues, to rapidly advanced beyond current technologies for environmental restoration and waste management operations, and to expedite compliance with applicable environmental laws and regulations. This report summarizes Fiscal Year 1994 (FY94) programmatic information, accomplishments, and planned activities relevant to the individual activities within OTD`s RDDT and E.
-
2010-01-01
that ROTC programs were being staffed with lower performing and less qualified officers to educate young black officers. He based this conclusion on...come to mutually supporting conclusions. In a 2008 USAWC Strategy Research Project, while exploring the effects of ethnocentrism and its affect on
-
A Concept of Accounting Quality from Accounting Harmonisation Perspective
Legenzova, R
2016-01-01
The aim of this paper is to assess if and how a concept of accounting quality differs from perspectives of various types of organisations affected by the accounting harmonisation process. Accounting harmonisation is commonly associated with worldwide adoption of IFRS by public interest companies. However, in the EU this process is much broader and also involves efforts to harmonise accounting standards for non-listed companies and public sector organisations. Analysis of ...
-
Sakellaris, Ioannis A; Saraga, Dikaia E; Mandin, Corinne; Roda, Célina; Fossati, Serena; de Kluizenaar, Yvonne; Carrer, Paolo; Dimitroulopoulou, Sani; Mihucz, Victor G; Szigeti, Tamás; Hänninen, Otto; de Oliveira Fernandes, Eduardo; Bartzis, John G; Bluyssen, Philomena M
2016-04-25
Indoor environmental conditions (thermal, noise, light, and indoor air quality) may affect workers' comfort, and consequently their health and well-being, as well as their productivity. This study aimed to assess the relations between perceived indoor environment and occupants' comfort, and to examine the modifying effects of both personal and building characteristics. Within the framework of the European project OFFICAIR, a questionnaire survey was administered to 7441 workers in 167 "modern" office buildings in eight European countries (Finland, France, Greece, Hungary, Italy, The Netherlands, Portugal, and Spain). Occupants assessed indoor environmental quality (IEQ) using both crude IEQ items (satisfaction with thermal comfort, noise, light, and indoor air quality), and detailed items related to indoor environmental parameters (e.g., too hot/cold temperature, humid/dry air, noise inside/outside, natural/artificial light, odor) of their office environment. Ordinal logistic regression analyses were performed to assess the relations between perceived IEQ and occupants' comfort. The highest association with occupants' overall comfort was found for "noise", followed by "air quality", "light" and "thermal" satisfaction. Analysis of detailed parameters revealed that "noise inside the buildings" was highly associated with occupants' overall comfort. "Layout of the offices" was the next parameter highly associated with overall comfort. The relations between IEQ and comfort differed by personal characteristics (gender, age, and the Effort Reward Imbalance index), and building characteristics (office type and building's location). Workplace design should take into account both occupant and the building characteristics in order to provide healthier and more comfortable conditions to their occupants.
-
Cross-cultural Training of Danish Police Officers
DEFF Research Database (Denmark)
Muhr, Sara Louise; Lorenzen, Julie
2016-01-01
. The empirical data for this case emanates from the collaboration between the Greenlandic and Danish police in 2015. Every summer, a group of Danish officers are sent to Greenland to assist the police force while local officers are on summer holidays. The case centers on a one-week course in January of 2015...... that is provided to the selected group of Danish officers going to Greenland the following summer. The main focus is kept on how a group of leaders from the Greenlandic police, with Danish and Greenlandic backgrounds, present the upcoming experience and work to the Danish officers, as well as the officers...
-
Physician Competition in the Era of Accountable Care Organizations.
Richards, Michael R; Smith, Catherine T; Graves, Amy J; Buntin, Melinda B; Resnick, Matthew J
2018-04-01
To calculate physician concentration levels for all U.S. markets using detailed data on integration and accountable care organization (ACO) participation. 2015 SK&A office-based physician survey linked to all commercial and public payer ACOs. We construct three separate Herfindahl-Hirschman Index (HHI) measures and plot their distributions. We then investigate how prevailing levels of concentration change when incorporating more detailed organizational features into the HHI measure. Horizontal and vertical integration strongly influences measures of physician concentration; however, ACOs have limited impact overall. ACOs are often present in competitive markets, and only in a minority of these markets do ACOs substantively increase physician concentration. Monitoring ACO effects on physician competition will likely have to proceed on a case-by-case basis. © Health Research and Educational Trust.
-
Stellinga, B.; Mügge, D.
2014-01-01
The European and global regulation of accounting standards have witnessed remarkable changes over the past twenty years. In the early 1990s, EU accounting practices were fragmented along national lines and US accounting standards were the de facto global standards. Since 2005, all EU listed
-
A fundamentalist perspective on accounting and implications for accounting research
Institute of Scientific and Technical Information of China (English)
Guohua; Jiang; Stephen; Penman
2013-01-01
This paper presents a framework for addressing normative accounting issues for reporting to shareholders. The framework is an alternative to the emerging Conceptual Framework of the International Accounting Standards Board and the Financial Accounting Standards Board. The framework can be broadly characterized as a utilitarian approach to accounting standard setting. It has two main features. First, accounting is linked to valuation models under which shareholders use accounting information to values their stakes. Second, the desirable characteristics of accounting information are inferred from the demand of investors and analysts who use the information in practice. This stands in contrast to the "qualitative characteristics" in the Boards’ Framework which are embraced largely on the basis of their aesthetic appeal. These features lead to a set of broad accounting principles that resolve "recognition"and "measurement" issues at the core of the Boards’ Conceptual Framework and also the central issue of a balance sheet approach versus an income statement approach. The framework in the paper also frames the research questions for researchers interested in accounting policy.
-
2010-10-18
... interpreted the term, because, among the variety of services provided, family offices are in the business of...: Private Wealth Management in the Family Context, Wharton Global Family Alliance (Apr. 1, 2008), available..., management, and employment structures and arrangements employed by family offices.'' \\14\\ We have taken this...
-
The PR Officer's Survival Kit.
Woodrum, Robert L.
1996-01-01
A former corporate public relations (PR) professional shares strategies for communicating and cooperating with the chief executive officer, and particularly for coping with differences in perceptions of the public relations officer's role. Basic attributes of a successful PR professional are outlined: good communication skills, an analytical…
-
Richland Operations Office technology summary
International Nuclear Information System (INIS)
1994-05-01
This document has been prepared by the Department of Energy's Environmental Management Office of Technology Development to highlight its research, development, demonstration, testing, and evaluation activities funded through the Richland Operations Office. Technologies and processes described have the potential to enhance cleanup and waste management efforts
-
Richland Operations Office technology summary
Energy Technology Data Exchange (ETDEWEB)
1994-05-01
This document has been prepared by the Department of Energy`s Environmental Management Office of Technology Development to highlight its research, development, demonstration, testing, and evaluation activities funded through the Richland Operations Office. Technologies and processes described have the potential to enhance cleanup and waste management efforts.
-
Jansen, M.M.; Moelker, R.
2016-01-01
The Officer Corps constitutes the backbone of the military. Privates and NCOs come and go. Political leaders are replaced. But the officer corps, the military profession per se, endures. The focus of this paper is how the military profession is maintained by military academies. A profession is
-
47 CFR 0.101 - Functions of the office.
2010-10-01
... 47 Telecommunication 1 2010-10-01 2010-10-01 false Functions of the office. 0.101 Section 0.101 Telecommunication FEDERAL COMMUNICATIONS COMMISSION GENERAL COMMISSION ORGANIZATION Organization Office of Communications Business Opportunities § 0.101 Functions of the office. (a) The Office of Communications Business...
-
40 CFR 247.16 - Non-paper office products.
2010-07-01
... pressboard binders containing recovered paper; and solid plastic binders containing recovered plastic. (e... 40 Protection of Environment 24 2010-07-01 2010-07-01 false Non-paper office products. 247.16...-paper office products. (a) Office recycling containers and office waste receptacles. (b) Plastic desktop...
-
48 CFR 4.101 - Contracting officer's signature.
2010-10-01
... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Contracting officer's signature. 4.101 Section 4.101 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL ADMINISTRATIVE MATTERS Contract Execution 4.101 Contracting officer's signature. Only contracting officers shall...
-
Office of Diversity Management and Equal Opportunity
Opportunity Office of Diversity Management and Equal Opportunity Home About ODMEO Leadership Documents News Skip to main content (Press Enter). Toggle navigation Office of Diversity Management and Equal Opportunity Search Search ODMEO: Search Search ODMEO: Search Office of Diversity Management and Equal
-
Patent office governance and patent system quality
PICARD, Pierre M.; VAN POTTELSBERGHE DE LA POTTERIE, Bruno
2011-01-01
The present paper discusses the role of quality in patent systems from the perspective of patent offices' behavior and organization. After documenting original stylized facts, the paper presents a model in which patent offices set patent fees and the quality level of their examination processes. Various objectives of patent offices' governors are considered. We show that the quality of the patent system is maximal for the patent offices that maximises either the social welfare or its own prof...
-
Zomerdijk, L.G.
2005-01-01
This dissertation presents the results of a research study that involved the development of a framework that provides insight in and so supports design decisions regarding front office and back office activities in service delivery processes. Building on the evidence from five case studies in the financial services sector, three design decisions have been elaborated. They are the definition of front office and back office activities, the decoupling decisions and organizational arrangements. T...
-
Reitenbach, E.F.R.; Jochems, A.J.; Molenbroek, J.F.M.; Ball, R.; Eijk, D.J.
2008-01-01
In Hong Kong it was noticed that female office and factory workers use chairs that are oversized and can't support their sitting posture in a comfortable way. In order to set up general recommendations to design a more appropriate office chair, a research of the user experience of office chairs was
-
International Nuclear Information System (INIS)
Adler, B.
1990-01-01
The Ordinance on the Implementation of Atomic Safety and Radiation Protection of the GDR requires that the managers of plants where nuclear facilities are operated appoint Control Officers for the fields of radiation protection, nuclear safety, physical protection, and accounting for and control of nuclear materials. The Control Officers are staff members of the operating organization but their appointment is subject to approval by the National Board and requires adequate qualification. The main task of the Control Officers as specialists is to give advice to the plant manager who retains responsibility for the safety of nuclear facilities, and to verify on his behalf that all requirements within their competence are met by the operating group. For this reason the Control Officer has to be absolutely independent of the head of the operating group. To enable the Control Officers to accomplish all necessary control activities and to guarantee independence from the head of the operating group, the plant manager has to establish adequate regulations of operation. As a pattern for such regulations the National Board has issued a Recommendation for the Appointment of Nuclear Safety Control Officers for Research Reactors, which provides a comprehensive survey of the requisite qualification features as well as the duties and rights of these Control Officers. This recommendation will be dealt with in the presentation
-
New Horizons For Accounting: Social Accounting
Ertuna, Özer
2012-01-01
Currently financial accounting function is going through an accelerated transformation. In this transformation the area of interest of the accounting function is expanding to serve the information needs of a greater number of interest groups’ wider spectrum of interests with financial, economic, social and environmental data related to the performance of companies. This transformation is initiated by the developments in stakeholder, corporate social responsibility, sustainability and environm...
-
47 CFR 0.17 - Functions of the Office.
2010-10-01
... 47 Telecommunication 1 2010-10-01 2010-10-01 false Functions of the Office. 0.17 Section 0.17 Telecommunication FEDERAL COMMUNICATIONS COMMISSION GENERAL COMMISSION ORGANIZATION Organization Office of Legislative Affairs § 0.17 Functions of the Office. The Office of Legislative Affairs is directly responsible...
-
47 CFR 0.31 - Functions of the Office.
2010-10-01
... 47 Telecommunication 1 2010-10-01 2010-10-01 false Functions of the Office. 0.31 Section 0.31 Telecommunication FEDERAL COMMUNICATIONS COMMISSION GENERAL COMMISSION ORGANIZATION Organization Office of Engineering and Technology § 0.31 Functions of the Office. The Office of Engineering and Technology has the...
-
Geothermal Technologies Office 2012 Peer Review Report
Energy Technology Data Exchange (ETDEWEB)
none,
2013-04-01
On May 7-10, 2012, the U.S. Department of Energy, Office of Energy Efficiency and Renewable Energy, Geothermal Technologies Office conducted its annual program peer review in Westminster, CO. In accordance with the EERE Peer Review Guide, the review provides an independent, expert evaluation of the strategic goals and direction of the office and is a forum for feedback and recommendations on future office planning. The purpose of the review was to evaluate DOE-funded projects for their contribution to the mission and goals of the office and to assess progress made against stated objectives. Project scoring results, expert reviewer comments, and key findings and recommendations are included in this report.
-
18 CFR 367.9050 - Account 905, Miscellaneous customer accounts expenses.
2010-04-01
... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 905, Miscellaneous customer accounts expenses. 367.9050 Section 367.9050 Conservation of Power and Water Resources..., Miscellaneous customer accounts expenses. (a) This account must include the cost of labor, materials used and...
-
Material Protection, Accounting, and Control Technologies (MPACT) Advanced Integration Roadmap
Energy Technology Data Exchange (ETDEWEB)
Durkee, Joe W. [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); Cipiti, Ben [Sandia National Lab. (SNL-NM), Albuquerque, NM (United States); Demuth, Scott Francis [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); Fallgren, Andrew James [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); Jarman, Ken [Pacific Northwest National Lab. (PNNL), Richland, WA (United States); Li, Shelly [Argonne National Lab. (ANL), Argonne, IL (United States); Meier, Dave [Pacific Northwest National Lab. (PNNL), Richland, WA (United States); Miller, Mike [Argonne National Lab. (ANL), Argonne, IL (United States); Osburn, Laura Ann [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); Pereira, Candido [Argonne National Lab. (ANL), Argonne, IL (United States); Dasari, Venkateswara Rao [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); Ticknor, Lawrence O. [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); Yoo, Tae-Sic [Argonne National Lab. (ANL), Argonne, IL (United States)
2016-09-30
The development of sustainable advanced nuclear fuel cycles is a long-term goal of the Office of Nuclear Energy’s (DOE-NE) Fuel Cycle Technologies program. The Material Protection, Accounting, and Control Technologies (MPACT) campaign is supporting research and development (R&D) of advanced instrumentation, analysis tools, and integration methodologies to meet this goal (Miller, 2015). This advanced R&D is intended to facilitate safeguards and security by design of fuel cycle facilities. The lab-scale demonstration of a virtual facility, distributed test bed, that connects the individual tools being developed at National Laboratories and university research establishments, is a key program milestone for 2020. These tools will consist of instrumentation and devices as well as computer software for modeling, simulation and integration.
-
Material Protection, Accounting, and Control Technologies (MPACT) Advanced Integration Roadmap
Energy Technology Data Exchange (ETDEWEB)
Miller, Mike [Idaho National Lab. (INL), Idaho Falls, ID (United States); Cipiti, Ben [Sandia National Lab. (SNL-NM), Albuquerque, NM (United States); Demuth, Scott Francis [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); Durkee, Jr., Joe W. [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); Fallgren, Andrew James [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); Jarman, Ken [Pacific Northwest National Lab. (PNNL), Richland, WA (United States); Li, Shelly [Idaho National Lab. (INL), Idaho Falls, ID (United States); Meier, Dave [Pacific Northwest National Lab. (PNNL), Richland, WA (United States); Osburn, Laura Ann [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); Pereira, Candido [Argonne National Lab. (ANL), Argonne, IL (United States); Dasari, Venkateswara Rao [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); Ticknor, Lawrence O. [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); Yoo, Tae-Sic [Idaho National Lab. (INL), Idaho Falls, ID (United States)
2017-01-30
The development of sustainable advanced nuclear fuel cycles is a long-term goal of the Office of Nuclear Energy’s (DOE-NE) Fuel Cycle Technologies program. The Material Protection, Accounting, and Control Technologies (MPACT) campaign is supporting research and development (R&D) of advanced instrumentation, analysis tools, and integration methodologies to meet this goal (Miller, 2015). This advanced R&D is intended to facilitate safeguards and security by design of fuel cycle facilities. The lab-scale demonstration of a virtual facility, distributed test bed, that connects the individual tools being developed at National Laboratories and university research establishments, is a key program milestone for 2020. These tools will consist of instrumentation and devices as well as computer software for modeling, simulation and integration.
-
28 CFR 32.34 - PSOB Office determination.
2010-07-01
... 28 Judicial Administration 1 2010-07-01 2010-07-01 false PSOB Office determination. 32.34 Section 32.34 Judicial Administration DEPARTMENT OF JUSTICE PUBLIC SAFETY OFFICERS' DEATH, DISABILITY, AND EDUCATIONAL ASSISTANCE BENEFIT CLAIMS Educational Assistance Benefit Claims § 32.34 PSOB Office determination...
-
On the Theoretical Integration of Accounting Discipline and the Boundary of Accounting
Institute of Scientific and Technical Information of China (English)
CAO Wei
2016-01-01
The discipline of accounting has formed many branches,and from it split some independent majors as well,such as financial management,auditing and so on.However,due to lacking of comprehensive thinking and theoretical summary,some of the basic relationships between accounting branches still cannot be explained clearly in theory,thus making people have difficulty in understanding clearly the hierarchical structure of the accounting discipline and the nature and boundary of accounting.The idea of theoretical integration presented by this study is:to reconstruct (or return to) the basic theoretical structure of accounting,and on this basis to establish the basic accounting;to shape some accounting branches through the cross links between the basic accounting and other related disciplines;to form a narrow-sense accounting with the external and internal two information systems of the accounting entity,which should be developed on the basis of the basic accounting;and to integrate such disciplines as the narrow-sense accounting,financial management and auditing into a generalized accounting through the value management of the accounting entity,which is necessary.Some interdisciplinary subjects shaped by the accounting information system with some related crossing disciplines (such as national economic accounting,forensic accounting,etc.) belong to a more generalized accounting.
-
47 CFR 0.151 - Functions of the Office.
2010-10-01
... 47 Telecommunication 1 2010-10-01 2010-10-01 false Functions of the Office. 0.151 Section 0.151 Telecommunication FEDERAL COMMUNICATIONS COMMISSION GENERAL COMMISSION ORGANIZATION Organization Office of Administrative Law Judges § 0.151 Functions of the Office. The Office of Administrative Law Judges consists of a...
-
47 CFR 0.13 - Functions of the Office.
2010-10-01
... 47 Telecommunication 1 2010-10-01 2010-10-01 false Functions of the Office. 0.13 Section 0.13 Telecommunication FEDERAL COMMUNICATIONS COMMISSION GENERAL COMMISSION ORGANIZATION Organization Office of Inspector General § 0.13 Functions of the Office. The Office of Inspector General is directly responsible to the...
-
47 CFR 0.21 - Functions of the Office.
2010-10-01
... 47 Telecommunication 1 2010-10-01 2010-10-01 false Functions of the Office. 0.21 Section 0.21 Telecommunication FEDERAL COMMUNICATIONS COMMISSION GENERAL COMMISSION ORGANIZATION Organization Office of Strategic Planning and Policy Analysis § 0.21 Functions of the Office. The Office of Strategic Planning and Policy...
-
47 CFR 0.41 - Functions of the Office.
2010-10-01
... 47 Telecommunication 1 2010-10-01 2010-10-01 false Functions of the Office. 0.41 Section 0.41 Telecommunication FEDERAL COMMUNICATIONS COMMISSION GENERAL COMMISSION ORGANIZATION Organization Office of General Counsel § 0.41 Functions of the Office. The Office of the General Counsel has the following duties and...
-
7 CFR 1230.634 - FSA county office report.
2010-01-01
... Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING... report. The FSA county office will notify the FSA State office of the results of the referendum. Each FSA county office will transmit the results of the referendum in its county to the FSA State office. Such...
-
32 CFR 776.67 - Judicial and legal officers.
2010-07-01
... PROFESSIONAL CONDUCT OF ATTORNEYS PRACTICING UNDER THE COGNIZANCE AND SUPERVISION OF THE JUDGE ADVOCATE GENERAL... covered attorney shall not make a statement that the covered attorney knows to be false or with reckless... officer, hearing officer, adjudicatory officer, or public legal officer, or of a candidate for election or...
-
Coding for urologic office procedures.
Dowling, Robert A; Painter, Mark
2013-11-01
This article summarizes current best practices for documenting, coding, and billing common office-based urologic procedures. Topics covered include general principles, basic and advanced urologic coding, creation of medical records that support compliant coding practices, bundled codes and unbundling, global periods, modifiers for procedure codes, when to bill for evaluation and management services during the same visit, coding for supplies, and laboratory and radiology procedures pertinent to urology practice. Detailed information is included for the most common urology office procedures, and suggested resources and references are provided. This information is of value to physicians, office managers, and their coding staff. Copyright © 2013 Elsevier Inc. All rights reserved.
-
2010-01-01
... 7 Agriculture 15 2010-01-01 2010-01-01 false Offices. 2200.5 Section 2200.5 Agriculture Regulations of the Department of Agriculture (Continued) LOCAL TELEVISION LOAN GUARANTEE BOARD ACCESS TO LOCAL... offices of the Board are at the U.S. Department of Agriculture, Rural Utilities Service, Room 2919-S, Stop...
-
Caudron, Shari
2003-01-01
The number of chief learning officers, mostly in Fortune 500 companies, has increased significantly in recent years. The increase does not indicate that companies are committed to strategic learning; executives want proof that it helps the bottom line. (JOW)
-
Cost Accounting and Accountability for Early Education Programs for Handicapped Children.
Gingold, William
The paper offers some basic information for making decisions about allocating and accounting for resources provided to young handicapped children. Sections address the following topics: reasons for costing, audiences for cost accounting and accountability information, and a process for cost accounting and accountability (defining cost categories,…
-
46 CFR 15.915 - Engineer Officer Endorsements.
2010-10-01
... 46 Shipping 1 2010-10-01 2010-10-01 false Engineer Officer Endorsements. 15.915 Section 15.915... REQUIREMENTS Equivalents § 15.915 Engineer Officer Endorsements. The following licenses and MMC officer... designated duty engineer license or endorsement authorizes service as chief or assistant engineer on vessels...
-
Computerised Accounting Software; A Curriculum That Enhances an Accounting Programme
Machera, Robert P.; Machera, Precious C.
2017-01-01
There has been an outcry in commerce and industry about students who fail to perform in the accounting department due to lack of "practical accounting skills". It is from this background that the researchers were motivated to investigate the impact of a Computerised Accounting Software Curriculum that enhances an Accounting Programme. At…
-
Accounting and Control in Ensuring Economic Security of the Organizations of Perm Region
Directory of Open Access Journals (Sweden)
Vyacheslav Valetyevich Epishin
2016-09-01
Full Text Available The article deals with the urgent problem concerning the regional development as well as the specific organization, or to the development of an integrated system of economic security of the organization. The article discusses the importance of such an element of economic security (including the financial security as the accounting and control as well as their possible violations. The authors substantiate their position on the relationship of the violations of accounting and control and also the internal theft, other economic crimes and their negative consequences. The analysis of the existing national and foreign sources related to the subject of the study is carried out. The conclusion is made about the lack of modern research devoted to the study of the protective properties of accounting, control and their violations, which condition economic crimes. The methodological tools of the research include dialectic method, systemic analysis, complex sociological methods: the analysis of the legal sources, of statistical information and judicial practice. On the basis of the analysis of criminal cases, financial statements, publications media, the authors made the conclusion about the conditionality of the theft in the organizations as there are the violations of accounting and control, low efficiency of control and auditing, of preventive measures for neutralization of the violations of accounting and control from the services of economic security, accounting offices, auditing and law enforcement services. The recommendations for the optimization of this work are introduced. They can be used by accounting departments, auditing bodies, fiscal authorities at the municipal and regional level and by law enforcement officials. The economic security is necessary for any organizations regardless of their forms of ownership, ranging from government organizations to small kiosks. The difference will only consist in the means and methods.
-
Development of a Movil Application for Check Over Office Hours of Tutors of the UNAD
Directory of Open Access Journals (Sweden)
Arellys Correa Rodríguez
2013-06-01
Full Text Available The following project shows the development of an application for Smartphone with Android 2.3 OS informative for students of the National Open University and Distance - UNAD.The application called Tutorario_UNAD allow students to easily know office hours of their tutors in CEAD through a simple search by course or tutor. This document describes the different stages that took place in the development of the application taking into account the scope and limitations of the project application review, analysis and design of it.
-
Annual report on activities of Regional Public Health Offices in the Slovak Republic in 2008
International Nuclear Information System (INIS)
2009-01-01
A brief account of activities carried out by the Regional Public Health Offices in the Slovak Republic in 2008 is presented. These activities are reported under the headings: (1) Environment; (2) Preventive occupational medicine; (3) Hygiene, nutrition, food safety and cosmetic products; (4) Hygiene of children and youth; (5) Epidemiology; (6) Objectification of environmental factors and working environment; (7) Medical microbiology; (8) Health promotion; (9) Health protection against radiation; (10) Complaints and petitions; (11) Control of tobacco and alcohol; (12) Evaluation of punitive measures for 2008.
-
18 CFR 3a.51 - Designation of security officers.
2010-04-01
... Top Secret Control Officer and Security Officer for classified material for the Federal Power Commission. The Director, OAO, will designate alternate Top Secret Control Officers and alternated Security... the duties for which the Top Secret Control Officer and Security Officer is responsible. As used...
-
Helland, Magne; Horgen, Gunnar; Kvikstad, Tor Martin; Garthus, Tore; Aarås, Arne
2011-11-01
This study investigated the effect of moving from small offices to a landscape environment for 19 Visual Display Unit (VDU) operators at Alcatel Denmark AS. The operators reported significantly improved lighting condition and glare situation. Further, visual discomfort was also significantly reduced on a Visual Analogue Scale (VAS). There was no significant correlation between lighting condition and visual discomfort neither in the small offices nor in the office landscape. However, visual discomfort correlated significantly with glare in small offices i.e. more glare is related to more visual discomfort. This correlation disappeared after the lighting system in the office landscape had been improved. There was also a significant correlation between glare and itching of the eyes as well as blurred vision in the small offices, i.e. more glare more visual symptoms. Experience of pain was found to reduce the subjective assessment of work capacity during VDU tasks. There was a significant correlation between visual discomfort and reduced work capacity in small offices and in the office landscape. When moving from the small offices to the office landscape, there was a significant reduction in headache as well as back pain. No significant changes in pain intensity in the neck, shoulder, forearm, and wrist/hand were observed. The pain levels in different body areas were significantly correlated with subjective assessment of reduced work capacity in small offices and in the office landscape. By careful design and construction of an office landscape with regard to lighting and visual conditions, transfer from small offices may be acceptable from a visual-ergonomic point of view. Copyright © 2011 Elsevier Ltd and The Ergonomics Society. All rights reserved.
-
Counting, accounting, and accountability: Helen Verran's relational empiricism.
Kenney, Martha
2015-10-01
Helen Verran uses the term 'relational empiricism' to describe situated empirical inquiry that is attentive to the relations that constitute its objects of study, including the investigator's own practices. Relational empiricism draws on and reconfigures Science and Technology Studies' traditional concerns with reflexivity and relationality, casting empirical inquiry as an important and non-innocent world-making practice. Through a reading of Verran's postcolonial projects in Nigeria and Australia, this article develops a concept of empirical and political 'accountability' to complement her relational empiricism. In Science and an African Logic, Verran provides accounts of the relations that materialize her empirical objects. These accounts work to decompose her original objects, generating new objects that are more promising for the specific postcolonial contexts of her work. The process of decomposition is part of remaining accountable for her research methods and accountable to the worlds she is working in and writing about. This is a practice of narrating relations and learning to tell better technoscientific stories. What counts as better, however, is not given, but is always contextual and at stake. In this way, Verran acts not as participant-observer, but as participant-storyteller, telling stories to facilitate epistemic flourishing within and as part of a historically located community of practice. The understanding of accountability that emerges from this discussion is designed as a contribution, both practical and evocative, to the theoretical toolkit of Science and Technology Studies scholars who are interested in thinking concretely about how we can be more accountable to the worlds we study.
-
Solving Accounting Problems: Differences between Accounting Experts and Novices.
Marshall, P. Douglas
2002-01-01
Performance of 90 accounting experts (faculty and practitioners) and 60 novices (senior accounting majors) was compared. Experts applied more accounting principles to solving problems. There were no differences in types of principles applied and no correlation between (1) principles applied and number of breadth comments or (2) importance placed…
-
Accounting Issues: An Essay Series. Part II--Accounts Receivable
Laux, Judith A.
2007-01-01
This is the second in a series of articles designed to help academics refocus the introductory accounting course on the theoretical underpinnings of accounting. Intended as a supplement for the principles course, this article connects the asset Accounts Receivable to the essential theoretical constructs, discusses the inherent tradeoffs and…
-
Energy Technology Data Exchange (ETDEWEB)
1994-02-01
This report summarizes significant FY93 programmatic information and accomplishments relevant to the individual activities within the Office of Technology Development Program for Research, Development, Demonstration, Testing, and Evaluation (RDDT&E). A brief discussion of the mission of the Office of Environmental Restoration and Waste Management (EM) and the Office of Technology Development is presented. An overview is presented of the major problem areas confronting DOE. These problem areas include: groundwater and soils cleanup; waste retrieval and processing; and pollution prevention. The organizational elements within EM are highlighted. An EM-50 Funding Summary for FY92 and FY93 is also provided. RDDT&E programs are discussed and their key problem areas are summarized. Three salient program-formulating concepts are explained. They are: Integrated Demonstrations, Integrated Programs, and the technology window of opportunity. Detailed information for each of the programs within RDDT&E is presented and includes a fact sheet, a list of technical task plans and an accomplishments and objectives section.
-
International Nuclear Information System (INIS)
1994-02-01
This report summarizes significant FY93 programmatic information and accomplishments relevant to the individual activities within the Office of Technology Development Program for Research, Development, Demonstration, Testing, and Evaluation (RDDT ampersand E). A brief discussion of the mission of the Office of Environmental Restoration and Waste Management (EM) and the Office of Technology Development is presented. An overview is presented of the major problem areas confronting DOE. These problem areas include: groundwater and soils cleanup; waste retrieval and processing; and pollution prevention. The organizational elements within EM are highlighted. An EM-50 Funding Summary for FY92 and FY93 is also provided. RDDT ampersand E programs are discussed and their key problem areas are summarized. Three salient program-formulating concepts are explained. They are: Integrated Demonstrations, Integrated Programs, and the technology window of opportunity. Detailed information for each of the programs within RDDT ampersand E is presented and includes a fact sheet, a list of technical task plans and an accomplishments and objectives section
-
12 CFR 605.501 - Information Security Officer.
2010-01-01
... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Information Security Officer. 605.501 Section... Information Security Officer. (a) The Information Security Officer of the Farm Credit Administration shall be responsible for implementation and oversight of the information security program and procedures adopted by the...
-
50 CFR 10.22 - Law enforcement offices.
2010-10-01
... 50 Wildlife and Fisheries 1 2010-10-01 2010-10-01 false Law enforcement offices. 10.22 Section 10... GENERAL PROVISIONS Addresses § 10.22 Law enforcement offices. Service law enforcement offices and their areas of responsibility follow. Mail should be addressed: “Assistant Regional Director, Division of Law...
-
Fair value: actuarial accounting for the markets... or for the accountants?
Jerman, Lambert
2013-01-01
Fair value accounting under IAS-IFRSs is often presented as market accounting that results from expression of the financial requirements of business management and accounting practice. By showing that fair value has the features of actuarial accounting, and is the product of a conceptual shift made necessary by the contemporary context and thus in dissonance with certain aspects of current accounting practice, this article demonstrates that fair value accounting in fact represents an opportun...