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Sample records for accounting office gao

  1. 4 CFR 25.3 - Admission to the GAO building.

    Science.gov (United States)

    2010-01-01

    ... 4 Accounts 1 2010-01-01 2010-01-01 false Admission to the GAO building. 25.3 Section 25.3 Accounts GOVERNMENT ACCOUNTABILITY OFFICE GENERAL PROCEDURES CONDUCT IN THE GOVERNMENT ACCOUNTABILITY OFFICE BUILDING AND ON ITS GROUNDS § 25.3 Admission to the GAO building. A person may be admitted to the GAO Building...

  2. FISCAL YEAR 2003 BUDGET REQUEST. U.S. General Accounting Office

    National Research Council Canada - National Science Library

    2002-01-01

    .... General Accounting Office (GAO) to report on GAO's fiscal year 2001 performance and results, current challenges and future plans, and budget request for fiscal year 2003 to support the Congress and serve the American public...

  3. Highlights of GAO’s Corporate Governance, Transparency and Accountability Forum

    Science.gov (United States)

    2002-03-01

    the current accounting and reporting model does not adequately address (e.g., special purpose entities, uncovered arbitrage positions)? • Is there...TRANSPARENCY AND ACCOUNTABILITY FORUM a GAO-02-494SP Report Documentation Page Report Date 00MAR2002 Report Type N/A Dates Covered (from...its oversight in connection with these matters. In particular, the Congress and GAO are interested in changes that could serve to reduce the

  4. GAO

    International Nuclear Information System (INIS)

    Anon.

    1992-01-01

    This paper reports that Venezuela's 1991 foreign investment reforms did little to encourage U.S. oil companies to invest there despite the overall investment attractiveness of the country's oil sector, says the U.S. General Accounting Office. In a report to Congress, GAO noted Venezuela's oil production peaked in 1970, declined through 1985, and since then has increased by about 21% through 1990. The primary factors affecting continued increases in production through 1996 include Petroleos de Venezuela SA's ability to encourage investment capital, the cost of producing and refining heavy and extra heavy crude oil., and the level of production quotas imposed by the Organization of Petroleum Exporting Countries, of which Venezuela is a member. GAO noted Venezuela implemented policy reforms in 1991 to encourage some foreign and private investment petroleum related ventures. However, these reforms have not yet succeeded in attracting U.S. investment in oil exploration, production, or refining in Venezuela

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

    Science.gov (United States)

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

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

  6. Writers and Their Maps: The Construction of a GAO Report on Sexual Harassment.

    Science.gov (United States)

    Cook, Kelli Cargile

    2000-01-01

    Examines a 1994 General Accounting Office (GAO) report on sexual harassment at U.S. service academies to determine how power structures affected the report writers' rhetorical choices. Identifies what is valued and devalued in the report's contents. Describes Congress's reaction to the report and speculates on the report's impact on public…

  7. 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...

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

    Science.gov (United States)

    Daly, Kay L.

    2010-01-01

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

  9. Influenza Pandemic: Gaps in Pandemic Planning and Preparedness Need to Be Addressed. Testimony before the Committee on Homeland Security, House of Representatives. GAO-09-909T

    Science.gov (United States)

    Steinhardt, Bernice

    2009-01-01

    As the current H1N1 outbreak underscores, an influenza pandemic remains a real threat to our nation. Over the past 3 years, the US Government Accountability Office (GAO) conducted a body of work, consisting of 12 reports and 4 testimonies, to help the nation better prepare for a possible pandemic. In February 2009, GAO synthesized the results of…

  10. Aviation Safety and Security: Challenges to Implementing the Recommendations of the White House Commission on Aviation Safety and Security -- GAO/T-RCED-97-90

    Science.gov (United States)

    1997-03-05

    This statement before Congress by Gerald L. Dillingham, Associate Director, : Transportation Issues, Resources, Community, and Economic Development Division, : General Accounting Office (GAO) assesses the recommendations contained in the : recently r...

  11. Higher Education: Actions Needed to Improve Access to Federal Financial Assistance for Homeless and Foster Youth. Report to the Ranking Member, Senate Committee on Health, Education, Labor, and Pensions. GAO-16-343

    Science.gov (United States)

    US Government Accountability Office, 2016

    2016-01-01

    Homeless youth and youth in foster care are often unprepared for the transition to adulthood. Given the economic benefits of college, the Government Accountability Office (GAO) was asked to examine the college experiences of these vulnerable youth. GAO examined: (1) college enrollment and completion for foster and homeless youth; (2) the extent to…

  12. 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…

  13. District of Columbia Opportunity Scholarship Program: Additional Policies and Procedures Would Improve Internal Controls and Program Operations. Report to Congressional Requesters. GAO-08-9

    Science.gov (United States)

    Ashby, Cornelia M.; Franzel, Jeanette M.

    2007-01-01

    The D.C. School Choice Incentive Act created the first private kindergarten-through-grade-12 school-choice program supported by federal funds. The program was named the D.C. Opportunity Scholarship Program (OSP). The United States Government Accountability Office (GAO) was asked to assess the (1) accountability mechanisms governing the use of…

  14. 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...

  15. 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...

  16. Influenza Pandemic: Continued Focus on the Nation's Planning and Preparedness Efforts Remains Essential. Testimony before the Ad Hoc Subcommittee on State, Local, and Private Sector Preparedness and Integration, Senate Committee on Homeland Security and Governmental Affairs. GAO-09-760T

    Science.gov (United States)

    Steinhardt, Bernice

    2009-01-01

    As the recent outbreak of the H1N1 (swine flu) virus underscores, an influenza pandemic remains a real threat to our nation and to the world. Over the past 3 years, the US Government Accountability Office (GAO) has conducted a body of work to help the nation better prepare for a possible pandemic. In a February 2009 report, GAO synthesized the…

  17. United States Merchant Marine Academy: Internal Control Weaknesses Resulted in Improper Sources and Uses of Funds; Some Corrective Actions Are Under Way. Report to Congressional Committees. GAO-09-635

    Science.gov (United States)

    Franzel, Jeanette M.

    2009-01-01

    The U.S. Merchant Marine Academy (Academy), a component of the Department of Transportation's Maritime Administration (MARAD), is one of five U.S. service academies. The Academy is affiliated with 14 nonappropriated fund instrumentalities (NAFI) and two foundations. The US Government Accountability Office (GAO) was asked to determine whether…

  18. 20 CFR 401.175 - Government Accountability Office.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Government Accountability Office. 401.175... RECORDS AND INFORMATION Disclosure of Official Records and Information § 401.175 Government Accountability Office. We disclose information to the Government Accountability Office when that agency needs the...

  19. Seclusions and Restraints: Selected Cases of Death and Abuse at Public and Private Schools and Treatment Centers. Testimony Before the Committee on Education and Labor, House of Representatives. GAO-09-719T

    Science.gov (United States)

    Kutz, Gregory D.

    2009-01-01

    The Government Accountability Office (GAO) recently testified before the Committee on Education and Labor, House of Representatives, regarding allegations of death and abuse at residential programs for troubled teens. The document presents the statement of Gregory D. Kutz, Managing Director, Forensic Audits and Special Investigations. Recent…

  20. 75 FR 71567 - Public Availability of Government Accountability Office Records

    Science.gov (United States)

    2010-11-24

    ... the GAO Forensic Audits and Special Investigations (GAO FraudNet) are an example of records that could... occasionally collects, during the course of its audits and investigations, records from law enforcement...

  1. The Reality Of The Homeland Security Enterprise Information Sharing Environment

    Science.gov (United States)

    2017-12-01

    Related Information to Protect the Homeland (GAO 15- 290) (Washington, DC: U.S. Government Accountability Office, 2015), http://www.gao.gov/ assets...Government Accountability Office [GAO], Information Sharing Environment Better Road Map Needed to Guide Implementation and Investments (GAO-11-455...and its ISE PM would have clearer accountability for information sharing lapses and a faster ability to reform or develop domestic information -sharing

  2. Review of GAO report on the Nuclear Non-Proliferation Act of 1978. Hearing before the Committee on Foreign Affairs, House of Representatives, Ninety-Seventh Congress, First Session, May 21, 1981

    International Nuclear Information System (INIS)

    Anon.

    1981-01-01

    Three witnesses from the General Accounting Office (GAO) testified at a May 21, 1981 hearing on the results of a three-year review of the impact and implementation of the Nuclear Non-Proliferation Act (NNPA) of 1978. A total of 115 countries have ratified the Nuclear Non-Proliferation Treaty (NNPT), and some have urged a nuclear-weapons-free zone in Latin America. The GAO proposed recommendations for improving NNPA administration and developing a more coherent long-term policy. The GAO questions the need for additional enrichment capacity, and suggests a closer look at the need to complete the centrifuge facility. It notes only limited progress in multinational fuel-supply assurances and the establishment of international spent-fuel repositories. It urges the US to take a more-active role in these areas and in the international control system. A listing of US exports of highly enriched uranium from 1954 to 1981 follows the testimony

  3. An Analysis of Internal Controls for DoD Contract Management

    Science.gov (United States)

    2015-12-01

    alternative control activities to reduce the risk of fraud ( COSO , 2013; GAO, 2014). Also, the Office of Management and Budget (OMB), which contains an...force. Since 1992, the Government Accountability Office (GAO) has identified contract management within the DOD as an area for high risk in fraud...force. Since 1992, the Government Accountability Office (GAO) has identified contract management within the DOD as an area for high risk in fraud

  4. GAO's Estimate of the Costs of the "Parental and Medical Leave Act of 1987" (S. 249). Testimony before the Subcommittee on Children, Families, Drugs, and Alcoholism, Committee on Labor and Human Resources, United States Senate.

    Science.gov (United States)

    Gainer, William J.

    The General Accounting Office (GAO) estimates that the cost of S.249, the Parental and Medical Leave Act of 1987, will be, at most, 500 million dollars annually, a figure which reflects the cost of continuing health insurance coverage for employees on unpaid leave. S.249 is legislation which aims to provide to workers at firms with 15 or more…

  5. Veterans Justice Outreach Program: VA Could Improve Management by Establishing Performance Measures and Fully Assessing Risks

    Science.gov (United States)

    2016-04-01

    Assessing Risks Report to Congressional Requesters April 2016 GAO-16-393 United States Government Accountability Office United States...Government Accountability Office Highlights of GAO-16-393, a report to congressional requesters April 2016 VETERANS JUSTICE OUTREACH PROGRAM...quality, timeliness, efficiency, cost of service, and outcome. GAO, Tax Administration: IRS Needs to Further Refine Its Tax Filing Season

  6. Procurement: Government Printing Office Supply of Microfiche to Libraries Disrupted. Report to the Chairman and Vice Chairman of the Joint Committee on Printing, U.S. Congress.

    Science.gov (United States)

    General Accounting Office, Washington, DC. General Government Div.

    In this report, the General Accounting Office (GAO) responds to a July 8, 1988, inquiry by the Chairman and Vice Chairman of the Joint Committee on Printing about the Government Printing Office's (GPO) efforts to acquire and supply microfiche copies of government documents to approximately 1,400 depository libraries. In August 1987, GPO had…

  7. A GAO hiding among the PAO

    DEFF Research Database (Denmark)

    McIlroy, Simon Jon; Albertsen, Mads; Stokholm-Bjerregaard, Mikkel

    “Candidatus Accumulibacter phosphatis” (Accumulibacter) and the model GAO being the gammaproteobacterial “Candidatus Competibacter phosphatis” (see Oehmen et al., 2007). Here, we report the discovery of a GAO from the genus Propionivibrio, which is closely related to Accumulibacter. Propionivibrio is often...

  8. 4 CFR 11.1 - Right to representation before the Government Accountability Office.

    Science.gov (United States)

    2010-01-01

    ... 4 Accounts 1 2010-01-01 2010-01-01 false Right to representation before the Government Accountability Office. 11.1 Section 11.1 Accounts GOVERNMENT ACCOUNTABILITY OFFICE PERSONNEL SYSTEM RECOGNITION... Accountability Office. Each person having a claim or other rights assertable in the Government Accountability...

  9. GAO report and EDF cost revisions reignite debate on Hinkley Point C

    Energy Technology Data Exchange (ETDEWEB)

    Dalton, David [NucNet, The Independent Global Nuclear News Agency, Brussels (Belgium)

    2017-10-15

    The announcement by French state-controlled utility EDF that it has added pound 1.5 bn (Euro 1.7 bn, $ 1.9 bn) to its estimated costs for two new reactors at Hinkley Point C, has led to questions about whether the government should rethink the project, with some politicians calling for it to be abandoned. EDF's announcement came less than two weeks after a report from the Government Accountability Office (GAO) said the government's deal for the two EPR units, now estimated to be costing pound 19.6 bn (Euro 22.3 bn, $ 25.5 bn), has locked consumers into a risky and expensive project with uncertain strategic and economic benefits. The UK's Energy Technologies Institute (ETI), in a report prepared before the EDF announcement, had already said the requirement to improve the predictability and affordability of new nuclear power plants has never been stronger.

  10. GAO report and EDF cost revisions reignite debate on Hinkley Point C

    International Nuclear Information System (INIS)

    Dalton, David

    2017-01-01

    The announcement by French state-controlled utility EDF that it has added pound 1.5 bn (Euro 1.7 bn, $ 1.9 bn) to its estimated costs for two new reactors at Hinkley Point C, has led to questions about whether the government should rethink the project, with some politicians calling for it to be abandoned. EDF's announcement came less than two weeks after a report from the Government Accountability Office (GAO) said the government's deal for the two EPR units, now estimated to be costing pound 19.6 bn (Euro 22.3 bn, $ 25.5 bn), has locked consumers into a risky and expensive project with uncertain strategic and economic benefits. The UK's Energy Technologies Institute (ETI), in a report prepared before the EDF announcement, had already said the requirement to improve the predictability and affordability of new nuclear power plants has never been stronger.

  11. Veterans’ Health Care: Limited Progress Made to Address Concerns That Led to High Risk Designation

    Science.gov (United States)

    2017-03-15

    Women Veterans. GAO-17-52. Washington , D.C.: December 2, 2016. Veterans Health Care: Improvements Needed in Operationalizing Strategic Goals and...Access to Primary Care. GAO-16-328. Washington , D.C.: March 18, 2016. DOD and VA Health Care: Actions Needed to Help Ensure Appropriate Medication...ET Wednesday, March 15, 2017 GAO-17-473T United States Government Accountability Office United States Government Accountability Office

  12. A Theoretical Manpower Optimization Model for the Air Force Installation Contracting Agency (AFICA)

    Science.gov (United States)

    2017-12-01

    Government Accountability Office (GAO). (2011). Opportunities to reduce potential duplication in government programs, save tax dollars, and enhance revenue... Accounting Code FAR Federal Acquisition Regulation FPDS-NG Federal Procurement Data System-Next Generation FSS Federal Supply Schedule FSSI Federal...Strategic Sourcing Initiative FY Fiscal Year GAO Government Accountability Office GPC Government Purchase Card GPO Group Purchasing Organization GSA

  13. 47 CFR 69.406 - Local business office expenses in Account 6620.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 3 2010-10-01 2010-10-01 false Local business office expenses in Account 6620... SERVICES (CONTINUED) ACCESS CHARGES Apportionment of Expenses § 69.406 Local business office expenses in Account 6620. (a) Local business office expenses shall be assigned as follows: (1) End user service order...

  14. 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…

  15. 76 FR 53377 - Cost Accounting Standards; Allocation of Home Office Expenses to Segments

    Science.gov (United States)

    2011-08-26

    ... OFFICE OF MANAGEMENT AND BUDGET Office of Federal Procurement Policy 48 CFR Part 9904 Cost Accounting Standards; Allocation of Home Office Expenses to Segments AGENCY: Office of Management and Budget (OMB), Office of Federal Procurement Policy (OFPP), Cost Accounting Standards Board (Board). ACTION...

  16. DOD Service Acquisition: Improved Use of Available Data Needed to Better Manage and Forecast Service Contract Requirements

    Science.gov (United States)

    2016-02-01

    Requirements Report to Congressional Committees February 2016 GAO-16-119 United States Government Accountability Office United States...Government Accountability Office Highlights of GAO-16-119, a report to congressional committees February 2016 DOD SERVICE ACQUISITION Improved...attention on government operations that it identifies as high risk due to their greater vulnerabilities to fraud , waste, abuse, and mismanagement or

  17. VA Health Care: Improved Monitoring Needed for Effective Oversight of Care for Women Veterans

    Science.gov (United States)

    2016-12-01

    Congressional Requesters December 2016 GAO-17-52 United States Government Accountability Office United States Government Accountability Office...VHA officials said not all facilities require onsite gynecologists and facilities may authorize gynecological services from non-VA providers. They...including previously closed combat positions, which could contribute to the increase in the women veteran population. See GAO, Military Personnel: DOD Is

  18. Casualty Assistance: DOD and the Coast Guard Need to Develop Policies and Outreach Goals and Metrics for Program Supporting Servicemembers Survivors

    Science.gov (United States)

    2016-06-01

    Government Accountability Office United States Government Accountability Office Highlights of GAO-16-569, a report to the Committee on Armed...active duty, officials told us that Military OneSource provides grief counseling, tax assistance (such as Page 9 GAO-16-569 Gold Star...Advocates assistance with filing the deceased servicemember’s final tax return), and assistance with obtaining benefits. There are also organizations

  19. 76 FR 12549 - Public Availability of Government Accountability Office Records

    Science.gov (United States)

    2011-03-08

    ... agency for law enforcement purposes. * * * * * (m) * * * Records obtained by the GAO Forensic Audits and... collects, during the course of its audits and investigations, records from law enforcement agencies that...

  20. Bid Protests on DoD Source Selections

    Science.gov (United States)

    2017-06-13

    values, Government Accountability Office 16. SECURITY CLASSIFICATION OF: 17. LIMITATION OF 18. NUMBER a. REPORT b. ABSTRACT c. THIS PAGE ABSTRACT OF...Logistics (AT&L) closely monitors the Government Accountability Office (GAO) Bid Protest statistics for trends. These statistics combined with our trend...protests, cost claims, and requests for reconsideration. This report discusses protests only. The GAO reports case types by docket numbers (B-#) where

  1. GAO Strategic Plan 2007-2012

    National Research Council Canada - National Science Library

    2007-01-01

    In keeping with GAO's commitment to update its strategic plan at least once every 3 years consistent with the Government Performance and Results Act this strategic plan describes our proposed goals...

  2. Designing Evaluations. 2012 Revision. Applied Research and Methods. GAO-12-208G

    Science.gov (United States)

    US Government Accountability Office, 2012

    2012-01-01

    GAO assists congressional decision makers in their deliberations by furnishing them with analytical information on issues and options. Many diverse methodologies are needed to develop sound and timely answers to the questions the Congress asks. To provide GAO evaluators with basic information about the more commonly used methodologies, GAO's…

  3. A Comparative Study of the Perceptions of Accounting Educators and Accountants on Skills Required of Accounting Education Graduates in Automated Offices

    Science.gov (United States)

    Nwokike, Felicia Ogonnia; Eya, Gloria Mgboyibo

    2015-01-01

    The study dealt with perception of accounting educators and senior accountants on skills required of accounting education graduates for effective job performance in automated offices. The study adopted a descriptive research design.The population consisted of 149 respondents, made up of 80 accounting educators in public tertiary institutions and…

  4. 22 CFR 23.5 - Claims for settlement by Department of State or General Accounting Office.

    Science.gov (United States)

    2010-04-01

    ... General Accounting Office. 23.5 Section 23.5 Foreign Relations DEPARTMENT OF STATE FEES AND FUNDS FINANCE AND ACCOUNTING § 23.5 Claims for settlement by Department of State or General Accounting Office. Claims for settlement by the Department of State or by the General Accounting Office shall be submitted...

  5. [Professor GAO Yuchun's experience of acupuncture for headache].

    Science.gov (United States)

    Cui, Linhua; Xing, Xiao; Xue, Weihua; Wang, Yanjun; Xu, Cejun; Xuc, Jun; Gao, Yuchun; Kang, Suobin

    2015-12-01

    As one of the important founders of GAO's acupuncture academic school in YanZhao area, Professor GAO Yuchun 's experience of acupuncture for headache is summarized in this paper. In the opinion of Professor GAO, the treatment of headache should focus on eliminating evil and relieving pain, and the syndrome differentiation should be based on meridian differentiation, especially on three yang meridians of foot as well as liver meridian and kidney meridian. In the acupoint prescription, attention should be placed on strengthening the spleen and stomach. The midnight-midday ebb flow acupuncture is advocated. The combination between acupuncture order and movement of qi is emphasized. In the manipulation, the role of pressing hand, the stimulation during reinforcing and reducing methods, and needle-retention time are important. The breathing reinforcing and reducing method of acupuncture are also advocated.

  6. DOD Business Systems Modernization: Further Actions Needed to Address Challenges and Improve Accountability

    Science.gov (United States)

    2013-05-01

    to Lack Adequate Validation Page 35 GAO-13-557 DOD Business Systems Modernization provided a compliance dashboard to document BEA...campaigns, execute marketing campaigns, and measure and evaluate the performance of marketing campaigns. Order-to- Cash Accept and process customer... dashboards reflected related GAO reports. In addition, the department’s fiscal year 2014 investment management guidance issued by the Office of the

  7. Computerized accounting for the dental office. Using horizontal applications general ledger software.

    Science.gov (United States)

    Garsson, B

    1988-01-01

    Remember that computer software is designed for accrual accounting, whereas your business operates and reports income on a cash basis. The rules of tax law stipulate that professional practices may use the cash method of accounting, but if accrual accounting is ever used to report taxable income the government may not permit a switch back to cash accounting. Therefore, always consider the computer as a bookkeeper, not a substitute for a qualified accountant. (Your accountant will have readily accessible payroll and general ledger data available for analysis and tax reports, thanks to the magic of computer processing.) Accounts Payable reports are interfaced with the general ledger and are of interest for transaction detail, open invoice and cash flow analysis, and for a record of payments by vendor. Payroll reports, including check register and withholding detail are provided and interfaced with the general ledger. The use of accounting software expands the use of in-office computers to areas beyond professional billing and insurance form generation. It simplifies payroll recordkeeping; maintains payables details; integrates payables, receivables, and payroll with general ledger files; provides instantaneous information on all aspects of the business office; and creates a continuous "audit-trail" following the entering of data. The availability of packaged accounting software allows the professional business office an array of choices. The person(s) responsible for bookkeeping and accounting should choose carefully, ensuring that any system is easy to use, has been thoroughly tested, and provides at least as much control over office records as has been outlined in this article.

  8. Landmine Warfare in Support of Multi-domain Battle: Balancing Discrimination and Military Effectiveness

    Science.gov (United States)

    2017-05-25

    31 Government Accountability Office, “Military Operations: Information on US Use of Land Mines in the Persian Gulf War” (GAO-02...James T. Cobb, “Is Field Artillery Prepared?” 35-37. 67 Sean MacFarland, Michael Shields, and Jeffery Snow, “The King and I: The Impending Crisis in...2006. Government Accountability Office. GAO-02-1003, Military Operations: Information on US Use of Land Mines in the Persian Gulf War. Washington

  9. 49 CFR 1242.21 - Station and office buildings (account XX-19-23).

    Science.gov (United States)

    2010-10-01

    ... 49 Transportation 9 2010-10-01 2010-10-01 false Station and office buildings (account XX-19-23). 1242.21 Section 1242.21 Transportation Other Regulations Relating to Transportation (Continued) SURFACE... Structures § 1242.21 Station and office buildings (account XX-19-23). If the sum of the direct freight and...

  10. Procurement Contracting Officer’s Guide to Cost Accounting Standards,

    Science.gov (United States)

    1977-09-01

    ACCESSION MO r P.R0CUR2K2NT CONTRACTING ^FFICDR’S %UID2 TO COST ACCOUNTING STANDARDS. .-IB’ i 4fiSj irPBVPWra ONOANIZATION NAME MB AOONESS...discussing the history and development of Cost Accounting Standards, the functions of the Cost Accounting Standards Board, and the methodology...20. Abstract (continued) the tasks that Cost Accounting Standards have placed on the procurement officer. 3y understanding these tasks the

  11. Nuclear Weapons Sustainment: Improvements Made to Budget Estimates Report, but Opportunities Remain to Further Enhance Transparency

    Science.gov (United States)

    2015-12-01

    Enhance Transparency Report to Congressional Committees December 2015 GAO-16-23 United States Government Accountability Office United...SUSTAINMENT Improvements Made to Budget Estimates Report, but Opportunities Remain to Further Enhance Transparency Why GAO Did This Study DOD and DOE are...modernization plans and (2) complete, transparent information on the methodologies used to develop those estimates. GAO analyzed the departments

  12. Lanchester-Type Models of Warfare. Volume II

    Science.gov (United States)

    1980-10-01

    ii7 L HOWES and THRALL (1972) ,HT n HTY HT m HTX jini ijl HOLTER (1973) and ANDERSON (1979) CHA HAx Y tAs in the preceding table, SPUDICH (1968) - the...detail can one afford? A recent U. S. General Accounting Office ( GAO ) report [150, pp. 28-29] points out that there is a strong inconsistency between...further details). 65. A recent U. S. Getueral Accounting Office ( GAO ) [1501 study has emphasized that empirical study is necessary to strengthen the

  13. 77 FR 27774 - Health Information Technology Policy Committee Vacancy

    Science.gov (United States)

    2012-05-11

    ... GOVERNMENT ACCOUNTABILITY OFFICE Health Information Technology Policy Committee Vacancy AGENCY... American Recovery and Reinvestment Act of 2009 (ARRA) established the Health Information Technology Policy.... ADDRESSES: GAO: [email protected] . GAO: 441 G Street NW., Washington, DC 20548. FOR FURTHER INFORMATION...

  14. 4 CFR 25.4 - Preservation of property.

    Science.gov (United States)

    2010-01-01

    ... 4 Accounts 1 2010-01-01 2010-01-01 false Preservation of property. 25.4 Section 25.4 Accounts GOVERNMENT ACCOUNTABILITY OFFICE GENERAL PROCEDURES CONDUCT IN THE GOVERNMENT ACCOUNTABILITY OFFICE BUILDING AND ON ITS GROUNDS § 25.4 Preservation of property. The improper disposal of rubbish in the GAO...

  15. 4 CFR 25.5 - Conformity with signs and directions.

    Science.gov (United States)

    2010-01-01

    ... 4 Accounts 1 2010-01-01 2010-01-01 false Conformity with signs and directions. 25.5 Section 25.5 Accounts GOVERNMENT ACCOUNTABILITY OFFICE GENERAL PROCEDURES CONDUCT IN THE GOVERNMENT ACCOUNTABILITY OFFICE BUILDING AND ON ITS GROUNDS § 25.5 Conformity with signs and directions. Persons in the GAO...

  16. 4 CFR 83.6 - Accounting of certain disclosures.

    Science.gov (United States)

    2010-01-01

    ... 4 Accounts 1 2010-01-01 2010-01-01 false Accounting of certain disclosures. 83.6 Section 83.6... Accounting of certain disclosures. (a) With respect to each system of personnel records, GAO shall, except for disclosures made under §§ 83.4(a) and 83.4(b), keep an accurate accounting of— (1) The date...

  17. [Effective acupoints for bulbar paralysis by professor GAO Weibin].

    Science.gov (United States)

    Kang, Lianru; Zheng, Shuang

    2016-04-01

    Professor GAO Weibin academically advocates, based on basic theory of TCM and theories of different schools, modern science technology should be used for the methods and principles of acupuncture and Chinese medicine for neuropathy, so as to explore and summarize the rules, characteristics and advantages of TCM for nervous system disease, especially bulbar paralysis. During the treatment of bulbar paralysis, professor GAO creatively proposes the effective acupuncture points such as Gongxue, Tunyan-1, Tunyan-2, Fayin, Tiyan and Zhifanliu from the aspects of neuroanatomy, and analyzes their anatomical structure and action mechanism.

  18. Audit of the Federal Energy Regulatory Commission`s Office of Chief Accountant

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1995-04-07

    The Federal Energy Regulatory Commission`s (Commission) mission is to oversee America`s natural gas and oil pipeline transportation, electric utility, and hydroelectric power industries to ensure that consumers receive adequate energy supplies at just and reasonable rates. To carry out this mission, the Commission issues regulations covering the accounting, reporting, and rate-making requirements of the regulated utility companies. The Commission`s Office of Chief Accountant performs financial related audits at companies to ensure compliance with these regulations. The purpose of this audit was to evaluate the office of Chief Accountant`s audit performance. Specifically, the objectives were to determine if the most appropriate audit approach was used and if a quality assurance process was in place to ensure reports were accurate and supported by the working papers.

  19. Military Personnel: Oversight Framework and Evaluations Needed for DOD and the Coast Guard to Help Increase the Number of Female Officer Applicants

    Science.gov (United States)

    2015-11-01

    skills—such as physicians, dentists, nurses , lawyers, and Page 8 GAO-16-55 Women in the Officer Corps chaplains—who do not in all cases...Connect with GAO on Facebook, Flickr, Twitter, and YouTube . Subscribe to our RSS Feeds or E-mail Updates. Listen to our Podcasts and read The

  20. Status of GAO Recommendations to the Department of Defense (Fiscal Years 2001-2007)

    Science.gov (United States)

    2008-12-11

    Name-Brand, Fast - Food Restaurants 5 GAO-01-943 Defense Manufacturing Technology Program: More Joint Projects and Tracking of Results Could...Oversight of Contractors under Foreign Influence Is Sufficient 6 2 GAO-05-456 Interagency Contracting: Franchise Funds Provide Convenience, but Value to

  1. Notes on a National Strategy for Global Education

    Science.gov (United States)

    2011-12-01

    Hewson (“Bono”) and Oprah Winfrey, or entrepreneurs-turned- philanthropists such as Bill Gates and Warren Buffet , will no doubt come readily to mind as...Service Institute GAO Government Accountability Office (formerly the General Accounting Office) HHS Department of Health and Human Services IACP...6 U.S. Government Accountability Office, Foreign Languages: Human Capital Approach Needed to Correct Staffing and Proficiency Shortfalls, No

  2. [Professor GAO Yuchun's experience on "sequential acupuncture leads to smooth movement of qi"].

    Science.gov (United States)

    Wang, Yanjun; Xing, Xiao; Cui, Linhua

    2016-01-01

    Professor GAO Yuchun is considered as the key successor of GAO's academic school of acupuncture and moxibustion in Yanzhao region. Professor GAO's clinical experience of, "sequential acupuncture" is introduced in details in this article. In Professor GAO's opinions, appropriate acupuncture sequence is the key to satisfactory clinical effects during treatment. Based on different acupoints, sequential acupuncture can achieve the aim of qi following needles and needles leading qi; based on different symptoms, sequential acupuncture can regulate qi movement; based on different body positions, sequential acupuncture can harmonize qi-blood and reinforcing deficiency and reducing excess. In all, according to the differences of disease condition and constitution, based on the accurate acupoint selection and appropriate manipulation, it is essential to capture the nature of diseases and make the order of acupuncture, which can achieve the aim of regulating qi movement and reinforcing deficiency and reducing excess.

  3. An Analysis of Best Value Protests of 1997

    National Research Council Canada - National Science Library

    Palmer, John

    1998-01-01

    .... Best value is now the goal of all negotiated Government procurements. One measure of contracting officer effectiveness is to examine protest decisions handed down by the General Accounting Office (GAO...

  4. 78 FR 40740 - Advisory Council on the Standards for Internal Control in the Federal Government

    Science.gov (United States)

    2013-07-08

    ... GOVERNMENT ACCOUNTABILITY OFFICE Advisory Council on the Standards for Internal Control in the... on the Green Book Advisory Council and the Standards for Internal Control in the Federal Government.... SUMMARY: The US Government Accountability Office (GAO) is preparing to revise the Standards for Internal...

  5. 78 FR 22263 - Advisory Council on the Standards for Internal Control in the Federal Government; Meeting

    Science.gov (United States)

    2013-04-15

    ... GOVERNMENT ACCOUNTABILITY OFFICE Advisory Council on the Standards for Internal Control in the... Standards for Internal Control in the Federal Government; Notice of Meeting. SUMMARY: The US Government Accountability Office (GAO) is initiating efforts to revise the Standards for Internal Control in the Federal...

  6. 41 CFR 102-118.535 - Are there principles governing my agency's TSP debt collection procedures?

    Science.gov (United States)

    2010-07-01

    ... by writing: Superintendent of Documents Government Printing Office Washington, DC 20402 http://www... General Accounting Office (GAO) or the Department of Justice are found in 4 CFR parts 101 through 105 and...

  7. Strong Internal Controls at Service Delivery Level Will Help Prevent CETA-Type Fraud and Abuse in Job Training Partnership Act Programs. Report to Senator Sam Nunn, Ranking Minority Member, Permanent Subcommittee on Investigations, Senate Committee on Governmental Affairs.

    Science.gov (United States)

    General Accounting Office, Washington, DC.

    The Government Accounting Office (GAO) conducted an examination of patterns and causes of fraud in Comprehensive Employment and Training Act (CETA) programs to determine how implementation of Job Training Partnership Act (JTPA) programs might be made less vulnerable to exploitation. GAO's investigation found that fraud and abuse in CETA programs…

  8. Procurement: National Institute of Education's Procurement Practices. Report to the Chairman, Subcommittee on Intergovernmental Relations and Human Resources, Committee on Government Operations, House of Representatives.

    Science.gov (United States)

    General Accounting Office, Washington, DC. Div. of Human Resources.

    This document comprises the General Accounting Office's (GAO) report to the House Subcommittee on Intergovernmental Relations concerning the GAO's review of the contract awarding process of the National Institute of Education (NIE) for fiscal year 1983. The review focused on 39 of NIE's 52 newly negotiated procurement contracts; a sample of…

  9. Homeless Mentally Ill: Problems and Options in Estimating Numbers and Trends. Report to the Chairman, Committee on Labor and Human Resources, U.S. Senate.

    Science.gov (United States)

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

    In response to a request by the United States Senate Committee on Labor and Human Resources, the General Accounting Office (GAO) examined the methodological soundness of current population estimates of the number of homeless chronically mentally ill persons, and proposed several options for estimating the size of this population. The GAO reviewed…

  10. Student Financial Aid. High Risk Series.

    Science.gov (United States)

    General Accounting Office, Washington, DC.

    This report discusses the continuing concerns of the U.S. General Accounting Office (GAO) in regard to the Department of Education's management and oversight of postsecondary student financial aid programs, especially the Federal Family Education Loan, the Ford Direct Loan, and the Federal Pell Grant Programs. GAO commends the department for its…

  11. U.S. Manufacturing: Federal Programs Reported Providing Support and Addressing Trends

    Science.gov (United States)

    2017-03-28

    inventory accounting method. This method enables taxpayers to reduce the tax burden on the difference between the sales price and the cost of inventories...Treasury does not consider this accounting method to be a tax expenditure. We included it here because both the Congressional Research Service (CRS) and...Requesters March 2017 GAO-17-240 United States Government Accountability Office United States Government Accountability Office

  12. Analysis of General Accounting Office Bid Protest Decisions on A-76 Studies

    National Research Council Canada - National Science Library

    Russial, Paul

    2003-01-01

    .... Historically, industry has successfully protested a high percentage of A-76 procurements. This thesis examines General Accounting Office A-76 bid protest decisions issued between 5 February 1996 and 23 December 2002...

  13. DOD Major Automated Information Systems: Improvements Can Be Made in Reporting Critical Changes and Clarifying Leadership Responsibility

    Science.gov (United States)

    2016-03-01

    Leadership Responsibility Report to Congressional Committees March 2016 GAO-16-336 United States Government Accountability Office United...INFORMATION SYSTEMS Improvements Can Be Made in Reporting Critical Changes and Clarifying Leadership Responsibility Why GAO Did This Study The National...milestone decisions for MAIS programs. AT&L can delegate decision authority for MAIS programs to a component head who may further delegate the authority

  14. The political Thought of José Gaos. The Criticism of Totalitarianism

    Directory of Open Access Journals (Sweden)

    Antolín Sánchez Cuervo

    2017-01-01

    Full Text Available Jose Gaos's diverse writings are reviewed, many of them scantily known and still unpublished, related to the area of the politics in the wide sense of the term. It was the case of some reflections motivated by the global protagonism of the war, the totalitarianism and the technocracy in the current manners of life, including those that are typical of the democratic western companies. In line with this protagonism, Gaos raised a genealogical review of the secularizing process of modern rationality, which will connect with some of his big worries, such as the possibility of the philosophy itself and the possibility of the Hispanic philosophy especially.

  15. 4 CFR 21.0 - Definitions.

    Science.gov (United States)

    2010-01-01

    ... at GAO. (g) Alternative dispute resolution encompasses various means of resolving cases expeditiously... 4 Accounts 1 2010-01-01 2010-01-01 false Definitions. 21.0 Section 21.0 Accounts GOVERNMENT ACCOUNTABILITY OFFICE GENERAL PROCEDURES BID PROTEST REGULATIONS § 21.0 Definitions. (a)(1) Interested party...

  16. Developing a Comprehensive Approach Could Help DOD Better Manage National Security Risks in the Supply Chain

    Science.gov (United States)

    2016-02-01

    supply chains for rare earths.20 According to Industrial Analysis Center officials, only 10 percent of surveys sent to prime contractors for 79...the Supply Chain Report to Congressional Committees February 2016 GAO-16-161 United States Government Accountability Office United...Developing a Comprehensive Approach Could Help DOD Better Manage National Security Risks in the Supply Chain Why GAO Did This Study DOD depends on

  17. The Impact of Organizational Culture on the Sharing of Homeland Security Information

    Science.gov (United States)

    2008-04-04

    transform an organization through 8 U.S. Government Accountability Office, “Homeland Security: Efforts...www.whitehouse.gov/omb/ egov /documents/FEA_Practice_Guidance.pdf (accessed September 23, 2007), 4-1. 10 U.S. Government Accountability Office, GAO-04-777, 12...between the federal government and the state and local governments , and the transformation of disparate cultures into a new executive department – the

  18. Vendor Payments-Operation Mongoose, Fort Belvoir Defense Accounting Office and Rome Operating Location

    National Research Council Canada - National Science Library

    Lane, F

    1996-01-01

    .... Due to the impending closure of the Defense Accounting Office at Fort Belvoir and the anticipated consolidation to the Rome Operating Location, New York, we did not perform a review of the management...

  19. 4 CFR 83.9 - Social Security number.

    Science.gov (United States)

    2010-01-01

    ... 4 Accounts 1 2010-01-01 2010-01-01 false Social Security number. 83.9 Section 83.9 Accounts GOVERNMENT ACCOUNTABILITY OFFICE RECORDS PRIVACY PROCEDURES FOR PERSONNEL RECORDS § 83.9 Social Security number. (a) GAO may not require individuals to disclose their Social Security Number (SSN) unless...

  20. Operation Iraqi Freedom: DOD Should Apply Lessons Learned Concerning the Need for Security over Conventional Munitions Storage Sites to Future Operations Planning

    National Research Council Canada - National Science Library

    D'Agostino, Davi M

    2007-01-01

    The Government Accountability Office (GAO) is releasing a report today on lessons learned concerning the need for security over conventional munitions storage sites that provides the basis for this testimony...

  1. ‘Deconstructing Gao Minglu: critical reflections on contemporaneity and associated exceptionalist readings of contemporary Chinese art’

    Directory of Open Access Journals (Sweden)

    Paul Gladston

    2014-06-01

    Full Text Available In this article, I shall seek to offer an ethically/politically focused critique of exceptionalist accounts of the development of contemporary Chinese art. I shall begin by giving a brief overview of thinking associated with the concept of contemporaneity. I shall then go on to analyze critically an essay by the historian and curator Gao Minglu, which asserts that contemporary Chinese art is open to localized Chinese interpretative perspectives separate from those of internationally dominant postmodernist discourses. In analyzing Gao’s essay, I shall not only argue that its exceptionalist account of the significance of contemporary Chinese art relies on highly selective readings of historical ‘fact’, but also that it is theoretically contradictory/inconsistent and therefore unsustainable as a categorical truth claim. I shall then conclude by examining the ethical/political implications of Gao’s exceptionalist account of the significance of contemporary Chinese art as well as advancing some first thoughts towards a general critique of contemporaneity.

  2. Solution of Contact Problems for Nonlinear Gao Beam and Obstacle

    Directory of Open Access Journals (Sweden)

    J. Machalová

    2015-01-01

    Full Text Available Contact problem for a large deformed beam with an elastic obstacle is formulated, analyzed, and numerically solved. The beam model is governed by a nonlinear fourth-order differential equation developed by Gao, while the obstacle is considered as the elastic foundation of Winkler’s type in some distance under the beam. The problem is static without a friction and modeled either using Signorini conditions or by means of normal compliance contact conditions. The problems are then reformulated as optimal control problems which is useful both for theoretical aspects and for solution methods. Discretization is based on using the mixed finite element method with independent discretization and interpolations for foundation and beam elements. Numerical examples demonstrate usefulness of the presented solution method. Results for the nonlinear Gao beam are compared with results for the classical Euler-Bernoulli beam model.

  3. Compendium of GAO’s Views on the Cost Saving Proposals of the Grace Commission. Volume 2. Individual Issue Analyses

    Science.gov (United States)

    1985-02-19

    fashion , linking it to other management processes such as budgeting and operational planning. III. GAO ASSESSMENT OF IMPLEMENTATION AUTHORITY...research which private industy is able to conduct on its own. Past GAO work has illustrated the costs of duplica- tion. A 1982 GAO report on UMTA...could be increased approximately $4.9 million, over 3 years, if the average concessioner franchise fee were increased from 2 to 4 percent of gross

  4. Aviation Security: Urgent Issues Need to Be Addressed

    Science.gov (United States)

    1996-09-11

    This is the statement of Keith O. Fultz, Assistant Comptroller General, Resources, Community, and Economic Development Division, General Accounting Office (GAO), before the Subcommittee on Aviation, Committee on Transportation and Infrastructure, Hou...

  5. Report: EPA Managers Did Not Hold Supervisors and Project Officers Accountable for Grants Management

    Science.gov (United States)

    Report #2005-P-00027, September 27, 2005. Managers did not sufficiently hold supervisors and project officers accountable for grants management because there is no process to measure most grants management activity.

  6. Leading for Instructional Improvement in the Context of Accountability: Central Office Leadership

    Science.gov (United States)

    Rigby, Jessica Goodman; Corriell, Rebecca; Kuhl, Katie J.

    2018-01-01

    This case was written to help prepare central office leaders who are expected to design systems and lead toward instructional improvement in the context of both educational accountability and implementation of standards with increased rigor. The intent of this case study is to encourage educators to examine the complex and multiple challenges of…

  7. GAOS: Spatial optimisation of crop and nature within agricultural fields

    NARCIS (Netherlands)

    Bruin, de S.; Janssen, H.; Klompe, A.; Lerink, P.; Vanmeulebrouk, B.

    2010-01-01

    This paper proposes and demonstrates a spatial optimiser that allocates areas of inefficient machine manoeuvring to field margins thus improving the use of available space and supporting map-based Controlled Traffic Farming. A prototype web service (GAOS) allows farmers to optimise tracks within

  8. Aviation Security: Technology's Role in Addressing Vulnerabilities

    Science.gov (United States)

    1996-09-19

    This is the statement of Keith O. Fultz, Assistant Comptroller General, Resources, Community, and Economic Development Division, General Accounting Office (GAO), before the Committee on Science, House of Representatives, on the serious vulnerabilitie...

  9. Terrorism and Drug Trafficking: Technologies for Detecting Explosives and Narcotics

    Science.gov (United States)

    1996-09-01

    The General Accounting Office (GAO) examined information on explosives and narcotics detection technologies that are available or under development. This report discusses (1) funding for those technologies, (2) characteristics and limitations of avai...

  10. Nuclear Energy: Compendium of relevant GAO products on regulation, health, and safety

    International Nuclear Information System (INIS)

    1986-01-01

    This report presents findings, conclusions, and recommendations in the areas of (1) protecting worker health and safety, (2) planning for nuclear emergencies and coordinating response mechanisms in the event of a serious nuclear accident, (3) ensuring the safe design of facilities, and (4) monitoring the environment. GAO points out that impaired organizational independence of the oversight function, a lack of headquarters authority, and the decentralized nature of the oversight activities may constitute serious problems over the long term. More recent GAO work indicates that organizational independence of the oversight function may still be a problem area and is likely to receive increased scrutiny in the aftermath of the Chernobyl nuclear reactor accident in the Soviet Union

  11. 14 CFR 1261.400 - Scope of subpart.

    Science.gov (United States)

    2010-01-01

    ..., and referral to the General Accounting Office (GAO), and/or to the Department of Justice (DJ) for... as to which there is an indication of fraud, the presentation of a false claim, or misrepresentation...

  12. Integrating Electronic Reverse Auctions into Defense Procurement: Exploratory Research on Opportunities, Issues, Processes, Risks, and Cultural Implications

    Science.gov (United States)

    2009-12-18

    Kuwait to Warren Buffet . His point was that critics look at multiple Kuwaiti businesses with the same owner and think automatically that owners...rpfkbpp=C=mr_if`=mlif`v - 78 - k^s^i=mlpqdo^ar^qb=p`elli= = Eastern owners, like Warren Buffet , are far too concerned with bigger problems than to...Regulation FY Fiscal Year GAO Government Accountability Office (previously General Accounting Office) GSA General Services Agency

  13. Air Traffic Control: Immature Software Acquisition Processes Increase FAA System Acquisition Risks

    Science.gov (United States)

    1997-03-01

    The General Accounting Office (GAO) at the request of Congress reviewed (1) : the maturity of Federal Aviation Administration's (FAA's) Air Traffic Control : (ATC) modernization software acquisition processes, and (2) the steps/actions : FAA has unde...

  14. Student Loans and Foreign Schools: Assessing Risks Could Help Education Reduce Program Vulnerability. Report to Congressional Addressees.

    Science.gov (United States)

    Ashby, Cornelia M.

    Recent events have increased concerns about the potential for fraud in student loan programs related to loans for U.S. residents attending foreign schools. In 2002 the Office of Special Investigations of the General Accounting Office (GAO) created a fictitious foreign school that the Department of Education subsequently certified as eligible to…

  15. 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...

  16. Metagenomics and in situ analyses reveal Propionivibrio spp. to be abundant GAO in biological wastewater treatment systems

    DEFF Research Database (Denmark)

    McIlroy, Simon Jon; Albertsen, Mads; Stokholm-Bjerregaard, Mikkel

    Enhanced biological phosphorus removal (EBPR) is widely applied for phosphorus removal from wastewater. The process relies on polyphosphate-accumulating organisms (PAOs) that are able to take up phosphorus in excess of what is needed for growth. However, glycogen-accumulating organisms (GAOs) may...... reduce the EBPR efficiency as they compete for substrates with PAOs, but do not store excess polyphosphate. “Candidatus Accumulibacter” is widely considered to be the important PAO. In this study a laboratory scale sequencing batch reactor was operated for EBPR for the enrichment of “Ca. Accumulibacter......”. Applying the PAOmix probe set, routinely applied to target the “Ca. Accumulibacter”, suggested a PAO enrichment of 70% of the biovolume by FISH. Known GAOs were detected in low abundance with FISH (PAO and GAO...

  17. DOD Financial Management: Greater Visibility Needed to Better Assess Audit Readiness for Property, Plant, and Equipment

    Science.gov (United States)

    2016-05-01

    with U.S. generally accepted accounting principles and establish and maintain effective internal control over financial reporting and compliance with... Accountability Office Highlights of GAO-16-383, a report to congressional committees May 2016 DOD FINANCIAL MANAGEMENT Greater Visibility... Accounting Standards Advisory Board FIAR Financial Improvement and Audit Readiness IUS internal-use software NDAA National Defense Authorization Act

  18. 4 CFR 5.1 - Pay.

    Science.gov (United States)

    2010-01-01

    ... 4 Accounts 1 2010-01-01 2010-01-01 false Pay. 5.1 Section 5.1 Accounts GOVERNMENT ACCOUNTABILITY OFFICE PERSONNEL SYSTEM COMPENSATION § 5.1 Pay. (a) Pay principles. Pay of the employees of GAO shall be fixed by the Comptroller General consistent with the principles that— (1) There be equal pay for work of...

  19. 4 CFR 83.17 - Fees.

    Science.gov (United States)

    2010-01-01

    ... 4 Accounts 1 2010-01-01 2010-01-01 false Fees. 83.17 Section 83.17 Accounts GOVERNMENT ACCOUNTABILITY OFFICE RECORDS PRIVACY PROCEDURES FOR PERSONNEL RECORDS § 83.17 Fees. (a) Generally, GAO's policy... discretion may charge a fee when the cost for copying the record (at a rate of 20 cents per page) would be in...

  20. Nd3-xBixFe4GaO12 (x = 2, 2.5 films on glass substrates prepared by MOD method

    Directory of Open Access Journals (Sweden)

    Yoshida T.

    2014-07-01

    Full Text Available We studied Nd3-XBiXFe4GaO12 films to obtain perpendicular magnetic anisotropy as well as large Faraday effect. NdBi2Fe4GaO12 (Bi2:NIGG and Nd0.5Bi2.5Fe4GaO12 (Bi2.5:NIGG films were obtained on Nd2BiFe4GaO12 (Bi1:NIGG layer prepared on glass substrates by metal-organic decomposition (MOD method. Bi2:NIGG and Bi2.5:NIGG films showed large Faraday rotation angles of 7.5 and 10.5 degree/µm, at a wavelength of 520 nm, respectively. Those films have perpendicular magnetic anisotropy with a coercivity of 350 Oe and a saturation magnetic field of 730 Oe.

  1. 4 CFR 25.11 - Photographs for news, advertising, or commercial purposes.

    Science.gov (United States)

    2010-01-01

    ... 4 Accounts 1 2010-01-01 2010-01-01 false Photographs for news, advertising, or commercial purposes... GOVERNMENT ACCOUNTABILITY OFFICE BUILDING AND ON ITS GROUNDS § 25.11 Photographs for news, advertising, or commercial purposes. Photographs may be taken in the GAO Building only with the approval or authorization of...

  2. DOD Financial Management: Significant Efforts Still Needed for Remediating Audit Readiness Deficiencies

    Science.gov (United States)

    2017-02-01

    DOD FINANCIAL MANAGEMENT Significant Efforts Still Needed for Remediating Audit Readiness Deficiencies Report to...Accountability Office Highlights of GAO-17-85, a report to congressional committees February 2017 DOD FINANCIAL MANAGEMENT Significant Efforts Still...actions to address the IPAs’ recommendations. Office of Management and Budget (OMB) guidance and the Department of Defense’s (DOD) Financial

  3. Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Navy Club of the United States of America for Fiscal Year 1998

    National Research Council Canada - National Science Library

    2000-01-01

    As requested, the General Accounting Office (GAO) reviewed the audit report covering the financial statements of the Navy Club of the United States of America, a federally chartered corporation, for the fiscal year ended July 31, 1998...

  4. Trends in federal and state highway investment

    Science.gov (United States)

    2003-06-18

    In response to Congressional request the U.S. General Accounting Office (GAO) reviewed data from Federal Highway Administration 's Highway Statistics for the period from 1982 through 2001, adjusting expenditures to 2001 dollars to (1) identify overal...

  5. Evaluating the Effectiveness of Navy Medical Corps Accession Programs

    Science.gov (United States)

    2012-03-01

    GAO General Accounting Office GME Graduate Medical Education GMO General Medical Officer GPA Grade Point Average xiv HPLRP Health...supersede, or automatically promote, to O-3. At this juncture, a student will begin internship training, followed by a General Medical Officer ( GMO ) or...medical students will not complete a GMO or FS tour, and they will instead continue on through residency and fellowship training. This is commonly

  6. Transportation Infrastructure: Managing the Costs of Large-Dollar Highway Projects

    Science.gov (United States)

    1997-02-01

    The General Accounting Office (GAO) was requested to assess the effectiveness of the Federal Highway Administration's (FHWA's) oversight of the costs of large-dollar highway and bridge projects (those with a total estimated cost of over $100 million)...

  7. 76 FR 31017 - Advisory Group to the Internal Revenue Service Tax Exempt and Government Entities Division (TE/GE...

    Science.gov (United States)

    2011-05-27

    ... Government Accountability Office (GAO) Report to Congressional Requesters Entitled ``Social Security... site. Indian Tribal Governments: --Supplemental Report on the Implementation of Tribal Economic Development Bonds Under the American Recovery and Reinvestment Act of 2009. --Survey of Issues Requiring...

  8. Sexual Exploitation of Children--A Problem of Unknown Magnitude. Report to the Chairman, Subcommittee on Select Education, House Committee on Education and Labor.

    Science.gov (United States)

    Ahart, Gregory J.

    This report contains the results of an extensive literature search by the General Accounting Office (GAO) on the subject of teenage prostitution and child pornography and federal, state and local efforts to deal with the problem. Also included are results of a survey of police departments and mayors' offices of the 22 largest U.S. cities and all…

  9. Financial Management: Education's Financial Management Problems Persist. Testimony before the Task Force on Education, Committee on the Budget, House of Representatives.

    Science.gov (United States)

    Jarmon, Gloria L.; Engel, Gary T.

    This document discusses the Department of Education's (DOE) fiscal year 1999 financial audit results; the relationship between the audit findings and the potential for waste, fraud, and abuse; and the results of the General Accounting Office's (GAO) review of the DOE's grantback account. The DOE's financial activity is important to the federal…

  10. 75 FR 36414 - Federal Travel Regulation (FTR); Directions for Reporting Other Than Coach-Class Accommodations...

    Science.gov (United States)

    2010-06-25

    ... GENERAL SERVICES ADMINISTRATION [Docket 2010-009; Sequence 3] Federal Travel Regulation (FTR); Directions for Reporting Other Than Coach-Class Accommodations for Employees on Official Travel AGENCY... Accountability Office (GAO) report, Premium Class Travel: Internal Control Weaknesses Governmentwide Led to...

  11. Persistent PlatformsThe DDG 51 Case

    Science.gov (United States)

    2015-09-30

    Retrieved from http://insidedefense.com Biernacki, P., & Waldorf, D. (1981). Snowball sampling : Problems and techniques of chain referral sampling ...indicators of successful shipbuilding practices (Government Accountability Office [GAO], 2009). This paper uses the “ snowball ” technique of data gathering

  12. North American Free Trade Agreement : coordinated operational plan needed to ensure Mexican trucks' compliance with U.S. standards

    Science.gov (United States)

    2001-12-01

    In response to concerns about the safety of Mexican trucks, the General Accounting Office (GAO) was asked to examine (1) the extent to which Mexican-domiciled commercial trucks are likely to travel beyond U.S. border commercial zones once the border ...

  13. 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...

  14. 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,…

  15. Airport and Airway Trust Fund: Issues Related to Determining How Best to Finance FAA

    Science.gov (United States)

    1997-02-05

    In December 1996, the General Accounting Office (GAO) reported to Congress on : the status of the Airport and Airway Trust Fund (Trust Fund) and on a proposal : by a coalition of the nation's largest airlines to replace the tax on domestic : airline ...

  16. 48 CFR 3433.101 - Definitions.

    Science.gov (United States)

    2010-10-01

    ... GENERAL CONTRACTING REQUIREMENTS PROTESTS, DISPUTES, AND APPEALS Protests 3433.101 Definitions. Filed, as... Accounting Office (GAO), or the General Services Administration Board of Contract Appeals (GSBCA). ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Definitions. 3433.101...

  17. Consumer Products Advertised to Save Energy--Let the Buyer Beware.

    Science.gov (United States)

    1981-07-24

    AD-AL06 653 GENERAL ACCOUNTING OFFICE WASHINGTON DC HUMAN RESOUR--ETC F/G 5/3 CONSUMER PRODUCTS ADVERTISED TO SAVE ENERGY--LET THE BUYER BEWA-ETC...COMPTROLLER GENERAL’S CONSUMER PRODUCTS ADVERTISED REPORT TO THE CONGRESS TO SAVE ENERGY- - LET THE BUYER BEWARE D IG E ST In efforts to reduce energy costs...and comparable, GAO believes that the best ad- vice for consumers is "let the buyer beware." (See p. 42.) F’TC ’S COMMENTS FTC said that GAO

  18. Efficacy of Chinese herbal medicine Zengru Gao to promote breastfeeding: a multicenter randomized controlled trial.

    Science.gov (United States)

    Wang, Shuaishuai; Zhang, Chi; Li, Cuishan; Li, Daocheng; He, Ping; Su, Zhaojuan; Li, Yanling; Ding, Yiling; Lu, Aiping

    2018-02-06

    Breastfeeding is recommended worldwide but not fully practiced. The first week after childbirth is regarded as a critical period for increasing breast milk production. The aim of the study was to investigate whether Chinese herbal medicine Zengru Gao would result in more women breastfeeding in the first week after childbirth. A multicenter randomized controlled trial was conducted of 588 mothers considering breastfeeding in China. Among the mothers of the intervention group, the intervention included Chinese herbal medicine Zengru Gao; among those of the control group, it did not. Primary outcomes were the percentages of fully and partially breastfeeding mothers. Secondary outcome was baby's daily formula intake. At 3 d and 7 d after delivery, significant differences were found in favour of Zengru Gao group on the percentage of full/ partial breastfeeding (Z = - 3.0037, p = 0.0027). At day 7, the percentage of full/ partial breastfeeding of the active group increased to 71.48%/20.70% versus 58.67%/30.26% in the control group, the differences remained significant (Z = - 3.0037, p = 0.0027). No statistically significant differences were detected on primary measures at 1 d. While intake of formula differed between groups at 1 d and 3 d, this difference did not achieve statistical significance, but this difference was apparent by 7 d (55.45 ± 115.39 ml/day vs 90.66 ± 153.89 ml/day). In conclusion, Chinese Herbal medicine Zengru Gao enhanced breastfeeding success during one week postpartum. The approach is acceptable to participants and merits further evaluation. ChiCTR-IPR-15007376 , December 11, 2015.

  19. 78 FR 46779 - Federal Acquisition Regulation; Federal Acquisition Circular 2005-69; Introduction

    Science.gov (United States)

    2013-08-01

    ... recommendations from the Government Accountability Office Report GAO-09-374, Better Performance Information Needed... requirements on small business. Item IV--Repeal of Sunset for Certain Protests of Task and Delivery Order... treated as designated countries. In acquisitions that are covered by the World Trade Organization...

  20. FAA Training. Continued Improvements Needed in FAA's Controller Field Training Program. Report to Congressional Requesters.

    Science.gov (United States)

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

    Having examined the Federal Aviation Administration's (FAA) current program for providing field training to developmental and full-performance-level air traffic controllers, the General Accounting Office (GAO) recommends ensuring that FAA and contractor personnel are providing training consistently and uniformly. Further changes needed to ensure…

  1. 4 CFR 21.14 - Request for reconsideration.

    Science.gov (United States)

    2010-01-01

    ... GOVERNMENT ACCOUNTABILITY OFFICE GENERAL PROCEDURES BID PROTEST REGULATIONS § 21.14 Request for... reconsideration of a bid protest decision. GAO will not consider a request for reconsideration that does not... deemed warranted, specifying any errors of law made or information not previously considered. (b) A...

  2. 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...

  3. 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...

  4. Science-Based Recommendations to Prevent or Reduce Potential Exposure to Biological, Chemical, and Physical Agents in Schools.

    Science.gov (United States)

    Shendell, Derek G.; Barnett, Claire; Boese, Stephen

    2004-01-01

    The US General Accounting Office (GAO) documented generally poor conditions of school facilities in the early 1990s. Previous papers examined, for time intervals ending before 2002, relationships between education facility indoor air and environmental quality (IEQ), including adequate ventilation, and occupant health and productivity. Research on…

  5. Purchases of Degrees from Diploma Mills.

    Science.gov (United States)

    Cramer, Robert J.

    In response to a request from the Permanent Subcommittee on Investigations of the Senate Committee on Governmental Affairs, the General Accounting Office (GAO) investigated issues concerning the proliferation of "diploma mills," which sell bogus academic degrees based on "life experience" or substandard or negligible work.…

  6. Understanding the Cost and Quality of Military-Related Education Benefit Programs

    Science.gov (United States)

    2013-01-01

    2002; Stanley, 2003). Evidence also suggests that a similar pro- gram in Canada led to large increases in college attainment ( Lemieux and Card, 2001...U.S. Government Accountability Office, GAO-10-948T, 2010. Lemieux , Thomas, and David Card, “Education, Earnings, and the Canadian GI Bill,” The

  7. 32 CFR Appendix A to Part 295 - For Official Use Only (FOUO)

    Science.gov (United States)

    2010-07-01

    ... FOUO Information A. During Duty Hours During normal working hours, records determined to be FOUO shall... governmental interest will be jeopardized by its release. C. Historical Papers Records such as notes, working... Accounting Office Access to Records”. Records released to the Congress or GAO should be reviewed to determine...

  8. School Safety: Promising Initiatives for Addressing School Violence. Report to the Ranking Minority Member, Subcommittee on Children and Families, Committee on Labor and Human Resources, U.S. Senate.

    Science.gov (United States)

    General Accounting Office, Washington, DC. Health, Education, and Human Services Div.

    This report presents findings of a study, conducted by the United States General Accounting Office (GAO), that investigated programs used by schools to curb violence. Specifically, the study examined four promising school-based violence-prevention programs. Data were obtained from: (1) interviews with violence-prevention program directors, federal…

  9. Needle in a Haystack? Seeking Causal Evidence about Using STEM Experts to Improve Student Outcomes

    Science.gov (United States)

    Gamse, Beth C.; Martinez, Alina; Bozzi, Laurie

    2015-01-01

    In today's technological and global society, STEM disciplines are viewed as fundamental to the nation's economic growth and prosperity. Employment opportunities in STEM fields have increased at a faster rate than in non-STEM fields (Government Accounting Office [GAO], 2006). Additionally, many professions--once perceived not to require STEM…

  10. Health Care Fraud: Characteristics, Sanctions, and Prevention. Briefing Report to the Honorable William V. Roth, Jr., U.S. Senate.

    Science.gov (United States)

    General Accounting Office, Washington, DC. Accounting and Financial Management Div.

    At the request of Senator William Roth, Jr., the General Accounting Office (GAO) reviewed Medicare and Medicaid fraud investigations that agency inspectors general referred to the Department of Justice for prosecution to identify characteristics of alleged fraud against the government and to determine actions taken against those caught defrauding…

  11. A Critical Review of the Oversight Role of the Office of the Auditor-General in Financial Accountability

    Directory of Open Access Journals (Sweden)

    Ogochukwu Nzewi

    2014-03-01

    Full Text Available Accountability is the very essence of the Constitution of the Republic of South Africa (Act No. 108 of 1996. In this regard, the Auditor-General of South Africa (AGSA as the supreme audit institution of the Republic of South Africa plays an important oversight role of promoting financial accountability in government. The purpose of this article is to examine the challenges facing the office of the Auditor-General in executing its oversight role of promoting financial accountability in the sphere of provincial government. Information and sources for this article was gathered through literature review. The article gives some background on the establishment and rationale of Supreme Audit Institutions (SAI. It explores some policy framework that informs public finance management in the Republic of South Africa, establishing the role of the AGSA within this purview. Based on the data gathered through literature review, the key challenges facing the office of the Auditor-General are discussed. Finally, possible solutions are recommended to the challenges that were identified.

  12. 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.

  13. 32 CFR 169a.21 - Reporting requirements.

    Science.gov (United States)

    2010-07-01

    ... Accounting Office (GAO), OSD, and others. The CAMIS is divided into two parts. Part I contains data on CAs... activity by the most efficient Government organization; a statement indicating the life of the contract... contractors during the preceding fiscal year, include the estimated number of work years for the in-house...

  14. Welfare Reform: Work-Site-Based Activities Can Play an Important Role in TANF Programs. Report to Congressional Requesters.

    Science.gov (United States)

    Fagnoni, Cynthia M.

    The General Accounting Office (GAO) examined worksite-based activities currently in place to help recipients of Temporary Assistance for Needy Families (TANF) develop the skills required for successful transition to unsubsidized employment. Data were collected from the following sources: (1) data reported by states to the Department of Health and…

  15. Bureau of Indian Affairs Schools: New Facilities Management Information System Promising, but Improved Data Accuracy Needed.

    Science.gov (United States)

    General Accounting Office, Washington, DC.

    A General Accounting Office (GAO) study evaluated the Bureau of Indian Affairs' (BIA) new facilities management information system (FMIS). Specifically, the study examined whether the new FMIS addresses the old system's weaknesses and meets BIA's management needs, whether BIA has finished validating the accuracy of data transferred from the old…

  16. 22 CFR 505.10 - Disclosure to third parties.

    Science.gov (United States)

    2010-04-01

    .... If a person requests another person's file, he or she must present a signed statement from the person... to the National Archives. For the preservation of records of historical value, according to 44 U.S.C... the committee or subcommittee. (10) Disclosure to the General Accounting Office (GAO). For matters...

  17. Human Capital: A Self-Assessment Checklist for Agency Leaders. Version 1.

    Science.gov (United States)

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

    This document presents and discusses a self-assessment checklist that the General Accounting Office (GAO) developed to enable agency leaders to examine their human capital efforts through a process consisting of the following stages: analyze and plan; implement change; and evaluate and continuously improve. The preface defines the term "human…

  18. 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.

  19. Whistleblower Protection: DOD Needs to Enhance Oversight of Military Whistleblower Reprisal Investigations

    Science.gov (United States)

    2015-05-01

    WHISTLEBLOWER PROTECTION DOD Needs to Enhance Oversight of Military Whistleblower Reprisal Investigations Report...00-2015 to 00-00-2015 4. TITLE AND SUBTITLE Whistleblower Protection: DOD Needs to Enhance Oversight of Military Whistleblower Reprisal...Government Accountability Office Highlights of GAO-15-477, a report to congressional requesters May 2015 WHISTLEBLOWER PROTECTION DOD

  20. Welfare Reform: Progress in Meeting Work-Focused TANF Goals. Testimony before the Subcommittee on Human Resources, Committee on Ways and Means, House of Representatives.

    Science.gov (United States)

    Fagnoni, Cynthia M.

    The General Accounting Office (GAO) examined progress in meeting work-focused goals of the Temporary Assistance for Needy Families (TANF) program. The following issues were considered: (1) states' progress in implementing TANF; (2) the status of families who have left welfare; (3) the characteristics of adults currently receiving TANF; (4) states'…

  1. Welfare Reform: With TANF Flexibility, States Vary in How They Implement Work Requirements and Time Limits. Report to the Chairman, Subcommittee on Human Resources, Committee on Ways and Means, House of Representatives.

    Science.gov (United States)

    General Accounting Office, Washington, DC.

    In this report, the General Accounting Office (GAO) examined how different states are implementing the work requirements and time limits called for by the Temporary Assistance for Needy Families (TANF) program. Data were collected from site visits in 4 states, telephone interviews with TANF officials in 8 additional states, and a survey…

  2. Medicare: Comparison of Catastrophic Health Insurance Proposals--An Update. Briefing Report to the Chairman, Select Committee on Aging, House of Representatives.

    Science.gov (United States)

    General Accounting Office, Washington, DC. Div. of Human Resources.

    This document updates a recent report by the General Accounting Office (GAO) which compared Medicare catastrophic health insurance proposals. The update includes H.R. 2470, as passed by the House of Representatives and S. 1127, as reported by the Senate Committee on Finance. An introduction explains the roles of Medicare, Medicaid, the Veterans…

  3. 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...

  4. 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...

  5. An Overview of the WIN Program: Its Objectives, Accomplishments, and Problems.

    Science.gov (United States)

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

    The Work Incentive (WIN) program is supposed to help recipients of Aid to Families with Dependent Children (AFDC) to get jobs through a program of training, work experience, and employment while reducing the cost of the AFDC program. Because of concerns raised about the program, the Government Accounting Office (GAO) assessed the program to…

  6. Welfare: Issues to Consider in Assessing Proposals for Reform. Briefing Report to the Honorable William V. Roth, Jr., United States Senate.

    Science.gov (United States)

    General Accounting Office, Washington, DC. Div. of Human Resources.

    This report provides an overview of research findings on major Federal welfare system design issues. The report is based on: a review of 100 major welfare studies completed since 1975; interviews with Federal, State, and local welfare officials; the results of the General Accounting Office's (GAO) welfare work; and an analysis of the Census…

  7. Child Welfare and Juvenile Justice: Several Factors Influence the Placement of Children Solely To Obtain Mental Health Services.

    Science.gov (United States)

    General Accounting Office, Washington, DC.

    Recent reports have documented how some parents choose to place their children in the child welfare or juvenile justice systems in order to obtain the mental health services that their children need. Senators Susan Collins and Joseph Lieberman of the Senate Committee on Governmental Affairs asked the General Accounting Office (GAO) to testify on:…

  8. Proprietary Schools. Millions Spent To Train Students for Oversupplied Occupations. Report to the Chairman, Subcommittee on Human Resources, Committee on Government Reform and Oversight, House of Representatives.

    Science.gov (United States)

    General Accounting Office, Washington, DC. Health, Education, and Human Services Div.

    The General Accounting Office (GAO) examined the extent to which the financial aid provided under Title IV of the Higher Education Act to students enrolled in proprietary schools is being spent to train individuals for demand occupations. Job opening projections in 12 states were used to estimate job demand, the National Center for Education…

  9. 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...

  10. 14 CFR 1261.417 - Referral to Department of Justice (DJ) or General Accounting Office (GAO).

    Science.gov (United States)

    2010-01-01

    ..., and expenses; or (iv) An audited balance sheet of a corporate debtor. (4) Reasons for credit data... case NASA will furnish such information as it can develop concerning the identity and address of the...

  11. Defense AT and L. Volume 44, Number 2

    Science.gov (United States)

    2015-04-01

    millennials to connect with the orga- nization and to share a sense of responsibility. Warren Buffet on Integrity In the book, “The Warren Buffet CEO...often does not assign a single point of contact for a pursuit; there is no “one person” accountable , other than the program director, to win the...Reports demonstrate that the use of LPTA has increased significantly in recent years. According to the Government Accountability Office (GAO), between

  12. 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...

  13. Key Aspects of the Federal Direct Loan Program's Cost Estimates: Department of Education. Report to Congressional Requesters.

    Science.gov (United States)

    Calbom, Linda M.; Ashby, Cornelia M.

    Because of concerns about the Department of Education's reliance on estimates to project costs of the William D. Ford Federal Direct Loan Program (FDLP) and a lack of historical information on which to base those estimates, Congress asked the General Accounting Office (GAO) to review how the department develops its cost estimates for the program,…

  14. A New Look through the Glass Ceiling: Where Are the Women? The Status of Women in Management in Ten Selected Industries.

    Science.gov (United States)

    Dingell, John D.; Maloney, Carolyn B.

    The General Accounting Office (GAO) analyzed Current Population Survey (CPS) data for 1995-2000 to assess the situation of women managers in 10 industries that employ over 70 percent of women workers. Despite a sense of continued progress toward gender equality in the workplace, in the 10 industries employing 71 percent of United States (US) women…

  15. An Overview. High Risk Series.

    Science.gov (United States)

    General Accounting Office, Washington, DC.

    This report provides an overview of efforts undertaken by the U.S. General Accounting Office (GAO) in 1990 to review and report on federal program areas its work identified as high risk because of vulnerabilities to waste, fraud, abuse, and mismanagement. It reviews the current status of efforts to address these concerns. The six categories of…

  16. 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...

  17. ADDRESSING THE DEFICIT: Updating the Budgetary Implications of Selected GAO Work

    Science.gov (United States)

    1996-06-01

    DGPS DI DLA DOD DOE DOT DUR EDWAA EM EPA FAIR FAA FAS FDIC FHWA FY GAO GSA HACCP HCFA HHS HMO HUD IDB IFAD INS IRS JCT...Marti, the broadcasts are constantly and effectively jammed , USIA’S research data shows that, mainly as a result of the jamming , the number of Cubans...hours (from 3:30 am to 8:00 am), but Cuban jamming also expanded. In an attempt to overcome jamming , TV Marti has plans to convert from VHF to UHF

  18. Information Technology: Opportunities for Improving Acquisitions and Operations

    Science.gov (United States)

    2017-04-01

    1GAO, Federal Chief Information Officers : Opportunities Exist to Improve Role in Information Technology Management, GAO-11-634...approach and a collaborative relationship among agency executives (e.g., Chief Financial Officer and agency component leadership) had stopped 45...executives, including Chief Financial Officers and executives of major bureaus and component agencies for whom the technology is serving, to ensure that

  19. Cyberwarfare and Operational Art

    Science.gov (United States)

    2017-05-25

    Electronic Attack EMS Electro Magnetic Spectrum FM Field Manual FSB Federal Security Service (Russian Federation) GAO General Accounting Office GRU...Warfare, (Cambridge, MA: O’Reilly Media Inc., 2012), 74. 2 "The Bombe developed in Bletchley by Turing and Welshman and Babbage - all luminaries of...cyberspace domain’s fundamental characteristics. First, cyberspace requires the Electro Magnetic Spectrum ( EMS ) to propagate efficiently. Second

  20. DoD Cybersecurity Weaknesses as Reported in Audit Reports Issued From August 1, 2015 Through July 31, 2016 (REDACTED)

    Science.gov (United States)

    2016-12-13

    INFORMATION TECHNOLOGY , GOVERNMENT ACCOUNTABILITY OFFICE SUBJECT: DoD Cybersecurity Weaknesses as Reported in Audit Reports Issued From August...The Air Force Audit Agency recommended that the Air Force Reserve officials direct AFRC personnel to implement a standard process to ensure continued...those products and systems throughout the system development life cycle. The DoD audit community and the GAO reported configuration management

  1. 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.

  2. 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...

  3. Inspection of the Armed Forces Retirement Home

    Science.gov (United States)

    2014-07-23

    or items on the do not buy list. However, after reviewing the purchase card and convenience check transaction logs, the DoD IG Inspection Team...Contract Management Overall Assesment Since 2004, AFRH and the Treasury Franchise Fund’s BPD Administrative Resource Center have been partnered by an...Abbreviations FISMA Federal Information Security Management Act FLRB Franchise Labor and Relations Branch GAO Government Accountability Office GSA General

  4. Defense Business Transformation: DOD Should Improve Its Planning with and Performance Monitoring of the Military Departments

    Science.gov (United States)

    2016-12-01

    transformation as high risk in 2005 because DOD had not taken steps to achieve business reform on a strategic , department-wide basis. This report (1...Government Accountability Office Highlights of GAO-17-9, a report to congressional addresses December 2016 DEFENSE BUSINESS TRANSFORMATION DOD Should... strategic or business transformation plans, but DOD has not coordinated with the military departments to align their strategic planning efforts for

  5. United States Marine Corps Cost Reduction and the Joint Battle Command Platform

    Science.gov (United States)

    2013-09-01

    2013) ...................... 20   Figure 4.   Hierarchical multi- level representation of the JBC-P FoS capability areas and metrics (After Han et...Technician FY Fiscal Year GAO Government Accountability Office GCE Ground Combat Element GOTS Government off the Shelf HMMWV High...widely dispersed units across the battlefield (HQMC, 2013). This control is desired to be extended down to the company level and below. The vision

  6. Understanding Return on Investment for Data Center Consolidation

    Science.gov (United States)

    2013-09-01

    Channel over Ethernet FDCCI Federal Data Center Consolidation Initiative GAO Government Accountability Office GDA Government Directed Actions GIG ...to judge how each stakeholder group will benefit from it. Such measures as lower risk, greater control, better economies of scale, better utilization...NMS product by Kratos Networks called Neural Star to manage the Global Information Grid ( GIG ) (Kratos, 2013). DISA uses Neural Star as the primary

  7. The Naval Aviation Enterprise Type/Model/Series Team and Its Effect on AH-1W Readiness

    Science.gov (United States)

    2012-03-23

    Team Structure 28 9 Current Readiness Process The Current Readiness Process assesses the readiness metrics, or Key Performance Indicators ( KPIs ...CR CFT and the Marine Corps leadership to shift resources to close the gap. Aircraft Readiness Aircraft availability is one of the KPIs that the T...Commandant of Aviation DRRS Defense Readiness Reporting System FMC Full Mission Capable GAO General Accounting Office GSE Ground Support Equipment KPI

  8. 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...

  9. Recent Trends in the Adequacy of Nuclear Plant Decommissioning Funding

    International Nuclear Information System (INIS)

    Williams, D. G.

    2002-01-01

    Concerned about the potential cost and sufficiency of funds to decommission the nation's nuclear power plants, the Congress asked the U.S. General Accounting Office (GAO) to assess the adequacy, as of December 31, 1997, of electric utilities'; funds to eventually decommission their plants. GAO's report (GAO/RCED-99-75) on this issue addressed three alternative assumption scenarios--baseline (most likely), optimistic, and pessimistic; and was issued in May 1999. This paper updates GAO's baseline assessment of fund adequacy in 1997, and extends the analysis through 2000. In 2000, we estimate that the present value cost to decommission the nation's nuclear plants is about $35 billion; utility fund balances are about $29 billion. Both our two measures of funding adequacy for utilities are on average not only much above ideal levels, but also overall have greatly improved since 1997. However, certain utilities still show less than ideal fund balances and annual contributions. We suggest that the range of these results among the individual utilities is a more important policy measure to assess the adequacy of decommissioning funding than is the funding adequacy for the industry as a whole

  10. VA Health Care: Processes to Evaluate, Implement, and Monitor Organizational Structure Changes Needed

    Science.gov (United States)

    2016-09-01

    their families , such as medallions and markers for headstones that signify veterans’ service. Page 3 GAO-16-803 VHA Organizational ... Research Oversight, and Chief Nursing Page 8 GAO-16-803 VHA Organizational Structure Officer. Also, the Chief Financial Officer and...VA HEALTH CARE Processes to Evaluate, Implement, and Monitor Organizational Structure Changes Needed Report to

  11. 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. ...

  12. Defense Acquisitions. Missile Defense Needs a Better Balance between Flexibility and Accountability

    National Research Council Canada - National Science Library

    Francis, Paul

    2007-01-01

    .... Congress requires GAO to assess MDA's progress annually. GAO's March 2007 report addressed MDA's progress during fiscal year 2006 and followed up on program oversight issues and the current status of MDA's quality assurance program...

  13. Business Case Analysis: Continuous Integrated Logistics Support-Targeted Allowance Technique (CILS-TAT)

    Science.gov (United States)

    2013-06-01

    mirrors the civilian equivalent of ERP . The Navy ERP program uses a product from SAP Corporation, the largest provider of ERP solutions in the world...the Navy ERP Enterprise Resource Planning FFG Guided Missile Frigates FY Fiscal Year xiv GAO Government Accountability Office ILS Integrated...suspension of the program since 2009, when the U.S. Navy began its transition to an enterprise resource planning ( ERP ) framework. We expect that by the

  14. 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...

  15. 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...

  16. Accounting Systems and the Electronic Office.

    Science.gov (United States)

    Gafney, Leo

    1986-01-01

    Discusses a systems approach to accounting instruction and examines it from the viewpoint of four components: people (titles and responsibilities, importance of interaction), forms (nonpaper records such as microfiche, floppy disks, hard disks), procedures (for example, electronic funds transfer), and technology (for example, electronic…

  17. 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...

  18. 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...

  19. 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...

  20. 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...

  1. Audit Report on Management Controls over the Use of Service Contracts at the Office of River Protection

    International Nuclear Information System (INIS)

    2009-01-01

    The Department of Energy's (Department) Office of River Protection (ORP) is responsible for the storage, treatment, and disposal of over 53 million gallons of highly radioactive waste from over 40 years of plutonium production at the Hanford Site. Because of the diversity, complexity, and large scope of its mission, coupled with its small staff, ORP told us that it has found it necessary to engage in service contracts to obtain consulting services, technical expertise, and support staff. Federal policy generally permits contractors to perform a wide range of support service activities, including, in most situations, the drafting of Government documents subject to the review and approval of Federal employees. Federal policy issued by the Office of Management and Budget, however, prohibits contractors from drafting agency responses to Congressional inquiries and reports issued by the Office of Inspector General and Government Accountability Office (GAO) because they are so closely related to the public interest and provide the appearance of private influence. To provide a majority of its needed services, ORP issued a Blanket Purchase Agreement to Project Assistance Corporation (PAC) in 2003. Through the Blanket Purchase Agreement, ORP acquired services in the areas of project management, risk assessment, program assessment, quality assurance, safety, cost and schedule estimating, budgeting and finance, and engineering. PAC has, in turn, subcontracted with various other firms to obtain some of the services needed by ORP. From 2005 to 2008, the total annual cost for the contract with PAC had grown from $4.7 million to $9.2 million. Because of the extent of the services provided and growing costs of the contract, we conducted this review to determine whether ORP appropriately administered its contract with the Project Assistance Corporation. Our review disclosed that, in some instances, ORP had not appropriately administered all work performed under the PAC contract

  2. Patriot Modernization: Oversight Mechanism Needed to Track Progress and Provide Accountability

    Science.gov (United States)

    2016-08-01

    2013 and 2021 for Patriot Ongoing Upgrades to Address Obsolescence Issues 19 Figure 5: Fielding Schedule and Breakdown of Total $827.6 Million in...upgrade efforts. To conduct this review, GAO examined Army and program documents including test plans and schedules . GAO also interviewed Department...are intended to improve the system’s performance, reliability, and communications as well as address obsolescence and sustainment issues. The figure

  3. 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...

  4. Plant landscape design and its social service function of Shanghai Qibao GaoXian Roof Garden Market

    Directory of Open Access Journals (Sweden)

    Dai Wenbin

    2017-02-01

    Full Text Available With the rapid development of urban social economy,the original green area of the cities has been decreasing continually. In order to meet the humanistic,natural and economic demands of the urban green space,this paper takes the Shanghai Qibao GaoXian Roof Garden Market as an example further studing the social service functions of the market such as leisure meeting,garden life,flower market,education on nature,festival exhibition and so on.

  5. 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...

  6. 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...

  7. 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…

  8. 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…

  9. 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...

  10. 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)

  11. 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...

  12. 消定膏治疗踝关节扭伤的临床观察%Clinical Observation on Treating Ankle Sprain with XiaoDingGao

    Institute of Scientific and Technical Information of China (English)

    王胡伟; 赵道洲; 张磊

    2011-01-01

    目的:观察消定膏外敷治疗踝关节扭伤的疗效.方法:将78名患者随机分为治疗组和对照组,治疗组用消定膏外敷,对照组用七叶皂苷钠凝胶外敷.结果:治疗组有效率为97.4%,对照组有效率为87.2%,2组相比差异有显著性意义(P<0.01).结论:消定膏外敷治疗踝关节扭伤疗效显著,无明显副作用.%Objective:To observe the efficacy of treaing ankle sprains with XiaoDingGao. Method:78 patients were randomly divided into two groups,the treatment group were treated with XiaoDingGao and the control group were treated with escin sodium gel.Result:The effective rate of the treatment group was 97.4%, more superior than the control group (effective rate was 87.2%), the differences between the two groups was significant (P<0.01).Conclusion:Treating ankle sprains with XiaoDingGao has significant effect and no significant side effects, it is worthy of further research and application.

  13. 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...

  14. 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 ...

  15. 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 ...

  16. The impacts on U.S. energy markets and the economy of reducing oil imports. Service report

    International Nuclear Information System (INIS)

    1996-09-01

    The General Accounting Office (GAO) has responded to a request from Representative John Kasich by requesting that the Energy Information Administration (EIA) use the National Energy Modeling System (NEMS) to estimate the cost to the U.S. economy of reducing oil imports. The analysis summarized by this paper focuses on two approaches toward a target reduction in oil imports: (1) a set of cases with alternative world crude oil price trajectories, and (2) two cases which investigates the use of an oil import fee

  17. Eesti ja hiina keel pärinevad ühest allikast : hiina keeleteadlane Gao Jingyi jätkab uurimistööd Eestis / Raimu Hanson

    Index Scriptorium Estoniae

    Hanson, Raimu, 1957-

    2009-01-01

    Hiina keeleteadlane Gao Jingyi on avaldanud raamatu, milles ta näitab, et hiina keel ning eesti keel ja teised läänemeresoome keeled mingil määral koos teiste uurali keeltega pärinevad ühisest allikast

  18. 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...

  19. DOD Business Systems Modernization: Progress Continues to Be Made in Establishing Corporate Management Controls, but Further Steps are Needed

    Science.gov (United States)

    2007-05-01

    Officer BEA business enterprise architecture BEP business enterprise priority BTA Business Transformation Agency CIO chief information...Board IT information technology ITIM Information Technology Investment Management framework NCES Net-Centric Enterprise Services OMB...18GAO, Information Technology Investment Management: A Framework for Assessing and Improving Process Maturity, GAO-04-394G (Washington, D.C.: March 2004

  20. Unity of Effort: Delineating Responsibility for Reconstruction and Stability Operations at the National Level

    Science.gov (United States)

    2010-06-11

    International Labour Organisation Office for the Coordination of Humanitarian Affairs Peacebuilding Support Office United Kingdom Cabinet Office... absentees numbered in the tens of thousands (GAO 2005b, 7). Additionally, the total number of forces is misleading because both the trained

  1. 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...

  2. 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...

  3. 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 ...

  4. 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...

  5. Contracting Data Analysis: Assessment of Government-Wide Trends

    Science.gov (United States)

    2017-03-01

    CONTRACTING DATA ANALYSIS Assessment of Government -wide Trends Report to Congressional Addressees March 2017...Office Highlights of GAO-17-244SP, a report to congressional addressees March 2017 CONTRACTING DATA ANALYSIS Assessment of Government -wide...Trends What GAO Found GAO’s analysis of government -wide contracting data found that while defense obligations to buy products and services

  6. 48 CFR 2913.301 - Governmentwide commercial purchase card.

    Science.gov (United States)

    2010-10-01

    ... Acts, and decisions of the Comptroller General and his predecessor, the Comptroller of the Treasury. (c) HCAs, administrative officers, and contracting officers are encouraged to review the GAO publication entitled Principles of Federal Appropriations Law. This document must be consulted when developing Office...

  7. 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...

  8. Breakthrough at NIF 'unlikely' in 2010

    Science.gov (United States)

    Harris, Margaret

    2010-05-01

    Hopes of reaching a milestone in fusion research by the end of 2010 have dimmed following a US government report that plays down the chances of an early breakthrough and sharply criticizes management of the 4bn National Ignition Facility (NIF). In the report, officials from the Government Accountability Office (GAO) state that ignition - fusion's "break-even" point - is "unlikely" to occur at the laser-fusion lab this year and that "significant scientific and technical challenges" could delay or even prevent the facility from achieving ignition by 2012.

  9. Science, Technology, Engineering, and Mathematics Education: Strategic Planning Needed to Better Manage Overlapping Programs across Multiple Agencies. Report to Congressional Requesters. GAO-12-108

    Science.gov (United States)

    Scott, George A.

    2012-01-01

    Science, technology, engineering, and mathematics (STEM) education programs help to enhance the nation's global competitiveness. Many federal agencies have been involved in administering these programs. Concerns have been raised about the overall effectiveness and efficiency of STEM education programs. GAO examined (1) the number of federal…

  10. 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...

  11. 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...

  12. Raman-scattering results from Y1-xCaxSr2Cu2GaO7

    International Nuclear Information System (INIS)

    Salamon, D.; Liu, R.; Klein, M.V.; Groenke, D.A.; Poeppelmeier, K.R.; Dabrowski, B.; Han, P.D.; Payne, D.A.

    1993-01-01

    We present a Raman-scattering study of Y 1-x Ca x Sr 2 Cu 2 GaO 7 for both the x=0 parent compound and doped compositions with x=0.25 and x=0.40. Extrapolation from YBa 2 Cu 3 O 7-d and other cuprates allows us to assign many of the Raman-active phonon modes in the x=0 material, as well as identify a two-magnon scattering peak, a second-order phonon scattering peak, and a Raman continuum out to 4000 cm -1 . Despite compositional inhomogeneities, the doped superconducting samples show some of the same low-energy phonon features as the x=0 material. There is, however, a doping-dependent shift in the positions of features in the 500--700 cm -1 range, possibly due to Ca locating on Sr sites instead of Y sites. The relative intensities of the phonon peaks in the doped material are also changed from the insulator (x=0), suggesting that a resonant Raman phenomenon is occurring. The temperature-dependent spectra show what appears to be a superconducting dip in the background intensity, but the low superconducting fractions in these samples make this difficult to verify. The doped material also has a Raman continuum out to 4000 cm -1 just as in the x=0 samples, but with the two-magnon and second-order phonon scattering peaks significantly reduced in intensity. This may be a result of changes in the long-range ordering, or another manifestation of the same resonance phenomena occurring at lower energies. Single-crystal samples of the doped material Y 1-x Ca x Sr 2 Cu 2 GaO 7 are necessary for a more conclusive Raman study

  13. 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....

  14. 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.

  15. 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...

  16. 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. ...

  17. Higher Education: Improved Tax Information Could Help Families Pay for College. Report to the Committee on Finance, U.S. Senate. GAO-12-560

    Science.gov (United States)

    White, James R.; Scott, George A.

    2012-01-01

    The federal government provides billions of dollars in assistance each year to students and families through federal student aid programs authorized under Title IV of the Higher Education Act of 1965 and through tax expenditures, such as credits and deductions. GAO was asked to (1) describe the size and distribution of Title IV student aid and tax…

  18. Nuclear health and safety. Status of GAO's environmental, safety, and health recommendations to DOE

    International Nuclear Information System (INIS)

    England-Joseph, Judy; Bannerman, Carl J.; Fenzel, William F.; Brack, David L.; Harter, Frederick A.

    1990-04-01

    DOE's operations are carried out at many contractor-operated sites around the country, including major sites within the nuclear weapons complex that are involved in the production of nuclear material for weapons and naval fuel. At these sites DOE contractors routinely use and generate large quantities of a wide range of hazardous and radioactive materials. Because these materials require special handling by workers. Also pursuant to Mar. 15, 1989, request, we provided you a report entitled Nuclear Health and Safety: Need for Improved Responsiveness to Problems at DOE Sites (GAO/RCED-90-101, Mar. 28, 1990). to prevent exposure to themselves or releases into the environment, DOE's weapons complex, considered in its entirety, is among the potentially more dangerous industrial operations in the world. Over the last decade, at the request of the Congress, we have carried out a series of assessments and evaluations of various aspects of the complex. In over 60 reports and testimonies published since 1990, we have called attention to the mounting problems facing DOE's nuclear weapons complex. This body of work includes (1) identifying serious, costly, and widespread environmental, safety, and health problems at DOE facilities, (2) calling for outside independent oversight of DOE's nuclear operations, and (3) making recommendations to DOE to strengthen its oversight, providing more detailed information and plans to the Congress, and improving its management and accounting practices. In total, our reports and testimonies have included 54 recommendations to DOE, in addition to recommendations to the Congress, concerning environmental, safety, and health matters at the complex. We consider 23 of the 54 recommendations to be still open. The open recommendations call for improvements such as tighter program controls and clearer standards and policies related to environmental, safety, and health matters

  19. Risk of spacecraft on-orbit obsolescence: Novel framework, stochastic modeling, and implications

    Science.gov (United States)

    Dubos, Gregory F.; Saleh, Joseph H.

    2010-07-01

    The Government Accountability Office (GAO) has repeatedly noted the difficulties encountered by the Department of Defense (DOD) in keeping its acquisition of space systems on schedule and within budget. Among the recommendations provided by GAO, a minimum Technology Readiness Level (TRL) for technologies to be included in the development of a space system is advised. The DOD considers this recommendation impractical arguing that if space systems were designed with only mature technologies (high TRL), they would likely become obsolete on-orbit fairly quickly. The risk of on-orbit obsolescence is a key argument in the DOD's position for dipping into low technology maturity for space acquisition programs, but this policy unfortunately often results in the cost growth and schedule slippage criticized by the GAO. The concept of risk of on-orbit obsolescence has remained qualitative to date. In this paper, we formulate a theory of risk of on-orbit obsolescence by building on the traditional notion of obsolescence and adapting it to the specificities of space systems. We develop a stochastic model for quantifying and analyzing the risk of on-orbit obsolescence, and we assess, in its light, the appropriateness of DOD's rationale for maintaining low TRL technologies in its acquisition of space assets as a strategy for mitigating on-orbit obsolescence. Our model and results contribute one step towards the resolution of the conceptual stalemate on this matter between the DOD and the GAO, and we hope will inspire academics to further investigate the risk of on-orbit obsolescence.

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. Telecommunications: Additional Federal Efforts Could Help Advance Digital Television Transition

    Science.gov (United States)

    2002-11-01

    The transition to broadcast digital television(DTV) will provide new television services and the improved picture quality of 'high definition television'. It will also allow some portions of the radiofrequency spectrum used for broadcasting to be returned for public safety and commercial uses. The Congress set December 2006 as the target date for completing the DTV transition and turning the analog broadcast signals. However, this date can be extended if fewer than 85 percent of households in a market are able to receive the digital signals. GAO (General Accounting Office) was asked to assess issues related to the DTV transition.

  6. 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...

  7. 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.

  8. 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...

  9. [Gao Jingyi. Han yu yu bei Ou yu yan : Han yu yu Wula'er yu yan ji Yin Ou yu yan tong yuan tan jiu] / Ago Künnap

    Index Scriptorium Estoniae

    Künnap, Ago, 1941-

    2010-01-01

    Arvustus: Gao Jingyi. Han yu yu bei Ou yu yan : Han yu yu Wula'er yu yan ji Yin Ou yu yan tong yuan tan jiu = Chinese language and languages of northern Europe. Beijing : Zhongguo she hui ke xue chu ban she, 2008

  10. 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…

  11. 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....

  12. 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...

  13. Force Structure: Performance Measures Needed to Better Implement the Recommendations of the National Commission on the Structure of the Air Force

    Science.gov (United States)

    2016-05-01

    implementation actions. The teams present their proposed actions to the one- star general officers within the Total Force Continuum office. According...additional information. Connect with GAO on Facebook, Flickr, Twitter, and YouTube . Subscribe to our RSS Feeds or E-mail Updates. Listen to our

  14. 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

  15. 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.

  16. An examination of undergraduate engineering students' stereotype of scientists and their career intentions

    Science.gov (United States)

    Stara, Michelle M.

    The US Government Accountability Office (GAO) (2013) has acknowledged that additional graduates are needed in engineering and related STEM fields. However, the GAO has also noted that it is difficult to determine if the additional graduates will align with employer demand at the time of entry into the workforce. This research study attempts to examine undergraduate engineering students' perceptions of scientists and if they were related to students' intentions to pursue science by examining the constructs of Stereotypes of Scientists (SOS) and Career Intentions in Science (CIS). While results of data analysis were not significant, patterns were seen that provided valuable information with regard to the variability of undergraduate engineering students and the complexity of what goes into stereotype formation and career choice. As a practitioner, there were pertinent applications that could be implemented from the results of this and related studies. From the perspective of practitioners, the findings may be used to target recruitment, retention, and specific teaching strategies to increase enrollment and graduate numbers in the lesser known engineering and STEM fields.

  17. Highlights of GAO's Corporate Governance, Transparency and Accountability Forum

    National Research Council Canada - National Science Library

    2002-01-01

    The recent sudden and largely unexpected bankruptcy of one of the nation's major corporations, Enron Corporation, and the financial difficulties being experienced by several other large corporations...

  18. 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...

  19. Security Clearances: Additional Mechanisms May Aid Federal Tax-Debt Detection

    Science.gov (United States)

    2015-03-18

    it is requesting disclosure , and, as such, the agency may not obtain the complete tax -debt history of the individual nor would it be of use during...BagdoyanS@gao.gov. Contact points for our Offices of Congressional Relations and Public Affairs may be found on the last page of this statement...Connect with GAO To Report Fraud, Waste, and Abuse in Federal Programs Congressional Relations Public Affairs Please Print on Recycled Paper.

  20. 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...

  1. 75 FR 59195 - Federal Acquisition Regulation; Time-and-Materials (T&M) and Labor-Hour (LH) Contracts for...

    Science.gov (United States)

    2010-09-27

    ... audit revealed that, Governmentwide, contracting officers had the mistaken impression that the fixed... FAR. There was a failure of management to detect the lack of compliance with these safeguards. GAO... Office of Management and Budget under 44 U.S.C. Chapter 35, et seq. [[Page 59197

  2. Three-dimensional information extraction from GaoFen-1 satellite images for landslide monitoring

    Science.gov (United States)

    Wang, Shixin; Yang, Baolin; Zhou, Yi; Wang, Futao; Zhang, Rui; Zhao, Qing

    2018-05-01

    To more efficiently use GaoFen-1 (GF-1) satellite images for landslide emergency monitoring, a Digital Surface Model (DSM) can be generated from GF-1 across-track stereo image pairs to build a terrain dataset. This study proposes a landslide 3D information extraction method based on the terrain changes of slope objects. The slope objects are mergences of segmented image objects which have similar aspects; and the terrain changes are calculated from the post-disaster Digital Elevation Model (DEM) from GF-1 and the pre-disaster DEM from GDEM V2. A high mountain landslide that occurred in Wenchuan County, Sichuan Province is used to conduct a 3D information extraction test. The extracted total area of the landslide is 22.58 ha; the displaced earth volume is 652,100 m3; and the average sliding direction is 263.83°. The accuracies of them are 0.89, 0.87 and 0.95, respectively. Thus, the proposed method expands the application of GF-1 satellite images to the field of landslide emergency monitoring.

  3. Defense Management: Further Analysis Needed to Identify Guam’s Public Infrastructure Requirements and Costs for DOD’s Realignment Plan

    Science.gov (United States)

    2013-12-01

    47U.S. Department of the Interior Office of Inspector General, Tax Collection Activities Government of Guam: Revitalized Tax...A-11: Planning, Budgeting, and Acquisition of Capital Assets, app . 8 (ver. 3.0 (July 2013). 62GAO-09-3SP, pp. i and 182. DOD’s Cost Estimate to...Capital Assets, app . 8 (V 3.0 July 2013). According to our cost estimating guide, a reliable cost estimate is critical to successfully 64GAO-09-3SP

  4. 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...

  5. Venezuela No. 1 oil import source in S. America

    International Nuclear Information System (INIS)

    Darukhanavala, P.P.; Davidson, M.C.; Tyler, T.N.; Blaskovich, F.T.; Smith, C.

    1992-01-01

    This paper reports that with the exception of Venezuela, the U.S. is likely to import much oil from South American countries through 2010, the General Accounting Office reports. GAO, a congressional watchdog agency, noted the U.S. imports about 4% of its oil from Colombia, Ecuador, and Trinidad and Tobago and possibly could import from Argentina, Bolivia, Brazil, Chile, and Peru in the future. It the the eight countries' crude oil reserves are expected to increase about 30% by 2000, then slide about 2% by 2010. Their oil production is expected to climb about 21% over 1990 by 2000, then level off until 2010

  6. 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

  7. 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...

  8. 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)

  9. 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,…

  10. 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...

  11. 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, ...

  12. 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.

  13. 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...

  14. 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...

  15. 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...

  16. 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.

  17. 38 CFR 1.956 - Jurisdiction.

    Science.gov (United States)

    2010-07-01

    ... Referrals to Gao, Department of Justice, Or Irs § 1.956 Jurisdiction. (a) The regional office Committees are... loan defaults as well as from other overpayments of educational assistance benefits) or insurance...

  18. 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

  19. Space Projects: Improvements Needed in Selecting Future Projects for Private Financing

    Science.gov (United States)

    1990-01-01

    The Office of Management and Budget (OMB) and NASA jointly selected seven projects for commercialization to reduce NASA's fiscal year 1990 budget request and to help achieve the goal of increasing private sector involvement in space. However, the efforts to privately finance these seven projects did not increase the commercial sector's involvement in space to the extent desired. The General Accounting Office (GAO) determined that the projects selected were not a fair test of the potential of increasing commercial investment in space at an acceptable cost to the government, primarily because the projects were not properly screened. That is, neither their suitability for commercialization nor the economic consequences of seeking private financing for them were adequately evaluated before selection. Evaluations and market tests done after selection showed that most of the projects were not viable candidates for private financing. GAO concluded that projects should not be removed from NASA's budget for commercial development until after careful screening has been done to determine whether adequate commercial demand exists, development risks are commercially acceptable and private financing is found or judged to be highly likely, and the cost effectiveness of such a decision is acceptable. Premature removal of projects from NASA's budget ultimately can cause project delays and increased costs when unsuccessful commercialization candidates must be returned to the budget. NASA also needs to ensure appropriate comparisons of government and private financing options for future commercialization projects.

  20. 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...

  1. 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.…

  2. 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...

  3. 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.

  4. 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

  5. 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...

  6. 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...

  7. 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...

  8. 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.

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  18. 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

  19. 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.

  20. Progress in evaluating the hazard of ferrocyanide waste storage tanks

    International Nuclear Information System (INIS)

    Babad, Harry; Cash, Robert J.; Postma, Arlin

    1992-01-01

    There are 177 high-level waste tanks on the Hanford site. Twenty-four single-shell tanks are identified as potential safety issues. These tanks contain quantities of ferrocyanide, nitrate, and nitrite salts that potentially could explode under certain conditions. Efforts were initiated in September 1990 to determine the reactive properties of the ferrocyanide waste and to define the criteria necessary to ensure tank safety until mitigation or remediation actions, if required, could be implemented. This paper describes the results of recent chemical and physical studies on synthetic ferrocyanide waste mixtures. Data obtained from monitoring, tank behavior modeling, and research studies on waste have provided sufficient understanding of the tank behavior. The Waste Tank Safety Program is exploring whether the waste in many of the ferrocyanide tanks actually represents an unreviewed safety question. The General Accounting Office (GAO) in October 1990 suggested that ferrocyanide tank accident scenarios exceed the bounds of the Hanford Environmental Impact Statement. Using the same assumptions Westinghouse Hanford Company (WHC) staff confirmed the consistency of the GAO report calculations. The hypothetical accident scenario in the GAO report, and in the EIS, are based on several assumptions that may, or may not reflect actual tank conditions. The Ferrocyanide Stabilization Program at Westinghouse Hanford (summarized in this paper) will provide updated and new data using scientific research with synthetic wastes and characterization of actual tank samples. This new information will replace the assumptions on tank waste chemical and physical properties allowing an improved recalculation of current safety and future risk associated with these tanks. (author)

  1. Progress in evaluating the hazards of ferrocyanide waste storage tanks

    International Nuclear Information System (INIS)

    Babad, H.; Cash, R.; Postma, A.

    1992-03-01

    There are 177 high-level waste tanks on the Hanford site. Twenty-four single-shell tanks are identified as potential safety issues. These tanks contain quantities of ferrocyanide, nitrate, and nitrite salts that potentially could explode under certain conditions. Efforts were initiated in September 1990 to determine the reactive properties of the ferrocyanide waste and to define the criteria necessary to ensure tank safety until mitigation or remediation actions, if required, could be implemented. This paper describes the results of recent chemical and physical studies on synthetic ferrocyanide waste mixtures. Data obtained from monitoring, tank behavior modeling, and research studies on waste have provided sufficient understanding of the tank behavior. The Waste Tank Safety Program is exploring to determine whether the waste in many of the ferrocyanide tanks actually represents an unreviewed safety question. The General Accounting Office (GAO) in October 1990 (1) suggested that ferrocyanide-tanks accident scenarios exceed the bounds of the Hanford Environmental Impact Statement (2). Using the same assumptions Westinghouse Hanford Company (WHC) staff confirmed the consistency of the GAO report calculations. The hypothetical accident scenario in the GAO report, and in the EIS, are based on several assumptions that may, or may not reflect actual tank conditions. The Ferrocyanide Stabilization Program at Westinghouse Hanford (summarized in this paper) will provide updated and new data using scientific research with synthetic and actual waste tank characterization. This new information will replace the assumptions on tank waste chemical and physical properties allowing an improved recalculation of current safety and future risk associated with these tanks

  2. 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.

  3. 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...

  4. 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...

  5. 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.

  6. 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.)

  7. 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…

  8. 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

  9. 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...

  10. 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...

  11. 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

  12. 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.

  13. Handbook for preparation of Individual Procurement Action Report

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1996-10-01

    The Procurement and Assistance Data System (PADS) provides a mechanism for collecting, assembling, organizing, and presenting acquisition and assistance data for the Department of Energy (DOE). This handbook and associated documents establish a uniform system to report acquisition/assistance data to PADS for the collection, processing, and dissemination of official statistical data on the Department`s acquisition and assistance actions. The data provides, based on information available at the time of request, a basis for any recurring and special reports to the senior procurement executive, Congress, General Accounting Office (GAO), Federal executive agencies, Office of management and Budget (OMB), and the general public. It provides information for measuring and assessing the extent to which small business firms and small disadvantages business enterprises are sharing in DOE placement, and for other acquisition and assistance policy and management control purposes. The Handbook for the Preparation of the Individual Procurement Action Report (IPAR) has been designed in two sections; Procurement and Financial Assistance to support the individual forms.

  14. 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. ...

  15. 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...

  16. 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...

  17. 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…

  18. 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...

  19. 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...

  20. 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

  1. 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

  2. 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...

  3. 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...

  4. Military Training: Continued Actions Needed to Guide DOD's Efforts to Improve Language Skills and Regional Proficiency. Testimony Before the Subcommittee on Oversight and Investigations, Committee on Armed Services, House of Representatives. GAO-10-879T

    Science.gov (United States)

    Pickup, Sharon L.

    2010-01-01

    Today, and in the foreseeable future, military operations require U.S. personnel to work alongside multinational partners and among local populations. The Department of Defense (DOD) has placed a greater emphasis on transforming language and regional proficiency capabilities, which includes cultural awareness. GAO's prior work has found that…

  5. Energy reports and testimony, 1991

    International Nuclear Information System (INIS)

    1992-03-01

    World events significantly shaped the energy issue area work in 1991. The Iraqi war and oil disruption brought our oil pricing, national energy strategy, conservation, electricity supply, and alternative motor fuels work to the forefront. The collapse of Communism also stimulated greater congressional interest in how best to manage our nuclear weapons complex. This effort led the debate on the future needs and technology of weapons facilities, while also providing thoughtful insights on the $200 billion environmental cleanup effort. This paper includes information on these and other U.S. General Accounting Office (GAO) documents directly related to energy that were issued between January and December 1991. Highlights of this paper include: Nuclear waste, Electricity supply, Nuclear science, and Nuclear safety and health

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. Guided Image Filtering-Based Pan-Sharpening Method: A Case Study of GaoFen-2 Imagery

    Directory of Open Access Journals (Sweden)

    Yalan Zheng

    2017-12-01

    Full Text Available GaoFen-2 (GF-2 is a civilian optical satellite self-developed by China equipped with both multispectral and panchromatic sensors, and is the first satellite in China with a resolution below 1 m. Because the pan-sharpening methods on GF-2 imagery have not been a focus of previous works, we propose a novel pan-sharpening method based on guided image filtering and compare the performance to state-of-the-art methods on GF-2 images. Guided image filtering was introduced to decompose and transfer the details and structures from the original panchromatic and multispectral bands. Thereafter, an adaptive model that considers the local spectral relationship was designed to properly inject spatial information back into the original spectral bands. Four pairs of GF-2 images acquired from urban, water body, cropland, and forest areas were selected for the experiments. Both quantitative and visual inspections were used for the assessment. The experimental results demonstrated that for GF-2 imagery acquired over different scenes, the proposed approach consistently achieves high spectral fidelity and enhances spatial details, thereby benefitting the potential classification procedures.

  11. 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

  12. DOE's plan for buried transuranic (TRU) contaminated waste

    International Nuclear Information System (INIS)

    Mathur, J.; D'Ambrosia, J.; Sease, J.

    1987-01-01

    Prior to 1970, TRU-contaminated waste was buried as low-level radioactive waste. In the Defense Waste Management Plan issued in 1983, the plan for this buried TRU-contaminated waste was to monitor the buried waste, take remedial actions, and to periodically evaluate the safety of the waste. In March 1986, the General Accounting Office (GAO) recommended that the Department of Energy (DOE) provide specific plans and cost estimates related to buried TRU-contaminated waste. This plan is in direct response to the GAO request. Buried TRU-contaminated waste and TRU-contaminated soil are located in numerous inactive disposal units at five DOE sites. The total volume of this material is estimated to be about 300,000 to 500,000 m 3 . The DOE plan for TRU-contaminated buried waste and TRU-contaminated soil is to characterize the disposal units; assess the potential impacts from the waste on workers, the surrounding population, and the environment; evaluate the need for remedial actions; assess the remedial action alternatives; and implement and verify the remedial actions as appropriate. Cost estimates for remedial actions for the buried TRU-contaminated waste are highly uncertain, but they range from several hundred million to the order of $10 billion

  13. 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...

  14. 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…

  15. Nuclear safety and health

    International Nuclear Information System (INIS)

    England-Joseph, J.A.

    1991-03-01

    The full extent of nonconforming parts usage in the federal government is unknown. However, large and small companies, both foreign and domestic, have sold nonconforming parts-including counterfeit and substandard items-to nuclear power plants, commercial and military aircraft, naval ships, weapons systems, and the space shuttle. Accidents resulting from the failure of nonconforming parts could be devastating, GAO testified. To eliminate this problem, GAO believes that an aggressive, government wide approach is needed, one that would ensure that federal agencies cooperate and share information about nonconforming products. This paper reports that while a centralized information system may not stop the proliferation of nonconforming products, it should help federal agencies make informed decisions about potential suppliers and products. GAO concludes that the Office of Management and Budget is in the best position to develop an effective, appropriate, and cost-beneficial plan to help resolve the problem of nonconforming parts

  16. 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.

  17. 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.

  18. 48 CFR 1352.233-71 - GAO and Court of Federal Claims protests.

    Science.gov (United States)

    2010-10-01

    ... attachments, shall be served upon (i) the Contracting Officer, and (ii) the Contract Law Division of the... Claims. (c) Service upon the Contract Law Division shall be made as follows: U.S. Department of Commerce, Office of the General Counsel, Chief, Contract Law Division, Room 5893, Herbert C. Hoover Building, 14th...

  19. 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 ...

  20. 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.

  1. 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...

  2. 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...

  3. 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...

  4. Parts Quality Management: Direct Part Marking via Data Matrix Symbols for Mission Assurance

    Science.gov (United States)

    Moss, Chantrice

    2013-01-01

    A United States Government Accountability Office (GAO) review of twelve NASA programs found widespread parts quality problems contributing to significant cost overruns, schedule delays, and reduced system reliability. Direct part-marking with Data Matrix symbols could significantly improve the quality of inventory control and parts lifecycle management. This paper examines the feasibility of using 15 marking technologies for use in future NASA programs. A structural analysis is based on marked material type, operational environment (e.g., ground, suborbital, orbital), durability of marks, ease of operation, reliability, and affordability. A cost-benefits analysis considers marking technology (data plates, label printing, direct part marking) and marking types (two-dimensional machine-readable, human-readable). Previous NASA parts marking efforts and historical cost data are accounted for, including in-house vs. outsourced marking. Some marking methods are still under development. While this paper focuses on NASA programs, results may be applicable to a variety of industrial environments.

  5. Parts Quality Management: Direct Part Marking of Data Matrix Symbol for Mission Assurance

    Science.gov (United States)

    Moss, Chantrice; Chakrabarti, Suman; Scott, David W.

    2013-01-01

    A United States Government Accountability Office (GAO) review of twelve NASA programs found widespread parts quality problems contributing to significant cost overruns, schedule delays, and reduced system reliability. Direct part marking with Data Matrix symbols could significantly improve the quality of inventory control and parts lifecycle management. This paper examines the feasibility of using direct part marking technologies for use in future NASA programs. A structural analysis is based on marked material type, operational environment (e.g., ground, suborbital, Low Earth Orbit), durability of marks, ease of operation, reliability, and affordability. A cost-benefits analysis considers marking technology (label printing, data plates, and direct part marking) and marking types (two-dimensional machine-readable, human-readable). Previous NASA parts marking efforts and historical cost data are accounted for, including inhouse vs. outsourced marking. Some marking methods are still under development. While this paper focuses on NASA programs, results may be applicable to a variety of industrial environments.

  6. 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.

  7. 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...

  8. Defense Business Transformation: Status of Department of Defense Efforts to Develop a Management Approach to Guide Business Transformation

    National Research Council Canada - National Science Library

    Pickup, Sharon L; Yarborough, Deborah; Coleman, Grace; Harms, K. N; Perkins, Suzanne; Richardson, Terry; Watkins, Joseph; Watson, Angela

    2009-01-01

    .... The GAO has reported on weaknesses in DOD's business operations that result in billions of dollars being wasted annually, reduced efficiencies, ineffective performance, inadequate accountability...

  9. Millions Written Off in Former Service Members’ Debts--Future Losses Can Be Cut.

    Science.gov (United States)

    1981-07-28

    disbursing office personnel to ensure that personnel are being adequately trained for computing and processing final separation payments. GAO also is... computing and processing separation payments so corrective action can be taken. The data on errors can also be used to help focus internal audit reviews

  10. TVA nuclear power: Management of the nuclear program through personal services contracts

    International Nuclear Information System (INIS)

    1987-01-01

    Mr. Steven White, a retired admiral, is serving as manager of the TVA Office of Nuclear Power. GAO previously concluded that Mr. White's retention under contractual arrangements constituted the improper use of a personal services contract and represented a circumvention of the statutory ceiling on salary payments to TVA employees. This report finds that Mr. White's rate of pay is within the range of the salaries paid by a sample of nonfederal utilities to their top executives and is over two and a half times the average salary paid to executives who hold positions which appear to have responsibility for managing the utilities' power or nuclear power operations. GAO also found that (1) TVA's Office of Nuclear Power has employed an additional 25 persons since 1986 under arrangements similar to the employing arrangements of Mr. White and (2) TVA's Nuclear Safety Review staff no longer reports directly to the TVA Board of Directors and General Manager. It has relocated from Knoxville, Tennessee to Chattanooga, Tennessee

  11. 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…

  12. 76 FR 55501 - Commonwealth of the Northern Mariana Islands Transitional Worker Classification

    Science.gov (United States)

    2011-09-07

    ... necessary professional licenses or educational degrees, for other employment-based status under the INA. DHS... businesses and expanding tourism and economic development in the CNMI. They also argued that the CNRA does... Office, GAO-08-791, Commonwealth of the Northern Mariana Islands, Managing Potential Impact of Applying U...

  13. Legislative Actions to Repeal, Defund, or Delay the Affordable Care Act

    Science.gov (United States)

    2013-11-22

    Public Health Sciences Track, pursuant to ACA Section 5315. • Removed the maintenance of effort requirement for use of monies in the Community Health...Office (GAO) study of the costs and processes of ACA implementation, and a Medicare actuarial analysis of the impact of the ACA’s private insurance

  14. 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...

  15. 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...

  16. 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

  17. 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

  18. 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

  19. Estimation of typhoon rainfall in GaoPing River: A Multivariate Maximum Entropy Method

    Science.gov (United States)

    Pei-Jui, Wu; Hwa-Lung, Yu

    2016-04-01

    The heavy rainfall from typhoons is the main factor of the natural disaster in Taiwan, which causes the significant loss of human lives and properties. Statistically average 3.5 typhoons invade Taiwan every year, and the serious typhoon, Morakot in 2009, impacted Taiwan in recorded history. Because the duration, path and intensity of typhoon, also affect the temporal and spatial rainfall type in specific region , finding the characteristics of the typhoon rainfall type is advantageous when we try to estimate the quantity of rainfall. This study developed a rainfall prediction model and can be divided three parts. First, using the EEOF(extended empirical orthogonal function) to classify the typhoon events, and decompose the standard rainfall type of all stations of each typhoon event into the EOF and PC(principal component). So we can classify the typhoon events which vary similarly in temporally and spatially as the similar typhoon types. Next, according to the classification above, we construct the PDF(probability density function) in different space and time by means of using the multivariate maximum entropy from the first to forth moment statistically. Therefore, we can get the probability of each stations of each time. Final we use the BME(Bayesian Maximum Entropy method) to construct the typhoon rainfall prediction model , and to estimate the rainfall for the case of GaoPing river which located in south of Taiwan.This study could be useful for typhoon rainfall predictions in future and suitable to government for the typhoon disaster prevention .

  20. FORCE STRUCTURE: Better Management Controls Are Needed to Oversee the Army's Modular Force and Expansion Initiatives and Improve Accountability for Results

    National Research Council Canada - National Science Library

    2007-01-01

    .... For this report, GAO assessed to what extent the Army has accomplished the following: (1) implemented and established management controls for its modular force and force expansion initiatives, and (2...

  1. 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).

  2. 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

  3. 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...

  4. 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...

  5. 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.

  6. National Guard and Reserves: Air Force Needs to Consistently Assess Personnel Requirements to Appropriately Size Its Headquarters Reserve Components

    Science.gov (United States)

    2016-08-01

    four- star General who was placed on the Joint Chiefs of Staff in 2011.22 Reporting to the Chief are two Lieutenant Generals who manage the Office...Visa, check, or money order. Call for additional information. Connect with GAO on Facebook, Flickr, Twitter, and YouTube . Subscribe to our RSS Feeds

  7. 32 CFR 3.8 - DoD access to records policy.

    Science.gov (United States)

    2010-07-01

    ... percentage that is sufficient to enhance performance of corrective action while also not being unfairly... copies of the standards may be accessed at www.gao.gov. Printed copies may be purchased from the U.S... corrective action by the awardee or subawardee if the Agreements Officer determines (subject to appeal under...

  8. Micro-Photoluminescence (micro-PL) Study of Core-Shell GaAs/GaAsSb Nanowires Grown by Self-Assisted Molecular Beam Epitaxy

    Science.gov (United States)

    2015-06-18

    U.S. Army Research Office P.O. Box 12211 Research Triangle Park, NC 27709-2211 GaAsSb, Core Shell Nanowires, Micro Photoluminescence...34 Nanotechnology , vol. 24, no. 40 , 2013 . [6] H. Joyce, P. Parkinson , N. Jiang, C. Docherty, Q. Gao, H. Tan, C. Jagadish, L. Herz and M. Johnston

  9. 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.

  10. 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.)

  11. (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

  12. 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...

  13. Effects of Appraisal Salience on Immediate and Memory-Based Judgments.

    Science.gov (United States)

    1984-03-01

    Hiypothesis I lias found. The arioiint of informiation (frortf’-t.1 y rocalln 1 ’torroa( -? Jini ficantil,/ if tot- a onc-lir’ roten . ionn i ntrrval . This...Personnel Mqt. GAO Office of Planning and Evol. Washington, DC 20548 Research Mgt. Division 1900 E. Street, N.W. Washington, DC 20415 National

  14. 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.

  15. 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

  16. 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

  17. 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.

  18. 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...

  19. 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...

  20. 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...

  1. 4 CFR 28.122 - Negotiability issues.

    Science.gov (United States)

    2010-01-01

    ... 4 Accounts 1 2010-01-01 2010-01-01 false Negotiability issues. 28.122 Section 28.122 Accounts... Special Procedures; Unfair Labor Practices § 28.122 Negotiability issues. Where the GAO and an exclusive... shall review the arguments, hold a hearing if the administrative judge deems it necessary, and issue a...

  2. 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

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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)

  9. 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...

  10. 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.

  11. 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…

  12. 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.

  13. 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...

  14. Financial Audit: EPA’s Financial Statements for Fiscal Years 1988 and 1987

    Science.gov (United States)

    1990-03-16

    depreciation data. "* Instead of capitalizing personal property when it is purchased and placed into service, as required by GAAP , all disbursements for...Act GAAP generally accepted accounting principles NPL National Priorities List Page 5 GAO/AFMD.9O2O Environmental Protection Agency United States G A... depreciation data needed to account for property assets in accordance with generally accepted accounting principles. In addition, related account balances

  15. 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...

  16. 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...

  17. 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…

  18. 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…

  19. 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.)

  20. 4 CFR 28.89 - Attorney's fees and costs.

    Science.gov (United States)

    2010-01-01

    ... 4 Accounts 1 2010-01-01 2010-01-01 false Attorney's fees and costs. 28.89 Section 28.89 Accounts... Procedures Board Decisions, Attorney's Fees and Judicial Review § 28.89 Attorney's fees and costs. Within 20... party, may submit a request for the award of reasonable attorney's fees and costs. GAO may file a...

  1. 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.

  2. 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

  3. 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...

  4. 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...

  5. Grafting functional antioxidants on highly crosslinked polyethylene

    Science.gov (United States)

    Al-Malaika, S.; Riasat, S.; Lewucha, C.

    2016-05-01

    The problem of interference of antioxidants, such as hindered phenols, with peroxide-initiated crosslinking of polyethylene was addressed through the use of functional (reactive) graftable antioxidants (g-AO). Reactive derivatives of hindered phenol and hindered amine antioxidants were synthesised, characterised and used to investigate their grafting reactions in high density polyethylene; both non-crosslinked (PE) and highly peroxide-crosslinked (PEXa). Assessment of the extent of in-situ grafting of the antioxidants, their retention after exhaustive solvent extraction in PE and PEXa, and the stabilising performance of the grafted antioxidants (g-AO) in the polymer were examined and benchmarked against conventionally stabilised crosslinked & non-crosslinked polyethylene. It was shown that the functional antioxidants graft to a high extent in PEXa, and that the level of interference of the g-AOs with the polymer crosslinking process was minimal compared to that of conventional antioxidants which bear the same antioxidant function. The much higher level of retention of the g-AOs in PEXa after exhaustive solvent extraction, compared to that of the corresponding conventional antioxidants, accounts for their superior long-term thermal stabilising performance under severe extractive conditions.

  6. ENSO events are induced by the Global Atmosphere Oscillation

    Science.gov (United States)

    Serykh, Ilya; Byshev, Vladimir; Neiman, Victor; Romanov, Juri

    2014-05-01

    The large-scale anomalies in the planetary fields of the principal hydro-meteorological characteristics were found to appear prior the beginning and during the main phase of the El Niño - Southern Oscillation (ENSO) phenomenon in the Pacific Ocean. The anomalies were interpreted as manifestation of the interannual Global Atmosphere Oscillation (GAO) in dynamics of the modern climatic system. The key feature of the GAO baric structure is a large-scale positive anomaly in tropical area (30N-30S, 50W-170E) surrounded by negative anomaly bending its outer boundaries. Eventually, such reconstruction of the atmospheric pressure field over tropical zone as a consequence of the GAO leads to Walker circulation cell reversal which is immediately followed by the next El Niño process starting. Spatio-temporal structure of the anomalous hydro-meteorological fields developing under impact of the GAO was analyzed using the monthly-mean atmospheric pressure data at sea level (HadSLP2) and near-surface temperature (CRUTEM4) prepared by GB Met Office Hadley Centre for period of 1948-2012, also we used wind data from US NCEP/NCAR reanalysis for the same period. Due to the presence of feed-forwards and feedbacks in the climate dynamics, the large-scale anomalies of characteristics appearing after the GAO cause their back effect on the system of interaction of the ocean-atmosphere-land. This is the secondary impact which can be implemented either by direct exchange of properties between the adjacent areas (this is seen most explicitly in the Indo-Pacific Region), or owing to teleconnections between the concrete climatic subsystems in different parts of the Earth. It is apparently that the secondary, or indirect, GAO impact spreading through the system of general atmospheric circulation has a certain phase shift in different areas, which depends first on the distance from the respective climatic anomalies, in particular, from the most intensive of them, appearing in the equatorial

  7. 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

  8. 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

  9. 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...

  10. Littoral Combat Ship: Need to Address Fundamental Weaknesses in LCS and Frigate Acquisition Strategies

    Science.gov (United States)

    2016-06-01

    LITTORAL COMBAT SHIP Need to Address Fundamental Weaknesses in LCS and Frigate Acquisition Strategies Report to...Office Highlights of GAO-16-356, a report to congressional committees June 2016 LITTORAL COMBAT SHIP Need to Address Fundamental Weaknesses in...capabilities of the LCS—a small surface combatant (SSC) consisting of a ship and reconfigurable mission packages built by two shipyards as different

  11. VA Health Care: Improvements Needed in Monitoring Antidepressant Use for Major Depressive Disorder and in Increasing Accuracy of Suicide Data

    Science.gov (United States)

    2014-11-01

    2009-2013 13 Contents Page ii GAO-15-55 VA Psychiatric Medications and Suicide Data Table 2: Number of Veterans in GAO’s Sample...anxiety, depressed mood, ruminations , suicidal ideation, sleep problems, intrusive memories, drug seeking behaviors, flashbacks, guilt/remorse...recommendation, with estimated completion dates in calendar year 2015. As agreed with your office, unless you publicly announce the contents of this

  12. 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,

  13. 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.

  14. 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.

  15. 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...

  16. 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

  17. 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.

  18. 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.

  19. 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. ...

  20. 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…

  1. 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

  2. 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

  3. 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

  4. 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.

  5. 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.

  6. 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...

  7. 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. ...

  8. 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

  9. 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.

  10. 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

  11. 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...

  12. 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...

  13. 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 ...

  14. 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...

  15. 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

  16. 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)

  17. 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.

  18. 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.

  19. 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.

  20. 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.

  1. 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

  2. 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

  3. 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...

  4. 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.

  5. 77 FR 44177 - Antimicrobial Animal Drug Sales and Distribution Reporting

    Science.gov (United States)

    2012-07-27

    ..., a listing of the target animals, indications, and production classes that are specified on the... in connection with the use of medically important antibiotics in food- producing animals. III... Limited Progress Addressing Antibiotic Use in Animals,'' GAO-11-801, Washington, DC, General Accounting...

  6. 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...

  7. Nuclear health and safety

    International Nuclear Information System (INIS)

    1990-04-01

    This report summarizes the responsiveness of DOE and contractors to findings contained in DOE technical safety appraisals and environmental surveys. These appraisals and surveys have been done at DOE facilities and sites to find out the extent of the environmental, safety, and health problems and to prioritize them for corrective action. As of January 1990, DOE computer data showed over 1,700 safety and health problems and almost 1,300 environmental problems. The majority of these problems, however, have not yet been corrected. GAO also looked at the extent to which DOE has developed a computerized tracking system to monitor the status of its environmental, safety, and health problems. GAO found that the computer system lacks important information, such as various field office and independent appraisals. Inclusion of this information would provide a more complete picture of the problems at the site

  8. 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 ...

  9. 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

  10. 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

  11. 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.

  12. 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.

  13. 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...

  14. 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

  15. Army Reserve Components: Improvements Needed to Data Quality and Management Procedures to Better Report Soldier Availability

    Science.gov (United States)

    2015-07-01

    the advantages and disadvantages of using the different assignment approaches. In order to better understand how initial military training policies...account. We did not evaluate the advantages or disadvantages of either accounting practice. Page 31 GAO-15-626 Army Reserve Components...coordinate on a mutually agreeable time. The Army Reserve and Army National Guard provided us individual soldier availability data from the five main

  16. 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

  17. 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.

  18. Recent developments: Washington focus

    International Nuclear Information System (INIS)

    Anon.

    1990-01-01

    Congress reconvened on January 23, but most of Washington's January new involves the Administration. DOE sent two letters to USEC customers, awarded a contract for the independent financial review of the enrichment program, and released a plan for demonstrating AVLIS by 1992. A General Accounting Office (GAO) report investigating the impact of imports of Soviet EUP into the US was made public. Both Congress and the administration are reportedly considering a full-scope US-Soviet Agreement for Nuclear Cooperation. Finally, published reports indicate Congress may consider ending the customs user fee which levies a charge of 0.17% on the value of all imported goods. The fee is felt to violate the General Agreement on Tariffs and Trade (GATT) and is not based on recovering actual Customs costs for processing a good. The fee brings the Treasury over $700 million per year, but the business community plans to lobby hard for its outright elimination or a change in authority to collect the fee based on actual costs

  19. 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...

  20. 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.

  1. Survey procedure: Control and accountability of nuclear materials

    International Nuclear Information System (INIS)

    Van Ness, H.

    1987-02-01

    This procedure outlines the method by which the Department of Energy (DOE) San Francisco Operations Office (SAN) will plan and execute periodic field surveys of the Material Control and Accountability (MC and A) program and practices at designated contractors' facilities. The surveys will be conducted in accordance with DOE Order 5630.7, Control and Accountability of Nuclear Materials Surveys (7/8/81) to ascertain compliance with applicable DOE Orders and SAN Management Directives in the 5630 series, as well as the adequacy of the contractor's program and procedures. Surveys will be conducted by the Safeguards and Security Division of DOE-SAN. The survey team will review and evaluate the adequacy of the contractor's procedures and practices for nuclear material control and accounting by means of physical inventory, internal control, measurement and statistics, material control indicators, records and reports, and personnel training. The survey will include an audit of records and reports, observation of inventory procedures, an independent test of the inventory and a review and evaluation of the inventory differences, accidental losses, and normal operational losses as applicable to the facility to be surveyed

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

    Directory of Open Access Journals (Sweden)

    Selene Verde-Tinoco

    Full Text Available Introduction: Reduced sleep to increase work hours is common among police officers, when this situation is combined with Obstructive sleep apnea/hypopnea syndrome (OSAHS, health consequences are greater, therefore we believe there is a need of research for these alterations. The aim of this study was to measure the changes in sleep architecture (SA in police officers who currently have Night shift work (NSW and OSAHS. Methods: We compared SA in 107 subjects divided in three groups: the first group included police officers with NSW and severe OSAHS (n = 48; the second group were non-police officers with diurnal work time and severe OSAHS (n = 48 and the third group was formed by healthy controls (n = 11. Polysomnography (PSG variables and Epworth sleepiness scale (ESS scores were compared. Results: SA was more disrupted in the group of police officers with NSW and OSAHS than in patients with OSAHS only and in the control group. Police officers with NSW and OSAHS presented an increased number of electroencephalographic activations, apnea/hypopnea index, and sleep latency, and showed lower scores of oxygen saturation, and in the ESS. Multivariate analysis revealed significant influence of age and Body mass index (BMI. Conclusions: Data suggested with caution an additive detrimental effect of NSW and OSAHS in SA and ESS of police officers. However age and BMI must be also taken into account in future studies.

  3. Near real-time accountability system at the Oak Ridge Y-12 Plant

    International Nuclear Information System (INIS)

    Combs, S.W.

    1985-05-01

    The Oak Ridge Y-12 Plant maintains a nuclear materials control and accountability system on a computerized network identified as DYMCAS (Dynamic Special Nuclear Materials Control and Accountability System). This near real-time system was initiated in 1976 and brought on line as the offical accountability system at Y-12 in April 1982. The system was designed to assist in the detection of diversion of special nuclear material and to provide timely and accurate accountability data for both routine and emergency inventory activities. In the approximately two and one-half years of on-line operation, the system has functioned quite satisfactorily in response to both routine and non-routine situations. The system remains dynamic in the sense that it is still being modified and upgraded to improve its response capability to the ever-evolving set of safeguards scenarios. This paper will discuss the development, operation, and future of the DYMCAS. 4 refs

  4. 49 CFR 1242.83 - Officers-general superintendence; accounting, auditing and finance; management services and data...

    Science.gov (United States)

    2010-10-01

    ..., auditing and finance; management services and data processing; personnel and labor relations; legal and... on corporate income or payrolls; and other (accounts XX-63-01, XX-63-86, XX-63-87, XX-63-91, XX-63-92..., auditing and finance; management services and data processing; personnel and labor relations; legal and...

  5. NASA Accountability Report

    Science.gov (United States)

    1997-01-01

    NASA is piloting fiscal year (FY) 1997 Accountability Reports, which streamline and upgrade reporting to Congress and the public. The document presents statements by the NASA administrator, and the Chief Financial Officer, followed by an overview of NASA's organizational structure and the planning and budgeting process. The performance of NASA in four strategic enterprises is reviewed: (1) Space Science, (2) Mission to Planet Earth, (3) Human Exploration and Development of Space, and (4) Aeronautics and Space Transportation Technology. Those areas which support the strategic enterprises are also reviewed in a section called Crosscutting Processes. For each of the four enterprises, there is discussion about the long term goals, the short term objectives and the accomplishments during FY 1997. The Crosscutting Processes section reviews issues and accomplishments relating to human resources, procurement, information technology, physical resources, financial management, small and disadvantaged businesses, and policy and plans. Following the discussion about the individual areas is Management's Discussion and Analysis, about NASA's financial statements. This is followed by a report by an independent commercial auditor and the financial statements.

  6. Tensions and Fissures: The Politics of Standardised Testing and Accountability in Ontario, 1995-2015

    Science.gov (United States)

    Pinto, Laura Elizabeth

    2016-01-01

    While Ontario has received international accolades for its enactment of province-wide standardised testing upon the formation of the Education Quality and Accountability Office (EQAO), a closer look at provincial assessments over a 20-year span reveals successes as well as systemic tensions and fissures. The purpose of this paper is twofold.…

  7. A simple extension of “An alternative approach to sea surface aerodynamic roughness” by Zhiqiu Gao, Qing Wang, and Shouping Wang

    Science.gov (United States)

    Gao, Zhiqiu; Wang, Linlin; Bi, Xueyan; Song, Qingtao; Gao, Yuchao

    2012-08-01

    Based on the data previously collected during the Humidity Exchange over the Sea Main Experiment (HEXMAX), the methods used to parameterize aerodynamic roughness (z0), friction velocity (u*), and the neutral drag coefficient (CDN) under moderate wind speed conditions originally proposed by Gao et al. (2006) were extended by using the nondimensional significant wave height (gHs/u*2 or gHs/U10N2) instead of wave age (cp/u* or cp/U10N), where g is the acceleration of gravity, Hs is the significant wave height, U10Nis the horizontal wind speed at 10-m height under the neutral atmospheric condition, andcp is the phase velocity of the peak wave spectrum. The results show (1) u* = 0.024U10N(gHs/U10N2)-1/4, (2) z0 = 10 × exp[-4.797(gHs/u*2)1/6] or z0 = 10 × exp[-16.613(gHs/U10N2)1/4], and (3) CDN = 0.007(gHs/u*2)-1/3 or CDN = 5.76 × 10-4(gHs/U10N2)-1/2. The present parameterization schemes were experimentally tested.

  8. The Relationship Between Accounting Practices and Effects of Financial Crisis in Turkey: A Case Study on an Oil Company

    Directory of Open Access Journals (Sweden)

    İsmail Erkan Çelik

    2016-02-01

    Full Text Available Many reasons lie at the base of all financial crises from the past to the present. If we take into consideration the 2008 subprime mortgage crisis, the only reason cannot be mortgage loans. But the mortgage issue continued to advance and created several other problems. Definitely, the source of mortgage loans problem also had many roots. One of the reasons was the lack of correct use of accounting principles and auditing. This is a strong proof and indicator that, there are many accounting based reasons behind the occurrence of the financial crises. Many examples can be given showing moving away from the basic principles of accounting rules and the general accounting concepts. Moreover, institutions being not fully independent, running creative accounting practices, having problems with fair valuation and transparency issues, presenting unreal financial reports, and sharing misleading audit reports are all related to financial crises.Furthermore, specific businesses and people abuse accounting rules, standards and related legislation for the sake of their own interests. Accounting and finance history has shown us that, even audit institutions, credit institutions and rating agencies are getting unfair advantages and generating unethical cash by making intentional accounting and finance errors, which is actually categorized as fraud.The aim of this study is to analyze financial crises and to determine if accounting practices have any relationship with financial crises. The research investigated an oil company’s financial and operational indicators before and after the 2008 financial crises with related tables and figures. Also, an interview was run with the company’s accounting officer. Based on the statements of firm’s accounting officer, correct accounting practices defended firm from several negative effects of the 2008 financial crisis.

  9. The Analysis of Applying Different Coolants for Cooling Systems in the Office Building

    Directory of Open Access Journals (Sweden)

    Rasa Kanapienytė

    2011-12-01

    Full Text Available The paper analyzes air conditioning systems of different coolants on the basis of an example of a typical office building. Depending on the type of a coolant fan coil unit, active chilled beams, variable refrigerant volumes and air cooling systems were designed. The article suggests hydraulic and aerodynamic calculations and evaluates initial investments, energy expenditures and operating costs of the compared systems. Considering economic calculations, the pay-back time of the systems was assessed and the sensitivity analysis of electricity prices was carried out. The results of the conducted investigation show the most appropriate analysed system for office buildings taking into account the efficient use of electricity and initial investments.Article in Lithuanian

  10. 78 FR 42149 - Privacy Act; System of Records: State-53, Office of Inspector General Investigation Management...

    Science.gov (United States)

    2013-07-15

    ... media. RETRIEVABILITY: Name, Social Security number or case number. SAFEGUARDS: All Office of Inspector... may contain names, dates of birth, passport numbers, Social Security numbers, account numbers and... response to a subpoena issued by an independent Federal agency having the power to subpoena records of...

  11. 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

  12. Radon and thoron concentrations in offices and dwellings of the Gunma prefecture, Japan

    International Nuclear Information System (INIS)

    Sugino, M.; Tokonami, S.; Zhuo, W.

    2005-01-01

    A one year survey of indoor radon and thoron concentrations was carried out in offices and dwellings of the Gunma prefecture, Japan. A passive integrating radon and thoron discriminative monitor was used in the survey. The annual mean radon concentration was 22±14 Bq x m -3 , and ranged from 12 to 93 Bq x m -3 among the 56 surveyed rooms. Radon concentration in offices was generally higher than that in the dwellings, with the arithmetic averages of 29 and 17 Bq x m -3 , respectively. Radon concentrations were generally lower in the traditional Japanese wooden houses than those houses built with other building materials. Seasonal variation of indoor radon was also observed in this survey. Compared to summer and autumn, radon concentrations were generally higher in spring and winter. The mean value of thoron to radon ratio was estimated to be 1.3, higher values were observed in the dwellings than in the offices. The annual effective dose from the exposure to indoor radon was estimated to be 0.47 mSv after taking the occupancy factors of offices and dwellings into account. (author)

  13. Office 2013 for dummies

    CERN Document Server

    Wang, Wallace

    2013-01-01

    Office 2013 For Dummies is the key to your brand new Office! Packed with straightforward, friendly instruction, this update to one of the bestselling Office books of all time gets you thoroughly up to speed and helps you learn how to take full advantage of the new features in Office 2013. After coverage of the fundamentals, you'll discover how to spice up your Word documents, edit Excel spreadsheets and create formulas, add pizazz to your PowerPoint presentation, and much more.Helps you harness the power of all five Office 2013 applications: Word, Excel, PowerPoint,

  14. Bulk Fuel Pricing: DOD Needs to Take Additional Actions to Establish a More Reliable Methodology

    Science.gov (United States)

    2015-11-19

    Page 1 GAO-16-78R Bulk Fuel Pricing 441 G St. N.W. Washington, DC 20548 November 19, 2015 The Honorable Ashton Carter The Secretary of...Defense Bulk Fuel Pricing : DOD Needs to Take Additional Actions to Establish a More Reliable Methodology Dear Secretary Carter: Each fiscal...year, the Office of the Under Secretary of Defense (Comptroller), in coordination with the Defense Logistics Agency, sets a standard price per barrel

  15. Identifying the Cost of Non-monetary Incentives (ICONIC)

    Science.gov (United States)

    2009-12-01

    topics. a. Inspection Optimization Model The Environmental Protection Agency (EPA) developed a linear programming model designed for a state air...and other special pays that can distort the environment and amenities that the next assignment offers.23 The primary objective of this work is to...Government Printing Office, 2005). http://www.gao.gov/new.items/d06125.pdf (accessed September 28, 2008). Van Boening, Mark, Tanja F. Blackstone

  16. Oral Health Care Delivery Within the Accountable Care Organization.

    Science.gov (United States)

    Blue, Christine; Riggs, Sheila

    2016-06-01

    The accountable care organization (ACO) provides an opportunity to strategically design a comprehensive health system in which oral health works within primary care. A dental hygienist/therapist within the ACO represents value-based health care in action. Inspired by health care reform efforts in Minnesota, a vision of an accountable care organization that integrates oral health into primary health care was developed. Dental hygienists and dental therapists can help accelerate the integration of oral health into primary care, particularly in light of the compelling evidence confirming the cost-effectiveness of care delivered by an allied workforce. A dental insurance Chief Operating Officer and a dental hygiene educator used their unique perspectives and experience to describe the potential of an interdisciplinary team-based approach to individual and population health, including oral health, via an accountable care community. The principles of the patient-centered medical home and the vision for accountable care communities present a paradigm shift from a curative system of care to a prevention-based system that encompasses the behavioral, social, nutritional, economic, and environmental factors that impact health and well-being. Oral health measures embedded in the spectrum of general health care have the potential to ensure a truly comprehensive healthcare system. Published by Elsevier Inc.

  17. 29 CFR 401.18 - Office.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 2 2010-07-01 2010-07-01 false Office. 401.18 Section 401.18 Labor Regulations Relating to Labor OFFICE OF LABOR-MANAGEMENT STANDARDS, DEPARTMENT OF LABOR LABOR-MANAGEMENT STANDARDS MEANING OF TERMS USED IN THIS SUBCHAPTER § 401.18 Office. Office means the Office of Labor-Management Standards...

  18. 12 CFR 583.13 - Office.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Office. 583.13 Section 583.13 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY DEFINITIONS FOR REGULATIONS AFFECTING SAVINGS AND LOAN HOLDING COMPANIES § 583.13 Office. The term Office means the Office of Thrift Supervision. ...

  19. 12 CFR 561.34 - Office.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Office. 561.34 Section 561.34 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY DEFINITIONS FOR REGULATIONS AFFECTING ALL SAVINGS ASSOCIATIONS § 561.34 Office. The term Office means the Office as established in section 3 of the...

  20. 41 CFR 101-25.104 - Acquisition of office furniture and office machines.

    Science.gov (United States)

    2010-07-01

    ... furniture and office machines. 101-25.104 Section 101-25.104 Public Contracts and Property Management... PROCUREMENT 25-GENERAL 25.1-General Policies § 101-25.104 Acquisition of office furniture and office machines... machines. The acquisition of new items shall be limited to those requirements which are considered...

  1. Office Computers: Ergonomic Considerations.

    Science.gov (United States)

    Ganus, Susannah

    1984-01-01

    Each new report of the office automation market indicates technology is overrunning the office. The impacts of this technology are described and some ways to manage and physically "soften" the change to a computer-based office environment are suggested. (Author/MLW)

  2. The Users Office turns 20

    CERN Multimedia

    2009-01-01

    20 years ago, in the summer of 1989, an office was created to assist the thousands of users who come to CERN each year, working over the broad range of projects and collaborations. Chris Onions (right), head of the Users’ Office, with Bryan Pattison (left), the Office’s founder.Before the inception of the Users Office, it was common for users to spend at least an entire day moving from office to office in search of necessary documentation and information in order to make their stay official. "Though the Office has undergone various changes throughout its lifetime, it has persisted in being a welcoming bridge to facilitate the installation of visitors coming from all over the world", says Chris Onions, head of the Users Office. This September, the Office will celebrate its 20-year anniversary with a drink offered to representatives of the User community, the CERN management and staff members from the services with whom the Office is involved. &...

  3. Effect of noise on comfort in open-plan offices: application of an assessment questionnaire.

    Science.gov (United States)

    Perrin Jegen, N; Chevret, P

    2017-01-01

    Open-plan offices account for 60% of French office workspaces. The noise levels recorded in this type of environment are much lower than those encountered in industrial workplaces. Nevertheless, surveys show that noise is considered by employees as the main source of discomfort. A first questionnaire dedicated to noise discomfort was produced in 2013 and tested on a panel made up of 217 people working in 7 French companies. Today, it also makes it possible to address the issues of fatigue related to ambient sound, but above all, the survey aims to study the differences in how ambient noise is perceived depending on the type of open-plan office. On the basis of that new version, a second survey has been conducted in 23 open-plan offices, making it possible to collect the responses from 617 employees. Most of the results of the first survey have been confirmed, with an increase in the significance of the statistical analyses. Moreover, French Standard NF S 31-199, which is currently being drafted, establishes a typology of open-plan office spaces according to the types of work done in them. Based on this typology, it appears that when dealing with the impact on noise on workers, a distinction has to be made between the types of open plan offices. Practitioner Summary: Surveys conducted in open-plan offices show that noise is considered by employees as the main source of discomfort even if the noise recorded in this type of environment is not hazardous. This work presents the result of a large survey dedicated to noise discomfort conducted in 23 open-plan offices.

  4. 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.

  5. Auxiliary office chair

    OpenAIRE

    Pascual Osés, Maite

    2007-01-01

    The aim of this project is to develop an auxiliary office chair, which favorably will compete with the existing chairs on the market. Evolutions of ergonomical survey in the work environment and on the configuration of offices require new products which fulfill the requirements properly. In order to achieve it a survey about office chairs has been carried out: types, characteristics, ways of usage and products on the market besides a large antropometrical study and ergonomics related to work ...

  6. Office of the Chief Financial Officer 2012 Annual Report

    Energy Technology Data Exchange (ETDEWEB)

    Williams, Kim [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States)

    2013-01-31

    Fiscal Year 2012 was a year of progress and change in the Office of the Chief Financial Officer (OCFO) organization. The notable accomplishments outlined below strengthened the quality of the OCFO’s stewardship and services in support of the scientific mission of Lawrence Berkeley National Laboratory (LBNL). Three strategies were key to this progress: organizational transformation aligned with our goals; process redesign and effective use of technology to improve efficiency, and innovative solutions to meet new challenges. Over the next year we will continue to apply these strategies to further enhance our contributions to the Lab’s scientific mission. What follows is the budget, funding and costs for the office for FY 2012.

  7. An autonomous photovoltaic system sizing program for office applications in Africa

    OpenAIRE

    Herteleer, Bert; Cappelle, Jan; Driesen, Johan

    2012-01-01

    A spreadsheet tool and underlying model was developed to aid non-expert users in sizing off- or on-grid photovoltaic systems with battery back-up for office applications in Africa. The tool offers the user a number of choices which help in the decision process. The model is based on the concept of energy equivalence and extended by taking into account non-ideal behaviours of photovoltaic system components, modelled as efficiency deviations. The spreadsheet tool uses freely available dat...

  8. Regulatory Office for Network Industries

    International Nuclear Information System (INIS)

    2005-01-01

    The main goal of the economic regulation of network industries is to ensure a balance between the interests of consumers and investors and to encourage providing high-quality goods and services. The task of the regulatory authority is to protect the interests of consumers against monopolistic behaviour of regulated enterprises. At the same time, the regulatory office has to protect the interests of investors by giving them an opportunity to achieve an adequate return on their investments. And last, but not least, the regulatory office has to provide regulated enterprises with appropriate incentives to make them function in an efficient and effective manner and to guarantee the security of delivery of energies and related services. All this creates an efficient regulatory framework that is capable of attracting the required amount and type of investments. This also means providing third party access to the grids, the opening of energy markets, the un-bundling of accounts according to production, distribution, transmission and other activities and the establishment of a transparent and stable legislative environment for regulated companies, investors and consumers. Otherwise, in the long run consumers may suffer from a serious deterioration of service quality, although in the short run they are protected against increased prices. Under the Act No. 276/2001 Coll. on Regulation of Network Industries and on amendment of some acts the Office for Regulation of Network Industries has been commissioned to implement the main objectives of regulation of network industries. By network industries the Act No. 276/2001 Coll. on Regulation means the following areas: (a) Production, purchase, transit and distribution of electricity; (b) Production, purchase, transit and distribution of gas; (c) Production, purchase and distribution of heat; (d) Water management activities relating to the operation of the public water supply system or the public sewerage system; (e) Water management

  9. 'Virtual' central business office: how UMMS improved revenue cycle performance.

    Science.gov (United States)

    Henciak, Bill; Fontaine, Christine; Fields, Keith; Parks, Stacy

    2010-06-01

    Based on its experience with implementing a virtual central business office, UMMS recommends the following steps to ensure the success of such an initiative: Define the process flow for the organization's day-today revenue cycle operations prior to implementation. Then select best practices and milestones for managing accounts. Identify any possible technology issues that could arise during implementation prior to go live. Hold a midproject debriefing with staff. Develop an organizational chart that details who is responsible for handling issues that arise during implementation and afterward.

  10. Fermilab Education Office - Physicists

    Science.gov (United States)

    on Education Server, but to take full advantage of all of this site's features, you should turn Custom Search Connect with the Fermilab Education Office! Facebook Fermilab Education Office Join these groups: Science Adventures Group Teacher Resource Center Group Twitter Fermilab Education Office For more

  11. Fermilab Education Office - Contacts

    Science.gov (United States)

    Search The Office of Education and Public Outreach: Contacts All telephone numbers require area code Presentations for Presenters 840-3094 Office of Education and Public Outreach Spencer Pasero spasero@fnal.gov Education Office 840-3076 Fermilab Friends for Science Education General Questions Susan Dahl sdahl@fnal.gov

  12. Recommendations for an Executive Information System (EIS) for the NASA Accounting and Financial Information System (NAFIS)

    Science.gov (United States)

    Goss, Ernest Preston

    1991-01-01

    The objectives were to: (1) survey state-of-the-art computing architectures, tools, and technologies for implementing an Executive Information System (EIS); (2) review MSFC capabilities and efforts in developing an EIS for Shuttle Projects Office and the Payloads Project Office; (3) review management reporting requirements for the NASA Accounting and Financial Information System (NAFIS) Project in the areas of cost, schedule, and technical performance, and insure that the EIS fully supports these requirements; and (4) develop and implement a pilot concept for a NAFIS EIS. A summary of the findings of this work is presented.

  13. ACCOUNTING HARMONIZATION AND HISTORICAL COST ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Valentin Gabriel CRISTEA

    2017-05-01

    Full Text Available There is a huge interest in accounting harmonization and historical costs accounting, in what they offer us. In this article, different valuation models are discussed. Although one notices the movement from historical cost accounting to fair value accounting, each one has its advantages.

  14. 6 CFR 7.10 - Authority of the Chief Security Officer, Office of Security.

    Science.gov (United States)

    2010-01-01

    ...) Direct and administer DHS implementation and compliance with the National Industrial Security Program in... 6 Domestic Security 1 2010-01-01 2010-01-01 false Authority of the Chief Security Officer, Office of Security. 7.10 Section 7.10 Domestic Security DEPARTMENT OF HOMELAND SECURITY, OFFICE OF THE...

  15. An Analysis of Proposed Changes to Incentivize Facilities Capital Investment through Cost Accounting Standard 409.

    Science.gov (United States)

    1982-09-01

    Standard 409, The." n.p.:n.d. Typescript report supplied to the authors by Mr. Von Lunenschloss, Hughes Aircraft Company, June 1982. 8. Clark, Charles...Profit Policy." n.p.:n.d. Typescript report supplied to the authors by Mr. C. G. Adams, General Accounting Office, March 1982. N25. Keith, Donald R

  16. Ecocitizen at the office

    CERN Multimedia

    Staff Association

    2014-01-01

    At the office, I do as I would at home At the office, just as at home, we need to stay warm, have light, be equipped (with office material, furniture). We thus need energy and raw materials. This consumption is not without consequences for our environment. How to reduce our consumption? In everyday life, we already have behaviours that allow us to save energy and resources, to sort our waste. At the office it is important to act in the same way as at home, as we spend a lot of time at our workplace. How to act more responsibly at the office, to reduce the environmental impact, and how to stay motivated? Computer, printer, copy machine… or coffee machine. There are quite a few electrical appliances which are indispensable in our office. Always turned on, or almost, they are also often inactive, and it is during these phases of inactivity that two thirds of their consumption occurs. The way one uses the computer is important in order to limit its consumption. Use the sleep mode with care. A c...

  17. Office 2010 Web Apps For Dummies

    CERN Document Server

    Weverka, Peter

    2010-01-01

    Enhance your Microsoft Office 2010 experience with Office 2010 Web Apps!. Office Web Apps complement Office, making it easy to access and edit files from anywhere. It also simplifies collaboration with those who don't have Microsoft Office on their computers. This helpful book shows you the optimum ways you can use Office Web Apps to save time and streamline your work. Veteran For Dummies author Peter Weverka begins with an introduction to Office Web Apps and then goes on to clearly explain how Office Web Apps provide you with easier, faster, more flexible ways to get things done.: Walks you t

  18. 4 CFR 28.17 - Internal petitions of Board employees.

    Science.gov (United States)

    2010-01-01

    ... the supervisor is unable to resolve the matter informally to the satisfaction of the employee, then... 4 Accounts 1 2010-01-01 2010-01-01 false Internal petitions of Board employees. 28.17 Section 28... of Board employees. (a) The provisions of the GAO Personnel Act, its implementing regulations, and...

  19. Sistema Público de Escrituração Digital - Sped: um estudo nos escritórios de contabilidade no munícipio de Pinhalzinho/SC = Public Digital Bookkeeping System – Sped: a study developed in the accountancy offices in Pzo/SC

    Directory of Open Access Journals (Sweden)

    Marciane Maria Mahle

    2009-07-01

    Full Text Available O artigo objetiva verificar o nível de percepção para a implantação do Sistema Público de Escrituração Digital nos escritórios de contabilidade de Pinhalzinho/SC. A contabilidade está passando por diversas modificações, uma destas é o SPED, um programa desenvolvido para que ela seja mais eficiente e controlada pelos entes interessados. A metodologia empregada na pesquisa é descritiva aplicada, do tipo levantamento, com abordagem quantitativa. De um universo de 16 escritórios de contabilidade em Pinhalzinho/SC, pesquisou-se uma amostra de 12estabelecimentos, registrados na Associação Comercial e Prefeitura do Município e que estão em funcionamento. O instrumento utilizado para a coleta de dados foi um questionário estruturado com perguntas abertas e fechadas, o qual foi aplicado pelos pesquisadores em agosto de 2009.Os resultados demonstram que os escritórios são pequenos, com poucos clientes obrigados ao sistema. Verifica-se a percepção, na opinião dos contabilistas, quanto ao programa. Conclui-se que os contadores estão cientes da gradual implantação do SPED e estão buscando orientação.The reason of this article existence is to verify the level of perception to the implantation of thePublic Digital Bookkeeping System in the accountancy offices in Pzo/SC. Accountancy is goingthrough several changes and one of them is SPED; a program developed to make it become more efficient and controlled by the interested ones. The methodology used in this research isdescriptive applied with a quantitative approach. Among a group of 16 offices in Pzo, only 12had samples analyzed, registered at Association Commercial and City Hall and are workingwith it. The tool used to collect data was a structured questionnaire with open and closedquestions, which was done by the researchers in August 2009. The results show that the officesare small and with only a few clients using the system. The perception in relation to the programis also

  20. 75 FR 65395 - Notice Convening an Accountability Review Board To Examine the Circumstances of the Death of...

    Science.gov (United States)

    2010-10-22

    ... DEPARTMENT OF STATE [Public Notice: 7213] Notice Convening an Accountability Review Board To Examine the Circumstances of the Death of Three DoD Personnel Assigned to the U.S. Embassy's Office of Defense Representative Pakistan (ODRP) on February 3, 2010 Pursuant to Section 301 of the Omnibus...

  1. Measuring and Reporting Leadership and Core Competency Domains

    Science.gov (United States)

    2015-09-04

    Management : Defense’s System for Army Military Payroll Is Unreliable,” GAO-93-32 (Washington, D.C.: GAO, September 30, 1993). 7 GAO, “DoD Systems...Deficiencies in Controls over Army Active Duty Military Payroll ,” GAO-13-28, (Washington, D.C.: GAO, December 2012); GAO, “DOD Financial Management : The...culture, regional/technical, and leadership/influence.   Examining the numerous military personnel information management systems across DoD, IDA found

  2. 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…

  3. Mastering VBA for Office 2010

    CERN Document Server

    Mansfield, Richard

    2010-01-01

    A comprehensive guide to the language used to customize Microsoft Office. Visual Basic for Applications (VBA) is the language used for writing macros, automating Office applications, and creating custom applications in Word, Excel, PowerPoint, Outlook, and Access. This complete guide shows both IT professionals and novice developers how to master VBA in order to customize the entire Office suite for specific business needs.: Office 2010 is the leading productivity suite, and the VBA language enables customizations of all the Office programs; this complete guide gives both novice and experience

  4. Office 2010 Bible

    CERN Document Server

    Walkenbach, John; Groh, Michael R

    2010-01-01

    The best of the best from the bestselling authors of Excel, Word, and PowerPoint Bibles !. Take your pick of applications from the Office 2010 suite and your choice of leading experts to show you how to use them. This Office 2010 Bible features the best-of-the-best content from the Excel 2010 Bible , by "Mr. Spreadsheet" John Walkenbach; the Word 2010 Bible by Microsoft MVP Herb Tyson; the PowerPoint 2010 Bible , by PowerPoint expert Faithe Wempen; and coverage of Access 2010 from Microsoft MVP Michael Alexander. If you want to quickly and effectively begin using Office 2010, start i

  5. Skin and Soft Tissue Surgery in the Office Versus Operating Room Setting: An Analysis Based on Individual-Level Medicare Data.

    Science.gov (United States)

    Kantor, Jonathan

    2018-03-23

    The relative volume of skin and soft tissue excision and reconstructive procedures performed in the outpatient office versus facility (ambulatory surgical center or hospital) differs by specialty, and has major implications for quality of care, outcomes, development of guidelines, resident education, health care economics, and patient perception. To assess the relative volume of surgical procedures performed in each setting (office vs ambulatory surgery center [ASC]/hospital) by dermatologists and nondermatologists. A cross-sectional analytical study was performed using the Medicare public use file (PUF) for 2014, which includes every patient seen in an office, ASC, or hospital in the United States billed to Medicare part B. Data were divided by physician specialty and setting. A total of 9,316,307 individual encounters were included in the Medicare PUF. Dermatologists account for 195,001 (2.1%) of the total. Dermatologists were more likely to perform surgical procedures in an office setting only (odds ratio 5.48 [95% confidence interval 5.05-5.95], p office setting, and dermatologists are more than 5 times as likely as other specialists to operate in an office setting.

  6. Office Space: How Will Technology Affect the Education Office Environment?

    Science.gov (United States)

    Day, C. William

    2009-01-01

    The office environment 10 years from now will be different from the one today. More office personnel will be organized around processes rather than functions. More work activities will be done by teams rather than individuals, and those teams will change over time, as will the nature of the work projects and the people who constitute the team. The…

  7. Energy Conservation in an Office Building Using an Enhanced Blind System Control

    Directory of Open Access Journals (Sweden)

    Edorta Carrascal-Lekunberri

    2017-02-01

    Full Text Available The two spaces office module is usually considered as a representative case-study to analyse the energetic improvement in office buildings. In this kind of buildings, the use of a model predictive control (MPC scheme for the climate system control provides energy savings over 15% in comparison to classic control policies. This paper focuses on the influence of solar radiation on the climate control of the office module under Belgian weather conditions. Considering MPC as main climate control, it proposes a novel distributed enhanced control for the blind system (BS that takes into account part of the predictive information of the MPC. In addition to the savings that are usually achieved by MPC, it adds a potential 15% improvement in global energy use with respect to the usually proposed BS hysteresis control. Moreover, from the simulation results it can be concluded that the thermal comfort is also improved. The proposed BS scheme increases the energy use ratio between the thermally activated building system (TABS and air-handling unit (AHU; therefore increasing the use of TABS and allowing economic savings, due to the use of more cost-effective thermal equipment.

  8. 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.

  9. 49 CFR 1325.3 - Federal office.

    Science.gov (United States)

    2010-10-01

    ... 49 Transportation 9 2010-10-01 2010-10-01 false Federal office. 1325.3 Section 1325.3... FEDERAL OFFICE OR THEIR REPRESENTATIVES § 1325.3 Federal office. For the purposes of this section, Federal office means the office of President or Vice President of the United States; or of Senator or...

  10. [Hygienic assessment of a recirculatory combined air-conditioning extract-and-input system in office building].

    Science.gov (United States)

    Malysheva, A G; Abramov, E G

    2006-01-01

    The high concentrations of lead were reveled in the air and dust of some premises and on the filters of a combined air-conditioning extract-and-input system in the high-rise office buildings located in the ecologically lead favorable environment. The dust content of lead in some premises on the first floors dust was as high as 200 mg/kg, which was more than 6 times higher than that in the soil at the highway near the office buildings. The use of new technologies and devices for cleaning and optimizing the air in the premises requires analytical studies to assess the quality of the environment, by taking into account the optimal conditions of their operation.

  11. Teach yourself visually Office 2013

    CERN Document Server

    Marmel, Elaine

    2013-01-01

    Learn the new Microsoft Office suite the easy, visual way Microsoft Office 2013 is a power-packed suite of office productivity tools including Word, Excel, PowerPoint, Outlook, Access, and Publisher. This easy-to-use visual guide covers the basics of all six programs, with step-by-step instructions and full-color screen shots showing what you should see at each step. You'll also learn about using Office Internet and graphics tools, while the additional examples and advice scattered through the book give you tips on maximizing the Office suite. If you learn best when you can see how

  12. After-hours Power Status of Office Equipment and Inventory of Miscellaneous Plug-load Equipment

    Energy Technology Data Exchange (ETDEWEB)

    Roberson, Judy A.; Webber, Carrie A.; McWhinney, Marla C.; Brown, Richard E.; Pinckard, Margaret J.; Busch, John F.

    2004-01-22

    This research was conducted in support of two branches of the EPA ENERGY STAR program, whose overall goal is to reduce, through voluntary market-based means, the amount of carbon dioxide emitted in the U.S. The primary objective was to collect data for the ENERGY STAR Office Equipment program on the after-hours power state of computers, monitors, printers, copiers, scanners, fax machines, and multi-function devices. We also collected data for the ENERGY STAR Commercial Buildings branch on the types and amounts of ''miscellaneous'' plug-load equipment, a significant and growing end use that is not usually accounted for by building energy managers. This data set is the first of its kind that we know of, and is an important first step in characterizing miscellaneous plug loads in commercial buildings. The main purpose of this study is to supplement and update previous data we collected on the extent to which electronic office equipment is turned off or automatically enters a low power state when not in active use. In addition, it provides data on numbers and types of office equipment, and helps identify trends in office equipment usage patterns. These data improve our estimates of typical unit energy consumption and savings for each equipment type, and enables the ENERGY STAR Office Equipment program to focus future effort on products with the highest energy savings potential. This study expands our previous sample of office buildings in California and Washington DC to include education and health care facilities, and buildings in other states. We report data from twelve commercial buildings in California, Georgia, and Pennsylvania: two health care buildings, two large offices (> 500 employees each), three medium offices (50-500 employees), four education buildings, and one ''small office'' that is actually an aggregate of five small businesses. Two buildings are in the San Francisco Bay area of California, five are in

  13. 7 CFR 1.25 - Implementing regulations for the Office of the Secretary and the Office of Communications.

    Science.gov (United States)

    2010-01-01

    ... Communications has responsibility for maintaining the flow of information to the mass communications media... Secretary and the Office of Communications. 1.25 Section 1.25 Agriculture Office of the Secretary of... Secretary and the Office of Communications. (a) For the Office of the Secretary and for the Office of...

  14. Smart and Sustainable Offices (SSO: Showcasing a holistic approach to realise the next generation offices

    Directory of Open Access Journals (Sweden)

    A. Cobaleda Cordero

    2018-01-01

    Full Text Available The Smart Sustainable Offices project (SSO is a product of years of research with large sets of data collected from more than 30 office buildings in Switzerland, Sweden, and Spain. Based on scientific evidence, the concept of SSO, initially conceived as a research plan to address the interdependencies between office users and their working environment in a European context, is now used as a qualitative and quantitative mixed method approach for office diagnosis and ideation. At the current stage, the SSO methodology aims to implement a new paradigm of user-oriented, lower carbon footprint and resilient office design solutions. The main strategy is articulated around the “office DNA” of every organisation, decoded as a compound of work patterns, operational and individual needs, and their potential to define design criteria. The practical application of SSO and its tentative findings exemplified through three pilot test office-demonstrators are described in this paper.

  15. 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...

  16. 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.

  17. Uranium enrichment

    International Nuclear Information System (INIS)

    1989-01-01

    GAO was asked to address several questions concerning a number of proposed uranium enrichment bills introduced during the 100th Congress. The bill would have restructured the Department of Energy's uranium enrichment program as a government corporation to allow it to compete more effectively in the domestic and international markets. Some of GAO's findings discussed are: uranium market experts believe and existing market models show that the proposed DOE purchase of a $750 million of uranium from domestic producers may not significantly increase production because of large producer-held inventories; excess uranium enrichment production capacity exists throughout the world; therefore, foreign producers are expected to compete heavily in the United States throughout the 1990s as utilities' contracts with DOE expire; and according to a 1988 agreement between DOE's Offices of Nuclear Energy and Defense Programs, enrichment decommissioning costs, estimated to total $3.6 billion for planning purposes, will be shared by the commercial enrichment program and the government

  18. Oil atlas: National Petroleum Technology Office activities across the United States

    Energy Technology Data Exchange (ETDEWEB)

    Tiedemann, H.A.

    1998-03-01

    Petroleum imports account for the largest share of the US trade deficit. Over one-third of the 1996 merchandise trade deficit is attributed to imported oil. The good news is that substantial domestic oil resources, both existing and yet-to-be-discovered, can be recovered using advanced petroleum technologies. The Energy Information Agency estimates that advanced technologies can yield 10 billion additional barrels, equal to $240 billion in import offsets. The US Department of Energy`s National Petroleum Technology Office works with industry to develop advanced petroleum technologies and to transfer successful technologies to domestic oil producers. This publication shows the locations of these important technology development efforts and lists DOE`s partners in this critical venture. The National Petroleum Technology Office has 369 active technology development projects grouped into six product lines: Advanced Diagnostics and Imaging Systems; Advanced Drilling, Completion, and Stimulation; Reservoir Life Extension and Management; Emerging Processing Technology Applications; Effective Environmental Protection; and Crosscutting Program Areas.

  19. Indonesian Local Government’s Accountability and Performance: The Isomorphism Institutional Perspective

    Directory of Open Access Journals (Sweden)

    Muhammad Ahyaruddin

    2017-12-01

    Full Text Available This research aims to explore the accountability and performance of government agency in perspective of institutional theory. It analytically answer two research questions: Do institutional isomorphism exist in the implementation of performance measurement system and accountability in public sector organizations? (RQ1 and Do government agencies actually use performance measurement information to aid decision-making and help plan for future performance improvement? (RQ2. This study is a qualitative research to answer two research question proposed with use semi-stuctured and open interview from SKPD officers in the local government of Yogyakarta Province. The results of interview were analyzed use thematic content analysis. Our finding show that three form of institutional isomorphism (coersive, mimetic and normative were existed in the implementation of performance measurement system and accountability in public sector organizations. This result also show an interesting finding in government agency that performance information who reported in LAKIP was only a formality. The information content in LAKIP is not used as feedback to aid decision-making and plan for future performance improvement.

  20. How "accountable" are accountable care organizations?

    Science.gov (United States)

    Addicott, Rachael; Shortell, Stephen M

    2014-01-01

    The establishment of accountable care organizations (ACOs) in the Affordable Care Act (ACA) was intended to support both cost savings and high-quality care. However, a key challenge will be to ensure that governance and accountability mechanisms are sufficient to support those twin ambitions. This exploratory study considers how recently developed ACOs have established governance structures and accountability mechanisms, particularly focusing on attempts at collaborative accountability and shared governance arrangements. Four case studies of ACOs across the United States were undertaken, with data collected throughout 2012. These involved 34 semistructured interviews with ACO administrative and clinical leaders, observation of nine meetings, and a review of documentary materials from each ACO. We identified very few examples of physicians being held to account as a collective and therefore only limited evidence of collaborative accountability impacting on behavior change. However, ACO leaders do have many mechanisms available to stimulate change across physicians. The challenge is to determine governance structure(s) and accountability mechanisms that facilitate the most effective combination of approaches, measures, incentives, and sanctions to achieve the goals of more accountable care. Accountability structures and processes will need to be tailored to local membership composition, historical evolution, and current stage of development. There are also some common lessons to be drawn. Shared goals and incentives should be reflected through performance criteria. It is important to align measures and thresholds across payers to ensure ACOs are not unnecessarily burdened or compromised by reporting on different and potentially disjointed measures. Finally, emphasis needs to be placed on the importance of credible, transparent data. This exploratory study provides early evidence regarding how ACOs are establishing their governance and accountability arrangements and