77 FR 43542 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

Science.gov (United States)

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

Science.gov (United States)

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...

Office Occupations--Accounting, Payroll. Kit No. 64. Instructor's Manual [and] Student Learning Activity Guide.

Science.gov (United States)

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,…

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.

48 CFR 9904.406 - Cost accounting standard-cost accounting period.

Science.gov (United States)

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...

Examining Marketing Officers' Demographic Factors' Influence on MIHE Scores at California Community Colleges

Science.gov (United States)

Hall, Zachary Martin

2012-01-01

Research indicates that one way to investigate a college's dedication to marketing is to examine the role, influence, and support the marketing officer receives on their campus. Based on the literature's premise that marketing officers are a measure of commitment, this study explored the relationship between Marketing Index of Higher Education…

10 CFR 1.31 - Office of the Chief Financial Officer.

Science.gov (United States)

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...

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

International Nuclear Information System (INIS)

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

1975-09-01

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

Office of Inspector General report on Naval Petroleum Reserve Number 1, independent accountant`s report on applying agreed-upon procedures

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.

Cost accounting of radiological examinations. Cost analysis of radiological examinations of intermediate referral hospitals and general practice.

Science.gov (United States)

Lääperi, A L

1996-01-01

The purpose of this study was to analyse the cost structure of radiological procedures in the intermediary referral hospitals and general practice and to develop a cost accounting system for radiological examinations that takes into consideration all relevant cost factors and is suitable for management of radiology departments and regional planning of radiological resources. The material comprised 174,560 basic radiological examinations performed in 1991 at 5 intermediate referral hospitals and 13 public health centres in the Pirkanmaa Hospital District in Finland. All radiological departments in the hospitals were managed by a specialist in radiology. The radiology departments at the public health care centres operated on a self-referral basis by general practitioners. The data were extracted from examination lists, inventories and balance sheets; parts of the data were estimated or calculated. The radiological examinations were compiled according to the type of examination and equipment used: conventional, contrast medium, ultrasound, mammography and roentgen examinations with mobile equipment. The majority of the examinations (87%) comprised conventional radiography. For cost analysis the cost items were grouped into 5 cost factors: personnel, equipment, material, real estate and administration costs. The depreciation time used was 10 years for roentgen equipment, 5 years for ultrasound equipment and 5 to 10 years for other capital goods. An annual interest rate of 10% was applied. Standard average values based on a sample at 2 hospitals were used for the examination-specific radiologist time, radiographer time and material costs. Four cost accounting versions with varying allocation of the major cost items were designed. Two-way analysis of variance of the effect of different allocation methods on the costs and cost structure of the examination groups was performed. On the basis of the cost analysis a cost accounting program containing both monetary and

48 CFR 9904.411 - Cost accounting standard-accounting for acquisition costs of material.

Science.gov (United States)

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...

'Hello, my name is Gabriel, I am the house officer, may I examine you?' or the Objective Santa Christmas Examination (OSCE).

Science.gov (United States)

Wood, D; Roberts, T; Bradley, P; Lloyd, D; O'Neill, P

1999-12-01

To design a clinical examination of high content validity suitable for use as a formative assessment tool with pre-registration house officers (PRHO'S) towards the end of their first house officer post. A multicentre collaboration between four UK medical schools who offer undergraduate curricula which are problem-based, systems-based, patient-orientated, student-centred, jargon-laden and utterly staff-bewildering. An objective structured clinical examination (OSCE) which is suitable for use with graduates of UK medical schools. It assesses the knowledge, skills and attitudes essential for future careers in a hierarchical system where protecting the senior staff from all forms of irritation is paramount. PRHO'S who excel in this examination get better references. The OSCE format can be used to provide 'real-life' scenarios appropriate to the season.

76 FR 49365 - Cost Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for...

Science.gov (United States)

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.

Science.gov (United States)

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...

4 CFR 3.2 - Oath of office.

Science.gov (United States)

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...

17 CFR 210.2-05 - Examination of financial statements by more than one accountant.

Science.gov (United States)

2010-04-01

... SECURITIES AND EXCHANGE COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES... Qualifications and Reports of Accountants § 210.2-05 Examination of financial statements by more than one accountant. If, with respect to the examination of the financial statements, part of the examination is made...

76 FR 61660 - Cost Accounting Standards: Clarification of the Exemption From Cost Accounting Standards for Firm...

Science.gov (United States)

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...

A Pilot Study Examining the Effects of Time Constraints on Student Performance in Accounting Classes

Science.gov (United States)

Morris, David E., Sr.; Scott, John

2017-01-01

The purpose of this study was to examine the effects, if any, of time constraints on the success of accounting students completing exams. This study examined how time allowed to take exams affected the grades on examinations in three different accounting classes. Two were sophomore classes and one was a senior accounting class. This limited pilot…

Medical licensing examination (uigwa and the world of the physician officers (uigwan in Korea’s Joseon Dynasty

Directory of Open Access Journals (Sweden)

Nam Hee Lee

2015-05-01

Full Text Available Physicians for ordinary people in Korea’s Joseon Dynasty (1392-1910 did not need to pass the national medical licensing examination. They were able to work after a sufficient apprenticeship period. Only physician officers were licensed as technical civil servants. These physician officers were middle class, located socially between the nobility and the commoner. They had to pass a national licensing examination to be considered for high-ranking physician officer positions, that is, those at the rank equal to or above the 6th level out of a total of 9 ranks, where the first rank was highest. Royal physicians also had to pass this examination before accepting responsibility for the King’s healthcare. This article aims to describe the world of physician officers during the Joseon Dynasty. Physician officers enjoyed considerable social status because they dealt with matters of life and death. Owing to the professional nature of their fields and a strong sense of group identity, they came to compose a distinct social class. The physician officers’ world was marked by strong group allegiances based on shared professional knowledge; the use of marriage to gain and maintain social status; and the establishment of hereditary technical posts within the medical profession that were handed down from one generation to the next. The medical licensing examination persisted until 1894 when the civil service examination agency, of which it was part, was abolished. Until that time, the testing agency, the number of candidates who were accepted, two-step test procedures, and the method of test item selection were maintained and enforced.

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...

Selecting and Hiring Psychologically Fit Probation Officers: A Focused Examination of the PEPQ / PSR Plus

Directory of Open Access Journals (Sweden)

Don Scott Herrmann

2014-06-01

Full Text Available Selecting and hiring the most psychologically fit probation officers is of utmost importance to the judiciary, court administration and the public good.  This study examined the predictive validity of the PsychEval Personality Questionnaire / Protective Service Report Plus (PEPQ / PSR Plus in its ability to predict job performance in a combined cohort of preemployment and incumbent probation officer candidates.  Analyses revealed a statistically significant ability to predict performance problems, demonstrating that the PEPQ / PRS Plus is a valid and clinically useful psychological screening tool for the assessment and selection of probation officer candidates.

Implementing Assessment Engineering in the Uniform Certified Public Accountant (CPA) Examination

Science.gov (United States)

Burke, Matthew; Devore, Richard; Stopek, Josh

2013-01-01

This paper describes efforts to bring principled assessment design to a large-scale, high-stakes licensure examination by employing the frameworks of Assessment Engineering (AE), the Revised Bloom's Taxonomy (RBT), and Cognitive Task Analysis (CTA). The Uniform CPA Examination is practice-oriented and focuses on the skills of accounting. In…

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.

Science.gov (United States)

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...

Analysis of the psychometric characteristics of the experimental psychological methods for examination of the law enforcement officers

Directory of Open Access Journals (Sweden)

Vitaliy Omelyanovich

2016-09-01

factor analysis conduction. The factor loadings equal to or greater than 0,3 were considered to be sufficient, provided that the other factor loadings per item tend to zero; the criterion validity was investigated by calculating the dichotomous correlation coefficient φ, and the statistical significance of the coefficient was determined by the distribution tables χ2 with one degree of freedom. The data achieved makes it possible to assert that law enforcement officers contingent discriminative level (δ-Ferguson = 0,88 ± 0,1 and the criterion validity (φ≥0,225; r≤3E-05 of all the techniques of scales are high enough. Reliability of «Aggressive behavior» methodology is estimated as high only in relation to the general level of diagnosis of incontinence (α-Cronbach = 0,78; Guttman split-half = 0,763, whereas the reliability and construct validity of its individual scales are insufficient. Taking into account the high level of criteria validity and discriminative level of this test, it is possible to talk about whether it should be used only as an indicator of the overall level of incontinence of internal affairs body employees. «MS PTSD» has revealed a high level of reliability, and discriminative validity (α-Cronbach = 0,67; Guttman split-half = 0,63; δ-Ferguson = 0,984, which allows to recommend its use in the process of psycho-diagnostic survey of law enforcement officers. The level of reliability and construct validity of methods «IPC-Fragebogen» and «ARE» was insufficient (α-Kronbaha≤0,5; Guttman split-half≤0,5, indicating that they cannot be used in the process of psychological examinations of law enforcement officers. Conclusion. Notwithstanding that several diagnostic instruments have proven themselves in long use in other professional contingents, an important conclusion has been obtained as a result of the work that the existing practice of these practices introduction into the activity of departmental psychological and psychiatric

Bringing hope and change: a study of youth probation officers in Toronto.

Science.gov (United States)

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.

37 CFR 2.208 - Deposit accounts.

Science.gov (United States)

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.

Science.gov (United States)

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. ...

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.

37 CFR 7.26 - Filing date of extension of protection for purposes of examination in the Office.

Science.gov (United States)

2010-07-01

... 37 Patents, Trademarks, and Copyrights 1 2010-07-01 2010-07-01 false Filing date of extension of protection for purposes of examination in the Office. 7.26 Section 7.26 Patents, Trademarks, and Copyrights UNITED STATES PATENT AND TRADEMARK OFFICE, DEPARTMENT OF COMMERCE RULES OF PRACTICE IN FILINGS PURSUANT TO THE PROTOCOL RELATING TO THE MADRID...

37 CFR 7.27 - Priority claim of extension of protection for purposes of examination in the Office.

Science.gov (United States)

2010-07-01

... 37 Patents, Trademarks, and Copyrights 1 2010-07-01 2010-07-01 false Priority claim of extension of protection for purposes of examination in the Office. 7.27 Section 7.27 Patents, Trademarks, and Copyrights UNITED STATES PATENT AND TRADEMARK OFFICE, DEPARTMENT OF COMMERCE RULES OF PRACTICE IN FILINGS PURSUANT TO THE PROTOCOL RELATING TO THE...

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

Directory of Open Access Journals (Sweden)

Fátima de Souza Freire

2012-11-01

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

17 CFR 200.19c - Director of the Office of Compliance Inspections and Examinations.

Science.gov (United States)

2010-04-01

... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Director of the Office of Compliance Inspections and Examinations. 200.19c Section 200.19c Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION ORGANIZATION; CONDUCT AND ETHICS; AND INFORMATION AND REQUESTS Organization and Program Management General Organizatio...

Examining the Role of School Resource Officers on School Safety and Crisis Response Teams

Science.gov (United States)

Eklund, Katie; Meyer, Lauren; Bosworth, Kris

2018-01-01

School resource officers (SROs) are being increasingly employed in schools to respond to incidents of school violence and to help address safety concerns among students and staff. While previous research on school safety and crisis teams has examined the role of school mental health professionals' and administrators, fewer studies have evaluated…

17 CFR 210.2-01 - Qualifications of accountants.

Science.gov (United States)

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...

18 CFR 41.10 - Examination of accounts.

Science.gov (United States)

2010-04-01

... thereafter until December 31, 1975, the services of an independent certified public accountant, or independent licensed public accountant, certified or licensed by a regulatory authority of a State or other...) Beginning January 1, 1976, and each year thereafter, only independent certified public accountants, or...

18 CFR 158.10 - Examination of accounts.

Science.gov (United States)

2010-04-01

... to January 1, 1984 shall secure for each year, the services of an independent certified public accountant, or independent licensed public accountant (licensed on or before December 31, 1970), certified or... matters by the independent accountant will facilitate their early resolution and that the independent...

34 CFR 668.154 - Institutional accountability.

Science.gov (United States)

2010-07-01

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

Comparative Examination of Fair Value Accounting and Historical Cost Accountingin Perspective of Advantages and Disadvantages

OpenAIRE

Arı, Mustafa; Yılmaz, Rıfat

2015-01-01

In this study, it has examined that advantages and disadvantages of fair value accounting and historical cost accounting in comparatively. We discuss advantages and disadvantages of produced financial information according to fair value accounting and historical cost accounting in perspective of reliability, relavance, transparency, intelligibility, comparability, timeliness and financial stability. Literature review results of this study indicate that there are advantages and disadvantages b...

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.

75 FR 64684 - Cost Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for...

Science.gov (United States)

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.

Science.gov (United States)

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...

29 CFR 2520.104-46 - Waiver of examination and report of an independent qualified public accountant for employee...

Science.gov (United States)

2010-07-01

... qualified public accountant for employee benefit plans with fewer than 100 participants. 2520.104-46 Section... Requirements § 2520.104-46 Waiver of examination and report of an independent qualified public accountant for... public accountant to conduct an examination of the financial statements of the plan; (2) Include within...

48 CFR 52.243-6 - Change Order Accounting.

Science.gov (United States)

2010-10-01

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

34 CFR 303.346 - Responsibility and accountability.

Science.gov (United States)

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...

A Qualitative Examination of Police Officers' Perception of Football Supporters

DEFF Research Database (Denmark)

Havelund, Jonas; Joern, Lise; Rasmussen, Kristian

2015-01-01

Several studies stress the importance of thorough knowledge of supporter culture in order to assess the actual level of risk at football matches thereby ensuring a balanced approach by the police in order to avoid conflict situations. This study examines how Danish police officers perceive...... and categorise football supporters on the basis of a field-based observational study and a qualitative interview study undertaken at the East Jutland Police department in Denmark in the period 2008–2009. The main findings show a general lack of knowledge of supporter culture as well as scepticism towards...... engaging in dialogue with football supporters. As a consequence of these findings, the East Jutland Police department initiated an educational programme on dialogue policing in 2010. The programme has been successfully evaluated and is now implemented on a national basis....

An Examination of Police Officers' Perceptions of Effective School Responses to Active Shooter Scenarios: A Phenomenological Narrative Study

Science.gov (United States)

Adkins, Florence E.

2015-01-01

This qualitative phenomenological research study used narrative inquiry to examine police officer perceptions of effective school responses to active shooting scenarios. Creswell's (2013) six step process for analyzing and interpreting qualitative data was used to examine the interview information. The study results support the idea that changes…

Examining law enforcement officer job satisfaction and burnout through the lens of empowerment theory

OpenAIRE

Biggs, Bruce A

2016-01-01

This exploratory cross-sectional study examined the organizational factors that influence law enforcement officers’ perception of job stress and perception of job satisfaction. The extant literature is replete with the finding that organizational factors (job context) rather than the aspects of providing police service (job content) cause law enforcement officers the largest amount of stress and job dissatisfaction. However, the literature also shows that the exact organizational factors that...

32 CFR 623.4 - Accounting procedures.

Science.gov (United States)

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

CERN Multimedia

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.

Science.gov (United States)

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.

Science.gov (United States)

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…

Concepts Needed by Managerial Personnel in Automated Offices as Perceived by Office Systems Consultants and Collegiate Business Faculty.

Science.gov (United States)

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…

46 CFR Sec. 5 - Accounting.

Science.gov (United States)

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.

Science.gov (United States)

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)

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

Science.gov (United States)

2010-10-01

... principles issued by the Financial Accounting Standards Board (FASB). 1200.2 Section 1200.2 Transportation... COMMERCE ACT § 1200.2 Adoption of generally accepted accounting principles issued by the Financial... Financial Accounting Standards by the FASB, and provided that the Office of Economics, Environmental...

5 CFR 10.2 - Accountability systems.

Science.gov (United States)

2010-01-01

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

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

Science.gov (United States)

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.

Science.gov (United States)

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.

Science.gov (United States)

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.

Science.gov (United States)

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.

Science.gov (United States)

2010-01-01

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

Streynsham Master's office: accounting for collectivity, order and authority in 17th-century India

OpenAIRE

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 ...

48 CFR 9904.401 - Cost accounting standard-consistency in estimating, accumulating and reporting costs.

Science.gov (United States)

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...

Relationships Among Stress Measures, Risk Factors, and Inflammatory Biomarkers in Law Enforcement Officers

Science.gov (United States)

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

Examining Students' Feelings and Perceptions of Accounting Profession in a Developing Country: The Role of Gender and Student Category

Science.gov (United States)

Mbawuni, Joseph

2015-01-01

This paper examines the preconceived notions accounting students in Ghana have about the accounting profession and whether these perceptions are influenced by gender and student category (graduates and undergraduates). This study was a cross-sectional survey of 516 undergraduate and 78 graduate accounting students from a public university in…

31 CFR 595.301 - Blocked account; blocked property.

Science.gov (United States)

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.

Science.gov (United States)

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...

Examination of office visit patient preferences for the after-visit summary (AVS).

Science.gov (United States)

Neuberger, Marolee; Dontje, Katherine; Holzman, Greg; Corser, Bill; Keskimaki, Abigail; Chant, Ericka

2014-01-01

The federal government advocates the practice of routinely providing an after-visit summary (AVS) to patients after each office-based visit as an element of stage 1 meaningful use. A significant potential benefit of the AVS is improved patient engagement achieved by enabling patients and family members to better understand and retain key health information. The methodology for this study was a mixed-methods pilot study to examine, through the perspectives of adult primary care patients, how relevant and actionable data can be better formatted in the AVS. Results of this study suggest that the goal of the AVS to serve as a communication tool to engage and support patients is frequently not being met. Further study is needed to understand, from the viewpoints of patients and providers, what barriers are keeping them from optimally providing and using the information on the AVS.

Examining new ways of office work between the Netherlands and the USA

NARCIS (Netherlands)

Robertson, M.; Vink, P.

2012-01-01

There are many definitions of new ways of work, but working with a computer at another location than at the office or at the clients' location with Information Communication Technology as a support is becoming more prevalent. A new office having shared desks and facilitating informal meetings along

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....

Gender differences in public office workers' satisfaction, subjective symptoms and musculoskeletal complaints in workplace and office environments.

Science.gov (United States)

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.

Accounting for Non-Accounting Students: What Affects Their Performance?

OpenAIRE

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...

5 CFR 297.403 - Accounting of disclosure.

Science.gov (United States)

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...

Site-Based Management versus Systems-Based Thinking: The Impact of Data-Driven Accountability and Reform

Science.gov (United States)

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…

48 CFR 9904.420 - Accounting for independent research and development costs and bid and proposal costs.

Science.gov (United States)

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. ...

12 CFR 4.4 - Washington office.

Science.gov (United States)

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...

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...

Examining the offender-victim overlap among police officers: the role of social learning and job-related stress.

Science.gov (United States)

Zavala, Egbert

2013-01-01

This study uses data from the Police Stress and Domestic Violence in Police Families in Baltimore, Maryland 1997-1999 to examine the offender-victim overlap among police officers in the context of intimate partner violence (IPV). Specifically, the study examines the role of parental violence, child maltreatment, and job-related stress on perpetrating violence and victimization. Results from two logistic regression models indicate that one element of job-related stress (negative emotions) was positive and significant in predicting IPV perpetration, whereas parental violence, child maltreatment, and negative emotions were found to be positive and significant in predicting victimization. The study's limitations and future research are discussed.

The Office Software Learning and Examination System Design Based on Fragmented Learning Idea

Directory of Open Access Journals (Sweden)

Xu Ling

2016-01-01

Full Text Available Fragmented learning is that through the segmentation of learning content or learning time, make learners can use the fragmented time for learning fragmentated content, have the characteristics of time flexibility, learning targeted and high learning efficiency. Based on the fragmented learning ideas, combined with the teaching idea of micro class and interactive teaching, comprehensive utilization of flash animation design software, .NET development platform, VSTO technology, multimedia development technology and so on, design and develop a system integrated with learning, practice and examination of the Office software, which is not only conducive to the effective and personalized learning of students, but also conducive to the understanding the students’ situation of teachers, and liberate teachers from the heavy labor of mechanical, focus on promoting the formation of students’ knowledge system.

32 CFR 2400.29 - Accountability and control.

Science.gov (United States)

2010-07-01

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

48 CFR 9904.402 - Cost accounting standard-consistency in allocating costs incurred for the same purpose.

Science.gov (United States)

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...

Debt Collection: More Aggressive Action Needed To Collect Debts Owed by Health Professionals. United States General Accounting Office Report to the Honorable John R. Kasich, House of Representatives.

Science.gov (United States)

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…

48 CFR 9905.501 - Cost accounting standard-consistency in estimating, accumulating and reporting costs by...

Science.gov (United States)

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...

Evaluation of Romblon State University’s Adopt-a-Reviewee Project for Certified Public Accountant Licensure Examination

Directory of Open Access Journals (Sweden)

Sherryll M. Fetalvero

2018-02-01

Full Text Available This study is part of a bigger evaluation research about the Adopt-a-Reviewee Project for Certified Public Accountant Licensure Examination (ADOPT of the College of Business and Accountancy of Romblon State University. The project was assessed using Stufflebeam’s Context, Input, Process and Product (CIPP evaluation model. This paper however, focuses only on CIPP’s product evaluation component which is essential in making decisions as to the continuation or abortion of the project. A mixed method research was employed in gathering information from 16 beneficiaries and their respective families using two parallel forms of validated evaluation questionnaire complemented with interviews. These data were triangulated in a focus group composed of beneficiaries, benefactors, administrative officials, college dean and accounting teachers. To determine the effect of ADOPT on RSU’s passing performance in the CPA Licensure Examination (CPALE, a series of comparative tests was done. Results reveal that ADOPT is an effective intervention in improving RSU’s performance in CPALE as well as the socio- economic condition and well-being of the beneficiaries and their families. Workable measures are advanced in order to sustain the project despite challenges in fund sourcing and generation.

Examining the Satisfaction Levels of Continual Professional Development Provided by a Rural Accounting Professional Body

Science.gov (United States)

Halabi, Abdel K.

2014-01-01

The Society for the Provision of Education in Rural Australia (SPERA) recognises education as a lifelong process, and there is a need for continuing education and training to be available to rural communities. This paper examines the satisfaction levels of accounting continual professional development (CPD) when provided by a rural accounting…

7 CFR 2812.8 - Accountability and recordkeeping.

Science.gov (United States)

2010-01-01

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

45 CFR 503.4 - Accounting of certain disclosures.

Science.gov (United States)

2010-10-01

... 45 Public Welfare 3 2010-10-01 2010-10-01 false Accounting of certain disclosures. 503.4 Section... SUNSHINE REGULATIONS Privacy Act Regulations § 503.4 Accounting of certain disclosures. (a) Except for disclosures under § 503.3(a) and (b) of this part, the Administrative Officer will keep an accurate accounting...

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.

28 CFR 600.7 - Conduct and accountability.

Science.gov (United States)

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.

Science.gov (United States)

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.

Science.gov (United States)

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....

Psychological Profiles Of Accountants And Accounting Majors: An Asian Study

OpenAIRE

Raymond M. Landry Jr.

2011-01-01

Globalisation makes it inevitable for accounting professionals with diverse personalities to work under one roof. Such differences in behavioral patterns (Type A or Type B) impact performance in good and bad ways. This paper examines the psychological profile of Asian accounting professionals and accounting students using Type A or Type B behavior classifications. Examination of accounting professionals shows that Type B is the most common behavior among all professionals sampled and contrary...

78 FR 44467 - Political Activity-State or Local Officers or Employees; Federal Employees Residing in Designated...

Science.gov (United States)

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...

A field intervention examining the impact of an office ergonomics training and a highly adjustable chair on visual symptoms in a public sector organization.

Science.gov (United States)

Amick, Benjamin C; Menéndez, Cammie Chaumont; Bazzani, Lianna; Robertson, Michelle; DeRango, Kelly; Rooney, Ted; Moore, Anne

2012-05-01

Examine the effect of a multi-component office ergonomics intervention on visual symptom reductions. Office workers were assigned to either a group receiving a highly adjustable chair with office ergonomics training (CWT), a training-only group (TO) or a control group (C). A work environment and health questionnaire was administered 2 and 1 month(s) pre-intervention and 3, 6, and 12 months post-intervention. Multi-level statistical models tested hypotheses. The CWT intervention lowered daily visual symptoms (p office ergonomics training had reduced visual symptoms and the effect was maintained through twelve months post-intervention. The lack of a training-only group effect supports implementing training in conjunction with the highly adjustable chair to reduce visual symptoms. Copyright © 2011 Elsevier Ltd and The Ergonomics Society. All rights reserved.

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 Employers' Expectations--The Ideal Accounting Graduates

Science.gov (United States)

Low, Mary; Botes, Vida; Rue, David Dela; Allen, Jackie

2016-01-01

This research examined what accounting employers are seeking in their "ideal" accounting graduate and sought to provide clarification on the "expectation gap" between what accounting employers require in their graduates, and the skills these graduates are exhibiting. Adopting a qualitative research method, this research paper…

48 CFR 9905.502 - Cost accounting standard-consistency in allocating costs incurred for the same purpose by...

Science.gov (United States)

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...

48 CFR 9904.414 - Cost accounting standard-cost of money as an element of the cost of facilities capital.

Science.gov (United States)

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.

Science.gov (United States)

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...

The Unfulfillment or the Defective Achievement of Office Duties according to the New Criminal Code. Comparative Examination. Critical Comments

Directory of Open Access Journals (Sweden)

Ion Rusu

2013-03-01

Full Text Available The aim of the research consists of the examination of the provisions of the New Criminal Code relating to the unfulfillment or the defective achievement of office duties, a comparative examination of the current provisions and building critical comments that would help improve the legislation in the matter. The paper continues further research in this area, which was published in national and international journals or conference proceedings. The concrete results of the research focuses on examining the new provisions on active and passive subjects of crime, to defining the railway accident, as comparative examination and some critical observations as well. The value of the research can be useful to practitioners in this field, theorists and to the Romanian legislator. The research consists of critical remarks and proposals for improving the content of the type offense and the completion of the aggravated variant.

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

Science.gov (United States)

1990-08-01

was in complete compliance with the act. 6 U. S . General Accounting Office. Manaaina the Cost of Government: Building an Effective Financial Management...34 Journal of Accountancy , April 1987, 58-70. 10 7. S . General Accounting Office. Managing the Cost of Government: Building and Effective Financial...N. J.: Prentice-Hall, 1981. pp. 62-64. 111 Ibid., pp. 63. 112 Horngren , Charles T. Cost Accounting : A Managerial EEmRhsi, 5th ed., Englewood Cliffs

78 FR 39200 - Authentication of Electronic Signatures on Electronically Filed Statements of Account

Science.gov (United States)

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

Science.gov (United States)

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)

37 CFR 1.167 - Examination.

Science.gov (United States)

2010-07-01

... 37 Patents, Trademarks, and Copyrights 1 2010-07-01 2010-07-01 false Examination. 1.167 Section 1.167 Patents, Trademarks, and Copyrights UNITED STATES PATENT AND TRADEMARK OFFICE, DEPARTMENT OF... Examination. Applications may be submitted by the Patent and Trademark Office to the Department of Agriculture...

A field intervention examining the impact of an office ergonomics training and a highly adjustable chair on visual symptoms in a public sector organization

Science.gov (United States)

Amick, Benjamin C.; Menéndez, Cammie Chaumont; Bazzani, Lianna; Robertson, Michelle; DeRango, Kelly; Rooney, Ted; Moore, Anne

2016-01-01

Objective Examine the effect of a multi-component office ergonomics intervention on visual symptom reductions. Methods Office workers were assigned to either a group receiving a highly adjustable chair with office ergonomics training (CWT), a training-only group (TO) or a control group (C). A work environment and health questionnaire was administered 2 and 1 month(s) pre-intervention and 3, 6, and 12 months post-intervention. Multi-level statistical models tested hypotheses. Results The CWT intervention lowered daily visual symptoms (p ergonomics training had reduced visual symptoms and the effect was maintained through twelve months post-intervention. The lack of a training-only group effect supports implementing training in conjunction with the highly adjustable chair to reduce visual symptoms. PMID:21963250

Internal Accountability and District Achievement: How Superintendents Affect Student Learning

Science.gov (United States)

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

Science.gov (United States)

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, ...

14 CFR Section 3 - Chart of Balance Sheet Accounts

Science.gov (United States)

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...

Managerial innovation in the hospital: an analysis of the diffusion of hospital cost-accounting systems.

Science.gov (United States)

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.

Examining a Public Montessori School’s Response to the Pressures of High-Stakes Accountability

Directory of Open Access Journals (Sweden)

Corrie Rebecca Block

2015-11-01

Full Text Available In order to succeed in the current school assessment and accountability era, a public Montessori school is expected to achieve high student scores on standardized assessments. A problem for a public Montessori elementary school is how to make sense of the school’s high-stakes assessment scores in terms of its unique educational approach. This case study examined a public Montessori elementary school’s efforts as the school implemented the Montessori Method within the accountability era. The research revealed the ways the principal, teachers, and parents on the school council modified Montessori practices, curriculum, and assessment procedures based on test scores. A quality Montessori education is designed to offer children opportunities to develop both cognitive skills and affective components such as student motivation and socio-emotional skills that will serve them beyond their public school experiences. Sadly, the high-stakes testing environment influences so much of public education today. When quality education was measured through only one narrow measure of success the result in this school was clearly a restriction of priorities to areas that were easily assessed.

Revisiting Office Rent Determinants : Development of the Istanbul Office Market in the Last Decade from Perspective of Real Estate Brokerage Firms

OpenAIRE

Dilek Pekdemir

2014-01-01

Many studies on the office market have been conducted for the last thirty years. Especially variables which are expected to affect office rents were examined for different cities. The extent of variables was used in these studies reflecting variations in locational and/or economical conditions of the different cities.It is aimed to examine the development of the Istanbul office market in the last decade from the perspective of brokerage firms. The perception of brokerage firms on the effectiv...

Chief officer misconduct in policing: an exploratory study

OpenAIRE

Hales, Gavin; May, Tiggey; Belur, J.; Hough, Mike

2015-01-01

Key findings\\ud This study has examined cases of alleged misconduct involving chief police officers and staff.\\ud The aim was to describe the nature of cases that have come to light, examine the perceived\\ud pathways that led to misconduct, and suggest ways of mitigating the risks of misconduct. The\\ud study is based on interviews with key stakeholders and with investigating officers in chief\\ud officer misconduct cases since April 2008. These cases involved only a small minority of chief\\ud ...

17 CFR 256.01-3 - General structure of accounting system.

Science.gov (United States)

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...

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

Science.gov (United States)

2013-04-22

... DEPARTMENT OF THE TREASURY Office of Foreign Assets Control Designation of Eighteen Individuals Pursuant to the Sergei Magnitsky Rule of Law Accountability Act of 2012 AGENCY: Office of Foreign Assets... blocked pursuant to the Sergei Magnitsky Rule of Law Accountability Act of 2012 (Pub. L. 112-208, December...

Social Security Individual Accounts in China: Toward Sustainability in Individual Account Financing

Directory of Open Access Journals (Sweden)

Tianhong Chen

2014-08-01

Full Text Available China has both mandatory and voluntary individual account pensions that are provided through the government. The experience of China makes a particularly interesting case study concerning the functioning of individual accounts in that its mandatory individual accounts have been defunded to pay for benefits in the associated pay-as-you-go system, while its voluntary individual accounts are fully funded. This paper examines three questions. First, it analyses why the mandatory individual accounts have become defunded and converted largely to notional accounts generally holding little in financial assets, while the voluntary accounts have been fully funded. Second, it examines the merits of funding versus pay-as-you-go financing of pensions in the context of China’s economic and demographic situation. Third, it discusses a policy change to insure the sustainability of financing for the defunded individual accounts. The experience of China, with its two types of individual accounts, and with different outcomes for those accounts, may provide lessons for other countries.

Reface, remodel, or rebuild your dental office.

Science.gov (United States)

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

Empirical Studies in Financial Accounting

NARCIS (Netherlands)

X. Gkougkousi (Xanthi)

2012-01-01

textabstractThis dissertation contributes to the stream of literature that examines the role of accounting information in capital markets. The first two chapters deal with the economic consequences of changes in accounting regulations. The third chapter examines the relation between accounting

Patent office governance and patent system quality

OpenAIRE

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...

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

Science.gov (United States)

2011-12-16

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

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

Science.gov (United States)

Docherty, Gary

1976-01-01

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

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.

The influence of the hospital financial officer.

Science.gov (United States)

Moore, R W

1991-01-01

The power and influence of financial officers in large, independent hospitals was examined through their involvement in decisions. Chief financial officers (CFOs) find their role as members of the management team relatively ambiguous and probably underutilized.

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.

Science.gov (United States)

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

Science.gov (United States)

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...

Federal Workforce. A Framework for Studying Its Quality over Time. Report to the Chairman, Committee on Post Office and Civil Service, House of Representatives.

Science.gov (United States)

General Accounting Office, Washington, DC. Program Evaluation and Methodology Div.

The General Accounting Office (GAO) examined the feasibility of assessing the quality of the federal civilian work force, focusing on professional and administrative staff. The agency developed a measurable definition of quality centered on attributes of the individual and the match of the individual's capabilities to the needs of the job. It…

German General Staff Officer Education and Current Challenges

National Research Council Canada - National Science Library

Groeters, Thomas

2006-01-01

"German General Staff Officer Education and Current Challenges" examines the institutional education of German General Staff Officers, as experienced by the author, and offers a "Conceptual Competency...

14 CFR Section 18 - Objective Classification-Cumulative Effect of Changes in Accounting Principles

Science.gov (United States)

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

Science.gov (United States)

Poulson, P.; Rasmusson, C.

1971-01-01

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

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

Science.gov (United States)

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...

Financial Reporting for Other Defense Organizations at the Defense Agency Financial Services Accounting Office

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...

Office-based 3D-CT examined in the sitting position is useful for diagnosis of patulous eustachian tube (pET)

International Nuclear Information System (INIS)

Kikuchi, Toshiaki; Oshima, Takeshi; Kobayashi, Toshimitsu

2010-01-01

The pET symptoms are tended to be masked in the recumbent position. CT for pET should be examined in the sitting position. CT was performed under the resting and Valsalva's condition. Completely open ET was observed in 79.2% of the pET group (n=111), but in none of the control group (n=30). The average ET-gram showed an occlusive zone (OZ) in medial to the isthmus under both conditions in only control group. Trans-tympanic silicone plug insertion was thought to be reasonable technique because of obliteration approach to isthmus. Office-based CT examined in the sitting position is useful for diagnosis and evaluation of pET. (author)

48 CFR 9903.302-3 - Illustrations of changes which meet the definition of “change to a cost accounting practice.”

Science.gov (United States)

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.

Science.gov (United States)

2010-01-01

... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Access to the accounting of disclosures... OFFICE OF THE PRESIDENT PRIVACY ACT REGULATIONS § 2504.11 Access to the accounting of disclosures from records. Rules governing access to the accounting of disclosures are the same as those granting access to...

Features interior design offices

OpenAIRE

Novikov, A. S.; National Aviation University, Ukraine

2014-01-01

The article examines the laws and the formation of office space inthe current conditions and investigate the application of the latest technical tools aesthetics to improve the quality of design solutions.

Will Graduating Year Accountancy Students Cheat in Examination? A Malaysian Case

Science.gov (United States)

Abu Bakar, Nur Barizah; Ismail, Suhaiza; Mamat, Suaniza

2010-01-01

Due to a series of high profile accounting scandals and corporate collapses such as Enron, World.Com and Andersen, ethical conduct has been widely recognized as a crucial element in accounting profession and education. The growing concern over the ethics of professionals has also called for more academic research into this critical area. Our study…

77 FR 50718 - Agency Information Collection Activities: Proposed Collection; Comments Requested: Accounting...

Science.gov (United States)

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...

PTSD in relation to dissociation in traumatized police officers

NARCIS (Netherlands)

Carlier, I. V.; Lamberts, R. D.; Fouwels, A. J.; Gersons, B. P.

1996-01-01

The assumed relationship between dissociation and symptoms of posttraumatic stress disorder (PTSD) was examined. From a group of police officers who had experienced a traumatic event, the authors assessed the chronic dissociative symptoms of 42 police officers with PTSD, 50 police officers with

7 CFR 1767.14 - Interpretations of the Rural Development uniform system of accounts.

Science.gov (United States)

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...

27 CFR 46.271 - Entry, examination and testimony.

Science.gov (United States)

2010-04-01

... are open. Appropriate TTB officers may audit and examine all articles, inventory records, books.... Appropriate TTB officers, in performing official duties, may enter any premises to examine articles subject to...

An examination of the development and meaning of goodwill and the possibility of achieving a synthesis between its legal and accounting concepts

OpenAIRE

Tregoning, Ian Hamilton

2017-01-01

This paper addresses the topic of goodwill and the possibility of achieving a synthesis between its legal and accounting concepts. The genesis for this topic was the assertion by the High Court in FCT v. Murry that the legal and accounting concepts of goodwill were different to the extent that a synthesis between the concepts could not be achieved. The approach taken involves an examination of the evolution, nature and treatment of goodwill in both the legal and accounting contexts. The ...

Heroin-related Deaths from the Hennepin County Medical Examiner's Office from 2004 Through 2015.

Science.gov (United States)

Love, Sara A; Lelinski, Jessica; Kloss, Julie; Middleton, Owen; Apple, Fred S

2018-01-01

Over the past two decades, prescription and illicit opioid use has led to changes in public health policy to address the increasing number of opioid-related deaths. The purpose of this study was to review cases from Hennepin County Medical Examiner's Office between 2004 through 2015 where heroin was listed as a significant contributor or as the cause of death. We identified 322 heroin-related deaths, which were predominantly male (255; 79%). 6-Monoacetylmorphine (6-MAM) median (range) concentrations were as follows: blood (n = 7), 0.010 (0.006-0.078) mg/L; urine (n = 30), 0.359 (0.009-1.75) mg/L; and vitreous humor (n = 31), 0.034 (0.004-0.24) mg/L. Free morphine was measurable in 273 cases and the percent free morphine (range), when grouped by COD, was opioid (n = 124), 28% (2.2%-92%), and mixed drug toxicity (n = 135), 35.3% (1.5%-100%); (p 26%, was useful in establishing heroin-related deaths. © 2017 American Academy of Forensic Sciences.

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

Science.gov (United States)

Taylor, Susan Lee; Finley, Jane B.

2010-01-01

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

The risk environment of anabolic-androgenic steroid users in the UK: Examining motivations, practices and accounts of use.

Science.gov (United States)

Hanley Santos, Gisella; Coomber, Ross

2017-02-01

The numbers using illicit anabolic-androgenic steroids are a cause of concern for those seeking to reduce health harms. Using the 'risk environment' as a conceptual framework to better comprehend how steroid users' practices and perspectives impact on health risks, this paper examines steroid user motivations, patterns of use, and the ways in which these practices are accounted for. As part of a wider mixed-method study into performance and image enhancing drug (PIED) use and supply in one mid-sized city in South West England, qualitative interviews were undertaken with 22 steroid users. Participants were recruited from a local safer injecting service, rather than bodybuilding gyms, in order to access a wider cross-section of steroid users. A limitation of this approach is potential sample bias towards those showing more health optimising behaviours. The research findings highlight that patterns of steroid use varied according to motivation for use, experience and knowledge gained. Most reported having had little or no knowledge on steroids prior to use, with first use being based on information gained from fellow users or suppliers-sometimes inaccurate or incomplete. In accounting for their practices, many users differentiated themselves from other groups of steroid users-for example, older users expressed concern over patterns of use of younger and (what they saw as) inexperienced steroid users. Implicit in these accounts were intimations that the 'other' group engaged in riskier behaviour than they did. Examining social contexts of use and user beliefs and motivations is vital to understanding how 'risk' behaviours are experienced so that this, in turn, informs harm reduction strategies. This paper examines the ways in which use of steroids is socially situated and the implications of this for policy and practice. Copyright © 2016 Elsevier B.V. All rights reserved.

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.

75 FR 82042 - Office of Inspector General; Privacy Act of 1974; Notification of the Office of Inspector General...

Science.gov (United States)

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...

A Quantitative Examination Whether Education Mitigates Stress Levels among Law Enforcement Officers

Science.gov (United States)

Metts, Gary A.

2012-01-01

Stress is damaging if it is continual, overwhelming. and prolonged. Law enforcement officers face stressful events daily. A relationship exists between stress levels and the physical and psychological effects to the human body. Although there is a general understanding of the damage stress can do physically and psychologically, many elements that…

78 FR 40665 - Cost Accounting Standards: CAS 413 Pension Adjustments for Extraordinary Events

Science.gov (United States)

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...

Factors Affecting Examination Attrition: Does Academic Support Help? A Survey of ACN203S (Cost Accounting and Control) Students at Unisa

Science.gov (United States)

Tladi, Lerato Sonia

2013-01-01

This study sought to determine the attributing and contributing factors to examination absence as well as whether the academic and social support available to students had a role to play in discouraging or reducing absence from examinations using results from a quantitative survey of ACN203S (Cost Accounting and Control) students who were admitted…

Office workers' computer use patterns are associated with workplace stressors

NARCIS (Netherlands)

Eijckelhof, B.H.W.; Huysmans, M.A.; Blatter, B.M.; Leider, P.C.; Johnson, P.W.; van Dieen, J.H.; Dennerlein, J.T.; van der Beek, A.J.

2014-01-01

This field study examined associations between workplace stressors and office workers' computer use patterns. We collected keyboard and mouse activities of 93 office workers (68F, 25M) for approximately two work weeks. Linear regression analyses examined the associations between self-reported

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.

A fear of coercion and accountability? Security officers and the non-use of force

NARCIS (Netherlands)

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

Medicare changes create accounting, reporting, and auditing problems. Task Force on Federal Health Care Legislation, American Institute of Certified Public Accountants.

Science.gov (United States)

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.

Science.gov (United States)

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.

Science.gov (United States)

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...

Professional orientation and pluralistic ignorance among jail correctional officers.

Science.gov (United States)

Cook, Carrie L; Lane, Jodi

2014-06-01

Research about the attitudes and beliefs of correctional officers has historically been conducted in prison facilities while ignoring jail settings. This study contributes to our understanding of correctional officers by examining the perceptions of those who work in jails, specifically measuring professional orientations about counseling roles, punitiveness, corruption of authority by inmates, and social distance from inmates. The study also examines whether officers are accurate in estimating these same perceptions of their peers, a line of inquiry that has been relatively ignored. Findings indicate that the sample was concerned about various aspects of their job and the management of inmates. Specifically, officers were uncertain about adopting counseling roles, were somewhat punitive, and were concerned both with maintaining social distance from inmates and with an inmate's ability to corrupt their authority. Officers also misperceived the professional orientation of their fellow officers and assumed their peer group to be less progressive than they actually were.

Unity is strength: staff college and the British officer corps.

Science.gov (United States)

King, Anthony

2009-03-01

Utilizing Bourdieu's concept of the habitus, Keith Macdonald has recently examined the elite social origins of the British officer corps. His analysis is valid as far at it goes but it ignores the professional practices of British officers. This article examines Britain's Joint Services Command and Staff College to assess the unification of the three services around common forms of military practice. It argues that while the new staff college has been effective in disseminating new forms of professional expertise among British officers, various practices have been institutionalized which actively undermine the unity of the officer corps.

31 CFR 537.521 - Operation of accounts.

Science.gov (United States)

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...

Deaths involving 1,1-difluoroethane at the San Diego County Medical Examiner's Office.

Science.gov (United States)

Vance, Chris; Swalwell, Christopher; McIntyre, Iain M

2012-01-01

Intentional abuse of 1,1-difluoroethane has been reported to cause transient symptoms such as confusion, tremors, pulmonary irritation, loss of consciousness and, rarely, coma. In the last five years, 17 cases from the San Diego County Medical Examiner's Office showed the presence of 1,1-difluoroethane in postmortem tissues, and the gas was cited in the cause of death in 13 of those cases. Detected during routine ethanol screening, 1,1-difluoroethane was evaluated for concentrations in peripheral blood, central blood and vitreous humor by a slightly modified method published by Avella et al. In many cases, death from abuse of 1,1-difluoroethane seemed to occur within minutes of intentional abuse; large concentrations (>100 mg/L) of the gas were still in the blood. It is important that forensic toxicology laboratories have routine screening procedures to detect 1,1-difluoroethane because cases exist in which evidence of use from cans may not be present in proximity to the decedent, or may be undiscovered in the debris of a motor vehicle accident. It is also important to quantify concentrations of 1,1-difluoroethane in both peripheral blood and central blood, whose ratio may be useful in interpreting how recently the use of the 1,1-difluoroethane occurred.

Improved training of house officers in a rheumatology consult service.

Science.gov (United States)

Mazzuca, S A; Brandt, K D; Katz, B P

1993-06-01

This study examined whether the clinical environment could be used to increase internal medicine house officers' adoption of care recommendations taught in a didactic conference. Subjects were 11 internal medicine house officers who served 6-week rheumatology elective rotations. At the start of each of four rotation periods, house officers attended a 1-hour conference in which periarticular rheumatic disorders associated with knee pain (anserine bursitis, pseudothrombophlebitis) and shoulder pain (bicipital tendinitis) were discussed. All house officers also practiced physical examination techniques on anatomic models simulating the disorders. During alternate rotation periods, reminder sheets were appended to the records of arthritis patients with histories of chronic knee or shoulder pain. The frequency with which house officers followed conference recommendations was documented by direct observation (6 house officers in 17 encounters with reminders, 5 house officers in 30 encounters without reminders). Specific questioning about a recent history of knee or shoulder pain and the performance of four of five recommended physical examination maneuvers were increased significantly by reminder sheets in patients' charts (P < 0.05 for all). Although rheumatology faculty often have limited options available to increase the number of house officer trainees or to intensify clinical activity, qualitative improvements within existing logistic parameters are feasible by assuring that the clinical environment (e.g., patient records) contains salient cues that will prompt desired actions.

OBJECTIVES AND INCENTIVES AT THE EUROPEAN PATENT OFFICE

DEFF Research Database (Denmark)

Friebel, Guido; Koch, Alexander; Seabright, Paul

This report examines the effectiveness of the current system of incentives within the European Patent Office (EPO) and considers the possible consequences of placing greater emphasis on quantitative measures of productivity in rewarding EPO staff.......This report examines the effectiveness of the current system of incentives within the European Patent Office (EPO) and considers the possible consequences of placing greater emphasis on quantitative measures of productivity in rewarding EPO staff....

The relative benefits of green versus lean office space: three field experiments.

Science.gov (United States)

Nieuwenhuis, Marlon; Knight, Craig; Postmes, Tom; Haslam, S Alexander

2014-09-01

Principles of lean office management increasingly call for space to be stripped of extraneous decorations so that it can flexibly accommodate changing numbers of people and different office functions within the same area. Yet this practice is at odds with evidence that office workers' quality of life can be enriched by office landscaping that involves the use of plants that have no formal work-related function. To examine the impact of these competing approaches, 3 field experiments were conducted in large commercial offices in The Netherlands and the U.K. These examined the impact of lean and "green" offices on subjective perceptions of air quality, concentration, and workplace satisfaction as well as objective measures of productivity. Two studies were longitudinal, examining effects of interventions over subsequent weeks and months. In all 3 experiments enhanced outcomes were observed when offices were enriched by plants. Implications for theory and practice are discussed. PsycINFO Database Record (c) 2014 APA, all rights reserved.

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

Science.gov (United States)

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…

Analysis of Central Design Agency Alternatives for Navy Industrial Fund Accounting Systems: A Proposed Methodology.

Science.gov (United States)

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.

Science.gov (United States)

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 7.3 - Responsibilities of heads of offices.

Science.gov (United States)

2010-07-01

... 31 Money and Finance: Treasury 1 2010-07-01 2010-07-01 false Responsibilities of heads of offices. 7.3 Section 7.3 Money and Finance: Treasury Office of the Secretary of the Treasury EMPLOYEE... and work assignments. (c) Heads of bureaus or offices, after such examination and investigation as may...

31 CFR 538.527 - Operation of accounts.

Science.gov (United States)

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

Office Rental Determinants in WUSE Commercial District of Abuja ...

African Journals Online (AJOL)

This paper examines the determinants of office rents in Wuse commercial district of Abuja, Nigeria. Primary and secondary data were utilized for the study. Primary data obtained for the study include office rental levels and office space data in the study area for the period between 2001 and 2012. Secondary data obtained ...

12 CFR 550.200 - Must I review a prospective account before I accept it?

Science.gov (United States)

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...

Integrating Career Development into the Accounting Curriculum

Science.gov (United States)

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

Science.gov (United States)

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...

The Development of Accounting in Ireland - The accounts of Maynooth College 1795 - 1832

OpenAIRE

Creide O'Brien

1999-01-01

This paper adds to the knowledge of accounting in Ireland in the late eighteenth and early nineteenth centuries. Using original archival research, the development of Irish accounting practice is examined by reference to the accounts of Maynooth College during the period 1795 - 1832. The accounting system used in preparing the college's accounts was that of charge/discharge. This was a system of accounting which relied on single entry of transactions and dated from the Middle Ages. The main pu...

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

Science.gov (United States)

2010-04-01

..., accounting of record disclosures, and requests for accounting of record disclosures. 201.29 Section 201.29..., accounting of record disclosures, and requests for accounting of record disclosures. (a) It is the policy of... disclosure required by 5 U.S.C. 552, the Privacy Act Officer shall keep an accurate accounting of: (1) The...

"Accounting Education at a Crossroad in 2010" and "Challenges Facing Accounting Education in Australia"

Science.gov (United States)

de Lange, Paul; Watty, Kim

2011-01-01

Of the various reports released in 2010, two purport to examine the state of accounting education in Australia. These are "Accounting Education at a Crossroad in 2010" and "Challenges Facing Accounting Education in Australia". Both were released as collaborations of the leading academic organisation, the Accounting and Finance…

Internet accounting dictionaries

DEFF Research Database (Denmark)

Nielsen, Sandro; Mourier, Lise

2005-01-01

An examination of existing accounting dictionaries on the Internet reveals a general need for a new type of dictionary. In contrast to the dictionaries now accessible, the future accounting dictionaries should be designed as proper Internet dictionaries based on a functional approach so they can...

Perfil dos profissionais responsáveis pelas empresas de serviços contábeis em Chapecó/SC e as regressões e correlações canônicas entre as atividades = The professionals’ profile in charge of the accounting sector in accounting offices from Chapecó/SC and the canonical regressions and correlations among the office tasks

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

Delinquent Medical Service Accounts at Landstuhl Regional Medical Center Need Additional Management Oversight

Science.gov (United States)

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.

Science.gov (United States)

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...

Lending Officers' Decisions to Recommend Innovative Agricultural Technology.

Science.gov (United States)

McIntosh, Wm. Alex; Zey-Ferrell, Mary

1986-01-01

Path analysis examines an analytical model of decision making by lending officers of 211 Texas banks when recommending agricultural technology to farmer-clients. Model analyzes effects of loan officers' ascribed/achieved personal characteristics and perceptions of organizational constraints during three stages of decision process: using…

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...

76 FR 79545 - Cost Accounting Standards: Change to the CAS Applicability Threshold for the Inflation Adjustment...

Science.gov (United States)

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...

76 FR 40817 - Cost Accounting Standards: Change to the CAS Applicability Threshold for the Inflation Adjustment...

Science.gov (United States)

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...

78 FR 77132 - Notification of a Public Meeting of the Government Accountability and Transparency Board

Science.gov (United States)

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...

22 CFR 1003.1 - General policies, conditions of disclosure, accounting of certain disclosures, and definitions.

Science.gov (United States)

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...

Accounting Academics' Perceptions of the Effect of Accreditation on UK Accounting Degrees

Science.gov (United States)

Ellington, Peter; Williams, Amanda

2017-01-01

Students graduating from undergraduate accounting degree programmes in the UK are eligible for and attracted by accreditation available from professional accountancy body (PAB) examinations. The study reviews factual information available from PAB websites to confirm that virtually all accounting degrees in the UK have accreditation, and many are…

Bias in Examination Test Banks that Accompany Cost Accounting Texts.

Science.gov (United States)

Clute, Ronald C.; McGrail, George R.

1989-01-01

Eight text banks that accompany cost accounting textbooks were evaluated for the presence of bias in the distribution of correct responses. All but one were found to have considerable bias, and three of eight were found to have significant choice bias. (SK)

A comparison of project participants and extension officers ...

African Journals Online (AJOL)

The study examined the perception of project participants and extension officers regarding marketing of agricultural produce in agricultural projects in the North West Province. The objective of the study was primarily to compare the perceptions of project participants and extension officers. When establishing a project, ...

A statistical examination of the practical problems of measurement in accountancy tanks

International Nuclear Information System (INIS)

Davies, W.; Good, P.T.; Hamlin, A.G.

1979-01-01

In the first part of the paper the general problems of measurement in large accountancy tanks are considered. The generalized tank is assumed to have an extended geometry for the avoidance of criticality, to be fitted with pneumatic level indicating devices and with temperature sensors, and to contain liquid to be accounted, such as that derived from irradiated fuel elements, which is sufficiently active to generate appreciable heat and also radiolytic gases. Possible uncertainties contributed to the final measurement of fissile material contained in or discharged from the tank by the effects of hydrostatic heads, temperature, radiolysis, surface tension, and drainage are considered in detail. The magnitude of these is established from practical data and the errors combined in order to estimate the best possible performance, which, under the specified conditions, appears to be about +-0.3% (1 sigma). The implications for the design of large accountancy tanks are considered, with particular reference to the design of accountancy tanks for future plants where the above precision may not be adequate. The second part of the paper considers practical approaches to the problem of ensuring that actual performance of the measuring system approaches the best possible as closely as possible. In particular, a system of operation in which the accountancy tank is utilized essentially as a fixed volume, with the measuring systems restricted to determining small variations from this nominal volume, offers considerable promise

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

Barossa Night: cohesion in the British Army officer corps.

Science.gov (United States)

Bury, Patrick

2017-06-01

Contrasting the classical explanation of military group cohesion as sustained by interpersonal bonds, recent scholars have highlighted the importance of ritualized communication, training and drills in explaining effective military performance in professional armies. While this has offered a welcome addition to the cohesion literature and a novel micro-sociological method of examining cohesion, its primary evidential base has been combat groups. Indeed, despite their prominent role in directing operations over the past decade, the British Army's officer corps has received relatively little attention from sociologists during this period. No attempt has been made to explain cohesion in the officer corps. Using a similar method to recent cohesion scholars, this paper seeks to address this imbalance by undertaking a micro-sociology of one ritual in particular: 'Barossa Night' in the Royal Irish Regiment. Firstly, it draws on the work of Durkheim to examine how cohesion amongst the officer corps is created and sustained through a dense array of practises during formal social rituals. It provides evidence that the use of rituals highlights that social solidarity is central to understanding officer cohesion. Secondly, following Hockey's work on how private soldiers negotiate order, the paper shows how this solidarity in the officer corps is based on a degree of negotiated order and the need to release organizational tensions inherent in a strictly hierarchical rank structure. It highlights how the awarding of gallantry medals can threaten this negotiated order and fuel deviancy. In examining this behaviour, the paper shows that even amongst an officer class traditionally viewed as the elite upholders of organizational discipline, the negotiation of rank and hierarchy can be fluid. How deviant behaviour is later accepted and normalized by senior officers indicates that negotiated order is as important to understanding cohesion in the British Army's officer corps as it is

38 CFR 1.576 - General policies, conditions of disclosure, accounting of certain disclosures, and definitions.

Science.gov (United States)

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...

Business and Office Education: Accounting, Clerk. Instructor's Manual [and] Student Learning Activity Guide. Kit No. 204.

Science.gov (United States)

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…

Facilities improvement for sustainability of existing public office ...

African Journals Online (AJOL)

The study examined the building design features of a cosmopolitan public office building in Abuja. The features were classified into Spatial Plan, Structure and Facilities, to determine which of the 3 variables requires urgent sustainable improvement from end-users' perspective in existing public office buildings in developing ...

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.

Science.gov (United States)

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

Science.gov (United States)

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

Science.gov (United States)

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...

Complexity, Accountability, and School Improvement.

Science.gov (United States)

O'Day, Jennifer A.

2002-01-01

Using complexity theory, examines standards-based accountability focused on improving school organization. Compares Chicago Public Schools' outcomes-based bureaucratic accountability approach with Baltimore City Schools' combined administrator-professional accountability. Concludes that the combined approach should result in more lasting change.…

42 CFR 21.53 - Examination.

Science.gov (United States)

2010-10-01

... 42 Public Health 1 2010-10-01 2010-10-01 false Examination. 21.53 Section 21.53 Public Health... Appointment § 21.53 Examination. The examination of candidates for original appointment as officers to any... education and their training and experience. In the discretion of the Surgeon General the examination of any...

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

OpenAIRE

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...

75 FR 34283 - Federal Acquisition Regulation; FAR Case 2009-025, Disclosure and Consistency of Cost Accounting...

Science.gov (United States)

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...

Learning Styles of Law Enforcement Officers: Does Police Work Affect How Officers Learn?

Science.gov (United States)

Landry, John M.

2011-01-01

This quantitative study utilized the VARK learning style preference assessment instrument to examine how full-time sworn law enforcement officers learn and attempted to identify a predominant learning style preference among the participants. The primary question was: Which is the dominant learning style preference of full-time sworn law…

Nuclear fuel lease accounting

International Nuclear Information System (INIS)

Danielson, A.H.

1986-01-01

The subject of nuclear fuel lease accounting is a controversial one that has received much attention over the years. This has occurred during a period when increasing numbers of utilities, seeking alternatives to traditional financing methods, have turned to leasing their nuclear fuel inventories. The purpose of this paper is to examine the current accounting treatment of nuclear fuel leases as prescribed by the Financial Accounting Standards Board (FASB) and the Federal Energy Regulatory Commission's (FERC's) Uniform System of Accounts. Cost accounting for leased nuclear fuel during the fuel cycle is also discussed

76 FR 59050 - Changes To Implement the Prioritized Examination Track (Track I) of the Enhanced Examination...

Science.gov (United States)

2011-09-23

... utility or plant patent; that this fee is in addition to the filing, search, examination, processing, and... DEPARTMENT OF COMMERCE United States Patent and Trademark Office 37 CFR Part 1 [Docket No.: PTO-P... States Patent and Trademark Office, Commerce. ACTION: Final rule. SUMMARY: On April 4, 2011, the United...

The cultural space between accounts & abilities

DEFF Research Database (Denmark)

Fitriasari, Dewi; Kampf, Constance

Relations between global accounting standards and local accountability practices in Indonesia, a country with a rich history influenced by both the East and West, are examined from a cultural perspective.  Key constructs include Swidler's notions of settled and unsettled cultures and the notion...... of open cultural systems to explain the resources available for accounting practices in Indonesia. We examine the Global Reporting Initiative and International Accounting Standards Board websites as examples of unsettled cultures--looking at their ideologies expressed via the Internet, comparing studies...... of emerging economies. The characteristics specific to Indonesia open up further possibilities for understanding the role of diversity in accountability practices for emerging economies...

50 CFR 228.18 - Cross-examination.

Science.gov (United States)

2010-10-01

... 50 Wildlife and Fisheries 7 2010-10-01 2010-10-01 false Cross-examination. 228.18 Section 228.18...-examination. (a) The presiding officer may: (1) Require the cross-examiner to outline the intended scope of the cross-examination; (2) Prohibit parties from cross-examining witnesses unless the presiding...

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.

How CFOs determine management accounting innovation: an examination of direct and indirect effects

NARCIS (Netherlands)

Naranjo-Gil, D.; Maas, V.S.; Hartmann, F.G.H.

2009-01-01

Although management accounting innovations such as Activity-Based Costing, the Balanced Scorecard and benchmarking have received much academic interest in recent years, our understanding of why some organizations adopt and implement such new management accounting systems (MAS) and others do not, is

75 FR 36381 - Office of Energy Policy and Innovation; Request for Comments Regarding Rates, Accounting and...

Science.gov (United States)

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...

Beyond safety accountability

CERN Document Server

Geller, E Scott

2001-01-01

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

Requirements for the data transfer during the examination of design documentation

Directory of Open Access Journals (Sweden)

Karakozova Irina

2017-01-01

Full Text Available When you transfer the design documents to the examination office, number of incompatible electronic documents increases dramatically. The article discusses the way to solve the problem of transferring of the text and graphic data of design documentation for state and non-state expertise, as well as verification of estimates and requirement management. The methods for the recognition of the system elements and requirements for the transferring of text and graphic design documents are provided. The need to use the classification and coding of various elements of information systems (structures, objects, resources, requirements, contracts, etc. in data transferring systems is indicated separately. The authors have developed a sequence of document processing and transmission of data during the examination, and propose a language for describing the construction of the facility, taking into account the classification criteria of the structures and construction works.

ESP Needs Analysis of Public Order Police Officers

Science.gov (United States)

Ulum, Ömer Gökhan

2016-01-01

With this study, 105 public order police officers in the national police forces were surveyed in order to assess their needs when using English on the job. In other words, this study aimed at examining the needs, functions and problems of 105 police officers serving at the department of public order. The findings from the questionnaire with open…

Jalan Terjal Menuju Professional Accountant

OpenAIRE

Wardoyo, Trimanto Setyo

2007-01-01

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

Gender and Performance in Accounting Examinations: Exploring the Impact of Examination Format

Science.gov (United States)

Arthur, Neal; Everaert, Patricia

2012-01-01

This paper addresses the question of whether the increasing use of multiple-choice questions will favour particular student groups, i.e. male or female students. Using data from Belgium, this paper empirically examines the existence of a gender effect by comparing the relative performance of male and female students in both multiple-choice and…

Corrections Officer Candidate Information Booklet and User's Manual. Standards and Training for Corrections Program.

Science.gov (United States)

California State Board of Corrections, Sacramento.

This package consists of an information booklet for job candidates preparing to take California's Corrections Officer Examination and a user's manual intended for those who will administer the examination. The candidate information booklet provides background information about the development of the Corrections Officer Examination, describes its…

Probation Officer Candidate Information Booklet and User's Manual. Standards and Training for Corrections Program.

Science.gov (United States)

California State Board of Corrections, Sacramento.

This package consists of an information booklet for job candidates preparing to take California's Probation Officer Examination and a user's manual intended for those who will administer the examination. The candidate information booklet provides background information about the development and validation of the Probation Officer Examination,…

Federally Sponsored Research at Educational Institutions: A Need for Improved Accountability. Report by the U.S. General Accounting Office.

Science.gov (United States)

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…

Assessment Practices in Undergraduate Accounting Programs

Science.gov (United States)

Lusher, Anna L.

2010-01-01

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

Predictors of musculoskeletal discomfort: A cross-cultural comparison between Malaysian and Australian office workers.

Science.gov (United States)

Maakip, Ismail; Keegel, Tessa; Oakman, Jodi

2017-04-01

Prevalence and predictors associated with musculoskeletal disorders (MSDs) vary considerably between countries. It is plausible that socio-cultural contexts may contribute to these differences. We conducted a cross-sectional survey with 1184 Malaysian and Australian office workers with the aim to examine predictors associated with MSD discomfort. The 6-month period prevalence of self-reported MSD discomfort for Malaysian office workers was 92.8% and 71.2% among Australian workers. In Malaysia, a model regressing level of musculoskeletal discomfort against possible risk factors was significant overall (F [6, 370] = 17.35; p work-life balance (β = -0.13). In Australia, the regression model is also significant (F [6, 539] = 16.47; p importance differed. Work-life balance was significantly associated with increased MSD discomfort for the Malaysian population only. Design and implementation of MSD risk management needs to take into account the work practices and culture of the target population. Crown Copyright © 2016. Published by Elsevier Ltd. All rights reserved.

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

Directory of Open Access Journals (Sweden)

Samuel F. Johnson-Rokosu

2015-09-01

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

5 CFR 330.401 - Competitive examination.

Science.gov (United States)

2010-01-01

... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Competitive examination. 330.401 Section 330.401 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE REGULATIONS RECRUITMENT... examination. In each entrance examination for the positions of custodian, elevator operator, guard, and...

49 CFR 1113.3 - Authority of officers.

Science.gov (United States)

2010-10-01

... intervention; (iv) to accept any pleading; (v) to establish special rules of procedure appropriate to the... cross-examination of repetitious or cumulative nature; (ii) to limit direct examination to material... order to enforce this paragraph, the officer may require a clear statement on the record of the nature...

Accounting standards and earnings management : The role of rules-based and principles-based accounting standards and incentives on accounting and transaction decisions

NARCIS (Netherlands)

Beest, van F.

2012-01-01

This book examines the effect that rules-based and principles-based accounting standards have on the level and nature of earnings management decisions. A cherry picking experiment is conducted to test the hypothesis that a substitution effect is expected from accounting decisions to transaction

7 CFR 15.118 - Cross-examination.

Science.gov (United States)

2010-01-01

... 7 Agriculture 1 2010-01-01 2010-01-01 false Cross-examination. 15.118 Section 15.118 Agriculture Office of the Secretary of Agriculture NONDISCRIMINATION Rules of Practice and Procedure for Hearings...-examination. Cross-examination will be limited to the scope of direct examination and matters at issue in the...

14 CFR 385.21 - Authority of the Chief, Accounting Division, Office of Budget and Policy, Federal Transit...

Science.gov (United States)

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.

Science.gov (United States)

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

THE ASSOCIATION BETWEEN OFFICE AUTOMATION AND IMPROVEMENT OF DECISION-MAKING AND PRODUCTIVITY OF EMPLOYEES OF YOUTH AND SPORT OFFICES OF WEST AZERBAIJAN PROVINCE, IRAN

OpenAIRE

Mostafa Mostafa pour; Ali Amini; Vadoud Shoshtary; Auoub Izadi; Yousef Esmayilian; Fatemeh Salami; Bager Khakpour

2017-01-01

The availability of precise, relevant, timely and new information increases the speed and precision of decision making. The objective of present study is to examine the association between office automation, improvement of decision-making and productivity of employees of Youth and Sport offices of West Azerbaijan Province. The statistical population of present study consists of 130 employees of Youth and Sport offices of West Azerbaijan Province selected through simple random sampling. The st...

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

A Revised Pilot Study Examining the Effects of the Timing and Size of Classes on Student Performance in Introductory Accounting Classes

Science.gov (United States)

Morris, David E., Sr.; Scott, John

2014-01-01

The purpose of this pilot study is to examine the effects of the timing of classes and class size on student performance in introductory accounting courses. Factors affecting student success are important to all stakeholders in the academic community. Previous studies have shown mixed results regarding the effects of class size on student success…

Office hysteroscopy: A report of 2402 cases.

Science.gov (United States)

Capmas, P; Pourcelot, A-G; Giral, E; Fedida, D; Fernandez, H

2016-05-01

Hysteroscopy is the gold standard for evaluation of uterine cavity. It can be performed either as office setting or as day care procedure under general anaesthesia. Objective of this study is to assess feasibility and acceptability of office hysteroscopy without anaesthesia. This retrospective observational study took place in the gynaecologic unit of a teaching hospital. Women who had had an office hysteroscopy from 2010 to 2013 were included. Two thousand four hundred and two office hysteroscopies were carried out. Indications were menorrhagia (32.2%), postoperative evaluation (20.8%), infertility (15.8%), postmenopausal bleeding (10.9%) and other indications (20.3%). Women's mean age was 39.4 [39.0-39.9] and significantly higher among women with a failure of the office hysteroscopy (47.3 vs. 38.6, Poffice hysteroscopy was 0.05%. Mean pain score during the examination was 3.57 out of 10 [3.48-3.66] and 0.89 [0.83-0.95] five minutes later. Office hysteroscopy is safe and feasible with little pain. A failure rate of 9.5% is reported, mainly for older women with postmenopausal bleeding. Copyright © 2016 Elsevier Masson SAS. All rights reserved.

Chief Knowledge Officers? Perceptions, Pitfalls, & Potential.

Science.gov (United States)

Corcoran, Mary; Jones, Rebecca

1997-01-01

Argues that few librarians possess the needed competencies to fill the role of "chief knowledge officer" or "knowledge executive." Outlines executive competencies required: communications, leadership, experience, financial management, customer focus, entrepreneurial insight, and information technology grounding; examines gaps…

Marketing Contábil nos Escritórios de Contabilidade do Estado de São PauloAccounting Marketing by Accounting Offices in the State of Sao PauloMarketing Contable en los Oficinas de Contabilidad del Estado de São Paulo

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

Perceived Indoor Environment and Occupants' Comfort in European "Modern" Office Buildings: The OFFICAIR Study.

Science.gov (United States)

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.

Racial Differences in Resolving Conflicts: A Comparison between Black and White Police Officers

Science.gov (United States)

Sun, Ivan Y.; Payne, Brian K.

2004-01-01

This study examined the behavioral differences between Black and White police officers in handling interpersonal conflicts. Observational and survey data from the Project on Policing Neighborhoods and the 1990 census data were used. Actions taken by officers are examined along two behavioral dimensions: coercion and support. Findings show that…

The co-construction of NGO accountability: aligning imposed and felt accountability in NGO-funder accountability relationships

NARCIS (Netherlands)

O'Dwyer, B.; Boomsma, R.

2015-01-01

Purpose - The purpose of this paper is to deepen and advance the understanding of the construction of accountability within the relationship between government funders and development non-governmental organisations (NGOs). Design/methodology/approach - The paper presents a case study examining the

Police officers' perceptions and experiences with mentally disordered suspects.

Science.gov (United States)

Oxburgh, Laura; Gabbert, Fiona; Milne, Rebecca; Cherryman, Julie

Despite mentally disordered suspects being over-represented within the criminal justice system, there is a dearth of published literature that examines police officers' perceptions when interviewing this vulnerable group. This is concerning given that police officers are increasingly the first point of contact with these individuals. Using a Grounded Theory approach, this study examined 35 police officers' perceptions and experiences when interviewing mentally disordered suspects. Current safeguards, such as Appropriate Adults, and their experiences of any training they received were also explored. A specially designed questionnaire was developed and distributed across six police forces in England and Wales. Nine conceptual categories emerged from the data that highlighted how police officers' level of experience impacted upon their perceptions when dealing with this cohort. As a consequence, a new model grounded within Schema Theory has emerged termed Police Experience Transitional Model. Implications include the treatment and outcome of mentally disordered suspects being heavily dependent on whom they encounter within the criminal justice system. Copyright © 2016 Elsevier Ltd. All rights reserved.

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

Science.gov (United States)

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.

Science.gov (United States)

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.

Science.gov (United States)

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...

Characteristics of Office-based Physician Visits, 2015.

Science.gov (United States)

Ashman, Jill J; Rui, Pinyao; Okeyode, Titilayo

2018-06-01

In 2015, most Americans had a usual place to receive health care (85% of adults and 96% of children) (1,2). The majority of children and adults listed a doctor's office as the usual place they received care (1,2). In 2015, there were an estimated 990.8 million office-based physician visits in the United States (3,4). This report examines visit rates by age and sex. It also examines visit characteristics-including insurance status, reason for visit, and services-by age. Estimates use data from the 2015 National Ambulatory Medical Care Survey (NAMCS). All material appearing in this report is in the public domain and may be reproduced or copied without permission; citation as to source, however, is appreciated.

22 CFR 42.66 - Medical examination.

Science.gov (United States)

2010-04-01

... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Medical examination. 42.66 Section 42.66... NATIONALITY ACT, AS AMENDED Application for Immigrant Visas § 42.66 Medical examination. (a) Medical examination required of all applicants. Before the issuance of an immigrant visa, the consular officer shall...

Association between psychosomatic symptoms and work stress among Taiwan police officers.

Science.gov (United States)

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.

Application of accrual accounting in Iran municipalities

Directory of Open Access Journals (Sweden)

Ali Eamaeilzade Maghariee

2015-03-01

Full Text Available Accrual accounting is a technique for recognizing expenses when incurred and revenue when earned rather than when payment is made or received. In the cash method of accounting, on the other hand, cash receipts and disbursements technique of accounting or cash accounting records revenue when cash is earned, and expenses when they are paid in cash. In this paper, we present an empirical investigation to study the effect of implementing accrual accounting in municipality of Amol, Iran. The survey investigates whether or not financial reporting based on accrual accounting compared with a cash basis could provide a better method for promoting accountability. Using, regression analysis, the study compares the performance of accrual accounting versus cash accounting and the results have indicated that accrual accounting could improve the performance of accounting in municipality system. In addition, the study has examined whether or not converting cash to accrual accounting basis in municipalities could improve qualitative characteristics of accounting information. To examine this hypothesis, the study has designed a questionnaire in Likert scale to measure the quality of information and, using some statistical tests, the survey has concluded accrual accounting indeed provided better quality characteristics information.

Accounting for job satisfaction: Examining the interplay of person and situation.

Science.gov (United States)

Elfstrand Corlin, Tinna; Kazemi, Ali

2017-10-01

In the present study, we investigate the interplay of personality traits (i.e., person) in frontline care staff in nursing homes and the way they relate to the residents (i.e., situation) to account for their job satisfaction. Participants completed a survey including Mini-IPIP tapping the five-factor model of personality, Individualized Care Inventory tapping four aspects of person-centered care and job satisfaction. The results revealed that staff scoring high on neuroticism experienced less job satisfaction. This relationship was partly accounted for by resident autonomy, suggesting that part of the adverse influence of neuroticism on job satisfaction may be mitigated by organizations providing a supportive care environment. In contrast, staff scoring high on agreeableness experienced higher job satisfaction. This relationship was accounted for by another aspect of person-centered care, that is, knowing the person. This suggests that agreeableness in a sense facilitated adjustment of acts of care toward the unique needs and preferences of residents and this partly explained why the more agreeable the staff was the more they felt satisfied at work. In sum, effects of personality traits on job satisfaction in care staff are partially mediated by the perception of working conditions and care policy and to the extent that a certain personality trait affects whether the staff have a positive or negative perception of the way they relate to the residents, they will experience, respectively, higher or a lower job satisfaction. This finding has implications for how to combine a focus on delivering person-centered care with improving personal job satisfaction. © 2017 Scandinavian Psychological Associations and John Wiley & Sons Ltd.

Memory Bias in the Use of Accounting Information: An Examination of Affective Responses and Retrieval of Information in Accounting Decision Making

OpenAIRE

McBride, Freda D. H.

1998-01-01

This dissertation is based on the Kida-Smith (1995) model of "The encoding and retrievability of numerical data." It is concerned with the variable conditions under which a positive affective response (i.e., a decision or opinion that results in a positive valence) on previously viewed accounting information may and may not influence current decision-making. An affective response to accounting numbers may adversely influence decisions made based on those numbers....

Pengaruh Customer Accounting Sebagai Strategic Management Accounting Techniques Dan Customer Orientation Terhadap Organizational Performance

OpenAIRE

Lisa, Valentine

2015-01-01

This Study was done to examine the affect of customer accounting as strategic management accounting techniques and customer orientation to organizational performance. This study used primary data from questionnaires which were distributed to 50 manufacturing companies in Surabaya and Sidoarjo. The data collected would be analyzed by using Partial Least Square method to test the hypothesis. The result showed there were positive and significant influence from customer accounting and customer o...

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.)

Behavioral Variables Associated with Obesity in Police Officers

OpenAIRE

CAN, S. Hakan; HENDY, Helen M.

2014-01-01

Past research has documented that non-behavioral variables (such as long work hours, exposure to police stressors) are associated with obesity risk in police officers, but limited research has examined behavioral variables that might be targeted by Employee Assistance Programs for police weight management. The present study compared non-obese and obese officers for behavioral variables found associated with obesity in other adult samples: physical activity (cardiovascular, strength-training, ...

(Department of Defense Office of Inspector General (DoD OIG)) Fiscal Year 2017 Oversight Plan

Science.gov (United States)

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

46 CFR 11.707 - Examination requirements.

Science.gov (United States)

2010-10-01

... 46 Shipping 1 2010-10-01 2010-10-01 false Examination requirements. 11.707 Section 11.707 Shipping... OFFICER ENDORSEMENTS Professional Requirements for Pilots § 11.707 Examination requirements. (a) An... required to pass the examination described in subpart I of this part. (b) An applicant for an extension of...

28 CFR 12.40 - Public examination.

Science.gov (United States)

2010-07-01

... 28 Judicial Administration 1 2010-07-01 2010-07-01 false Public examination. 12.40 Section 12.40... ESPIONAGE, COUNTERESPIONAGE, OR SABOTAGE MATTERS UNDER THE ACT OF AUGUST 1, 1956 § 12.40 Public examination. Registration statements shall be available for public examination at the offices of the Registration Unit...

Examining the therapeutic relationship and confronting resistances in psychodynamic psychotherapy: a certified public accountant case.

Science.gov (United States)

Manetta, Christopher T; Gentile, Julie P; Gillig, Paulette Marie

2011-05-01

Psychodynamic psychotherapy is effective for a variety of mental health symptoms. This form of psychotherapy uses patient self reflection and self examination, as well as the therapeutic relationship between the patient and psychiatrist, to explore maladaptive coping strategies and relationship patterns of the patient. A thorough understanding of resistance and the core conflictual relationship theme afford the psychiatrist the ability to facilitate this work. In this article, the composite case illustrates some of the psychodynamic psychotherapy techniques that can be employed in a psychotherapy case. In this example, the case is about a certified public accountant that came to treatment because of an acute stressor that put her career goals at risk. An acute episode or event can bring to light chronic and ongoing symptoms, which have had a remitting and relapsing course, and leave the patient unable to compensate on his or her own.

Understanding the Intentions of Accounting Students in China to Pursue Certified Public Accountant Designation

Science.gov (United States)

Wen, Lei; Hao, Qian; Bu, Danlu

2015-01-01

Based on the theory of planned behavior [Ajzen, I. (1991). "The theory of planned behavior." "Organizational Behavior and Human Decision Processes," 50(2), 179-211], we examine the factors influencing the decisions of accounting students in China concerning the certified public accountant (CPA) designation. Surveying 288…

78 FR 71498 - Copyright Office Fees: Cable and Satellite Statement of Account Fees

Science.gov (United States)

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...

An analysis of the factors affecting Marine Corps officer retention

OpenAIRE

Theilmann, Robert J.

1990-01-01

Approved for public release; distribution unlimited. This thesis examines factors which influence the retention of male, company-grade Marine Corps officers (grades O-1 to O-3) who are within their initial period of obligated service. Data used combined responses from the 1985 DoD Survey of Officer and Enlisted Personnel and the respondents' 1989 status from the officer master fine maintained by the Defense Manpower Data Center (DMDC). Logit regression was used to measure the relative impo...

Unintended consequences of changing accounting standards: the case of fair value accounting and mandatory dividends

NARCIS (Netherlands)

Goncharov, I.; van Triest, S.

2014-01-01

A growing body of literature investigates the interaction of changes in accounting standards with institutions such as investor protection laws and corporate governance mechanisms. We examine the unintended consequences of fair value accounting in determining mandated preferred dividends. We study

Has management accounting research been critical?

OpenAIRE

Hopper, Trevor; Bui, Binh

2016-01-01

This paper examines the contributions Management Accounting Research (MAR) has (and has not) made to social and critical analyses of management accounting in the twenty-five years since its launch. It commences with a personalised account of the first named author’s experiences of behavioural, social and critical accounting in the twenty-five years before MAR appeared. This covers events in the UK, especially the Management Control Workshop, Management Accounting Research conferences at Aston...

Teacher Accountability at High Performing Charter Schools

Science.gov (United States)

Aguirre, Moises G.

2016-01-01

This study will examine the teacher accountability and evaluation policies and practices at three high performing charter schools located in San Diego County, California. Charter schools are exempted from many laws, rules, and regulations that apply to traditional school systems. By examining the teacher accountability systems at high performing…

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.

[Use of hysteroscopy at the office in gynaecological practice].

Science.gov (United States)

Török, Péter

2014-10-05

Nowadays minimally invasive techniques are a leading factors in medicine. According to this trend, hysteroscopy has been used in gynecology more and more frequently. Office hysteroscopy gives opportunity for a faster examination with less costs and strain for the patient. The aim of this work was to get familiar with the novel method. The author examined the level of pain during hysteroscopy performed for different indications with different types of instruments. In addition, the novel method invented for evaluating tubal patency was compared to the gold standard laparoscopy in 70 tubes. Office hysteroscopy was performed in 400 cases for indications according to the traditional method. All examinations were performed in University of Debrecen, Department of Obstetrics and Gynecology in an outpatient setting. A 2.7 mm diameter optic with diagnostic or operative sheet was used. Hysteroscopies were scheduled between the 4th and 11th cycle day. For recording pain level VAS was used in 70 cases. Comparison of hysteroscopic evaluation of tubal patency to the laparoscopic method was studies in 70 cases. It was found that office hysteroscopy can be performed in an outpatient setting, without anesthesia. Pain level showed no difference among subgroups (nulliparous, non-nulliparous, postmenopausal, diagnostic, operative) (mean±SD, 3.5±1.01; p=0.34). For the evaluation of tubal patency, office hysteroscopy showed 92.06% accuracy when compared to laparoscopy. Office hysteroscopy has several advantages over traditional method. This procedure is fast, it has less strain for the patient. The novel method, rather than traditional hysteroscopy, should be used in the work-up of infertility as well.

The role of sophisticated accounting system in strategy management

OpenAIRE

Naranjo Gil, David

2004-01-01

Organizations are designing more sophisticated accounting information systems to meet the strategic goals and enhance their performance. This study examines the effect of accounting information system design on the performance of organizations pursuing different strategic priorities. The alignment between sophisticated accounting information systems and organizational strategy is analyzed. The enabling effect of the accounting information system on performance is also examined. Relationships ...

Procuring Contracting Officers’ Perceptions of the Contributions Made to Defense Cost Accounting Practices by CAS 401-416.

Science.gov (United States)

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).

Science.gov (United States)

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.

46 CFR 115.655 - Hull examination reports.

Science.gov (United States)

2010-10-01

... 46 Shipping 4 2010-10-01 2010-10-01 false Hull examination reports. 115.655 Section 115.655... CERTIFICATION Hull and Tailshaft Examinations § 115.655 Hull examination reports. (a) If you use only divers for the underwater survey portion of the Alternative Hull Examination (AHE), you must provide the Officer...

Arguments that take counterconsiderations into account

NARCIS (Netherlands)

van Laar, Jan Albert

2014-01-01

This paper examines arguments that take counterconsiderations into account, and it does so from a dialogical point of view. According to this account, a counterconsideration is part of a critical reaction from a real or imagined opponent, and an arguer may take it into account in his argument in at

Management and cost accounting

CERN Document Server

Drury, Colin

1992-01-01

This third edition of a textbook on management and cost accounting features coverage of activity-based costing (ABC), advance manufacturing technologies (AMTs), JIT, MRP, target costing, life-cycle costing, strategic management accounting, total quality management and customer profitability analysis. Also included are revised and new end-of-chapter problems taken from past examination papers of CIMA, ACCA and ICAEW. There is increased reference to management accounting in practice, including many of the results of the author's CIMA sponsored survey, and greater emphasis on operational control and performance measurement.

Obstacles to prior art searching by the trilateral patent offices: empirical evidence from International Search Reports.

Science.gov (United States)

Wada, Tetsuo

Despite many empirical studies having been carried out on examiner patent citations, few have scrutinized the obstacles to prior art searching when adding patent citations during patent prosecution at patent offices. This analysis takes advantage of the longitudinal gap between an International Search Report (ISR) as required by the Patent Cooperation Treaty (PCT) and subsequent national examination procedures. We investigate whether several kinds of distance actually affect the probability that prior art is detected at the time of an ISR; this occurs much earlier than in national phase examinations. Based on triadic PCT applications between 2002 and 2005 for the trilateral patent offices (the European Patent Office, the US Patent and Trademark Office, and the Japan Patent Office) and their family-level citations made by the trilateral offices, we find evidence that geographical distance negatively affects the probability of capture of prior patents in an ISR. In addition, the technological complexity of an application negatively affects the probability of capture, whereas the volume of forward citations of prior art affects it positively. These results demonstrate the presence of obstacles to searching at patent offices, and suggest ways to design work sharing by patent offices, such that the duplication of search costs arises only when patent office search horizons overlap.

75 FR 2549 - Office of Biotechnology Activities; Office of Science Policy; Office of the Director; Notice of a...

Science.gov (United States)

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...

[Chronic fatigue and strategies of coping with occupational stress in police officers].

Science.gov (United States)

Stepka, Ewa; Basińska, Małgorzata Anna

2014-01-01

Work as one of the most important activities in human life is related to stressful and difficult situations. Police officers make one of the many occupational groups that are particularly threatened by contact with a number of stressors. Therefore, their strategies of coping with stress are particularly important, because they play an important role in their functioning at work. The nature of the service as well as shift work and psychological costs incurred by police officers contribute to the emergence of chronic fatigue. The aim of this study was to evaluate the level of chronic fatigue in police officers and its relationship with the strategies of coping with occupational stress. A group of 61 police officers was examined. The following research methods were used: 1) Latack Coping Scale examining stress coping strategies at work (positive thinking, direct action, avoidance/resignation, seeking help, alcohol or stimulants use); 2) Mood Assessment Questionnaire CIS-20R examining the level of chronic fatigue and its components (subjective feeling of fatigue, impaired attention and concentration, reduced motivation, reduced activity); 3) Personal questionnaire providing socio-demographic data. It was found that the level of chronic fatigue in the group of the examined police officers was high (sten 8th). The most often used strategies of coping with stress were direct action and positive thinking, and the least often used strategy was the use of alcohol and stimulants. A significant negative correlation between the general level of chronic fatigue and the avoidance/resignation strategy was found. The results indicate that chronic fatigue is a problem affecting police officers and it is related to the stress coping strategies used.

An Accounting Program Merit Pay Survey

Science.gov (United States)

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

2010-01-01

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

Accounting Capstone Course Design: Using the Internet to Modernize a Graduate Accounting Capstone Course

Science.gov (United States)

Bloom, Diane S.; Ehoff, Clemense, Jr.

2012-01-01

This second paper describes how the Internet was used to modernize a graduate accounting capstone course to enhance student interest and learning, and is an extension of an earlier paper that examined a similar approach with an undergraduate accounting capstone course. Course content was developed from contemporary issues and cases obtained from…

49 CFR 800.25 - Delegation to the Directors of Office of Aviation Safety, Office of Railroad Safety, Office of...

Science.gov (United States)

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...

Office of Marine and Aviation Operations |

Science.gov (United States)

Aircraft Operations About Aircraft Media Contact A NOAA diver examining an undersea ship wreck Diving Program About Diving Media Contact NOAA Corps Officers NOAA Corps About Join Media Personnel Center A i Diving Deeper Learn about the NOAA Diving Program, which trains, certifies, and equips personnel

International Financial Reporting Standards And Accounting Education in Turkey: an Investigation On Accounting Academians’ Perceptions

OpenAIRE

DURER, Salih; AKBAŞ, Halil Emre; ZEYTİNOĞLU, Emin

2016-01-01

This study aims to examine the perceptions of accountingacademicians about incorporating International Financial ReportingStandards (IFRS) into the accounting education. Results of thestudy indicate that uncertainty in the implementation of IFRS isseen as the most challenging aspect of incorporating IFRS into theaccounting education and the most appropriate path that shouldbe followed in accounting education is to give equal weight to AccountingSystem Implementation General Communiqués, tax l...

76 FR 33282 - Information Collections Being Submitted for Review and Approval to the Office of Management and...

Science.gov (United States)

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...

Information Technology Innovations in Office Management - A Case Study

OpenAIRE

Reshma; Sridhar Acharya P.; Aithal P. S.

2015-01-01

Paperless automated management system is the current trend in the market. The office which deals with the administration of the college has several responsibilities like student admission, document collection, and verification, fee collections in various streams like admission, examination, attendance report, internal assessment report, general notices etc. Recently we have developed software called Information Management System (IMS) for the office management which automates all the service...

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

Science.gov (United States)

Dellaportas, Steven; Kanapathippillai, Sutharson; Khan, Arifur; Leung, Philomena

2014-01-01

The increasing significance of ethics in the accounting profession is evidenced by the seminal events that witnessed the collapse of major corporations (e.g. Enron and WorldCom); regulatory interventions (e.g. Sarbanes-Oxley Act in the USA and the CLERP 9 Act in Australia); and calls for increased ethics interventions in the accounting curriculum.…

75 FR 27819 - Office on Violence Against Women; Agency Information Collection Activities: New Collection

Science.gov (United States)

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

Provincial health accounts in Kerman, Iran: an evidence of a "mixed" healthcare financing system.

Science.gov (United States)

Mehrolhassani, Mohammad Hossein; Jafari, Mohammad; Zeinali, Javad; Ansari, Mina

2014-02-01

Provincial Health Accounts (PHA) as a subset of National Health Accounts (NHA) present financial information for health sectors. It leads to a logical decision making for policy-makers in order to achieve health system goals, especially Fair Financial Contribution (FFC). This study aimed to examine Health Accounts in Kerman Province. The present analytical study was carried out retrospectively between 2008 and 2011. The research population consisted of urban and rural households as well as providers and financial agents in health sectors of Kerman Province. The purposeful sampling included 16 provincial organizations. To complete data, the report on Kerman household expenditure was taken as a data source from the Governor-General's office. In order to classify the data, the International Classification for Health Accounts (ICHA) method was used, in which data set was adjusted for the province. During the study, the governmental and non-governmental fund shares of the health sector in Kerman were 27.22% and 72.78% respectively. The main portion of financial sources (59.41) was related to private household funds, of which the Out-of-Pocket (OOP) payment mounted to 92.35%. Overall, 54.86% of all financial sources were covered by OOP. The greatest portion of expenditure of Total Healthcare Expenditures (THEs) (65.19%) was related to curative services. The major portion of healthcare expenditures was related to the OOP payment which is compatible with the national average rate in Iran. However, health expenditure per capita, was two and a half times higher than the national average. By emphasizing on Social Determinant of Health (SDH) approach in the Iranian health system, the portion of OOP payment and curative expenditure are expected to be controlled in the medium term. It is suggested that PHA should be examined annually in a more comprehensive manner to monitor initiatives and reforms in healthcare sector.

Missing in Action: African American Combat Arms Officers in the United States Army

National Research Council Canada - National Science Library

Doward, Jr, Oscar W

2008-01-01

.... The monograph examines the African American Army officer's service during each period of major conflict over the last 100 years to explain why modern-day African American Army officers are prone...

76 FR 28793 - Office of Biotechnology Activities, Office of Science Policy, Office of the Director; Notice of...

Science.gov (United States)

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...

76 FR 3918 - Office of Biotechnology Activities, Office of Science Policy, Office of the Director; Notice of...

Science.gov (United States)

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...

76 FR 77240 - Office of Biotechnology Activities, Office of Science Policy, Office of the Director; Notice of...

Science.gov (United States)

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...

77 FR 66624 - Office of Biotechnology Activities, Office of Science Policy, Office of the Director; Notice of...

Science.gov (United States)

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...

75 FR 58410 - Office of Biotechnology Activities, Office of Science Policy, Office of the Director; Notice of...

Science.gov (United States)

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)

76 FR 76757 - States' Decisions on Participating in Accounting and Auditing Relief for Federal Oil and Gas...

Science.gov (United States)

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...

Bonneville Purchasing Instructions. Appendix 14A, Contracting Officer`s Technical Representatives` Guide for Services Contracts.

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.

16 CFR 1502.39 - Examination of record.

Science.gov (United States)

2010-01-01

... 16 Commercial Practices 2 2010-01-01 2010-01-01 false Examination of record. 1502.39 Section 1502... REGULATIONS PROCEDURES FOR FORMAL EVIDENTIARY PUBLIC HEARING Administrative Record § 1502.39 Examination of... available for examination or copying will be placed on public display in the Office of the Secretary...

Inclusion in Public Administration: Developing the Concept of Inclusion within a School of Accounts and Administration

Science.gov (United States)

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

Science.gov (United States)

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...

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

Science.gov (United States)

Howcroft, Douglas

2017-01-01

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

MANAGEMENT OF EXAMINATIONS: ETHICAL ISSUES.

African Journals Online (AJOL)

Elizabeth

Abstract. Examinations occupy a strategic position in our lives and society today.. In a .... Test Development and Research Office (TEDRO), as an arm of WAEC. ..... classroom management as proposed by Queen, Blackwelder & Mallen. (1997):.

The Energy Saving Potential of Occupancy-Based Lighting Control Strategies in Open-Plan Offices: The Influence of Occupancy Patterns

Directory of Open Access Journals (Sweden)

Christel de Bakker

2017-12-01

Full Text Available Occupancy-based lighting control strategies have been proven to be effective in diminishing offices’ energy consumption. These strategies have typically worked by controlling lighting at the room level but, recently, lighting systems have begun to be equipped with sensors on a more fine-grained level, enabling lighting control at the desk level. For some office cases, however, the savings gained using this strategy may not outweigh the costs and design efforts compared to room control. This is because, in some offices, individual occupancy patterns are similar, hence the difference in savings between desk and room control would be minimal. This study examined the influence of occupancy pattern variance within an office space on the relative energy savings of control strategies with different control zone sizes. We applied stochastic modeling to estimate the occupancy patterns, as this method can account for uncertainty. To validate our model, simulation results were compared to earlier studies and real measurements, which demonstrated that our simulations provided realistic occupancy patterns. Next, office cases varying in both job-function type distribution and office policy were investigated on energy savings potential to determine the influence of occupancy pattern variance. The relative energy savings potential of the different control strategies differed minimally for the test cases, suggesting that variations in individual occupancy patterns negligibly influence energy savings. In all cases, lighting control at the desk level showed a significantly higher energy savings potential than strategies with lower control zone granularity, suggesting that it is useful to implement occupancy-based lighting at the desk level in all office cases. This strategy should, thus, receive more attention from both researchers and lighting designers.

Organization of roentgenofluorographic examination of population

International Nuclear Information System (INIS)

Khomenko, A.G.; Yukelis, L.I.; Ivanova, E.S.

1988-01-01

The organizational-methodical supervision of roentgenofluorography comprises two main subdivisions: supervision of stationary and transportable roentgenofluorographic rooms as well as control and organization of mass preventive examinations of the population. The second subdivision comprises planning, accountancy of examinations, control of examination of different groups of population. Problems of registration and accountancy of the examined patients, groups of increased risk, peculiarities of children and teenage examination as well as application of computers are discussed

Analysis of 2014's Thirty Best Undergraduate Accounting Programs

Science.gov (United States)

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

2016-01-01

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

12 CFR 1806.304 - Books of account, records and government access.

Science.gov (United States)

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...

Accounting conservatism,ultimate ownership and investment efficiency

Institute of Scientific and Technical Information of China (English)

Xiaodong Xu; Xia Wang; Nina Han

2012-01-01

Purpose-The purpose of this paper is to analyze and examine the role of accounting conservatism on firm investment behavior in China.Design/methodology/approach-By combining a developed theoretical framework and empirical study,this paper examines the impacts of accounting conservatism on firm investment.The sample and data are all collected from Wind and CAMAR databases.Findings-The paper finds that the association between accounting conservatism and capital expenditure is significantly positive when inside capital is not enough to use for investment,suggesting that conservatism can expend the level of investment by decreasing information asymmetry and cost of capital;however,the association between accounting conservatism and capital expenditure is significantly negative when inside capital is enough to use for investment,suggesting that conservatism can curtail the level of investment by mitigating the interest conflicts between management and outside shareholders and decreasing agency costs.Additionally,the paper finds that the severity of information asymmetry and agency problem affects the role of accounting conservatism on firm investment behaviour,and the association between accounting conservatism and capital expenditure is weaker for firms with ultimate ownership controller as local government or individuals.Originality/value-This is the first paper to analyze and examine the impacts of accounting conservatism on firm investment in China directly.The findings are also useful to explain the awkward predicament found by prior literature.

Military Experience and Levels of Stress and Coping in Police Officers

OpenAIRE

Hartley, Tara A.; Violanti, John M.; Mnatsakanova, Anna; Andrew, Michael E.; Burchfiel, Cecil M.

2013-01-01

Policing is a stressful occupation and working in this environment may make officers more vulnerable to adverse psychological and physiological outcomes. The impact of prior military experience on work stress and coping strategies has not been well-studied in police. The purpose of this cross-sectional study was to examine differences in levels of police-related stress and coping in officers with and without military experience. Participants were 452 police officers from the Buffalo Cardio-me...

The Chief Financial Officer and Government Relations.

Science.gov (United States)

Lasher, William F.; Grigsby, Gwen; Sullivan, Charlotte

1999-01-01

Examines the work of the college or university chief financial officer (CFO) in government relations, focusing on the CFO's responsibilities, methods of working with state legislatures, pitfalls in legislative relations, and special problems faced by institutions in capital cities. (Author/MSE)

Shift Work and Sleep Quality Among Urban Police Officers

Science.gov (United States)

Fekedulegn, Desta; Burchfiel, Cecil M.; Charles, Luenda E.; Hartley, Tara A.; Andrew, Michael E.; Violanti, John M.

2016-01-01

Objective The aim of the study was to examine association of shift work with sleep quality in police officers. Methods Data were obtained from the Buffalo Cardio-Metabolic Occupational Police Stress study (n =363). An electronic work history database was used to define shift as day, afternoon, or night for three durations: past month, 1 year, and 15 years. Sleep quality was determined using the Pittsburgh Sleep Quality Index. Results The overall prevalence of poor sleep quality was 54%; 44% for day, 60% for afternoon, and 69% for night shift. Poor sleep quality was 70% more prevalent among night-shift officers (P shift (P =0.003) relative to officers working on the day shift. Conclusions Night and evening work schedules are associated with elevated prevalence of poor sleep quality among police officers. PMID:26949891

Keeping the Peace and Controlling Crime: What School Resource Officers Want School Personnel to Know

Science.gov (United States)

Barnes, Lynn M.

2016-01-01

School Resource Officer (SRO) programs have gained widespread popularity across the nation in response to concerns regarding safe schools. While much of the research concerning the program examines students' and school administrators' perceptions regarding the program, current research lacks an examination of the officer's assessment of the daily…

75 FR 15713 - Office of Biotechnology Activities; Office of Science Policy; Office of the Director; Notice of a...

Science.gov (United States)

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...

Global Account Management

DEFF Research Database (Denmark)

Hollensen, Svend; Wulff, Vlad Stefan

2012-01-01

Global account management (GAM) has become a critical issue for many multinational corporations that compete in a fast changing global market environment. In this article, we approach GAM from a benchlearning perspective, synthesize selected literature and examine case studies in order to underline...... the importance of multilevel relationships in strategic business-to-business relationships. The purpose of this study is to address various issues related to multilevel relationships in strategic partnerships (e.g. the recruitment of the global account manager and his supporting team, turf wars and compensation...

VOT Enterprises, Inc. An Accounting Task Simulation. Employee's Manual [Student's Guide] and Employer's Manual [Teacher's Guide].

Science.gov (United States)

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

Science.gov (United States)

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.)

Confidentiality of Accounting Academics: Consequences of Nonconformity

Science.gov (United States)

Amponsah, Emmanuel B.; Boateng, Peter Agyekum; Onuoha, Luke N.

2016-01-01

This paper examined ways by which nonconformity to confidentiality among accounting academics could lead to increased-recruitment-and-legal-costs to their employing universities in Ghana that offered accounting degree programmes. With a cross-sectional design, data collected from 1,225 accountants analysed via Cronbach's alpha,…

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

Science.gov (United States)

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

2010-01-01

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

Reality-based practice under pressure improves handgun shooting performance of police officers.

NARCIS (Netherlands)

Oudejans, R.R.D.

2008-01-01

The current study examined whether reality-based practice under pressure may help in preventing degradation of handgun shooting performance under pressure for police officers. Using a pre-post-test design, one group of nine police officers practised handgun shooting under pressure evoked by an

An analysis of Navy Recruiting Command's officer goaling models

OpenAIRE

Senter, Robert R.

1990-01-01

Approved for public release; distribution unlimited. This study examines the goaling models used by the Navy Recruiting Command for the Nurse Corps and Nuclear Propulsion Officer Candidate (NUPOC) programs. These two programs serve as representative samples for the numerous officer recruitment programs administered by the Navy Recruiting Command. The intent of the study is to analyze and validate the accuracy of the current goaling models, to ascertain factors which could improve the accur...

The European Patent Office and its handling of Computer Implemented Inventions

CERN Multimedia

CERN. Geneva; Weber, Georg

2014-01-01

Georg Weber joined the EPO in 1988 and is director since more than 10 years. He started his career in the office initially as a patent examiner and worked in different technical areas of chemistry and mechanics. Birger Koblitz is patent examiner at the EPO in Munich in the technical field of computer security. Before joining the office in 2009, he earned a PhD in Experimental Particle Physics from the University of Hamburg, and worked at CERN in the IT department supporting the experiments in their Grid Computing activitie...

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

NARCIS (Netherlands)

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

Work hours and absenteeism among police officers.

Science.gov (United States)

Fekedulegn, Desta; Burchfiel, Cecil M; Hartley, Tara A; Baughman, Penelope; Charles, Luenda E; Andrew, Michael E; Violanti, John M

2013-01-01

In this study, the cross-sectional association of paid work hours with episodes of work absence was examined in a cohort of police officers. Study subjects were participants from the Buffalo Cardio-Metabolic Occupational Police Stress (BCOPS) study examined between 2004 and 2009. Among 395 study participants with complete data, day-by-day work history records during the one-year period prior to date of examination were used to determine episodes of one-day and three day work absence. The Negative binomial regression analysis was used to examine rate ratios (RR) of work absence. Analyses were also stratified by gender. A one-hour increase in total work hours was associated with 5% reduction in rate of one-day work absence (RR = 0.95, 95% CI: 0.92 - 0.98) and with 8% reduction in rate of three-day work absence (RR = 0.92, 95% CI: 0.89 - 0.95). The association of total work hours with episodes of one-day work absence was significant only in men while the association with episodes of three-day work absence was evident in men and women. In conclusion, in this cohort of police officers, work hours were negatively associated with both durations of work absence (one-day, > or = 3 consecutive days).

Preparing Students for an Online Accounting Course

Science.gov (United States)

Scofield, Barbara W.; Walsh, Robert J.

2009-01-01

Accounting education has been under intense examination for at least the past 20 years (American Accounting Association, 1986; Big Eight Accounting Firms, 1989; AECC, 1990). Similarly, the value of an MBA education has been scrutinized (Leonhardt, 2000 and Mintzberg and Lampel, 2001). Over the past 10 years, online education has grown…

Exploring the Use of Information Communication Technologies by Selected Caribbean Extension Officers

Science.gov (United States)

Strong, Robert; Ganpat, Wayne; Harder, Amy; Irby, Travis L.; Lindner, James R.

2014-01-01

Purpose: The purpose of this study was to describe selected Caribbean extension officers' technology preferences and examine factors that may affect their technology preferences. Design/methodology/approach: The sample consisted of extension officers (N = 119) participating in professional development training sessions in Grenada, Belize and Saint…

Optimal Career Progression of Ground Combat Arms Officers in the Marine Reserve

OpenAIRE

Reamy, Stephen

2012-01-01

The purpose of this thesis is to examine career progression for ground combat arms officers in the Marine Corps Reserve, and to identify gaps between current and optimal career progression. Recent policy changes provide the catalyst for this thesis. On 4 December 2006, the Marine Corps announced the implementation of the Officer Candidate Course-Reserve. At the time, active component manpower practices and historically high retention rates resulted in reduced numbers of officers leaving activ...

The Impact of Correctional Officer Perceptions of Inmates on Job Stress

Directory of Open Access Journals (Sweden)

Marcos Misis

2013-05-01

Full Text Available Research suggests that job-related stress affects correctional officers’ attitudes toward their work environment, coworkers, and supervisors, as well as their physical and mental health; however, very few studies have examined the relationship between stress and attitudes toward inmates. This study examined the relationship between correctional officers’ levels of stress and their perceptions of inmates by surveying a sample of 501 correctional officers employed by a Southern prison system. Hierarchical multiple regression analysis was used to test the principal hypothesis of this study—that more negative perceptions of inmates would result in higher levels of stress for correctional officers. Independent variables were grouped into four groups (demographic variables, supervisory support, job characteristics, and attitudes toward inmates and were entered into the model in blocks. Lower supervisory support and perceptions of the job being dangerous were associated with higher levels of job stress. More importantly, correctional officers who saw inmates as intimidated (not arrogant and nonmanipulative reported lower levels of job stress, while officers who perceived inmates as being unfriendly, antisocial, and cold reported higher levels of stress.

THE IMPLEMENTATION OF STRATEGIC MANAGEMENT ACCOUNTING BASED ON VALUE CHAIN ANALYSIS: VALUE CHAIN ACCOUNTING

OpenAIRE

KIRLI, Mustafa; GÜMÜŞ, Harun

2011-01-01

To compete successfully in today’s highly competitive global environment, companies have made customer satisfaction an overriding priority. They have also adopted new management approaches, changed their manufacturing systems and invested in new technologies. Strategic management accounting examines the decision-making linked with the business operations and strategic work of financial administration as support for the same. Strategic management accounting is a theory and practice of ac...

37 CFR 1.414 - The United States Patent and Trademark Office as a Designated Office or Elected Office.

Science.gov (United States)

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...

48 CFR 9903.302-4 - Illustrations of changes which do not meet the definition of “Change to a cost accounting practice.”

Science.gov (United States)

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...

The Self-Perceived Leadership Styles of Chief State School Officers and Models of Educational Governance

Science.gov (United States)

Wiggins, Lori A.

2013-01-01

This study examined the leadership styles of the chief state school officers of the United States and the District of Columbia. The entire population of 51 chief state school officers was surveyed and a response rate of 60% was obtained. The study examined the relationship between the leadership style, select demographic variables, and the…

Assessment of the Current Cultural Awareness and Training for the Air Force Contingency Contracting Officer

National Research Council Canada - National Science Library

Grigorian, Reza A

2008-01-01

This study examined the current cultural awareness of contracting officers and the effectiveness of cross-cultural training provided to contracting officers through the Defense Acquisition University (DAU...

Office workers' computer use patterns are associated with workplace stressors.

Science.gov (United States)

Eijckelhof, Belinda H W; Huysmans, Maaike A; Blatter, Birgitte M; Leider, Priscilla C; Johnson, Peter W; van Dieën, Jaap H; Dennerlein, Jack T; van der Beek, Allard J

2014-11-01

This field study examined associations between workplace stressors and office workers' computer use patterns. We collected keyboard and mouse activities of 93 office workers (68F, 25M) for approximately two work weeks. Linear regression analyses examined the associations between self-reported effort, reward, overcommitment, and perceived stress and software-recorded computer use duration, number of short and long computer breaks, and pace of input device usage. Daily duration of computer use was, on average, 30 min longer for workers with high compared to low levels of overcommitment and perceived stress. The number of short computer breaks (30 s-5 min long) was approximately 20% lower for those with high compared to low effort and for those with low compared to high reward. These outcomes support the hypothesis that office workers' computer use patterns vary across individuals with different levels of workplace stressors. Copyright © 2014 Elsevier Ltd and The Ergonomics Society. All rights reserved.

Fair value accounting and managerial discretion

NARCIS (Netherlands)

Byrne, A.; Clacher, I.; Hillier, D.; Hodgson, A.

2008-01-01

We analyse the extent to which managers exercise discretion under fair value accounting and the value relevance of these disclosures. Utilising a sample of firms that apply the UK fair value pension accounting standard, (FRS-17), we examine the main determinants of the assumptions managers use to

Documents | Office of Marine and Aviation Operations

Science.gov (United States)

Aircraft Operations About Aircraft Media Contact A NOAA diver examining an undersea ship wreck Diving Program About Diving Media Contact NOAA Corps Officers NOAA Corps About Join Media Personnel Center A - February 2018 February 28, 2018 Maintaining Your Diving Equipment January 24, 2018 more articles Cyberflash

Geochemical modeling (EQ3/6) plan: Office of Civilian Radioactive Waste Management Program

International Nuclear Information System (INIS)

McKenzie, W.F.; Wolery, T.J.; Delany, J.M.; Silva, R.J.; Jackson, K.J.; Bourcier, W.L.; Emerson, D.O.

1986-01-01

This plan replaces an earlier plan for the Nevada Nuclear Waste Storage Investigations (NNWSI) Project. It includes activities for all repository projects in the Office of Geologic Repositories: NNWSI, the Basalt Waste Isolation Project, the Salt Repository Project, and the Crystalline Project. Each of these projects is part of the Office of Civilian Radioactive Waste Management (OCRWM) Program. The scope of work for fiscal years 1986 to 1992 includes the work required to upgrade the geochemical codes and supporting data bases, to permit modeling of chemical processes associated with nuclear waste repositories in four geological environments: tuff, salt, basalt, and crystalline rock. Planned tasks include theoretical studies and code development to take account of the effects of precipitation kinetics, sorption, solid solutions, glass/water interactions, variable gas fugacities, and simple mass transport. Recent progress has been made in the ability of the codes to account for precipitation kinetics, highly-saline solutions, and solid solutions. Transition state theory was re-examined resulting in new insights that will provide the foundation for further improvements necessary to model chemical kinetics. Currently there is an increased effort that is concentrated on the supporting data base. For aqueous species and solid phases, specific to nuclear waste, requisite thermodynamic values reported in the literature are being evaluated and for cases where essential data is lacking, laboratory measurements will be carried out. Significant modifications and expansions have been made to the data base. During FY86, the total number of species in the data base has almost doubled and many improvements have been made with regard to consistency, organization, user applications, and documentation. Two Ridge computers using a RISC implementation of UNIX were installed; they are completely dedicated EQ3/6 machines

Geochemical modeling (EQ3/6) plan: Office of Civilian Radioactive Waste Management Program

Energy Technology Data Exchange (ETDEWEB)

McKenzie, W.F.; Wolery, T.J.; Delany, J.M.; Silva, R.J.; Jackson, K.J.; Bourcier, W.L.; Emerson, D.O.

1986-08-28

This plan replaces an earlier plan for the Nevada Nuclear Waste Storage Investigations (NNWSI) Project. It includes activities for all repository projects in the Office of Geologic Repositories: NNWSI, the Basalt Waste Isolation Project, the Salt Repository Project, and the Crystalline Project. Each of these projects is part of the Office of Civilian Radioactive Waste Management (OCRWM) Program. The scope of work for fiscal years 1986 to 1992 includes the work required to upgrade the geochemical codes and supporting data bases, to permit modeling of chemical processes associated with nuclear waste repositories in four geological environments: tuff, salt, basalt, and crystalline rock. Planned tasks include theoretical studies and code development to take account of the effects of precipitation kinetics, sorption, solid solutions, glass/water interactions, variable gas fugacities, and simple mass transport. Recent progress has been made in the ability of the codes to account for precipitation kinetics, highly-saline solutions, and solid solutions. Transition state theory was re-examined resulting in new insights that will provide the foundation for further improvements necessary to model chemical kinetics. Currently there is an increased effort that is concentrated on the supporting data base. For aqueous species and solid phases, specific to nuclear waste, requisite thermodynamic values reported in the literature are being evaluated and for cases where essential data is lacking, laboratory measurements will be carried out. Significant modifications and expansions have been made to the data base. During FY86, the total number of species in the data base has almost doubled and many improvements have been made with regard to consistency, organization, user applications, and documentation. Two Ridge computers using a RISC implementation of UNIX were installed; they are completely dedicated EQ3/6 machines.

Accounting practice diversity in the healthcare industry.

Science.gov (United States)

Robbins, W A; Turpin, R

1993-05-01

A recent study examining accounting practices currently being used to prepare annual hospital financial statements indicates relatively little diversity, regardless of organizational type or size. The study's findings should interest those concerned with healthcare accounting and financial reporting issues, especially healthcare administrators and members of standards setting boards who participate in accounting policy deliberations.

Juvenile Probation Officer Self-Assessed Mental Health Competency as a Predictor of Case Management Practices.

Science.gov (United States)

Holloway, Evan D; Cruise, Keith R; Downs, Sarah M; Monahan, Patrick O; Aalsma, Matthew C

2017-07-01

Justice-involved youth endorse high rates of mental health problems. Juvenile probation is the most common disposition in the justice system and juvenile probation officers (JPOs) are crucial for connecting justice-involved youth with appropriate care. We examined the role of mental health competency on the use of self-report case management strategy types (deterrence, restorative justice, and treatment) by JPOs and whether jurisdiction-level differences were relevant. Results suggest that mental health competency predicted use of restorative justice and treatment strategies and all three strategy types varied at the county level. The role of mental health competency in use of treatment strategies is relevant to connecting justice-involved youth to mental health care. Furthermore, a substantial amount of the variance predicting the use of all three strategies was accounted for at the county level.

Materialism Moderates the Effect of Accounting for Time on Prosocial Behaviors.

Science.gov (United States)

Li, Jibo; Chen, Yingying; Huang, Xiting

2015-01-01

Accounting for time is defined as putting a price on time. Researchers have demonstrated that accounting for time reduces the time individuals spend on others; however, its association with monetary donations has not been examined. We hypothesized that accounting for time will activate a utility mindset that would affect one's allocation of time and money. In Study 1, the mediating effect of utility mindsets on the relationship between accounting for time and prosocial behavior was examined. In Study 2, we examined the effect of accounting for time on time spent helping and donating money, and the moderating role of material values on the relationship between accounting for time and prosocial behavior. Results showed that accounting for time activated a mindset of utility maximization that, in turn, reduced participants' prosocial behavior; moreover, materialism moderated the effect of accounting for time on prosocial behavior.

Accounting Policy Options under IFRS: Evidence from Turkey

OpenAIRE

Oguzhan BAHADIR; Buke TOLGA

2013-01-01

Although one of the main purposes of International Accounting Standards Board (IASB) is to improve comparability of financial statements by eliminating different accounting treatments applied by companies, International Financial Reporting Standards (IFRSs) still permit choices in accounting treatment of similar transactions and events. This paper examines the accounting choices made by Turkish listed companies in cases where IFRSs permit a choice between alternative accounting policies. The ...

Whole of Government Accounts

DEFF Research Database (Denmark)

Pontoppidan, Caroline Aggestam; Chow, Danny; Day, Ronald

In our comparative study, we surveyed an emerging literature on the use of consolidation in government accounting and develop a research agenda. We find heterogeneous approaches to the development of consolidation models across the five countries (Australia, New Zealand, UK, Canada and Sweden...... of financial reporting (GAAP)-based reforms when compared with budget-centric systems of accounting, which dominate government decision-making. At a trans-national level, there is a need to examine the embedded or implicit contests or ‘trials of strength’ between nations and/or institutions jockeying...... for influence. We highlight three arenas where such contests are being played out: 1. Statistical versus GAAP notions of accounting value, which features in all accounting debates over the merits and costs of ex-ante versus ex-post notions of value (i.e., the relevance versus reliability debate); 2. Private...

Pengaruh Competitor Accounting Sebagai Strategic Management Accounting Techniques Terhadap Competitive Advantage Dan Organization Performance

OpenAIRE

Alan, Hartanto

2015-01-01

The purpose of this study was to know the affect of Competitor Accounting as a Strategic Management Accounting Techniques toward Competitive Advantage and Organization Performance on manufacturing companies in Surabaya and Sidoarjo. In this study primary data was used by using questionnaire distributed to manufacturing companies in Surabaya and Sidoarjo. This study used path modeling analysis technique with PLS tools. From the examination showed that there were positive and significant affect...

A national assessment of the roles and responsibilities of training officers.

Science.gov (United States)

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

X-ray examinations pose little risk

International Nuclear Information System (INIS)

Servomaa, A.; Komppa, T.

1997-01-01

X-ray examinations account for about 15 per cent of Finns' radiation exposure and for roughly one out of a hundred deaths from cancer. The risk is small when compared to other risks in life and to the health benefits obtained from the examinations. About 4.1 million x-ray examinations were conducted in Finland in 1995, i.e. an average of 0.8 examinations per inhabitant. The mean effective dose was about 0.67 mSv per examination and about 0.54 mSv per inhabitant. Natural background radiation causes an annual radiation dose of approximately 3 mSv per person. Examinations of bones and soft tissues accounted for the highest number of x-ray images, roughly 2.1 million, of which half were examinations of the extremities. Some 1.3 million x-ray images were taken of the pulmonary organs, most of them being examinations of the lungs. Computed tomography and examinations of the gastrointestinal tract accounted for about 130,000 images each. To assess the radiation risk involved in x-ray examinations, we need knowledge or an estimate of the radiation doses of organs sensitive to radiation. Efficient calculation methods are available for this purpose. (orig.)

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...

History of the medical licensing examination (uieop in Korea’s Goryeo Dynasty (918-1392

Directory of Open Access Journals (Sweden)

Kyung-Lock Lee

2015-05-01

Full Text Available This article aims to describe the training and medical licensing system (uieop for becoming a physician officer (uigwan during Korea’s Goryeo Dynasty (918-1392. In the Goryeo Dynasty, although no license was necessary to provide medical services to the common people, there was a licensing examination to become a physician officer. No other national licensing system for healthcare professionals existed in Korea at that time. The medical licensing examination was administered beginning in 958. Physician officers who passed the medical licensing examination worked in two main healthcare institutions: the Government Hospital (Taeuigam and Pharmacy for the King (Sangyakguk. The promotion and expansion of medical education differed depending on the historical period. Until the reign of King Munjong (1046-1083, medical education as a path to licensure was encouraged in order to increase the number of physician officers qualifying for licensure by examination; thus, the number of applicants sitting for the examination increased. However, in the late Goryeo Dynasty, after the officer class of the local authorities (hyangri showed a tendency to monopolize the examination, the Goryeo government limited the examination applications by this group. The medical licensing examination was divided into two parts: medicine and ‘feeling the pulse and acupuncture’ (jugeumeop. The Goryeo Dynasty followed the Chinese Dang Dynasty’s medical system while also taking a strong interest in the Chinese Song Dynasty’s ideas about medicine.

An accounting system to support process improvements: Transition to lean accounting

Directory of Open Access Journals (Sweden)

Patxi Ruiz de Arbulo-López

2010-12-01

Full Text Available From the last two decades of the 20th Century on, many companies have adopted production strategies that could be termed “lean manufacturing”. Lean team leaders state that traditional costing systems fail to properly assess their operational improvements and therefore ask for new cost accounting methods. The search for a new accounting paradigm has led to important applied research and several accounting methods.   In this paper we are going to show the state of the art in costing techniques used in companies that adopt lean manufacturing practices and we will be presenting an additional costing method, based on Activity-Based Costing, intended to cast light on the operational improvements achieved in companies that are just starting a maturity path towards lean manufacturing. This article examines how the approach is applied in the context of a manufacturing company.

The Expectation Performance Gap in Accounting Education: A Review of Generic Skills Development in UK Accounting Degrees

Science.gov (United States)

Webb, Jill; Chaffer, Caroline

2016-01-01

Accounting educators are criticised for a focus on the development of technical skills at the expense of generic employability skills. This study considers the perspective of UK graduates training for the CIMA professional accountancy qualification and examines their perceptions of the extent to which opportunities for generic skills development…

Effects of office innovation on office workers' health and performance

NARCIS (Netherlands)

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,

Levels of organization : a deflationary account

NARCIS (Netherlands)

Eronen, Markus I.

The idea of levels of organization plays a central role in the philosophy of the life sciences. In this article, I first examine the explanatory goals that have motivated accounts of levels of organization. I then show that the most state-of-the-art and scientifically plausible account of levels of

Office Hysteroscopy

OpenAIRE

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.

Report Of The Workshop On Nuclear Facility Design Information Examination And Verification For Safeguards

International Nuclear Information System (INIS)

Metcalf, Richard; Bean, Robert

2009-01-01

The International Atomic Energy Agency (IAEA) implements nuclear safeguards and verifies countries are compliant with their international nuclear safeguards agreements. One of the key provisions in the safeguards agreement is the requirement that the country provide nuclear facility design and operating information to the IAEA relevant to safeguarding the facility, and at a very early stage. , This provides the opportunity for the IAEA to verify the safeguards-relevant features of the facility and to periodically ensure that those features have not changed. The national authorities (State System of Accounting for and Control of Nuclear Material - SSAC) provide the design information for all facilities within a country to the IAEA. The design information is conveyed using the IAEA's Design Information Questionnaire (DIQ) and specifies: (1) Identification of the facility's general character, purpose, capacity, and location; (2) Description of the facility's layout and nuclear material form, location, and flow; (3) Description of the features relating to nuclear material accounting, containment, and surveillance; and (4) Description of existing and proposed procedures for nuclear material accounting and control, with identification of nuclear material balance areas. The DIQ is updated as required by written addendum. IAEA safeguards inspectors examine and verify this information in design information examination (DIE) and design information verification (DIV) activities to confirm that the facility has been constructed or is being operated as declared by the facility operator and national authorities, and to develop a suitable safeguards approach. Under the Next Generation Safeguards Initiative (NGSI), the National Nuclear Security Administrations (NNSA) Office of Non-Proliferation and International Security identified the need for more effective and efficient verification of design information by the IAEA for improving international safeguards in the future

Office of Inspector General audit report on the U.S. Department of Energy`s consolidated financial statements for fiscal year 1998

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.

Workability and mental wellbeing among therapeutic prison officers.

Science.gov (United States)

Walker, E J; Jackson, C A; Egan, H H; Tonkin, M

2015-10-01

Previous research has examined how age and health can shape workability (WA). This study seeks to explore how a lack of WA (inability) may affect the health of the employee. To explore the effects of work inability on mental wellbeing among therapeutic prison officers. An anonymous cross-sectional study of prison officers conducted in a category B English prison using the Work Ability Index (WAI) and General Health Questionnaire-28 (GHQ). Fifty-seven officers (59%) participated and of those 95% achieved GHQ caseness. Officers with poorer WA reported significantly higher GHQ scores. Work inability for mental demands had significant associations with anxiety (β = -0.58, 95% CI -4.21 to -1.88, particularly sleep loss; Pearson's r = -0.66). Our findings present clear associations between poor WA and its impact upon mental wellbeing. The results of this study may help to focus on areas for intervention such as improving WA and promoting mental wellbeing. © 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.

75 FR 10293 - Office of Biotechnology Activities; Office of Science Policy; Office of the Director; Notice of a...

Science.gov (United States)

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...

Office 2013 simplified

CERN Document Server

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

Office Hysteroscopy

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.

Science.gov (United States)

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. ...

Rehabilitation in Principle and Practice: Perspectives of Inmates and Officers

OpenAIRE

Yanique A. Anderson; Linda Gröning

2017-01-01

This article addresses rehabilitation, its conceptualisation by officers and inmates, and its expression in practice within a select Norwegian prison. It reports on findings from a qualitative interview-based research project conducted as a pilot study, whereby semi-structured interviews were conducted with inmates and officers at the prison. Furthermore, the authors examine the principle of rehabilitation as it follows from Norwegian law and assess how it is implemented in practice in a Norw...

Military experience and levels of stress and coping in police officers.

Science.gov (United States)

Hartley, Tara A; Violanti, John M; Mnatsakanova, Anna; Andrew, Michael E; Burchfiel, Cecil M

2013-01-01

Policing is a stressful occupation and working in this environment may make officers more vulnerable to adverse psychological and physiological outcomes. The impact of prior military experience on work stress and coping strategies has not been well-studied in police. The purpose of this cross-sectional study was to examine differences in levels of police-related stress and coping in officers with and without military experience. Participants were 452 police officers from the Buffalo Cardio-metabolic Occupational Police Stress Study Officers were categorized into three groups: non-military (n = 334), non-combat military (n = 84), and military with combat (n = 34). Age, sex and education adjusted levels of psychological stress and coping measures were compared across the three groups using ANCOVA. P-values were derived from post-hoc comparisons. Non-military police officers had significantly higher stress levels for physically and psychological threatening events compared to non-combat officers (p = 0.019). Non-military officers also reported experiencing significantly more organizational stressors and physically and psychologically threatening events in the past year than combat and non-combat officers (p military officers (p = 0.010, p = 0.005, respectively). In summary, police officers without military experience reported experiencing more organizational and life-threatening events than officers who served in the military. Yet combat officers were less likely to utilize positive coping than non-combat and non-military officers. These findings demonstrate the potential positive influence of military experience on police stress. Further research is needed as military veterans return to police work.

Behavioral Variables Associated with Obesity in Police Officers

Science.gov (United States)

CAN, S. Hakan; HENDY, Helen M.

2014-01-01

Past research has documented that non-behavioral variables (such as long work hours, exposure to police stressors) are associated with obesity risk in police officers, but limited research has examined behavioral variables that might be targeted by Employee Assistance Programs for police weight management. The present study compared non-obese and obese officers for behavioral variables found associated with obesity in other adult samples: physical activity (cardiovascular, strength-training, stretching), sleep duration, and consumption of alcohol, fruit and vegetables, and snack foods. Participants included 172 male police officers who completed questionnaires to report height and weight, used to calculate body mass index (BMI = kg/m2) and to divide them into “non-obese” and “obese” groups. They also reported the above behaviors and six non-behavioral variables found associated with obesity risk: age, health problems, family support, police work hours, police stressors, police support. ANCOVAs compared each behavioral variable across obesity status (non-obese, obese), with the six non-behavioral variables used as covariates. Results revealed that cardiovascular and strength-training physical activity were the only behavioral variables that differed significantly between non-obese and obese police officers. The use of self-reported height and weight values may provide Employee Assistance Program with improved cost, time, and officer participation. PMID:24694574

Officers at work in a multicultural police force

NARCIS (Netherlands)

Heijes, C.P.A.

2007-01-01

Purpose - The purpose of this exploratory paper is to examine cross-cultural perception and cooperation between black, Curacaoan and white Dutch police officers in The Netherlands. It also, compares the findings with similar research carried out in the Dutch Internal Revenue Service.

CPAs in Mississippi: Communication Skills and Software Needed by Entry-Level Accountants

Science.gov (United States)

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…

La formation de l'accountability en situations conflictuelles

OpenAIRE

Grisard, Claudine

2014-01-01

This doctoral thesis examines Robert’s (1991) conceptualization of accountability in conflicting situations. In organizational contexts, individuals give account in two ways; at a distance, to show that their actions are aligned with the main goals of the company – hierarchical accountability -; in face-to-face situations, to provide explanations to people they meet - social accountability. First I study how accountability takes shape when an individual faces two antagonist demands for accoun...

Accounting Changes in the Public Sector in Estonia

OpenAIRE

Tikk, Juta

2010-01-01

This paper reviews the implementation of the accrual accounting in the entities of the Estonian public sector. It gives a brief overview of the historical development of governmental accounting theories and examines the introduction of theory-based accounting policy. It explains main problems and risks to face in connection with the accounting system change process and offers solutions. This study attempts to answer the following research question: how to gain full benefit from accounting inf...

A Descriptive Analysis of Occupational Fatalities Due to Felonious Assault Among U.S. Law Enforcement Officers During Tactical Incidents, 1996-2014.

Science.gov (United States)

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

A Study to Determine the Perception of Business Persons on Changing from a Traditional Office to the Electronic Office.

Science.gov (United States)

Ford, Geraldine A.; Ford, Jerry D.

A study examined the attitudes of employers from 10 firms in northwest Arkansas toward changing from a traditional office to an electronic one. Even though the 10 employers represented 7 different categories of industry (construction, manufacturing, transportation and public utilities, wholesale and retail trade, finance and real estate, services,…

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

46 CFR 71.50-29 - Hull examination reports.

Science.gov (United States)

2010-10-01

... 46 Shipping 3 2010-10-01 2010-10-01 false Hull examination reports. 71.50-29 Section 71.50-29... CERTIFICATION Drydocking § 71.50-29 Hull examination reports. (a) If you use only divers for the underwater survey portion of the Alternative Hull Examination (AHE), you must provide the Officer in Charge, Marine...

27 CFR 70.22 - Examination of books and witnesses.

Science.gov (United States)

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Examination of books and... Discovery of Liability and Enforcement of Laws Examination and Inspection § 70.22 Examination of books and... officer may examine any books, papers, records or other data which may be relevant or material to such...

Office 365 For Dummies

CERN Document Server

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.

Decentralisation, managerialism and accountability:

DEFF Research Database (Denmark)

Robinson, Sarah

2015-01-01

on the people inside an Australian state education administration during the time when the organisation was being restructured. It examines how decentralisation, managerialism and accountability result in the loss of professional expertise. This study contributes to the literature on the neo...

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

Science.gov (United States)

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.

Science.gov (United States)

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. ...

77 FR 24537 - Draft Standards and Best Practices for Interaction Between Medical Examiner/Coroner and Organ and...

Science.gov (United States)

2012-04-24

... Best Practices for Interaction Between Medical Examiner/Coroner and Organ and Tissue Procurement... Committee Standards and Best Practices for Interaction Between Medical Examiner/Coroner Offices and Organ... coroner/medical examiner office representatives, law enforcement agencies, organizations, and all other...

Are religious beliefs and practices of Buddhism associated with disability and salivary cortisol in office workers with chronic low back pain?

Science.gov (United States)

Sooksawat, Annop; Janwantanakul, Prawit; Tencomnao, Tewin; Pensri, Praneet

2013-01-17

Low back pain (LBP) is common among office workers. A number of studies have established a relationship between Christianity and physical and mental health outcomes among chronic pain patients. The purpose of this study was to examine the relationship between the religious beliefs and practices of Buddhism and disability and psychological stress in office workers with chronic LBP. A cross-sectional survey was conducted with a self-administered questionnaire delivered by hand to 463 office workers with chronic LBP. Saliva samples were collected from a randomly selected sub-sample of respondents (n=96). Disability due to LBP was assessed using the Roland-Morris Disability Questionnaire and psychological stress was assessed based on salivary cortisol. Two hierarchical regression models were built to determine how much variance in disability and psychological stress could be explained by religious beliefs and practices of Buddhism variables after controlling for potential confounder variables. Only 6% of variance in psychological stress was accounted for by the religious beliefs and practices of Buddhism. Those with high religiousness experienced lower psychological stress. No association between the religious beliefs and practices of Buddhism and disability level was found. Depressive symptoms were attributed to both psychological stress and disability status in our study population. The findings suggest that, although being religious may improve the psychological condition in workers with chronic LBP, its effect is insufficient to reduce disability due to illness. Further research should examine the role of depression as a mediator of the effect of psychological stress on disability in patients with chronic LBP.

Experiences from a Student Programme Designed to Examine the Role of the Accountant in Corporate Social Responsibility (CSR)

Science.gov (United States)

Holland, Leigh

2004-01-01

This paper investigates how one course--a final year undergraduate module--has been developed and implemented to inform students about corporate social responsibility from an accounting perspective. It takes as its core the notion of accounting and accountability, and is delivered by accounting lecturers to business students following a range of…

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.

Incomplete contracting theory in empirical accounting research

NARCIS (Netherlands)

van Lent, L.A.G.M.

1999-01-01

In three essays, the implications of the costly contracting approach in accounting are investigated. First, the consequences of changing the set of acceptable accounting techniques in the banking and insurance industry are examined. The regulations imposed by a government agency alter the

Measurements in Accounting: Issues and Choices Determinants ...

African Journals Online (AJOL)

This paper examines the common measurements in accounting, addressing the issues in general terms, including the circumstances and situations that determine each accounting measurement choice .To drive these issues, references were made to extant literature on common measurement bases and while each ...

Perceived Indoor Environment and Occupants’ Comfort in European “Modern” Office Buildings: The OFFICAIR Study

Directory of Open Access Journals (Sweden)

Ioannis A. Sakellaris

2016-04-01

Full Text Available 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.

Perceived Indoor Environment and Occupants’ Comfort in European “Modern” Office Buildings: The OFFICAIR Study

Science.gov (United States)

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.

2016-01-01

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. PMID:27120608

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

Science.gov (United States)

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...

77 FR 56714 - Agency Information Collection (Annual-Final Report and Account) Activities Under OMB Review

Science.gov (United States)

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...

Office of Child Care

Science.gov (United States)

... 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 ...

45 CFR 2508.11 - How shall offices maintaining a system of records be accountable for those records to prevent...

Science.gov (United States)

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...

78 FR 23939 - Agency Information Collection Activities; Announcement of Office of Management and Budget...

Science.gov (United States)

2013-04-23

... Television Advertising'' has been approved by the Office of Management and Budget (OMB) under the Paperwork...] Agency Information Collection Activities; Announcement of Office of Management and Budget Approval; Experimental Study: Examination of Corrective Direct-to-Consumer Television Advertising AGENCY: Food and Drug...

Accountability study for TMI-2 fuel

International Nuclear Information System (INIS)

Goris, P.; Scott, D.D.

1981-05-01

The TMI-2 accountability study considers problems of identifying, measuring, and accounting for TMI-2 fuel in the resident condition, as it is removed from the reactor, during subsequent cleanup, and during post-removal examinations. The goal is to identify methods and procedures which will provide a verifiable material balance equating to the pre-accident balance

Bad Enough Ergonomics: A Case Study of an Office Chair

OpenAIRE

Peteri, Virve

2017-01-01

The article analyzes ergonomics as a social and cultural phenomenon, as something that is formulated and described by speakers in a specific social context; in a company that is specialized in producing ergonomic office furniture. Through a case study of an office chair, the article examines how ergonomics and its association with the vision of the potential users and their working spaces are constructed by the relevant actors in project meetings and individual interviews during the manufactu...

HIV-related knowledge and attitudes among Indonesian prison officers.

Science.gov (United States)

Hinduan, Zahrotur R; Suherman, Harry; Pinxten, W J Lucas; Alisjahbana, Bachti; Hospers, Harm J

2013-01-01

Prison officers have a vital role in running a secure and healthy living environment for the inmates. The purpose of this article is to examine the relationship between HIV/AIDS-related knowledge and attitude towards inmates living with HIV among the officers in an Indonesian narcotics prison. A total of 93 officers from a narcotics prison in Bandung, Indonesia voluntarily participated in this cross-sectional study by completing a self-reported questionnaire. A Prior focus group discussion was also held among selected participants. Statistical data analyses indicate that all domains of HIV/AIDS-related knowledge, i.e. knowledge of HIV-transmission, general HIV/AIDS knowledge and knowledge of HIV-prevention, have substantial positive correlations with the prison officers' attitude towards inmates living with HIV. These results show that the more knowledgeable the officers are, the less likely they are to respond in an unfavourable manner to inmates living with HIV and vice versa. Despite the limited participants involved in this study, the knowledge gaps that are identified in this study should be the starting point for the development of educational interventions for prison officers. Sufficient educational programs and the latest materials need to be made available within the prison. Commitment from prison authorities as well as a proper policy are also needed. This study helped prison authorities to identify areas for knowledge development of the officers. Hopefully the positive attitude towards inmates living with HIV will be developed.

Multi-office engineering

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

Measuring the accomplishments of public participation programs: Overview of a methodological study performed for DOE's Office of Environmental Management

International Nuclear Information System (INIS)

Schweitzer, M.; Carnes, S.A.; Peelle, E.B.; Wolfe, A.K.

1997-01-01

Recently, staff at Oak Ridge National Laboratory performed a study for the Office of Intergovernmental and Public Accountability within the U.S. Department of Energy's (DOE) Office of Environmental Management (EM), examining how to measure the success of public participation programs. While the study began with a thorough literature review, the primary emphasis of this research effort was on getting key stakeholders to help identify attributes of successful public participation in EM activities and to suggest how those attributes might be measured. Interviews were conducted at nine DOE sites that provided substantial variety in terms of geographic location, types of environmental management activities undertaken, the current life-cycle stage of those EM efforts, and the public participation mechanisms utilized. Approximately 12 to 15 oral interviews were conducted at each site, and each respondent also was asked to complete a written survey. Those interviewed included: non-regulatory state and local government officials; project managers and public participation staff for DOE and its management and operations contractors; non-government groups concerned with environmental protection, public safety, and health issues; federal and state environmental regulators; business organizations; civic groups; and other interested parties. While this study examined only those public participation programs sponsored by DOE, the resulting findings also have applicability to the public involvement efforts sponsored by many other public and private sector organizations

Insurance: Accounting, Regulation, Actuarial Science

OpenAIRE

Alain Tosetti; Thomas Behar; Michel Fromenteau; Stéphane Ménart

2001-01-01

We shall be examining the following topics: (i) basic frameworks for accounting and for statutory insurance rules; and (ii) actuarial principles of insurance; for both life and nonlife (i.e. casualty and property) insurance.Section 1 introduces insurance terminology, regarding what an operation must include in order to be an insurance operation (the legal, statistical, financial or economic aspects), and introduces the accounting and regulation frameworks and the two actuarial models of insur...

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)

Sleep Architecture in Night Shift Workers Police Officers with Obstructive Sleep Apnea-hypopnea Syndrome.

Science.gov (United States)

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.

Individual psychological features of law enforcement officers convicted of crimes

Directory of Open Access Journals (Sweden)

Lyutykh V.A.

2016-06-01

Full Text Available The relevance of this topic is caused by a significant number of crimes committed by law enforcement officers and the necessity of active prevention. The aim of the study was to determine the individual psychological characteristics of law enforcement officers convicted of intentional crimes. The hypothesis was suggested that the main difference of individual psychological characteristics of law enforcement officers convicted of intentional crimes from individual psychological characteristics of law-abiding law enforcement officers is the difference between the principal values of the person both the main motives of activity adopted by an individual and the structure and the hierarchy of these values. This article describes the progress and results of empirical research conducted on the materials of psychodiagnostic examination of: employees who have been convicted of intentional crimes; law-abiding employees; people entering an internal affairs agency. Test subjects - men 18-46 years old, 90 people. Recommendations for practical psychologist of internal affairs agencies on detection of individual psychological personality features typical for law enforcement officers convicted of intentional crimes are formulated based on the obtained results.

Physician offices marketing: assessing patients' views of office visits.

Science.gov (United States)

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.

Analysis of Government Accountability Office and Department of Defense Inspector General Reports and Commercial Sources on Service Contracts

Science.gov (United States)

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 thermal environment and occupant perceptions in European office buildings

Energy Technology Data Exchange (ETDEWEB)

Stoops, J L [Chalmers Univ. of Tech., Goeteborg (Sweden). Dept. of Building Services Engineering

2002-02-01

The results from a large field study of thermal comfort in European office buildings are reported. Environmental conditions and occupant perceptions were collected over fourteen months from twenty-six different office buildings located in France, Greece, Portugal, Sweden and the UK. This thesis focuses on the thermal measurements and occupant perceptions; however, some of the additional variables with strong connections to thermal sensation are also examined. A summary of human comfort is presented to help place this thesis in appropriate context. The summary presents thermal comfort issues within a broad framework of environmental comfort including physical, physiological, behavioural, psychological and other variables. A more narrowly focused overview of current thermal comfort research is also included. The work attempts to show relationships and produce useful information from the data set by using rather simple statistics and graphical methods. The objective is to quite literally use the data set to illustrate the actual thermal conditions in European office buildings and the occupant perceptions of those conditions. The data are examined in some detail with key relationships identified and explored. Significant differences between countries, both for the physical conditions and the perceptions of those conditions are identified. In addition, the variation over the course of the year for each country is explored. The variations occur in complex ways, which make simple, all encompassing explanations impossible. The nature and size of the variations make the application of simple Europe wide models of thermal comfort questionable. It appears that individuals in different European countries have different expectations for their indoor office thermal environment. This data set will be further explored in a more complete study, which will examine the other measured variables.

The disproportionate growth of office-based atherectomy.

Science.gov (United States)

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

Accountability of central banks: aspects and quantification

Directory of Open Access Journals (Sweden)

J. DE HAAN

1999-06-01

Full Text Available The work examines the relationship between central bank independence and accountability. The authors do this by using an indicator for central bank accountability based on the laws of 16 central banks. Central bank accountability is identified as having three distinct features, namely, the explicit definition and ranking of the objectives of monetary policy, the transparency of the actual monetary policy, and the final responsibility to monetary policy.

12 CFR 1710.17 - Certification of disclosures by chief executive officer and chief financial officer.

Science.gov (United States)

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...

Job demands, resources and mental health in UK prison officers.

Science.gov (United States)

Kinman, G; Clements, A J; Hart, J

2017-08-01

Research findings indicate that working as a prison officer can be highly stressful, but the aspects of work that predict their mental health status are largely unknown. To examine, using elements of the demands-resources model, the extent to which work pressure and several potential resources (i.e. control, support from managers and co-workers, role clarity, effective working relationships and positive change management) predict mental health in a sample of UK prison officers. The Health and Safety Executive Management Standards Indicator Tool was used to measure job demands and resources. Mental health was assessed by the General Health Questionnaire-28. The effects of demands and resources on mental health were examined via linear regression analysis with GHQ score as the outcome. The study sample comprised 1267 prison officers (86% male). Seventy-four per cent met 'caseness' criteria for mental health problems. Job demands, poor interpersonal relationships, role ambiguity and, to a lesser extent, low job control and poor management of change were key predictors of mental health status. The findings of this study can help occupational health practitioners and psychologists develop structured interventions to improve well-being among prison officers. © The Author 2017. Published by Oxford University Press on behalf of the Society of Occupational Medicine. All rights reserved. For Permissions, please email: journals.permissions@oup.com

Predictors of patrol officer interest in cybercrime training and investigation in selected United States police departments.

Science.gov (United States)

Holt, Thomas J; Bossler, Adam M

2012-09-01

Cybercrime has created substantial challenges for law enforcement, particularly at the local level. Most scholars and police administrators believe that patrol officers need to become more effective first responders to cybercrime calls. The evidence illustrates, however, that many patrol officers are neither adequately prepared nor strongly interested in taking an active role in addressing cybercrime at the local level. This study, therefore, examined the factors that predicted patrol officer interest in cybercrime training and investigations in two southeastern U.S. cities. The study specifically examined the relationship between demographics, cybercrime exposure, computer training, computer proficiency, Internet and cybercrime perceptions, and views on policing cybercrime with officer interest in cybercrime investigation training and conducting cybercrime investigations in the future. Officer views on policing cybercrime, particularly whether they valued cybercrime investigations and believed that cybercrime would dramatically change policing, along with their computer skills, were the strongest predictors of interest in cybercrime efforts. Officers who had received previous computer training were less interested in additional training and conducting investigations. These findings support the argument that more command and departmental meetings focusing on the value of investigating these types of crime need to be held in order to increase officer interest.

Junior medical officer recruitment: challenges and lessons from the Northern Territory.

Science.gov (United States)

McDonald, Robert; Sathianathan, Vino

2007-06-01

To examine the influence of newspaper and Internet advertising, word-of-mouth endorsement and student experience in attracting applicants for junior medical officer positions in the Northern Territory. A retrospective study. Fifty-four applicants for junior medical officer positions. Proportion of applicants who reported newspaper advertising, Internet advertising, word of mouth or personal experience in attracting their application for an intern or resident medical officer position. Nineteen per cent of applicants saw the newspaper advertisement and 52% of the Internet advertisement. Eighty-seven per cent of applicants were influenced by word-of-mouth endorsement and 52% by student experience in the Northern Territory or Indigenous health. These results suggest that word-of-mouth endorsement has the greatest influence in attracting applicants for junior medical officer positions in Northern Territory hospitals.

Therapeutic abortion on account of x-ray examination during pregnancy

Energy Technology Data Exchange (ETDEWEB)

Hammer-Jacobsen, E

1959-06-15

Previous studies on radiation injury to the foetus are reviewed. Very little is known about possible injuries due to the small radiation doses in diagnostic radiology. Eleven pregnant women had one or more abdominal X-ray examinations during the first three months of pregnancy. Subsequently, 8 had therapeutic abortion, whereas 3 went to term. The case histories are reported. The calculated foetal doses range from 0.03 to 3.7 r (0.01-18.9). The author makes the following preliminary suggestions about irradiation during the first four months of pregnancy: Foetal doses below about one r do not indicate induction of abortion. Foetal doses between about one r and about ten r indicate therapeutic abortion only in the presence of additional indications. Foetal doses above about 10 r presumably always indicate abortion. One of the pregnancies that was carried to term ought to have been interrupted. Four of the induced abortions ought not to have been performed. X-ray examinations of the abdomen should not be performed during the first four months of pregnancy. In order to avoid irradiation in the early stages of pregnancy, the following routine precaution is suggested: In fertile women X-ray examination of the abdomen should be carried out only during the first ten days after a regular menstrual period of normal intensity and duration. (author)

Therapeutic abortion on account of x-ray examination during pregnancy

International Nuclear Information System (INIS)

Hammer-Jacobsen, E.

1959-06-01

Previous studies on radiation injury to the foetus are reviewed. Very little is known about possible injuries due to the small radiation doses in diagnostic radiology. Eleven pregnant women had one or more abdominal X-ray examinations during the first three months of pregnancy. Subsequently, 8 had therapeutic abortion, whereas 3 went to term. The case histories are reported. The calculated foetal doses range from 0.03 to 3.7 r (0.01-18.9). The author makes the following preliminary suggestions about irradiation during the first four months of pregnancy: Foetal doses below about one r do not indicate induction of abortion. Foetal doses between about one r and about ten r indicate therapeutic abortion only in the presence of additional indications. Foetal doses above about 10 r presumably always indicate abortion. One of the pregnancies that was carried to term ought to have been interrupted. Four of the induced abortions ought not to have been performed. X-ray examinations of the abdomen should not be performed during the first four months of pregnancy. In order to avoid irradiation in the early stages of pregnancy, the following routine precaution is suggested: In fertile women X-ray examination of the abdomen should be carried out only during the first ten days after a regular menstrual period of normal intensity and duration. (author)

The ophthalmologist's office: planning and practice. Getting paid and completing insurance forms.

Science.gov (United States)

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.

Accountability--A Historical Perspective.

Science.gov (United States)

Keefover, Karen Shade

1983-01-01

Asserts that existing accountability policies assume that a single behaviorist theory is the one best system for effective education. Examines the pitfalls of the one-system approach through the examples of John Stuart Mill's utilitarian upbringing and "Gradgrindism" in Charles Dickens' novel "Hard Times." (SK)

Accounting Students' Perceptions of Effective Faculty Attributes

Science.gov (United States)

Alfraih, Mishari M.; Alanezi, Faisal S.

2016-01-01

Purpose: This study aims to explore the attributes of an effective accounting faculty from the student perspective. It also examines similarities and differences in the perceived importance of these attributes between bachelor's and associate's accounting degree students in two public higher education institutions in Kuwait, namely, Kuwait…

76 FR 67472 - Order of Succession for the Office of the Chief Information Officer

Science.gov (United States)

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...

Accountability Requirements in the Cloud Provider Chain

Directory of Open Access Journals (Sweden)

Martin Gilje Jaatun

2018-04-01

Full Text Available In order to be responsible stewards of other people’s data, cloud providers must be accountable for their data handling practices. The potential long provider chains in cloud computing introduce additional accountability challenges, with many stakeholders involved. Symmetry is very important in any requirements’ elicitation activity, since input from diverse stakeholders needs to be balanced. This article ventures to answer the question “How can one create an accountable cloud service?” by examining requirements which must be fulfilled to achieve an accountability-based approach, based on interaction with over 300 stakeholders.

The Informing Needs of Procurement Officers in Israel

Directory of Open Access Journals (Sweden)

Yahel Giat

2017-06-01

Full Text Available Aim/Purpose: To develop and introduce a questionnaire that investigates the informing needs, information-seeking behavior, and supplier selection of procurement officers in Israel. The questionnaire’s internal consistency reliability is given. Additionally, we describe the demographic description of the procurement officers in Israel. Background: Procurement science is an important field that affects firms’ profits in the private sector and is significant to growth, innovation, sustainability, and welfare in the public sector. There is little research about the informing needs of procurement officers in general and particularly in Israel. Methodology: A quantitative questionnaire that is sent to all the procurement officers in Israel’s procuring association. Contribution: The questionnaire that is developed in this paper may be used by other researchers and practitioners to evaluate the information needs of procurement officers. Findings: The typical procurement officer is male, with a bachelor degree and is digitally proficient. Recommendations for Practitioners: The procuring side can use the questionnaire to develop better tools for obtaining information efficiently. The supplying side can use this knowledge to improve its exposure to potential customers and address its customer’s needs better. Recommendation for Researchers: The questionnaire can address theoretical questions such as how digital literacy affects the procuring process and provide empirical findings about active research areas such as supplier selection and information-seeking behavior. Future Research: Future research will examine the relationship between the various variables and demographic features to understand why specific information needs and information-seeking behaviors arise.

Radical Sustainable Innovation of office buildings

DEFF Research Database (Denmark)

Koch, Christian; Berker, Thomas; Koch-Ørvad, Nina

2017-01-01

by high degrees of newness in the entire life cycle. RSI should offer significant enhancements of known benefits, entirely new benefits, or substantial cost reductions, leading to the transformation of existing markets, the creation of sustainable growth, and global sustainability. Thus, if buildings were....../could be radically new. How to evaluate radicality is a major challenge. It is tentatively proposed, to use standards for sustainable office buildings. Standards are developed to accelerate the sustainable development but has to some extent come to constrain possibilities of radical innovation. As the criteria...... of newness is incorporated in standards, going beyond them, could be viewed as radical. Empirically a selection of international cases of office buildings with very high scores of BREEAM, LEED and DGNB are examined. Six selected cases were analysed more in detail, one of them, Geelens...

Accounting for Marketable Securities and Corporate Financial ...

African Journals Online (AJOL)

First Lady

This study aimed at examining the systems of accounting for marketable securities in Nigeria with a view to determine the impact of the accounting systems .... control of a company, securities held for maintenance of business relations, .... historical documents, they provide valuable information bearing on all of ... An internal.

Is International Accounting Education Delivering Pedagogical Value?

Science.gov (United States)

Patel, Chris; Millanta, Brian; Tweedie, Dale

2016-01-01

This paper examines whether universities are delivering pedagogical value to international accounting students commensurate with the costs of studying abroad. The paper uses survey and interview methods to explore the extent to which Chinese Learners (CLs) in an Australian postgraduate accounting subject have distinct learning needs. The paper…

IMPROVEMENT ACCOUNTING OF SALES AGRICULTURAL PRODUCTS ON FARM ENTERPRISES

Directory of Open Access Journals (Sweden)

Tashmuratovich Eshmuradov ULUGBEK

2014-11-01

Full Text Available In this study we examine the selling process of farm enterprises,particularly, we will investigate the approach of improving the accounting of sales.The study also examines the factors associated with recognition of revenue in the phase of sale of goods and services of farm enterprises. The findings show that there are numerous mistakes in accounting of sales and financial statements. In addition, we conclude that the main contribution of IAS 41 is to provide a strong conceptual framework in agricultural accounting practice. However, this standard is mainly used in EU. In the study we try to find the ways of applying of IAS 41 in accounting system of farms of the region Samarkand.

Lease Accounting in Australia: Further Empirical Evidence

OpenAIRE

Hassan, Salleh; Christopher, Theo

1998-01-01

Key words: Australia; Accounting standard; Efficient contracting; Lease accounting; Signalling The objective of this study is to examine the economic factors motivating Australian listed lessee firms to adopt capitalization of finance leases policy from 1985 to 1987 as permitted by the transitional provision of AAS 17. Capitalization is considered as the preferred accounting policy for finance leases compared to footnote disclosure. Adopting a joint efficient contracting and quality signaling pers...

Study of Naval Officers' Attitudes Toward Homosexuals in the Military

National Research Council Canada - National Science Library

Hicknell, John

2000-01-01

This study examines the attitudes of Naval officers concerning homosexuals in the military, including trends in attitudes over the past six years and understanding of the "Don't Ask, Don't Tell" policy...

Provincial Health Accounts in Kerman, Iran: An Evidence of a “Mixed” Healthcare Financing System

Directory of Open Access Journals (Sweden)

Mohammad Hossein Mehrolhassani

2014-02-01

Full Text Available Background Provincial Health Accounts (PHA as a subset of National Health Accounts (NHA present financial information for health sectors. It leads to a logical decision making for policy-makers in order to achieve health system goals, especially Fair Financial Contribution (FFC. This study aimed to examine Health Accounts in Kerman Province. Methods The present analytical study was carried out retrospectively between 2008 and 2011. The research population consisted of urban and rural households as well as providers and financial agents in health sectors of Kerman Province. The purposeful sampling included 16 provincial organizations. To complete data, the report on Kerman household expenditure was taken as a data source from the Governor-General’s office. In order to classify the data, the International Classification for Health Accounts (ICHA method was used, in which data set was adjusted for the province. Results During the study, the governmental and non-governmental fund shares of the health sector in Kerman were 27.22% and 72.78% respectively. The main portion of financial sources (59.41 was related to private household funds, of which the Out-of-Pocket (OOP payment mounted to 92.35%. Overall, 54.86% of all financial sources were covered by OOP. The greatest portion of expenditure of Total Healthcare Expenditures (THEs (65.19% was related to curative services. Conclusion The major portion of healthcare expenditures was related to the OOP payment which is compatible with the national average rate in Iran. However, health expenditure per capita, was two and a half times higher than the national average. By performing the Family Physician Program (FPP and emphasizing Social Determinant of Health (SDH approach in the Iranian health system, the portion of OOP payment and curative expenditure are expected to be controlled in the medium term. It is suggested that PHA should be examined annually in a more comprehensive manner to monitor

Fermilab Education Office - FAQ

Science.gov (United States)

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

Occupational stress, anxiety and coping strategies in police officers.

Science.gov (United States)

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

Science.gov (United States)

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...

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

OpenAIRE

Tulus Suryanto

2016-01-01

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

Testicular self-examination and testicular cancer: a cost-utility analysis.

Science.gov (United States)

Aberger, Michael; Wilson, Bradley; Holzbeierlein, Jeffrey M; Griebling, Tomas L; Nangia, Ajay K

2014-12-01

The United States Preventive Services Task Force (USPSTF) has recommended against testicular self-examinations (TSE) or clinical examination for testicular cancer screening. However, in this recommendation there was no consideration of the significant fiscal cost of treating advanced disease versus evaluation of benign disease. In this study, a cost-utility validation for TSE was performed. The cost of treatment for an advanced-stage testicular tumor (both seminomatous and nonseminomatous) was compared to the cost of six other scenarios involving the clinical assessment of a testicular mass felt during self-examination (four benign and two early-stage malignant). Medicare reimbursements were used as an estimate for a national cost standard. The total treatment cost for an advanced-stage seminoma ($48,877) or nonseminoma ($51,592) equaled the cost of 313-330 benign office visits ($156); 180-190 office visits with scrotal ultrasound ($272); 79-83 office visits with serial scrotal ultrasounds and labs ($621); 6-7 office visits resulting in radical inguinal orchiectomy for benign pathology ($7,686) or 2-3 office visits resulting in treatment and surveillance of an early-stage testicular cancer ($17,283: seminoma, $26,190: nonseminoma). A large number of clinical evaluations based on the TSE for benign disease can be made compared to the cost of one missed advanced-stage tumor. An average of 2.4 to 1 cost benefit ratio was demonstrated for early detected testicular cancer versus advanced-stage disease. © 2014 The Authors. Cancer Medicine published by John Wiley & Sons Ltd.

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.

Science.gov (United States)

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

Police officers who commit suicide by cop: a clinical study with analysis.

Science.gov (United States)

Arias, Elizabeth A; Schlesinger, Louis B; Pinizzotto, Anthony J; Davis, Edward F; Fava, Joanna L; Dewey, Lauren M

2008-11-01

Suicide by cop has become a familiar topic among members of law enforcement, mental health professionals, and the general public. This paper presents two cases where police officers chose to commit suicide by getting other police officers to kill them. The two police officers studied, by examination of closed case files, were found to be similar to civilians who committed suicide by cop on several demographic (gender, age, history of mental illness, and suicide attempts), and situational (stress factors, trigger) variables. The cases help us to understand possible motives and management for individuals who choose to end their life in this manner.

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.

77 FR 36536 - Examination Rating System

Science.gov (United States)

2012-06-19

... operations of the Bank System's Office of Finance, ratings were assigned only to the areas of Corporate... FEDERAL HOUSING FINANCE AGENCY [No. 2012-N-06] Examination Rating System AGENCY: Federal Housing Finance Agency. ACTION: Notice with request for comments. SUMMARY: The Federal Housing Finance Agency...

76 FR 43733 - Agency Information Collection Activities: Submission for the Office of Management and Budget (OMB...

Science.gov (United States)

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.

Perceived fitness protects against stress-based mental health impairments among police officers who report good sleep.

Science.gov (United States)

Gerber, Markus; Kellmann, Micheal; Elliot, Catherine; Hartmann, Tim; Brand, Serge; Holsboer-Trachsler, Edith; Pühse, Uwe

2014-01-01

This study examined a cognitive stress-moderation model that posits that the harmful effects of chronic stress are decreased in police officers who perceive high levels of physical fitness. It also determined whether the stress-buffering effect of perceived fitness is influenced by officers' self-reported sleep. A total of 460 police officers (n=116 females, n=344 males, mean age: M=40.7; SD=9.7) rated their physical fitness and completed a battery of self-report stress, mental health, and sleep questionnaires. Three-way analyses of covariance were performed to examine whether officers' self-reported mental health status depends on the interaction between stress, perceived fitness and sleep. Highly stressed officers perceived lower mental health and fitness and were overrepresented in the group of poor sleepers. Officers with high fitness self-reports revealed increased mental health and reported good sleep. In contrast, poor sleepers scored lower on the mental health index. High stress was more closely related to low mental health among poor sleepers. Most importantly, perceived fitness revealed a stress-buffering effect, but only among officers who reported good sleep. High perceived fitness and good sleep operate as stress resilience resources among police officers. The findings suggest that multimodal programs including stress management, sleep hygiene and fitness training are essential components of workplace health promotion in the police force.