Toward Strategic Human Resource Management in the Central Office

Science.gov (United States)

Mosley Linhardt, Heather LeAnn

2011-01-01

The purpose of this study was to identify and explore how human resources are managed, what human resource management can look like, and what organizational issues, tensions, and ambiguities are likely to surface as a district central office moves toward being more strategic with their human resources. The research design was an exploratory case…

77 FR 19666 - Office of Financial Resources; Statement of Organization, Functions, and Delegations of Authority

Science.gov (United States)

2012-04-02

... Departmental Chief Financial Officer (CFO), Chief Acquisition Officer (CAO) and Performance Improvement Officer... their policy role in resource allocation and decisions affecting financial, grants and procurement... DEPARTMENT OF HEALTH AND HUMAN SERVICES Office of the Secretary Office of Financial Resources...

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.

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

Science.gov (United States)

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

2017-08-01

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

Accounting of forest resources in the framework of sustainable development

Directory of Open Access Journals (Sweden)

I.V. Zamula

2015-09-01

Full Text Available Nowadays, deforestation of territories and degradation of forest resources is a global problem as it leads to a climate change, soil degradation, the decline in natural reproduction of forest resources and to the disappearance of many valuable species of forest cultures. Due to the importance of the preservation of forest resources for environment it is necessary to revise the conceptual approach to the reflection of such resources both at the micro- and at the macroeconomic level. Preservation, rational use and reproduction of forest resources is one of the priorities of forestry development inUkraine. Accounting is a tool which allows to form the information about the condition and availability of forest resources. In this regard, we consider that the accounting information is an important tool for the preservation of forest assets and the reduction of anthropogenic impacts on these slowly recovering natural resources. The reflection of forest resources in accounting should be implemented on the basis of the rules defined in the P(S BU 30 called «Biological Assets» and IAS 41 called «Agriculture». In addition, we consider that while reflecting of forest resources in accounting it’s necessary to take into account the life cycle of the tree stand which consists of several stages where each one should be taken into account in the recognition of expenses on their reproduction. For the formation of analytical cuts of the costs of care for the forest resources and their protection is proposed to open the following 3 sub-accounts to the account 155 called «Expenses on the formation of forest resources»: the first is «Expenses on the landing of forest cultures», the second is «Expenses on care for forest resources» and the third one is «Expenses on the protection of forest resources». Sustainable forest management involves the reproduction of forest resources. One of the main criteria for evaluating the effectiveness of forest management

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...

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 ...

The Growing Concerns Regarding School Resource Officers

Science.gov (United States)

Ryan, Joseph B.; Katsiyannis, Antonis; Counts, Jennifer M.; Shelnut, Jill C.

2018-01-01

There have been an increasing number of incidents in which school resource officers (SRO) have been used to manage student disciplinary issues with disastrous results. Court cases brought by parents and advocacy groups claim SROs have traumatized and injured students. This article addresses several critical issues concerning SROs being used to…

The Need for Inclusion of Human Resources Accounting in the ...

African Journals Online (AJOL)

Toshiba

terms of skill, sex etc. for effective human resources planning, control and management. ... accounting system to provide human resource accounting for its managers. ... A similar effort in disclosing human resource information in the financial ... Estimate the effect of managerial actions on employees' morale, productivity and ...

Idaho National Laboratory Cultural Resource Management Office FY 2010 Activity Report

Energy Technology Data Exchange (ETDEWEB)

Hollie K. Gilbert; Clayton F. Marler; Christina L. Olson; Brenda R. Pace; Julie Braun Williams

2011-09-01

The Idaho National Laboratory (INL) Site is home to vast numbers and a wide variety of important cultural resources representing at least a 13,500 year span of human land use in the region. As a federal agency, the Department of Energy, Idaho Operations Office (DOE-ID) has legal responsibility for the management and protection of the resources and has contracted these responsibilities to Battelle Energy Alliance (BEA). The BEA professional staff is committed to maintaining a cultural resource management program that accepts the challenge of preserving INL cultural resources in a manner reflecting their importance in local, regional, and national history. This report summarizes activities performed by the INL Cultural Resource Management Office (CRMO) staff during fiscal year 2010. This work is diverse, far-reaching and though generally confined to INL cultural resource compliance, also includes a myriad of professional and voluntary community activities. This document is intended to be informative to both internal and external stakeholders and to serve as a planning tool for future INL cultural resource management work.

36 CFR 261.3 - Interfering with a Forest officer, volunteer, or human resource program enrollee or giving false...

Science.gov (United States)

2010-07-01

... officer, volunteer, or human resource program enrollee or giving false report to a Forest officer. 261.3... General Prohibitions § 261.3 Interfering with a Forest officer, volunteer, or human resource program..., intimidating, or intentionally interfering with any Forest officer, volunteer, or human resource program...

NATURAL RESOURCES – A REAL OR HYPOTHETICAL OBJECT OF ACCOUNTING

Directory of Open Access Journals (Sweden)

Alexandru FRECAUTEANU

2013-12-01

Full Text Available Nowadays natural resources have a controversial accounting treatment which is caused, firstly, by neglecting their inherent properties and, secondly, by a free and one-sided interpretation of the legal framework. The definition of natural resources is bad too, which also creates additional difficulties in accounting of the operations connected with the preparation for natural resources usage and exploitation.

The demands and resources arising from shared office spaces.

Science.gov (United States)

Morrison, Rachel L; Macky, Keith A

2017-04-01

The prevalence of flexible and shared office spaces is increasing significantly, yet the socioemotional outcomes associated with these environments are under researched. Utilising the job demands-resources (JD-R) model we investigate both the demands and the resources that can accrue to workers as a result of shared work environments and hot-desking. Data were collected from work experienced respondents (n = 1000) assessing the extent to which they shared their office space with others, along with demands comprising distractions, uncooperative behaviours, distrust, and negative relationships, and resources from co-worker friendships and supervisor support. We found that, as work environments became more shared (with hot-desking being at the extreme end of the continuum), not only were there increases in demands, but co-worker friendships were not improved and perceptions of supervisory support decreased. Findings are discussed in relation to employee well-being and recommendations are made regarding how best to ameliorate negative consequences of shared work environments. Copyright © 2016 Elsevier Ltd. All rights reserved.

Information resource preferences by general pediatricians in office settings: a qualitative study

Directory of Open Access Journals (Sweden)

Lehmann Harold P

2005-10-01

Full Text Available Abstract Background Information needs and resource preferences of office-based general pediatricians have not been well characterized. Methods Data collected from a sample of twenty office-based urban/suburban general pediatricians consisted of: (a a demographic survey about participants' practice and computer use, (b semi-structured interviews on their use of different types of information resources and (c semi-structured interviews on perceptions of information needs and resource preferences in response to clinical vignettes representing cases in Genetics and Infectious Diseases. Content analysis of interviews provided participants' perceived use of resources and their perceived questions and preferred resources in response to vignettes. Results Participants' average time in practice was 15.4 years (2–28 years. All had in-office online access. Participants identified specialist/generalist colleagues, general/specialty pediatric texts, drug formularies, federal government/professional organization Websites and medical portals (when available as preferred information sources. They did not identify decision-making texts, evidence-based reviews, journal abstracts, medical librarians or consumer health information for routine office use. In response to clinical vignettes in Genetics and Infectious Diseases, participants identified Question Types about patient-specific (diagnosis, history and findings and general medical (diagnostic, therapeutic and referral guidelines information. They identified specialists and specialty textbooks, history and physical examination, colleagues and general pediatric textbooks, and federal and professional organizational Websites as information sources. Participants with access to portals identified them as information resources in lieu of texts. For Genetics vignettes, participants identified questions about prenatal history, disease etiology and treatment guidelines. For Genetics vignettes, they identified

Idaho National Laboratory Cultural Resource Management Office FY 2011 Activity Report

Energy Technology Data Exchange (ETDEWEB)

Julie Braun Williams; Brenda R. Pace; Hollie K. Gilbert; Christina L. Olson

2012-09-01

The Idaho National Laboratory (INL) Site is home to vast numbers and a wide variety of important cultural resources representing at least a 13,500 year span of human land use in the region. As a federal agency, the Department of Energy, Idaho Operations Office (DOE-ID) has legal responsibility for the management and protection of the resources and has contracted these responsibilities to Battelle Energy Alliance (BEA). The BEA professional staff is committed to maintaining a cultural resource management program that accepts the challenge of preserving INL cultural resources in a manner reflecting their importance in local, regional, and national history. This report is intended as a stand-alone document that summarizes activities performed by the INL Cultural Resource Management Office (CRMO) staff during fiscal year 2011. This work is diverse, far-reaching and though generally confined to INL cultural resource compliance, also includes a myriad of professional and voluntary community activities. This document is intended to be informative to both internal and external stakeholders, serve as a planning tool for future INL cultural resource management work, and meet an agreed upon legal requirement.

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...

Politics of Natural Resource Management and Accountable Systems ...

African Journals Online (AJOL)

The political behaviour of public institutions exhibited in the management of critical natural ... natural resource management and the modes in which they impact on accountable systems in Uganda. ... the provision of critical resources such as water at the expense of consumers and citizens. ... AJOL African Journals Online.

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…

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...

RCA : resource consumptions accounting

OpenAIRE

Valeska Rodriguez Lucas de Freitas

2013-01-01

Devido à grande concorrência do mercado o controle de custos passa a ser peça fundamental no auxílio à tomada de decisão quanto à redução dos custos, visando uma lucratividade maior por parte das empresas. Essa dissertação trata sobre um novo modelo de custos, o RCA – Resource Consumption Accounting, que ainda não foi adotado por nenhuma empresa. Esse novo método de custeio foi aplicado como modelo piloto em uma empresa Americana onde os resultados foram favoráveis a ele em relação aos modelo...

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...

Human Resources and Vaccine Management at Provincial Health Office, District/City Health Office and Primary Health Centre

Directory of Open Access Journals (Sweden)

Andi Leny Susyanty

2015-03-01

(GAIN UCI 2010–2014 stated that the general problems of decline in immunization coverage and quality of service were caused by several things, one of which is the lack of quantity, quality and distribution of human resources. Methods: A cross-sectional mix-method study to investigate human resources in vaccine management had been conducted in two provinces in 2012. Primary data were collected by interviewing stakeholders thoroughly, secondary data collection and observation were also carried out. Analysis was done by scoring for data concerning education, length of employment, training experience and knowledge. Result:The number of Vaccine management officers are still lacking. While the immunization guidelines required minimal two officers for each health centers. Officers’ knowledge in primary health centers is still inadequate, especially in terms of the vaccine and Coldchain (Ice Lined Refrigerators. Officers at Provincial Health Office had been trained in vaccine management, but not all officers at District Health Office and Primary Health Centers had received training yet. Suggestion: This study suggests the addition of the quantity and quality of human resources in vaccine management, because the officers can affect the quality of the vaccines, because vaccines need a special handling to maintain the quality to provide immunity and prevent the occurrence of diseases that can be prevented by immunization (PD3I.Key words: vaccine, human resources, training, knowledge

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.

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…

The Need for Inclusion of Human Resources Accounting in the ...

African Journals Online (AJOL)

Director to place appropriate values on our physical resources so as to maximize utilization of human assets. This paper has attempted to bring the views of different researchers on the concept of human resource accounting into focus and the ...

Microsoft® Office Communications Server 2007 R2 Resource Kit

CERN Document Server

Maximo, Rui; Ramanathan, Rajesh; Kamdar, Nirav

2009-01-01

In-depth, comprehensive, and fully revised for R2-this RESOURCE KIT delivers the information you need to deploy, manage, and troubleshoot Microsoft Office Communications Server 2007 R2. Get technical insights, scenarios, and best practices from those who know the technology best-the engineers who designed and developed it-along with 90+ Windows PowerShell™ scripts, bonus references, and other essential resources on CD. Get expert advice on how to: Plan server roles, infrastructure, topology, and securityDesign and manage enterprise instant messaging (IM), presence, and conferencing solutio

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...

Regression Analysis: Instructional Resource for Cost/Managerial Accounting

Science.gov (United States)

Stout, David E.

2015-01-01

This paper describes a classroom-tested instructional resource, grounded in principles of active learning and a constructivism, that embraces two primary objectives: "demystify" for accounting students technical material from statistics regarding ordinary least-squares (OLS) regression analysis--material that students may find obscure or…

Assessment of the Potential for Human Resource Accounting in Venezuelan Navy Management Decision Making.

Science.gov (United States)

1981-12-01

Accounting Association, 1957, op. cit, p. 6. 23. Horngren , Charles, " Cost Accounting : A Managerial Emphasis," Solutions Manual, Prentice-Hall...Model," Management Accounting , December 1977. Savich, R. S . and Ehrenreich, K. E., " Cost /Benefits Analysis of Human Resource Accounting Alternatives...A0A112 T40 NAVAL POSTGRADUATE SCHOOL MONTEREY CA F/ S S / ASSESS1ENT OF THE POTENTIAL FOR HUMAN RESOURCE ACCOUNTING IN VE-ETC(Ul EC GS K FI MARN

Resource control in ATLAS distributed data management: Rucio Accounting and Quotas

CERN Document Server

Barisits, Martin-Stefan; The ATLAS collaboration

2015-01-01

The ATLAS Distributed Data Management system stores more than 160PB of physics data across more than 130 sites globally. Rucio, the next-generation data management system of ATLAS has been introduced to cope with the anticipated workload of the coming decade. The previous data management system DQ2 pursued a rather simplistic approach for resource management, but with the increased data volume and more dynamic handling of data workflows required by the experiment, a more elaborate approach to this issue is needed. This document describes how resources, like storage, accounts and replication requests, are accounted in Rucio. Especially the measurement of used logical storage space is fundamentally different in Rucio than it’s predecessor DQ2. We introduce a new concept of declaring quota policies (limits) for accounts in Rucio. This new quota concept is based on accounts and RSE (Rucio storage element) expressions, which allows the definition of account limits in a dynamic way. This concept enables the opera...

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

Science.gov (United States)

Barnes, Lynn M.

2016-01-01

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

Generation of SEEAW asset accounts based on water resources management models

Science.gov (United States)

Pedro-Monzonís, María; Solera, Abel; Andreu, Joaquín

2015-04-01

One of the main challenges in the XXI century is related with the sustainable use of water. This is due to the fact that water is an essential element for the life of all who inhabit our planet. In many cases, the lack of economic valuation of water resources causes an inefficient water use. In this regard, society expects of policymakers and stakeholders maximise the profit produced per unit of natural resources. Water planning and the Integrated Water Resources Management (IWRM) represent the best way to achieve this goal. The System of Environmental-Economic Accounting for Water (SEEAW) is displayed as a tool for water allocation which enables the building of water balances in a river basin. The main concern of the SEEAW is to provide a standard approach which allows the policymakers to compare results between different territories. But building water accounts is a complex task due to the difficulty of the collection of the required data. Due to the difficulty of gauging the components of the hydrological cycle, the use of simulation models has become an essential tool extensively employed in last decades. The target of this paper is to present the building up of a database that enables the combined use of hydrological models and water resources models developed with AQUATOOL DSSS to fill in the SEEAW tables. This research is framed within the Water Accounting in a Multi-Catchment District (WAMCD) project, financed by the European Union. Its main goal is the development of water accounts in the Mediterranean Andalusian River Basin District, in Spain. This research pretends to contribute to the objectives of the "Blueprint to safeguard Europe's water resources". It is noteworthy that, in Spain, a large part of these methodological decisions are included in the Spanish Guideline of Water Planning with normative status guaranteeing consistency and comparability of the results.

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...

Application Framework Of Integrated Energy Resources Planning Considering Full Environmental Accounting

Energy Technology Data Exchange (ETDEWEB)

Kanayama, Paulo Helio; Morales Udaeta, Miguel Edgar; Ribeiro Galvao, Luis Claudio; Baesso Grimoni, Jose Aquiles

2010-09-15

This paper describes the full environmental accounting being used in RAA (Administrative Region of Aracatuba), an area composed of 43 municipalities in Sao Paulo, Brazil. The full environment accounting shows the vulnerabilities and advantages in the region that can be used as a tool for public awareness and involvement in decision making to choose the most appropriate energy resources of the region. It is characterized by four main environmental categories: aerial, aquatic, land and anthropogenic mediums, each to be used as a tool for decision making in energy planning, specifically with the methodology of PIR - Integrated Energy Resources Planning.

The Eighth Stage of Information Management: Information Resources Management (IRM) vs. Knowledge Management (KM), and the Chief Information Officer (CIO) vs. the Chief Knowledge Officer (CKO).

Science.gov (United States)

Chen, Rui

1998-01-01

Describes the characteristics of the transfer point of information management to knowledge management (KM), what information resources management (IRM) does, and compares information and knowledge management and the roles of chief information officer (CIO) and chief knowledge officer (CKO). (PEN)

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,…

DOD Controls Over Resources Used to Account for Missing U.S. Personnel

National Research Council Canada - National Science Library

1997-01-01

We are providing this report for your information and use. This evaluation responds to two congressional requests to investigate allegations of DoD negligence in accounting for resources used to achieve full accounting for U.S...

Human Resource Accounting: Interests and Conflicts. A Discussion Paper. CEDEFOP Panorama.

Science.gov (United States)

Frederiksen, Jens V.; Westphalen, Sven-Age

This document examines the principles, use, and benefits of human resource accounting (HRA), which uses numerical and nonnumerical data on items such as costs and benefits of training, staff turnover, absenteeism, and the value of employees' knowledge to measure the value of human resources in enterprises. The introduction presents an overview of…

Ecosystem accounts define explicit and spatial trade-offs for managing natural resources.

Science.gov (United States)

Keith, Heather; Vardon, Michael; Stein, John A; Stein, Janet L; Lindenmayer, David

2017-11-01

Decisions about natural resource management are frequently complex and vexed, often leading to public policy compromises. Discord between environmental and economic metrics creates problems in assessing trade-offs between different current or potential resource uses. Ecosystem accounts, which quantify ecosystems and their benefits for human well-being consistent with national economic accounts, provide exciting opportunities to contribute significantly to the policy process. We advanced the application of ecosystem accounts in a regional case study by explicitly and spatially linking impacts of human and natural activities on ecosystem assets and services to their associated industries. This demonstrated contributions of ecosystems beyond the traditional national accounts. Our results revealed that native forests would provide greater benefits from their ecosystem services of carbon sequestration, water yield, habitat provisioning and recreational amenity if harvesting for timber production ceased, thus allowing forests to continue growing to older ages.

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.

Usage and Recall of the Food Stamp Office Resource Kit (FSORK) by Food Stamp Applicants in 4 California Counties

Science.gov (United States)

Ghirardelli, Alyssa; Linares, Amanda; Fong, Amy

2011-01-01

Objective: To evaluate recall and usage of the Food Stamp Office Resource Kit (FSORK), a set of nutrition education materials designed for use in food stamp offices. Design: Client intercept exit surveys, an environmental scan, and individual observations of clients in the food stamp office. Setting: Four food stamp offices in California.…

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...

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...

Are Accounting Metrics Applicable to Human Resources? The Case of Return on Valuing Assignments

Directory of Open Access Journals (Sweden)

Adam Steen

2011-09-01

Full Text Available The importance of accounting for human resources has long been recognised by the Accounting profession. Until recently, Human Resource Accounting (HRA literature has been dominated by discussion as to whether humans fit the traditional definition of assets, and how to measure and report them. We investigate the concept of human capital and its measurement through a review of the HRA literature, as well as the literature in Human Resources (HR. This paper then draws on the findings of a small exploratory study into the measurement of Return on Investment (ROI for international assignments. Interview data reveals that intangible costs and benefits are problematic when applying such a metric; that much of the outcome from the assignment is intellectual capital, in its broad sense, and therefore difficult to isolate and effectively measure.

Common accounting system for monitoring the ATLAS distributed computing resources

International Nuclear Information System (INIS)

Karavakis, E; Andreeva, J; Campana, S; Saiz, P; Gayazov, S; Jezequel, S; Sargsyan, L; Schovancova, J; Ueda, I

2014-01-01

This paper covers in detail a variety of accounting tools used to monitor the utilisation of the available computational and storage resources within the ATLAS Distributed Computing during the first three years of Large Hadron Collider data taking. The Experiment Dashboard provides a set of common accounting tools that combine monitoring information originating from many different information sources; either generic or ATLAS specific. This set of tools provides quality and scalable solutions that are flexible enough to support the constantly evolving requirements of the ATLAS user community.

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.

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.

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.

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.

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).

Recommendations for blood pressure measuring devices for office/clinic use in low resource settings

NARCIS (Netherlands)

Parati, G.; Mendis, S.; Abegunde, D.; Asmar, R.; Mieke, S.; Murray, A.; Shengelia, B.; Steenvoorden, G.; Montfrans, G. van; O'Brien, E.

2005-01-01

This paper, which summarizes the conclusions of a WHO Expert meeting, is aimed at proposing indications to develop technical specifications for an accurate and affordable blood pressure measuring device for office/ clinic use in low resource settings. Blood pressure measuring devices to be used in

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.

THE IMPACT OF ENTERPRISE RESOURCE PLANNING SYSTEMS ON MANAGEMENT ACCOUNTING

Directory of Open Access Journals (Sweden)

Andreea Gabriela PONORÎCĂ

2014-05-01

Full Text Available The added value on the ongoing improvement process of forecasts for financial and non-financial information systems is the main object of this study during nowadays context. Our results reveal the findings of an empirical research on the communication with various software vendors, such as SAP or Oracle, confirming the hypothesis that enterprise resource planning systems are not so well connected with the field of financial reporting analysis, but strongly linked with the management accounting field. Our study is and will be further opened for future research, passing over the limits of resource planning.

Police at School: A Brief History and Current Status of School Resource Officers

Science.gov (United States)

Weiler, Spencer C.; Cray, Martha

2011-01-01

The school resource officer (SRO) program began in the United States in the early to mid-1950s, however, the program did not gain prominence until the 1990s in response to various school shootings. According to national data, SROs can be found in 35 percent of school across America, regardless of level (elementary, middle, or high school),…

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...

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...

75 FR 32962 - Notice of Intent To Prepare a Resource Management Plan for the Carlsbad Field Office, New Mexico...

Science.gov (United States)

2010-06-10

... To Prepare a Resource Management Plan for the Carlsbad Field Office, New Mexico and Associated Environmental Impact Statement AGENCY: Bureau of Land Management, Interior. ACTION: Notice of Intent. SUMMARY... associated Environmental Impact Statement (EIS) for the Carlsbad Field Office and by this notice is...

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

Science.gov (United States)

Eklund, Katie; Meyer, Lauren; Bosworth, Kris

2018-01-01

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

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...

Mineral resources accounting: A technique formonitoring the Philippine mining industry for sustainable development

Science.gov (United States)

Santos, Teodoro M.; Zaratan, May L.

Mining which extracts exhaustible mineral resources has been condemned by certain sectors as promoting social inequity and underdevelopment. This is so because once a tonne of copper, say, is mined it is forever lost to the future generation. Such perception translates into policies that are usually disadvantageous or even hostile to the industry. Despite this adverse criticism, recent developments in natural resources accounting indicate that mining can truly contribute to the sustainable economic development of a society. True worth of mining in economic development can be assessed and monitored on a continuing basis through an appropriate system of natural accounts (SNA). If the industry is found deficient, such SNA can also point out how the industry can be made to constribute to sustainable growth. The prevailing SNA is criticized as having failed to capture the adverse effects on the welfare of society of producing a nonrenewable resource such as minerals. For instance, the production of copper for a particular year registers an increase in gross national product equivalent to its monetary value. However, the concomitant depletion of the country's natural wealth due to such production is nowhere recorded in the SNA. This faulty accounting gives rise to policies that result in nonsustainable economic growth. In order to address the preceding problem, this paper presents an accounting formula applicable to any nonrenewable resource whereby revenue is decomposed into income and capital components. To achieve sustainable economic growth, it states that the capital component must be invested to generate future incomes. However, investments need not be confined to the same sector. Application of the accounting scheme to the Philippine copper and gold sectors during the 1980-1990 period leads to the following conclusions: (a) by and large, gold and copper mining operations have indeed contributed positively to national income, contrary to allegations of certain

Resource control in ATLAS distributed data management: Rucio Accounting and Quotas

CERN Document Server

Barisits, Martin-Stefan; The ATLAS collaboration; Garonne, Vincent; Lassnig, Mario; Beermann, Thomas Alfons; Vigne, Ralph

2015-01-01

The ATLAS Distributed Data Management system manages more than 160PB of physics data across more than 130 sites globally. Rucio, the next generation Distributed Data Management system of the ATLAS experiment, replaced DQ2 in December 2014 and will manage the experiments data throughout Run 2 of the LHC and beyond. The previous data management system pursued a rather simplistic approach for resource management, but with the increased data volume and more dynamic handling of data workflows required by the experiment, a more elaborate approach to this issue is needed. Rucio was delivered with an initial quota system, but during the first months of operation it turned out to not fully satisfy the collaborations resource management needs. We consequently introduce a new concept of declaring quota policies (limits) for accounts in Rucio. This new quota concept is based on accounts and RSE (Rucio storage element) expressions, which allows the definition of hierarchical quotas in a dynamic way. This concept enables t...

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...

Dynamical resource nexus assessments: from accounting to sustainability approaches

Science.gov (United States)

Salmoral, Gloria; Yan, Xiaoyu

2017-04-01

Continued economic development and population growth result in increasing pressures on natural resources, from local to international levels, for meeting societal demands on water, energy and food. To date there are a few tools that link models to identify the relationships and to account for flows of water, energy and food. However, these tools in general can offer only a static view often at national level and with annual temporal resolution. Moreover, they can only account flows but cannot consider the required amounts and conditions of the natural capital that supplies and maintains these flows. With the emerging nexus thinking, our research is currently focused on promoting dynamical environmental analyses beyond the conventional silo mentalities. Our study aims to show new advancements in existing tools (e.g., dynamical life cycle assessment) and develop novel environmental indicators relevant for the resource nexus assessment. We aim to provide a step forward when sustainability conditions and resilience thresholds are aligned with flows under production (e.g., food, water and energy), process level under analysis (e.g., local production, transport, manufacturing, final consumption, reuse, disposal) and existing biophysical local conditions. This approach would help to embrace and better characterise the spatiotemporal dynamics, complexity and existing links between and within the natural and societal systems, which are crucial to evaluate and promote more environmentally sustainable economic activities.

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...

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...

The Answer Is Blowing in the Wind. Investment in Training from a Human Resource Accounting Perspective.

Science.gov (United States)

Johanson, Ulf

1998-01-01

Presents components of human resource accounting (HRA)--description of human resource costs, estimation of return on investment, estimation of human resource values. Reviews research on the influence of HRA on decision making, concluding that a number of factors inhibit its effective use. (SK)

The role of enterprise resource planning (ERP system in advancing the country of Jordan towards international standard accounting practices and accounting mechanisms

Directory of Open Access Journals (Sweden)

Hussein Mohammed Alrabba

2017-03-01

Full Text Available The paper seeks to counter several functionalities of the Enterprise Resource Planning system as brought up in the title. Essentially, the system’s role will be viewed in the perspective of regenerating better accounting practices in an advanced business setting and considering the size of the enterprise. However, a satisfying part of the paper attempts to bring out a clear depiction of the Enterprise Resource Planning paradigm/system as the main tool to take any credit made in the business accounts mechanics and base criteria. Subsequently, through this paper, all the roles of the tool at hand in enhancing accounting practices will substantially be played up. This research uses Jordan as the suitable setting for the realization of ERP’s comprehensive capabilities. An empirical research on Jordanian mining industry is used for sampling results as well as a theoretical critical review on the organisations adoption of the ERP system on their accounting systems (Naash & Khamis, 2009. Similarly, the Jordanian banks are briefly highlighted on a theoretical mode in phase of testing the both the alternative and null hypothesis. The empirical study is analyzed using a custom bucketing methodology on measuring the trends in the open-ended questions and attributed to efficiency. The latter are the variables tested on the open-ended questions. On the other hand, the closed questions are subjected to the analysis of variance (ANOVA where the variances between the “yes” and “no” responses is checked. The two analytical approaches of the questionnaires yields are interrelated because of the homogeneity of the question types. Objectively, the null hypotheses Hₒ is tested by implying on the risk factors and challenges facing the system implementation in the organization; it is from the corresponding findings where the research infer its recommendations. The alternative hypotheses Hɪ implicates on the massive encroachments of ERP on the Jordanian

Notes on Economic Depreciation of Natural Resource Stocks and National Accounting

OpenAIRE

John W. Hartwick

1991-01-01

We consider numerous variations on the theme that stock diminution weighted by marginal rent should be netted from basic NNP to account for economic depreciation of natural stocks. Mineral discoveries, durable exhaustible resources, and mining pollution effects are examined. Capital appreciation from transforming land in virgin forest to land in agriculture is considered. Attention is paid to second best prices.

Ergophthalmology in accounting offices: the computer vision syndrome (CVS

Directory of Open Access Journals (Sweden)

Arjuna Nudi Perin

Full Text Available Abstract Purpose: This study aimed to determine the presence of the symptoms of computer vision syndrome (CVS accounting office employees. Methods: The research tools used were a questionnaire based on the set of symptoms of CVS rated by Likert scale (1-5 and workplace observations based on Ergonomic Workplace Analysis (EWA. Results: The participants who worked with a viewing angle of less than 10º relative to the screen had more symptoms, particularly of pain in the back of the neck and back (p = 0.0460. The participants who used lighting other than 450 and 699 lux reported significant headache (p = 0.0045 and dry eye (p = 0.0329 symptoms. Younger workers had more headaches (p = 0.0182, and workers with fewer years of employment had more headaches and dry eyes symptoms (p = 0.0164 and p = 0.0479, respectively. A total of 37% of the participants reported a lack of guidance regarding prevention and painful symptoms in the back of the neck and back (p = 0.0936. Conclusion: Younger participants with fewer years of employment, who had not received information regarding proper computer use, who did not use lighting between 450 and 699 lux or who worked with viewing angles of less than 10º had more computer vision syndrome symptoms.

32 CFR 22.605 - Grants officers' responsibilities.

Science.gov (United States)

2010-07-01

... recipient, a copy is forwarded to the office designated to administer the grant or cooperative agreement, and another copy is forwarded to the finance and accounting office designated to make the payments to... and accounting office. On the first page of the copy forwarded to the recipient, the grants officer...

Office of Codes and Standards resource book. Section 1, Building energy codes and standards

Energy Technology Data Exchange (ETDEWEB)

Hattrup, M.P.

1995-01-01

The US Department of Energy`s (DOE`s) Office of Codes and Standards has developed this Resource Book to provide: A discussion of DOE involvement in building codes and standards; a current and accurate set of descriptions of residential, commercial, and Federal building codes and standards; information on State contacts, State code status, State building construction unit volume, and State needs; and a list of stakeholders in the building energy codes and standards arena. The Resource Book is considered an evolving document and will be updated occasionally. Users are requested to submit additional data (e.g., more current, widely accepted, and/or documented data) and suggested changes to the address listed below. Please provide sources for all data provided.

Retention of women accountants: The interaction of job demands and job resources

Directory of Open Access Journals (Sweden)

Stella Ribeiro

2016-05-01

Full Text Available Orientation: Most CEOs in South Africa are chartered accountants (CAs. Retaining women CAs might therefore lead to an increase in women in leadership. The Job Demands-Resources model presents a framework to investigate organisational job-related factors that promote or deter voluntary turnover of women CAs. Research purpose: The primary objective was to investigate which organisational factors promote or reduce the risk of turnover intentions for South African women CAs. The secondary objective was to investigate the moderating potential of job resources on the relationship between job demands and turnover intentions. Motivation for the study: There is a fair amount of research on the problems associated with the retention of women CAs in public practice but very little is known about how those problems interact with each other, and whether there are factors that could buffer them. Research design, approach, and method: The study consisted of a sample (n = 851 of women CAs in public practice firms nationally in South Africa. We used structural equation modelling together with moderated regression analysis. Main findings: Job demands promote turnover intentions, whereas job resources have a negative effect on turnover intentions. Counter-intuitively a negative direct effect was found between job insecurity and turnover intentions. Statistical support was found for the moderating role of all job resources, except financial advancement, on the relationship between work–family conflict and turnover intentions; and growth opportunities, on the relationship between job insecurity and turnover intentions. Practical/managerial implications: No job resource measured could buffer the impact of job overload on turnover intentions. Contribution: This is the first study to investigate factors that may retain women CAs in public practice audit, tax, and advisory firms (Big Four Accountancy Firms using the JD-R model. Few studies have investigated the

Why do interracial interactions impair executive function? A resource depletion account.

Science.gov (United States)

Richeson, Jennifer A; Trawalter, Sophie

2005-06-01

Three studies investigated the veracity of a resource depletion account of the impairment of inhibitory task performance after interracial contact. White individuals engaged in either an interracial or same-race interaction, then completed an ostensibly unrelated Stroop color-naming test. In each study, the self-regulatory demands of the interaction were either increased (Study 1) or decreased (Studies 2 and 3). Results revealed that increasing the self-regulatory demands of an interracial interaction led to greater Stroop interference compared with control, whereas reducing self-regulatory demands led to less Stroop interference. Manipulating self-regulatory demands did not affect Stroop performance after same-race interactions. Taken together, the present studies point to resource depletion as the likely mechanism underlying the impairment of cognitive functioning after interracial dyadic interactions.

Notification: Evaluation of Benefits and Use of Office of Research and Development's Safe and Sustainable Water Resources Research

Science.gov (United States)

Project #OPE-FY17-0021, August 1, 2017. The EPA OIG plans to begin preliminary research to assess the benefits and use of the Office of Research and Development’s (ORD) Safe and Sustainable Water Resources research.

18 CFR 367.9050 - Account 905, Miscellaneous customer accounts expenses.

Science.gov (United States)

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 905, Miscellaneous customer accounts expenses. 367.9050 Section 367.9050 Conservation of Power and Water Resources..., Miscellaneous customer accounts expenses. (a) This account must include the cost of labor, materials used and...

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

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.

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...

Environmental-Economic Accounts and Financial Resource Mobilisation for Implementation the Convention on Biological Diversity

OpenAIRE

Cesare Costantino; Emanuela Recchini

2015-01-01

At the Rio “Earth Summit” the Convention on Biological Diversity introduced a global commitment to conservation of biological diversity and sustainable use of its components. An implementation process is going on, based on a strategic plan, biodiversity targets and a strategy for mobilizing financial resources. According to target “2”, by 2020 national accounts should include monetary aggregates related to biodiversity. Environmental accounts can play an important role – together with other i...

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. ...

77 FR 16850 - Notice of Reclassification of One Investigative Field Office to Regional Office: Denver, CO

Science.gov (United States)

2012-03-22

...This notice advises the public that the HUD/OIG Office of Investigation plans to reclassify its Denver, Colorado field office as a regional office. The planned reorganization is intended to: 1. Improve the alignment of limited investigative resources, to promote more efficient responses to HUD or Congressional requests involving critical program issues; 2. Redeploy resources to prevent and detect fraud in new program delivery of CPD, FHA and other HUD programs; and 3. Improve management control and effectiveness, and reduce travel costs of management by reducing region size. 4. Return to the traditional Regional alignment of HUD OIG Regional offices and HUD Regional offices.

Bridges to Excellence--recognizing high-quality care: analysis of physician quality and resource use.

Science.gov (United States)

Rosenthal, Meredith B; de Brantes, Francois S; Sinaiko, Anna D; Frankel, Matthew; Robbins, Russell D; Young, Sara

2008-10-01

To examine whether physicians who sought and received Bridges to Excellence (BTE) recognition performed better than similar physicians on a standardized set of population-based performance measures. Cross-sectional comparison of performance data. Using a claims dataset of all commercially insured members from 6 health plans in Massachusetts, we examined population-based measures of quality and resource use for physicians recognized by the BTE programs Physician Office Link and Diabetes Care Link, compared with nonrecognized physicians in the same specialties. Differences in performance were tested using generalized linear models. Physician Office Link-recognized physicians performed significantly better than their nonrecognized peers on measures of cervical cancer screening, mammography, and glycosylated hemoglobin testing. Diabetes Care Link-recognized physicians performed significantly better on all 4 diabetes process measures of quality, with the largest differences observed in microalbumin screening (17.7%). Patients of Physician Office Link-recognized physicians had a significantly greater percentage of their resource use accounted for by evaluation and management services (3.4%), and a smaller percentage accounted for by facility (-1.6%), inpatient ancillary (-0.1%), and nonmanagement outpatient services (-1.0%). After adjustment for patient age and sex, and case mix, Physician Office Link-recognized physicians had significantly fewer episodes per patient (0.13) and lower resource use per episode (dollars 130), but findings were mixed for Diabetes Care Link-recognized physicians. Our findings suggest that the BTE approach to ascertaining physician quality identifies physicians who perform better on claims-based quality measures and primary care physicians who use a less resource-intensive practice style.

Optimizing the Use of Resources of Technogenic Deposits Taking into Account Uncertainties

Directory of Open Access Journals (Sweden)

Ivan Mikhaylovich Potravny

2017-12-01

Full Text Available The article discusses the problem of resource deterioration and the exhaustion of natural resources as well as the involvement in economic circulation of waste production, resources of technogenic deposits in order to maintain natural capital and support “green” economic growth. This necessitates the development of the mechanism for the environmental management optimization. This mechanism aims at using technogenic deposits in the economy to decrease of both the nature intensity of production and the cost of production. Furthermore, the environmental management optimization should reduce the negative impact of production on the environment. The authors propose to construct a model of economic relevance for the use of waste based on the theory of sustainable development and the theory of substitution of primary natural resources. Under substitutes, we consider useful products, resources from technogenic deposits, resulting from past economic activities. The article considers the problem of accumulation of municipal solid waste and industrial wastes in the regions of Russia in terms of forming and operating the ever-growing technogenic deposits. The authors propose a set of models for the optimum exploitation of technogenic deposits taking into account various factors of the external and internal environment as well as the time factor. The proposed models allow to substantiate and choose the best technologies for the processing of accumulated waste in terms of the reduction of pollution and “green” revenues from the exploitation of technogenic deposits. To account the probabilistic assessments of the geological structure of the technogenic deposits, we propose to use a combination of Monte-Carlo method and of developed optimization models. The authors describe the calculation results and the prospects for the development of a comprehensive model using regional technogenic deposits. The results of the research allow forming an optimal set

Assessing DRG cost accounting with respect to resource allocation and tariff calculation: the case of Germany

Science.gov (United States)

2012-01-01

The purpose of this paper is to analyze the German diagnosis related groups (G-DRG) cost accounting scheme by assessing its resource allocation at hospital level and its tariff calculation at national level. First, the paper reviews and assesses the three steps in the G-DRG resource allocation scheme at hospital level: (1) the groundwork; (2) cost-center accounting; and (3) patient-level costing. Second, the paper reviews and assesses the three steps in G-DRG national tariff calculation: (1) plausibility checks; (2) inlier calculation; and (3) the “one hospital” approach. The assessment is based on the two main goals of G-DRG introduction: improving transparency and efficiency. A further empirical assessment attests high costing quality. The G-DRG cost accounting scheme shows high system quality in resource allocation at hospital level, with limitations concerning a managerially relevant full cost approach and limitations in terms of advanced activity-based costing at patient-level. However, the scheme has serious flaws in national tariff calculation: inlier calculation is normative, and the “one hospital” model causes cost bias, adjustment and representativeness issues. The G-DRG system was designed for reimbursement calculation, but developed to a standard with strategic management implications, generalized by the idea of adapting a hospital’s cost structures to DRG revenues. This combination causes problems in actual hospital financing, although resource allocation is advanced at hospital level. PMID:22935314

Assessing DRG cost accounting with respect to resource allocation and tariff calculation: the case of Germany.

Science.gov (United States)

Vogl, Matthias

2012-08-30

The purpose of this paper is to analyze the German diagnosis related groups (G-DRG) cost accounting scheme by assessing its resource allocation at hospital level and its tariff calculation at national level. First, the paper reviews and assesses the three steps in the G-DRG resource allocation scheme at hospital level: (1) the groundwork; (2) cost-center accounting; and (3) patient-level costing. Second, the paper reviews and assesses the three steps in G-DRG national tariff calculation: (1) plausibility checks; (2) inlier calculation; and (3) the "one hospital" approach. The assessment is based on the two main goals of G-DRG introduction: improving transparency and efficiency. A further empirical assessment attests high costing quality. The G-DRG cost accounting scheme shows high system quality in resource allocation at hospital level, with limitations concerning a managerially relevant full cost approach and limitations in terms of advanced activity-based costing at patient-level. However, the scheme has serious flaws in national tariff calculation: inlier calculation is normative, and the "one hospital" model causes cost bias, adjustment and representativeness issues. The G-DRG system was designed for reimbursement calculation, but developed to a standard with strategic management implications, generalized by the idea of adapting a hospital's cost structures to DRG revenues. This combination causes problems in actual hospital financing, although resource allocation is advanced at hospital level.

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…

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.

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...

Information resource management concepts for records managers

Energy Technology Data Exchange (ETDEWEB)

Seesing, P.R.

1992-10-01

Information Resource Management (ERM) is the label given to the various approaches used to foster greater accountability for the use of computing resources. It is a corporate philosophy that treats information as it would its other resources. There is a reorientation from simply expenditures to considering the value of the data stored on that hardware. Accountability for computing resources is expanding beyond just the data processing (DP) or management information systems (MIS) manager to include senior organization management and user management. Management's goal for office automation is being refocused from saving money to improving productivity. A model developed by Richard Nolan (1982) illustrates the basic evolution of computer use in organizations. Computer Era: (1) Initiation (computer acquisition), (2) Contagion (intense system development), (3) Control (proliferation of management controls). Data Resource Era: (4) Integration (user service orientation), (5) Data Administration (corporate value of information), (6) Maturity (strategic approach to information technology). The first three stages mark the growth of traditional data processing and management information systems departments. The development of the IRM philosophy in an organization involves the restructuring of the DP organization and new management techniques. The three stages of the Data Resource Era represent the evolution of IRM. This paper examines each of them in greater detail.

Information resource management concepts for records managers

Energy Technology Data Exchange (ETDEWEB)

Seesing, P.R.

1992-10-01

Information Resource Management (ERM) is the label given to the various approaches used to foster greater accountability for the use of computing resources. It is a corporate philosophy that treats information as it would its other resources. There is a reorientation from simply expenditures to considering the value of the data stored on that hardware. Accountability for computing resources is expanding beyond just the data processing (DP) or management information systems (MIS) manager to include senior organization management and user management. Management`s goal for office automation is being refocused from saving money to improving productivity. A model developed by Richard Nolan (1982) illustrates the basic evolution of computer use in organizations. Computer Era: (1) Initiation (computer acquisition), (2) Contagion (intense system development), (3) Control (proliferation of management controls). Data Resource Era: (4) Integration (user service orientation), (5) Data Administration (corporate value of information), (6) Maturity (strategic approach to information technology). The first three stages mark the growth of traditional data processing and management information systems departments. The development of the IRM philosophy in an organization involves the restructuring of the DP organization and new management techniques. The three stages of the Data Resource Era represent the evolution of IRM. This paper examines each of them in greater detail.

OAS :: Accountability :: Human Resources

Science.gov (United States)

OAS, including its organizational structure, each organizational unit's staffing, vacant posts, and a list of procurement notices for formal bids, links to the performance contract and travel control Plan Human Resources Organizational Structure Functions of each organizational unit Vacant Posts

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...

A Model for Urban Environment and Resource Planning Based on Green GDP Accounting System

Directory of Open Access Journals (Sweden)

Linyu Xu

2013-01-01

Full Text Available The urban environment and resources are currently on course that is unsustainable in the long run due to excessive human pursuit of economic goals. Thus, it is very important to develop a model to analyse the relationship between urban economic development and environmental resource protection during the process of rapid urbanisation. This paper proposed a model to identify the key factors in urban environment and resource regulation based on a green GDP accounting system, which consisted of four parts: economy, society, resource, and environment. In this model, the analytic hierarchy process (AHP method and a modified Pearl curve model were combined to allow for dynamic evaluation, with higher green GDP value as the planning target. The model was applied to the environmental and resource planning problem of Wuyishan City, and the results showed that energy use was a key factor that influenced the urban environment and resource development. Biodiversity and air quality were the most sensitive factors that influenced the value of green GDP in the city. According to the analysis, the urban environment and resource planning could be improved for promoting sustainable development in Wuyishan City.

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…

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

Science.gov (United States)

2010-10-20

... cost accounting standards governing the measurement, assignment, and allocation of costs to contracts... Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for Contracts Executed and... and Budget (OMB), Office of Federal Procurement Policy, Cost Accounting Standards Board. ACTION...

48 CFR 9904.403 - Allocation of home office expenses to segments.

Science.gov (United States)

2010-10-01

... expenses to segments. 9904.403 Section 9904.403 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.403 Allocation of home office expenses to...

The Blue Book: Accounting, Recordkeeping, and Reporting by Postsecondary Educational Institutions for Federally Funded Student Financial Aid Programs.

Science.gov (United States)

Department of Education, Washington, DC.

This book provides guidance to school business office personnel who handle fiscal recordkeeping, accounting, and reporting functions for federal Title IV student financial aid programs authorized by the Higher Education Act of 1965, as amended. It provides a technical resource for Title IV management responsibilities that are shared among various…

48 CFR 52.243-6 - Change Order Accounting.

Science.gov (United States)

2010-10-01

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

34 CFR 303.346 - Responsibility and accountability.

Science.gov (United States)

2010-07-01

... 34 Education 2 2010-07-01 2010-07-01 false Responsibility and accountability. 303.346 Section 303.346 Education Regulations of the Offices of the Department of Education (Continued) OFFICE OF SPECIAL... Services Individualized Family Service Plans (ifsps) § 303.346 Responsibility and accountability. Each...

Modeling of Core Competencies in the Registrar's Office

Science.gov (United States)

Pikowsky, Reta

2009-01-01

The Office of the Registrar at the Georgia Institute of Technology, in cooperation with the Office of Human Resources, has been engaged since February 2008 in a pilot project to model core competencies for the leadership team and the staff. It is the hope of the office of Human resources that this pilot will result in a model that can be used…

76 FR 54197 - Membership of the Office of the Secretary Performance Review Board

Science.gov (United States)

2011-08-31

..., Director, Office of Executive Resources, Office of Human Resources Management, Office of the Director, 14th..., Office of Information Technology, Security, Infrastructure, and Technology. Ellen Herbst, Senior Advisor..., Director, Office of Civil Rights. Alfred J. Broadbent, Director, Office of Security. Economic Development...

78 FR 17227 - Notice of Intent To Amend the Snake River Resource Management Plan for the Pinedale Field Office...

Science.gov (United States)

2013-03-20

...-176935] Notice of Intent To Amend the Snake River Resource Management Plan for the Pinedale Field Office... Snake River RMP and by this notice is announcing the beginning of the scoping process to solicit public... Street, Pinedale, WY 82941. Email: [email protected] with ``Snake River Amendment'' in the subject line...

22 CFR 196.4 - Administering office.

Science.gov (United States)

2010-04-01

... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Administering office. 196.4 Section 196.4... AFFAIRS/GRADUATE FOREIGN AFFAIRS FELLOWSHIP PROGRAM § 196.4 Administering office. The Department of State's Bureau of Human Resources, Office of Recruitment is responsible for administering the Thomas R...

75 FR 56504 - Membership of the Office of the Secretary Performance Review Board

Science.gov (United States)

2010-09-16

..., Director, Office of Executive Resources, Office of Human Resources Management, Office of the Director, 14th..., Office of Policy and Strategic Planning. Office of Assistant Secretary for Administration Suzan J... Institute of Standards and Technology Michael V. Culpepper, Chief Human Capitol Officer for NIST. National...

Material flow cost accounting as a tool for improved resource efficiency in the hotel sector: A case of emerging market

Directory of Open Access Journals (Sweden)

Celani John Nyide

2016-12-01

Full Text Available Material Flow Cost Accounting (MFCA is one of the Environmental Management Accounting (EMA tools that has been developed to enable environmentally and economically efficient material usage and thus improve resource efficiency. However, the use of this tool to improve resource efficiency in the South African hotel sector remains unknown. An exploratory study, qualitative in nature, was conducted using a single case study with embedded units approach. A Hotel Management Group that met the selection criteria formed part of this study. In-depth interviews were conducted with 10 participants and additional documents were analysed. The investigated hotels have developed technologies that provide an environmental account in both physical and monetary units which constitute the use of MFCA to improve resource efficiencies. However, the study established a number of factors that affect the implementation of MFCA by the hotel sector in a South African context

The moderating role of team resources in translating nursing teams' accountability into learning and performance: a cross-sectional study.

Science.gov (United States)

Rashkovits, Sarit; Drach-Zahavy, Anat

2017-05-01

The aim of this study was to test the moderated-mediation model suggesting that nursing teams' accountability affects team effectiveness by enhancing team learning when relevant resources are available to the team. Disappointing evidence regarding improvement in nurses' safe and quality care elevate the need in broadening our knowledge regarding the factors that enhance constant learning in nursing teams. Accountability is considered as crucial for team learning and quality of care but empirical findings have shown mixed evidence. A cross-sectional design. Forty-four nursing teams participated in the study. Data were collected in 2013-2014: Head nurses completed validated questionnaires, regarding team resources for learning (time availability, team autonomy and team performance feedback), and nursing teams' effectiveness; and nurses answered questionnaires regarding teams' accountability and learning (answers were aggregated to the team level). The model was tested using a moderated-mediation analysis with resources as moderating variables, and team learning as the mediator in the team accountability-team effectiveness link. The results of a mixed linear regression show that, as expected, nursing teams' accountability was positively linked to nursing teams' learning, when time availability, and team autonomy were high rather than low, and team performance feedback was low rather than high. Nurturing team accountability is not enough for achieving team learning and subsequent team effectiveness. Rather there is a need to provide nursing teams with adequate time, autonomy, and be cautious with performance feedback, as the latter may motivate nurses to repeat routine work strategies rather than explore improved ones. © 2016 John Wiley & Sons Ltd.

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...

7 CFR 2.4 - General officers.

Science.gov (United States)

2010-01-01

..., Nutrition, and Consumer Services; the Under Secretary for Natural Resources and Environment; the Under... OFFICERS OF THE DEPARTMENT General § 2.4 General officers. The work of the Department is under the...

The Analysis of Human Resources Policies and Regional Financial Accounting System on Regional Government Financial Statements’ Quality

Directory of Open Access Journals (Sweden)

Aida Nahar

2018-02-01

Full Text Available Accountability of local governments in the implementation of policies should be carried out with the financial statements present the quality. Qualitative characteristics of financial statements described in PP 24/ 2005 that the qualitative characteristics of financial statements is a normative measurement that needs to be realized in the accounting information that can be fulfil its purpose. To be able to raise the normative requirements, this characteristics is absolutely necessary in order to meet the government 's financial statements desired qualities are: relevant, reliable, comparable, and understandable.The population of this research is PPK-SKPD in Karesidenan Pati. Consisting of: Regency Jepara, Kudus, Pati , Rembang, Blora, and Grobogan, totally 113 SKPD with 73 respondents with a random sampling technique . Data analysis technique used is multiple regression analysis. The results mentioned that human resource policies affect the quality of financial reporting by 4.167. Implementation of the system accounting effect on the quality of financial reporting by 3.309 % . Human resources policies and implementation of accounting systems affect the quality of financial statements. This study did not succeed accept hypothesis 5 proved that the value of t = -1.021 and p = 0.311, which means that the BPK audit does not affect the relationship between the Application System Accounting for the Quality of Regional Financial Statements.

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...

Environmental-Economic Accounts and Financial Resource Mobilisation for Implementation the Convention on Biological Diversity

Directory of Open Access Journals (Sweden)

Cesare Costantino

2015-12-01

Full Text Available At the Rio “Earth Summit” the Convention on Biological Diversity introduced a global commitment to conservation of biological diversity and sustainable use of its components. An implementation process is going on, based on a strategic plan, biodiversity targets and a strategy for mobilizing financial resources. According to target “2”, by 2020 national accounts should include monetary aggregates related to biodiversity. Environmental accounts can play an important role – together with other information – in monitoring processes connected with target “20”: contribute to identifying activities needed to preserve biodiversity, calculating the associated costs and eventually assessing funding needs. In particular, EPEA and ReMEA are valuable accounting tools for providing data on biodiversity expenditure. The high quality of the information provided by these accounts makes them good candidates for being adopted world-wide within the Convention’s monitoring processes. Enhanced interaction between statisticians and officials from ministries of environment would be crucial to reach significant advancement towards standardization of the information used in support of the Convention.

Cultural resource survey report for construction of office building, driveway, and parking lot at the Stanford Linear Accelerator Center. Part 1

International Nuclear Information System (INIS)

Perry, M.E.

1995-01-01

An Environmental Assessment and associated documentation is reported for the construction of an office building and parking lot in support of environmental management personnel activities. As part of the documentation process, the DOE determined that the proposed project constituted an undertaking as defined in Section 106 of the National Historic Preservation Act. In accordance with the regulations implementing Section 106 of the National Historic Preservation Act, a records and literature search and historic resource identification effort were carried out on behalf of the Stanford Linear Accelerator Center (SLAC). This report summarizes cultural resource literature and record searches and a historic resource identification effort

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...

Volunteers in Circles of Support and Accountability Job Demands, Job Resources, and Outcome.

Science.gov (United States)

Höing, Mechtild; Bogaerts, Stefan; Vogelvang, Bas

2017-09-01

In Circles of Support and Accountability (CoSA), volunteers support a medium- to high-risk sex offender in his process toward desistance by developing a long-term empathic relationship. More knowledge is needed about the impact of this work on volunteers themselves. In a sample of 40 Dutch CoSA volunteers-at the time constituting 37% of the national population of 108 then active CoSA volunteers-we measured outcome in terms of volunteer satisfaction, determination to continue, compassion satisfaction, burnout and secondary stress, vicarious growth, civic capacities, and professional skills. We explored theoretically derived predictors of positive and negative outcome, and conceptualized them within the Job Demands-Resources model (JD-R). Volunteers reported mainly positive effects, especially high levels of volunteer satisfaction, compassion satisfaction, and determination to continue. Results indicated that job demands and most of the internal job resources were of minor importance. External job resources, especially social support and connectedness, were associated with positive outcome. Connectedness mediated the effect of social support on compassion satisfaction.

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.

Ideas for Office Occupations Education.

Science.gov (United States)

Alverson, Ruby; And Others

Prepared by South Carolina office occupations teachers, this booklet contains ideas for effective and motivating teaching methods in office occupations courses on the secondary school level. Besides ideas generally applicable, suggestions are included for teaching the following specific subjects: (1) accounting, (2) recordkeeping, (3) cooperative…

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

Science.gov (United States)

Graves, Charlotte K.

1985-01-01

Office systems consultants, office administration faculty, and other collegiate business faculty (management, marketing, accounting, and finance) were asked to rate the importance of 42 concepts needed by managerial personnel in automated offices. Also, business faculty were asked to indicate which concepts were currently being taught in courses…

46 CFR Sec. 5 - Accounting.

Science.gov (United States)

2010-10-01

... 46 Shipping 8 2010-10-01 2010-10-01 false Accounting. Sec. 5 Section 5 Shipping MARITIME... Sec. 5 Accounting. The General Agent shall record the amounts of compensation paid from the NSA... Accounting Office, at which time the Maritime Administration will take custody of the records. [16 FR 2885...

The New Planned Giving Officer.

Science.gov (United States)

Jordan, Ronald R.; Quynn, Katelyn L.

1994-01-01

A planned giving officer is seen as an asset to college/university development for technical expertise, credibility, and connections. Attorneys, certified public accountants, bank trust officers, financial planners, investment advisers, life insurance agents, and real estate brokers may be qualified but probably also need training. (MSE)

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

Science.gov (United States)

2010-10-01

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

Cost Accounting and Accountability for Early Education Programs for Handicapped Children.

Science.gov (United States)

Gingold, William

The paper offers some basic information for making decisions about allocating and accounting for resources provided to young handicapped children. Sections address the following topics: reasons for costing, audiences for cost accounting and accountability information, and a process for cost accounting and accountability (defining cost categories,…

Integrating Enterprise Resource Planning (SAP) in the Accounting Curriculum: A Systematic Literature Review and Case Study

Science.gov (United States)

Blount, Yvette; Abedin, Babak; Vatanasakdakul, Savanid; Erfani, Seyedezahra

2016-01-01

This study investigates how an enterprise resource planning (ERP) software package SAP was integrated into the curriculum of an accounting information systems (AIS) course in an Australian university. Furthermore, the paper provides a systematic literature review of articles published between 1990 and 2013 to understand how ERP systems were…

Using Office 365 with Windows 8

CERN Document Server

Wilson, Kevin

2014-01-01

Learn Office the easy way, no jargon. Clear, concise and to the point... Using Microsoft Office 365, is the essential step by step guide to getting the most out of the traditional Microsoft Office applications (not SharePoint), providing a complete resource for both the beginner and the enthusiast.Techniques are illustrated step-by-step using photography and screen prints throughout, together with concise, easy to follow text from an established expert in the field, provide a comprehensive guide to office applications. Whether you are new to Microsoft Office, an experienced user or studying a

Issues Surrounding Accounting Lab and Online Accounting Resource Implementation

Science.gov (United States)

Arnaudovska, Emilija; Gonzalez, Lacey; Tumblin, Wendy; Budden, Michael C.

2009-01-01

Students find themselves troubled with understanding concepts and processes involved in different subject areas. Many times they seek assistance but find themselves at a loss. Being aware of support resources and having assistance at one's disposal can eliminate the stress of searching for help. Nevertheless, as in the movies, the question begs to…

Fundamentals of accounting support for economic mechanism for protection and sustainable use of land resources in Ukraine

Directory of Open Access Journals (Sweden)

Ostapchuk T.P.

2017-08-01

Full Text Available The problems of agricultural land accounting are investigated with the aim of developing methodological approaches for reliable accounting of land resources transactions that will become the basis for improving control procedures for land conservation and protection. One of the most important priorities of state policy, the condition for stability and development of the country’s national economy is a scientifically grounded land use policy, which serves as an economic indicator of the development of the state and one of the ways to overcome the financial and economic crisis in the country when it occurs. World practice has shown that the only universal exchange equivalent in the way of overcoming the economic crisis of any state is natural resources, and one of the significant, practically reproducible resources is land. Depending on the categories of lands, they may be subject to both ownership rights and full ownership. However, this property right remains inadequate, as owners of land plots cannot use them freely (sell, transfer, inherit, give, etc.. This refers to the agricultural land, for sale of which a moratorium has been established banning alienation and changing the purpose of agricultural land up to 2017, inclusive.

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...

DNR Division of Enforcement Officer Patrol Areas

Data.gov (United States)

Minnesota Department of Natural Resources — This theme shows the DNR Division of Enforcement Office Patrol Areas as of January 1, 2003. Patrol areas were defined and verified by Patrol Officers during the fall...

Portrayal of the human resource crisis and accountability in healthcare: a qualitative analysis of ugandan newspapers.

Directory of Open Access Journals (Sweden)

Silvia Wojczewski

Full Text Available Uganda is one of the 57 countries with a critical shortage of health workers. The aim of this study was to determine how the human resources and health service crisis was covered in Ugandan newspapers and, in particular, how the newspapers attributed accountability for problems in the health services.We collected all articles related to health workers and health services for the calendar year 2012 in the two largest national newspapers in Uganda (collection on daily basis and in one local newspaper (collection on weekly basis. These articles were analysed qualitatively regarding the main themes covered and attribution of accountability.The two more urban national newspapers published 229 articles on human resources and health services in Uganda (on average over two articles per week, whereas the local more rural newspaper published only a single article on this issue in the 12 month period. The majority of articles described problems in the health service without discussing accountability. The question of accountability is raised in only 46% of articles (106 articles. The responsibility of the government was discussed in 50 articles (21%, and negligence, corruption and misbehaviour by individual health workers was reported in 56 articles (25%. In the articles about corruption (n=35, 60% (21 articles mention corruption by health workers and 40% (14 articles mention corruption by government officials. Six articles defended the situation of health workers in Uganda.The coverage of accountability in the Ugandan newspapers surveyed is insufficient to generate informed debate on what political actions need to be taken to improve the crisis in health care and services. There exists not only an "inverse care law" but also an "inverse information law": those sections of society with the greatest health needs and problems in accessing quality health care receive the least information about health services.

Portrayal of the human resource crisis and accountability in healthcare: a qualitative analysis of ugandan newspapers.

Science.gov (United States)

Wojczewski, Silvia; Willcox, Merlin; Mubangizi, Vincent; Hoffmann, Kathryn; Peersman, Wim; Niederkrotenthaler, Thomas; Natukunda, Silvia; Maling, Samuel; Maier, Manfred; Mant, David; Kutalek, Ruth

2015-01-01

Uganda is one of the 57 countries with a critical shortage of health workers. The aim of this study was to determine how the human resources and health service crisis was covered in Ugandan newspapers and, in particular, how the newspapers attributed accountability for problems in the health services. We collected all articles related to health workers and health services for the calendar year 2012 in the two largest national newspapers in Uganda (collection on daily basis) and in one local newspaper (collection on weekly basis). These articles were analysed qualitatively regarding the main themes covered and attribution of accountability. The two more urban national newspapers published 229 articles on human resources and health services in Uganda (on average over two articles per week), whereas the local more rural newspaper published only a single article on this issue in the 12 month period. The majority of articles described problems in the health service without discussing accountability. The question of accountability is raised in only 46% of articles (106 articles). The responsibility of the government was discussed in 50 articles (21%), and negligence, corruption and misbehaviour by individual health workers was reported in 56 articles (25%). In the articles about corruption (n=35), 60% (21 articles) mention corruption by health workers and 40% (14 articles) mention corruption by government officials. Six articles defended the situation of health workers in Uganda. The coverage of accountability in the Ugandan newspapers surveyed is insufficient to generate informed debate on what political actions need to be taken to improve the crisis in health care and services. There exists not only an "inverse care law" but also an "inverse information law": those sections of society with the greatest health needs and problems in accessing quality health care receive the least information about health services.

Portrayal of the Human Resource Crisis and Accountability in Healthcare: A Qualitative Analysis of Ugandan Newspapers

Science.gov (United States)

Wojczewski, Silvia; Willcox, Merlin; Mubangizi, Vincent; Hoffmann, Kathryn; Peersman, Wim; Niederkrotenthaler, Thomas; Natukunda, Silvia; Maling, Samuel; Maier, Manfred; Mant, David; Kutalek, Ruth

2015-01-01

Background Uganda is one of the 57 countries with a critical shortage of health workers. The aim of this study was to determine how the human resources and health service crisis was covered in Ugandan newspapers and, in particular, how the newspapers attributed accountability for problems in the health services. Methods We collected all articles related to health workers and health services for the calendar year 2012 in the two largest national newspapers in Uganda (collection on daily basis) and in one local newspaper (collection on weekly basis). These articles were analysed qualitatively regarding the main themes covered and attribution of accountability. Results The two more urban national newspapers published 229 articles on human resources and health services in Uganda (on average over two articles per week), whereas the local more rural newspaper published only a single article on this issue in the 12 month period. The majority of articles described problems in the health service without discussing accountability. The question of accountability is raised in only 46% of articles (106 articles). The responsibility of the government was discussed in 50 articles (21%), and negligence, corruption and misbehaviour by individual health workers was reported in 56 articles (25%). In the articles about corruption (n=35), 60% (21 articles) mention corruption by health workers and 40% (14 articles) mention corruption by government officials. Six articles defended the situation of health workers in Uganda. Conclusions The coverage of accountability in the Ugandan newspapers surveyed is insufficient to generate informed debate on what political actions need to be taken to improve the crisis in health care and services. There exists not only an “inverse care law” but also an “inverse information law”: those sections of society with the greatest health needs and problems in accessing quality health care receive the least information about health services. PMID

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 ...

Design of forest rent accounting

Directory of Open Access Journals (Sweden)

T.S. Osadcha

2016-12-01

Full Text Available The urgent task for the effective functioning of the national economy is the need to reflect income from the use of forest resources in accounting, which will allow management personnel to prove the effectiveness of environmental protection measures, to assess the amount of expenses taken during restoration and protection of forest resources. The study aims at identifying characteristics of forest rent to determine the amount and its reflection in the accounting for its management. The author understands a forest rent as the income received from the owner of forest resources. The above procedure for determining the amount of forest rent can be used to display it in the accounting. A forest rent is a type of business income, so for its reflection in the accounting it is proposed to open the analytical accounts to account 79 named «Financial results». To determine the amount of forest rent and its reflection in the accounting the author suggests the calculation form of a forest rent. In order to manage the size of a forest rent and expenses incurred to obtain it the author proposes to use the information from the developed report about the forest rent formation. The displaying forest rents in accounting will provide accurate and deep information to the management about the revenue and assets of a company. The rational use of forest resources and accounting reflection of a forest rent will strengthen control over the influence of human activity on natural resources and keep the conception of sustainable development.

Accounting for the income of non-renewable resources - Four essays on new theoretical approaches

Energy Technology Data Exchange (ETDEWEB)

Wei, Taoyuan

2009-01-15

Non-renewable resources are widely extracted and used in today's global economy. On the one hand, the use of these resources generates huge cash flows that can be used for current consumption. On the other hand, the extraction of these resources implies less wealth of these natural resources in the future. To compensate for this wealth decrease, we have to accumulate other kinds of real wealth, like man-made capital, human capital, and renewable resources. The wealth accumulation can be achieved by activities of investments. Reasonable financial support for the investments should come from cash flows related to non-renewable resources. Hence, cash flows related to non-renewable resources should be divided for two basic purposes: current consumption and savings to support activities of investments. The trade-off between current consumption and savings invokes a fundamental question: how much of the cash flows can we use for current consumption without impoverishing the future? Following the literature line from Hicks (1946, Chapter 14) via Samuelson (1961) to Sefton and Weale (2006), in the first essay of this dissertation, Geir Asheim and I develop a theory of sectoral income. The theory can be applied to estimate income at a sectoral level. By this notion of sectoral income, we can answer the fundamental question concerning the division of the cash flows generated by non-renewable resources into consumption and savings. In particular, by applying the new theory in this dissertation, I provide a new method for estimating real income generated by non-renewable resources. The new method has at least two advantages when compared with the wealth-based method, which is a commonly applied method in practical resource accounting. By the wealth-based method, sectoral income is associated with the interest on the sector's wealth, where the wealth is estimated as the present value of cash flows generated from the sector (see, e.g., Aslaksen et al., 1990, and Brekke

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...

Do Resources, Justice Administration Practices And Federalism Have An Impact On Registered And Sentenced Crime Prevalence?

Directory of Open Access Journals (Sweden)

Christophe Koller

2014-06-01

Full Text Available This contribution, based on a statistical approach, undertakes to link data on resources (personnel and financial means and the working of the administration of penal justice (prosecution, sentencing taking into account the nationality of those prosecuted. In order to be able to distinguish prosecution and sentencing practices of judicial authorities and possible processes of discrimination, diverse sources have been used such as data from court administrations, public finances and police forces, collected by the Swiss Federal Statistical Office and the Swiss Federal administration of finances. The authors discuss discrimination in prosecution and sentencing between Swiss residents and foreigners taking into account localization and resources regarding personnel and public finances.

Could self-measured office blood pressure be a hypertension screening tool for limited-resources settings?

Science.gov (United States)

Salazar, Martin R; Espeche, Walter G; Stavile, Rodolfo N; Balbín, Eduardo; Leiva Sisnieguez, Betty C; Leiva Sisnieguez, Carlos E; March, Carlos E; Cor, Susana; Eugenio Acero, Irma; Carbajal, Horacio A

2018-05-01

Blood pressure (BP) was assessed by patients themselves in recently published trials. Self-measured office blood pressure (SMOBP) seems particularly interesting for limited health resources regions. The aim of our study was to evaluate the relationship between SMOBP values and those estimated by ambulatory blood pressure monitoring (ABPM). Six hundred seventy-seven patients were evaluated using both, SMOBP and ABPM. The differences between SMOBP and daytime ABPM were evaluated with paired "t" test. The correlations among SMOBP and ABPM were estimated using Pearson's r. The accuracy of SMOBP to identify abnormal ABPM was determined using area under ROC curve (AUC). Sensitivity, specificity, and positive and negative predictive values were calculated for different SMOBP cut-points. Using the average of three readings, systolic SMOBP was higher (3.7 (14.2) mmHg, p 95%) to identify individuals with hypertension in the ABPM; SMOBP < 130/80 mmHg reasonably discarded abnormal ABPM. In conclusion, a high proportion of individuals could be classified adequately using SMOBP, reducing the necessity of healthcare resources and supporting its utility for screening purposes.

Twenty year of the State Office for Nuclear Safety

International Nuclear Information System (INIS)

Drabova, Dana

2013-01-01

This overview of the history of the Office presents information regarding the Czech legal framework for nuclear safety, radiation safety, and scope and authority of the Office, main Office's activities in nuclear safety and radiation safety supervision in the Czech Republic, international cooperation, and the Office's human resources. (P.A.)

28 CFR 700.22 - Request for accounting of record disclosures.

Science.gov (United States)

2010-07-01

... disclosures. (a) An individual may request the Office to provide him with an accounting of those other... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Request for accounting of record disclosures. 700.22 Section 700.22 Judicial Administration OFFICE OF INDEPENDENT COUNSEL PRODUCTION OR...

48 CFR 42.705-1 - Contracting officer determination procedure.

Science.gov (United States)

2010-10-01

... a multidivisional corporation under the cognizance of a corporate administrative contracting officer... organization. (2) Business units not under the cognizance of a corporate administrative contracting officer... accounting system capabilities. The contractor, contracting officer, and auditor must work together to make...

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...

A bibliography of research conducted by the Earth Resources Observation Systems (EROS) Office, U.S. Geological Survey : 1975-1982

Science.gov (United States)

Bowman, Helen L.

1984-01-01

The U.S. Geological Survey's Earth Resources Observation Systems (EROS) Program was established in 1967 by Secretarial order to plan and develop techniques for collecting and analyzing remotely sensed data, and to apply these techniques to the resource inventory and management responsibilities of the Department of the Interior. U.S. Geological Survey scientists, realizing the potential benefits of synoptic views of the Earth, were among the first members of America's scientific community to press for the launch of civilian Earth-surface observation satellites. Under the leadership of Director William T. Pecora, U.S. Geological Survey initiatives greatly influenced the National Aeronautics and Space Administration's (NASA) development of the Landsat program.As part of the Landsat program, an agreement between NASA and the Geological Survey was signed to provide Landsat archiving and data production capabilities at the EROS Data Center in Sioux Falls, South Dakota. This partnership with NASA began in 1972 and continued until Presidential Directive 54 designated the National Oceanic and Atmospheric Administration (NOAA) of the Department of Commerce as the manager of U.S. civil operational land remote-sensing activities. NOAA has managed the Landsat program since Fiscal Year 1983, and EROS continues to process, archive, reproduce, and distribute Landsat data under a Memorandum of Understanding between NOAA and the Geological Survey. Archives at the EROS Data Center include over 2 million worldwide Landsat scenes and over 5 million aerial photographs, primarily of U.S. sites. Since the launch of Landsat 1, global imaging of the Earth's surface has become an operational tool for resource exploration and land management. As technology evolved, so did the EROS Program mission. Research and applications efforts began at the EROS Headquarters Office in the Washington metropolitan area in 1966; at the EROS Data Center in 1971; and at the EROS Field Office in Anchorage

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...

Guidelines of the Development and the Supporting Learning Resources by the Community Participatory of Case Study for the Schools Under Secondary Education Service Area Office 24

Directory of Open Access Journals (Sweden)

Wisan Payungwong

2017-06-01

Full Text Available This research aimed 1 to study the components of guidelines of the development and the supporting learning resources by the community participatory of case study for the schools under Secondary Education Service Area Office 24 and 2 to investigate guidelines of guidelines of the development and the supporting learning resources by the community participatory of case study for the schools under Secondary Education Service Area Office 24. This research was conducted into two phases. The first phase was investigated the components and indicators of guidelines of the development and the supporting learning resources by the community participatory of case study for the schools under Secondary Education Service Area Office 24. The samples group were five respondents to provide the information by an assessment form. The second phase was conducted to find out the guidelines of development and supporting learning resources by community participatory of case study which included four steps. The first step was the focus group of case study schools with best practice. The samples were fourteen key informants from 2 schools. There were school directors, deputy director of academic administration, head of learning, village leaders, wisdom villagers and religious leaders. The data were collected by using focus group discussion form. The second step was draft the develop management guideline of academic administration. The sample group were 7 professionals. The data were collected by using the evaluation from of propriety/feasibility/utility of the develop management guideline of academic administration. The data were analyzed in average ( and standard deviation (S.D.. The third step was group discussion for evaluated the applying of the develop management guideline of academic administration. The samples group were 14 key informants from 2 schools. There were school directors, deputy director of academic administration, head of learning, village leaders

Improving health care costing with resource consumption accounting.

Science.gov (United States)

Ozyapici, Hasan; Tanis, Veyis Naci

2016-07-11

Purpose - The purpose of this paper is to explore the differences between a traditional costing system (TCS) and resource consumption accounting (RCA) based on a case study carried out in a hospital. Design/methodology/approach - A descriptive case study was first carried out to identify the current costing system of the case hospital. An exploratory case study was then conducted to reveal how implementing RCA within the case hospital assigns costs differently to gallbladder surgeries than the current costing system (i.e. a TCS). Findings - The study showed that, in contrast to a TCS, RCA considers the unused capacity, which is the difference between the work that can be performed based on current resources and the work that is actually being performed. Therefore, it assigns lower total costs to open and laparoscopic gallbladder surgeries. The study also showed that by separating costs into fixed and variable RCA allows managers to benefit from a pricing strategy based on the difference between the service's selling price and variable costs incurred in providing that service. Research limitations/implications - The limitation of this study is that, because of time constraints, the implementation was performed in the general surgery department only. However, since RCA is an advanced system that has the same application procedures for any department inside in a hospital, managers need only time gaps to implement this system to all parts of the hospital. Practical implications - This study concluded that RCA is better than a TCS for use in health care settings that have high overhead costs because it accurately assigns overhead costs to services by considering unused capacities incurred by a hospital. Consequently, this study provides insight into both measuring and managing unused capacities within the health care sector. This study also concluded that RCA helps health care administrators increase their competitive advantage by allowing them to determine the lowest

Potentials for Improvement of Resource Efficiency in Printed Circuit Board Manufacturing: A Case Study Based on Material Flow Cost Accounting

Directory of Open Access Journals (Sweden)

Yi-Xuan Wang

2017-05-01

Full Text Available The pursuit of sustainable resource use by manufacturing companies is driven by resource scarcity, environmental awareness, and cost savings potentials. To address these issues, Material Flow Cost Accounting (MFCA has been developed and applied as an effective environmental management tool. Within MFCA’s general allocation, the accounts of products and losses are overrated by weight or volume. However, such a method is incompatible with Printed Circuit Board (PCB manufacturing because of industry characteristics in which primary inputs and products are measured by area. Based on MFCA, this case study systematically established several linear cost calculation models along the production process for capturing the actual waste flows as well as performing cost-benefit analysis. The recognition of previously ignored losses offered the incentive to find appropriate indicators to conduct cost-benefit analysis on hotspots for losses. Loss identification and analysis indicated that machining and wiring are the necessities and priorities of process optimization for resource efficiency improvement measures. Therefore, this research could not only advance the achievement of a profitable and sustainable production while improving resource efficiency at the source but could also provide support for decision making in PCB manufacturing.

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...

Resource management: Hotel Zira human resource management department analysis

Directory of Open Access Journals (Sweden)

Petrović Jelena

2015-01-01

Full Text Available The world is changing at a fast pace in a number of different areas, economically, politically technologically and socially. All these facts have strong impact on how managers organize their work. Traditionally they focus on delivering efficiency through large bureaucracies which are hierarchical in nature, very much around process and stability. What this mitigates against perhaps it is innovation and flexibility. A demand is no longer predictable and service has to be equally flexible for demand that exists nowadays. The emergence of post bureaucratic organizations is about being leaner, flatter and being much more network-based. Within that network employees are being empowered to take responsibility for producing innovations themselves. In order to speed up the process it is critical to systematize the process of managing people in the back office. Human Resource Management strategies are being transformed by internal social networks and social human resource technologies to better collaborative, transition into social enterprises, and change the positioning of human resource departments from back office to front office activities. All of these subjects are applied and the case study of hotel Zira human resource department is explained and showed in detail with the specific questionnaire. One of the main challenges that human resource management is also facing is the talent management and the number one responsibility of leadership is how to manage talent, how to attract it, utilize and eventually retain it.

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.

31 CFR 595.301 - Blocked account; blocked property.

Science.gov (United States)

2010-07-01

... (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY TERRORISM SANCTIONS REGULATIONS General Definitions § 595.301 Blocked account; blocked property. The terms blocked account and blocked...

31 CFR 594.301 - Blocked account; blocked property.

Science.gov (United States)

2010-07-01

... (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY GLOBAL TERRORISM SANCTIONS REGULATIONS General Definitions § 594.301 Blocked account; blocked property. The terms blocked account and...

Office of Aviation Safety Infrastructure -

Data.gov (United States)

Department of Transportation — The Office of Aviation Safety Infrastructure (AVS INF) provides authentication and access control to AVS network resources for users. This is done via a distributed...

Den Engelske Regnskabsordbog/English Dictionary of Accounting

DEFF Research Database (Denmark)

Nielsen, Sandro; Mourier, Lise; Bergenholtz, Henning

The English Dictionary of Accounting contains about 5.600 accounting terms, both British, American and international (IFRS). The terms are defined and the dictionary gives language information about the terms. The dictionary can be used when writing and reading English accounting texts and when y...... want to learn more about accounting and financial reporting. The dictionary is designed for accountants, auditors, translators, students communication officers and others interested in financial reporting....

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

Science.gov (United States)

Lee, Sangbok; Park, Myoung Hwan; Jeong, Byung Yong

2018-06-01

This study investigates differences between male and female public office workers' satisfaction levels, sick building syndrome (SBS) symptoms and musculoskeletal disorder (MSD) complaints in workplace and office environments. Questionnaire surveys were performed in 30 offices from 15 public institutions. Male and female workers of the same age were coupled and selected from each office, gathering a total of 120 male and 120 female subjects. The results show that differences exist between genders in noise and lighting satisfaction levels, SBS-related symptoms (eye, nose, skin) and MSD complaints of hand/wrist/finger, while there is no difference in overall satisfaction level of office environments. The study also suggests that office design for public office workers should take into account gender differences in preventing MSDs and also SBS. The findings of this study are expected to serve as basic data for designing effective public office environments.

Examining Police Strategic Resource Allocation in a Time of Austerity

Directory of Open Access Journals (Sweden)

Garth den Heyer

2014-03-01

Full Text Available The increasing importance of proactive policing has highlighted the need to ensure that the police utilise their resources both efficiently and effectively. Traditionally, police agencies have allocated resources in response to their operational demands or requirements, with the majority of resources being distributed in response to political demands and public calls for service. In recent years there has been a greater emphasis by police to deliver services proactively, and to direct resources to specific geographic areas of high crime or to specific crimes, and to apply intelligence led targeted policing initiatives. The changing operating environment to a public service ethos of accountability and ‘do more with less’ means that historical methods of allocating police officers may not meet an agency's strategic goals. This paper examines if an economic approach to allocating police strategic resources is an appropriate and equitable method in a time of austerity. This greater emphasis on proactive, rather than reactive policing, which also represents a shift from centralised control, underlines the need to ensure the efficient and effective use of resources.

SYSTEM OF THE AUTOMATED ACCOUNTING OF ENERGY RESOURCES ON JSC «BMZ — MANAGEMENT COMPANY OF HOLDING «BMK

Directory of Open Access Journals (Sweden)

S. Demyanov

2015-01-01

Full Text Available The system of the automated accounting of energy resources allows to quickly obtain the data on energy consumption, to analyze consumption of energy carriers, and to find possible ways of energy economy is presented in this article.

U.S. Department of Energy fiscal year 1998 accountability report

Energy Technology Data Exchange (ETDEWEB)

NONE

1999-02-01

This report, the Department of Energy`s first Accountability Report, is part of an effort to better measure how the Department of Energy is serving the American taxpayers; the results achieved; and the cost-effectiveness of the work. By integrating the Department`s FY 1998 performance results, financial status, and management controls, this report is a useful tool and provides a status report on the Department`s performance in FY 1998. It presents a clearer picture of the return on the investment of the resources entrusted to this agency. After thorough review by the Office of the Inspector General, with one exception, the financial statements have been found to present fairly the financial position of the Department in conformity with Federal accounting standards. Overall, the Department has reasonable assurance that DOE has management controls in place to ensure that operational activities are efficient and effective and comply with the law. Ten challenges where management controls can be strengthened have been identified.

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...

Resource flows for health care: Namibia reproductive health sub-accounts

Directory of Open Access Journals (Sweden)

Mbeeli Thomas

2011-12-01

Full Text Available Abstract Background Implementing initiatives to achieve the targets of MDG 5 requires sufficient financial resources that are mobilized and utilized in an equitable, efficient and sustainable manner. Informed decision making to this end requires the availability of reliable health financing information. This is accomplished by means of Reproductive Health (RH sub-account, which captures and organizes expenditure on RH services in two-dimensional tables from financing sources to end users. The specific objectives of this study are: (i to quantify total expenditure on reproductive health services; and (ii to examine the flow of RH funds from sources to end users. Methods The RH sub-account was part of the general National Health Accounts exercise covering the Financial Years 2007/08 and 2008/09. Primary data were collected from employers, medical aid schemes, donors and government ministries using questionnaire. Secondary data were obtained from various documents of the Namibian Government and the health financing database of the World Health Organization. Data were analyzed using a data screen designed in Microsoft Excel. Results RH expenditure per woman of reproductive age was US$ 148 and US$ 126 in the 2007/08 and 2008/09 financial years respectively. This is by far higher than what is observed in most African countries. RH expenditure constituted more than 10-12% of the total expenditure on health. Out-of-pocket payment for RH was minimal (less than 4% of the RH spending in both years. Government is the key source of RH spending. Moreover, the public sector is the main financing agent with programmatic control of RH funds and also the main provider of services. Most of the RH expenditure is spent on services of curative care (both in- and out-patient. The proportion allocated for preventive and public health services was not more than 5% in the two financial years. Conclusion Namibia's expenditure on reproductive health is remarkable by the

Resource flows for health care: Namibia reproductive health sub-accounts.

Science.gov (United States)

Mbeeli, Thomas; Samahiya, Muine; Ravishankar, Nirmala; Zere, Eyob; Kirigia, Joses M

2011-12-24

Implementing initiatives to achieve the targets of MDG 5 requires sufficient financial resources that are mobilized and utilized in an equitable, efficient and sustainable manner. Informed decision making to this end requires the availability of reliable health financing information. This is accomplished by means of Reproductive Health (RH) sub-account, which captures and organizes expenditure on RH services in two-dimensional tables from financing sources to end users. The specific objectives of this study are: (i) to quantify total expenditure on reproductive health services; and (ii) to examine the flow of RH funds from sources to end users. The RH sub-account was part of the general National Health Accounts exercise covering the Financial Years 2007/08 and 2008/09. Primary data were collected from employers, medical aid schemes, donors and government ministries using questionnaire. Secondary data were obtained from various documents of the Namibian Government and the health financing database of the World Health Organization. Data were analyzed using a data screen designed in Microsoft Excel. RH expenditure per woman of reproductive age was US$ 148 and US$ 126 in the 2007/08 and 2008/09 financial years respectively. This is by far higher than what is observed in most African countries. RH expenditure constituted more than 10-12% of the total expenditure on health. Out-of-pocket payment for RH was minimal (less than 4% of the RH spending in both years). Government is the key source of RH spending. Moreover, the public sector is the main financing agent with programmatic control of RH funds and also the main provider of services. Most of the RH expenditure is spent on services of curative care (both in- and out-patient). The proportion allocated for preventive and public health services was not more than 5% in the two financial years. Namibia's expenditure on reproductive health is remarkable by the standards of Africa and other middle-income countries. However

A resource-control account of sustained attention: evidence from mind-wandering and vigilance paradigms.

Science.gov (United States)

Thomson, David R; Besner, Derek; Smilek, Daniel

2015-01-01

Staying attentive is challenging enough when carrying out everyday tasks, such as reading or sitting through a lecture, and failures to do so can be frustrating and inconvenient. However, such lapses may even be life threatening, for example, if a pilot fails to monitor an oil-pressure gauge or if a long-haul truck driver fails to notice a car in his or her blind spot. Here, we explore two explanations of sustained-attention lapses. By one account, task monotony leads to an increasing preoccupation with internal thought (i.e., mind wandering). By another, task demands result in the depletion of information-processing resources that are needed to perform the task. A review of the sustained-attention literature suggests that neither theory, on its own, adequately explains the full range of findings. We propose a novel framework to explain why attention lapses as a function of time-on-task by combining aspects of two different theories of mind wandering: attentional resource (Smallwood & Schooler, 2006) and control failure (McVay & Kane, 2010). We then use our "resource-control" theory to explain performance decrements in sustained-attention tasks. We end by making some explicit predictions regarding mind wandering in general and sustained-attention performance in particular. © The Author(s) 2014.

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. ...

The software analysis project for the Office of Human Resources

Science.gov (United States)

Tureman, Robert L., Jr.

1994-01-01

There were two major sections of the project for the Office of Human Resources (OHR). The first section was to conduct a planning study to analyze software use with the goal of recommending software purchases and determining whether the need exists for a file server. The second section was analysis and distribution planning for retirement planning computer program entitled VISION provided by NASA Headquarters. The software planning study was developed to help OHR analyze the current administrative desktop computing environment and make decisions regarding software acquisition and implementation. There were three major areas addressed by the study: current environment new software requirements, and strategies regarding the implementation of a server in the Office. To gather data on current environment, employees were surveyed and an inventory of computers were produced. The surveys were compiled and analyzed by the ASEE fellow with interpretation help by OHR staff. New software requirements represented a compilation and analysis of the surveyed requests of OHR personnel. Finally, the information on the use of a server represents research done by the ASEE fellow and analysis of survey data to determine software requirements for a server. This included selection of a methodology to estimate the number of copies of each software program required given current use and estimated growth. The report presents the results of the computing survey, a description of the current computing environment, recommenations for changes in the computing environment, current software needs, management advantages of using a server, and management considerations in the implementation of a server. In addition, detailed specifications were presented for the hardware and software recommendations to offer a complete picture to OHR management. The retirement planning computer program available to NASA employees will aid in long-range retirement planning. The intended audience is the NASA civil

FROM TRADITIONAL ACCOUNTING TO KNOWLEDGE BASED ACCOUNTING ORGANIZATIONS

Directory of Open Access Journals (Sweden)

NICOLETA RADNEANTU

2010-01-01

Full Text Available Nowadays, we may observe that the rules of traditional economy have changed. The new economy – the knowledge based economy determine also major change in organizations resources, structure, strategic objectives, departments, accounting, goods. In our research we want to underline how the accounting rules, regulations and paradigms have changed to cope with political, economic and social challenges, as well as to the emergence of knowledge based organization. We also try to find out where Romanian accounting is on the hard road of evolution from traditional to knowledge based.

Microsoft Office 2008 for Mac Bible

CERN Document Server

Kinkoph Gunter, Sherry; Kettell, Greg

2009-01-01

Written by an expert in the field of technology training and author of nearly two dozen titles, this complete guide offers readers thorough yet clear instruction on using the Microsoft Office suite: Word, Excel, PowerPoint, and EntourageApple has welcomed Microsoft Office into its world and this reference is the ultimate resource for learning how to best capitalize on each application of OfficeReviews creating, editing, formatting, and sharing digital documents with Word; gathering and analyzing information with Excel; creating dynamic presentations with PowerPoint; and using the e-mail and ca

Grid accounting service: state and future development

International Nuclear Information System (INIS)

Levshina, T; Sehgal, C; Bockelman, B; Weitzel, D; Guru, A

2014-01-01

During the last decade, large-scale federated distributed infrastructures have been continually developed and expanded. One of the crucial components of a cyber-infrastructure is an accounting service that collects data related to resource utilization and identity of users using resources. The accounting service is important for verifying pledged resource allocation per particular groups and users, providing reports for funding agencies and resource providers, and understanding hardware provisioning requirements. It can also be used for end-to-end troubleshooting as well as billing purposes. In this work we describe Gratia, a federated accounting service jointly developed at Fermilab and Holland Computing Center at University of Nebraska-Lincoln. The Open Science Grid, Fermilab, HCC, and several other institutions have used Gratia in production for several years. The current development activities include expanding Virtual Machines provisioning information, XSEDE allocation usage accounting, and Campus Grids resource utilization. We also identify the direction of future work: improvement and expansion of Cloud accounting, persistent and elastic storage space allocation, and the incorporation of WAN and LAN network metrics.

Grid accounting service: state and future development

Science.gov (United States)

Levshina, T.; Sehgal, C.; Bockelman, B.; Weitzel, D.; Guru, A.

2014-06-01

During the last decade, large-scale federated distributed infrastructures have been continually developed and expanded. One of the crucial components of a cyber-infrastructure is an accounting service that collects data related to resource utilization and identity of users using resources. The accounting service is important for verifying pledged resource allocation per particular groups and users, providing reports for funding agencies and resource providers, and understanding hardware provisioning requirements. It can also be used for end-to-end troubleshooting as well as billing purposes. In this work we describe Gratia, a federated accounting service jointly developed at Fermilab and Holland Computing Center at University of Nebraska-Lincoln. The Open Science Grid, Fermilab, HCC, and several other institutions have used Gratia in production for several years. The current development activities include expanding Virtual Machines provisioning information, XSEDE allocation usage accounting, and Campus Grids resource utilization. We also identify the direction of future work: improvement and expansion of Cloud accounting, persistent and elastic storage space allocation, and the incorporation of WAN and LAN network metrics.

Coding for urologic office procedures.

Science.gov (United States)

Dowling, Robert A; Painter, Mark

2013-11-01

This article summarizes current best practices for documenting, coding, and billing common office-based urologic procedures. Topics covered include general principles, basic and advanced urologic coding, creation of medical records that support compliant coding practices, bundled codes and unbundling, global periods, modifiers for procedure codes, when to bill for evaluation and management services during the same visit, coding for supplies, and laboratory and radiology procedures pertinent to urology practice. Detailed information is included for the most common urology office procedures, and suggested resources and references are provided. This information is of value to physicians, office managers, and their coding staff. Copyright © 2013 Elsevier Inc. All rights reserved.

NOAA Workforce Management Office, e-Learning, Commerce Learning Center

Science.gov (United States)

Assignment Program (NRAP) Presidential Management Fellows (PMFs) Program Coordination Office - Leadership (CLC) Home Careers at NOAA Search Criteria Click to Search WORKFORCE MANAGEMENT OFFICE Executive Resources Senior Executive Service ST and SL Responsibilities Performance Management Performance

75 FR 20363 - Notice of Issuance of Statement of Federal Financial Accounting Standard 38, Accounting for...

Science.gov (United States)

2010-04-19

... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standard 38, Accounting for Federal Oil and Gas Resources AGENCY: Federal Accounting Standards... is hereby given that the Federal Accounting Standards Advisory Board (FASAB) has issued Statement of...

Audit Report on "The Office of Science's Management of Information Technology Resources"

Energy Technology Data Exchange (ETDEWEB)

None

2009-11-01

The Department of Energy's Office of Science (Science) and its facility contractors are aggressive users of information technology (IT) to support fundamental research in areas such as energy, environmental remediation and computational sciences. Of its $4 billion Fiscal Year 2008 budget, Science spent about $287 million to manage its IT program. This included cyber security activities, acquisition of hardware and software, and support service costs used to maintain the operating environments necessary to support the missions of the program. Prior Office of Inspector General reports have identified various issues with Science's management of its IT programs and resources. For instance, our report on Facility Contractor Acquisition and Management of Information Technology Hardware (DOE/IG-0768, June 2007) noted that the Science sites reviewed spent more than necessary when acquiring IT hardware. In another example, our review of The Department's Efforts to Implement Common Information Technology Services at Headquarters (DOE/IG-0763, March 2007) disclosed that Science's reluctance to adopt the Department of Energy Common Operating Environment (DOE-COE) at Headquarters contributed to the Department's inability to fully realize potential cost savings through consolidation and economies of scale. In light of the magnitude of the Office of Science IT program and previously identified program weaknesses, we initiated this audit to determine whether Science adequately managed its IT resources. Science had taken a number of actions to improve its cyber security posture and align its program to Federal requirements. Yet, our review disclosed that it had not taken some basic steps to enhance security and reduce costs. In particular, we found that: (1) For their non-scientific computing environments, all seven of the field sites reviewed (two Federal, five contractor) had implemented security configurations that were less stringent than those included

Praktik-praktik Creative Accounting

OpenAIRE

Fajri, Aminul

2013-01-01

There are many consequences in creative accounting. In an economic perspective, creative accounting is influenced by economic framework that aims for self-interset. This can only be done if it does not conflict with Generally Acceptable Accounting Principles (GAAP). Creative accounting is triggered by the pressure that the entities must be in profit to attract investors and resources. But this is more directed at deception or fraud in accounting practices. Is creative accounting is illegal or...

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...

[Management accounting in hospital setting].

Science.gov (United States)

Brzović, Z; Richter, D; Simunić, S; Bozić, R; Hadjina, N; Piacun, D; Harcet, B

1998-12-01

The periodic income and expenditure accounts produced at the hospital and departmental level enable successful short term management, but, in the long run do not help remove tensions between health care demand and limited resources, nor do they enable optimal medical planning within the limited financial resources. We are trying to estabilish disease category costs based on case mixing according to diagnostic categories (diagnosis related groups, DRG, or health care resource groups, HRG) and calculation of hospital standard product costs, e.g., radiology cost, preoperative nursing cost etc. The average DRG cost is composed of standard product costs plus any costs specific to a diagnostic category. As an example, current costing procedure for hip artheroplasty in the University Hospital Center Zagreb is compared to the management accounting approach based on British Health Care Resource experience. The knowledge of disease category costs based on management accounting requirements facilitates the implementation of medical programs within the given financial resources and devolves managerial responsibility closer to the clinical level where medical decisions take place.

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...

The USGS Salton Sea Science Office

Science.gov (United States)

Case, Harvey Lee; Barnum, Douglas A.

2007-01-01

The U.S. Geological Survey's (USGS) Salton Sea Science Office (SSSO) provides scientific information and evaluations to decisionmakers who are engaged in restoration planning and actions associated with the Salton Sea. The primary focus is the natural resources of the Salton Sea, including the sea?s ability to sustain biological resources and associated social and economic values.

United States Department of Energy, Grand Junction Office

International Nuclear Information System (INIS)

1980-01-01

The Grand Junction Office (GJO), US Department of Energy (DOE), develops and administers programs for evaluating domestic uranium resources and the production capability of industry; for developing resource planning information for DOE; and for advancing geologic and geophysical exploration concepts and techniques. In addition, GJO administers the leasing of mineral lands under DOE control, and carries out activities relating to the environmental aspects of uranium mining and milling, including remedial programs. The Office is staffed by administrative and technical program-management personnel. Bendix Field Engineering Corporation (Bendix) is the DOE operating contractor at the Grand Junction, Colorado, Government-owned/contractor-operated (GOCO) facility. The technical staffs of both GJO and Bendix are primarily geoscience-oriented. Specifically during 1980, uranium resource assessment on 135 National Topographic Map Series (NTMS) quadrangles was completed, along with other specific studies, to yield October 1980 national resource estimates. In addition, updated uranium supply analysis and production capability projections were completed. Another key aspect of this successful program was the development of improved geophysical and geochemical equipment and techniques in support of uranium resource assessment. Much of the hardware and know-how developed was turned over to the public and to the uranium industry at large for application to uranium exploration and the assessment of uranium company resources. The Grand Junction Office also participated actively during 1980 in international cooperative research on uranium exploration techniques and on the geology of uranium deposits

Information resources for assessing health effects from chemical exposure: Office of pesticides programs

Energy Technology Data Exchange (ETDEWEB)

Fenner-Crisp, P. [Environmental Protection Agency, Washington, DC (United States)

1990-12-31

The US Environmental Protection Agency (EPA) Office of Pesticide Programs is trying to develop a complete picture of a chemical`s toxicity and exposure profile. It is also important to share information in the office`s files because of pesticides, particularly as a consequence of agricultural use, find their way into places not necessarily intended.

New Computer Account Management System on 22 November

CERN Multimedia

IT Department

2010-01-01

On 22 November, the current management system called CRA was replaced by a new self-service tool available on a Web Portal. The End-Users can now manage their computer accounts and resources themselves through this Web Portal. The ServiceDesk will provide help or forward requests to the appropriate support line in case of specific requests. Account management tools The Account Management Portal allows you to: Manage your primary account; Change your password; Create and manage secondary and service accounts; Manage application and resource authorizations and settings; Find help and documentation concerning accounts and resources. Get Help In the event of any questions or problems, please contact the ServiceDesk (phone +41 22 767 8888 or it.servicedesk@cern.ch) The Account Management Team

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...

18 CFR 367.20 - Depreciation accounting.

Science.gov (United States)

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Depreciation accounting. 367.20 Section 367.20 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION... Instructions § 367.20 Depreciation accounting. (a) Method. Service companies must use a method of depreciation...

Information Technology Resources Assessment

Energy Technology Data Exchange (ETDEWEB)

1993-04-01

The Information Technology Resources Assessment (ITRA) is being published as a companion document to the Department of Energy (DOE) FY 1994--FY 1998 Information Resources Management Long-Range Plan. This document represents a collaborative effort between the Office of Information Resources Management and the Office of Energy Research that was undertaken to achieve, in part, the Technology Strategic Objective of IRM Vision 21. An integral part of this objective, technology forecasting provides an understanding of the information technology horizon and presents a perspective and focus on technologies of particular interest to DOE program activities. Specifically, this document provides site planners with an overview of the status and use of new information technology for their planning consideration.

Probing Language Teacher Accountability in Utilizing Self-developed Language Teaching Resources

Directory of Open Access Journals (Sweden)

Marjan Vosoughi

2018-03-01

Full Text Available This study was aimed at recognizing constraints on the way of some Iranian language teachers' utilization of self-developed, localized, English language teaching resources. To this aim, three sets of teacher variables on pedagogical and personal accounts were examined including Language teachers' experience (novice/experienced, their educational level (BA/MA/PhD and their gender. Data were collected in two phases. In the first phase, through stratified sampling, some eighty-three volunteering, English language teachers (Male and Female, who were indulged in the Iranian Ministry of Education (MoE, university settings (public and private and language institutes were randomly selected.  Teachers’ responses to a validated researcher-made questionnaire on language teacher curriculum autonomy revealed an overall significant Multiple R with F (3, 80 =.88, (0.04 but each individual above-cited predictors could not significantly predict teacher curriculum autonomy score. In the second phase for triangulation aims, three above-cited teacher variables were mapped over the insights gained through written interview sessions with some fourteen English language teachers.  Language teachers' self-reported 'challenges' and 'opportunities' for using self-developed language teaching resources for class use were content analyzed. It became evident that teaching experience was mystified in some respects in terms of its influence over interviewed teachers since diverse intentions on the part of the language teachers in this research might have deterred them not to use their full potential over using their own materials in class. Possible reasons for this situation have been fully discussed in the end.

7 CFR 2812.8 - Accountability and recordkeeping.

Science.gov (United States)

2010-01-01

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

45 CFR 503.4 - Accounting of certain disclosures.

Science.gov (United States)

2010-10-01

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

GRACC: New generation of the OSG accounting

Science.gov (United States)

Retzke, K.; Weitzel, D.; Bhat, S.; Levshina, T.; Bockelman, B.; Jayatilaka, B.; Sehgal, C.; Quick, R.; Wuerthwein, F.

2017-10-01

Throughout the last decade the Open Science Grid (OSG) has been fielding requests from user communities, resource owners, and funding agencies to provide information about utilization of OSG resources. Requested data include traditional accounting - core-hours utilized - as well as users certificate Distinguished Name, their affiliations, and field of science. The OSG accounting service, Gratia, developed in 2006, is able to provide this information and much more. However, with the rapid expansion and transformation of the OSG resources and access to them, we are faced with several challenges in adapting and maintaining the current accounting service. The newest changes include, but are not limited to, acceptance of users from numerous university campuses, whose jobs are flocking to OSG resources, expansion into new types of resources (public and private clouds, allocation-based HPC resources, and GPU farms), migration to pilot-based systems, and migration to multicore environments. In order to have a scalable, sustainable and expandable accounting service for the next few years, we are embarking on the development of the next-generation OSG accounting service, GRACC, that will be based on open-source technology and will be compatible with the existing system. It will consist of swappable, independent components, such as Logstash, Elasticsearch, Grafana, and RabbitMQ, that communicate through a data exchange. GRACC will continue to interface EGI and XSEDE accounting services and provide information in accordance with existing agreements. We will present the current architecture and working prototype.

GRACC: New generation of the OSG accounting

Energy Technology Data Exchange (ETDEWEB)

Retzke, K. [Fermilab; Weitzel, D. [Nebraska U.; Bhat, S. [Fermilab; Levshina, T.; Bockelman, B. [Nebraska U.; Jayatilaka, B. [Fermilab; Sehgal, C. [Fermilab; Quick, R. [Indiana U.; Wuerthwein, F. [UC, San Diego

2016-10-14

Throughout the last decade the Open Science Grid (OSG) has been fielding requests from user communities, resource owners, and funding agencies to provide information about utilization of OSG resources. Requested data include traditional accounting - core-hours utilized - as well as users certicate Distinguished Name, their affiliations, and eld of science. The OSG accounting service, Gratia, developed in 2006, is able to provide this information and much more. However, with the rapid expansion and transformation of the OSG resources and access to them, we are faced with several challenges in adapting and maintaining the current accounting service. The newest changes include, but are not limited to, acceptance of users from numerous university campuses, whose jobs are flocking to OSG resources, expansion into new types of resources (public and private clouds, allocation-based HPC resources, and GPU farms), migration to pilot-based systems, and migration to multicore environments. In order to have a scalable, sustainable and expandable accounting service for the next few years, we are embarking on the development of the next-generation OSG accounting service, GRACC, that will be based on open-source technology and will be compatible with the existing system. It will consist of swappable, independent components, such as Logstash, Elasticsearch, Grafana, and RabbitMQ, that communicate through a data exchange. GRACC will continue to interface EGI and XSEDE accounting services and provide information in accordance with existing agreements. Lastly, we will present the current architecture and working prototype.

Programs of the Office of Energy Research

International Nuclear Information System (INIS)

1990-01-01

The Office of Energy Research sponsors long-term research in certain fundamental areas and in technical areas associated with energy resources, production, use, and resulting health and environmental effects. This document describes these activities, including recent accomplishments, types of facilities, and gives some impacts on energy, science, and scientific manpower development. The document is intended to respond to the many requests from diverse communities --- such as government, education, and public and private research --- for a summary of the types of research sponsored by the Department of Energy's Office of Energy Research. This is important since the Office relies to a considerable extent on unsolicited proposals from capable university and industrial groups, self-motivated interested individuals, and organizations that may wish to use the Department's extensive facilities and resources. By describing our activities and facilities, we hope not only to inform, but to also encourage interest and participation

Office of the Ombudsman.

Science.gov (United States)

Office of Federal Student Aid (ED), Washington, DC.

This pamphlet describes the Federal Student Aid Ombudsman, an impartial resource to help customers resolve student loan concerns when other approaches fail. The ombudsman helps resolve discrepancies in loan balances and payments, and helps customers understand interest and collection charges. The office helps resolve issues related to income tax…

18 CFR 367.5 - Accounting period.

Science.gov (United States)

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Accounting period. 367.5 Section 367.5 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION... Instructions § 367.5 Accounting period. Each service company must keep its books on a monthly basis so that for...

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...

Mental Accounting and Economic Behaviour

NARCIS (Netherlands)

Antonides, Gerrit; Ranyard, Rob

2017-01-01

This chapter first presents an overview of research into mental accounting and its effects on economic behaviour. It then considers mental accounts posited to broadly categorize financial resources across the life-cycle, and those constructed for specific transactions. Mental accounting has several

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.

GAO Performance and Accountability Report 2001

National Research Council Canada - National Science Library

2001-01-01

The U.S. General Accounting Office is an independent, professional, nonpartisan agency in the legislative branch that is commonly called the investigative arm of the Congress or the Congress's "watchdog...

Preparing Future Managers for Effective Use of Technology in Automated Offices.

Science.gov (United States)

Graves, Charlotte

1983-01-01

Reports findings of a recent doctoral research study conducted to determine what changes are needed in collegiate business curricula as a result of office automation. Results were based on responses from office systems consultants, and faculty of office administration, management, marketing, accounting, and finance. Conclusions and recommendations…

Den Engelsk-Danske Regnskabsordbog/English-Danish Dictionary of Accounting

DEFF Research Database (Denmark)

Nielsen, Sandro; Bergenholtz, Henning; Mourier, Lise

The English-Danish Dictionary of Accounting contains about 5.600 English accounting terms, both British, American and international (IFRS). The terms are defined and translated into Danish. The dictionary kan be used for translationg and writing of English accounting texts and for reading English...... accounting texts, and it can be used by accountants, auditors, students, communication officers and others interested in financial reporting information....

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...

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…

Opportunities for the improvement of cost accounting systems in public hospitals in Italy and Croatia: A case study

Directory of Open Access Journals (Sweden)

Michele Bertoni

2017-01-01

Full Text Available The purpose of this paper is to highlight similarities and differences between one Croatian and one Italian public hospital regarding the implementation of cost accounting and full costing method in their accounting systems. Moving from the theoretical background, it is evident that cost accounting methods introduced in healthcare sector bring benefits to the whole society through an increased efficiency of the healthcare services provided. It primarily ensures better governing of hospital’s resources allowing more transparency in spending public funds. The main topic is that with the introduction of cost accounting system for internal purposes in public hospitals, the management would be able to govern them in a more efficient and effective way while reducing costs. The research for this paper was conducted through the interview of accounting officers in one Croatian and one Italian public hospital. The main results show that there are differences in legislation background regarding how they record costs, but also how they allocate costs to the cost objects and in how they use cost information in their decision-making process. In order to successfully manage public hospitals, it is crucial that true, timely and valid information are obtained as a base for the decision-making process. The cost accounting methodology is therefore essential to the management of public hospitals. It must provide information on the type and amount of resources spent, and thus enable the preconditions for control, management and potential reduction of costs.

System analysis for material control and accountancy technology

International Nuclear Information System (INIS)

Persiani, P.J.; Daly, T.A.; Bucher, R.G.; Rothman, A.B.; Cha, B.C.; Trevorrow, L.E.; Seefeldt, W.B.

1987-01-01

The systems analysis for material control and accountancy technology (SAMCAT) program involves a working group structured to ensure that direct operating measurements, accountancy experience, and knowledge of the processes and flows of nuclear material in the total US Department of Energy (DOE) complex of production fuel cycles would be the major bases for developing and implementing a plan of action. This working group consists of facility operators, DOE Office of Safeguards Security headquarters and field offices, and government laboratories. The program focus is to develop a system for decision support in validating the material control and accountancy (MC ampersand A) aspects of the masters safeguards and security agreements effectiveness and in evaluating proposed MC ampersand A upgrades. This paper is a status report on the current capabilities of the system

Accounting and Accountability by Provincial Councils in Fiji: the Case of Namosi

Directory of Open Access Journals (Sweden)

Nacanieli Rika

2008-03-01

Full Text Available The aim of this paper is twofold: firstly to examine how the concepts of accounting andaccountability are understood by indigenous Fijians; and secondly to examine the role ofaccounting in the accountability of provincial councils.Provincial councils are part of the Fijian Administration, which runs alongside the centralgovernment but applies only to indigenous Fijians. The Fijian Administration was introducedby the British colonial administration in the late 1800s as a mechanism for controllingindigenous Fijians. It has undergone several reviews resulting from criticisms that it has failedto fulfill the aspirations of indigenous Fijians.There is evidence of implied and actual accountability by indigenous Fijians in Namosi. Thisis supported by monitoring mechanisms established by provincial offices. On the other hand,neither the Fijian Affairs Board nor the Namosi Provincial Council appears to take seriousresponsibility for accounting to indigenous Fijians in the province. Sadly, there is littleevidence to demonstrate an explicit accountability to indigenous Fijians. Significant scopeexists for improving the standard of accounting and accountability by provincial councils.This study contributes to understanding the role of accounting among indigenous peoples, inthe context of inherited colonial structures. It also represents accounting research conductedby indigenous academics, primarily in the Fijian language. This enables an examination ofhow language frames understanding of accounting concepts.

Bioenergy Technologies Office Multi-Year Program Plan. March 2016

Energy Technology Data Exchange (ETDEWEB)

Schwab, Amy [Bioenergy Technologies Office, Washington, DC (United States)

2016-03-01

The Bioenergy Technologies Office is one of the 10 technology development offices within the Office of Energy Efficiency and Renewable Energy at the U.S. Department of Energy. This Multi-Year Program Plan (MYPP) sets forth the goals and structure of the Bioenergy Technologies Office (the Office). It identifies the research, development, and demonstration (RD&D), and market transformation and crosscutting activities the Office will focus on over the next five years and outlines why these activities are important to meeting the energy and sustainability challenges facing the nation. This MYPP is intended for use as an operational guide to help the Office manage and coordinate its activities, as well as a resource to help communicate its mission and goals to stakeholders and the public.

Senior Program Officer | IDRC - International Development ...

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

Job Summary Working as a member of one or two multi-disciplinary teams under ... and the regional offices on issues of project development and management; ... identification and administration of resource persons/consultants in support of ...

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

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard... 9905.502 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST...

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

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard... Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING...

76 FR 22721 - Notice of Availability of Draft Resource Management Plans and Associated Environmental Impact...

Science.gov (United States)

2011-04-22

...] Notice of Availability of Draft Resource Management Plans and Associated Environmental Impact Statement for the Bighorn Basin Resource Management Plan Revision Project, Cody and Worland Field Offices... Draft Resource Management Plan (RMP) for the Cody Field Office, a Draft RMP for the Worland Field Office...

18 CFR 367.19 - Accounting for leases.

Science.gov (United States)

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Accounting for leases. 367.19 Section 367.19 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION... Instructions § 367.19 Accounting for leases. (a) All leases must be classified as either capital or operating...

Accounting for Depletion of Oil and Gas Resources in Malaysia

OpenAIRE

Othman, Jamal; Jafari, Yaghoob

2011-01-01

This paper provides an assessment of the changes in the availability of oil and gas resources in Malaysia. The physical and monetary balance sheets for crude oil and natural gas for the period 2000- 2007 was constructed. The net present value of expected future incomes to reflect the value of resource change was calculated based on a physical extraction and a resource rent scenario. Resource rent is gross operating surplus less the estimated user cost of produced capital in the crude oil and ...

How are changes in exposure to job demands and job resources related to burnout and engagement? A longitudinal study among Chinese nurses and police officers.

Science.gov (United States)

Hu, Qiao; Schaufeli, Wilmar B; Taris, Toon W

2017-12-01

This study used a person-centered approach to examine the across-time relationships between job demands and job resources on the one hand and employee well-being (burnout and work engagement) on the other. On the basis of the job demands-resources model and conservation of resources (COR) theory, increases in demands and decreases in resources across time were expected to result in unfavorable changes in well-being across time. The results of a 2-wave study among 172 nurses and 273 police officers showed several common patterns across both samples: (a) participants who experienced an increase of demands showed a significant increase in burnout, whereas participants who reported having low resources at both measurement times also showed a significant increase in burnout; (b) participants who experienced decreasing resources reported a significant increase in burnout and a significant decrease in engagement; (c) participants who were exposed to chronic low job resources in a highly demanding environment showed a significant increase in burnout; and (d) participants who were exposed to decreased job resources in a highly demanding environment showed a significant increase in burnout. Copyright © 2017 John Wiley & Sons, Ltd.

Penny Burton - Chief Human Resources Officer | NREL

Science.gov (United States)

with leadership experience in all human resources functional areas for both profit and non-profit over 50% employee growth. Burton brings over 30 years of progressive experience in various industries Pioneer Financial Industries where she was a member of the senior leadership team. During her time on the

Accounting for Depletion of Oil and Gas Resources in Malaysia

Energy Technology Data Exchange (ETDEWEB)

Othman, Jamal, E-mail: jortman@ukm.my; Jafari, Yaghoob, E-mail: yaghoob.jafari@gmail.com [Universiti Kebangsaan Malaysia, Faculty of Economics and Management (Malaysia)

2012-12-15

Since oil and gas are non-renewable resources, it is important to identify the extent to which they have been depleted. Such information will contribute to the formulation and evaluation of appropriate sustainable development policies. This paper provides an assessment of the changes in the availability of oil and gas resources in Malaysia by first compiling the physical balance sheet for the period 2000-2007, and then assessing the monetary balance sheets for the said resource by using the Net Present Value method. Our findings show serious reduction in the value of oil reserves from 2001 to 2005, due to changes in crude oil prices, and thereafter the depletion rates decreased. In the context of sustainable development planning, albeit in the weak sustainability sense, it will be important to ascertain if sufficient reinvestments of the estimated resource rents in related or alternative capitals are being attempted by Malaysia. For the study period, the cumulative resource rents were to the tune of RM61 billion. Through a depletion or resource rents policy, the estimated quantum may guide the identification of a reinvestment threshold (after considering needed capital investment for future development of the industry) in light of ensuring the future productive capacity of the economy at the time when the resource is exhausted.

Accounting for Depletion of Oil and Gas Resources in Malaysia

International Nuclear Information System (INIS)

Othman, Jamal; Jafari, Yaghoob

2012-01-01

Since oil and gas are non-renewable resources, it is important to identify the extent to which they have been depleted. Such information will contribute to the formulation and evaluation of appropriate sustainable development policies. This paper provides an assessment of the changes in the availability of oil and gas resources in Malaysia by first compiling the physical balance sheet for the period 2000–2007, and then assessing the monetary balance sheets for the said resource by using the Net Present Value method. Our findings show serious reduction in the value of oil reserves from 2001 to 2005, due to changes in crude oil prices, and thereafter the depletion rates decreased. In the context of sustainable development planning, albeit in the weak sustainability sense, it will be important to ascertain if sufficient reinvestments of the estimated resource rents in related or alternative capitals are being attempted by Malaysia. For the study period, the cumulative resource rents were to the tune of RM61 billion. Through a depletion or resource rents policy, the estimated quantum may guide the identification of a reinvestment threshold (after considering needed capital investment for future development of the industry) in light of ensuring the future productive capacity of the economy at the time when the resource is exhausted.

Office and Agamben's Genealogy of Economy and Government

DEFF Research Database (Denmark)

Dean, Mitchell

2017-01-01

This paper locates Giorgio Agamben’s book Opus Dei in his larger Homo Sacer project and particularly a series of genealogical and archaeological studies within it. It argues for a disenchanted and dispersed reading of Agamben’s approach to office as a resource for concerns that are germane...... for office. More broadly, Agamben’s work on office is shown to bear upon questions of the constitution of sovereignty and government as forms of power, on different forms of rationalisation, and themes of secularisation and modernity found in classical sociology and intellectual history....

Resource Allocation Models and Accountability: A Jamaican Case Study

Science.gov (United States)

Nkrumah-Young, Kofi K.; Powell, Philip

2008-01-01

Higher education institutions (HEIs) may be funded privately, by the state or by a mixture of the two. Nevertheless, any state financing of HE necessitates a mechanism to determine the level of support and the channels through which it is to be directed; that is, a resource allocation model. Public funding, through resource allocation models,…

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...

La igualdad de recursos de Ronald Dworkin: ¿una concepción fallida? | Dworkin’s Equality of Resources, a failed account?

Directory of Open Access Journals (Sweden)

Jahel Queralt Lange

2014-12-01

Abstract: This article examines Ronald Dworkin’s equality of resources. It claims that his proposal is successful in showing that, rightly understood, individual responsibility justifies a generous welfare state. He fails, however, in identifying the institutions capable of satisfying its principles. Dworkin does not address correctly the objections that question the capacity of his account to generate distributive outcomes that are responsibility-sensitive and circumstance-insensitive. His answer makes the success of the implementation of his account dependent on circumstances that are contingent and, hence, might not obtain in our societies.

Animal Resource Program | Center for Cancer Research

Science.gov (United States)

CCR Animal Resource Program The CCR Animal Resource Program plans, develops, and coordinates laboratory animal resources for CCR’s research programs. We also provide training, imaging, and technology development in support of moving basic discoveries to the clinic. The ARP Office:

Emotional Exhaustion and Job Satisfaction in Airport Security Officers - Work-Family Conflict as Mediator in the Job Demands-Resources Model.

Science.gov (United States)

Baeriswyl, Sophie; Krause, Andreas; Schwaninger, Adrian

2016-01-01

The growing threat of terrorism has increased the importance of aviation security and the work of airport security officers (screeners). Nonetheless, airport security research has yet to focus on emotional exhaustion and job satisfaction as major determinants of screeners' job performance. The present study bridges this research gap by applying the job demands-resources (JD-R) model and using work-family conflict (WFC) as an intervening variable to study relationships between work characteristics (workload and supervisor support), emotional exhaustion, and job satisfaction in 1,127 screeners at a European airport. Results of structural equation modeling revealed that (a) supervisor support as a major job resource predicted job satisfaction among screeners; (b) workload as a major job demand predicted their emotional exhaustion; and (c) WFC proved to be a promising extension to the JD-R model that partially mediated the impact of supervisor support and workload on job satisfaction and emotional exhaustion. Theoretical and practical implications are discussed.

A new and integrated hydro-economic accounting and analytical framework for water resources: a case study for North China.

Science.gov (United States)

Guan, Dabo; Hubacek, Klaus

2008-09-01

Water is a critical issue in China for a variety of reasons. China is poor of water resources with 2,300 m(3) of per capita availability, which is less than 13 of the world average. This is exacerbated by regional differences; e.g. North China's water availability is only about 271 m(3) of per capita value, which is only 125 of the world's average. Furthermore, pollution contributes to water scarcity and is a major source for diseases, particularly for the poor. The Ministry of Hydrology [1997. China's Regional Water Bullets. Water Resource and Hydro-power Publishing House, Beijing, China] reports that about 65-80% of rivers in North China no longer support any economic activities. Previous studies have emphasized the amount of water withdrawn but rarely take water quality into consideration. The quality of the return flows usually changes; the water quality being lower than the water flows that entered the production process initially. It is especially important to measure the impacts of wastewater to the hydro-ecosystem. Thus, water consumption should not only account for the amount of water inputs but also the amount of water contaminated in the hydro-ecosystem by the discharged wastewater. In this paper we present a new accounting and analytical approach based on economic input-output modelling combined with a mass balanced hydrological model that links interactions in the economic system with interactions in the hydrological system. We thus follow the tradition of integrated economic-ecologic input-output modelling. Our hydro-economic accounting framework and analysis tool allows tracking water consumption on the input side, water pollution leaving the economic system and water flows passing through the hydrological system thus enabling us to deal with water resources of different qualities. Following this method, the results illustrate that North China requires 96% of its annual available water, including both water inputs for the economy and contaminated

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

Science.gov (United States)

1990-08-01

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

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

Science.gov (United States)

2013-07-01

... LIBRARY OF CONGRESS Copyright Office 37 CFR Part 201 [Docket No. 2013-5] Authentication of Electronic Signatures on Electronically Filed Statements of Account AGENCY: U.S. Copyright Office, Library of Congress. ACTION: Notice of proposed rulemaking; correction. SUMMARY: The U.S. Copyright Office published a...

Washington Manual: A New Tool for Local School Accounting

Science.gov (United States)

Federal Aid Planner, 1972

1972-01-01

An advance glimpse of the revised financial accounting methods for school districts recommended in a new manual from the U. S. Office of Education. The manual is designed to help school districts modernize their financial accounting procedures and their entire range of fiscal management practices. (Author/DN)

18 CFR 367.4261 - Account 426.1, Donations.

Science.gov (United States)

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 426.1, Donations. 367.4261 Section 367.4261 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY..., Donations. This account must include all payments or donations for charitable, social or community welfare...

Internal Accountability and District Achievement: How Superintendents Affect Student Learning

Science.gov (United States)

Hough, Kimberly L.

2014-01-01

This quantitative survey study was designed to determine whether superintendent accountability behaviors or agreement about accountability behaviors between superintendents and their subordinate central office administrators predicted district student achievement. Hierarchical multiple regression and analyses of covariance were employed,…

14 CFR Section 1 - Introduction to System of Accounts and Reports

Science.gov (United States)

2010-01-01

... AIR CARRIERS General Accounting Provisions Section 1 Introduction to System of Accounts and Reports ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Introduction to System of Accounts and Reports Section 1 Section 1 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION...

National Aeronautics and Space Administration FY 2001 Accountability Report

Science.gov (United States)

2001-01-01

The National Aeronautics and Space Administration (NASA) is an independent Agency established to plan and manage the future of the Nation's civil aeronautics and space program. This Accountability Report covers Federal Fiscal Year (FY) 2001 (October 1, 2000, through September 30, 2001), with discussion of some subsequent events The Report contains an overview addressing the Agency's critical programs and financial performance and includes highlights of performance organized by goals and objectives of the Enterprises and Crosscutting Processes. The Report also summarizes NASA's stewardship over budget and financial resources, including audited financial statements and footnotes. The financial statements reflect an overall position of offices and activities, including assets and liabilities, as well as results of operations, pursuant to requirements of Federal law (31 U.S.C. 3515(b)). The auditor's opinions on NASA's financial statements, reports on internal controls, and compliance with laws and regulations are included in this Report.

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, ...

75 FR 59704 - Office of Management; Performance Review Board Membership

Science.gov (United States)

2010-09-28

... FURTHER INFORMATION CONTACT: Mary Beth Pultz, Director, Executive Resources Team, Human Resources Services... DEPARTMENT OF EDUCATION Office of Management; Performance Review Board Membership AGENCY... Department of Education for 2010 is composed of career and non-career senior executives. The PRB reviews and...

The Western Environmental Technology Office (WETO), Butte, Montana, technology summary

International Nuclear Information System (INIS)

1994-09-01

This document has been prepared by the DOE Environmental Management (EM) Office of Technology Development (OTD) to highlight its research, development, demonstration, testing, and evaluation activities funded through the Western Environmental Technology Office (WETO) in Butte, Montana. Technologies and processes described have the potential to enhance DOE's cleanup and waste management efforts, as well as improve US industry's competitiveness in global environmental markets. WETO's environmental technology research and testing activities focus on the recovery of useable resources from waste. Environmental technology development and commercialization activities will focus on mine cleanup, waste treatment, resource recovery, and water resource management. Since the site has no record of radioactive material use and no history of environmental contamination/remediation activities, DOE-EM can concentrate on performing developmental and demonstration activities without the demands of regulatory requirements and schedules. Thus, WETO will serve as a national resource for the development of new and innovative environmental technologies

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

Science.gov (United States)

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 439, Adjustments to retained earnings. 367.4390 Section 367.4390 Conservation of Power and Water Resources FEDERAL... NATURAL GAS ACT Retained Earnings Accounts § 367.4390 Account 439, Adjustments to retained earnings. (a...

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...

18 CFR 33.5 - Proposed accounting entries.

Science.gov (United States)

2010-04-01

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

Idaho National Laboratory Cultural Resource Management Annual Report FY 2006

Energy Technology Data Exchange (ETDEWEB)

Clayton F. Marler; Julie Braun; Hollie Gilbert; Dino Lowrey; Brenda Ringe Pace

2007-04-01

The Idaho National Laboratory Site is home to vast numbers and a wide variety of important cultural resources representing at least a 13,500-year span of human occupation in the region. As a federal agency, the Department of Energy Idaho Operations Office has legal responsibility for the management and protection of those resources and has delegated these responsibilities to its primary contractor, Battelle Energy Alliance (BEA). The INL Cultural Resource Management Office, staffed by BEA professionals, is committed to maintaining a cultural resource management program that accepts these challenges in a manner reflecting the resources’ importance in local, regional, and national history. This annual report summarizes activities performed by the INL Cultural Resource Management Office staff during Fiscal Year 2006. This work is diverse, far-reaching and though generally confined to INL cultural resource compliance, also includes a myriad of professional and voluntary community activities. This document is intended to be both informative to internal and external stakeholders, and to serve as a planning tool for future cultural resource management work to be conducted on the INL.

[Compare the occupational stress and work ability among the police-officers, doctors and teachers].

Science.gov (United States)

Yang, Xin-wei; Wang, Zhi-ming; Lan, Ya-jia; Wang, Mian-zhen

2004-03-01

To compare the occupational stress and work ability in doctors, police-officers and teachers. Changes in occupational stress work ability were measured with revised occupational stress inventory (OSI-R) and work ability index (WAI) for 288 doctors, 191 police-officers and 343 teachers, and then comparative and correlation analyses were made. 1. The difference in occupational stress and strain between the groups was statistically significant (P < 0.01), and the score of the police-officers was higher than that of the doctors and teachers (P < 0.05), but the personal resources of police-officers were lower than those of the doctors and teachers (P < 0.05). 2. Analysis of the 6 items of occupational role questionnaire revealed that the scores of role ambiguity, role boundary and responsibility were obviously higher in police-officers than in doctors and teachers, while the scores of role overload and physical environment were higher in teachers (P < 0.05). 3. Analysis of all items of personal strain revealed that the scores of vocational strain, psychological strain, physical strain, but not of interpersonal starin, were significantly higher in police-officers than in doctors and teachers (P < 0.05). 4. As to the personal resource, the results indicated that recreation and self-care of doctors and teachers were superior to those of police-officers. The score of social support was highest in doctors. The score of rational conduct was highest in teachers (P < 0.05). 5. Occupational role and personal strain were positively correlated, and both were correlated negatively to the personal resources (P < 0.01). The correlations of work ability, occupational stress and strain, and personal resources were significant in teachers (P < 0.01). For polices-officers, doctors and teachers, different yet relevant measures should be taken to reduce the occupational stress so as to improve their work ability.

Medical Officers in Sierra Leone: Surgical Training Opportunities, Challenges and Aspirations.

Science.gov (United States)

Wilks, Lucy; Leather, Andrew; George, Peter Matthew; Kamara, Thaim Bay

2018-02-05

The critical shortage of human resources for healthcare falls most heavily on sub-Saharan nations such as Sierra Leone, where such workforce deficits have grave impacts on its burden of surgical disease. An important aspect in retention and development of the workforce is training. This study focuses on postgraduate surgical training (formal and short course) and perceptions of opportunities, challenges and aspirations, in a country where more than half of surgical procedures are performed by medical officers. The study presents findings from 12 in-depth semi-structured interviews conducted with medical officers by the primary investigator in Sierra Leone between April and June 2017. Each interview was transcribed alongside an introspective reflexive journal to acknowledge and account for researcher biases. Two interviewees had accessed postgraduate surgical training and 10 (83%) had accessed short course surgically relevant training. The number of short courses accessed grew higher the more recently the medical officers had graduated. Supervision, short length and international standards were the most appreciated aspects of short training courses. Some medical officers perceived the formal postgraduate surgical training programme to be ill-equipped, doubting its credibility. This demotivated some from applying. Training is an essential aspect of developing an adequate surgical workforce. Faith must be restored in the capabilities of Sierra Leone's Ministry of Health and Sanitation to provide adequate and sustainable training. This study advocates for the use of short courses to restore this faith and the expansion of postgraduate surgical training to the districts through developing a regional teaching complex to provide short courses and eventually formal postgraduate training in the future. Copyright © 2018 Association of Program Directors in Surgery. Published by Elsevier Inc. All rights reserved.

System of Health Accounts and Health Satellite Accounts : Application in Low- and Middle-Income Countries

NARCIS (Netherlands)

Nakhimovsky, S.; Hernandez-Peña, P.; van Mosseveld, C.; Palacios, A.

2014-01-01

Health accounting data that show economic and financial resource flows within a health system are critical to informing health and economic policy – at both national and international levels. However, countries vary widely in their health accounting histories as well as the demand for and capacity

Harnessing Facebook for Student Engagement in Accounting Education: Guiding Principles for Accounting Students and Educators

Science.gov (United States)

Stone, Gerard; Fiedler, Brenton Andrew; Kandunias, Chris

2014-01-01

This paper proposes principles to guide accounting students' and accounting educators' use of Facebook as an educational resource to engage students with their learning. A body of cross-disciplinary research has investigated potential applications of Facebook to invigorate student engagement. Generic guidelines for educators who are contemplating…

Environmental Accounting: Concepts, Practive and Assessment of Sustainable Development

OpenAIRE

Vardon, Michael; Harrison, Bob

2002-01-01

Quantitative assessment of sustainable development requires accounting for the depletion and degradation of natural resources and other environmental impacts of economic development. The United Nations System of Integrated Economic and Environmental Accounting (SEEA) provides a system that links economic activities to changes in the environment and natural resources. SEEA has guided the development of environmental accounts by the Australian Bureau of Statistics. This paper describes how SEEA...

Toward a Progressive Public Prosecutor's Office: A Study on Investigation, Prosecution and Adjudication of Criminal Acts of Corruption

Directory of Open Access Journals (Sweden)

Ajeng Tri Wahyuni

2014-10-01

Full Text Available Toward a Progressive Public Prosecutor’s Office: a Study on Investigation, Prosecution and Adjudication of Criminal Acts of Corruption (The Book is one of the reliable resources in capturing the real picture of Indonesian Law Enforcement Institution–namely Attorney General Offices (AGO– for its centralistic bureaucracy nature. Written by Dr. Yudi Kristiana, S.H., M.Hum. (Yudi, the idea of The Book came in reaction to ‘the-never-ending’ corruption phenomenon, its massive impacts and the underlying problems to eradicate corruption. Choosing one of the important stake holder to fight corruption, The Book is providing several reasons why the AGO seems not fully-functioned and successful in serving the justice for the state. The (allegedly fault mainly lies upon AGO’s conventional case-handling methods, which in general is bureaucratic and centralistic and adopts hierarchical accountability and the command system.

Embedded resource accounting for coupled natural-human systems: An application to water resource impacts of the western U.S. electrical energy trade

Science.gov (United States)

Ruddell, Benjamin L.; Adams, Elizabeth A.; Rushforth, Richard; Tidwell, Vincent C.

2014-10-01

In complex coupled natural-human systems (CNH), multitype networks link social, environmental, and economic systems with flows of matter, energy, information, and value. Embedded Resource Accounting (ERA) is a systems analysis framework that includes the indirect connections of a multitype CNH network. ERA is conditioned on perceived system boundaries, which may vary according to the accountant's point of view. Both direct and indirect impacts are implicit whenever two subnetworks interact in such a system; the ratio of two subnetworks' impacts is the embedded intensity. For trade in the services of water, this is understood as the indirect component of a water footprint, and as "virtual water" trade. ERA is a generalization of input-output, footprint, and substance flow methods, and is a type of life cycle analysis. This paper presents results for the water and electrical energy system in the western U.S. This system is dominated by California, which outsources the majority of its water footprint of electrical energy. Electricity trade increases total water consumption for electricity production in the western U.S. by 15% and shifts water use to water-stressed Colorado River Basin States. A systemic underaccounting for water footprints occurs because state-level processes discount a portion of the water footprint occurring outside of the state boundary.

the surgical role of the clinical officer

African Journals Online (AJOL)

Practice Points: Bridging the health gap in Uganda: the surgical role of the clinical officer. ... responded to a structured questionnaire to determine their local investigative resources, the ... African Journal of Health Sciences Vol.5(1) 2005: 86-89 ...

Understanding and Implementing Best Practices in Accountability

Directory of Open Access Journals (Sweden)

Raisa Deber

2017-03-01

Full Text Available There has been much emphasis on accountability in health care in all jurisdictions across Canada. Using document analysis and key informant interviews, we assessed the extent to which the findings from our earlier Ontario-based study, Approaches to Accountability, applied across Canada. Accountability done well improves performance, improves the patient experience and promotes efficient use of resources. If implemented poorly, it can waste valuable resources, create perverse incentives and encourage gaming in the system. The findings of this study reinforced the earlier findings. Our respondents stressed that it was important to focus on the goals being sought and transition points in the system; they emphasized that resources and stable leadership were key. Although good metrics are essential, they are not always available. Accordingly, what is easily measured tends to be what is reported. Organizations are also reluctant to be held accountable for what they cannot control. They noted that too many organizations are asking for too many indicators in too many forms. Although this is particularly problematic for small organizations, it is not exclusive to them. Moving forward, it will be important to streamline and prioritize reporting metrics, ensure adequate resources are available to support accountability and educate users as to the value of reporting accountability activities, by showing them that there is something in it for them. In addition, it is important to encourage coordination and sharing among the multiple bodies that request similar information in different forms. Finally, it is important to ensure that that which is difficult to measure is not lost in the shuffle.

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

Science.gov (United States)

2010-04-01

... accumulated by direct charges. All employees, including officers, of the service company shall keep, within..., account numbers charged, department work order number and other code designations that facilitate proper... be maintained in a manner permitting ready analysis by prescribed accounts (with direct reference to...

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

Science.gov (United States)

2013-04-22

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

The Western Environmental Technology Office (WETO), Butte, Montana, technology summary

Energy Technology Data Exchange (ETDEWEB)

1994-09-01

This document has been prepared by the DOE Environmental Management (EM) Office of Technology Development (OTD) to highlight its research, development, demonstration, testing, and evaluation activities funded through the Western Environmental Technology Office (WETO) in Butte, Montana. Technologies and processes described have the potential to enhance DOE`s cleanup and waste management efforts, as well as improve US industry`s competitiveness in global environmental markets. WETO`s environmental technology research and testing activities focus on the recovery of useable resources from waste. Environmental technology development and commercialization activities will focus on mine cleanup, waste treatment, resource recovery, and water resource management. Since the site has no record of radioactive material use and no history of environmental contamination/remediation activities, DOE-EM can concentrate on performing developmental and demonstration activities without the demands of regulatory requirements and schedules. Thus, WETO will serve as a national resource for the development of new and innovative environmental technologies.

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.

30 CFR 779.21 - Soil resources information.

Science.gov (United States)

2010-07-01

... 30 Mineral Resources 3 2010-07-01 2010-07-01 false Soil resources information. 779.21 Section 779.21 Mineral Resources OFFICE OF SURFACE MINING RECLAMATION AND ENFORCEMENT, DEPARTMENT OF THE INTERIOR SURFACE COAL MINING AND RECLAMATION OPERATIONS PERMITS AND COAL EXPLORATION SYSTEMS UNDER REGULATORY PROGRAMS SURFACE MINING PERMIT...

Emotional Exhaustion and Job Satisfaction in Airport Security Officers − Work−Family Conflict as Mediator in the Job Demands–Resources Model

Directory of Open Access Journals (Sweden)

Sophie eBaeriswyl

2016-05-01

Full Text Available The growing threat of terrorism has increased the importance of aviation security and the work of airport security officers (screeners. Nonetheless, airport security research has yet to focus on emotional exhaustion and job satisfaction as major determinants of screeners’ job performance. The present study bridges this research gap by applying the job demands–resources (JD−R model and using work–family conflict (WFC as an intervening variable to study relationships between work characteristics (workload and supervisor support, emotional exhaustion, and job satisfaction in 1,127 screeners at a European airport. Results of structural equation modeling revealed that (a supervisor support as a major job resource predicted job satisfaction among screeners; (b workload as a major job demand predicted their emotional exhaustion; and (c WFC proved to be a promising extension to the JD–R model that partially mediated the impact of supervisor support and workload on job satisfaction and emotional exhaustion. Theoretical and practical implications are discussed.

Emotional Exhaustion and Job Satisfaction in Airport Security Officers – Work–Family Conflict as Mediator in the Job Demands–Resources Model

Science.gov (United States)

Baeriswyl, Sophie; Krause, Andreas; Schwaninger, Adrian

2016-01-01

The growing threat of terrorism has increased the importance of aviation security and the work of airport security officers (screeners). Nonetheless, airport security research has yet to focus on emotional exhaustion and job satisfaction as major determinants of screeners’ job performance. The present study bridges this research gap by applying the job demands–resources (JD–R) model and using work–family conflict (WFC) as an intervening variable to study relationships between work characteristics (workload and supervisor support), emotional exhaustion, and job satisfaction in 1,127 screeners at a European airport. Results of structural equation modeling revealed that (a) supervisor support as a major job resource predicted job satisfaction among screeners; (b) workload as a major job demand predicted their emotional exhaustion; and (c) WFC proved to be a promising extension to the JD–R model that partially mediated the impact of supervisor support and workload on job satisfaction and emotional exhaustion. Theoretical and practical implications are discussed. PMID:27242581

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

41 CFR 105-53.143 - Information Resources Management Service.

Science.gov (United States)

2010-07-01

... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false Information Resources... FUNCTIONS Central Offices § 105-53.143 Information Resources Management Service. (a) Creation and authority. The Information Resources Management Service (IRMS), headed by the Commissioner, Information Resources...

30 CFR 783.21 - Soil resources information.

Science.gov (United States)

2010-07-01

... 30 Mineral Resources 3 2010-07-01 2010-07-01 false Soil resources information. 783.21 Section 783.21 Mineral Resources OFFICE OF SURFACE MINING RECLAMATION AND ENFORCEMENT, DEPARTMENT OF THE INTERIOR SURFACE COAL MINING AND RECLAMATION OPERATIONS PERMITS AND COAL EXPLORATION SYSTEMS UNDER REGULATORY PROGRAMS UNDERGROUND MINING PERMIT APPLICATION...

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

Science.gov (United States)

2011-12-16

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

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

Science.gov (United States)

Docherty, Gary

1976-01-01

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

18 CFR 367.2150 - Account 215, Appropriated retained earnings.

Science.gov (United States)

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 215, Appropriated retained earnings. 367.2150 Section 367.2150 Conservation of Power and Water Resources FEDERAL... retained earnings. This account must include the amount of retained earnings that has been appropriated or...

National Aeronautics and Space Administration Fiscal Year 2001 Accountability Report

Science.gov (United States)

2002-01-01

The National Aeronautics and Space Administration (NASA) is an independent Agency established to plan and manage the future of the Nation's civil aeronautics and space program. This Accountability Report covers Federal Fiscal Year (FY) 2001 (October 1, 2000, through September 30, 2001), with discussion of some subsequent events. The Report contains an overview addressing the Agency's critical programs and financial performance and includes highlights of performance organized by goals and objectives of the Enterprises and Crosscutting Processes. The Report also summarizes NASA's stewardship over budget and financial resources, including audited financial statements and footnotes. The financial statements reflect an overall position of offices and activities, including assets and liabilities, as well as results of operations, pursuant to requirements of Federal law (31 U.S.C. 3515(b)). The auditor's opinions on NASA's financial statements, reports on internal controls, and compliance with laws and regulations are included in this report.

The Working Capital Funds Interim Migratory Accounting Strategy

National Research Council Canada - National Science Library

1997-01-01

... Financial Officers Act. We did not review the management control program as it related to the WCF accounting systems because required financial statement audits provide sufficient coverage of the WCF management control program...

Cost Accounting as a Possible Solution for Financial Sustainability of Croatian Public Hospitals

Directory of Open Access Journals (Sweden)

Ivana Dražić Lutilsky

2016-12-01

Full Text Available The purpose of this paper is to present the current usage of cost accounting methodology in Croatian public hospitals through conducted empirical research and to provide opinions of accountants and financial officers regarding possible implementation of cost accounting methodology in public hospitals. In the paper, the authors analyze the accounting system in Croatian public hospitals, identifying the flaws of the current accounting system with regard to the recording and allocation of costs. National healthcare systems of different European countries provide a theoretical background for the usage of accrual accounting basis and cost accounting methodologies, showing better governance and financial sustainability of public hospitals which have introduced cost accounting methodology. The conducted empirical research shows that accountants and financial officers believe that the healthcare system in Croatia is ready for a change in the current accounting system based on the modified accrual basis through the implementation of accrual accounting basis and full costing approach to cost allocation. Full costing approach is also known as activity-based accounting method for cost allocation. The authors also recommend some initial steps for implementation of the new cost accounting system in Croatian public hospitals.

Evaluation of accountability measurements

International Nuclear Information System (INIS)

Cacic, C.G.

1988-01-01

The New Brunswick Laboratory (NBL) is programmatically responsible to the U.S. Department of Energy (DOE) Office of Safeguards and Security (OSS) for providing independent review and evaluation of accountability measurement technology in DOE nuclear facilities. This function is addressed in part through the NBL Safegaurds Measurement Evaluation (SME) Program. The SME Program utilizes both on-site review of measurement methods along with material-specific measurement evaluation studies to provide information concerning the adequacy of subject accountability measurements. This paper reviews SME Program activities for the 1986-87 time period, with emphasis on noted improvements in measurement capabilities. Continued evolution of the SME Program to respond to changing safeguards concerns is discussed

4 CFR 28.11 - Filing a charge with the Office of General Counsel.

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...

Strengthening human resources for health through information, coordination and accountability mechanisms: the case of the Sudan.

Science.gov (United States)

Badr, Elsheikh; Mohamed, Nazar A; Afzal, Muhammad Mahmood; Bile, Khalif Mohamud

2013-11-01

Human resources for health (HRH) in the Sudan were limited by shortages and the maldistribution of health workers, poor management, service fragmentation, poor retention of health workers in rural areas, and a weak health information system. A "country coordination and facilitation" process was implemented to strengthen the national HRH observatory, provide a coordination platform for key stakeholders, catalyse policy support and HRH planning, harmonize the mobilization of resources, strengthen HRH managerial structures, establish new training institutions and scale up the training of community health workers. The national government of the Sudan sanctioned state-level governance of the health system but many states lacked coherent HRH plans and policies. A paucity of training institutions constrained HRH production and the adequate and equitable deployment of health workers in rural areas. The country coordination and facilitation process prompted the establishment of a robust HRH information system and the development of the technical capacities and tools necessary for data analysis and evidence-based participatory decision-making and action. The success of the country coordination and facilitation process was substantiated by the stakeholders' coordinated support, which was built on solid evidence of the challenges in HRH and shared accountability in the planning and implementation of responses to those challenges. The support led to political commitment and the mobilization of resources for HRH. The leadership that was promoted and the educational institutions that were opened should facilitate the training, deployment and retention of the health workers needed to achieve universal health coverage.

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...

The use of public funds for environmental preservation and environmental education activities in the light of the Polish Supreme Audit Office reports

Directory of Open Access Journals (Sweden)

Maciej Serowaniec

2018-03-01

Full Text Available This article aims to present the assessment of the implementation of public funds provided under grant agreements for environmental preservation and environmental education activities in the light of the reports submitted by the Polish Supreme Audit Office (NIK. The areas covered by the audit were: the completeness and timeliness of the tasks defined in the agreements, the economy and legality of the use of the financial resources, the correctness of keeping financial and accounting records, and the preparation of reports and the settlement of funds.

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...

The Role Of Forensic Accountants In Fraud Detection And National Security In Nigeria

Directory of Open Access Journals (Sweden)

Dickson Mukoro

2013-05-01

Full Text Available This study aims at exploring the relevance of forensic accounting in curbing crime and corruption in public sector. The objective of the research work seeks to explore the role a forensic accountant can play in the fight against corruption by applying his investigative skills, providing litigation support service and documentation and reporting. The population used in the research was the Federal Inland Revenue Service (FIRS. The research design employed was the survey research. Data were majorly collected from primary sources. The hypothesis testing in this research work was done using regression analysis. The results of the empirical findings show that forensic accountants are relevant in investigating crime and corruption in the public sector. Forensic accountants play a role in litigation support services in the public sector, and forensic accountants are relevant in documentation and reporting. It was observed that the forensic accountants play a significant role in curbing crime and corrupt practices in any public sector since they provide a mechanism to hold people accountable, such that those who manage resources in a fiduciary capacity do not easily abuse that trust without detection. Amongst other proferred solutions, it was recommended that accounting professionals should always act proactively such that the members of the profession in Nigeria are kept abreast of emerging technologies, especially in the area of forensic accounting. The legislature should also see to it that the executive grants full autonomy to the agents of government that are charged with enforcing accountability. Office of the Auditor-General of the Federation, the Economic and Financial Crimes Commission, Independent Corrupt Practices Commission, and Code of Conduct Bureau, should be fully independent entities free to do their jobs without undue meddling and interference

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.

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

Science.gov (United States)

2010-04-01

... NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4091 Account 409... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 409.1, Income taxes, operating income. 367.4091 Section 367.4091 Conservation of Power and Water Resources FEDERAL...

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...

NWS Water Resource Services Branch Division

Science.gov (United States)

the NWS homepage NWS Water Resources Program OS Home News Organization Search Search Home About Us Water Resources Policy Flood Loss Data AHPS Program Office (OHD) AHPS Software Development Hydrology Lab AHPS Toolbox Flood Safety Service Hydrology Program Turn Around Don't Drown! High Water Mark Signs

Ideas and Inspirations: Good News about Diabetes Prevention and Management in Indian Country

Medline Plus

Full Text Available ... Outcomes System (SOS) Fact Sheets Clinician CME/CE Training and Resources CME/CE – Live and On Demand ... Office of Finance and Accounting - 10E54 Office of Human Resources - 11E53A Office of Information Technology - 07E57B Office of ...

78 FR 75447 - Senior Executive Service; Departmental Offices Performance Review Board

Science.gov (United States)

2013-12-11

... Offices PRB: The Board shall consist of at least three members. In the case of an appraisal of a career appointee, more than half the members shall consist of career appointees. The names and titles of the Board... P., Deputy Assistant Secretary for Mid-East and Africa Banks, Carol, Director, Office of Accounting...

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

National Research Council Canada - National Science Library

2001-01-01

.... We performed the audit in response to the Chief Financial Officers Act of 1990, as amended by the Federal Financial Management Act of 1994, which requires DoD and other Government agencies to prepare...

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

Science.gov (United States)

2010-10-01

... which meet the definition of âchange to a cost accounting practice.â 9903.302-3 Section 9903.302-3 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS CONTRACT...

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

Science.gov (United States)

2010-01-01

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

Effect of holding office on the behavior of politicians.

Science.gov (United States)

Enemark, Daniel; Gibson, Clark C; McCubbins, Mathew D; Seim, Brigitte

2016-11-29

Reciprocity is central to our understanding of politics. Most political exchanges-whether they involve legislative vote trading, interbranch bargaining, constituent service, or even the corrupt exchange of public resources for private wealth-require reciprocity. But how does reciprocity arise? Do government officials learn reciprocity while holding office, or do recruitment and selection practices favor those who already adhere to a norm of reciprocity? We recruit Zambian politicians who narrowly won or lost a previous election to play behavioral games that provide a measure of reciprocity. This combination of regression discontinuity and experimental designs allows us to estimate the effect of holding office on behavior. We find that holding office increases adherence to the norm of reciprocity. This study identifies causal effects of holding office on politicians' behavior.

Ecological footprint accounting for energy and resource in China

International Nuclear Information System (INIS)

Chen, B.; Chen, G.Q.; Yang, Z.F.; Jiang, M.M.

2007-01-01

Resource consumption of the Chinese society from 1981 to 2001 is represented by ecological footprint (EF) as an aggregate indicator. The debate, advances and implications of EF are investigated in detail. EF intensity is also provided to depict the resource consumption level corresponding to unit economic output. The results show that the EF per capita always exceeded the biocapacity and the EF intensity increased steadily over the study period. In addition, sectoral analysis for each EF component is also conducted. The appropriation in the global ecological sense of Chinese society with the second largest energy consumption in the world is therefore quantified and evaluated

42 CFR 124.8 - Grantee accountability.

Science.gov (United States)

2010-10-01

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

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...

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...

Accounting for the distributional impacts of policy in the green accounts

NARCIS (Netherlands)

Horan, R.D.; Hrubovcak, J.; Shortle, J.S.; Bulte, E.H.

2000-01-01

Green income accounting models are designed to appropriately value changes in a country's natural resource (natural capital) base. However, green NNP is useful as a guide for domestic and international policy only to the extent that it accurately reflects the economic goals and policy options of

Low Emissions Alternative Power (LEAP) Project Office Business Team of the Aeropropulsion Research Program Office (ARPO) Org. 0140

Science.gov (United States)

Buttler, Jennifer A.

2004-01-01

The program for which I am working at this summer is Propulsion and Power/Low Emissions Alternative Power (P&P/LEAP). It invests in a fundamental TRL 1-6 research and technology portfolio that will enable the future of: Alternative fuels and/or alternative propulsion systems, non-combustion (electric) propulsion systems. P&P/LEAP will identify and capitalize on the highest potential concepts generated both internal and external to the Agency. During my 2004 summer at NASA Glenn Research Center, I worked with my mentor Barbara Mader, in the Project Office with the Business Team completing various tasks for the project and personnel. The LEAP project is a highly matrixed organization. The Project Office is responsible for the goals advocacy and dollar (budget) of the LEAP project. The objectives of the LEAP Project are to discover new energy sources and develop unconventional engines and power systems directed towards greatly reduced emissions, enable new vehicle concepts for public mobility, new science missions and national security. The Propulsion and PowerLow Emissions Alternative Power directly supports the environmental, mobility, national security objectives of the Vehicle Systems Program and the Aeronautics Technology Theme. Technology deliverables include the demonstration through integrated ground tests, a constant volume combustor in an engine system, and UAV/small transport aircraft all electric power system. My mentor serves as a key member of the management team for the Aeropropulsion Research Program Office (ARPO). She has represented the office on numerous occasions, and is a member of a number of center-wide panels/teams, such as the Space management Committee and is chair to the Business Process Consolidation Team. She is responsible for the overall coordination of resources for the Propulsion and Power Project - from advocacy to implementation. The goal for my summer at NASA was to document processes and archive program documents from the past

Towards critical performance considerations for using office buildings as a power flexibility resource-a survey

NARCIS (Netherlands)

Aduda, K.O.; Labeodan, T.; Zeiler, W.

2018-01-01

The continued growth in variable renewable energy sources (VRES) has created increased focus on the use of office buildings for power flexibility activities. Office buildings uniquely present opportunities for relatively easy control adaptation during power flexibility activities given their large

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...

76 FR 62819 - Notice of Intent To Amend the Resource Management Plan for the San Luis Resource Area, Colorado...

Science.gov (United States)

2011-10-11

... Public Lands Center, Monte Vista, Colorado, intends to prepare a Resource Management Plan (RMP) Amendment...: [email protected] . Fax: 719-852-6250 Mail: BLM, La Jara Field Office, 15571, County Road T-5, La... at the La Jara Field Office. FOR FURTHER INFORMATION CONTACT: For further information and/or to have...

18 CFR 367.9130 - Account 913, Advertising expenses.

Science.gov (United States)

2010-04-01

... promotion advertising and charged to this account. However, advertisements that are limited to specific..., Advertising expenses. 367.9130 Section 367.9130 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Operation and Maintenance Expense Chart of Accounts § 367.9130 Account 913, Advertising...

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...

Hanford Site Biological Resources Mitigation Strategy

International Nuclear Information System (INIS)

Sackschewsky, Michael R

2003-01-01

The Biological Resources Mitigation Strategy (BRMiS), as part of a broader biological resource policy, is designed to aid the U.S. Department of Energy, Richland Operations Office (DOE-RL) in balancing its primary missions of waste cleanup, technology development, and economic diversification with its stewardship responsibilities for the biological resources it administers. This strategy will be applied to all DOE-RL programs as well as all contractor and subcontractor activities

Focus on CSIR research in water resources: improved methods for aquifer vulnerability assessments and protocols (AVAP) for producing vulnerability maps, taking into account information on soils

CSIR Research Space (South Africa)

Colvin, C

2007-08-01

Full Text Available for Aquifer Vulnerability Assessments and Protocols (AVAP) for producing vulnerability maps, taking into account information on soils Groundwater resources are increas- ingly threatened by pollution. The AVAP project was initiated to develop improved... characteristics. Both intrinsic and specific vulnerability are taken into account. The approach used to determine the vulnerability of the in- termediate zone involved the descrip- tion and quantification of the factors that influence vulnerability (unsatu...

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

NARCIS (Netherlands)

Eski, Y.

2017-01-01

Based on fieldwork among operational security officers working in the Hamburg and Rotterdam ports, it became clear these frontline port policing professionals possess a critical, even fearful attitude towards coercion while performing their duties in the ports. The power of arrest and the

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

Science.gov (United States)

1984-11-01

Hospital auditors and financial officers must adjust and react to the changing financial healthcare environment brought about by PPS. A close review of accounting systems, reporting methods, auditing procedures, and internal control systems should be made to determine that assets are safe-guarded and financial information is presented in conformity with GAAP. This article identified new problems and suggested solutions. Old tasks may no longer be necessary. For example, retroactive adjustments are not as important as they used to be. Estimates for capital and outpatient costs may continue to be required, but elaborate cost-finding techniques may no longer be necessary to estimate retroactive adjustments for reimbursable items. We recommend that prior to beginning an audit of a hospital's financial statements, each hospital's financial officers and its auditors discuss the possible accounting, reporting, and auditing implications as a result of PPS.

45 CFR 1304.52 - Human resources management.

Science.gov (United States)

2010-10-01

... 45 Public Welfare 4 2010-10-01 2010-10-01 false Human resources management. 1304.52 Section 1304.52 Public Welfare Regulations Relating to Public Welfare (Continued) OFFICE OF HUMAN DEVELOPMENT... DELEGATE AGENCIES Program Design and Management § 1304.52 Human resources management. (a) Organizational...

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.

18 CFR 3b.226 - Accounting of disclosures.

Science.gov (United States)

2010-04-01

... accounting of disclosures is not a system of records under the definition in § 3b.2(e) and no accounting will... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Accounting of... IDENTIFIABLE PERSONAL INFORMATION Rules for Disclosure of Records § 3b.226 Accounting of disclosures. (a) The...

Effect of holding office on the behavior of politicians

Science.gov (United States)

Enemark, Daniel; Gibson, Clark C.; McCubbins, Mathew D.; Seim, Brigitte

2016-01-01

Reciprocity is central to our understanding of politics. Most political exchanges—whether they involve legislative vote trading, interbranch bargaining, constituent service, or even the corrupt exchange of public resources for private wealth—require reciprocity. But how does reciprocity arise? Do government officials learn reciprocity while holding office, or do recruitment and selection practices favor those who already adhere to a norm of reciprocity? We recruit Zambian politicians who narrowly won or lost a previous election to play behavioral games that provide a measure of reciprocity. This combination of regression discontinuity and experimental designs allows us to estimate the effect of holding office on behavior. We find that holding office increases adherence to the norm of reciprocity. This study identifies causal effects of holding office on politicians’ behavior. PMID:27856736

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...

Hanford cultural resources laboratory

Energy Technology Data Exchange (ETDEWEB)

Wright, M.K.

1995-06-01

This section of the 1994 Hanford Site Environmental Report describes activities of the Hanford Cultural Resources Laboratory (HCRL) which was established by the Richland Operations Office in 1987 as part of PNL.The HCRL provides support for the management of the archaeological, historical, and traditional cultural resources of the site in a manner consistent with the National Historic Preservation Act, the Native American Graves Protection and Repatriation Act, and the American Indian Religious Freedom Act.

Hanford cultural resources laboratory

International Nuclear Information System (INIS)

Wright, M.K.

1995-01-01

This section of the 1994 Hanford Site Environmental Report describes activities of the Hanford Cultural Resources Laboratory (HCRL) which was established by the Richland Operations Office in 1987 as part of PNL.The HCRL provides support for the management of the archaeological, historical, and traditional cultural resources of the site in a manner consistent with the National Historic Preservation Act, the Native American Graves Protection and Repatriation Act, and the American Indian Religious Freedom Act

7 CFR 2.91 - Director, Office of Operations.

Science.gov (United States)

2010-01-01

..., excess property pool, resource recovery, shipping and receiving, forms, labor services, issuing of... maintaining the security of physical facilities, self-protection, and warden services, in the Washington, DC..., Office of Operations: (1) Provide services for Department headquarters in the Washington, DC metropolitan...

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...

The effect of office concepts on worker health and performance: a systematic review of the literature.

Science.gov (United States)

De Croon, Einar M; Sluiter, Judith K; Kuijer, P Paul F M; Frings-Dresen, Monique H W

2005-02-01

Conventional and innovative office concepts can be described according to three dimensions: (1) the office location (e.g. telework office versus conventional office); (2) the office lay-out (e.g. open lay-out versus cellular office); and (3) the office use (e.g. fixed versus shared workplaces). This review examined how these three office dimensions affect the office worker's job demands, job resources, short- and long-term reactions. Using search terms related to the office concept (dimensions), a systematic literature search starting from 1972 was conducted in seven databases. Subsequently, based on the quality of the studies and the consistency of the findings, the level of evidence for the observed findings was assessed. Out of 1091 hits 49 relevant studies were identified. Results provide strong evidence that working in open workplaces reduces privacy and job satisfaction. Limited evidence is available that working in open workplaces intensifies cognitive workload and worsens interpersonal relations; close distance between workstations intensifies cognitive workload and reduces privacy; and desk-sharing improves communication. Due to a lack of studies no evidence was obtained for an effect of the three office dimensions on long-term reactions. The results suggest that ergonomists involved in office innovation could play a meaningful role in safeguarding the worker's job demands, job resources and well-being. Attention should be paid, in particular, to effects of workplace openness by providing acoustic and visual protection.

The conundrum of police officer-involved homicides: Counter-data in Los Angeles County

Directory of Open Access Journals (Sweden)

Morgan Currie

2016-08-01

Full Text Available This paper draws from critical data studies and related fields to investigate police officer-involved homicide data for Los Angeles County. We frame police officer-involved homicide data as a rhetorical tool that can reify certain assumptions about the world and extend regimes of power. We highlight the possibility that this type of sensitive civic data can be investigated and employed within local communities through creative practice. Community involvement with data can create a countervailing force to powerful dominant narratives and supplement activist projects that hold local officials accountable for their actions. Our analysis examines four Los Angeles County police officer-involved homicide data sets. First, we provide accounts of the semantics, granularity, scale and transparency of this local data. Then, we describe a “counter data action,” an event that invited members of the community to identify the limits and challenges present in police officer-involved homicide data and to propose new methods for deriving meaning from these indicators and statistics.

Report and accounts for the year ended 31st March 1975

International Nuclear Information System (INIS)

1976-01-01

The document contains a list of the Directors and Officers, Chairman's statement, report of the Directors, consolidated profit and loss account, consolidated balance sheet, parent company balance sheet, consolidated statement of source and application of funds, notes to the accounts, and report of the Auditors to the Members. (U.K.)

Influence of Accountability on the Administration of Student Loans in Jamaica

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…

18 CFR 367.13 - Accounting to be on accrual basis.

Science.gov (United States)

2010-04-01

... ACT General Instructions § 367.13 Accounting to be on accrual basis. (a) The service company is... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Accounting to be on accrual basis. 367.13 Section 367.13 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY...

Course Resource Lists.

Science.gov (United States)

England, Robert G.

The Mountain-Plains Course Resource List is presented by job title for 26 curriculum areas. For each area the printed materials, audiovisual aids, and equipment needed for the course are listed. The 26 curriculum areas are: mathematics skills, communication skills, office education, lodging services, food services, marketing and distribution,…

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

Science.gov (United States)

1980-03-01

Postgraduate School ANA01611I NM61"fa Monterey, California 93940 1 CON TROLLING OFFICE NAMC &NO Accaes ii uOmvo*a Naval Postgraduate School March 1980...judge alternative 3, it is further recomended that the Naval Audit Service, private contractor or other independent agent be comissioned to perform an in...Government Accounting, Government Accounting, Auditing , and Financial Reporting, Chicago, Municipal Finance Officer’s Association, 1968, p. 3-4. 4

48 CFR 32.411 - Agreement for special account at a financial institution.

Science.gov (United States)

2010-10-01

... account at a financial institution. 32.411 Section 32.411 Federal Acquisition Regulations System FEDERAL... Items 32.411 Agreement for special account at a financial institution. The contracting officer must use... Contractor), and ____, a financial institution operating under the laws of ____, located at ____ (the...

National Uranium Resource Evaluation. Bibliographic index of Grand Junction office uranium reports

Energy Technology Data Exchange (ETDEWEB)

Johnson, J.B.

1981-05-01

In October 1978, Mesa College entered into subcontract with Bendix Field Engineering Corporation (BFEC) to prepare a bibliographic index of the uranium raw materials reports issued by the Grand Junction Office of the US Department of Energy (DOE). Bendix, prime contractor to the Grand Junction Office, operates the Technical Library at the DOE facility. Since the early 1950s, approximately 2700 reports have been issued by the Grand Junction Office. These reports were the results of uranium investigations conducted by federal agencies and their subcontractors. The majority of the reports cover geology, mineralogy, and metallurgy of uranium and/or thorium. No single, complete list of these reports existed. The purpose of this subcontract was to compile a comprehensive index to these reports. The Mesa College geology faculty worked with the BFEC and DOE staffs to develop the format for the index. Undergraduate geology students from Mesa compiled a master record sheet for each report. All reports issued up to January 1, 1979 were included in the bibliography. The bibliography is in preliminary, unedited form. It is being open-filed at this time, on microfiche, to make the information available to the public on a timely basis. The bibliography is divided into a master record list arranged in alpha-numeric order by report identification number, with separate indices arranged by title, author, state and county, 1/sup 0/ x 2/sup 0/ NTMS quadrangle, key words, and exploration area.

National Uranium Resource Evaluation. Bibliographic index of Grand Junction office uranium reports

International Nuclear Information System (INIS)

Johnson, J.B.

1981-05-01

In October 1978, Mesa College entered into subcontract with Bendix Field Engineering Corporation (BFEC) to prepare a bibliographic index of the uranium raw materials reports issued by the Grand Junction Office of the US Department of Energy (DOE). Bendix, prime contractor to the Grand Junction Office, operates the Technical Library at the DOE facility. Since the early 1950s, approximately 2700 reports have been issued by the Grand Junction Office. These reports were the results of uranium investigations conducted by federal agencies and their subcontractors. The majority of the reports cover geology, mineralogy, and metallurgy of uranium and/or thorium. No single, complete list of these reports existed. The purpose of this subcontract was to compile a comprehensive index to these reports. The Mesa College geology faculty worked with the BFEC and DOE staffs to develop the format for the index. Undergraduate geology students from Mesa compiled a master record sheet for each report. All reports issued up to January 1, 1979 were included in the bibliography. The bibliography is in preliminary, unedited form. It is being open-filed at this time, on microfiche, to make the information available to the public on a timely basis. The bibliography is divided into a master record list arranged in alpha-numeric order by report identification number, with separate indices arranged by title, author, state and county, 1 0 x 2 0 NTMS quadrangle, key words, and exploration area

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...

Annual report to the Advisory Council on Historic Preservation and the Colorado State Historic Preservation Officer on the US Department of Energy's cultural resource activities at Colorado UMTRA Project sites, January--December 1991

International Nuclear Information System (INIS)

1992-04-01

This report is a summary of the US Department of Energy's (DOE) cultural resource investigations for the Uranium Mill Tailings Remedial Action (UMTRA) Project sites in Colorado. This report is intended to fulfill the DOE's obligation for an annual report as stated in the Programmatic Memorandum of Agreement executed between the DOE, the Advisory Council on Historic Preservation, and the Colorado State Historic Preservation Officer in December 1984. Summaries of the cultural resource surveys and identified resources are provided for the UMTRA Project sites in the vicinities of Durango, Grand Junction, Gunnison, Maybell, Naturita, Rifle, and Slick Rock. This report covers all UMTRA Project cultural resource activities in Colorado from January through December 1991

Water Accounting Plus for Water Resources Reporting and River Basin Planning

NARCIS (Netherlands)

Karimi, P.

2014-01-01

This thesis introduces Water Accounting Plus (WA+), which is a new framework designed to provide explicit spatial information on water depletion and net withdrawal processes in complex river basins. WA+ is a simple, yet comprehensive and understandable water accounting framework that provides a

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

Department of Defense Performance and Accountability Report, Fiscal Year 2006

Science.gov (United States)

2006-11-15

over the past 3 years are mainly driven by military retirement benefit costs, Global War on Terror costs, and depreciation expense on military...Generating Resources: Depreciation and amortization $ 65,116.2 $ 48,944.0 Revaluation of...accounting principles ( GAAP ). The accompanying financial statements account for all resources for which the Department is responsible. Information

Accounting utility for determining individual usage of production level software systems

Science.gov (United States)

Garber, S. C.

1984-01-01

An accounting package was developed which determines the computer resources utilized by a user during the execution of a particular program and updates a file containing accumulated resource totals. The accounting package is divided into two separate programs. The first program determines the total amount of computer resources utilized by a user during the execution of a particular program. The second program uses these totals to update a file containing accumulated totals of computer resources utilized by a user for a particular program. This package is useful to those persons who have several other users continually accessing and running programs from their accounts. The package provides the ability to determine which users are accessing and running specified programs along with their total level of usage.

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.

AMERICAN ACCOUNTING

Directory of Open Access Journals (Sweden)

Mihaela Onica

2005-01-01

Full Text Available The international Accounting Standards already contribute to the generation of better and more easily comparable financial information on an international level, supporting thus a more effective allocationof the investments resources in the world. Under the circumstances, there occurs the necessity of a consistent application of the standards on a global level. The financial statements are part of thefinancial reporting process. A set of complete financial statements usually includes a balance sheet,a profit and loss account, a report of the financial item change (which can be presented in various ways, for example as a status of the treasury flows and of the funds flows and those notes, as well as those explanatory situations and materials which are part of the financial statements.

77 FR 63416 - Senior Executive Service; Departmental Offices Performance Review Board Members

Science.gov (United States)

2012-10-16

... Secretary for Human Resources and Chief Human Capital Officer Bynum, Nicole, Chief of Management Operations... CONTACT: Mario R. Minor, Senior Human Resources Specialist, 1500 Pennsylvania Avenue NW., ATTN: Room 6W529... career appointee, more than half the members shall consist of career appointees. The names and titles of...

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. ...

The cultural space between accounts & abilities

DEFF Research Database (Denmark)

Fitriasari, Dewi; Kampf, Constance

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

Improving Military Accounting to Support the Military Decision-Making Process

National Research Council Canada - National Science Library

Smith, Billy

2001-01-01

.... However, with the passage of the Chief Financial Officers Act of 1990, as amended by the Federal Financial Management Act of 1994, there are significant efforts ongoing to regain funds accountability...

75 FR 60757 - Office for Civil Rights; Statement of Organization, Functions, and Delegations of Authority

Science.gov (United States)

2010-10-01

... of Organization, Functions, and Delegations of Authority The Office for Civil Rights (OCR) has... regional operations. Part A, Office of the Secretary, Statement of Organization, Functions, and Delegations... management; (5) human resources activities, including position management, workforce planning, employee...

Cash Accountability in DOD Imprest Funds Maintained by the Office of the Inspector General, DOD

National Research Council Canada - National Science Library

Rau, Russell

1995-01-01

We are providing this report for your information and use. The audit was made at your request to examine the imprest funds maintained within the Office of the Inspector General, DoD, Arlington, Virginia...

Integrating Career Development into the Accounting Curriculum

Science.gov (United States)

Wessels, Susan B.; Sumner, Dana F.

2014-01-01

This paper describes a series of integrated career development activities offered in several required courses which are designed to help accounting majors gain a competitive edge in the job market. Supported by a partnership between the School of Business and the Academic and Career Planning Office, the Career Tool Kit program consists of…

78 FR 42872 - Communication with the U.S. Copyright Office: Revised Addresses

Science.gov (United States)

2013-07-18

... required by that form and its accompanying instructions. Computation of the copyright royalty fee shall be... distant signal equivalents and the copyright royalty fee shall be in accordance with the procedures set... Office and to make advance deposits into that account. Deposit Account holders can charge copyright fees...

Civil Service Human Resource Capacity and Information Technology

African Journals Online (AJOL)

Tesfaye

2009-01-01

Jan 1, 2009 ... civil service organizations to make them accountable and responsible for ... changing the structure of the civil service organisations. More generally .... method to measure productivity of IT based on before and after IT investment .... 2000, and the wealth value of office equipment4, of Federal. Offices as a ...

Policy intersections: Strengthening bottom up accountability amidst ...

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

... presented both economic opportunities and threats to traditional livelihoods. This trend has reduced access to key resources, like water and grazing land, upon which ... approach of marginalized rural groups, limits any accountability strategy. ... women and youth in achieving land and associated resource tenure rights in ...

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...

SOME CONSIDERATIONS ON CLOUD ACCOUNTING

Directory of Open Access Journals (Sweden)

Doina Pacurari

2013-12-01

Full Text Available Cloud technologies have developed intensively during the last years. Cloud computing allows the customers to interact with their data and applications at any time, from any location, while the providers host these resources. A client company may choose to run in the cloud a part of its business (sales by agents, payroll, etc., or even the entire business. The company can get access to a large category of cloud-based software, including accounting software. Cloud solutions are especially recommended for small companies that do not have enough financial resources to invest in the IT infrastructure and in expensive accounting software. However, a special attention is required in the case of sensitive data, which should not be placed in a public cloud. All these aspects need to be discussed with the students, who should acquire the qualifications needed for operating with cloud applications. Our paper considers all the above issues regarding cloud computing for accountants and suggests some possibilities to approach these topics with the students.

Modelling of functional systems of managerial accounting

Directory of Open Access Journals (Sweden)

O.V. Fomina

2017-12-01

Full Text Available The modern stage of managerial accounting development takes place under the powerful influence of managerial innovations. The article aimed at the development of integrational model of budgeting and the system of balanced indices in the system of managerial accounting that will contribute the increasing of relevance for making managerial decisions by managers of different levels management. As a result of the study the author proposed the highly pragmatical integration model of budgeting and system of the balanced indices in the system of managerial accounting, which is realized by the development of the system of gathering, consolidation, analysis, and interpretation of financial and nonfinancial information, contributes the increasing of relevance for making managerial decisions on the base of coordination and effective and purpose orientation both strategical and operative resources of an enterprise. The effective integrational process of the system components makes it possible to distribute limited resources rationally taking into account prospective purposes and strategic initiatives, to carry

Carbon accounting and the climate politics of forestry

International Nuclear Information System (INIS)

Ellison, David; Lundblad, Mattias; Petersson, Hans

2011-01-01

Many proposals have been made for the more successful inclusion of LULUCF (Land Use, Land Use Change and Forestry) in the Kyoto framework. Though the positions of individual states or the goal of avoided deforestation guide many approaches, our model sets cost-effective strategies for climate change mitigation and the efficient and balanced use of forest resources at its center. Current approaches to forest resource-based carbon accounting consider only a fraction of its potential and fail to adequately mobilize the LULUCF sector for the successful stabilization of atmospheric greenhouse gas (GHG) concentrations. The presence of a significantly large “incentive gap” justifies the urgency of reforming the current LULUCF carbon accounting framework. In addition to significantly broadening the scope of carbon pools accounted under LULUCF, we recommend paying far greater attention to the troika of competing but potentially compatible interests surrounding the promotion of standing forests (in particular for the purposes of carbon sequestration, biodiversity protection and ecosystem promotion/ preservation), harvested wood products (HWP) and bioenergy use. The successful balancing of competing interests, the enhancement of efficiency and effectiveness and the balanced use of forest resources require an accounting mechanism that weighs and rewards each component according to its real climate mitigation potential. Further, our data suggest the benefits of such a broadly based carbon accounting strategy and the inclusion of LULUCF in national and international accounting and emission trading mechanisms far outweigh potential disadvantages. Political arguments suggesting countries could take advantage of LULUCF accounting to reduce their commitments are not supported by the evidence we present.

Geothermal Technologies Office FY 2017 Budget At-A-Glance

Energy Technology Data Exchange (ETDEWEB)

None

2016-03-01

The Geothermal Technologies Office (GTO) accelerates deployment of clean, domestic geothermal energy by supporting innovative technologies that reduce the cost and risks of development. This abundant resource generates energy around the clock and has the potential to supply more than 100 GWe of electricity—roughly one-tenth of America’s energy demand. By optimizing the value stream for electricity production and cascaded uses, the office aims to make geothermal energy a fully cost-competitive, widely available, and geographically diverse component of the national energy mix.

Transformation of accounting business processes in emergencies

Directory of Open Access Journals (Sweden)

D.O. Gritsyshen

2016-12-01

Full Text Available In the article the transformation of the accounting business processes in emergency situations. The models identify the consequences of emergencies, which is the basis for the transformation of the elements method of accounting, to address the consequences of emergencies isolation from the totality of objects of accounting and determine the properties that affect decision-making. Designed identify complex patterns of consequences of emergencies, allows accounting system to generate information that allows for a set of properties consequences of emergencies, and management decisions taking into account complex factors. Determined the possible consequences of emergency situations for individual objects accounting, information resources, which are accounts of accounting and financial reporting indicators.

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

Individual savings accounts for social insurance

DEFF Research Database (Denmark)

Bovenberg, Lans; Hansen, Martin Ino; Sørensen, Peter Birch

2008-01-01

Using Danish data, we find that about three-fourths of the taxes levied to finance public transfers actually finance benefits that redistribute income over the life cycle of individual taxpayers rather than redistribute resources across people. This finding and similar results for other countries...... provide a rationale for financing part of social insurance via mandatory individual savings accounts. We discuss the advantages and disadvantages of mandatory individual savings accounts for social insurance and survey some recent alternative proposals for such accounts...

Leading toward value: the role of strategic human resource management in health system adaptability.

Science.gov (United States)

Garman, Andrew N; Polavarapu, Nandakishor; Grady, Jane C; Canar, W Jeffrey

2013-01-01

Personnel costs typically account for 60% or more of total operating expenses in health systems, and as such become a necessary focus in most if not all substantive health reform adaptations. This study sought to assess whether strategic alignment of the human resource (HR) and learning functions was associated with greater adaptive capacity in U.S. health systems. Data were gathered using a survey that was distributed electronically to chief human resource officers from two U.S.-based associations. The survey included questions about organizational structure, strategic human resource management, strategic learning, and organizational response to health reform. Significant correlations were found between strategic alignment of HR and HR's involvement in responses related to cost control (r = 0.46, p strategic alignment of organizational learning and HR involvement with these responses. Results suggest that HR structure may affect an organization's capacity for adaptive response. Top-management teams in health systems should consider positioning HR as part of the core leadership team, with a reporting relationship that allows HR to maximally participate in formulating and implementing organizational adaptation.

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

Science.gov (United States)

2016-04-28

Treasury for collection when the debts are delinquent more than 120 days.9 Further, UBOs can transfer debt to the Defense Finance and Accounting ...Comptroller); • Defense Finance and Accounting Service; • MEDCOM; • RHCE; and • LRMC. During the site visits to LRMC and MEDCOM, we observed daily...Uniform Business Office Manual,” November 2006; and • MEDCOM Finance and Accounting Division Standard Operating Procedures Medical Services Account

12 CFR 561.28 - Money Market Deposit Accounts.

Science.gov (United States)

2010-01-01

... 561.28 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY DEFINITIONS FOR... more than six transfers per calendar month or statement cycle (or similar period) of at least four... savings association the depository savings association must either place funds in another account that the...

ENVIRONMENT ACCOUNTING FOR SUSTAINABLE DEVELOPMENT

OpenAIRE

Florin Boghean

2007-01-01

Economic sustainability or intergenerational equity entails maintaining social well being by decisions about investments in different types of asset. Under certain conditions, consumption can be sustained by depleting resources, or various kinds of natural capital, while building up other kinds of capital. Theoretically, the choices involve the use of a set of accounting prices. The question becomes one of finding and implementing accounting prices that express the roles of the various capita...

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...

Considerations on Accounting Intelligent Systems Importance

Directory of Open Access Journals (Sweden)

2007-01-01

Full Text Available Managers begin to realize the importance of artificial intelligence technologies for their organizations. Knowledge is today seen as the main organizational resource and that is what intelligent systems are about: manipulating knowledge. In this paper we highlight the main reasons that an accountant can bring to his managers to emphasize this idea: intelligent systems are really needful in modern accounting.

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

Science.gov (United States)

2011-12-22

... Cost Accounting Standards: Change to the CAS Applicability Threshold for the Inflation Adjustment to... Federal Procurement Policy, Cost Accounting Standards Board. ACTION: Final rule. SUMMARY: The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards (CAS) Board (Board), has adopted, without...

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

Science.gov (United States)

2011-07-12

... 2011) * * * * * I. Disclosure Statement--Cost Accounting Practices and Certification (a) Any contract... heading ``Disclosure and Consistency of Cost Accounting Practices'', by revising the clause date and...) * * * * * (c) Disclosure and Consistency of Cost Accounting Practices. (1) The contracting officer shall insert...

The impact of human resource valuation on corporate performance ...

African Journals Online (AJOL)

It was recommended that accounting bodies should educate management of companies & human resource managers on the need to capitalize investment in human resource. It was also recommended that there should be harmonization of the various concept of human resource accounting which include human asset ...

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

Science.gov (United States)

2013-12-20

...] Notification of a Public Meeting of the Government Accountability and Transparency Board AGENCY: Office of... Government Accountability and Transparency (GAT) Board will host a meeting for the public to make... Accountability and Transparency Board's mandate appears in Executive Order 13576 (June 13, 2011), which in short...

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

Science.gov (United States)

2010-04-01

..., accounting of certain disclosures, and definitions. 1003.1 Section 1003.1 Foreign Relations INTER-AMERICAN... disclosure, accounting of certain disclosures, and definitions. (a) The Inter-American Foundation will... Accounting Office; or (11) Pursuant to the order of a court of competent jurisdiction. (c) With respect to...

14 CFR 1274.919 - Cost principles and accounting standards.

Science.gov (United States)

2010-01-01

... 14 Aeronautics and Space 5 2010-01-01 2010-01-01 false Cost principles and accounting standards... principles and accounting standards. Cost Principles and Accounting Standards July 2002 The expenditure of... Recipient (See clause entitled “Resource Sharing Requirements”) shall be governed by the FAR cost principles...

Innovative accountability of tracking test kit as locked resources: a lesson in a restricted resource setting.

Science.gov (United States)

Makuwani, Ahmad M; Msuya, Sia; Haule, Dunstan; Mogella, Deus; Nkya, Efesper

2013-09-01

To implement quality screening in a blood service requires the presence of screening strategy with a clear algorithm and supporting standard operating procedures (SOPs), skilled and motivated human resource to perform testing, infrastructure, regular available test kits, and other supplies. In developing countries, smooth supply chain management of critical transfusion transmissible infections (TTIs) screening reagents is a challenge. Therefore, managing the little available kits by knowing the rate of consumption, good forecasting, and monitoring expiry date may be a key in ensuring regular supply. Test kit monitoring tool (TKMT) for Vironostika HIV Uni-Form kit/192 1&2 Ag/Ab, Genedia kits for HBsAg and HCV, and RPR for syphilis was developed to track these reagents. This excel tool was developed to assess received reagents, quantity used, quantity remaining, and date of expiration. The tool was evaluated by assessing rerun for each test kits, match tests conducted with blood units tested, adherence to the principle of first in-first out (FIFO), and quantity remaining in the center against the need. The mean rerun for HIV ELISA Vironistika uniform II Ag/Ab observed over expected was 6.9% (n = 3.8) than 2.4% (n = 1.3), HBsAg was 9.9% (n = 5.7) than 6.7% (3.5) (expected), Genedia for HCV was 1.3% (n = 0.7) than 0.5% (n = 0.3), and RPR test for syphilis 3.3% (n = 1.5) than 0.5%. During implementation, TKMT managed to detect expiring kits in the zonal blood transfusion centers. A tool-like TKMT may capture other supplies within blood when expanded. Monitoring of supplies may enable blood service actual accounting and in forecasting supplies and reagents. © 2013 Wiley Periodicals, Inc.

Special Operations Liaison Officer: Looking Back to See the Future

Science.gov (United States)

2014-06-01

Officer GSN global SOF network HQ Headquarters HRC Human Resources Command HRM human resource management xiii IEP International...life away from a U.S. base in a foreign country In May 2013, the USSOCOM International Engagement Program ( IEP ) provided funding to the Naval...manages the USSOCOM IEP . The intent of this study was to produce a formal career path for SOLOs that would eliminate most, if not all, the current

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

18 CFR 367.22 - Accounting for asset retirement obligations.

Science.gov (United States)

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Accounting for asset... GAS ACT General Instructions § 367.22 Accounting for asset retirement obligations. (a) An asset... measurement changes to the initial liability for the legal obligation recorded in account 230, Asset...

18 CFR 367.9020 - Account 902, Meter reading expenses.

Science.gov (United States)

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 902, Meter... GAS ACT Operation and Maintenance Expense Chart of Accounts § 367.9020 Account 902, Meter reading... customer meters, and determining consumption when performed by employees engaged in reading meters. (b...

Office of the Chief Financial Officer Annual Report 2007

Energy Technology Data Exchange (ETDEWEB)

Fernandez, Jeffrey

2007-12-18

2007 was a year of progress and challenges for the Office of the Chief Financial Officer (OCFO). I believe that with the addition of a new Controller, the OCFO senior management team is stronger than ever. With the new Controller on board, the senior management team spent two intensive days updating our strategic plan for the next five years ending in 2012, while making sure that we continue to execute on our existing strategic initiatives. In 2007 the Budget Office, teaming with Human Resources, worked diligently with our colleagues on campus to reengineer the Multi-Location Appointment (MLA) process, making it easier for our Principal Investigators (PIs) to work simultaneously between the Laboratory and UC campuses. The hiring of a point-of-contact in Human Resources to administer the program will also make the process flow smoother. In order to increase our financial flexibility, the OCFO worked with the Department of Energy (DOE) to win approval to reduce the burden rates on research and development (R&D) subcontracts and Intra-University Transfers (IUT). The Budget Office also performed a 'return on investment' (ROI) analysis to secure UCRP funding for a much needed vocational rehabilitation counselor. This new counselor now works with employees who are on medical leave to ensure that they can return to work in a more timely fashion, or if not able to return, usher them through the various options available to them. Under the direction of the new Controller, PriceWaterhouse Coopers (PWC) performed their annual audit of the Laboratory's financial data and reported positive results. In partnership with the Financial Policy and Training Office, the Controller's Office also helped to launch self-assessments of some of our financial processes, including timekeeping and resource adjustments. These self assessments were conducted to promote efficiencies and mitigate risk. In some cases they provided assurance that our practices are sound, and in

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

Science.gov (United States)

2010-07-01

..., conditions of disclosure, accounting of certain disclosures, and definitions. 1.576 Section 1.576 Pensions..., accounting of certain disclosures, and definitions. (a) The Department of Veterans Affairs will safeguard an... Accounting Office; or (11) Pursuant to the order of a court of competent jurisdiction. (c) With respect to...

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

Science.gov (United States)

Cliatt, Katherine H.

This learning activity guide and instructor's manual provide information and exercises for an exploratory activity in accounting. Instructional objectives covered in the guide are for the students to learn (1) reasons for studying accounting and related job descriptions, (2) definitions for accounting terms, (3) the accounting equation, (4) how to…

30 CFR 206.155 - Accounting for comparison.

Science.gov (United States)

2010-07-01

... 30 Mineral Resources 2 2010-07-01 2010-07-01 false Accounting for comparison. 206.155 Section 206... MANAGEMENT PRODUCT VALUATION Federal Gas § 206.155 Accounting for comparison. (a) Except as provided in... the gas the residue gas is not sold pursuant to an arm's-length contract, the value, for royalty...

National Oceanic and Atmospheric Administration - Office of the Chief

Science.gov (United States)

Officer Goes-16 Image College Park Fairmont, WV) 6 Tools OCIO Strategic Planning Documents NOAA Information Resources Management Strategic Plan 2017-2020 Information Technology is integral to the success of , property, and the environment. [Issued 2017] Enterprise Network Strategic Plan 2017-2021 Leveraging NOAA's

ACCOUNTING TREATMENTS USED IN STOCKS VALUATION

Directory of Open Access Journals (Sweden)

Suciu Gheorghe

2012-12-01

Full Text Available Accounting treatments represent the methods used by a company to apply its own accounting policies. Accounting treatments can be divided into two categories: basic accounting treatments and alternative treatments. Stocks represent the quantities of material resources, half-finished goods, finished goods which stockpile in supply repositories of the economic entities, with a certain structure and volume, for a certain period of time, in order to ensure continuity and regularity of the manufacturing process and of consumption. Stocks will be acknowledges only when the company is likely to make an economic benefit and when the costs and values can be estimated in a credible way.

48 CFR 239.7405 - Delegated authority for telecommunications resources.

Science.gov (United States)

2010-10-01

... telecommunications resources. 239.7405 Section 239.7405 Federal Acquisition Regulations System DEFENSE ACQUISITION... TECHNOLOGY Telecommunications Services 239.7405 Delegated authority for telecommunications resources. The contracting officer may enter into a telecommunications service contract on a month-to-month basis or for any...

76 FR 53885 - Patent and Trademark Resource Centers Metrics

Science.gov (United States)

2011-08-30

... DEPARTMENT OF COMMERCE United States Patent and Trademark Office Patent and Trademark Resource Centers Metrics ACTION: Proposed collection; comment request. SUMMARY: The United States Patent and... ``Patent and Trademark Resource Centers Metrics comment'' in the subject line of the message. Mail: Susan K...

874 CONSTRUCTION COST MODELS FOR HIGHRISE OFFICE ...

African Journals Online (AJOL)

USER

2015-10-28

Oct 28, 2015 ... cost-significant items, 15 priced bills of quantities of high rise office building pro ects executed or awarded in Nigeria between 2002 and 2011 were analysed. The study found that11 (29. %) out of 3 bill items were cost-significant accounting for 2.2% of total value of the work. The implication of the finding is ...

National Transportation Safety Board : weak internal control impaired financial accountability

Science.gov (United States)

2001-09-28

The U. S. General Accounting Office (GAO) was asked to review the National Transportation Safety Board's (NTSB) internal controls over selected types of fiscal year expenditures. They were asked to determine whether internal control weaknesses were a...

Financial management : Federal Aviation Administration lacked accountability for major assets

Science.gov (United States)

1998-02-18

This short report is in response to a request by the Congress that the General : Accounting Office (GAO) analyze the Department of Transportation (DOT) Inspector : General's (IG) audit report on the Federal Aviation Administration's (FAA) : fiscal ye...

FY 1991--FY 1995 Information Technology Resources Long-Range Plan

Energy Technology Data Exchange (ETDEWEB)

1989-12-01

The Department of Energy has consolidated its plans for Information Systems, Computing Resources, and Telecommunications into a single document, the Information Technology Resources Long-Range Plan. The consolidation was done as a joint effort by the Office of ADP Management and the Office of Computer Services and Telecommunications Management under the Deputy Assistant Secretary for Administration, Information, and Facilities Management. This Plan is the product of a long-range planning process used to project both future information technology requirements and the resources necessary to meet those requirements. It encompasses the plans of the various organizational components within the Department and its management and operating contractors over the next 5 fiscal years, 1991 through 1995.

Fundamentals of materials accounting for nuclear safeguards

Energy Technology Data Exchange (ETDEWEB)

Pillay, K.K.S. (comp.)

1989-04-01

Materials accounting is essential to providing the necessary assurance for verifying the effectiveness of a safeguards system. The use of measurements, analyses, records, and reports to maintain knowledge of the quantities of nuclear material present in a defined area of a facility and the use of physical inventories and materials balances to verify the presence of special nuclear materials are collectively known as materials accounting for nuclear safeguards. This manual, prepared as part of the resource materials for the Safeguards Technology Training Program of the US Department of Energy, addresses fundamental aspects of materials accounting, enriching and complementing them with the first-hand experiences of authors from varied disciplines. The topics range from highly technical subjects to site-specific system designs and policy discussions. This collection of papers is prepared by more than 25 professionals from the nuclear safeguards field. Representing research institutions, industries, and regulatory agencies, the authors create a unique resource for the annual course titled ''Materials Accounting for Nuclear Safeguards,'' which is offered at the Los Alamos National Laboratory.

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.

77 FR 57639 - Privacy Act; System of Records: Records of the Office of White House Liaison, State-34

Science.gov (United States)

2012-09-18

..., background and security clearance information received from Executive Offices and Bureau of Human Resources... the provisions of the Privacy Act of 1974, as amended (5 U.S.C.552a) and Office of Management and... Liaison Office for the consideration, review, clearance and appointment of an individual to a non-career...

Payroll Expenses Reported by the Defense Finance and Accounting Service Cleveland Center

National Research Council Canada - National Science Library

1998-01-01

.... To meet that requirement, a consolidation was done of the financial information received from offices providing accounting support to the Defense organizations and prepares the financial statement...

The Apology Strategies Used by a Budget Hotel Front Officers in Handling Customer Complaints

OpenAIRE

Talo, Vivere; Mardijono, Josefa J

2015-01-01

This study focused on the use of apology strategies used by female and male front officers to reveal the types of apology strategies used and to reveal the similarities and differences between female and male front officers' way of apologizing in handling customer complaints. The types of apology strategies showed that both female and male front officers combined all three apology strategies which are IFIDs, Account and Positive Politeness Apology Strategies. Besides, the order of their use o...

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

Science.gov (United States)

2010-06-16

... Regulation (FAR) to align the FAR with the revised Cost Accounting Standards (CAS) Board clause, Disclosure....230-4 is replaced in its entirety and re-titled ``Disclosure and Consistency of Cost Accounting...) Disclosure and Consistency of Cost Accounting Practices-- Foreign Concerns. (1) The contracting officer shall...

Setting up a mobile dental practice within your present office structure.

Science.gov (United States)

Morreale, James P; Dimitry, Susan; Morreale, Mark; Fattore, Isabella

2005-02-01

Different service models have emerged in Canada and the United States to address the issue of senior citizens' lack of access to comprehensive dental care. Over the past decade, one such model, the use of mobile dental service units, has emerged as a practical strategy. This article describes a mobile unit, operated as an adjunct to the general practitioner's office and relying mainly on existing office resources, both human and capital, to deliver services at long-term care institutions. The essential components of a profitable geriatric mobile unit are described, including education, equipment, marketing research and development, and human resource management. Issues related to patient consent and operating expenditures are also discussed. Data from one practitioner's mobile dental unit, in Hamilton, Ontario, are presented to demonstrate the feasibility and profitability of this approach.

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

Science.gov (United States)

2010-04-01

..., Appropriations of retained earnings. 367.4360 Section 367.4360 Conservation of Power and Water Resources FEDERAL... NATURAL GAS ACT Retained Earnings Accounts § 367.4360 Account 436, Appropriations of retained earnings. This account must include appropriations of retained earnings as follows: (a) Appropriations required...

The ways of harmonization of uranium resources accounting systems on a global scale

International Nuclear Information System (INIS)

Naumov, S.S.; Shumilin, M.V.

1998-01-01

Resource classification systems used today in different countries make reference to the same principals: geological variability, commercial importance and level of preparedness for production. However, some countries with mining industries and established traditions use different classifications that are difficult to harmonize. To assist in developing a common international classification four issues are proposed for discussion: 1) existence of production facilities for producing resources; 2) need for low production cost categories compatible with current market prices; 3) specifying the degree of accuracy for various categories of resources and 4) in situ versus recoverable resource estimates. Based on these concepts revisions are proposed to the IAEA uranium classification system. Examples are also given of resource classifications for the Streltzovskoe deposit, Krasnokamensk. (author)

Human Resources Operational Data Store Core Services

Data.gov (United States)

Social Security Administration — This database contains only a very small subset of the Human Resources Operational Data Store data. It supports the SSA Employee and Office Data Retrieval (SEODR)...

Ideas and Inspirations: Good News about Diabetes Prevention and Management in Indian Country

Medline Plus

Full Text Available ... Office of Finance and Accounting - 10E54 Office of Human Resources - 11E53A Office of Information Technology - 07E57B Office of Management Services - 09E70 Office of Public Health Support - 09E10D ...

Ideas and Inspirations: Good News about Diabetes Prevention and Management in Indian Country

Medline Plus

Full Text Available ... Health and Engineering - 10N14C Office of Finance and Accounting - 10E54 Office of Human Resources - 11E53A Office of Information Technology - 07E57B Office of Management Services - 09E70 Office ...

Methodological Approaches for Estimating Gross Regional Product after Taking into Account Depletion of Natural Resources, Environmental Pollution and Human Capital Aspects

Directory of Open Access Journals (Sweden)

Boris Alengordovich Korobitsyn

2015-09-01

Full Text Available A key indicator of the System of National Accounts of Russia at a regional scale is Gross Regional Product characterizing the value of goods and services produced in all sectors of the economy in a country and intended for final consumption, capital formation and net exports (excluding imports. From a sustainability perspective, the most weakness of GRP is that it ignores depreciation of man-made assets, natural resource depletion, environmental pollution and degradation, and potential social costs such as poorer health due to exposure to occupational hazards. Several types of alternative approaches to measuring socio-economic progress are considering for six administrative units of the Ural Federal District for the period 2006–2014. Proposed alternatives to GRP as a measure of social progress are focused on natural resource depletion, environmental externalities and some human development aspects. The most promising is the use of corrected macroeconomic indicators similar to the “genuine savings” compiled by the World Bank. Genuine savings are defined in this paper as net savings (net gross savings minus consumption of fixed capital minus the consumption of natural non-renewable resources and the monetary evaluations of damages resulting from air pollution, water pollution and waste disposal. Two main groups of non renewable resources are considered: energy resources (uranium ore, oil and natural gas and mineral resources (iron ore, copper, and aluminum. In spite of various shortcomings, this indicator represents a considerable improvement over GRP information. For example, while GRP demonstrates steady growth between 2006 and 2014 for the main Russian oil- and gas-producing regions — Hanty-Mansi and Yamalo-Nenets Autonomous Okrugs, genuine savings for these regions decreased over all period. It means that their resource-based economy could not be considered as being on a sustainable path even in the framework of �

EERE Resources for Graduate Students

Energy Technology Data Exchange (ETDEWEB)

None

2015-04-01

The Office of Energy Efficiency and Renewable Energy (EERE) at the U.S. Department of Energy (DOE) has a number of resources available for graduate students, including research positions, internships, and career-planning information to help you navigate the education-to-employment pathway in energy.

A Classification Scheme for Career Education Resource Materials.

Science.gov (United States)

Koontz, Ronald G.

The introductory section of the paper expresses its purpose: to devise a classification scheme for career education resource material, which will be used to develop the USOE Office of Career Education Resource Library and will be disseminated to interested State departments of education and local school districts to assist them in classifying…

Ideas and Inspirations: Good News about Diabetes Prevention and Management in Indian Country

Medline Plus

Full Text Available ... of Environmental Health and Engineering - 10N14C Office of Finance and Accounting - 10E54 Office of Human Resources - 11E53A Office of Information Technology - 07E57B Office of ...

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.

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...

2014-15 System Accountability Report. Appendix: Data Tables

Science.gov (United States)

Board of Governors, State University System of Florida, 2016

2016-01-01

This system accountability report provides the Data Tables that are appended to the 2014-2015 accountability report. The data tables include detailed statistical information presented in a tabular format on the following subject matter: (1) Financial Resources; (2) Personnel; (3) Enrollment; (4) Undergraduate Education; (5) Graduate Education; and…

Idaho National Laboratory Cultural Resource Management Annual Report FY 2007

Energy Technology Data Exchange (ETDEWEB)

Julie Braun; Hollie Gilbert; Dino Lowrey; Clayton Marler; Brenda Pace

2008-03-01

The Idaho National Laboratory (INL) Site is home to vast numbers and a wide variety of important cultural resources representing at least a 13,500-year span of human land use in the region. As a federal agency, the Department of Energy Idaho Operations Office has legal responsibility for the management and protection of those resources and has delegated these responsibilities to its primary contractor, Battelle Energy Alliance (BEA). The BEA professional staff is committed to maintaining a cultural resource management program that accepts these challenges in a manner reflecting the resources’ importance in local, regional, and national history. This annual report summarizes activities performed by the INL Cultural Resource Management Office (CRMO) staff during fiscal year 2007. This work is diverse, far-reaching and though generally confined to INL cultural resource compliance, also includes a myriad of professional and voluntary community activities. This document is intended to be both informative to internal and external stakeholders, and to serve as a planning tool for future cultural resource management work to be conducted on the INL.

The business of radiology: cost accounting.

Science.gov (United States)

Camponovo, Ernest J

2004-08-01

Radiology practices confront questions of resource allocation every day. Unfortunately, practices frequently fail to adequately analyze revenues and expenses, which are at the heart of success or failure in any business endeavor. Cost allocation problems permeate nearly all aspects of cost analysis and accumulation and exist throughout all types of private-sector and public-sector organizations. "Managerial" or "cost" accounting is the discipline concerned with measuring and assigning the costs of delivering services or producing products. In contrast to financial accounting, management accounting produces relevant information for internal decision making and in general is designed to answer a firm's specific operational questions. Because costs play such a critical role in deriving and planning for revenues and profits, managerial accounting is in large part devoted to measuring and accumulating costs with the aims of control and continuous cost reduction. Because radiologists' salaries are at record highs, when accounting for a practice's clinical activities, such as the provision of mammography services, some allocation of radiologist costs themselves must be made, or the practice will not be able to achieve its goal of efficient allocation of resources. Whatever cost-accounting method is used should be specific enough to allow the differentiation of costs to as detailed a level as necessary for the strategic decision at hand. It is imperative that a practice use some rational method to gather and analyze costs and that management then use these data in decision making. Successful practices will be those most aware of their costs and the minimum acceptable reimbursements necessary for their success.

«Cum omnibus eorum cautelis, libris et scripturis». Charters of submission, accounts, statements and information networks in the dissolution of the Principality of Taranto (June 23, 1464 - February 20, 1465

Directory of Open Access Journals (Sweden)

Anna Airò

2008-12-01

Full Text Available The essay focuses on the system of current public records used in the principality of Taranto during the Orsini rule (first half of the 15th century. The research does not work directly on the surviving accounts or the legislative sources, but is based on the analysis of a peculiar source, produced in the crucial moment of the devolution of the principality to the crown after the death of the last prince of Taranto, Giovanni Antonio del Balzo Orsini (1463. In the late spring 1464 king Ferrante sent to the Salento an équipe of razionali of the Sommaria (the central financial office of the kingdom to analyze and register all the practices and the passages of the devolution of the Tarentine principality through the inspection of the existing account books, in order to take control of the patrimonial, jurisdictional and financial resources of the principality. This operation produced a considerable amount of letters written by the razionali in a couple of months: these sources are the result of the interaction between the Neapolitan officers and the local political powers of the vanished principality, and allow us to get concretely and day by day into the inner mechanism of production and functioning of a whole documentary system. This system, when in use, offered an articulated map of the territory and its resources through the sophisticated elaboration of a multiple-level complex of accounts, inventories, local and central archives. At the same time, it elaborated what we can call a real, huge data-base both of men, places, revenues and of written records.

Media in Public Resource Use Accountability: Lessons from the past ...

African Journals Online (AJOL)

chrischisoni

The role of the media in ensuring the promotion and sustenance of efforts ... social accountability and transparency in the governance systems and public .... ever increasing lack of differentiation between journalism, publicity, marketing and.

30 CFR 204.201 - Who may obtain accounting and auditing relief?

Science.gov (United States)

2010-07-01

... 30 Mineral Resources 2 2010-07-01 2010-07-01 false Who may obtain accounting and auditing relief... MINERALS REVENUE MANAGEMENT ALTERNATIVES FOR MARGINAL PROPERTIES Accounting and Auditing Relief § 204.201 Who may obtain accounting and auditing relief? (a) You may obtain accounting and auditing relief under...

HOW TRUTHFUL ARE WATER ACCOUNTING DATA?

Directory of Open Access Journals (Sweden)

Libor Ansorge

2016-01-01

Full Text Available Water accounting is an important tool for water managers. Many studies use official water accounting data or similar data for their assessment. In particular, large-scale studies or water footprint studies have limited opportunities for “in-situ” data collection. In many cases, the processors of studies do not know the origin of the data and their limitations. Water accounting data are very often used for decision-making process, water resource management, and planning in the water sector. This article tries to answer the question “How truthful are water accounting data?” For this task water accounting in the agriculture sector in the Czech Republic was selected. The data on water withdrawals for the agriculture purposes was analysed and compared with water needs estimation based on additional data on agricultural production.

ACCOUNTING INFORMATION SYSTEMS: AN APPROACH FOCUSED ON OBJECTS WITH INTELLIGENT AGENTS

Directory of Open Access Journals (Sweden)

Marcelo Botelho da Costa Moraes

2010-01-01

Full Text Available Accounting aims at the treatment of information related to economic events within organizations. In order to do so, the double entry method is used (debt and credit accounting, which only considers monetary variations. With the development of information technologies, accounting information systems are born. In the 1980’s, the REA model (economic Resources, economic Events and economic Agents is created, which focuses on accounting information records, based on the association of economic resources, economic events and economic agents. The objective of this work is to demonstrate an object-oriented modeling with intelligent agents use, for information development and analysis focused on users. The proposed model is also analyzed according to accounting information quality, necessary for accounting information users, capable to comply with the needs of different user groups, with advantages in applications.

Management accounting for advanced technological environments.

Science.gov (United States)

Kaplan, R S

1989-08-25

Management accounting systems designed decades ago no longer provide timely, relevant information for companies in today's highly competitive environment. New operational control and performance measurement systems are recognizing the importance of direct measurement of quality, manufacturing lead times, flexibility, and customer responsiveness, as well as more accurate measures of the actual costs of consumed resources. Activity-based cost systems can assign the costs of indirect and support resources to the specific products and activities that benefit from these resources. Both operational control and activity-based systems represent new opportunities for improved managerial information in complex, technologically advanced environments.

A GIS-assisted approach to wide-area wind resource assessment and site selection for the state of Colorado

Energy Technology Data Exchange (ETDEWEB)

Brower, M.C. [Brower & Company, Andover, MA (United States); Hurley, P. [RLA Consulting, Bothell, WA (United States); Simon, R. [Consulting Meteorologist, Mill Valley, CA (United States)

1996-12-31

This paper describes the methodology and results of a wide-area wind resource assessment and site selection in Colorado. This was the first phase in a three-part assessment and monitoring program conducted for the State of Colorado Office of Energy Conservation and several collaborating utilities. The objective of this phase was to identify up to 20 candidate sites for evaluation and possible long-term monitoring. This was accomplished using a geographic information system (GIS), which takes into account such factors as topography, existing wind resource data, locations of transmission lines, land cover, and land use. The resulting list of sites recommended for evaluation in Phase 2 of the study includes locations throughout Colorado, but most are in the eastern plains. The GIS wind siting model may be modified and updated in the future as additional information becomes available. 3 figs., 1 tab.

Draft 1992 Resource Program : Technical Report.

Energy Technology Data Exchange (ETDEWEB)

United States. Bonneville Power Administration.

1992-01-01

The 1992 Resource Program will propose actions to meet future loads placed on the Bonneville Power Administration (BPA). It will also discuss and attempt to resolve resource-related policy issues. The Resource Program assesses resource availability and costs, and analyzes resource requirements and alternative ways of meeting those requirements through both conservation and generation resources. These general resource conclusions are then translated to actions for both conservation and generation. The Resource Program recommends budgets for the Office of Energy Resources for Fiscal Years (FY) 1994 and 1995. BPA's Resource Program bears directly on an important BPA responsibility: the obligation under the Northwest Power Act{sup 3} to meet the power requirements of public and private utility and direct service industrial (DSI) customers according to their contractual agreements. BPA's Draft 1992 Resource Program is contained in four documents: (1) 1992 Resource Program Summary; (2) Technical Report; (3) Technical Assumptions Appendix; and, (4) Conservation Implementation Plan. This volume is the Draft 1992 Resource Program Technical Report, a comprehensive document that provides supporting data and analyses for Resource Program recommendations.

Draft 1992 Resource Program : Technical Report.

Energy Technology Data Exchange (ETDEWEB)

United States. Bonneville Power Administration.

1992-01-01

The 1992 Resource Program will propose actions to meet future loads placed on the Bonneville Power Administration (BPA). It will also discuss and attempt to resolve resource-related policy issues. The Resource Program assesses resource availability and costs, and analyzes resource requirements and alternative ways of meeting those requirements through both conservation and generation resources. These general resource conclusions are then translated to actions for both conservation and generation. The Resource Program recommends budgets for the Office of Energy Resources for Fiscal Years (FY) 1994 and 1995. BPA`s Resource Program bears directly on an important BPA responsibility: the obligation under the Northwest Power Act{sup 3} to meet the power requirements of public and private utility and direct service industrial (DSI) customers according to their contractual agreements. BPA`s Draft 1992 Resource Program is contained in four documents: (1) 1992 Resource Program Summary; (2) Technical Report; (3) Technical Assumptions Appendix; and, (4) Conservation Implementation Plan. This volume is the Draft 1992 Resource Program Technical Report, a comprehensive document that provides supporting data and analyses for Resource Program recommendations.

A Grid storage accounting system based on DGAS and HLRmon

International Nuclear Information System (INIS)

Cristofori, A; Fattibene, E; Veronesi, P; Gaido, L; Guarise, A

2012-01-01

Accounting in a production-level Grid infrastructure is of paramount importance in order to measure the utilization of the available resources. While several CPU accounting systems are deployed within the European Grid Infrastructure (EGI), storage accounting systems, stable enough to be adopted in a production environment are not yet available. As a consequence, there is a growing interest in storage accounting and work on this is being carried out in the Open Grid Forum (OGF) where a Usage Record (UR) definition suitable for storage resources has been proposed for standardization. In this paper we present a storage accounting system which is composed of three parts: a sensor layer, a data repository with a transport layer (Distributed Grid Accounting System - DGAS) and a web portal providing graphical and tabular reports (HLRmon). The sensor layer is responsible for the creation of URs according to the schema (described in this paper) that is currently being discussed within OGF. DGAS is one of the CPU accounting systems used within EGI, in particular by the Italian Grid Infrastructure (IGI) and some other National Grid Initiatives (NGIs) and projects. DGAS architecture is evolving in order to collect Usage Records for different types of resources. This improvement allows DGAS to be used as a ‘general’ data repository and transport layer. HLRmon is the web portal acting as an interface to DGAS. It has been improved to retrieve storage accounting data from the DGAS repository and create reports in an easy way. This is very useful not only for the Grid users and administrators but also for the stakeholders.

Standardized accounting ashore for afloat activities

OpenAIRE

Burr, Michael J.

1996-01-01

With limited resources and reduced funding for Naval forces, there is a need to standardize accounting ashore for all afloat activities. The purpose of this thesis was to review the framework for standardization of inventory reporting afloat under one stores (inventory) accounting system, referred to as the Material Financial Control System-Retail (MFCS-Retail). Additional analysis was conducted on general funds obligational reporting for afloat Operating Targets (OPTARS) and the conversion t...

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

Science.gov (United States)

2010-04-01

... NATURAL GAS ACT Balance Sheet Chart of Accounts § 367.1070 Account 107, Construction work in progress. (a) This account must include the total of the balances of construction projects for service company..., Construction work in progress. 367.1070 Section 367.1070 Conservation of Power and Water Resources FEDERAL...

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

Science.gov (United States)

2010-04-01

... GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4210 Account 421, Miscellaneous income or loss. This account must include all revenue and expense items except taxes properly..., Miscellaneous income or loss. 367.4210 Section 367.4210 Conservation of Power and Water Resources FEDERAL ENERGY...

Shifting accountability: a longitudinal qualitative study of diabetes causation accounts.

Science.gov (United States)

Lawton, Julia; Peel, Elizabeth; Parry, Odette; Douglas, Margaret

2008-07-01

We undertook a longitudinal qualitative study involving of 20 patients from Scotland who had type 2 diabetes. We looked at their perceptions and understandings of why they had developed diabetes and how, and why, their causation accounts had changed or remained stable over time. Respondents, all of whom were white, were interviewed four times over a 4-year period (at baseline, 6, 12 and 48 months). Their causation accounts often shifted, sometimes subtly, sometimes radically, over the 4 years. The experiential dimensions of living with, observing, and managing their disease over time were central to understanding the continuities and changes we observed. We also highlight how, through a process of removing, adding and/or de-emphasising explanatory factors, causation accounts could be used as "resources" to justify or enable present treatment choices. We use our work to support critiques of social cognition theories, with their emphasis upon beliefs being antecedent to behaviours. We also provide reflections upon the implications of our findings for qualitative research designs and sampling strategies.

Ideas and Inspirations: Good News about Diabetes Prevention and Management in Indian Country

Medline Plus

Full Text Available ... for Indians (SDPI) About SDPI Community-Directed SDPI Grant Resources Training for SDPI Grantees SDPI Outcomes System ( ... of Environmental Health and Engineering - 10N14C Office of Finance and Accounting - 10E54 Office of Human Resources - 11E53A ...

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…

The Western Environmental Technology Office (WETO) Butte, Montana

International Nuclear Information System (INIS)

1994-10-01

This document has been prepared to highlight the research, development, demonstration, testing and evaluation activities funded through the Western Environmental Technology Office (WETO) in Butte, Montana. Technologies and processes described have the potential to enhance DOE's cleanup and waste management efforts, as well as improve US industry's competitiveness in global environmental markets. This information has been assembled from recently produced Office of Technology Development (OTD) documents which highlight technology development activities within each of the OTD program elements. Projects include: Heavy metals contaminated soil project; In Situ remediation integrated program; Minimum additive waste stabilization program; Resource recovery project; Buried waste integrated demonstration; Mixed waste integrated program; Pollution prevention program; and Mine waste technology program

Resource Papers No. 4-12.

Science.gov (United States)

National Council for Resource Development, Washington, DC.

This document compiles nine papers issued by the National Council for Resource Development. Papers include: (1) "How to Be Successful at Grantsmanship--Guidelines for Proposal Writing--Foundation Proposals"; (2) "A Federal Glossary" (acronyms); (3) "Special Projects" (a working model for an institutional development office); (4) "The Role of the…

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

Science.gov (United States)

2010-04-01

... NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4093 Account 409.3, Income taxes, extraordinary items. This account must include the amount of those local, state and... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 409.3, Income...

Analytical Study of Usage of Electronic Information Resources at Pharmacopoeial Libraries in India

Directory of Open Access Journals (Sweden)

Sunil Tyagi

2014-02-01

Full Text Available The objective of this study is to know the rate and purpose of the use of e-resource by the scientists at pharmacopoeial libraries in India. Among other things, this study examined the preferences of the scientists toward printed books and journals, electronic information resources, and pattern of using e-resources. Non-probability sampling specially accidental and purposive technique was applied in the collection of primary data through administration of user questionnaire. The sample respondents chosen for the study consists of principle scientific officer, senior scientific officer, scientific officer, and scientific assistant of different division of the laboratories, namely, research and development, pharmaceutical chemistry, pharmacovigilance, pharmacology, pharmacogonosy, and microbiology. The findings of the study reveal the personal experiences and perceptions they have had on practice and research activity using e-resource. The major findings indicate that of the total anticipated participants, 78% indicated that they perceived the ability to use computer for electronic information resources. The data analysis shows that all the scientists belonging to the pharmacopoeial libraries used electronic information resources to address issues relating to drug indexes and compendia, monographs, drugs obtained through online databases, e-journals, and the Internet sources—especially polices by regulatory agencies, contacts, drug promotional literature, and standards.

Distributed energy resources scheduling considering real-time resources forecast

DEFF Research Database (Denmark)

Silva, M.; Sousa, T.; Ramos, S.

2014-01-01

grids and considering day-ahead, hour-ahead and realtime time horizons. This method considers that energy resources are managed by a VPP which establishes contracts with their owners. The full AC power flow calculation included in the model takes into account network constraints. In this paper......, distribution function errors are used to simulate variations between time horizons, and to measure the performance of the proposed methodology. A 33-bus distribution network with large number of distributed resources is used....

To the Question of Personnel Policy in Divisions of Prosecutor's Office of the Russian Federation

Directory of Open Access Journals (Sweden)

Olga L. Chechko

2014-03-01

Full Text Available Present article is devoted to the actual questions of human rights management at the Prosecutor's Office of Russian Federation. Main content of this research is analysis of the human resource management characteristics at the present stage. Author pays special attention to research issues of relevant training courses for prosecutors. Author substantiates the view that skilled personnel are the basis of the successful functioning of prosecutorial unit. Requirement for candidates for job in the prosecutor’s office is to have high moral standards, namely, honesty, objectivity, self-critical and demanding of themselves and others, integrity and responsible attitude toward human rights and freedoms, legal culture as the highest social values, poise, tact, humility and moral purity, realities of profession require careful attention to the person’s ability to resist any form of pressure on them. Author examines key requirements for individuals to serve in the prosecution. Author's opinion, based on the experience of working in the as prosecutor’s office may be of interest to human resources specialists and applicants for the position of the Prosecutor's Office of the Russian Federation.

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

Directory of Open Access Journals (Sweden)

Samuel F. Johnson-Rokosu

2015-09-01

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

18 CFR 367.2160 - Account 216, Unappropriated retained earnings.

Science.gov (United States)

2010-04-01

..., Unappropriated retained earnings. 367.2160 Section 367.2160 Conservation of Power and Water Resources FEDERAL... retained earnings. This account must include the balances, either debit or credit, of unappropriated retained earnings arising from earnings of the service company. This account must not include any amounts...

Reducing Barriers to Care in the Office-Based Health Care Setting for Children With Autism.

Science.gov (United States)

Bultas, Margaret W; McMillin, Stephen Edward; Zand, Debra H

2016-01-01

The purpose of this survey-design research study was to evaluate the usefulness of a researcher-developed tool designed to improve office-based health care services and to assess the barriers and resources affecting office-based health care services for children with autism spectrum disorder. Fifty-four health care providers (HCPs) and 59 parents participated in the study. HCPs reported child behaviors, communication, and fears as barriers to providing care, whereas parents reported child behavior, sensory issues, and feelings of a disconnect with the HCP as barriers. HCPs identified the parent as a key resource. Parent-identified resources included provider adaptations to the patient, including slowing down the delivery of care and environmental adaptations to the office. In addition, both HCPs and parents indicated that the researcher-developed tool would be useful in reducing barriers during the HCE. Reducing barriers and improving health care interactions during delivery of care for children with autism spectrum disorder has the potential to improve health outcomes. Copyright © 2016 National Association of Pediatric Nurse Practitioners. Published by Elsevier Inc. All rights reserved.

Indian Health Disparities

Science.gov (United States)

... reservations and in rural communities, mostly in the western United States and Alaska. The American Indian and ... Office of Finance and Accounting - 10E54 Office of Human Resources - 11E53A Office of Information Technology - 07E57B Office of ...

Acquisition and allocation of human, financial, and physical resources in the health care system.

Science.gov (United States)

Abraham, Sam

2011-01-01

Based on the current financial status and forthcoming changes in the health care system, governing boards give chief executive officers the responsibility to manage human, financial, and physical resources. The role and degree of involvement of chief executive officers in managing resources--the resource allocation process, retention and recruitment, technology adaptation, reimbursement, and expansion of the outpatient program--are illustrated in this article. A new strategy for diverting resources to tap into the outpatient market is the appropriate direction to choose during days when the economy is down and people are not seeking inpatient treatment as in the past. Reimbursement in the future will depend on customer satisfaction scores; therefore, a dedicated and loyal staff is the most important resource for any service organization.

18 CFR 367.4340 - Account 434, Extraordinary income.

Science.gov (United States)

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 434, Extraordinary income. 367.4340 Section 367.4340 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFOR...

18 CFR 367.4350 - Account 435, Extraordinary deductions.

Science.gov (United States)

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 435, Extraordinary deductions. 367.4350 Section 367.4350 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT...

The Growing Accountability Agenda: Progress or Mixed Blessing?

Science.gov (United States)

Salmi, Jamil

2009-01-01

In the past decade, accountability has become a major concern in most parts of the world. Governments, parliaments and the public are increasingly asking universities to justify the use of public resources and account more thoroughly for their teaching and research results. Is this a favourable development for tertiary education? Or is there too…

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...

Ecological accounting based on extended exergy: a sustainability perspective.

Science.gov (United States)

Dai, Jing; Chen, Bin; Sciubba, Enrico

2014-08-19

The excessive energy consumption, environmental pollution, and ecological destruction problems have gradually become huge obstacles for the development of societal-economic-natural complex ecosystems. Regarding the national ecological-economic system, how to make explicit the resource accounting, diagnose the resource conversion, and measure the disturbance of environmental emissions to the systems are the fundamental basis of sustainable development and coordinated management. This paper presents an extended exergy (EE) accounting including the material exergy and exergy equivalent of externalities consideration in a systematic process from production to consumption, and China in 2010 is chosen as a case study to foster an in-depth understanding of the conflict between high-speed development and the available resources. The whole society is decomposed into seven sectors (i.e., Agriculture, Extraction, Conversion, Industry, Transportation, Tertiary, and Domestic sectors) according to their distinct characteristics. An adaptive EE accounting database, which incorporates traditional energy, renewable energy, mineral element, and other natural resources as well as resource-based secondary products, is constructed on the basis of the internal flows in the system. In addition, the environmental emission accounting has been adjusted to calculate the externalities-equivalent exergy. The results show that the EE value for the year 2010 in China was 1.80 × 10(14) MJ, which is greatly increased. Furthermore, an EE-based sustainability indices system has been established to provide an epitomized exploration for evaluating the performance of flows and storages with the system from a sustainability perspective. The value of the EE-based sustainability indicator was calculated to be 0.23, much lower than the critical value of 1, implying that China is still developing in the stages of high energy consumption and a low sustainability level.

37 CFR 201.30 - Verification of Statements of Account.

Science.gov (United States)

2010-07-01

...), and primary auditor have the same meaning as the definition in § 201.28 of this part. (2) Filer is a... Copyright Office Quarterly and Annual Statements of Account and a primary auditor's report on the Annual... this part. (4) Verifying auditor is the person retained by interested copyright parties to perform a...

The Office of Safeguards and Security Nonproliferation Support Program

International Nuclear Information System (INIS)

Desmond, W.J.

1996-01-01

The Nonproliferation Support Program was established in the Department of Energy, Office of Safeguards and Security on october 1, 1995. its mission includes providing assistance to Departmental efforts for improved international material protection, control and accounting programs by coordinating and leveraging domestic safeguards and security policy, practice and experience into the international arena. A major objective of the program is to balance US national security requirements with global support of the nonproliferation objectives. This paper describes the organization of the Office of Safeguards and Security and the Nonproliferation Support Program role and responsibility, and presents some of the current areas of program emphasis and activity

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

Science.gov (United States)

2010-04-01

... POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 409.2, Income taxes, other income and deductions. 367.4092 Section 367.4092 Conservation of Power and Water Resources...

78 FR 19522 - Notice of Public Meeting, Northwest Colorado Resource Advisory Council

Science.gov (United States)

2013-04-01

... White River Field Office, 220 E. Market St., Meeker, CO. FOR FURTHER INFORMATION CONTACT: David Boyd... the BLM National Sage Grouse Conservation Strategy, working group reports, recreation, fire management... National Conservation Area, Kremmling Resource Management Plan revision and the White River Field Office...

The Low-Level Radioactive Waste Management Office: Thirty Years of Experience in Canada - 13308

Energy Technology Data Exchange (ETDEWEB)

Benitez, Liliana; Gardiner, Mark J.; Zelmer, Robert L. [Natural Resources Canada, 580 Booth Street, Ottawa On. (Canada); Gardiner, Mark J.; Zelmer, Robert L. [Low-Level Radioactive Waste Management Office (Canada)

2013-07-01

This paper reviews thirty years of progress by the Low-Level Radioactive Waste Management Office (LLRWMO) in developing and implementing low-level radioactive waste (LLRW) remediation projects and environmentally safe co-existence strategies. It reports on the present status and the future of the national historic waste program in Canada. There are over two million cubic metres of historic LLRW in Canada. Historic LLRW is broadly defined as LLRW that was managed in the past in a manner that is no longer considered acceptable and for which the original owner cannot reasonably be held accountable. In many cases, the original owner can not be identified or no longer exists. The LLRWMO was established in 1982 as Canada's agent to carry out the responsibilities of the federal government for the management of historic LLRW. The LLRWMO is operated by Atomic Energy of Canada Limited (AECL) through a cost-recovery agreement with Natural Resources Canada (NRCan), the federal department that provides the funding and establishes national policy for radioactive waste management in Canada. The LLRWMO expertise includes project managers, environmental remediation specialists, radiation surveyors, communications staff and administrative support staff. The LLRWMO in providing all aspects of project oversight and implementation contracts additional resources supplementing core staff capacity as project/program demands require. (authors)

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

Resource Mobilization

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

constitute endorsement of the product and is given only for information. ..... point where they could significantly impact an organization's financial viability. This alternative ... putting in place internal systems and processes that enable the resource .... control over the incorporation of non-profit organizations. ..... Accounting.

Forest Biomass Energy Resources in China: Quantity and Distribution

Directory of Open Access Journals (Sweden)

Caixia Zhang

2015-11-01

Full Text Available As one of the most important renewable and sustainable energy sources, the forest biomass energy resource has always been the focus of attention of scholars and policy makers. However, its potential is still uncertain in China, especially with respect to its spatial distribution. In this paper, the quantity and distribution of Chinese forest biomass energy resources are explored based mainly on forestry statistics data rather than forest resource inventory data used by most previous studies. The results show that the forest biomass energy resource in China was 169 million tons in 2010, of which wood felling and bucking residue (WFBR,wood processing residue (WPR, bamboo processing residue, fuel wood and firewood used by farmers accounted for 38%, 37%, 6%, 4% and 15%, respectively. The highest resource was located in East China, accounting for nearly 39.0% of the national amount, followed by the Southwest and South China regions, which accounted for 17.4% and 16.3%, respectively. At the provincial scale, Shandong has the highest distribution, accounting for 11.9% of total resources, followed by Guangxi and Fujian accounting for 10.3% and 10.2%, respectively. The actual wood-processing residue (AWPR estimated from the actual production of different wood products (considering the wood transferred between regions showed apparent differences from the local wood processing residue (LWPR, which assumes that no wood has been transferredbetween regions. Due to the large contribution of WPR to total forestry bioenergy resources, the estimation of AWPR will provide a more accurate evaluation of the total amount and the spatial distribution of forest biomass energy resources in China.

Substitute energy resource policy in Japan

International Nuclear Information System (INIS)

Umehara, Katsuhiko

1980-01-01

Japan depends 88% of energy resources and 99.8% of petroleum on imports. The solution of energy problems is now made internationally. As the means for Japan, there are the substitution of other resources for petroleum and its promotion. However, this involves the considerable funds for the development and utilization, which must be borne by the people in the form of tax. For governmental financing, a special account must be set up for the particular purpose. In the research and development of new energy resources, new institution is required. The following matters are described: petroleum shortage coming even in 1980s, the international need of substitute energy development, the need for establishing measures for substitute energy resources, acquisition of the funds, special-account governmental financing, and an institute of new energy development. (author)

CONCEPTUAL APPROACH TO IDENTIFICATION OF THE PROTECTION OF THE ORGANIZATION OF MANAGEMENT ACCOUNT FOR BUILDING ENTERPRISES

Directory of Open Access Journals (Sweden)

Nadiia Pylypiv

2017-08-01

Full Text Available The article examines the issue of determining the necessary provision of the process of organizing management accounting in construction companies in order to form a conceptual approach to its identification, taking into account changes in the modern information environment. Established that the technological process of accounting procedures should be ensured: organizationally, informational, technically, methodically, socially, ergonomically and resourcefully. According to the results of the research, the classification of resource support for the management accounting process has been developed, which determines the importance of using such resources in order to successfully implement the strategy of enterprise development in the modern information environment. Keywords: managerial accounting, organization, security, conceptual approach, building enterprise.

A dynamic water accounting framework based on marginal resource opportunity cost

Science.gov (United States)

Tilmant, A.; Marques, G.; Mohamed, Y.

2015-03-01

Many river basins throughout the world are increasingly under pressure as water demands keep rising due to population growth, industrialization, urbanization and rising living standards. In the past, the typical answer to meet those demands focused on the supply side and involved the construction of hydraulic infrastructures to capture more water from surface water bodies and from aquifers. As river basins have become more and more developed, downstream water users and ecosystems have become increasingly dependent on the management actions taken by upstream users. The increased interconnectedness between water users, aquatic ecosystems and the built environment is further compounded by climate change and its impact on the water cycle. Those pressures mean that it has become increasingly important to measure and account for changes in water fluxes and their corresponding economic value as they progress throughout the river system. Such basin water accounting should provide policy makers with important information regarding the relative contribution of each water user, infrastructure and management decision to the overall economic value of the river basin. This paper presents a dynamic water accounting approach whereby the entire river basin is considered as a value chain with multiple services including production and storage. Water users and reservoir operators are considered as economic agents who can exchange water with their hydraulic neighbors at a price corresponding to the marginal value of water. Effective water accounting is made possible by keeping track of all water fluxes and their corresponding hypothetical transactions using the results of a hydro-economic model. The proposed approach is illustrated with the Eastern Nile River basin in Africa.

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

75 FR 44811 - Office of the Secretary; Agency Information Collection Activities

Science.gov (United States)

2010-07-29

... the Office of Management and Budget (OMB) for review and approval in accordance with the Paperwork..., Not-for-profit institutions, Federal Government, State, Local, or Tribal Government. Cost to Federal... format, reporting burden (time and financial resources) is minimized, collection instruments are clearly...

78 FR 65976 - Privacy Act of 1974; System of Records

Science.gov (United States)

2013-11-04

... Advanced Research Projects Agency; the Office of Economic Adjustment; the Defense Prisoner of War/Missing Personnel Office; the Office of the Defense Chief Financial Officer; the Defense Information Systems Agency... Accounting Service; the Defense Human Resources Activity; the Department of Defense Inspector General; the...

Manager, Human Resources Business Solutions | IDRC ...

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

The incumbent acts as Chief of Staffing in the organization and makes authoritative ... 1 Talent Management Specialist and 1 Learning and Development Officer, ... Manage the application of the talent management strategy to define roles and ... the allocation of financial and human resources, performance management, etc.

Idaho National Laboratory Cultural Resource Management Plan

Energy Technology Data Exchange (ETDEWEB)

Lowrey, Diana Lee

2009-02-01

As a federal agency, the U.S. Department of Energy has been directed by Congress, the U.S. president, and the American public to provide leadership in the preservation of prehistoric, historic, and other cultural resources on the lands it administers. This mandate to preserve cultural resources in a spirit of stewardship for the future is outlined in various federal preservation laws, regulations, and guidelines such as the National Historic Preservation Act, the Archaeological Resources Protection Act, and the National Environmental Policy Act. The purpose of this Cultural Resource Management Plan is to describe how the Department of Energy, Idaho Operations Office will meet these responsibilities at the Idaho National Laboratory. This Laboratory, which is located in southeastern Idaho, is home to a wide variety of important cultural resources representing at least 13,500 years of human occupation in the southeastern Idaho area. These resources are nonrenewable; bear valuable physical and intangible legacies; and yield important information about the past, present, and perhaps the future. There are special challenges associated with balancing the preservation of these sites with the management and ongoing operation of an active scientific laboratory. The Department of Energy, Idaho Operations Office is committed to a cultural resource management program that accepts these challenges in a manner reflecting both the spirit and intent of the legislative mandates. This document is designed for multiple uses and is intended to be flexible and responsive to future changes in law or mission. Document flexibility and responsiveness will be assured through annual reviews and as-needed updates. Document content includes summaries of Laboratory cultural resource philosophy and overall Department of Energy policy; brief contextual overviews of Laboratory missions, environment, and cultural history; and an overview of cultural resource management practices. A series of

Idaho National Laboratory Cultural Resource Management Plan

Energy Technology Data Exchange (ETDEWEB)

Lowrey, Diana Lee

2011-02-01

As a federal agency, the U.S. Department of Energy has been directed by Congress, the U.S. president, and the American public to provide leadership in the preservation of prehistoric, historic, and other cultural resources on the lands it administers. This mandate to preserve cultural resources in a spirit of stewardship for the future is outlined in various federal preservation laws, regulations, and guidelines such as the National Historic Preservation Act, the Archaeological Resources Protection Act, and the National Environmental Policy Act. The purpose of this Cultural Resource Management Plan is to describe how the Department of Energy, Idaho Operations Office will meet these responsibilities at the Idaho National Laboratory. This Laboratory, which is located in southeastern Idaho, is home to a wide variety of important cultural resources representing at least 13,500 years of human occupation in the southeastern Idaho area. These resources are nonrenewable; bear valuable physical and intangible legacies; and yield important information about the past, present, and perhaps the future. There are special challenges associated with balancing the preservation of these sites with the management and ongoing operation of an active scientific laboratory. The Department of Energy, Idaho Operations Office is committed to a cultural resource management program that accepts these challenges in a manner reflecting both the spirit and intent of the legislative mandates. This document is designed for multiple uses and is intended to be flexible and responsive to future changes in law or mission. Document flexibility and responsiveness will be assured through annual reviews and as-needed updates. Document content includes summaries of Laboratory cultural resource philosophy and overall Department of Energy policy; brief contextual overviews of Laboratory missions, environment, and cultural history; and an overview of cultural resource management practices. A series of

Idaho National Laboratory Cultural Resource Management Plan

Energy Technology Data Exchange (ETDEWEB)

Julie Braun Williams

2013-02-01

As a federal agency, the U.S. Department of Energy has been directed by Congress, the U.S. president, and the American public to provide leadership in the preservation of prehistoric, historic, and other cultural resources on the lands it administers. This mandate to preserve cultural resources in a spirit of stewardship for the future is outlined in various federal preservation laws, regulations, and guidelines such as the National Historic Preservation Act, the Archaeological Resources Protection Act, and the National Environmental Policy Act. The purpose of this Cultural Resource Management Plan is to describe how the Department of Energy, Idaho Operations Office will meet these responsibilities at Idaho National Laboratory in southeastern Idaho. The Idaho National Laboratory is home to a wide variety of important cultural resources representing at least 13,500 years of human occupation in the southeastern Idaho area. These resources are nonrenewable, bear valuable physical and intangible legacies, and yield important information about the past, present, and perhaps the future. There are special challenges associated with balancing the preservation of these sites with the management and ongoing operation of an active scientific laboratory. The Department of Energy, Idaho Operations Office is committed to a cultural resource management program that accepts these challenges in a manner reflecting both the spirit and intent of the legislative mandates. This document is designed for multiple uses and is intended to be flexible and responsive to future changes in law or mission. Document flexibility and responsiveness will be assured through regular reviews and as-needed updates. Document content includes summaries of Laboratory cultural resource philosophy and overall Department of Energy policy; brief contextual overviews of Laboratory missions, environment, and cultural history; and an overview of cultural resource management practices. A series of appendices

The FITS model office ergonomics program: a model for best practice.

Science.gov (United States)

Chim, Justine M Y

2014-01-01

An effective office ergonomics program can predict positive results in reducing musculoskeletal injury rates, enhancing productivity, and improving staff well-being and job satisfaction. Its objective is to provide a systematic solution to manage the potential risk of musculoskeletal disorders among computer users in an office setting. A FITS Model office ergonomics program is developed. The FITS Model Office Ergonomics Program has been developed which draws on the legislative requirements for promoting the health and safety of workers using computers for extended periods as well as previous research findings. The Model is developed according to the practical industrial knowledge in ergonomics, occupational health and safety management, and human resources management in Hong Kong and overseas. This paper proposes a comprehensive office ergonomics program, the FITS Model, which considers (1) Furniture Evaluation and Selection; (2) Individual Workstation Assessment; (3) Training and Education; (4) Stretching Exercises and Rest Break as elements of an effective program. An experienced ergonomics practitioner should be included in the program design and implementation. Through the FITS Model Office Ergonomics Program, the risk of musculoskeletal disorders among computer users can be eliminated or minimized, and workplace health and safety and employees' wellness enhanced.

Stakeholder Interaction in Participatory Land Restoration in Iceland: Environmental Officers' Challenges and Strategies

Science.gov (United States)

Berglund, Brita; Hallgren, Lars; Aradóttir, Ása L.

2015-08-01

Participatory approaches involve stakeholder interaction but environmental agency employees engaged in participatory undertakings often lack training for interaction tasks. This study explored how district officers at the Soil Conservation Service of Iceland (SCSI) experienced and dealt with stakeholder interaction in participatory land restoration. We made semi-structured interviews with all district officers with at least 1-year experience; seven in total. A thematic content analysis revealed five challenges facing the officers in their interaction activities and seven strategies that they used to deal with these challenges. The core challenge was to establish and maintain contacts with farmers and other stakeholders as it enabled the SCSI to support and influence their land restoration practices. Other challenges were to: accomplish SCSI's objectives; represent the SCSI and the government; have adequate skills, knowledge, and background; and deal with one's own emotions. Four of the strategies seemed to promote collaboration: create win-win scenarios; "go local"; direct and positive communication; and motivation and knowledge sharing. The other strategies: supportive district officer team; self-reliance and personal background; and self-control supported the officers in their interaction tasks. Factors undermining their collaboration efforts included insufficient time and other resources, an unsupportive organizational culture and a legal duty to assess the condition of vegetation cover on farmland. Increased resource allocation to the SCSI's local operations, more attention to emotional issues, and efforts to develop a more flexible and learning organizational culture that supports collaboration could counteract these factors.

Stakeholder Interaction in Participatory Land Restoration in Iceland: Environmental Officers' Challenges and Strategies.

Science.gov (United States)

Berglund, Brita; Hallgren, Lars; Aradóttir, Ása L

2015-08-01

Participatory approaches involve stakeholder interaction but environmental agency employees engaged in participatory undertakings often lack training for interaction tasks. This study explored how district officers at the Soil Conservation Service of Iceland (SCSI) experienced and dealt with stakeholder interaction in participatory land restoration. We made semi-structured interviews with all district officers with at least 1-year experience; seven in total. A thematic content analysis revealed five challenges facing the officers in their interaction activities and seven strategies that they used to deal with these challenges. The core challenge was to establish and maintain contacts with farmers and other stakeholders as it enabled the SCSI to support and influence their land restoration practices. Other challenges were to: accomplish SCSI's objectives; represent the SCSI and the government; have adequate skills, knowledge, and background; and deal with one's own emotions. Four of the strategies seemed to promote collaboration: create win-win scenarios; "go local"; direct and positive communication; and motivation and knowledge sharing. The other strategies: supportive district officer team; self-reliance and personal background; and self-control supported the officers in their interaction tasks. Factors undermining their collaboration efforts included insufficient time and other resources, an unsupportive organizational culture and a legal duty to assess the condition of vegetation cover on farmland. Increased resource allocation to the SCSI's local operations, more attention to emotional issues, and efforts to develop a more flexible and learning organizational culture that supports collaboration could counteract these factors.

THE ACCOUNTING INFORMATION SUPPORT FOR THE FINANCIAL DECISION

Directory of Open Access Journals (Sweden)

CARUNTU GENU ALEXANDRU

2017-11-01

Full Text Available The complexity of economic life, in the conditions of the competition imposed by the market economy, determines the increase of the role of accounting information in the current and prospective decisions and implicitly the obtained results. In basing and substantiating decisions, accounting plays an essential role. Regardless of the level at which the manager is located, the manager manages his area of responsibility, triggering actions that, through consumption of resources, lead to economic gains. The accounting information is intended for the manager, who must respond to the allocation of resources entrusted by investors to achieve the objectives set and how the allocated resources have been used. The notion of users of accounting information can not be limited to the groups analyzed so far. The evolution of a firm and its decisions is of interest to all those who make economic decisions based on their relationship with this entity and their knowledge of it. Thus, the policy makers of local communities are concerned about the contribution of society to the development of the local economy (jobs, training, taxes, etc., environmental and consumer protection efforts are focused on the consequences of the company's activity, competitors want to assess the position of the enterprise on the market , consumers want to know whether there is a monopoly situation and to what extent they may be exploited, and researchers are generally interested in the form, content and quality of annual reports.

EERE Resources for Undergraduate Students

Energy Technology Data Exchange (ETDEWEB)

None

2016-10-01

Looking to expand your experience outside of the classroom? The Office of Energy Efficiency and Renewable Energy (EERE) at the U.S. Department of Energy (DOE) has a number of resources available for undergraduate students, including competitions, internships, and career planning information to help you navigate the education to employment pathway in energy.

EERE Resources for Undergraduate Students

Energy Technology Data Exchange (ETDEWEB)

None

2015-04-01

Looking to expand your experience outside of the classroom? The Office of Energy Efficiency and Renewable Energy (EERE) at the U.S. Department of Energy (DOE) has a number of resources available for undergraduate students, including competitions, internships, and career planning information to help you navigate the education to employment pathway in energy.

A Proposed RTN Officer Performance Evaluation System

Science.gov (United States)

1989-12-01

Taa& No. WokI Unlit Acca ~def 11¶. TITLE (biclde Securiy ClassifiCation) A PROPOSED ROYAL THAI NAVY OFIICER PERFORM NCE EVALUATION SYSTEM 12. PERSONAL...all aspects of performance into account , the commanding officer uses his opinion to decide who is "the best." There are no standard guidelines for...ftequently used in orgunsadozn as a bais for adminiardstive decisions such as employee promotion., tuufer, and allocation of financial reward; employee

37 CFR 261.4 - Terms for making payment of royalty fees and statements of account.

Science.gov (United States)

2010-07-01

... royalty fees and statements of account. 261.4 Section 261.4 Patents, Trademarks, and Copyrights COPYRIGHT OFFICE, LIBRARY OF CONGRESS COPYRIGHT ARBITRATION ROYALTY PANEL RULES AND PROCEDURES RATES AND TERMS FOR... payment of royalty fees and statements of account. (a) A Licensee shall make the royalty payments due...

37 CFR 262.4 - Terms for making payment of royalty fees and statements of account.

Science.gov (United States)

2010-07-01

... royalty fees and statements of account. 262.4 Section 262.4 Patents, Trademarks, and Copyrights COPYRIGHT OFFICE, LIBRARY OF CONGRESS COPYRIGHT ARBITRATION ROYALTY PANEL RULES AND PROCEDURES RATES AND TERMS FOR... REPRODUCTIONS § 262.4 Terms for making payment of royalty fees and statements of account. (a) Payment to...

Using Popular Film as a Teaching Resource in Accounting Classes

Science.gov (United States)

Bay, Darlene; Felton, Sandra

2012-01-01

This paper describes a pedagogical experiment that used feature films in a senior accounting class to stimulate development of student competencies and raise ethical issues. Rather than being content driven, this active learning technique focuses on skills development, while engaging the students' emotions in the learning process. Encompassing…