WorldWideScience

Sample records for accounting office reviewed

  1. 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.

  2. 20 CFR 401.175 - Government Accountability Office.

    Science.gov (United States)

    2010-04-01

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

  3. 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...

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

    Science.gov (United States)

    2010-01-01

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

  5. 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. ...

  6. 47 CFR 69.406 - Local business office expenses in Account 6620.

    Science.gov (United States)

    2010-10-01

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

  7. 76 FR 53377 - Cost Accounting Standards; Allocation of Home Office Expenses to Segments

    Science.gov (United States)

    2011-08-26

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

  8. 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

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

    Science.gov (United States)

    Nwokike, Felicia Ogonnia; Eya, Gloria Mgboyibo

    2015-01-01

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

  10. 22 CFR 23.5 - Claims for settlement by Department of State or General Accounting Office.

    Science.gov (United States)

    2010-04-01

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

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

    Science.gov (United States)

    Garsson, B

    1988-01-01

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

  12. 49 CFR 1242.21 - Station and office buildings (account XX-19-23).

    Science.gov (United States)

    2010-10-01

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

  13. Geothermal Technologies Office 2012 Peer Review Report

    Energy Technology Data Exchange (ETDEWEB)

    none,

    2013-04-01

    On May 7-10, 2012, the U.S. Department of Energy, Office of Energy Efficiency and Renewable Energy, Geothermal Technologies Office conducted its annual program peer review in Westminster, CO. In accordance with the EERE Peer Review Guide, the review provides an independent, expert evaluation of the strategic goals and direction of the office and is a forum for feedback and recommendations on future office planning. The purpose of the review was to evaluate DOE-funded projects for their contribution to the mission and goals of the office and to assess progress made against stated objectives. Project scoring results, expert reviewer comments, and key findings and recommendations are included in this report.

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

    Science.gov (United States)

    1977-09-01

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

  15. 8 CFR 1003.0 - Executive Office for Immigration Review.

    Science.gov (United States)

    2010-01-01

    ... 8 Aliens and Nationality 1 2010-01-01 2010-01-01 false Executive Office for Immigration Review. 1003.0 Section 1003.0 Aliens and Nationality EXECUTIVE OFFICE FOR IMMIGRATION REVIEW, DEPARTMENT OF JUSTICE GENERAL PROVISIONS EXECUTIVE OFFICE FOR IMMIGRATION REVIEW § 1003.0 Executive Office for...

  16. 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.

  17. 8 CFR 3.0 - Executive Office for Immigration Review

    Science.gov (United States)

    2010-01-01

    ... 8 Aliens and Nationality 1 2010-01-01 2010-01-01 false Executive Office for Immigration Review 3.0 Section 3.0 Aliens and Nationality DEPARTMENT OF HOMELAND SECURITY GENERAL PROVISIONS EXECUTIVE OFFICE FOR IMMIGRATION REVIEW § 3.0 Executive Office for Immigration Review Regulations of the Executive Office for...

  18. Office design and health: a systematic review.

    Science.gov (United States)

    Richardson, Ann; Potter, John; Paterson, Margaret; Harding, Thomas; Tyler-Merrick, Gaye; Kirk, Ray; Reid, Kate; McChesney, Jane

    2017-12-15

    To carry out a systematic review of recent research into the effects of workplace design, comparing individual with shared workspaces, on the health of employees. The research question was "Does workplace design (specifically individual offices compared with shared workspaces) affect the health of workers?" A literature search limited to articles published between 2000 and 2017 was undertaken. A systematic review was carried out, and the findings of the reviewed studies grouped into themes according to the primary outcomes measured in the studies. The literature search identified 15 relevant studies addressing health effects of shared or open-plan offices compared with individual offices. Our systematic review found that, compared with individual offices, shared or open-plan office space is not beneficial to employees' health, with consistent findings of deleterious effects on staff health, wellbeing and productivity. Our findings are also consistent with those of earlier reviews. These findings have public health implications for the New Zealand workforce. Decisions about workplace design should include weighing the short-term financial benefits of open-plan or shared workspaces against the significant harms, including increased sickness absence, lower job satisfaction and productivity, and possible threats to recruitment and retention of staff.

  19. 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...

  20. 77 FR 56714 - Agency Information Collection (Annual-Final Report and Account) Activities Under OMB Review

    Science.gov (United States)

    2012-09-13

    ... DEPARTMENT OF VETERANS AFFAIRS [OMB Control No. 2900-0017] Agency Information Collection (Annual-Final Report and Account) Activities Under OMB Review AGENCY: Veterans Benefits Administration...), Department of Veterans Affairs, will submit the collection of information abstracted below to the Office of...

  1. 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…

  2. 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.

  3. CHINA ACCOUNTING REVIEW(CAR)

    Institute of Scientific and Technical Information of China (English)

    2007-01-01

    China Accounting Review(CAR)is a new accounting journal in Chinese,spon- sored by Peking University,Tsinghua University,Beijing National Accounting Insti- tute and ten more universities,and published by the Peking University Press.

  4. 2017 Building Technologies Office Peer Review Report

    Energy Technology Data Exchange (ETDEWEB)

    None, None

    2017-11-01

    The 2017 Building Technologies Office Peer Review Report summarizes the feedback submitted by reviewers for the 109 Building Technologies Office (BTO) projects presented at the 2017 BTO Peer Review. The report presents an overview of the goals and activities under each technology program area, a summary of project scores for each program, and a brief analysis of general evaluation trends within each program area or its constituent subprograms.

  5. 2015 DOE Vehicle Technologies Office Annual Merit Review

    Energy Technology Data Exchange (ETDEWEB)

    None, None

    2015-11-01

    The 2015 U.S. Department of Energy (DOE) Fuel Cell Technologies Office (FCTO) and Vehicle Technologies Office (VTO) Annual Merit Review and Peer Evaluation Meeting (AMR) was held June 8-12, 2015, in Arlington, Virginia. The review encompassed all of the work done by the FCTO and the VTO: 258 individual activities were reviewed for VTO, by 170 reviewers. A total of 1,095 individual review responses were received for the VTO technical reviews. The objective of the meeting was to review the accomplishments and plans for VTO over the previous 12 months, and provide an opportunity for industry, government, and academia to give inputs to DOE on the Office with a structured and formal methodology. The meeting also provided attendees with a forum for interaction and technology information transfer.

  6. 2014 DOE Vehicle Technologies Office Annual Merit Review

    Energy Technology Data Exchange (ETDEWEB)

    None

    2014-11-01

    The 2014 U.S. Department of Energy (DOE) Fuel Cell Technologies Office (FCTO) and Vehicle Technologies Office (VTO) Annual Merit Review and Peer Evaluation Meeting (AMR) was held June 16-20, 2014, in Washington, DC. The review encompassed all of the work done by the FCTO and the VTO: a total of 295 individual activities were reviewed for VTO, by a total of 179 reviewers. A total of 1,354 individual review responses were received for the VTO technical reviews. The objective of the meeting was to review the accomplishments and plans for VTO over the previous 12 months, and provide an opportunity for industry, government, and academia to give inputs to DOE on the Office with a structured and formal methodology. The meeting also provided attendees with a forum for interaction and technology information transfer.

  7. 2013 DOE Vehicle Technologies Office Annual Merit Review

    Energy Technology Data Exchange (ETDEWEB)

    none,

    2013-10-01

    The 2013 U.S. Department of Energy (DOE) Fuel Cell Technologies Office (FCTO) and Vehicle Technologies Office (VTO) Annual Merit Review and Peer Evaluation Meeting (AMR) was held May 13-17, 2013, in Crystal City, Virginia. The review encompassed all of the work done by the FCTO and the VTO: a total of 287 individual activities were reviewed for VTO, by a total of 187 reviewers. A total of 1,382 individual review responses were received for the VTO technical reviews. The objective of the meeting was to review the accomplishments and plans for VTO over the previous 12 months, and provide an opportunity for industry, government, and academia to give inputs to DOE on the Office with a structured and formal methodology. The meeting also provided attendees with a forum for interaction and technology information transfer.

  8. 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...

  9. 2013 Building Technologies Office Program Peer Review Report

    Energy Technology Data Exchange (ETDEWEB)

    none,

    2013-11-01

    The 2013 Building Technologies Office Program Peer Review Report summarizes the results of the 2013 Building Technologies Office (BTO) peer review, which was held in Washington, D.C., on April 2–4, 2013. The review was attended by over 300 participants and included presentations on 59 BTO-funded projects: 29 from BTO’s Emerging Technologies Program, 20 from the Commercial Buildings Integration Program, 6 from the Residential Buildings Integration Program, and 4 from the Building Energy Codes Program. This report summarizes the scores and comments provided by the independent reviewers for each project.

  10. Preparing a Programmed Review in Accounting

    Science.gov (United States)

    Moore, Connie Remaly

    1975-01-01

    The programed review illustrated in this article was prepared for beginning accounting students to be used as a review of the basic accounting cycle before starting on the first practice set. (Author)

  11. Individuals Account Review

    National Research Council Canada - National Science Library

    Scott, Donald

    2004-01-01

    .... This report was commissioned by Navy Personnel Command (NPC) to: (1) review and analyze the IA to determine if current accounting methods accurately capture the number of personnel included in the IA; (2...

  12. 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...

  13. 75 FR 65395 - Notice Convening an Accountability Review Board To Examine the Circumstances of the Death of...

    Science.gov (United States)

    2010-10-22

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

  14. Sedentary Behavior of White Collar Office Workers-Review

    OpenAIRE

    Hopkin, T. J.; Sarkar, Swarjit

    2016-01-01

    Aim The aim of this systematic review is to evaluate the physical activity time (PAT) of white collar office workers in order to assess the levels of sedentary activity in an office environment. Analysing the office workers PAT will not only allow an insight into how an office based job could impact a person’s overall health and wellness status, but will also allow for the development of future office based inter ventions aimed at increasing the overall physical activity among white collar of...

  15. 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.

  16. 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…

  17. 2016 Building Technologies Office Peer Review Report

    Energy Technology Data Exchange (ETDEWEB)

    Building Technologies Office

    2016-12-01

    The 2016 Building Technologies Office Peer Review Report summarizes the feedback submitted by reviewers of the 67 BTO projects presented at the 2016 BTO Peer Review. The report presents an overview of the goals and activities under each technology program area, a summary of project scores for each program, and a brief analysis of general evaluation trends within each program area or its constituent subprograms.

  18. 77 FR 26790 - Meeting of the Public Safety Officer Medal of Valor Review Board

    Science.gov (United States)

    2012-05-07

    ... Safety Officer Medal of Valor Review Board AGENCY: Office of Justice Programs (OJP), Bureau of Justice... meeting (via conference call-in) of the Public Safety Officer Medal of Valor Review Board (``Board'') to... INFORMATION: The Public Safety Officer Medal of Valor Review Board carries out those advisory functions...

  19. 75 FR 54915 - Meeting of the Public Safety Officer Medal of Valor Review Board

    Science.gov (United States)

    2010-09-09

    ... Safety Officer Medal of Valor Review Board AGENCY: Office of Justice Programs (OJP), Justice. ACTION... Officer Medal of Valor Review Board to vote on recommendations for the 2009-2010 Medal of Valor... Public Safety Officer Medal of Valor Review Board carries out those advisory functions specified in 42 U...

  20. 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…

  1. 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...

  2. 2013 Bioenergy Technologies Office Peer Review Report

    Energy Technology Data Exchange (ETDEWEB)

    None, None

    2014-02-01

    This document summarizes the recommendations and evaluations provided by an independent external panel of experts at the 2013 U.S. Department of Energy Bioenergy Technologies Office's Peer Review meeting.

  3. 76 FR 69797 - Senior Executive Service Departmental Offices Performance Review Board.

    Science.gov (United States)

    2011-11-09

    ... DEPARTMENT OF THE TREASURY Senior Executive Service Departmental Offices Performance Review Board. AGENCY: Treasury Department. ACTION: Notice of members of the Departmental Offices Performances Review Board. SUMMARY: Pursuant to 5 U.S.C. 4314(c)(4), this notice announces the appointment of members of the...

  4. Evaluation of accountability measurements

    International Nuclear Information System (INIS)

    Cacic, C.G.

    1988-01-01

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

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

    National Research Council Canada - National Science Library

    1996-01-01

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

  6. 78 FR 25476 - Meeting of the Public Safety Officer Medal of Valor Review Board

    Science.gov (United States)

    2013-05-01

    ... Safety Officer Medal of Valor Review Board AGENCY: Bureau of Justice Assistance (BJA), Department of...) of the Public Safety Officer Medal of Valor Review Board to consider a range of issues of [email protected] . SUPPLEMENTARY INFORMATION: The Public Safety Officer Medal of Valor Review Board carries out...

  7. 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...

  8. 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...

  9. 2013 Geothermal Technologies Office Peer Review Report

    Energy Technology Data Exchange (ETDEWEB)

    Geothermal Technologies Office

    2014-01-01

    Geothermal Technologies Office conducted its annual program peer review in April of 2013. The review provided an independent, expert evaluation of the technical progress and merit of GTO-funded projects. Further, the review was a forum for feedback and recommendations on future GTO strategic planning. During the course of the peer review, DOE-funded projects were evaluated for 1) their contribution to the mission and goals of the GTO and 2) their progress against stated project objectives. Principal Investigators (PIs) came together in sessions organized by topic “tracks” to disseminate information, progress, and results to a panel of independent experts as well as attendees.

  10. 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,…

  11. 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...

  12. 48 CFR 1401.7001-2 - Legal review by the Office of the Solicitor.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Legal review by the Office of the Solicitor. 1401.7001-2 Section 1401.7001-2 Federal Acquisition Regulations System DEPARTMENT OF THE INTERIOR GENERAL DEPARTMENT OF THE INTERIOR ACQUISITION REGULATION SYSTEM Acquisition Reviews 1401.7001-2 Legal review by the Office of the...

  13. 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...

  14. Indoor pollutants emitted by office equipment: A review ofreported data and information needs

    Energy Technology Data Exchange (ETDEWEB)

    Destaillats, Hugo; Maddalena, Randy L.; Singer, Brett C.; Hodgson, Alfred T.; McKone, Thomas E.

    2007-02-01

    There is concern that potentially harmful pollutants may be emitted from office equipment. Although office equipment has been a focal point for governmental efforts to promote energy efficiency through programs such as the US EPA's Energy Star, little is known about the relationship between office equipment use and indoor air quality, and information on pollutant emissions is sparse. In this review, we summarize available information on emission rates and/or ambient concentrations of various pollutants that are related to office equipment use. Experimental methods used in the characterization of emissions are briefly described. The office equipment evaluated in this review includes computers (desktops and notebooks), printers (laser, ink-jet and all-in-one machines) and photocopy machines. Reported emission rates of the following pollutant groups are summarized: volatile organic chemicals (VOCs), ozone, particulate matter and several semivolatile organic chemicals (SVOCs). The latter include phthalate esters, brominated flame retardants, organophosphate flame retardants and polycyclic aromatic hydrocarbons (PAHs). We also review studies reporting airborne concentrations in indoor environments where office equipment was present and thought to be a significant contributor to the total pollutant burden (offices, residences, schools, electronics recycling plants). For certain pollutants, such as organophosphate flame retardants, the link between emission by office equipment and indoor air concentrations is relatively well established. However, indoor VOCs, ozone, PAHs and phthalate esters can originate from a variety of sources, and their source apportionment is less straightforward. This literature review identifies substances of toxicological significance, with the purpose of serving as a guide to evaluate their potential importance with respect to human exposures.

  15. 2017 DOE Vehicle Technologies Office Annual Merit Review

    Energy Technology Data Exchange (ETDEWEB)

    None, None

    2017-10-31

    The 2017 U.S. Department of Energy (DOE) Hydrogen and Fuel Cells Program and Vehicle Technologies Office (VTO) Annual Merit Review and Peer Evaluation Meeting (AMR) was held June 5-9, 2017, in Washington, DC. The review encompassed work done by the Hydrogen and Fuel Cells Program and VTO: 263 individual activities were reviewed for VTO by 191 reviewers. Exactly 1,241 individual review responses were received for the VTO technical reviews. The objective of the meeting was to review the accomplishments and plans for VTO over the previous 12 months, and provide an opportunity for industry, government, and academia to give inputs to DOE with a structured and formal methodology. The meeting also provided attendees with a forum for interaction and technology information transfer.

  16. 2016 DOE Vehicle Technologies Office Annual Merit Review

    Energy Technology Data Exchange (ETDEWEB)

    None, None

    2016-12-01

    The 2016 U.S. Department of Energy (DOE) Hydrogen and Fuel Cells Program and Vehicle Technologies Office (VTO) Annual Merit Review and Peer Evaluation Meeting (AMR) was held June 6-9, 2016, in Washington, DC. The review encompassed work done by the Hydrogen and Fuel Cells Program and VTO: 226 individual activities were reviewed for VTO, by 171 reviewers. A total of 1,044 individual review responses were received for the VTO technical reviews. The objective of the meeting was to review the accomplishments and plans for VTO over the previous 12 months, and provide an opportunity for industry, government, and academia to give inputs to DOE with a structured and formal methodology. The meeting also provided attendees with a forum for interaction and technology information transfer.

  17. 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...

  18. 75 FR 45672 - Collection of Information Under Review by Office of Management and Budget

    Science.gov (United States)

    2010-08-03

    ... OFFICE OF MANAGEMENT AND BUDGET Collection of Information Under Review by Office of Management and Budget AGENCY: Office of Management and Budget, Office of Federal Financial Management. ACTION: Notice....), the Office of Management and Budget (OMB) invites the general public and Federal agencies to comment...

  19. 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...

  20. 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.

  1. Safety review of experiments at Albuquerque Operations Office

    International Nuclear Information System (INIS)

    Elliott, K.

    1984-01-01

    The Department of Energy (DOE) Albuquerque Operations Office is responsible for the safety overview of nuclear reactor and critical assembly facilities at Sandia National Laboratories, Los Alamos National Laboratory, and the Rocky Flats Plant. The important safety concerns with these facilities involve the complex experiments that are performed, and that is the area emphasized. A determination is made by the Albuquerque Office (AL) with assistance from DOE/OMA whether or not a proposed experiment is an unreviewed safety question. Meetings are held with the contractor to resolve and clarify questions that are generated during the review of the proposed experiment. The AL safety evaluation report is completed and any recommendations are discussed. Prior to the experiment a preoperational appraisal is performed to assure that personnel, procedures, and equipment are in readiness for operations. During the experiment, any abnormal condition is reviewed in detail to determine any safety concerns

  2. Annual review and directors' report and accounts

    International Nuclear Information System (INIS)

    1992-07-01

    This annual report of Midlands Electricity PLC (MEB) presents a financial review of the Group and the directors' and auditors reports. Historical and current cost profit and loss accounts, balance sheets and cash flow statements are tabulated. The Group's financial history and regulatory accounts are also presented. (UK)

  3. 77 FR 63835 - Office of the Chief Information Officer; Submission for OMB Review; Temporary Contractor...

    Science.gov (United States)

    2012-10-17

    ... of the Chief Information Officer; Submission for OMB Review; Temporary Contractor Information... information collection requirement regarding temporary contractor information worksheet. A notice was... for temporary contractors as a result of the American Recovery and Reinvestment Act of 2009 (Public...

  4. 28 CFR 16.83 - Exemption of the Executive Office for Immigration Review System-limited access.

    Science.gov (United States)

    2010-07-01

    ... Immigration Review System-limited access. 16.83 Section 16.83 Judicial Administration DEPARTMENT OF JUSTICE....83 Exemption of the Executive Office for Immigration Review System—limited access. (a) The following system of records is exempt from 5 U.S.C. 552a(d): (1) The Executive Office for Immigration Review's...

  5. 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.

  6. Education and Training Officer Utilization Field (AFSC 75XX).

    Science.gov (United States)

    1986-01-01

    completion of education, training, or achievements analyze or review attrition statistics These tasks account for 10 percent of the Admissions Staff Officers...from national or local media 4 15 analyze or review attrition statistics evaluate student administration recommend actions to take concerning student...productions develop or modify textbooks evaluate or approve student coursebooks or workbooks evaluate or approve student handbooks evaluate problems

  7. 76 FR 4117 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2011-01-24

    ...] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment Request; Prescription Drug Advertisements AGENCY: Food and Drug Administration, HHS. ACTION: Notice... has been submitted to the Office of Management and Budget (OMB) for review and clearance under the...

  8. 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...

  9. Book Review : Social and Environmental Accounting

    Directory of Open Access Journals (Sweden)

    Lee C. Moerman

    2010-09-01

    Full Text Available This edited 4 volume set comprises a selection of published papers in the field of social and environmentalaccounting, and is the latest series of books to emerge from the Centre for Social and EnvironmentalAccounting Research (CSEAR at the University of St Andrews, Scotland. The editors are: Rob Gray,Professor of Social and Environment Accounting and Director of CSEAR; Jan Bebbington, Professor ofAccounting and Sustainable Development and Director of the St Andrews Sustainability Institute; and SueGray, Research Fellow and Administrator of CSEAR. The books trace 40 years of development of social andenvironmental accounting (SEA through the reproduction of 80 key articles across the four volumes. Thepublication coincides with concerns and reporting challenges driven largely by the increase in size andinfluence of the corporate entity and global capitalism (Gray, Bebbington & Gray 2010. The editorsintertwine two strands of thought: the need for corporations to expand the scope of responsibility andaccountability relationships; and the consideration of sustainability in the face of environmental uncertainty.Social and environmental accounting; SEA; Book reviewsThis journal

  10. 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...

  11. 77 FR 57092 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2012-09-17

    ...] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment Request; Experimental Study of Consumer Response to Health Claims and Disclaimers About the Relationship... has been submitted to the Office of Management and Budget (OMB) for review and clearance under the...

  12. 75 FR 2866 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2010-01-19

    ...] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment Request; Medical Device User Fee Cover Sheet--Form FDA 3601 AGENCY: Food and Drug Administration, HHS... of information has been submitted to the Office of Management and Budget (OMB) for review and...

  13. 78 FR 8543 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2013-02-06

    ...] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment Request; Medical Device User Fee Cover Sheet, Form FDA 3601 AGENCY: Food and Drug Administration, HHS... of information has been submitted to the Office of Management and Budget (OMB) for review and...

  14. 78 FR 34107 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2013-06-06

    ...] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment... of information has been submitted to the Office of Management and Budget (OMB) for review and... warnings be displayed on packaging and advertising for each brand of smokeless tobacco ``in accordance with...

  15. 75 FR 2871 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2010-01-19

    ...] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment... of information has been submitted to the Office of Management and Budget (OMB) for review and... as to whether the device could be corrected by labeling, change of labeling, change of advertising...

  16. 75 FR 39543 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2010-07-09

    ...] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment... of information has been submitted to the Office of Management and Budget (OMB) for review and... specified health warning label statements required to appear in advertising and packaging. FDA is required...

  17. 7 CFR 1484.11 - Has the Office of Management and Budget reviewed the paperwork and record keeping requirements...

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Has the Office of Management and Budget reviewed the... COMMODITIES General Information § 1484.11 Has the Office of Management and Budget reviewed the paperwork and... by this part have been submitted to the Office of Management and Budget (OMB) for emergency review...

  18. 7 CFR 1486.512 - Has the Office of Management and Budget reviewed the paperwork and record keeping requirements...

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Has the Office of Management and Budget reviewed the... Compliance § 1486.512 Has the Office of Management and Budget reviewed the paperwork and record keeping... been submitted to the Office of Management and Budget (OMB) for review and under the Paperwork...

  19. 76 FR 7866 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2011-02-11

    ...] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment Request; Animal Drug User Fee Cover Sheet, Form 3546 AGENCY: Food and Drug Administration, HHS. ACTION... information has been submitted to the Office of Management and Budget (OMB) for review and clearance under the...

  20. 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...

  1. 75 FR 25267 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2010-05-07

    ...] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment... information has been submitted to the Office of Management and Budget (OMB) for review and clearance under the... advertisements. Section 904(a)(1) of the act, as amended by the Tobacco Control Act, requires each tobacco...

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 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.

  7. Joint Integration Office Independent Review Committee annual report, 1985

    International Nuclear Information System (INIS)

    1986-08-01

    Comprised of seven persons with extensive experience in the issues of nuclear waste, the Independent Review Committee (IRC) provides independent and objective review of Defense Transuranic Waste Program (DTWP) activities managed by the Joint Integration Office (JIO), formerly the Defense Transuranic Waste Lead Organization (TLO). The Committee is ensured a broad, interdisciplinary perspective since its membership includes representatives from the fields of nuclear engineering, nuclear waste transportation, industrial quality control, systems and environmental engineering and state and local government. The scope of IRC activities includes overall review of specific TLO plans, projects and activities, and technical review of particular research and development projects. The Committee makes specific suggestions and recommendations based upon expertise in the field of TRU Waste Management. The IRC operates as a consulting group, under an independent charter providing objective review of program activities. This report summarizes the 12 major topics reviewed by the committee during 1985

  8. Comfortable mobile offices: A literature review of the ergonomic aspects of mobile device use in transportation settings.

    Science.gov (United States)

    Kamp, I; Van Veen, S A T; Vink, P

    2015-01-01

    The use of mobile devices as an addition to or replacement of desktop computers for traditional office work results in more flexibility of workplaces. Consequently transportation time is used for office work and this asks for comfortable mobile offices. The aim of this review is providing a framework of the relevant elements for comfortable mobile offices and defining needs for future research. This literature review draws on 68 papers, theses, reviews and critiques. The framework is based on existing literature on traditional office ergonomics and comfort literature for different transportation modes like trains, buses, airplanes and cars. The main differences with traditional offices are the type of devices, dynamic versus static situation, the sole use of mobile devices and therefore the need for a good arm support to avoid an uncomfortable neck flexion, limited space, and the presence of strangers which influence the privacy perception. Important topics for future research are: the effect on the employee and the environment of the ability and demand of working anywhere, and the requirements for the physical aspects of mobile offices.

  9. A Review of Financial Accounting Fraud Detection based on Data Mining Techniques

    Science.gov (United States)

    Sharma, Anuj; Kumar Panigrahi, Prabin

    2012-02-01

    With an upsurge in financial accounting fraud in the current economic scenario experienced, financial accounting fraud detection (FAFD) has become an emerging topic of great importance for academic, research and industries. The failure of internal auditing system of the organization in identifying the accounting frauds has lead to use of specialized procedures to detect financial accounting fraud, collective known as forensic accounting. Data mining techniques are providing great aid in financial accounting fraud detection, since dealing with the large data volumes and complexities of financial data are big challenges for forensic accounting. This paper presents a comprehensive review of the literature on the application of data mining techniques for the detection of financial accounting fraud and proposes a framework for data mining techniques based accounting fraud detection. The systematic and comprehensive literature review of the data mining techniques applicable to financial accounting fraud detection may provide a foundation to future research in this field. The findings of this review show that data mining techniques like logistic models, neural networks, Bayesian belief network, and decision trees have been applied most extensively to provide primary solutions to the problems inherent in the detection and classification of fraudulent data.

  10. 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.

  11. 78 FR 22894 - Collection of Information Under Review by Office of Management and Budget

    Science.gov (United States)

    2013-04-17

    ... Review by Office of Management and Budget AGENCY: Coast Guard, DHS. ACTION: Thirty-day notice requesting... forwarding an Information Collection Request (ICR), abstracted below, to the Office of Management and Budget... collection of information: 1625-NEW, United States Coast Guard Academy Introduction Mission Program...

  12. (No) Limits to Anglo-American Accounting? Reconstructing the History of the International Accounting Standards Committee ; A Review Article

    OpenAIRE

    Botzem, S.; Quack, S.

    2009-01-01

    The development of the current International Accounting Standards Board (IASB) from the earlier International Accounting Standards Committee (IASC) provides insight into many issues of international financial reporting, among them the characteristics of international accounting standards themselves. This article reviews Camfferman and Zeff’s [Camfferman, K., & Zeff, S. A. (2007). Financial reporting and global capital markets. A history of the international accounting standards committee 1973...

  13. 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...

  14. FAIR VALUE ACCOUNTING CRISIS DEBATE – A REVIEW

    Directory of Open Access Journals (Sweden)

    FLORIAN MARCEL NUŢĂ

    2015-03-01

    Full Text Available The last decade characterized by financial crisis and global context changes put into discussion the fair-value accounting. Both the professionals and the academics debated even the role of the FVA in the crisis mechanism and its limitations regarding the business environment protection against the crisis effects. Our paper reviews the different opinions and doctrine trends discussing the future of FVA accounting, challenges to be tackled and proper improvements.

  15. Recording and accounting for stakeholder involvement in systematic reviews.

    NARCIS (Netherlands)

    Saan, M.; Boeije, H.; Sattoe, J.; Bal, M.; Missler, M.A.; van Wesel, F.

    2015-01-01

    Objectives: The use of stakeholders in systematic reviews is increasingly valued, but their influence on the systematicity of the review is often unclear. The aim of this study was to describe some of the processes of involvement of stakeholders and to demonstrate a Tool for Recording and Accounting

  16. 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.

  17. 23 CFR 230.413 - Review reports.

    Science.gov (United States)

    2010-04-01

    ... documentary evidence to support the determination of a contractor's or subcontractor's compliance status. (3... documentary evidence. (4) The compliance review report shall contain at least the following information. 1... from the General Accounting Office, Office of Management and Budget, Senate Subcommittee on Public...

  18. Recording and accounting for stakeholder involvement in systematic reviews.

    Science.gov (United States)

    Saan, Marieke C; Boeije, Hennie R; Sattoe, Jane N T; Bal, Marjolijn I; Missler, Marjolein; van Wesel, Floryt

    2015-06-01

    The use of stakeholders in systematic reviews is increasingly valued, but their influence on the systematicity of the review is often unclear. The aim of this study was to describe some of the processes of involvement of stakeholders and to demonstrate a Tool for Recording and Accounting for Stakeholder Involvement (TRASI). We demonstrate the TRASI in two worked examples. In one project, the reviewers collaborated with the end-user and an expert during the literature search. In the other project, experts were consulted to generate keywords before searching the literature. In the first project, disagreements about keywords to identify studies for the research topic were solved by informal discussion. In the second project, difficulties arose in reaching agreement between experts and reviewers about the core construct and the meaningful keywords associated with it. The TRASI aids researchers to systematically and transparently account for the decisions taken. The TRASI supports information specialists and librarians to shape the search strategy to match the objectives of the review. We propose the TRASI as a first step in resolving the challenges of detecting and reconstructing stakeholder influences. Potential new applications of the TRASI are discussed. © 2015 Health Libraries Group.

  19. 75 FR 81616 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2010-12-28

    .... FOR FURTHER INFORMATION CONTACT: Daniel Gittleson, Office of Information Management, Food and Drug... DEPARTMENT OF HEALTH AND HUMAN SERVICES Food and Drug Administration [Docket No. FDA-2010-N-0447] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment...

  20. 77 FR 66620 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2012-11-06

    .... FOR FURTHER INFORMATION CONTACT: Ila S. Mizrachi, Office of Information Management, Food and Drug... DEPARTMENT OF HEALTH AND HUMAN SERVICES Food and Drug Administration [Docket No. FDA-2012-N-0748] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment...

  1. 78 FR 27969 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2013-05-13

    ... CONTACT: Jonna Capezzuto, Office of Information Management, Food and Drug Administration, 1350 Piccard Dr... DEPARTMENT OF HEALTH AND HUMAN SERVICES Food and Drug Administration [Docket No. FDA-2012-N-1131] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment...

  2. 76 FR 10605 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2011-02-25

    ... CONTACT: Johnny Vilela, Office of Information Management, Food and Drug Administration, 1350 Piccard Dr... DEPARTMENT OF HEALTH AND HUMAN SERVICES Food and Drug Administration [Docket No. FDA-2010-N-0597] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment...

  3. 76 FR 20680 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2011-04-13

    ... CONTACT: Elizabeth Berbakos, Office of Information Management, Food and Drug Administration, 1350 Piccard... DEPARTMENT OF HEALTH AND HUMAN SERVICES Food and Drug Administration [Docket No. FDA-2010-N-0627] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment...

  4. 77 FR 55843 - Office of Facilities Management and Program Services; Submission for OMB Review; Background...

    Science.gov (United States)

    2012-09-11

    ... of Facilities Management and Program Services; Submission for OMB Review; Background Investigations for Child Care Workers AGENCY: Office of Facilities Management and Program Services, Public Building... Act, the Regulatory Secretariat will be submitting to the Office of Management and Budget (OMB) a...

  5. 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...

  6. 78 FR 78971 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2013-12-27

    ... review and the information required in a request for review. In the event that we place an article of...] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment... Management and Budget (OMB) for review and clearance under the Paperwork Reduction Act of 1995. DATES: Fax...

  7. 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. ...

  8. 75 FR 80825 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2010-12-23

    ...] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment Request; Pet Event Tracking Network--State, Federal Cooperation To Prevent Spread of Pet Food Related... Administration (FDA) is announcing that a proposed collection of information has been submitted to the Office of...

  9. 77 FR 24961 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2012-04-26

    ... Vilela, Office of Information Management, Food and Drug Administration, 1350 Piccard Dr., PI50-400B... DEPARTMENT OF HEALTH AND HUMAN SERVICES Food and Drug Administration [Docket No. FDA-2011-N-0902] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment...

  10. 77 FR 64523 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2012-10-22

    ..., Office of Information Management, Food and Drug Administration, 1350 Piccard Dr., PI50-400B, Rockville... DEPARTMENT OF HEALTH AND HUMAN SERVICES Food and Drug Administration [Docket No. FDA-2012-N-0471] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment...

  11. 77 FR 41984 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2012-07-17

    ... II, Office of Information Management, Food and Drug Administration, 1350 Piccard Dr., PI50-400B... DEPARTMENT OF HEALTH AND HUMAN SERVICES Food and Drug Administration [Docket No. FDA-2011-N-0708] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment...

  12. 78 FR 33847 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2013-06-05

    ... CONTACT: Ila S. Mizrachi, Office of Information Management, Food and Drug Administration, 1350 Piccard Dr... DEPARTMENT OF HEALTH AND HUMAN SERVICES Food and Drug Administration [Docket No. FDA-2013-N-0172] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment...

  13. 75 FR 49495 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2010-08-13

    ...: Elizabeth Berbakos, Office of Information Management, Food and Drug Administration, 1350 Piccard Dr., PI50... DEPARTMENT OF HEALTH AND HUMAN SERVICES Food and Drug Administration [Docket No. FDA-2010-N-0248] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment...

  14. 78 FR 42960 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2013-07-18

    .... Mizrachi, Office of Information Management, Food and Drug Administration, 1350 Piccard Dr., PI50-400B... DEPARTMENT OF HEALTH AND HUMAN SERVICES Food and Drug Administration [Docket No. FDA-2013-N-0242] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment...

  15. 75 FR 39531 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2010-07-09

    ...: Elizabeth Berbakos, Office of Information Management, Food and Drug Administration, 1350 Piccard Dr., PI50... DEPARTMENT OF HEALTH AND HUMAN SERVICES Food and Drug Administration [Docket No. FDA-2010-N-0174] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment...

  16. 76 FR 17656 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2011-03-30

    ...] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment... proposed collection of information has been submitted to the Office of Management and Budget (OMB) for... an historical file containing the labeling and advertisements in use on the date of initial listing...

  17. Audit Oversight: Quality Control Review of the Defense Finance and Accounting Service Office of Internal Review

    National Research Council Canada - National Science Library

    2004-01-01

    .... The Government Auditing Standards (GAS) require that an audit organization performing Government audits have an appropriate internal quality control system and undergo an external quality control review every 3 years by an organization...

  18. 76 FR 3644 - Collection of Information Under Review by Office of Management and Budget: OMB Control Number...

    Science.gov (United States)

    2011-01-20

    ... Review by Office of Management and Budget: OMB Control Number: 1625-0080 AGENCY: Coast Guard, DHS. ACTION... Office of Management and Budget (OMB), Office of Information and Regulatory Affairs (OIRA), requesting... comments identified by Coast Guard docket number [USCG-2010-0711] to the Docket Management Facility (DMF...

  19. Social accountability in the extractive industries: a review of the ...

    African Journals Online (AJOL)

    Lack of a proper social accountability system and practice are among the major factors contributing to the problem. As a result, social accountability has received attention from policy makers, policy researchers and donors. This research, based on desk reviews, tries to discuss the concepts, actors and mechanisms of social ...

  20. 76 FR 33282 - Information Collections Being Submitted for Review and Approval to the Office of Management and...

    Science.gov (United States)

    2011-06-08

    ... necessary for the proper performance of the functions of the Commission, including whether the information.... SUPPLEMENTARY INFORMATION: OMB Control Number: 3060-0734. Title: Sections 53.209, 53.211, and 53.213, Accounting... affiliate must maintain separate books of account and have separate officers and directors. The separate...

  1. 76 FR 5817 - Collection of Information Under Review by Office of Management and Budget: OMB Control Number...

    Science.gov (United States)

    2011-02-02

    ... Review by Office of Management and Budget: OMB Control Number: 1625-0008 AGENCY: Coast Guard, DHS. ACTION..., Office of Management and Budget (OMB), Office of Information and Regulatory Affairs (OIRA), requesting... by Coast Guard docket number [USCG-2010-0978] to the Docket Management Facility (DMF) at the U.S...

  2. 76 FR 11803 - Collection of Information Under Review by Office of Management and Budget: OMB Control Numbers...

    Science.gov (United States)

    2011-03-03

    ... Review by Office of Management and Budget: OMB Control Numbers: 1625-0058, 1625-0072 and 1625-0092 AGENCY...), abstracted below, to the, Office of Management and Budget (OMB), Office of Information and Regulatory Affairs..., Application for Permit to Transport Municipal and Commercial Waste, 1625-0072, Waste Management Plans, Refuse...

  3. 76 FR 27071 - Collection of Information Under Review by Office of Management and Budget; OMB Control Number...

    Science.gov (United States)

    2011-05-10

    ... Review by Office of Management and Budget; OMB Control Number: 1625-0003 AGENCY: Coast Guard, DHS. ACTION... Office of Management and Budget (OMB), Office of Information and Regulatory Affairs (OIRA), requesting... the Docket Management Facility (DMF) at the U.S. Department of Transportation (DOT) and/or to OIRA. To...

  4. 76 FR 8764 - Collection of Information Under Review by Office of Management and Budget: OMB Control Number...

    Science.gov (United States)

    2011-02-15

    ... Review by Office of Management and Budget: OMB Control Number: 1625-0073 AGENCY: Coast Guard, DHS. ACTION..., Office of Management and Budget (OMB), Office of Information and Regulatory Affairs (OIRA), requesting an... comments identified by Coast Guard docket number [USCG-2010-0981] to the Docket Management Facility (DMF...

  5. 76 FR 27074 - Collection of Information Under Review by Office of Management and Budget; OMB Control Number...

    Science.gov (United States)

    2011-05-10

    ... Review by Office of Management and Budget; OMB Control Number: 1625-0106 AGENCY: Coast Guard, DHS. ACTION... Office of Management and Budget (OMB), Office of Information and Regulatory Affairs (OIRA), requesting...-0087] to the Docket Management Facility (DMF) at the U.S. Department of Transportation (DOT) and/or to...

  6. Impact of electronic medical record on physician practice in office settings: a systematic review

    Directory of Open Access Journals (Sweden)

    Lau Francis

    2012-02-01

    Full Text Available Abstract Background Increased investments are being made for electronic medical records (EMRs in Canada. There is a need to learn from earlier EMR studies on their impact on physician practice in office settings. To address this need, we conducted a systematic review to examine the impact of EMRs in the physician office, factors that influenced their success, and the lessons learned. Results For this review we included publications cited in Medline and CINAHL between 2000 and 2009 on physician office EMRs. Studies were included if they evaluated the impact of EMR on physician practice in office settings. The Clinical Adoption Framework provided a conceptual scheme to make sense of the findings and allow for future comparison/alignment to other Canadian eHealth initiatives. In the final selection, we included 27 controlled and 16 descriptive studies. We examined six areas: prescribing support, disease management, clinical documentation, work practice, preventive care, and patient-physician interaction. Overall, 22/43 studies (51.2% and 50/109 individual measures (45.9% showed positive impacts, 18.6% studies and 18.3% measures had negative impacts, while the remaining had no effect. Forty-eight distinct factors were identified that influenced EMR success. Several lessons learned were repeated across studies: (a having robust EMR features that support clinical use; (b redesigning EMR-supported work practices for optimal fit; (c demonstrating value for money; (d having realistic expectations on implementation; and (e engaging patients in the process. Conclusions Currently there is limited positive EMR impact in the physician office. To improve EMR success one needs to draw on the lessons from previous studies such as those in this review.

  7. 48 CFR 32.503-3 - Initiation of progress payments and review of accounting system.

    Science.gov (United States)

    2010-10-01

    ... payments and review of accounting system. 32.503-3 Section 32.503-3 Federal Acquisition Regulations System... on Costs 32.503-3 Initiation of progress payments and review of accounting system. (a) For... review (within the last 12 months) to be (1) reliable, competent, and capable of satisfactory performance...

  8. 76 FR 17649 - Science Advisory Board Staff Office; Request for Nominations; SAB Mercury Review Panel

    Science.gov (United States)

    2011-03-30

    ... nominations of women and men of all racial and ethnic groups. The EPA SAB Staff Office will acknowledge... factors); (b) availability and willingness to serve; (c) absence of financial conflicts of interest; (d... Staff Office's evaluation of an absence of financial conflicts of interest will include a review of the...

  9. 76 FR 34737 - Collection of Information Under Review by Office of Management and Budget; OMB Control Numbers...

    Science.gov (United States)

    2011-06-14

    ... Review by Office of Management and Budget; OMB Control Numbers: 1625-0020, 1625-0022, 1625-0029 and 1625... Requests (ICRs), abstracted below, to the Office of Management and Budget (OMB), Office of Information and... Management Facility (DMF) at the U.S. Department of Transportation (DOT) and/or to OIRA. To avoid duplicate...

  10. 48 CFR 801.602-80 - Legal and technical review-Office of Construction and Facilities Management and National Cemetery...

    Science.gov (United States)

    2010-10-01

    ...-Office of Construction and Facilities Management and National Cemetery Administration. 801.602-80 Section... Responsibilities 801.602-80 Legal and technical review-Office of Construction and Facilities Management and National Cemetery Administration. An Office of Construction and Facilities Management or National Cemetery...

  11. 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.

  12. Board monitoring of the chief financial officer: A review and research agenda

    OpenAIRE

    Uhde, David Alexander; Klarner, Patricia; Tuschke, Anja

    2017-01-01

    markdownabstract__Research Question/Issue:__ Research on how boards govern individual top management team (TMT) members, i.e., senior executives aside from the CEO, is still scarce and fragmented. In this study, we review extant research on board monitoring of the Chief Financial Officer (CFO) - an increasingly influential actor at the top of the firm - synthesize it, and propose an integrative future research agenda on board governing of the CFO. __Research Findings/Insights:__ Our review of...

  13. 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...

  14. Clinical Nurse Specialists Guide Staff Nurses to Promote Practice Accountability Through Peer Review.

    Science.gov (United States)

    Semper, Julie; Halvorson, Betty; Hersh, Mary; Torres, Clare; Lillington, Linda

    2016-01-01

    The aim of the study was to describe the clinical nurse specialist role in developing and implementing a staff nurse education program to promote practice accountability using peer review principles. Peer review is essential for professional nursing practice demanding a significant culture change. Clinical nurse specialists in a Magnet-designated community hospital were charged with developing a staff nurse peer review education program. Peer review is a recognized mechanism of professional self-regulation to ensure delivery of quality care. The American Nurses Association strongly urges incorporating peer review in professional nursing practice models. Clinical nurse specialists play a critical role in educating staff nurses about practice accountability. Clinical nurse specialists developed an education program guided by the American Nurses Association's principles of peer review. A baseline needs assessment identified potential barriers and learning needs. Content incorporated tools and strategies to build communication skills, collaboration, practice change, and peer accountability. The education program resulted in increased staff nurse knowledge about peer review and application of peer review principles in practice. Clinical nurse specialists played a critical role in helping staff nurses understand peer review and its application to practice. The clinical nurse specialist role will continue to be important in sustaining the application of peer review principles in practice.

  15. 34 CFR 668.154 - Institutional accountability.

    Science.gov (United States)

    2010-07-01

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

  16. Board monitoring of the chief financial officer: A review and research agenda

    NARCIS (Netherlands)

    D.A. Uhde (David Alexander); P. Klarner (Patricia); A. Tuschke (Anja)

    2017-01-01

    markdownabstract__Research Question/Issue:__ Research on how boards govern individual top management team (TMT) members, i.e., senior executives aside from the CEO, is still scarce and fragmented. In this study, we review extant research on board monitoring of the Chief Financial Officer (CFO) - an

  17. 28 CFR 0.118 - Office of Chief Administrative Hearing Officer.

    Science.gov (United States)

    2010-07-01

    ... Officer. 0.118 Section 0.118 Judicial Administration DEPARTMENT OF JUSTICE ORGANIZATION OF THE DEPARTMENT OF JUSTICE Executive Office for Immigration Review § 0.118 Office of Chief Administrative Hearing... Law Judges in performance of their duties in accordance with 8 U.S.C. 1324 A and B. ...

  18. 77 FR 41410 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2012-07-13

    ...] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment... Document; Automated Blood Cell Separator Device Operating by Centrifugal or Filtration Separation Principle... Management and Budget (OMB) for review and clearance under the Paperwork Reduction Act of 1995. DATES: Fax...

  19. 78 FR 66939 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2013-11-07

    ...] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment... Budget (OMB) for review and clearance under the Paperwork Reduction Act of 1995. DATES: Fax written... well as advertisements intended for dissemination or publication within 120 days following marketing...

  20. The Complexity of Workplace Review.

    Science.gov (United States)

    Kleimann, Susan D.

    1991-01-01

    Analyzes the document review process in organizations as described in the literature and describes 1 real-life case at the General Accounting Office in which 20 drafts are written and 9 people review them a total of 31 times. Discusses additional research needed to prepare students for this process. (SR)

  1. 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…

  2. 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...

  3. 78 FR 40142 - Office of Managing Director Creates Docket for Petitions Seeking Review of Application Fee Refund...

    Science.gov (United States)

    2013-07-03

    ..., Federal Communications Commission, Financial Management Specialist, Office of the Managing Director, 445... Financial Officer, acting on delegated authority, denied requests for refund of application fees previously... refunds previously made in error. Petitions for Reconsideration and Applications for Review that have...

  4. 75 FR 60463 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2010-09-30

    ...] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment Request; Petition to Request an Exemption From 100 Percent Identity Testing of Dietary Ingredients... Management and Budget (OMB) for review and clearance under the Paperwork Reduction Act of 1995. DATES: Fax...

  5. 77 FR 66909 - Notification of Contact Information Change for the Benghazi Accountability Review Board

    Science.gov (United States)

    2012-11-07

    ... DEPARTMENT OF STATE [Public Notice 8080] Notification of Contact Information Change for the Benghazi Accountability Review Board SUMMARY: On October 1, 2012, the Department of State announced the formation of the Benghazi Accountability Review Board (ARB) in the Federal Register (FR Doc. 2012-24504...

  6. 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...

  7. Review of general tritium accountancy techniques

    International Nuclear Information System (INIS)

    Vassallo, G.; Engelmann, U.

    1995-01-01

    The accountancy of material in any facility forms an integral part of good housekeeping practices. However, for materials such as tritium, a combination of safety, security and economic reasons often demands that a comprehensive material control program be implemented. Within a tritium facility, the isotope is usually stored at a central magazine from where it can be distributed to and collected from process plant and experiments and received from external suppliers. This paper outlines the routine magazine measurement techniques employed for quantitatively assaying tritium for such control purposes and reviews the advantages and drawbacks of various methods. 10 refs., 2 figs., 2 tabs

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

    Science.gov (United States)

    Goss, Ernest Preston

    1991-01-01

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

  9. 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...

  10. 78 FR 26782 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2013-05-08

    ... intended goals. The PDUFA V Commitment Letter specifies that the assessments be conducted by an independent...] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment... Management and Budget (OMB) for review and clearance under the Paperwork Reduction Act of 1995. DATES: Fax...

  11. 75 FR 53278 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2010-08-31

    ... Federal Hazardous Substances Act, and the Flammable Fabrics Act, as amended by the Consumer Product Safety... of Management and Budget Review; Comment Request; Procedures for Export of Noncomplying Goods AGENCY... Office of Management and Budget (``OMB'') for review and clearance under the Paperwork Reduction Act of...

  12. 75 FR 57962 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2010-09-23

    ... identified in FDA's official establishment inventory plus 1,220 very small apple juice manufacturers and 230...] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment... Management and Budget (OMB) for review and clearance under the Paperwork Reduction Act of 1995. DATES: Fax...

  13. Reviews on the efficient nuclear material accountability at KAERI

    International Nuclear Information System (INIS)

    Kim, Hyun Sook; Ko, Han Suk; Lee, Seung Ho; Park, Ho Joon; Lee, Byung Doo

    2011-01-01

    KAERI(Korea Atomic Energy Research Institute) is constantly trying to efficiently implement safeguards in order to ensure international transparency and the credibility of KAERI safeguards. In its continuing efforts to implement safeguards efficiently, KAERI has developed KASIS(KAERI Safeguards Information Treatment System) and has linked KASIS with the RF ID system and HANARO fuel fabrication facility system. This paper describes the status of enhanced nuclear material accountancy through the development of KASIS at KAERI. The plans to more effectively implement nuclear material accountancy at KAERI are also reviewed

  14. 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...

  15. 76 FR 43733 - Agency Information Collection Activities: Submission for the Office of Management and Budget (OMB...

    Science.gov (United States)

    2011-07-21

    ... done when specified events occur. Recordkeeping for nuclear material accounting and control information... done through the U.S. State system (Nuclear Materials Management and Safeguards System, collected under...: Submission for the Office of Management and Budget (OMB) Review; Comment Request AGENCY: Nuclear Regulatory...

  16. Office Hysteroscopy

    OpenAIRE

    Hikmet Hassa; Basar Tekin; H. Mete Tanir; Bulent Cakmak

    2007-01-01

    Although hysteroscopy has evolved in recent years, its use in the office setting was not made practical until early 1980s with the introduction of small caliber hysteroscopes of less than 5- mm outer diameter.This innovation simplifies ambulatory uterine exploration and the office evaluation of patients with abnormal uterine bleeding. This article reviews current trends in office hysteroscopy and its areas of application in different forms of gynecological problems.

  17. 78 FR 18342 - Federal Acquisition Regulation; Submission for OMB Review; Change Order Accounting

    Science.gov (United States)

    2013-03-26

    ...; Submission for OMB Review; Change Order Accounting AGENCY: Department of Defense (DOD), General Services... requirement concerning change order accounting. A notice was published in the Federal Register at 77 FR 51804... Collection 9000- 0026, Change Order Accounting, by any of the following methods: Regulations.gov : http://www...

  18. Strategic Review Process for an Accountable Care Organization and Emerging Accountable Care Best Practices.

    Science.gov (United States)

    Conway, Sarah J; Himmelrich, Sarah; Feeser, Scott A; Flynn, John A; Kravet, Steven J; Bailey, Jennifer; Hebert, Lindsay C; Donovan, Susan H; Kachur, Sarah G; Brown, Patricia M C; Baumgartner, William A; Berkowitz, Scott A

    2018-02-02

    Accountable Care Organizations (ACOs), like other care entities, must be strategic about which initiatives they support in the quest for higher value. This article reviews the current strategic planning process for the Johns Hopkins Medicine Alliance for Patients (JMAP), a Medicare Shared Savings Program Track 1 ACO. It reviews the 3 focus areas for the 2017 strategic review process - (1) optimizing care coordination for complex, at-risk patients, (2) post-acute care, and (3) specialty care integration - reviewing cost savings and quality improvement opportunities, associated best practices from the literature, and opportunities to leverage and advance existing ACO and health system efforts in each area. It then reviews the ultimate selection of priorities for the coming year and early thoughts on implementation. After the robust review process, key stakeholders voted to select interventions targeted at care coordination, post-acute care, and specialty integration including Part B drug and imaging costs. The interventions selected incorporate a mixture of enhancing current ACO initiatives, working collaboratively and synergistically on other health system initiatives, and taking on new projects deemed targeted, cost-effective, and manageable in scope. The annual strategic review has been an essential and iterative process based on performance data and informed by the collective experience of other organizations. The process allows for an evidence-based strategic plan for the ACO in pursuit of the best care for patients.

  19. Office Hysteroscopy

    Directory of Open Access Journals (Sweden)

    Hikmet Hassa

    2007-06-01

    Full Text Available Although hysteroscopy has evolved in recent years, its use in the office setting was not made practical until early 1980s with the introduction of small caliber hysteroscopes of less than 5- mm outer diameter.This innovation simplifies ambulatory uterine exploration and the office evaluation of patients with abnormal uterine bleeding. This article reviews current trends in office hysteroscopy and its areas of application in different forms of gynecological problems.

  20. 75 FR 30036 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2010-05-28

    ....282(a)(1)(i) through (a)(1)(iii)). In the event that an article of food has been refused admission... in a request for review. In the event that an article of food has been placed under hold under...] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment...

  1. Commercial Lighting Solutions Webtool Peer Review Report, Office Solutions

    Energy Technology Data Exchange (ETDEWEB)

    Beeson, Tracy A.; Jones, Carol C.

    2010-02-01

    The Commercial Lighting Solutions (CLS) project directly supports the U.S. Department of Energy’s Commercial Building Energy Alliance efforts to design high performance buildings. CLS creates energy efficient best practice lighting designs for widespread use, and they are made available to users via an interactive webtool that both educates and guides the end user through the application of the Lighting Solutions. This report summarizes the peer review of the CLS webtool for offices. The methodology for the peer review process included data collection (stakeholder input), analysis of the comments, and organization of the input into categories for prioritization of the comments against a set of criteria. Based on this process, recommendations were developed for the release of version 2.0 of the webtool at the Lightfair conference in Las Vegas in May 2010. The report provides a list of the top ten most significant and relevant improvements that will be made within the webtool for version 2.0 as well as appendices containing the comments and short-term priorities in additional detail. Peer review comments that are considered high priority by the reviewers and the CLS team but cannot be completed for Version 2.0 are listed as long-term recommendations.

  2. Accounting for multiple births in randomised trials: a systematic review.

    Science.gov (United States)

    Yelland, Lisa Nicole; Sullivan, Thomas Richard; Makrides, Maria

    2015-03-01

    Multiple births are an important subgroup to consider in trials aimed at reducing preterm birth or its consequences. Including multiples results in a unique mixture of independent and clustered data, which has implications for the design, analysis and reporting of the trial. We aimed to determine how multiple births were taken into account in the design and analysis of recent trials involving preterm infants, and whether key information relevant to multiple births was reported. We conducted a systematic review of multicentre randomised trials involving preterm infants published between 2008 and 2013. Information relevant to multiple births was extracted. Of the 56 trials included in the review, 6 (11%) excluded multiples and 24 (43%) failed to indicate whether multiples were included. Among the 26 trials that reported multiples were included, only one (4%) accounted for clustering in the sample size calculations and eight (31%) took the clustering into account in the analysis of the primary outcome. Of the 20 trials that randomised infants, 12 (60%) failed to report how infants from the same birth were randomised. Information on multiple births is often poorly reported in trials involving preterm infants, and clustering due to multiple births is rarely taken into account. Since ignoring clustering could result in inappropriate recommendations for clinical practice, clustering should be taken into account in the design and analysis of future neonatal and perinatal trials including infants from a multiple birth. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://group.bmj.com/group/rights-licensing/permissions.

  3. 75 FR 48357 - Collection of Information Under Review by Office of Management and Budget; OMB Control Number...

    Science.gov (United States)

    2010-08-10

    ... Review by Office of Management and Budget; OMB Control Number: 1625-0089 AGENCY: Coast Guard, DHS. ACTION... docket via http://www.regulations.gov on or before August 19, 2010, or reach the Docket Management... INFORMATION CONTACT: Mr. Arthur Requina, Office of Information Management, telephone 202-475-3523, or fax 202...

  4. 78 FR 13675 - Federal Acquisition Regulation; Submission for OMB Review; Cost Accounting Standards Administration

    Science.gov (United States)

    2013-02-28

    ...; Submission for OMB Review; Cost Accounting Standards Administration AGENCY: Department of Defense (DOD... collection requirement concerning cost accounting standards administration. A notice was published in the...- 0129, Cost Accounting Standards Administration by any of the following methods: Regulations.gov : http...

  5. 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...

  6. Is Reform in Accounting Education Needed in China and Russia: A Literature Review

    Directory of Open Access Journals (Sweden)

    Theodore T. Y. Chen

    2015-09-01

    Full Text Available The purpose of this study is to examine, through literature review, whether China and Russia are in need of accounting education reforms when they are not English-speaking, do not have developed accounting systems as major English-speaking countries do, have a different political orientation from the selected Englishspeaking countries and are at a transition stage from a state-planned economy to a market-driven economy. The paper is based entirely on literature review of global forces at play on accounting education reform, accounting education change in selected English-speaking countries and developments in accounting education in Russia and China. The review indicates that the two countries have a desperate need for accounting education change and that gradual changes are taking place in both countries, although China is at a more advanced stage of development because of its international trade. There are signs of both countries leaning towards the direction of the Accounting Education Change Commission’s (AECC initiatives. China is focusing more on breadth of education than specialization and Russia is at a preliminary stage having to enhance its financial reporting system. The available literature on accounting education in Russia and China is limited, particularly in Russia as the Soviet’s old system did not offer accounting degrees. However, this does not present a problem in identifying an accounting education trend in these two countries from the available literature as explained in the final section of this paper “Limitations of This Study and Future Research”. With major English-speaking and non English-speaking countries leaning towards AECC in their accounting education reforms regardless of the political orientation of the country, one may conclude that AECC is the direction that developing countries having the same need for change should consider. The comparison made in this paper provides insights into an area that

  7. Is Reform in Accounting Education Needed in China and Russia: A Literature Review

    OpenAIRE

    Theodore T. Y. Chen

    2015-01-01

    The purpose of this study is to examine, through literature review, whether China and Russia are in need of accounting education reforms when they are not English-speaking, do not have developed accounting systems as major English-speaking countries do, have a different political orientation from the selected Englishspeaking countries and are at a transition stage from a state-planned economy to a market-driven economy. The paper is based entirely on literature review of global fo...

  8. Psychological distress and work stress in correctional officers: a literature review.

    Science.gov (United States)

    Bezerra, Cláudia de Magalhães; Assis, Simone Gonçalves de; Constantino, Patricia

    2016-06-01

    This article presents a review of literature based on a survey of national and international journals on psychological distress and stress in the work of correctional officers between 2000 and 2014. The databases used were the Biblioteca Virtual em Saúde, Web of Science, and Scopus, and the descriptors were psychological distress, stress and correctional officers. We analyzed 40 articles, mainly about stress. The concept of burnout appeared in several works. The United States is the country that most publishes on the subject. There is little interest about the subject in the journals of Public Health. In Latin America we found only four studies, all Brazilian. The number of publications has gradually intensified over the years, and there was methodological improvement in the development and assessment scales, mainly regarding stress and burnout. Work overload, lack of material and human resources, level of contact with the inmates, overcrowding, perceptions of fear or danger, and the paradox of punish / reeducate were some of the risk factors encountered, among others. The protective factors refer to social support within the prison environment, and the coping strategies are related to the improvement of officer training, stimulating social support, and offering psychological care.

  9. What can we learn on public accountability from non-health disciplines: a meta-narrative review

    Science.gov (United States)

    Van Belle, Sara; Mayhew, Susannah H

    2016-01-01

    Objective In health, accountability has since long been acknowledged as a central issue, but it remains an elusive concept. The literature on accountability spans various disciplines and research traditions, with differing interpretations. There has been little transfer of ideas and concepts from other disciplines to public health and global health. In the frame of a study of accountability of (international) non-governmental organisations in local health systems, we carried out a meta-narrative review to address this gap. Our research questions were: (1) What are the main approaches to accountability in the selected research traditions? (2) How is accountability defined? (3) Which current accountability approaches are relevant for the organisation and regulation of local health systems and its multiple actors? Setting The search covered peer-reviewed journals, monographs and readers published between 1992 and 2012 from political science, public administration, organisational sociology, ethics and development studies. 34 papers were selected and analysed. Results Our review confirms the wide range of approaches to the conceptualisation of accountability. The definition of accountability used by the authors allows the categorisation of these approaches into four groups: the institutionalist, rights-based, individual choice and collective action group. These four approaches can be considered to be complementary. Conclusions We argue that in order to effectively achieve public accountability, accountability strategies are to be complementary and synergistic. PMID:27388347

  10. 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.

  11. 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...

  12. Survey procedure: Control and accountability of nuclear materials

    International Nuclear Information System (INIS)

    Van Ness, H.

    1987-02-01

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

  13. 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...

  14. 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…

  15. 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…

  16. 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...

  17. Environmental accounting in Spain: structured review process and theoretical analysis

    Directory of Open Access Journals (Sweden)

    Fabricia Silva da Rosa

    2012-12-01

    Full Text Available One way to perceive and understand the level of development of environmental accounting is to study the main features of its publications. Thus, the purpose of this paper is to identify and analyze the profile of Spanish publications in accounting journals. To this end, 15 journals were selected and analyzed 74 articles in the period 2001 to 2010. The results show that the peak years of publication are 2001, 2003 and 2006, and authors with more articles in the sample are Moneva Abadía, Larrinaga González, Fernández Cuesta and Archel Domench. In terms of methodology, the works of review, case studies and content analysis, addressing standardization issues, fundamentals of environmental accounting, environmental sustainability indicators and reporting.

  18. 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)

  19. 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...

  20. 75 FR 7522 - Peer Review, Conflict of Interest and Disclosure Form; Request for the Office of Management and...

    Science.gov (United States)

    2010-02-19

    ... Review, Conflict of Interest and Disclosure Form; Request for the Office of Management and Budget's (OMB... proposal to extend the Office of Management and Budget's (OMB) approval of the Conflict of Interest (COI) and Disclosure Form which is used to determine whether or not a conflict of interest exists for a...

  1. 75 FR 57779 - Science Advisory Board Staff Office; Notification of a Public Meeting of the SAB Dioxin Review Panel

    Science.gov (United States)

    2010-09-22

    ... a Public Meeting of the SAB Dioxin Review Panel AGENCY: Environmental Protection Agency (EPA...) Staff Office announces a public meeting of the SAB Dioxin Review Panel to continue its review of EPA's Reanalysis of Key Issues Related to Dioxin Toxicity and Response to NAS Comments, External Review Draft...

  2. What can we learn on public accountability from non-health disciplines: a meta-narrative review.

    Science.gov (United States)

    Van Belle, Sara; Mayhew, Susannah H

    2016-07-07

    In health, accountability has since long been acknowledged as a central issue, but it remains an elusive concept. The literature on accountability spans various disciplines and research traditions, with differing interpretations. There has been little transfer of ideas and concepts from other disciplines to public health and global health. In the frame of a study of accountability of (international) non-governmental organisations in local health systems, we carried out a meta-narrative review to address this gap. Our research questions were: (1) What are the main approaches to accountability in the selected research traditions? (2) How is accountability defined? (3) Which current accountability approaches are relevant for the organisation and regulation of local health systems and its multiple actors? The search covered peer-reviewed journals, monographs and readers published between 1992 and 2012 from political science, public administration, organisational sociology, ethics and development studies. 34 papers were selected and analysed. Our review confirms the wide range of approaches to the conceptualisation of accountability. The definition of accountability used by the authors allows the categorisation of these approaches into four groups: the institutionalist, rights-based, individual choice and collective action group. These four approaches can be considered to be complementary. We argue that in order to effectively achieve public accountability, accountability strategies are to be complementary and synergistic. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://www.bmj.com/company/products-services/rights-and-licensing/

  3. Continuing professional development and social accountability: a review of the literature.

    Science.gov (United States)

    Fleet, Lisa J; Kirby, Fran; Cutler, Sarah; Dunikowski, Lynn; Nasmith, Louise; Shaughnessy, Rita

    2008-01-01

    The idea that health professionals should be accountable to the society they serve is not a new concept and by the 1990 s, the continuing professional development (CPD) of health professionals was being seen as one way in which Canadians' level of health could be improved. The public was, and is still today, increasingly demanding a system that is more responsive to regional and community needs. As a result, there is a need for more health professional education at all stages of the education continuum - undergraduate, postgraduate, and continuing professional development - that meets the health and social needs of the populations being served. The trend is now towards 'socially accountable' health care, meaning that the broader context of CPD must also include the personal, social, and political aspects of health care and as such, involve a widening of accountability to patients, the community, managers and policymakers. CPD planning must take into account local and national priorities as well as personal learning needs. However, the definition of social accountability and the stages at which it is addressed is sometimes vague and this added to the difficulty of identifying relevant studies in the literature. Nonetheless, there were some "best practices" evident via Canadian and American studies which focused on models of socially accountable CPD, as well as examples of interdisciplinary collaboration in Canada, the United States, Australia, Great Britain, and the United Arab Emirates. However, there is a definite need for increased research and publication of such "best practice" initiatives. There is also a need for Canadian health professional schools to facilitate this process by sharing their experiences and resources if possible. An extensive literature review was conducted between January and March 2004. Due to time constraints, it was limited to articles written in the English language. The databases/sources utilized included: Medline (now known as Pubmed

  4. Report of Special Review Group, Office of Inspection and Enforcement, on lessons learned from Three Mile Island

    International Nuclear Information System (INIS)

    1979-12-01

    The IE Special Review Group (SRG) was constituted by V. Stello, Jr., Director, Office of Inspection and Enforcement (IE), in a memorandum to IE Management dated July 12, 1979, to review the lessons learned from the Three Mile Island (TMI) Accident. This memorandum is enclosed as Appendix A to this report. The members of SRG were selected on the basis of their qualifications and experience in IE. SRG members were selected mainly from Regional Offices. Several of the members had been assigned to Three Mile Island following the accident. Several members had been assigned to the Incident Response Center in NRC Headquarters following the accident. Several other members had no direct involvement in responding to the accident. SRG was divided into two groups, one to review the preventive aspects and one to review the responsive aspects. This action was taken so that the qualifications of individual SRG members could be utilized most efficiently across the spectrum of matters considered. Although for the most part the two groups worked separately, each member of SRG has reviewed the entire report and concurs in its contents

  5. 75 FR 56998 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2010-09-17

    ... its expert judgment about consumer behavior, perceptions, and similar information related to consumer... CONSUMER PRODUCT SAFETY COMMISSION [Docket No. CPSC-2010-0046] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment Request; Consumer Focus Groups...

  6. 76 FR 37375 - Meeting of the Public Safety Officer Medal of Valor Review Board

    Science.gov (United States)

    2011-06-27

    ... INFORMATION: The Public Safety Officer Medal of Valor Review Board carries out those advisory functions... who wish to participate must register at least seven (7) days in advance of the meeting/conference... registration. Anyone requiring special accommodations should contact Mr. Joy at least seven (7) days in advance...

  7. 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 ...

  8. Management review of nuclear material control and accounting systems

    International Nuclear Information System (INIS)

    1975-06-01

    Section 70.58, ''Fundamental Nuclear Material Controls,'' of 10 CFR Part 70, ''Special Nuclear Materials,'' requires, in paragraph 70.58(c), that certain licensees authorized to possess more than one effective kilogram of special nuclear material establish a management system to provide for the development, revision, implementation, and enforcement of nuclear material control and accounting procedures. Such a system must provide for a review of the nuclear material control system at least every 12 months. This guide describes the purpose and scope, personnel qualifications, depth of detail, and procedures that are acceptable to the NRC staff for the management review of nuclear material control systems required under paragraph 70.58(c) of 10 CFR Part 70. (U.S.)

  9. 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 ...

  10. 75 FR 30859 - Meeting of the Public Safety Officer Medal of Valor Review Board

    Science.gov (United States)

    2010-06-02

    ... INFORMATION: The Public Safety Officer Medal of Valor Review Board carries out those advisory functions... participate must register at least seven (7) days in advance of the meeting/conference call by contacting Mr.... Anyone requiring special accommodations should contact Mr. Joy at least seven (7) days in advance of the...

  11. Office of the Chief Financial Officer Annual Report 2010

    Energy Technology Data Exchange (ETDEWEB)

    Fernandez, Jeffrey

    2010-12-20

    In March, a review team consisting of CFOs from other national laboratories, industry, and members of the University of California Office of the President (UCOP) convened for three days to conduct a comprehensive peer review of the OCFO. This was the first time in almost a decade that the financial operations of the Laboratory had been reviewed. The Committee relayed their observations on our strengths, and their very thoughtful recommendations for improvement, which we are actively pursuing. These improvements, when implemented, will benefit the entire Laboratory for many years to come. The complete report is available on the OCFO website (www.lbl.gov/Workplace/CFO). In August, the senior management team of the OCFO participated in a strategic planning retreat. The purpose of the two and a half day exercise was, of course, to update our strategic plan, but instead of spending days developing a written document, we enlisted the expertise of a seasoned journalist who also happens to be a very talented graphic artist. He listened carefully to our ideas and committed them to a visual roadmap. All members of the OCFO, Business Managers, and the Laboratory Leadership Team reviewed this draft roadmap. By having a completely visual strategic plan that is posted widely throughout the OCFO, all employees can easily see and identify with the goals that we are all working towards. FY2010 was an extraordinary year. The Laboratory welcomed its seventh Director, Dr. Paul Alivisatos, who wasted no time communicating his vision and priorities for Berkeley Lab. They include five very ambitious initiatives: Carbon Cycle 2.0, The Next Generation Light Source, a Safe and Efficient Lab, Building Community, and Space. In response, the Office of the Chief Financial Officer (OCFO) developed twelve specific initiatives that align completely with these five priorities. We will be very focused on these in the coming fiscal year, but for now, let's review what happened in FY2010. FY2010

  12. 78 FR 6822 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2013-01-31

    ... business and will help prospective applicants understand what they need to do to meet the small business...] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment... Fee Small Business Qualification and Certification AGENCY: Food and Drug Administration, HHS. ACTION...

  13. 75 FR 2874 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2010-01-19

    ... will help prospective applicants understand what they need to do to meet the small business criteria...] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment... Small Business Qualification and Certification AGENCY: Food and Drug Administration, HHS. ACTION: Notice...

  14. 75 FR 52753 - Agency Recordkeeping/Reporting Requirements Under Emergency Review by the Office of Management...

    Science.gov (United States)

    2010-08-27

    ... therefore submitting a revised data collection form for emergency clearance. The definition of subsidized... Recordkeeping/Reporting Requirements Under Emergency Review by the Office of Management and Budget (OMB) Title: TANF Emergency Fund Subsidized Employment Report, Form OFA- 200. OMB No.: New Collection. Description...

  15. 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...

  16. Improving social accountability processes in the health sector in sub-Saharan Africa: a systematic review.

    Science.gov (United States)

    Danhoundo, Georges; Nasiri, Khalidha; Wiktorowicz, Mary E

    2018-04-13

    Social accountability is a participatory process in which citizens are engaged to hold politicians, policy makers and public officials accountable for the services that they provide. In the Fifteenth Ordinary Session of the Assembly of the African Union, African leaders recognized the need for strong, decentralized health programs with linkages to civil society and private sector entities, full community participation in program design and implementation, and adaptive approaches to local political, socio-cultural and administrative environments. Despite the increasing use of social accountability, there is limited evidence on how it has been used in the health sector. The objective of this systematic review was to identify the conditions that facilitate effective social accountability in sub-Saharan Africa. Electronic databases (MEDLINE, PsycINFO, Sociological Abstracts, Social Sciences Abstracts) were searched for relevant articles published between 2000 and August 2017. Studies were eligible for inclusion if they were peer-reviewed English language publications describing a social accountability intervention in sub-Saharan Africa. Qualitative and quantitative study designs were eligible. Fourteen relevant studies were included in the review. The findings indicate that effective social accountability interventions involve leveraging partnerships and building coalitions; being context-appropriate; integrating data and information collection and analysis; clearly defined roles, standards, and responsibilities of leaders; and meaningful citizen engagement. Health system barriers, corruption, fear of reprisal, and limited funding appear to be major challenges to effective social accountability interventions. Although global accountability standards play an important guiding role, the successful implementation of global health initiatives depend on national contexts.

  17. ATLAS Review Office

    CERN Multimedia

    Szeless, B

    The ATLAS internal reviews, be it the mandatory Production Readiness Reviews, the now newly installed Production Advancement Reviews, or the more and more requested different Design Reviews, have become a part of our ATLAS culture over the past years. The Activity Systems Status Overviews are, for the time being, a one in time event and should be held for each system as soon as possible to have some meaning. There seems to a consensus that the reviews have become a useful project tool for the ATLAS management but even more so for the sub-systems themselves making achievements as well as possible shortcomings visible. One other recognized byproduct is the increasing cross talk between the systems, a very important ingredient to make profit all the systems from the large collective knowledge we dispose of in ATLAS. In the last two months, the first two PARs were organized for the MDT End Caps and the TRT Barrel Modules, both part of the US contribution to the ATLAS Project. Furthermore several different design...

  18. 76 FR 29746 - Science Advisory Board Staff Office Notification of a Public Meeting of the SAB Mercury Review Panel

    Science.gov (United States)

    2011-05-23

    ... Public Meeting of the SAB Mercury Review Panel AGENCY: Environmental Protection Agency (EPA). ACTION... Office announces a public meeting of the SAB Mercury Review Panel. DATES: The meeting will be held on... FACA and EPA policy, notice is hereby given that the SAB Mercury Review Panel will hold a public...

  19. 75 FR 32473 - Agency Recordkeeping/Reporting Requirements Under Emergency Review by the Office of Management...

    Science.gov (United States)

    2010-06-08

    ... a TANF Emergency Fund award. The definition of subsidized employment used for this collection is the... Recordkeeping/Reporting Requirements Under Emergency Review by the Office of Management and Budget (OMB) Title: TANF Emergency Fund Subsidized Employment Report, Form OFA 200. OMB No.: New Collection. Description...

  20. Should office workers spend fewer hours at their computer? A systematic review of the literature

    NARCIS (Netherlands)

    IJmker, S.; Huysmans, M.A.; Blatter, B.M.; Beek, A.J. van der; Mechelen, W. van; Bongers, P.M.

    2007-01-01

    Worldwide, millions of office workers use a computer. Reports of adverse health effects due to computer use have received considerable media attention. This systematic review summarises the evidence for a relationship between the duration of work time spent using the computer and the incidence of

  1. 76 FR 35448 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2011-06-17

    ...] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment... Protection Act of 1996, which amended the Federal Insecticide, Fungicide, and Rodenticide Act (FIFRA) and the...: Table 1--Estimated Annual Reporting Burden \\1\\ Number of Average burden Activity Number of responses per...

  2. GLOBAL FINANCIAL CRISIS n#8211; AN ACCOUNTING LITERATURE REVIEW AND OVERVIEW

    Directory of Open Access Journals (Sweden)

    Toman Cristina

    2012-07-01

    Full Text Available Reflecting the magnitude of n#8220;financial crisisn#8221; in 2008, some academics started examining causal relationships between accounting and the crisis. The purpose of this article is to review the current state of academic research articles related to the global financial crisis that are published in ScienceDirect, Springerlink, Emerald and SSRN databases, in order to identify the trends and researchersn#8217; contributions and to analyze the interplay between the global financial crisis and the accounting. Although there are lots of articles about the current financial crisis, the number of academic articles that examine the relationship between accounting and the crisis are still few, but the research questions are increasing, more and more researchers becoming interested in this topic.

  3. 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...

  4. 78 FR 62638 - Agency Recordkeeping/Reporting Requirements Under Emergency Review by the Office of Management...

    Science.gov (United States)

    2013-10-22

    ... DEPARTMENT OF HEALTH AND HUMAN SERVICES Administration for Children and Families Agency Recordkeeping/Reporting Requirements Under Emergency Review by the Office of Management and Budget (OMB) Title: Low Income Home Energy Assistance Program (LIHEAP) Grantee Needs Assessment. OMB No.: New Collection. Description: This information collection is a...

  5. 76 FR 51986 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2011-08-19

    ... distributor of a dietary supplement containing an NDI, or of an NDI, to submit to the Office of Nutrition...-text scientific journal articles and obtaining legal review of NDI notifications. (Response) FDA... summarize information for NDI notifications, paying for full-text scientific journal articles and obtaining...

  6. 76 FR 39880 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2011-07-07

    ... resulted in an NAI decision, FDA estimates that 1,378 of the facilities certified under ISO 13485:2003 by...] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment... ISO 13485:2003 Voluntary Audit Report Submission Program AGENCY: Food and Drug Administration, HHS...

  7. 76 FR 71039 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2011-11-16

    ... Management, Food and Drug Administration, 1350 Piccard Dr., PI50-400B, Rockville, MD 20850, (301) 796-7651... DEPARTMENT OF HEALTH AND HUMAN SERVICES Food and Drug Administration [Docket No. FDA-2011-N-0555] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment...

  8. 76 FR 28043 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2011-05-13

    ... Management, Food and Drug Administration, 1350 Piccard Dr., PI50-400B, Rockville, MD 20850, 301-796-3794... DEPARTMENT OF HEALTH AND HUMAN SERVICES Food and Drug Administration [Docket No. FDA-2011-N-0015] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment...

  9. 76 FR 40374 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2011-07-08

    ... Information Management, Food and Drug Administration, 1350 Piccard Dr., PI50-400B, Rockville, MD 20850, 301... DEPARTMENT OF HEALTH AND HUMAN SERVICES Food and Drug Administration [Docket No. FDA-2011-N-0237] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment...

  10. 77 FR 38303 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2012-06-27

    ... Information Management, Food and Drug Administration, 1350 Piccard Dr., PI50-400B, Rockville, MD 20850, 301... DEPARTMENT OF HEALTH AND HUMAN SERVICES Food and Drug Administration [Docket No. FDA-2012-N-0253] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment...

  11. 76 FR 27328 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2011-05-11

    ... Management, Food and Drug Administration, 1350 Piccard Dr., PI50-400B, Rockville, MD 20850, 301-796-3792... DEPARTMENT OF HEALTH AND HUMAN SERVICES Food and Drug Administration [Docket No. FDA-2011-N-0042] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment...

  12. 76 FR 11786 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2011-03-03

    ... Management, Food and Drug Administration, 1350 Piccard Dr., PI50-400B, Rockville, MD 20850, 301-796-3792... DEPARTMENT OF HEALTH AND HUMAN SERVICES Food and Drug Administration [Docket No. FDA-2010-N-0583] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment...

  13. 76 FR 59139 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2011-09-23

    ... Information Management, Food and Drug Administration, 1350 Piccard Dr., PI50-400B, Rockville, MD 20850, 301... DEPARTMENT OF HEALTH AND HUMAN SERVICES Food and Drug Administration [Docket No. FDA-2011-N-0481] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment...

  14. 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...

  15. Natural Resources Accounting and Sustainable Development: The ...

    African Journals Online (AJOL)

    gold

    2012-07-26

    Jul 26, 2012 ... Development: The Challenge to Economics and Accounting ... The United Nations Statistical Office published a system of national account .... environment in national accounts provides information on the use of natural .... environmental impact and aspects of an organization, including implications for cash ...

  16. 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...

  17. 8 CFR 1003.9 - Office of the Chief Immigration Judge.

    Science.gov (United States)

    2010-01-01

    ... 8 Aliens and Nationality 1 2010-01-01 2010-01-01 false Office of the Chief Immigration Judge. 1003.9 Section 1003.9 Aliens and Nationality EXECUTIVE OFFICE FOR IMMIGRATION REVIEW, DEPARTMENT OF JUSTICE GENERAL PROVISIONS EXECUTIVE OFFICE FOR IMMIGRATION REVIEW Office of the Chief Immigration Judge...

  18. 77 FR 72353 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2012-12-05

    ... Management, Food and Drug Administration, 1350 Piccard Dr., PI50-400B, Rockville, MD 20850, 301-796-7726, Ila... DEPARTMENT OF HEALTH AND HUMAN SERVICES Food and Drug Administration [Docket No. FDA-2012-N-0813] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment...

  19. Accounting for imperfect detection in ecology: a quantitative review.

    Science.gov (United States)

    Kellner, Kenneth F; Swihart, Robert K

    2014-01-01

    Detection in studies of species abundance and distribution is often imperfect. Assuming perfect detection introduces bias into estimation that can weaken inference upon which understanding and policy are based. Despite availability of numerous methods designed to address this assumption, many refereed papers in ecology fail to account for non-detection error. We conducted a quantitative literature review of 537 ecological articles to measure the degree to which studies of different taxa, at various scales, and over time have accounted for imperfect detection. Overall, just 23% of articles accounted for imperfect detection. The probability that an article incorporated imperfect detection increased with time and varied among taxa studied; studies of vertebrates were more likely to incorporate imperfect detection. Among articles that reported detection probability, 70% contained per-survey estimates of detection that were less than 0.5. For articles in which constancy of detection was tested, 86% reported significant variation. We hope that our findings prompt more ecologists to consider carefully the detection process when designing studies and analyzing results, especially for sub-disciplines where incorporation of imperfect detection in study design and analysis so far has been lacking.

  20. Sermaye Hesabı Liberalizasyonu : Teorik Bir İnceleme = Capital Account Liberalization : a Theoretical Review

    Directory of Open Access Journals (Sweden)

    Turgut Türsoy

    2008-06-01

    Full Text Available This paper surveys the theoretical principals of the capital account liberalization and evaluate the literature on the effects of capital account openness on economic growth. Following the evaluation of literature, various measurements of capital account liberalization are discussed. After reviewing various measurements it can be seen that most countries have, to a great extend, opened their accounts to capital flows. But this paper shows that the empirical studies failed to provide evidence that there is a strong and prominent effect of capital account liberalization on economic growth. Despite the empirical studies, experimental studies analyzing the developments after liberalization in countries found that opening the capital account has an important effect on GDP.

  1. 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...

  2. Accounting for ecosystem services in life cycle assessment, Part I: a critical review.

    Science.gov (United States)

    Zhang, Yi; Singh, Shweta; Bakshi, Bhavik R

    2010-04-01

    If life cycle oriented methods are to encourage sustainable development, they must account for the role of ecosystem goods and services, since these form the basis of planetary activities and human well-being. This article reviews methods that are relevant to accounting for the role of nature and that could be integrated into life cycle oriented approaches. These include methods developed by ecologists for quantifying ecosystem services, by ecological economists for monetary valuation, and life cycle methods such as conventional life cycle assessment, thermodynamic methods for resource accounting such as exergy and emergy analysis, variations of the ecological footprint approach, and human appropriation of net primary productivity. Each approach has its strengths: economic methods are able to quantify the value of cultural services; LCA considers emissions and assesses their impact; emergy accounts for supporting services in terms of cumulative exergy; and ecological footprint is intuitively appealing and considers biocapacity. However, no method is able to consider all the ecosystem services, often due to the desire to aggregate all resources in terms of a single unit. This review shows that comprehensive accounting for ecosystem services in LCA requires greater integration among existing methods, hierarchical schemes for interpreting results via multiple levels of aggregation, and greater understanding of the role of ecosystems in supporting human activities. These present many research opportunities that must be addressed to meet the challenges of sustainability.

  3. 76 FR 23630 - Office of New Reactors; Proposed Revision 2 to Standard Review Plan, Section 1.0 on Introduction...

    Science.gov (United States)

    2011-04-27

    ... Standard Review Plan, Section 1.0 on Introduction and Interfaces AGENCY: Nuclear Regulatory Commission (NRC... Revision 2 to Standard Review Plan (SRP), Section 1.0, ``Introduction and Interfaces'' (Agencywide Documents Access and Management System (ADAMS) Accession No. ML110110573). The Office of New Reactors (NRO...

  4. A review of the pathophysiology, diagnosis, and management of allergic reactions in the dental office.

    Science.gov (United States)

    Rochford, Christopher; Milles, Maano

    2011-02-01

    Since more than 50 million people in the United States have allergies, knowledge of the management of allergic reactions in the dental office is extremely important. Appropriate care may range from a simple referral to a primary care physician to lifesaving measures implemented during acute anaphylactic reactions. The authors present a basic review of the pathophysiology of allergic reactions and provide information detailing the diagnosis and management of allergic reactions that may be encountered in the dental office. Utilizing this information, the dental practitioner and ancillary staff will have a thorough understanding of allergic reactions and be prepared to successfully identify and treat these reactions.

  5. Environmental auditing and the role of the accountancy profession: a literature review.

    Science.gov (United States)

    de Moor, Philippe; de Beelde, Ignace

    2005-08-01

    This review of the literature on environmental auditing and the potential role of accountants distinguishes between compliance audits and audits of the environmental management system. After an extensive introduction to the concept, this review focuses on the similarities and differences between an environmental audit and a financial statement audit. The general approach to both types of audits is similar, except that environmental audits are largely unregulated. Both audits place an emphasis on the evaluation of control systems, which is an argument in favor of external auditors playing a role in environmental audits. Another argument for including external accountants is their code of ethics. However, these professionals seem to be reluctant to enter the field of environmental auditing. It is argued that this reluctance is because of a lack of generally accepted principles for conducting environmental audits. If external accountants are engaged in environmental auditing, they should be part of multidisciplinary teams that also include scientists and engineers to avoid a too strong focus on procedures. Rather than treating these audits as totally different, it is proposed that there be a move towards integrated, or even universal, audits.

  6. 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...

  7. 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...

  8. 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....

  9. 76 FR 8741 - National Toxicology Program (NTP): Office of Liaison, Policy, and Review; Availability of Draft...

    Science.gov (United States)

    2011-02-15

    ... DEPARTMENT OF HEALTH AND HUMAN SERVICES National Toxicology Program (NTP): Office of Liaison... Materials The agenda topic is the peer review of the findings and conclusions of draft NTP TRs of toxicology... advisory committees. Dated: February 3, 2011. John R. Bucher, Associate Director, National Toxicology...

  10. 77 FR 56824 - Notice of Submission for OMB Review; Office of Special Education and Rehabilitative Services...

    Science.gov (United States)

    2012-09-14

    ... DEPARTMENT OF EDUCATION Notice of Submission for OMB Review; Office of Special Education and... Education, 400 Maryland Avenue SW., LBJ, Washington, DC 20202-4537. Copies of the proposed information... Education, 400 Maryland Avenue SW., LBJ, Washington, DC 20202-4537. Requests may also be electronically...

  11. 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.

  12. Ergonomics in the office environment

    Science.gov (United States)

    Courtney, Theodore K.

    1993-01-01

    Perhaps the four most popular 'ergonomic' office culprits are: (1) the computer or visual display terminal (VDT); (2) the office chair; (3) the workstation; and (4) other automated equipment such as the facsimile machine, photocopier, etc. Among the ergonomics issues in the office environment are visual fatigue, musculoskeletal disorders, and radiation/electromagnetic (VLF,ELF) field exposure from VDT's. We address each of these in turn and then review some regulatory considerations regarding such stressors in the office and general industrial environment.

  13. Endotoxin levels and contribution factors of endotoxins in resident, school, and office environments - A review

    Science.gov (United States)

    Salonen, Heidi; Duchaine, Caroline; Létourneau, Valérie; Mazaheri, Mandana; Laitinen, Sirpa; Clifford, Sam; Mikkola, Raimo; Lappalainen, Sanna; Reijula, Kari; Morawska, Lidia

    2016-10-01

    As endotoxin exposure has known effects on human health, it is important to know the generally existing levels of endotoxins as well as their contributing factors. This work reviews current knowledge on the endotoxin loads in settled floor dust, concentrations of endotoxins in indoor air, and different environmental factors potentially affecting endotoxin levels. The literature review consists of peer-reviewed manuscripts located using Google and PubMed, with search terms based on individual words and combinations. References from relevant articles have also been searched. Analysis of the data showed that in residential, school, and office environments, the mean endotoxin loads in settled floor dust varied between 660 and 107,000 EU/m2, 2180 and 48,000 EU/m2, and 2700 and 12,890 EU/m2, respectively. Correspondingly, the mean endotoxin concentrations in indoor air varied between 0.04 and 1610 EU/m3 in residences, and 0.07 and 9.30 EU/m3 in schools and offices. There is strong scientific evidence indicating that age of houses (or housing unit year category), cleaning, farm or rural living, flooring materials (the presence of carpets), number of occupants, the presence of dogs or cats indoors, and relative humidity affect endotoxin loads in settled floor dust. The presence of pets (especially dogs) was extremely strongly associated with endotoxin concentrations in indoor air. However, as reviewed articles show inconsistency, additional studies on these and other possible predicting factors are needed.

  14. 77 FR 64819 - New Agency Information Collection Activity Under OMB Review: Office of Law Enforcement/Federal...

    Science.gov (United States)

    2012-10-23

    ...This notice announces that the Transportation Security Administration (TSA) has forwarded the new Information Collection Request (ICR) abstracted below to the Office of Management and Budget (OMB) for review and approval under the Paperwork Reduction Act (PRA). The ICR describes the nature of the information collection and its expected burden. TSA published a Federal Register notice, with a 60-day comment period soliciting comments, of the following collection of information on June 20, 2012, 77 FR 37062. The collection involves the reimbursement of expenses incurred by airport operators for the provision of law enforcement officers (LEOs) to support airport security checkpoint screening.

  15. Annual report and accounts 1991/92

    International Nuclear Information System (INIS)

    1992-01-01

    The primary objective of British Nuclear Fuels plc (BNFL) is to supply a safe and efficient nuclear fuel cycle service. Springfields near Preston is the site of our fuel manufacturing operations, while Capenhurst near Chester is responsible for uranium enrichment. We reprocess irradiated nuclear fuel at Sellafield in West Cumbria, the site also of our multi-million pound investment programme which includes the Thermal Oxide Reprocessing Plant (THORP) and a range of facilities for the treatment and storage of waste produced during reprocessing operations. We also operate two nuclear power stations -Calder Hall on the Sellafield site and Chapelcross in Southern Scotland. Risley in Cheshire is the focus for our engineering design activities and the Company's Central Services Unit. The Head Office is also based at Risley. Fuel cycle services associated with the production of nuclear-generated electricity accounts for around 90% of our work. The report includes the chairman's review of the year, the Chief Executive's Report and summaries of the activities of the UK Group, International Group, Engineering Group and the Central Services Unit. The accounts are presented. (author)

  16. 75 FR 29588 - Office of New Reactors: Proposed NUREG-0800; Standard Review Plan Section 13.6.6, Draft Revision...

    Science.gov (United States)

    2010-05-26

    ...; Standard Review Plan Section 13.6.6, Draft Revision 0 on Cyber Security Plan AGENCY: Nuclear Regulatory... Plants,'' on a proposed Standard Review Plan (SRP) Section 13.6.6 on ``Cyber Security Plan'' (Agencywide Documents Access and Management System (ADAMS) Accession No. ML093560837). The Office of Nuclear Security...

  17. 43 CFR 4.1116 - Status of notices of violation and orders of cessation pending review by the Office of Hearings...

    Science.gov (United States)

    2010-10-01

    ... 43 Public Lands: Interior 1 2010-10-01 2010-10-01 false Status of notices of violation and orders of cessation pending review by the Office of Hearings and Appeals. 4.1116 Section 4.1116 Public Lands: Interior Office of the Secretary of the Interior DEPARTMENT HEARINGS AND APPEALS PROCEDURES Special Rules Applicable to Surface Coal Mining...

  18. 75 FR 26757 - National Toxicology Program (NTP); Office of Liaison, Policy and Review; Meeting of the...

    Science.gov (United States)

    2010-05-12

    ... DEPARTMENT OF HEALTH AND HUMAN SERVICES National Toxicology Program (NTP); Office of Liaison, Policy and Review; Meeting of the Scientific Advisory Committee on Alternative Toxicological Methods... Director, National Toxicology Program. [FR Doc. 2010-11318 Filed 5-11-10; 8:45 am] BILLING CODE 4140-01-P ...

  19. 76 FR 72712 - Agency Emergency Processing Under the Office of Management and Budget Review; Submission for...

    Science.gov (United States)

    2011-11-25

    ... Management and Budget Review; Comment Request; Food and Drug Administration Food Safety Modernization Act...., Office of Information Management, Food and Drug Administration, 1350 Piccard Dr., PI50-400B, Rockville... DEPARTMENT OF HEALTH AND HUMAN SERVICES Food and Drug Administration [Docket No. FDA-2011-N-0841...

  20. 77 FR 24187 - Notice of Submission for OMB Review; Office of Elementary and Secondary Education; State...

    Science.gov (United States)

    2012-04-23

    ... DEPARTMENT OF EDUCATION Notice of Submission for OMB Review; Office of Elementary and Secondary Education; State Educational Agency Local Educational Agency, and School Data Collection and Reporting Under the Elementary and Secondary Education Act of 1965 (ESEA), Title I, Part A SUMMARY: Title I, Part A of...

  1. 77 FR 34942 - Notice of Submission for OMB Review; Office of Special Education and Rehabilitative Services...

    Science.gov (United States)

    2012-06-12

    ... DEPARTMENT OF EDUCATION Notice of Submission for OMB Review; Office of Special Education and Rehabilitative Services; Annual State Application Under Part B of the Individuals With Disabilities Education Act SUMMARY: In accordance with Part B of the Individuals with Disabilities Education Act (IDEA) (20 U.S.C...

  2. 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...

  3. 76 FR 70470 - Extension of Agency Information Collection Activity Under OMB Review: Law Enforcement Officer...

    Science.gov (United States)

    2011-11-14

    ...This notice announces that the Transportation Security Administration (TSA) has forwarded the Information Collection Request (ICR), Office of Management and Budget (OMB) control number 1652-0034, abstracted below to OMB for review and approval of an extension of the currently approved collection under the Paperwork Reduction Act (PRA). The ICR describes the nature of the information collection and its expected burden. TSA published a Federal Register notice, with a 60-day comment period soliciting comments, of the following collection of information on August 10, 2011, 76 FR 49504. The collection involves TSA gathering information from Territorial, Tribal, Federal, municipal, county, state, and authorized railroad law enforcement agencies who have requested the Law Enforcement Officer (LEO) Flying Armed training course.

  4. Organizational stressors associated with job stress and burnout in correctional officers: a systematic review

    Directory of Open Access Journals (Sweden)

    Finney Caitlin

    2013-01-01

    Full Text Available Abstract Background In adult correctional facilities, correctional officers (COs are responsible for the safety and security of the facility in addition to aiding in offender rehabilitation and preventing recidivism. COs experience higher rates of job stress and burnout that stem from organizational stressors, leading to negative outcomes for not only the CO but the organization as well. Effective interventions could aim at targeting organizational stressors in order to reduce these negative outcomes as well as COs’ job stress and burnout. This paper fills a gap in the organizational stress literature among COs by systematically reviewing the relationship between organizational stressors and CO stress and burnout in adult correctional facilities. In doing so, the present review identifies areas that organizational interventions can target in order to reduce CO job stress and burnout. Methods A systematic search of the literature was conducted using Medline, PsycINFO, Criminal Justice Abstracts, and Sociological Abstracts. All retrieved articles were independently screened based on criteria developed a priori. All included articles underwent quality assessment. Organizational stressors were categorized according to Cooper and Marshall’s (1976 model of job stress. Results The systematic review yielded 8 studies that met all inclusion and quality assessment criteria. The five categories of organizational stressors among correctional officers are: stressors intrinsic to the job, role in the organization, rewards at work, supervisory relationships at work and the organizational structure and climate. The organizational structure and climate was demonstrated to have the most consistent relationship with CO job stress and burnout. Conclusions The results of this review indicate that the organizational structure and climate of correctional institutions has the most consistent relationship with COs’ job stress and burnout. Limitations of the

  5. 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. ...

  6. 75 FR 73085 - National Toxicology Program (NTP): Office of Liaison, Policy, and Review; Availability of Draft...

    Science.gov (United States)

    2010-11-29

    ... DEPARTMENT OF HEALTH AND HUMAN SERVICES National Toxicology Program (NTP): Office of Liaison... Materials The agenda topic is the peer review of the findings and conclusions of draft NTP TRs of toxicology.... Bucher, Associate Director, National Toxicology Program. [FR Doc. 2010-29945 Filed 11-26-10; 8:45 am...

  7. 77 FR 27746 - Notice of Submission for OMB Review; Office of Special Education and Rehabilitative Services...

    Science.gov (United States)

    2012-05-11

    ... DEPARTMENT OF EDUCATION Notice of Submission for OMB Review; Office of Special Education and... mailed to [email protected] or mailed to U.S. Department of Education, 400 Maryland Avenue SW., LBJ... for information should be addressed to U.S. Department of Education, 400 Maryland Avenue SW., LBJ...

  8. 75 FR 63438 - Submission for OMB Review; Comment Request

    Science.gov (United States)

    2010-10-15

    ... DEPARTMENT OF COMMERCE Submission for OMB Review; Comment Request The Department of Commerce will... persons to participate in the development of such plans, and (b) which take into account the social and... writing Diana Hynek, Departmental Paperwork Clearance Officer, (202) 482-0266, Department of Commerce...

  9. Department of Education Revives Civil Rights Office

    Science.gov (United States)

    Finkel, Ed

    2010-01-01

    This article reports on the mission of the Office for Civil Rights in the U.S. Department of Education to ensure equal access to education through compliance reviews. The Office hopes to use these reviews to provide technical assistance to help districts improve their performance. In late March, the Los Angeles Unified School District became the…

  10. 76 FR 25343 - Information Collection Being Submitted for Review and Approval to the Office of Management and...

    Science.gov (United States)

    2011-05-04

    ... Informational Tariffs, and 64.710 Operator Services for Prison Inmate Phones. Total Annual Burden: 205,023 hours... FEDERAL COMMUNICATIONS COMMISSION Information Collection Being Submitted for Review and Approval to the Office of Management and Budget (OMB) SUMMARY: The Federal Communications Commission, as part...

  11. 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...

  12. 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...

  13. Non-suicidal reasons for self-harm: A systematic review of self-reported accounts.

    Science.gov (United States)

    Edmondson, Amanda J; Brennan, Cathy A; House, Allan O

    2016-02-01

    Self-harm is a major public health problem yet current healthcare provision is widely regarded as inadequate. One of the barriers to effective healthcare is the lack of a clear understanding of the functions self-harm may serve for the individual. The aim of this review is to identify first-hand accounts of the reasons for self-harm from the individual's perspective. A systematic review of the literature reporting first-hand accounts of the reasons for self-harm other than intent to die. A thematic analysis and 'best fit' framework synthesis was undertaken to classify the responses. The most widely researched non-suicidal reasons for self-harm were dealing with distress and exerting interpersonal influence. However, many first-hand accounts included reasons such as self-validation, and self-harm to achieve a personal sense of mastery, which suggests individuals thought there were positive or adaptive functions of the act not based only on its social effects. Associations with different sub-population characteristics or with the method of harm were not available from most studies included in the analysis. Our review identified a number of themes that are relatively neglected in discussions about self-harm, which we summarised as self-harm as a positiveexperience and defining the self. These self-reported "positive" reasons may be important in understanding and responding especially to repeated acts of self-harm. Copyright © 2016 The Authors. Published by Elsevier B.V. All rights reserved.

  14. 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...

  15. 77 FR 21541 - Notice of Submission for OMB Review; Office of Innovation and Improvement; Transition to Teaching...

    Science.gov (United States)

    2012-04-10

    ... DEPARTMENT OF EDUCATION Notice of Submission for OMB Review; Office of Innovation and Improvement; Transition to Teaching Evaluation SUMMARY: The Transition to Teaching (TTT) grant program provides five- year... records. Title of Collection: Transition to Teaching Evaluation. OMB Control Number: 1855-0018. Type of...

  16. 77 FR 18797 - Notice of Submission for OMB Review; Office of Postsecondary Education; Child Care Access Means...

    Science.gov (United States)

    2012-03-28

    ... DEPARTMENT OF EDUCATION Notice of Submission for OMB Review; Office of Postsecondary Education; Child Care Access Means Parents in School Program Annual Performance Report Summary: This is a revision of the Child Care Access Means Parent In School Program (CCAMPIS) Annual Performance Report (APR...

  17. An Analysis of Naval Officer Accession Programs

    National Research Council Canada - National Science Library

    Lehner, William D

    2008-01-01

    This thesis conducts an extensive literature review of prior studies on the three major commissioning programs for United States naval officers the United States Naval Academy, Naval Reserve Officers...

  18. 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...

  19. 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...

  20. DOE Office of Environmental Management, 2016 Year in Review

    Energy Technology Data Exchange (ETDEWEB)

    None

    2016-12-01

    2016 accomplishments and primary areas of focus for the Department of Energy's (DOE's) Office of Environmental Management and EM sites are presented. For DOE EM, these include Focusing on the Field, Teaming with Cleanup Partners, Developing New Technology, and Maximizing Cleanup Dollars. Major 2016 achievements are highlighted for EM, Richland Operations Office, Office of River Protection, Savannah River Site, Oak Ridge, Idaho, Waste Isolation Pilot Plant, Los Alamos, Portsmouth, Paducah, West Valley Demonstration Project, and the Nevada National Security Site,

  1. Evaluation of the 2014 Best Undergraduate Accounting Programs as Compared to the 2004 Top Undergraduate Accounting Programs

    Science.gov (United States)

    Moore, Paula Hearn; Griffin, Richard B.

    2017-01-01

    This paper describes and compares the profiles of the top accounting programs in the United States as identified by "U.S. News and World Report" in 2004 with the profiles of the top accounting programs in the United States as identified by the "Accounting Degree Review" in 2014. The "Accounting Degree Review"'s list…

  2. Accounting for multiple births in neonatal and perinatal trials: systematic review and case study.

    Science.gov (United States)

    Hibbs, Anna Maria; Black, Dennis; Palermo, Lisa; Cnaan, Avital; Luan, Xianqun; Truog, William E; Walsh, Michele C; Ballard, Roberta A

    2010-02-01

    To determine the prevalence in the neonatal literature of statistical approaches accounting for the unique clustering patterns of multiple births and to explore the sensitivity of an actual trial to several analytic approaches to multiples. A systematic review of recent perinatal trials assessed the prevalence of studies accounting for clustering of multiples. The Nitric Oxide to Prevent Chronic Lung Disease (NO CLD) trial served as a case study of the sensitivity of the outcome to several statistical strategies. We calculated odds ratios using nonclustered (logistic regression) and clustered (generalized estimating equations, multiple outputation) analyses. In the systematic review, most studies did not describe the random assignment of twins and did not account for clustering. Of those studies that did, exclusion of multiples and generalized estimating equations were the most common strategies. The NO CLD study included 84 infants with a sibling enrolled in the study. Multiples were more likely than singletons to be white and were born to older mothers (P accounted for clustering were statistically significant; analyses assuming independence were not. The statistical approach to multiples can influence the odds ratio and width of confidence intervals, thereby affecting the interpretation of a study outcome. A minority of perinatal studies address this issue. Copyright 2010 Mosby, Inc. All rights reserved.

  3. Audit Report on the Sacramento Army Depot Internal Review and Audit Compliance Office's "Audits of Warranties, Quality Deficiency Reports, and Reports of Discrepancies"

    National Research Council Canada - National Science Library

    1992-01-01

    The Sacramento Army Depot (SAAD) Internal Review and Audit Compliance Office (Internal Review) issued an audit report, "Audit of Warranties, Quality Deficiency Reports, and Reports of Discrepancies," on July 20, 1990...

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

    Science.gov (United States)

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

    2015-10-01

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

  5. 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...

  6. A Review of the Factors Associated with the Adoption of Accounting Information Systems in Gulf Countries.

    Science.gov (United States)

    Hammour, Hadal; Househ, Mowafa; Razzak, Hira Abdul

    2017-01-01

    This review attempts to elucidate the significance of accounting information systems within healthcare settings in the Gulf regions. Information and communication technologies (ICT) has provided accounting system the ability to help an organization use and develop computerized systems to record and track financial transactions. Accounting information systems, if well implemented, can permit healthcare sectors in the Gulf regions to produce reports that can support the decision making process. Additional abilities of an accounting information systems include faster processing, enriched accuracy, amplified functionality, and improved external reporting. Training of hospital staff can help in enhancing the use of accounting information systems in gulf hospitals.

  7. Tax Substitution and Accounting Firms: perceptions of the implementation process

    Directory of Open Access Journals (Sweden)

    Sergio Roberto da Silva

    2016-06-01

    Full Text Available The Accounting advisory services has been of great importance to the performance of Brazilian companies. The purpose of this research is to identify the experience that the accounting officer of external accounting advice obtained in the adoption of the ICMS tax substitution regime. The study sought to identify what were the main questions, which updates the actions of matter, the impact of the issue in accounting firms, if they had a work overload or not. The survey was conducted through multi case studies in a total of four cases of accounting firms. They were interviewed four managers / owners of accounting offices in the city of Guarulhos, Brazil. A research protocol applied to the four cases has been prepared. The result of the research was that accountants had difficulty with the systematic, calculating and filing of invoices where there was incidence of tax substitution.

  8. 5 CFR 250.202 - Office of Personnel Management responsibilities.

    Science.gov (United States)

    2010-01-01

    ... REGULATIONS PERSONNEL MANAGEMENT IN AGENCIES Strategic Human Capital Management § 250.202 Office of Personnel... to which human capital management strategies are integrated into agency strategic plans and..., managers and human resources officers accountable for efficient and effective human capital management, in...

  9. 76 FR 45796 - Information Collection Being Submitted to the Office of Management and Budget for Review and...

    Science.gov (United States)

    2011-08-01

    ... organizational structure, including the names of its executives, officers, partners, and board of directors; A... Control Number: 3060-1145. Title: Structure and Practices of the Video Relay Service Program, CG Docket No. 10-51. Form Number: N/A. Type of Review: Revision of a currently approved collection. Respondents...

  10. 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...

  11. Offices of Industrial Security International: A Review

    National Research Council Canada - National Science Library

    Sands, W

    1998-01-01

    The Defense Security Service (DSS), formerly the Defense Investigative Service (DIS), handles many of its overseas industrial security issues through its Offices of Industrial Security International...

  12. 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…

  13. Book Review : Social and Environmental Accounting

    OpenAIRE

    Lee C. Moerman

    2010-01-01

    This edited 4 volume set comprises a selection of published papers in the field of social and environmentalaccounting, and is the latest series of books to emerge from the Centre for Social and EnvironmentalAccounting Research (CSEAR) at the University of St Andrews, Scotland. The editors are: Rob Gray,Professor of Social and Environment Accounting and Director of CSEAR; Jan Bebbington, Professor ofAccounting and Sustainable Development and Director of the St Andrews Sustainability Institute;...

  14. 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....

  15. 75 FR 66766 - National Toxicology Program (NTP); Office of Liaison, Policy and Review; Meeting of the NTP Board...

    Science.gov (United States)

    2010-10-29

    ... DEPARTMENT OF HEALTH AND HUMAN SERVICES National Toxicology Program (NTP); Office of Liaison, Policy and Review; Meeting of the NTP Board of Scientific Counselors: Amended Notice AGENCY: National....gov ). Dated: October 21, 2010. John R. Bucher, Associate Director, National Toxicology Program. [FR...

  16. 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...

  17. Effects of Focus of Accounting Research on the Quality of Accounting Education in Malaysian Universities

    OpenAIRE

    Kabiru Isa Dandago; Nor Azlina Binti Shaari

    2013-01-01

    This paper reviews the impact of focus of research in accounting on the quality of accounting education in Malaysian Universities. Research in accounting is very important in Malaysian Universities, in particular, and the Malaysian tertiary educational institutions, in general, and it is expected that academic research in accounting would improve the quality of accounting education in the country. The study is mainly a literature review type, with some informal interviews conducted for confir...

  18. 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

  19. 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...

  20. 48 CFR 9904.414 - Cost accounting standard-cost of money as an element of the cost of facilities capital.

    Science.gov (United States)

    2010-10-01

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

  1. TQM and six sigma in accounting literature

    OpenAIRE

    Vieira, João Manuel Franco Coelho Gouveia

    2014-01-01

    This study is based on the investigation of the relation between management accounting, Total Quality Management and six sigma, in articles published in 5 of the most renowned accounting journals: Management Accounting Review; European Accounting Review; Accounting, Auditing and Accountability; Critical Perspectives on Accounting; and Accounting Organizations and Society. Despite the vast existent literature related to both management accounting and quality management, this investigation c...

  2. Domestic violence : evidence review.

    OpenAIRE

    Westmarland, Nicole; Thorlby, Katie; Wistow, Jane; Gadd, David

    2014-01-01

    While domestic violence is high on the public policy agenda in the UK, successive reviews have highlighted policing problems. A recent HMIC report found domestic violence is not policed at the same level as other offences and identified a catalogue of policing failures that have a long history of recurrence. With domestic violence accounting for around a large proportion of violent crime incidents reported to the police, and the majority of all female homicides (Office for National Statistics...

  3. In-office dental bleaching with light vs. without light: A systematic review and meta-analysis.

    Science.gov (United States)

    Maran, Bianca Medeiros; Burey, Adrieli; de Paris Matos, Thalita; Loguercio, Alessandro D; Reis, Alessandra

    2018-03-01

    A systematic review and meta-analysis were performed to answer the following research question: Does light-activated in-office vital bleaching have a greater whitening efficacy and higher tooth sensitivity (TS) in comparison with in-office vital bleaching without light when used in adults? Only randomized clinical trials (RCTs) involving adults who had in-office bleaching with and without light activation were included. Controlled vocabulary and keywords were used in a comprehensive search for titles and abstracts in PubMed, and this search was adapted for Scopus, Web of Science, LILACS, BBO, Cochrane Library, and SIGLE without restrictions in May 2016 and was updated in August 2017. IADR abstracts (1990-2016), unpublished- and ongoing-trial registries, dissertations, and theses were also searched. The risk-of-bias tool of the Cochrane Collaboration was used for quality assessment. The quality of the evidence was rated using the Grading of Recommendations: Assessment, Development, and Evaluation approach. Through the use of the random effects model, a meta-analysis with a subgroup analysis (low and high hydrogen peroxide concentration) was conducted for color change (ΔE*, ΔSGU) as well as the risk and intensity of TS. We retrieved 6663 articles, but after removing duplicates and non-relevant articles, only 21 RCTs remained. No significant difference in ΔE*, ΔSGU, and risk and intensity of TS was observed (p > .05). For ΔE and risk of TS, the quality of the evidence was graded as moderate whereas the evidence for ΔSGU and intensity of TS was graded as very low and low, respectively. Without considering variations in the protocols, the activation of in-office bleaching gel with light does not seem to improve color change or affect tooth sensitivity, regardless of the hydrogen peroxide concentration. (PROSPERO - CRD42016037630). Although it is commercially claimed that in-office bleaching associated with light improves and accelerates color change, this

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

    Science.gov (United States)

    Bentley, Melissa A; Eggerichs-Purcell, Jennifer J; Brown, William E; Wagoner, Robert; Gibson, Gregory C; Sahni, Ritu

    2013-01-01

    Since the inception of emergency medical services (EMS), individuals have assumed the role of "training officer" without a clear and concise description of the responsibilities inherent in this position. Furthermore, EMS system leaders rely heavily on these individuals to implement changes within an EMS system and to ensure the competency of practicing out-of-hospital professionals. The limited understanding of and research in training officer roles highlight the need for study in this area. Specific objectives of our study were to describe demographic and work-life characteristics of training officers, estimate the number of hours spent on specific training officer tasks in a typical week, and determine methods of training officer appointment and education received after appointment. This was a questionnaire-based cross-sectional census analysis of all training officers in the National Registry of Emergency Medical Technicians (NREMT) database. This questionnaire contained items related to demographics, work-life characteristics, and specific roles and responsibilities of training officers. Descriptive statistics, chi-square, and Mann-Whitney U tests were utilized to assess specific differences among training officers. Over 2,500 individuals responded to this questionnaire (2,528/4,956). The majority of the respondents were male (79.0%), held a full-time salaried position (64.9%), and were of nonminority status (93.4%). Individuals reported an overall median number of years worked in EMS of 19.0 (standard deviation [SD] = 8.7, range = 0-45) and a median of 4.0 years of serving as a training officer (SD = 5.1, range = 0-33), and planned to serve as a training officer for a median of 10.0 years (SD = 7.6, range = 0-50). The highest median numbers of hours spent on specific training officer tasks in a typical week were for providing patient care (median = 8.0, SD = 18.1); developing, delivering, and accounting for continuing education (median = 5.0, SD = 9

  5. Analysis of Minority Officer Recruiting in the U.S. Marine Corps

    Science.gov (United States)

    2011-03-01

    Selection Officer ( OSO ) ..........................11  b.  Officer Recruiting Impact on Minority Officer Accessions ..12  B.  LITERATURE REVIEW...Serve Data..............................................39  c.  Officer Selection Officer ( OSO ) Area of Operation Data .....41  2.  Phase 2 and Phase 3...School OSO Officer Selection Officer OSS Officer Selection Station PLC Platoon Leaders Course PW-QCP Propensity-Weighted Qualified Candidate

  6. 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...

  7. Development of a Movil Application for Check Over Office Hours of Tutors of the UNAD

    Directory of Open Access Journals (Sweden)

    Arellys Correa Rodríguez

    2013-06-01

    Full Text Available The following project shows the development of an application for Smartphone with Android 2.3 OS informative for students of the National Open University and Distance - UNAD.The application called Tutorario_UNAD allow students to easily know office hours of their tutors in CEAD through a simple search by course or tutor. This document describes the different stages that took place in the development of the application taking into account the scope and limitations of the project application review, analysis and design of it.

  8. 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.

  9. Review of Business-Class and First-Class Airfares Within the Office of the Inspector General of the Department of Defense

    National Research Council Canada - National Science Library

    2004-01-01

    We reviewed 20 transactions that were coded as business-class and first-class travel during the 2002 and 2003 calendar years for the Office of the Inspector General of the Department of Defense (OIG DoD...

  10. 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...

  11. 75 FR 71702 - Science Advisory Board Staff Office; Request for Nominations of Experts for Review of EPA's Draft...

    Science.gov (United States)

    2010-11-24

    ... men of all racial and ethnic groups. The EPA SAB Staff Office will acknowledge receipt of nominations...) absence of financial conflicts of interest; (d) absence of an appearance of a lack of impartiality; and (e... conflicts of interest will include a review of the ``Confidential Financial Disclosure Form for Special...

  12. Empirical tests of natural selection-based evolutionary accounts of ADHD: a systematic review.

    Science.gov (United States)

    Thagaard, Marthe S; Faraone, Stephen V; Sonuga-Barke, Edmund J; Østergaard, Søren D

    2016-10-01

    ADHD is a prevalent and highly heritable mental disorder associated with significant impairment, morbidity and increased rates of mortality. This combination of high prevalence and high morbidity/mortality seen in ADHD and other mental disorders presents a challenge to natural selection-based models of human evolution. Several hypotheses have been proposed in an attempt to resolve this apparent paradox. The aim of this study was to review the evidence for these hypotheses. We conducted a systematic review of the literature on empirical investigations of natural selection-based evolutionary accounts for ADHD in adherence with the PRISMA guideline. The PubMed, Embase, and PsycINFO databases were screened for relevant publications, by combining search terms covering evolution/selection with search terms covering ADHD. The search identified 790 records. Of these, 15 full-text articles were assessed for eligibility, and three were included in the review. Two of these reported on the evolution of the seven-repeat allele of the ADHD-associated dopamine receptor D4 gene, and one reported on the results of a simulation study of the effect of suggested ADHD-traits on group survival. The authors of the three studies interpreted their findings as favouring the notion that ADHD-traits may have been associated with increased fitness during human evolution. However, we argue that none of the three studies really tap into the core symptoms of ADHD, and that their conclusions therefore lack validity for the disorder. This review indicates that the natural selection-based accounts of ADHD have not been subjected to empirical test and therefore remain hypothetical.

  13. 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...

  14. A review of accounting research in internationalising journals in the South African region

    Directory of Open Access Journals (Sweden)

    Charl J. de Villiers

    2017-12-01

    Full Text Available Background: This study analyses the accounting research articles published by South African journals. Aim and setting: A review of accounting research in internationalising journals in the South African region that publish accounting research. Methods: The characteristics of accounting articles were analysed. Five journals were analysed, including the four internationalising journals, Investment Analysts Journal, Meditari Accountancy Research, South African Journal of Business Management, and South African Journal of Economic and Management Sciences and one local journal, South African Journal of Accounting Research (SAJAR. Results: The findings of this study will be of interest to journal editors, authors who would like their research to make an impact and be cited, as well as university research administrators and government higher education policy-makers. Conclusion: The analyses show that many of the highly cited articles have been published recently, boding well for the citation statistics of these journals in future and indicating some success in their efforts to internationalise. The citations of SAJAR lag behind the citations of the internationalising journals. Each journal publishes articles that cover different subject area(s. Within accounting research, accounting education and social and environmental accounting are popular areas of research, whereas taxation; the public sector; and management accounting are not well represented among published articles during 2015–2016 in these five journals. About half of all accounting articles claim their insights will contribute to the accounting literature, with much smaller percentages claiming to contribute to management, policy-making and practice. The most prolific authors and most prominent universities to some extent follow the most popular subject areas, with a social and environmental researcher, Warren Maroun, featuring strongly, and his university, the University of the

  15. 78 FR 30861 - Membership of the Office of the Secretary Performance Review Board

    Science.gov (United States)

    2013-05-23

    ... of Budget Lisa Casias, Director for Financial Management and Deputy Chief Financial Officer Office of... and Information Administration Leonard M. Bechtel, Chief Financial Officer and Director for... Theodore Constantine Johnston, Director, Office of White House Liaison Office of the Chief Financial...

  16. The impact of sit-stand office workstations on worker discomfort and productivity: a review.

    Science.gov (United States)

    Karakolis, Thomas; Callaghan, Jack P

    2014-05-01

    This review examines the effectiveness of sit-stand workstations at reducing worker discomfort without causing a decrease in productivity. Four databases were searched for studies on sit-stand workstations, and five selection criteria were used to identify appropriate articles. Fourteen articles were identified that met at least three of the five selection criteria. Seven of the identified studies reported either local, whole body or both local and whole body subjective discomfort scores. Six of these studies indicated implementing sit-stand workstations in an office environment led to lower levels of reported subjective discomfort (three of which were statistically significant). Therefore, this review concluded that sit-stand workstations are likely effective in reducing perceived discomfort. Eight of the identified studies reported a productivity outcome. Three of these studies reported an increase in productivity during sit-stand work, four reported no affect on productivity, and one reported mixed productivity results. Therefore, this review concluded that sit-stand workstations do not cause a decrease in productivity. Crown Copyright © 2013. Published by Elsevier Ltd. All rights reserved.

  17. 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

  18. 28 CFR 0.117 - Office of Chief Immigration Judge.

    Science.gov (United States)

    2010-07-01

    ... 28 Judicial Administration 1 2010-07-01 2010-07-01 false Office of Chief Immigration Judge. 0.117... Executive Office for Immigration Review § 0.117 Office of Chief Immigration Judge. The Chief Immigration Judge shall provide general supervision to the Immigration Judges in performance of their duties in...

  19. 8 CFR 336.2 - Hearing before an immigration officer.

    Science.gov (United States)

    2010-01-01

    ... 8 Aliens and Nationality 1 2010-01-01 2010-01-01 false Hearing before an immigration officer. 336... HEARINGS ON DENIALS OF APPLICATIONS FOR NATURALIZATION § 336.2 Hearing before an immigration officer. (a..., the Service shall schedule a review hearing before an immigration officer, within a reasonable period...

  20. Office workers' risk factors for the development of non-specific neck pain: a systematic review of prospective cohort studies

    NARCIS (Netherlands)

    Paksaichol, A.; Janwantanakul, P.; Purepong, N.; Pensri, P.; van der Beek, A.J.

    2012-01-01

    The purpose of this study was to systematically review prospective cohort studies to gain insights into risk factors for the development of non-specific neck pain in office workers as well as to assess the strength of evidence. Publications were systematically searched from 1980 - March 2011 in

  1. 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...

  2. 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)

  3. 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,…

  4. 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...

  5. Office Operative Hysteroscopy: An Update.

    Science.gov (United States)

    Salazar, Christina Alicia; Isaacson, Keith B

    2018-02-01

    Hysteroscopy is considered the gold standard for the evaluation of intracavitary pathology in both premenopausal and postmenopausal patients associated with abnormal uterine bleeding, as well as for the evaluation of infertile patients with suspected cavity abnormalities. Office-based operative hysteroscopy allows patients to resume activities immediately and successfully integrates clinical practice into a "see and treat" modality, avoiding the added risks of anesthesia and the inconvenience of the operating room. For 2017, the Centers for Medicare and Medicaid Services has provided a substantial increase in reimbursement for a select number of office-based hysteroscopic procedures. This review provides an update on the indications, equipment, and procedures for office hysteroscopy, as well as the management of complications that may arise within an office-based practice. Copyright © 2018. Published by Elsevier Inc.

  6. Factors affecting management accounting and control systems. A critical review of empirical studies

    Directory of Open Access Journals (Sweden)

    Joanna Dyczkowska

    2015-12-01

    Full Text Available Knowledge of management accounting & control systems and factors which may affect the design of such systems has become crucial due to emerging changes both in the external and internal business environment. Therefore it is necessary to conduct comprehensive, long-term basic research in order to prove previously formulated hypotheses in new conditions and fulfil the research gap. Based on critical review of empirical studies published in prestigious scientific journals this paper aims at validating the assumed hypotheses and at generalising research findings on impacts of various determinants on man-agement accounting & control systems. The predominant contingent factors include: type of strategy implemented, national culture, perceived environment uncertainty and integrated information system.

  7. 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, ...

  8. Achieving accountability through maternal death reviews in Nigeria: a process analysis.

    Science.gov (United States)

    de Kok, Bregje; Imamura, M; Kanguru, L; Owolabi, O; Okonofua, F; Hussein, J

    2017-10-01

    Maternal death reviews (MDRs) are part of the drive to increase accountability for maternal deaths and reduce their occurrence by identifying barriers to effective, quality care. However, conducting MDRs well is difficult; staff commitment and establishing a blame free environment are key challenges. By examining the communication strategies used in MDRs this study sought to understand how MDR members implement policy imperatives (e.g. 'no blame, no name') and manage the inevitable sensitivities of discussing a client's death in a multidisciplinary team. We observed and recorded four MDRs in Nigerian teaching hospitals and used conversation and discourse analysis to identify patterns in verbal and non-verbal interactions. MDRs were conducted in a structured way and had multidisciplinary representation. We grouped discursive strategies observed into three overlapping clusters: 'doing' no-name no-blame; fostering participation; and managing personal accountability. Within these clusters, explicit reminders, gentle enquiries and instilling a sense of togetherness were used in doing no-name, no-blame. Strategies such as questioning and invoking protocol were only partially successful in fostering participation. Regarding managing accountability, forms of communication which limit personal responsibility ('pass the buck') and resist passing the buck were observed. Detailed, lengthy eye witness accounts of dramatic events appeared to reduce staff's personal accountability. We conclude that interactional processes affect the meaningfulness of MDRs. In-depth, critical analysis depends on resisting 'passing the buck' by practitioners and chairs especially, who are also key to fostering participation and extracting value from multidisciplinary representation. Our innovative methods provide detailed insights into MDRs as an interactional process, which can inform design of training aimed at enhancing MDR members' skills. However, given the multitude of systemic challenges we

  9. 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

  10. Nuclear security officer training

    International Nuclear Information System (INIS)

    Harrington, W.F.

    1981-01-01

    Training has become complex and precise in today's world of critical review and responsibility. Entrusted to a security officer is the success or demise of large business. In more critical environments the security officer is entrusted with the monitoring and protection of life sensitive systems and devices. The awareness of this high visibility training requirement has been addressed by a limited few. Those involved in the nuclear power industry through dedication and commitment to the American public have without a doubt become leading pioneers in demanding training excellence

  11. 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.

  12. 76 FR 17160 - Office of New Reactors; Final Interim Staff Guidance on the Review of Nuclear Power Plant Designs...

    Science.gov (United States)

    2011-03-28

    ... design certification (DC) application for new nuclear power reactors under Title 10 of the Code of... NUCLEAR REGULATORY COMMISSION [NRC-2010-0033; DC/COL-ISG-021] Office of New Reactors; Final Interim Staff Guidance on the Review of Nuclear Power Plant Designs Using a Gas Turbine Driven Standby...

  13. 14 CFR Section 3 - Chart of Balance Sheet Accounts

    Science.gov (United States)

    2010-01-01

    ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Chart of Balance Sheet Accounts Section 3 Section 3 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION... Balance Sheet Classifications Section 3 Chart of Balance Sheet Accounts [See footnotes at end of table...

  14. Energy: annual report and accounts 1994

    International Nuclear Information System (INIS)

    1994-01-01

    The annual report and accounts (1994) of the Midlands Electricity plc contains the Chairman's statement, the Chief Executive's review, and the Directors and Auditors' reports. A financial review is presented, and the group's historical cost profit and loss account, the group's financial history, and summary current cost accounting information are detailed. (UK)

  15. Financing medical office buildings.

    Science.gov (United States)

    Blake, J W

    1995-01-01

    This article discusses financing medical office buildings. In particular, financing and ownership options from a not-for-profit health care system perspective are reviewed, including use of tax-exempt debt, taxable debt, limited partnerships, sale, and real estate investment trusts (REITs).

  16. Accounting Methodology for Source Energy of Non-Combustible Renewable Electricity Generation

    Energy Technology Data Exchange (ETDEWEB)

    Donohoo-Vallett, Paul [US Department of Energy, Washington, DC (United States)

    2016-10-01

    As non-combustible sources of renewable power (wind, solar, hydro, and geothermal) do not consume fuel, the “source” (or “primary”) energy from these sources cannot be accounted for in the same manner as it is for fossil fuel sources. The methodology chosen for these technologies is important as it affects the perception of the relative size of renewable source energy to fossil energy, affects estimates of source-based building energy use, and overall source energy based metrics such as energy productivity. This memo reviews the methodological choices, outlines implications of each choice, summarizes responses to a request for information on this topic, and presents guiding principles for the U.S. Department of Energy, (DOE) Office of Energy Efficiency and Renewable Energy (EERE) to use to determine where modifying the current renewable source energy accounting method used in EERE products and analyses would be appropriate to address the issues raised above.

  17. Consumer Central Energy Flexibility in Office Buildings

    DEFF Research Database (Denmark)

    Billanes, Joy Dalmacio; Ma, Zheng; Jørgensen, Bo Nørregaard

    2017-01-01

    Energy flexibility in buildings will play an important role in the smart energy system. Office buildings have more potentials to provide energy flexibility to the grid compared to other types of buildings, due to the existing building management, control systems and large energy consumption....... Consumers in office buildings (building owners/managers and occupants) take a main role for adopting and engaging in building energy flexibility. In this paper provides a systematic review of consumer central energy flexibility in office buildings with the discussion of social, technical and business...... can boost energy flexibility in the office buildings....

  18. IFRS Adoption and Accounting Quality: A Review

    OpenAIRE

    Duarte, Ana; Saur- Amaral, Irina; Azevedo, Graça

    2015-01-01

    Literature on IFRS adoption by countries concerning high quality, understandable and applicable IFRS in order to be worldwide accepted has generated a pertinent discussion, since the results presented in the literature are not unanimous on the adoption of IFRS and accounting quality. Soderstrom and Sun (2007) analyzed a research published in leading accounting journals selected from 1990’s on the consequences of IFRS adoption and found that the determinants of accounting quality after the ado...

  19. Office-based Management of Recurrent Respiratory Papilloma.

    Science.gov (United States)

    Motz, Kevin M; Hillel, Alexander T

    2016-06-01

    This review will highlight the indications and benefits of office-based therapy for recurrent respiratory papillomatosis (RRP) and discuss the utilization of photo-dynamic lasers and adjuvant medical therapy in office-based settings. Office-based management of RRP allows for more timely interventions, is preferred by the majority of patients, and negates the risk of general anesthesia. Current literature argues for the utilization of KTP laser over CO 2 laser for office-based treatment of RRP. Medical therapies for RRP are limited, but agents such as bevacizumab are promising and have been shown to reduce disease burden. Medical therapies that can induce disease remission are still needed. Office-based procedures save time and healthcare expenses compared to like procedures in the operating room. However, the increased frequency for office-based procedures predicts similar overall healthcare costs for office-based and OR laser excision of RRP. Office-based management of RRP is a feasible and well-tolerated strategy in appropriately selected patients with adequate local anesthesia.

  20. Energy use in office buildings

    Energy Technology Data Exchange (ETDEWEB)

    None

    1980-10-01

    This is the report on Task IB, Familiarization with Additional Data Collection Plans of Annual Survey of BOMA Member and Non-Member Buildings in 20 Cities, of the Energy Use in Office Buildings project. The purpose of the work was to monitor and understand the efforts of the Building Owners and Managers Association International (BOMA) in gathering an energy-use-oriented data base. In order to obtain an improved data base encompassing a broad spectrum of office space and with information suitable for energy analysis in greater detail than is currently available, BOMA undertook a major data-collection effort. Based on a consideration of geographic area, climate, population, and availability of data, BOMA selected twenty cities for data collection. BOMA listed all of the major office space - buildings in excess of 40,000 square feet - in each of the cities. Tax-assessment records, local maps, Chamber of Commerce data, recent industrial-development programs, results of related studies, and local-realtor input were used in an effort to assemble a comprehensive office-building inventory. In order to verify the accuracy and completeness of the building lists, BOMA assembled an Ad-Hoc Review Committee in each city to review the assembled inventory of space. A questionnaire on office-building energy use and building characteristics was developed. In each city BOMA assembled a data collection team operating under the supervision of its regional affiliate to gather the data. For each city a random sample of buildings was selected, and data were gathered. Responses for over 1000 buildings were obtained.

  1. 75 FR 36126 - Office of New Reactors; Proposed Revision to Standard Review Plan Section 13.6.1, Revision 1 on...

    Science.gov (United States)

    2010-06-24

    ... Standard Review Plan Section 13.6.1, Revision 1 on Physical Security--Combined License and Operating...), Section 13.6.1 on ``Physical Security--Combined License and Operating Reactors,'' (Agencywide Documents Access and Management System (ADAMS) Accession No. ML100350158). The Office of Nuclear Security and...

  2. A Review of In-Office Dynamic Image Navigation for Extraction of Complex Mandibular Third Molars.

    Science.gov (United States)

    Emery, Robert W; Korj, Oxana; Agarwal, Ravi

    2017-08-01

    We performed a retrospective review of in-office removal of complex mandibular third molars with a dynamic image navigation system (DINS). A retrospective review was conducted of cases completed from 2010 to 2014 by a single oral and maxillofacial surgeon. The average age of the patients was 47 years (range, 27 to 72 years). Extraction complexity was classified with Juodzbalys and Daugela's classification system. The included study cases had complexity scores of 9 or greater. Each patient received custom intraoral splints to secure the tracking array and underwent cone beam computed tomography image acquisition. All surgical procedures were performed with a precalibrated tracking straight handpiece under dynamic navigation. All 25 cases were treated successfully with the use of the DINS. Twelve of these cases were associated with pathologic lesions. Three patients were noted to have inferior alveolar nerve paresthesia. One patient sustained a pathologic fracture at week 2. Postoperative infections were noted in 7 cases, 2 of which had a pre-existing infection. One patient reported temporary limitation of mouth opening. A coronectomy was performed in 1 case. We present results using a new technology, the DINS, for removal of complex mandibular third molars. Potential advantages are 1) improved visualization and localization of anatomic structures such as the inferior alveolar nerve, lingual cortical plate, and adjacent roots; 2) improved control during osteotomy; 3) decreased surgical access requirements and reduction in overall bone removal; 4) ability to perform complex procedures successfully in an in-office setting; 5) decreased surgical time resulting from improved visualization; and 6) potential use as a teaching tool. Possible limitations of the use of an in-office DINS include increased cost, increased time attributed to presurgical planning, initial learning curve, and optical array interference by the surgeon or assistants during surgery. Copyright

  3. Accounting engineering for sustainable development

    Directory of Open Access Journals (Sweden)

    Sidornya A.

    2017-01-01

    Full Text Available The article deals with the sustainable development of industrial enterprises in Russia, accounting for sustainable industrial growth of the national economy, tools of accounting engineering aimed at creating an information basis of transformation the Russian economic model to knowledge based economy. The proposed mechanism of ownership control of industrial enterprises in the context of long-term planning of the national economy. Theoretical bases of accounting engineering, its tools are defined. A brief review of the literature on the problem of accounting engineering is provided. A practical example of the application of the accounting engineering logic for the industrial enterprise is reviewed. It describes the research results obtained during the last 25 years of Russian scientific school of accounting engineering. Conclusions and recommendations on the use of accounting engineering to sustainable development of the Russian economy are formulated.

  4. 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...

  5. 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...

  6. 5 CFR 297.206 - Fees charged by the Office.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Fees charged by the Office. 297.206 Section 297.206 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE REGULATIONS PRIVACY PROCEDURES FOR PERSONNEL RECORDS Request for Access § 297.206 Fees charged by the Office. (a) No fees will be charged for search and review time...

  7. 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.

  8. Review of recent japanese activities on tritium accountability in fusion reactors

    Energy Technology Data Exchange (ETDEWEB)

    Fukada, Satoshi, E-mail: sfukada@nucl.kyushu-u.ac.jp [Dept. Advanced Energy Engineering Science, Kyushu University, 6-1 Kasuga-Koen, Kasuga, 816-8580 (Japan); Oya, Yasuhisa [College of Science, Academic Institute, Shizuoka University, 836 Otani, Suruga-ku, Shizuoka 422-8529 (Japan); Hatano, Yuji [Hydrogen Isotope Research Center, Organization for Promotion Research, University of Toyama, 3190 Gofuku, Toyama 930-8555 (Japan)

    2016-12-15

    Highlights: • Review of Japanese tritium-safety research is given from several viewpoints. • The keywords are tritium accountability and self sufficiency. • Tritium-relating history, tritium facilities and legal regulation are introduced. - Abstract: After introduction of Japanese history or recent topics on tritium (T)-relating research and T-handling capacity in facilities or universities, present activities on T engineering research in Japan are summarized in short in terms of T accountability on safety. The term of safety includes wide processes from T production, assay, storing, confinement, transfer through safety handling finally to shipment of its waste. In order to achieve reliable operation of fusion reactors, several unit processes included in the T cycle of fusion reactors are investigated. Especially, the following recent advances are focused: T retention in plasma facing materials, emergency detritiation system including fire case, T leak through metal tube walls, oxide coating and water detritiation. Strict control, storing and accurate measurement are especially demanded for T accountability depending on various molecular species. Since kg-order T of vaporable radioisotope (RI) will be handled in a fuel cycle or breeding system of a fusion reactor, the accuracy of <0.1% is demanded far over the conventional technology status. Necessity to control T balance within legal restrictions is always kept in mind for operation of the future reactor.

  9. Review of recent japanese activities on tritium accountability in fusion reactors

    International Nuclear Information System (INIS)

    Fukada, Satoshi; Oya, Yasuhisa; Hatano, Yuji

    2016-01-01

    Highlights: • Review of Japanese tritium-safety research is given from several viewpoints. • The keywords are tritium accountability and self sufficiency. • Tritium-relating history, tritium facilities and legal regulation are introduced. - Abstract: After introduction of Japanese history or recent topics on tritium (T)-relating research and T-handling capacity in facilities or universities, present activities on T engineering research in Japan are summarized in short in terms of T accountability on safety. The term of safety includes wide processes from T production, assay, storing, confinement, transfer through safety handling finally to shipment of its waste. In order to achieve reliable operation of fusion reactors, several unit processes included in the T cycle of fusion reactors are investigated. Especially, the following recent advances are focused: T retention in plasma facing materials, emergency detritiation system including fire case, T leak through metal tube walls, oxide coating and water detritiation. Strict control, storing and accurate measurement are especially demanded for T accountability depending on various molecular species. Since kg-order T of vaporable radioisotope (RI) will be handled in a fuel cycle or breeding system of a fusion reactor, the accuracy of <0.1% is demanded far over the conventional technology status. Necessity to control T balance within legal restrictions is always kept in mind for operation of the future reactor.

  10. 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

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

    Science.gov (United States)

    Ellington, Peter; Williams, Amanda

    2017-01-01

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

  12. Invisible Thread: Pre-Service Success Indicators Among Marine General Officers

    Science.gov (United States)

    2017-12-01

    30 Table 12. Self -Perception About Pre-Service Success Indicators .............................34...then reviewed by an Officer Review Board, which according to Marine Corps Order is “used to determine which company grade officers will be offered the...Status 91 Place of Birth State 83 Quarter of Birth 64 Religion 91 Sex 91 9 1. Accession Type Accession type defines which program each general

  13. 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...

  14. 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.…

  15. Office of Adolescent Health medical accuracy review process--helping ensure the medical accuracy of Teen Pregnancy Prevention Program materials.

    Science.gov (United States)

    Jensen, Jo Anne G; Moreno, Elizabeth L; Rice, Tara M

    2014-03-01

    The Office of Adolescent Health (OAH) developed a systematic approach to review for medical accuracy the educational materials proposed for use in Teen Pregnancy Prevention (TPP) programs. This process is also used by the Administration on Children, Youth, and Families (ACYF) for review of materials used in the Personal Responsibility Education Innovative Strategies (PREIS) Program. This article describes the review process, explaining the methodology, the team implementing the reviews, and the process for distributing review findings and implementing changes. Provided also is the definition of "medically accurate and complete" as used in the programs, and a description of what constitutes "complete" information when discussing sexually transmitted infections and birth control methods. The article is of interest to program providers, curriculum developers and purveyors, and those who are interested in providing medically accurate and complete information to adolescents. Published by Elsevier Inc.

  16. 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.

  17. 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...

  18. In-Office Endoscopic Laryngeal Laser Procedures: A Patient Safety Initiative.

    Science.gov (United States)

    Anderson, Jennifer; Bensoussan, Yael; Townsley, Richard; Kell, Erika

    2018-05-01

    Objective To review complications of in-office endoscopic laryngeal laser procedures after implementation of standardized safety protocol. Methods A retrospective review was conducted of the first 2 years of in-office laser procedures at St Michaels Hospital after the introduction of a standardized safety protocol. The protocol included patient screening, procedure checklist with standardized reporting of processes, medications, and complications. Primary outcomes measured were complication rates of in-office laryngeal laser procedures. Secondary outcomes included hemodynamic changes, local anesthetic dose, laser settings, total laser/procedure time, and incidence of sedation. Results A total of 145 in-office KTP procedures performed on 65 patients were reviewed. In 98% of cases, the safety protocol was fully implemented. The overall complication rate was 4.8%. No major complications were encountered. Minor complications included vasovagal episodes and patient intolerance. The rate of patient intolerance resulting early termination of anticipated procedure was 13.1%. Total local anesthetic dose averaged 172.9 mg lidocaine per procedure. The mean amount of laser energy dispersed was 261.2 J, with mean total procedure time of 48.3 minutes. Sixteen percent of patients had preprocedure sedation. Vital signs were found to vary modestly. Systolic blood pressure was lower postprocedure in 13.8% and symptomatic in 4.1%. Discussion The review of our standardized safety protocol has revealed that in-office laser treatment for laryngeal pathology has extremely low complication rates with safe patient outcomes. Implications for Practice The trend of shifting procedures out of the operating room into the office/clinic setting requires new processes designed to promote patient safety.

  19. 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...

  20. The Perception of the Accounting Students on the Image of the Accountant and the Accounting Profession

    Directory of Open Access Journals (Sweden)

    Lucian Cernuşca

    2015-01-01

    Full Text Available This study aims to present the perception of the accounting students on the accountant image and the accounting profession, thus contributing to a better understanding of the option for the field of accounting and the motivations for choosing this profession. The paper consists of the following parts: introduction, literature review, research methodology, research findings, conclusions and bibliography. The accounting profession must be aligned to the current conditions the Romanian accounting system is going through to harmonize to the IFRS and European regulations and the development of information technologies and the transition to digital era. The role of the accountant changes from a simple digit operator to a modern one. This will be part of the managerial team, provide strategic and financial advice and effective solutions for the proper functioning of the organization, the modern stereotype involving creativity in the accounting activities. The research aims at understanding the role of the accounting profession as a social identity and as a social phenomenon and the implications for academia and professional bodies.

  1. 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...

  2. 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.

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. Impartial judgment by the "gatekeepers" of science: fallibility and accountability in the peer review process.

    Science.gov (United States)

    Hojat, Mohammadreza; Gonnella, Joseph S; Caelleigh, Addeane S

    2003-01-01

    High publication demands and the low acceptance rate of peer review journals place the journal editors and their reviewers in a powerful position. Journal reviewers have a vital role not only in influencing the journal editor's publication decisions, but also in the very nature and direction of scientific research. Because of their influence in peer review outcomes, journal reviewers are aptly described as the "gatekeepers of science." In this article we describe several pitfalls that can impede reviewers' impartial judgement. These include such issues as confirmatory bias, the negative results bias (the file drawer problem), the Matthew effect, the Doctor Fox effect, and gender, race, theoretical orientation, and "political correctness." We argue that procedures currently used by many professional journals, such as blind or masked review, may not completely alleviate the effects of these pitfalls. Instead, we suggest that increasing reviewers' awareness of the pitfalls, accountability, and vigilance can improve fairness in the peer review process. The ultimate responsibilities belong to the journal editors who are confronted with the difficult task of satisfying journal readers, contributors, reviewers, and owners. We recommend that the journal editors conduct periodic internal and external evaluations of their journals' peer review process and outcomes, with participation of reviewers, contributors, readers and owners.

  8. 77 FR 12329 - Office of the Secretary

    Science.gov (United States)

    2012-02-29

    ... for OMB Review; Comment Request; Migrant and Seasonal Farmworker Monitoring Report and One-Stop Career... Seasonal Farmworker Monitoring Report and One- Stop Career Center Complaint/Referral Record,'' as proposed to be revised, to the Office of Management and Budget (OMB) for review and approval for continued use...

  9. Removal of Public Officers from Office: Law and Justice in a Flux ...

    African Journals Online (AJOL)

    The courts have striven with changing trends in ensuring balance and justice for both the workers and the industries. The author's appraisal of case law puts in view the state of both substantive and procedural law on the discipline of public officers as expounded by judges in the exercise of their power of judicial review.

  10. Asthma and lung cancer, after accounting for co-occurring respiratory diseases and allergic conditions: a systematic review protocol.

    Science.gov (United States)

    Denholm, Rachel; Crellin, Elizabeth; Arvind, Ashwini; Quint, Jennifer

    2017-01-16

    Asthma is one of the most frequently diagnosed respiratory diseases in the UK, and commonly co-occurs with other respiratory and allergic diseases, such as chronic obstructive pulmonary disease (COPD) and atopic dermatitis. Previous studies have shown an increased risk of lung cancer related to asthma, but the evidence is mixed when accounting for co-occurring respiratory diseases and allergic conditions. A systematic review of published data that investigate the relationship between asthma and lung cancer, accounting for co-occurring respiratory and allergic diseases, will be conducted to investigate the independent association of asthma with lung cancer. A systematic review will be conducted, and include original reports of cohort, cross-sectional and case-control studies of the association of asthma with lung cancer after accounting for co-occurring respiratory diseases. Articles published up to June 2016 will be included, and their selection will follow the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines. A standardised data extraction form will be developed and pretested, and descriptive analyses will be used to summarise the available literature. If appropriate, pooled effect estimates of the association between asthma and lung cancer, given adjustment for a specific co-occurring condition will be estimated using random effects models. Potential sources of heterogeneity and between study heterogeneity will also be investigated. The study will be a review of published data and does not require ethical approval. Results will be disseminated through a peer-reviewed publication. International Prospective Register for Systematic Reviews (PROSPERO) number CRD42016043341. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://www.bmj.com/company/products-services/rights-and-licensing/.

  11. The characteristics of purpose built offices in Malaysia: a review of issues

    OpenAIRE

    Mohd Safian, Edie Ezwan; Bagdad, Mariati; Nawawi, Abdul Hadi

    2011-01-01

    The development of purpose-built office market in Malaysia is basically determined by a supply-demand market. Since the purpose built office market in Malaysia has shown positive developments and increasing level of competitiveness, many building and locational characteristics have emerged and become important during the process of assessment of the office property involving property market appraisal and building performance evaluation. With these characteristics, property market participants...

  12. Pusat Tenaga Malaysia's Zero Energy Office (ZEO) Building

    DEFF Research Database (Denmark)

    Tang, C.K.; Reimann, Gregers Peter; Kristensen, Poul Erik

    Technical Review of the Zero Energy Office building in Malaysia. The building, which has an energy index of 50 kWh/m2/year, reaches a net annual energy of zero through the use of building integrated photovoltaic panels. For reference, ordinary offices in Malaysia consume 200 - 300 kWh/m2/year...

  13. 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...

  14. 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...

  15. Physical risk factors for developing non-specific neck pain in office workers: a systematic review and meta-analysis.

    Science.gov (United States)

    Jun, Deokhoon; Zoe, Michaleff; Johnston, Venerina; O'Leary, Shaun

    2017-07-01

    Identifying risk factors associated with the development of work-related neck pain in office workers is necessary to facilitate the development of prevention strategies that aim to minimise this prevalent and costly health problem. The aim of this systematic review is to identify individual worker (e.g., lifestyle activity, muscular strength, and posture) and workplace (e.g., ergonomics and work environment) physical factors associated with the development of non-specific neck pain in office workers. Studies from 1980 to 2016 were identified by an electronic search of Pubmed, CINAHL, EMBASE, Psychlnfo and Proquest databases. Two authors independently screened search results, extracted data, and assessed risk of bias using the epidemiological appraisal instrument (EAI). A random effect model was used to estimate the risk of physical factors for neck pain. Twenty papers described the findings of ten prospective cohort studies and two randomized controlled trials. Low satisfaction with the workplace environment (pooled RR 1.28; CI 1.07-1.55), keyboard position close to the body [pooled RR 1.46; (CI 1.07-1.99)], low work task variation [RR 1.27; CI (1.08-1.50)] and self-perceived medium/high muscular tension (pooled RR 2.75/1.82; CI 1.60 /1.14-4.72/2.90) were found to be risk factors for the development of neck pain. This review found evidence for a few number of physical risk factors for the development of neck pain, however, there was also either limited or conflicting factors. Recommendations for future studies evaluating risk factors are reported and how these may contribute to the prevention of neck pain in office workers.

  16. In-office drainage of sinus Mucoceles: An alternative to operating-room drainage.

    Science.gov (United States)

    Barrow, Emily M; DelGaudio, John M

    2015-05-01

    Endoscopic drainage has become the standard of care for the treatment of mucoceles. In many patients this can be performed in the office. This study reviews our experience with in-office endoscopic mucocele drainage. Retrospective chart review. A retrospective review of one surgeon's experience with in-office endoscopic drainage of sinus mucoceles between 2006 and 2014 was performed. Charts were reviewed for patient demographics, previous surgery, mucocele location, bone erosion, and outcomes. Thirty-two patients underwent 36 in-office drainage procedures. All procedures were performed under topical/local anesthesia. The mean age was 55 years (range, 17-92 years). The mean follow-up time was 444 days. Fifty-five percent had previous sinus surgery. The primary sinus involved was the frontal (12), anterior (11), posterior ethmoid (six), maxillary (four), and sphenoid (two). Bone erosion was noted to be present on computed tomography in 18 mucoceles (51%) (16 orbital, seven skull-base). All mucoceles were successfully accessed in the office with the exception of one, which was aborted due to neo-osteogenesis. Five patients (14% of mucoceles) required additional surgery, two for mucocele recurrence and three for septated mucoceles not completely drained in the office. No treatment complications occurred. All but one patient preferred in-office to operating-room drainage. In-office drainage of sinus mucoceles is well tolerated by patients, with high success and low complication rates, even in large mucoceles with bone erosion. The presence of septations and neo-osteogenesis reduce the likelihood of complete drainage and are relative contraindications. Orbital and skull base erosion are not contraindications. 4. © 2014 The American Laryngological, Rhinological and Otological Society, Inc.

  17. How "accountable" are accountable care organizations?

    Science.gov (United States)

    Addicott, Rachael; Shortell, Stephen M

    2014-01-01

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

  18. Corporate governance, accountability and mechanisms of accountability : an overview

    OpenAIRE

    Brennan, Niamh; Solomon, J. (Jill)

    2008-01-01

    Purpose – This paper reviews traditional corporate governance and accountability research, to suggest opportunities for future research in this field. The first part adopts an analytical frame of reference based on theory, accountability mechanisms, methodology, business sector/context, globalisation and time horizon. The second part of the paper locates the seven papers in the special issue in a framework of analysis showing how each one contributes to the field. The paper presents a frame o...

  19. The effectiveness of physical activity interventions in improving well-being across office-based workplace settings: a systematic review.

    Science.gov (United States)

    Abdin, S; Welch, R K; Byron-Daniel, J; Meyrick, J

    2018-07-01

    Although the benefits of regular physical activity (PA) are widely accepted, most of the population fails to meet the recommended levels of activity. Public health bodies such as the World Health Organisation emphasise promoting PA within workplaces as a key intervention setting to reach the health and well-being of the working population. Given the importance of well-being in workplace settings, it seems worthwhile to explore the evidence of effectiveness in the literature. This systematic review aims to assess the effectiveness of PA interventions for improving psychological well-being in working adults. It provides a review of current evidence, assesses the quality of the research into this topic area and identifies issues and recommendations for future research. A systematic review guided by the Cochrane Handbook was conducted. PsycINFO, PubMed, ScienceDirect, Web of Science, Embase, MEDLINE and Cochrane Library literature searches were conducted from 2007 to April 2017. Using the keywords 'Physical Activity'; 'Exercise'; 'Wellbeing'; 'Employee' and 'Workplace', five articles were obtained that fit the inclusion criteria. Inclusion criteria were a workplace setting, an intervention including a PA intervention and an outcome measure including well-being. Extraction of articles and quality assessment of the articles were performed independently by two authors using the Cochrane's data extraction form and the Cochrane's risk of bias. Owing to heterogeneity in population characteristics, intervention components, outcome measures and the durations of interventions, a narrative synthesis was conducted. The review identified five office-based workplace PA interventions in promoting psychological well-being in 1326 participants. The included studies varied substantially in sample size characteristics, methodological quality, duration of follow-up, types of interventions and assessed outcomes. Three of the five included studies were of high quality. The types of PA

  20. 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...

  1. Annual report and accounts 1994

    International Nuclear Information System (INIS)

    1994-01-01

    The Seeboard annual report presents the Chairman's Statement, the Chief Executive's review of the year, the report of the Directors, and the Auditors' report. The group profit and loss account, balance sheets, and cash flow statement are given, and accounting policies and the accounts are outlined. (UK)

  2. 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...

  3. 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

  4. Patient accounts managers: the reality behind the myth.

    Science.gov (United States)

    Hackett, K L

    1988-10-01

    Rising receivables and slowed cash flow have put a greater emphasis on the position of patient accounts manager. As the patient accounts manager becomes increasingly important to the long-term viability of hospitals, the person filling that role is placed in the spotlight. In the first survey of its kind, HFMA and the American Guild of Patient Accounts Management profile today's patient accounts manager. The average patient accounts manager is a male in large institutions and female in smaller facilities, has a college degree, is between 31 and 50 years of age, and has been in the healthcare field for almost 10 years. In addition, they earn $33,600 a year and aspire to higher positions including consultant and chief financial officer.

  5. 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...

  6. 14 CFR 385.16 - Heads of Offices and Assistant General Counsels.

    Science.gov (United States)

    2010-01-01

    ... (AVIATION PROCEEDINGS) ORGANIZATION STAFF ASSIGNMENTS AND REVIEW OF ACTION UNDER ASSIGNMENTS Assignment of Functions to Staff Members § 385.16 Heads of Offices and Assistant General Counsels. The heads of Offices...

  7. Program Management at the National Nuclear Security Administration Office of Defense Nuclear Security: A Review of Program Management Documents and Underlying Processes

    International Nuclear Information System (INIS)

    Madden, Michael S.

    2010-01-01

    The scope of this paper is to review the National Nuclear Security Administration Office of Defense Nuclear Security (DNS) program management documents and to examine the underlying processes. The purpose is to identify recommendations for improvement and to influence the rewrite of the DNS Program Management Plan (PMP) and the documentation supporting it. As a part of this process, over 40 documents required by DNS or its stakeholders were reviewed. In addition, approximately 12 other documents produced outside of DNS and its stakeholders were reviewed in an effort to identify best practices. The complete list of documents reviewed is provided as an attachment to this paper.

  8. 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...

  9. THE ROLE OF ETHICS FOR COST ACCOUNTING PROFESSSIONALS

    OpenAIRE

    Petru Stefea; Nita Cornel Gabriel

    2014-01-01

    The purpose of this paper is to improve the understood importance of ethics for cost accounting professionals as a tool for successful cost accounting system. Also, present study is outpointing the implications of ethical conduct over the cost accounting system and, also, a review of ethical standards and principles for cost accounting professionals. The value contribution of this paper comes from a critical review of the ethics of cost accounting professionals presented by the most important...

  10. 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.

  11. 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.)

  12. 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…

  13. 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…

  14. French post office on the Prévessin Site

    CERN Multimedia

    DG Unit

    2009-01-01

    At CERN’s request, the French postal service has reviewed the opening hours that have been in effect since 4 May of this year. As from 20 July, the new public opening hours for the post office on the Prévessin site will be 9:30 a.m. to 1:00 p.m., Monday to Friday. The opening hours will be reviewed again in the autumn. For further information, please contact the Prévessin site post office on 77071. Relations with the Host States Service Tel.: 72848 mailto:relations.secretariat@cern.ch

  15. 5 CFR 532.705 - Appeal to the Office of Personnel Management.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Appeal to the Office of Personnel Management. 532.705 Section 532.705 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE REGULATIONS PREVAILING RATE SYSTEMS Job Grading Reviews and Appeals § 532.705 Appeal to the Office of Personnel Management. (a)(1) An employee may...

  16. 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

  17. 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...

  18. Financial accounting for radiology executives.

    Science.gov (United States)

    Seidmann, Abraham; Mehta, Tushar

    2005-03-01

    The authors review the role of financial accounting information from the perspective of a radiology executive. They begin by introducing the role of pro forma statements. They discuss the fundamental concepts of accounting, including the matching principle and accrual accounting. The authors then explore the use of financial accounting information in making investment decisions in diagnostic medical imaging. The paper focuses on critically evaluating the benefits and limitations of financial accounting for decision making in a radiology practice.

  19. 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...

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

    National Research Council Canada - National Science Library

    2000-01-01

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

  1. 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.

  2. Accounting and control for sustainability

    OpenAIRE

    L. Songini; A. Pistoni; C. Herzig

    2013-01-01

    The purpose of this book is to explore new challenges and new prospects for sustainability accounting research, and to discuss future directions of research. It considers a large spectrum of different theoretical lenses and research methods, and explores various types of organizational settings and practices in different countries. This book brings together articles that consider main areas of accounting: financial accounting, auditing and managerial accounting, in order to critically review ...

  3. Model of inventory replenishment in periodic review accounting for the occurrence of shortages

    Directory of Open Access Journals (Sweden)

    Stanisław Krzyżaniak

    2014-03-01

    Full Text Available Background: Despite the development of alternative concepts of goods flow management, the inventory management under conditions of random variations of demand is still an important issue, both from the point of view of inventory keeping and replenishment costs and the service level measured as the level of inventory availability. There is a number of inventory replenishment systems used in these conditions, but they are mostly developments of two basic systems: reorder point-based and periodic review-based. The paper deals with the latter system. Numerous researches indicate the need to improve the classical models describing that system, the reason being mainly the necessity to adapt the model better to the actual conditions. This allows a correct selection of parameters that control the used inventory replenishment system and - as a result - to obtain expected economic effects. Methods: This research aimed at building a model of the periodic review system to reflect the relations (observed during simulation tests between the volume of inventory shortages and the degree of accounting for so-called deferred demand, and the service level expressed as the probability of satisfying the demand in the review and the inventory replenishment cycle. The following model building and testing method has been applied: numerical simulation of inventory replenishment - detailed analysis of simulation results - construction of the model taking into account the regularities observed during the simulations - determination of principles of solving the system of relations creating the model - verification of the results obtained from the model using the results from simulation. Results: Presented are selected results of calculations based on classical formulas and using the developed model, which describe the relations between the service level and the parameters controlling the discussed inventory replenishment system. The results are compared to the simulation

  4. 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...

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

    NARCIS (Netherlands)

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

    2005-01-01

    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

  6. Report and accounts 1992 [United Kingdom

    International Nuclear Information System (INIS)

    1992-01-01

    The Directors of National Power PLC present their annual report together with the audited accounts for the year ended 31 March 1992. The principal activity of the Company and its subsidiary and associated undertakings is the generation and sale of electricity in England and Wales. A review of the activities of the Company and of its subsidiary and associated undertakings is contained in the Business Review at the beginning of the document. The Review contains details of business development, important events occurring since the end of the year and likely future developments. The Company's research and development activities are referred to in the Annual Review and Summary Financial Statement. The financial results for the year are set out in the accounts. The consolidated profit and loss account shows that Group profit on ordinary activities after taxation for the year ended 31 March 1992 attributable to shareholders was Pound 365 million. (Author)

  7. 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...

  8. A Literature Review on the Determinants of Accounting Quality

    OpenAIRE

    DEMİREL ARICI, Nuray; KARĞIN, Mahmut

    2017-01-01

    Since accounting quality contains conceptually more than one dimension and measure, it is difficult to be stated with only one definition. However, International Accounting Standards Board (IASB) dealt with the concept from a utilitarian approach. In other words, if accounting provides useful information to users in their decision making process, then it is well-qualified. Qualitative characteristics that are useful in terms of accounting information need to be addressed in Conceptual Framewo...

  9. 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…

  10. 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...

  11. Crosscut report: Exascale Requirements Reviews, March 9–10, 2017 – Tysons Corner, Virginia. An Office of Science review sponsored by: Advanced Scientific Computing Research, Basic Energy Sciences, Biological and Environmental Research, Fusion Energy Sciences, High Energy Physics, Nuclear Physics

    Energy Technology Data Exchange (ETDEWEB)

    Gerber, Richard [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States). National Energy Research Scientific Computing Center (NERSC); Hack, James [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States). Oak Ridge Leadership Computing Facility (OLCF); Riley, Katherine [Argonne National Lab., IL (United States). Argonne Leadership Computing Facility (ALCF); Antypas, Katie [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States). National Energy Research Scientific Computing Center (NERSC); Coffey, Richard [Argonne National Lab. (ANL), Argonne, IL (United States). Argonne Leadership Computing Facility (ALCF); Dart, Eli [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States). ESnet; Straatsma, Tjerk [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States). Oak Ridge Leadership Computing Facility (OLCF); Wells, Jack [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States). Oak Ridge Leadership Computing Facility (OLCF); Bard, Deborah [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States). National Energy Research Scientific Computing Center (NERSC); Dosanjh, Sudip [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States). National Energy Research Scientific Computing Center (NERSC); Monga, Inder [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States). ESnet; Papka, Michael E. [Argonne National Lab. (ANL), Argonne, IL (United States). Argonne Leadership Computing Facility; Rotman, Lauren [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States). ESnet

    2018-01-22

    The mission of the U.S. Department of Energy Office of Science (DOE SC) is the delivery of scientific discoveries and major scientific tools to transform our understanding of nature and to advance the energy, economic, and national security missions of the United States. To achieve these goals in today’s world requires investments in not only the traditional scientific endeavors of theory and experiment, but also in computational science and the facilities that support large-scale simulation and data analysis. The Advanced Scientific Computing Research (ASCR) program addresses these challenges in the Office of Science. ASCR’s mission is to discover, develop, and deploy computational and networking capabilities to analyze, model, simulate, and predict complex phenomena important to DOE. ASCR supports research in computational science, three high-performance computing (HPC) facilities — the National Energy Research Scientific Computing Center (NERSC) at Lawrence Berkeley National Laboratory and Leadership Computing Facilities at Argonne (ALCF) and Oak Ridge (OLCF) National Laboratories — and the Energy Sciences Network (ESnet) at Berkeley Lab. ASCR is guided by science needs as it develops research programs, computers, and networks at the leading edge of technologies. As we approach the era of exascale computing, technology changes are creating challenges for science programs in SC for those who need to use high performance computing and data systems effectively. Numerous significant modifications to today’s tools and techniques will be needed to realize the full potential of emerging computing systems and other novel computing architectures. To assess these needs and challenges, ASCR held a series of Exascale Requirements Reviews in 2015–2017, one with each of the six SC program offices,1 and a subsequent Crosscut Review that sought to integrate the findings from each. Participants at the reviews were drawn from the communities of leading domain

  12. Classifying Adverse Events in the Dental Office.

    Science.gov (United States)

    Kalenderian, Elsbeth; Obadan-Udoh, Enihomo; Maramaldi, Peter; Etolue, Jini; Yansane, Alfa; Stewart, Denice; White, Joel; Vaderhobli, Ram; Kent, Karla; Hebballi, Nutan B; Delattre, Veronique; Kahn, Maria; Tokede, Oluwabunmi; Ramoni, Rachel B; Walji, Muhammad F

    2017-06-30

    Dentists strive to provide safe and effective oral healthcare. However, some patients may encounter an adverse event (AE) defined as "unnecessary harm due to dental treatment." In this research, we propose and evaluate two systems for categorizing the type and severity of AEs encountered at the dental office. Several existing medical AE type and severity classification systems were reviewed and adapted for dentistry. Using data collected in previous work, two initial dental AE type and severity classification systems were developed. Eight independent reviewers performed focused chart reviews, and AEs identified were used to evaluate and modify these newly developed classifications. A total of 958 charts were independently reviewed. Among the reviewed charts, 118 prospective AEs were found and 101 (85.6%) were verified as AEs through a consensus process. At the end of the study, a final AE type classification comprising 12 categories, and an AE severity classification comprising 7 categories emerged. Pain and infection were the most common AE types representing 73% of the cases reviewed (56% and 17%, respectively) and 88% were found to cause temporary, moderate to severe harm to the patient. Adverse events found during the chart review process were successfully classified using the novel dental AE type and severity classifications. Understanding the type of AEs and their severity are important steps if we are to learn from and prevent patient harm in the dental office.

  13. 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...

  14. 8 CFR 1215.5 - Hearing procedure before special inquiry officer.

    Science.gov (United States)

    2010-01-01

    ... officer. 1215.5 Section 1215.5 Aliens and Nationality EXECUTIVE OFFICE FOR IMMIGRATION REVIEW, DEPARTMENT OF JUSTICE IMMIGRATION REGULATIONS CONTROLS OF ALIENS DEPARTING FROM THE UNITED STATES § 1215.5... pertinent to the proceeding, with opportunity reserved to the alien to testify thereafter in his own behalf...

  15. 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

  16. 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

  17. 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...

  18. Budgeting and Accounting in OECD Education Systems: A Literature Review. OECD Education Working Papers, No. 128

    Science.gov (United States)

    Fakharzadeh, Tala

    2016-01-01

    Recent demographic, economic and political trends have drawn attention to the issue of effectiveness and efficiency in the use of resources in the education sector. In the context of the renewed interest for the optimisation of resource use, this paper attempts to review the literature on budgeting and accounting in OECD education systems. The…

  19. 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...

  20. 14 CFR 385.10 - Authority of Chief Administrative Law Judge, Office of Hearings.

    Science.gov (United States)

    2010-01-01

    ... TRANSPORTATION (AVIATION PROCEEDINGS) ORGANIZATION STAFF ASSIGNMENTS AND REVIEW OF ACTION UNDER ASSIGNMENTS Assignment of Functions to Staff Members § 385.10 Authority of Chief Administrative Law Judge, Office of... Director, Office of International Aviation (or such staff member of the Office of International Aviation as...

  1. 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...

  2. 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...

  3. Communications and Public Relations Officer | IDRC - International ...

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

    Coordinates relations with journalists and the media in general and responds to ... the region's culture and communication capacity, both internally and externally. ... Systematically reviews, with program officers, projects likely to influence the ...

  4. Ethical challenges for accountable care organizations: a structured review.

    Science.gov (United States)

    DeCamp, Matthew; Farber, Neil J; Torke, Alexia M; George, Maura; Berger, Zackary; Keirns, Carla C; Kaldjian, Lauris C

    2014-10-01

    Accountable care organizations (ACOs) are proliferating as a solution to the cost crisis in American health care, and already involve as many as 31 million patients. ACOs hold clinicians, group practices, and in many circumstances hospitals financially accountable for reducing expenditures and improving their patients' health outcomes. The structure of health care affects the ethical issues arising in the practice of medicine; therefore, like all health care organizational structures, ACOs will experience ethical challenges. No framework exists to assist key ACO stakeholders in identifying or managing these challenges. We conducted a structured review of the medical ACO literature using qualitative content analysis to inform identification of ethical challenges for ACOs. Our analysis found infrequent discussion of ethics as an explicit concern for ACOs. Nonetheless, we identified nine critical ethical challenges, often described in other terms, for ACO stakeholders. Leaders could face challenges regarding fair resource allocation (e.g., about fairly using ACOs' shared savings), protection of professionals' ethical obligations (especially related to the design of financial incentives), and development of fair decision processes (e.g., ensuring that beneficiary representatives on the ACO board truly represent the ACO's patients). Clinicians could perceive threats to their professional autonomy (e.g., through cost control measures), a sense of dual or conflicted responsibility to their patients and the ACO, or competition with other clinicians. For patients, critical ethical challenges will include protecting their autonomy, ensuring privacy and confidentiality, and effectively engaging them with the ACO. ACOs are not inherently more or less "ethical" than other health care payment models, such as fee-for-service or pure capitation. ACOs' nascent development and flexibility in design, however, present a time-sensitive opportunity to ensure their ethical operation

  5. 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...

  6. 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...

  7. 76 FR 1641 - Meeting of the Office of Justice Programs' Science Advisory Board

    Science.gov (United States)

    2011-01-11

    ... and By-Laws, a review of ethics rules applicable to the Board's activities, and briefings from OJP... DEPARTMENT OF JUSTICE Office of Justice Programs [OJP (OJP) Docket No. 1543] Meeting of the Office of Justice Programs' Science Advisory Board AGENCY: Office of Justice Programs (OJP), Justice. ACTION...

  8. Health provider responsiveness to social accountability initiatives in low- and middle-income countries: a realist review.

    Science.gov (United States)

    Lodenstein, Elsbet; Dieleman, Marjolein; Gerretsen, Barend; Broerse, Jacqueline E W

    2017-02-01

    Social accountability in the health sector has been promoted as a strategy to improve the quality and performance of health providers in low- and middle-income countries. Whether improvements occur, however, depends on the willingness and ability of health providers to respond to societal pressure for better care. This article uses a realist approach to review cases of collective citizen action and advocacy with the aim to identify key mechanisms of provider responsiveness. Purposeful searches for cases were combined with a systematic search in four databases. To be included in the review, the initiatives needed to describe at least one outcome at the level of frontline service provision. Some 37 social accountability initiatives in 15 countries met these criteria. Using a realist approach, retroductive analysis and triangulation of methods and sources were performed to construct Context-Mechanism-Outcome configurations that explain potential pathways to provider responsiveness. The findings suggest that health provider receptivity to citizens' demands for better health care is mediated by health providers' perceptions of the legitimacy of citizen groups and by the extent to which citizen groups provide personal and professional support to health providers. Some citizen groups activated political or formal bureaucratic accountability channels but the effect on provider responsiveness of such strategies was more mixed. Favourable contexts for health provider responsiveness comprise socio-political contexts in which providers self-identify as activists, health system contexts in which health providers depend on citizens' expertise and capacities, and health system contexts where providers have the self-perceived ability to change the system in which they operate. Rather than providing recipes for successful social accountability initiatives, the synthesis proposes a programme theory that can support reflections on the theories of change underpinning social

  9. 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

  10. Annual report and accounts 1989/90

    International Nuclear Information System (INIS)

    1990-01-01

    The Annual Report and Accounts starts with the years' highlights followed by the Chairman's Review and Chief Executive and Company Reviews. After a general introduction to BNFL's: operations several aspects are looked at in rather more detail; fuel and engineering, reprocessing, technical and planning and corporate affairs including public relations and personnel. The Directors' and Auditors' reports come next, then the accounts with relevant balance sheets and financial statistics. (UK)

  11. 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...

  12. 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…

  13. 77 FR 65701 - Extension of Agency Information Collection Activity Under OMB Review: Office of Law Enforcement...

    Science.gov (United States)

    2012-10-30

    ...This notice announces that the Transportation Security Administration (TSA) has forwarded the Information Collection Request (ICR), Office of Management and Budget (OMB) control number 1652-0043, abstracted below to OMB for review and approval of an extension of the currently approved collection under the Paperwork Reduction Act (PRA). The ICR describes the nature of the information collection and its expected burden. TSA published a Federal Register notice, with a 60-day comment period soliciting comments, of the following collection of information on July 20, 2012, 77 FR 42751. The collection involves a certification form that applicants for the Federal Air Marshal positions are required to complete regarding their mental health history.

  14. 75 FR 57049 - Extension of Agency Information Collection Activity Under OMB Review: Office of Law Enforcement...

    Science.gov (United States)

    2010-09-17

    ...This notice announces that the Transportation Security Administration (TSA) has forwarded the Information Collection Request (ICR), Office of Management and Budget (OMB) control number 1652-0043, abstracted below to OMB for review and approval of an extension of the currently approved collection under the Paperwork Reduction Act (PRA). The ICR describes the nature of the information collection and its expected burden. TSA published a Federal Register notice, with a 60-day comment period soliciting comments, of the following collection of information on June 16, 2010, 75 FR 34148. The collection involves a certification form that applicants for the Federal Air Marshal positions are required to complete regarding their mental health history.

  15. Accounting for context in studies of health inequalities: a review and comparison of analytic approaches.

    Science.gov (United States)

    Schempf, Ashley H; Kaufman, Jay S

    2012-10-01

    A common epidemiologic objective is to evaluate the contribution of residential context to individual-level disparities by race or socioeconomic position. We reviewed analytic strategies to account for the total (observed and unobserved factors) contribution of environmental context to health inequalities, including conventional fixed effects (FE) and hybrid FE implemented within a random effects (RE) or a marginal model. To illustrate results and limitations of the various analytic approaches of accounting for the total contextual component of health disparities, we used data on births nested within neighborhoods as an applied example of evaluating neighborhood confounding of racial disparities in gestational age at birth, including both a continuous and a binary outcome. Ordinary and RE models provided disparity estimates that can be substantially biased in the presence of neighborhood confounding. Both FE and hybrid FE models can account for cluster level confounding and provide disparity estimates unconfounded by neighborhood, with the latter having greater flexibility in allowing estimation of neighborhood-level effects and intercept/slope variability when implemented in a RE specification. Given the range of models that can be implemented in a hybrid approach and the frequent goal of accounting for contextual confounding, this approach should be used more often. Published by Elsevier Inc.

  16. Improving the Signal for U.S. Navy Officer Productivity

    Science.gov (United States)

    2014-12-01

    American Economic Review, 93(1), 216–240. Retrieved from http://www.jstor.org/stable/3132169 Mankiw , G., Romer, D., & Weil, D. (1992). A contribution...individual perfonnance appraisal system to optimally signal officer productivity. This paper utilizes the economics literature on individual perfonnance...signal officer productivity. This paper utilizes the economics literature on individual performance appraisals and promotion systems as the lens

  17. The behaviours of nurses that increase student accountability for learning in clinical practice: An integrative review.

    Science.gov (United States)

    Perry, Christina; Henderson, Amanda; Grealish, Laurie

    2018-06-01

    To identify nurses' behaviours that promote student accountability for learning in clinical practice. Health care services are experiencing significant strain in meeting clinical education requirements of increasing numbers of nursing students enrolled in undergraduate nursing programs. Internationally, the transition to university based education for nurses has seen the emergence of issues for busy clinicians trying to manage increasing workloads with responsibility for student learning. An understanding of what types of supervisor behaviours promote student accountability for learning, may support clinicians to more effectively manage their dual roles of clinical care and student support. An integrative approach was adopted for this review. A search of the Cumulative Index of Nursing and Allied Health Literature, Pubmed, Scopus and Embase was undertaken, limited to articles published between 2000 and March 2017. Whittemore and Knafls' (2005) framework for conducting integrative reviews was used to ensure a methodological and rigorous approach. Nine studies were considered. Behaviours emerged in relation to four themes including: belongingness associated with a genuine partnership; empowerment and increasing student self-efficacy; trust linked to increasing and staged independence; and balancing clinical and educational requirements. Behaviours of nurses significantly influence students' accountability for learning and accordingly, their ability to be adequately prepared for professional nursing practice. Understanding behaviours that impact on students' approach to clinical placement can guide nurses in their approach to facilitating student learning, in particular, behaviours that increase student responsibility and independence over the continuum of clinical education. Copyright © 2018 Elsevier Ltd. All rights reserved.

  18. 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.

  19. 874 CONSTRUCTION COST MODELS FOR HIGHRISE OFFICE ...

    African Journals Online (AJOL)

    USER

    2015-10-28

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

  20. The Impact of Materiality: Accounting's Best Kept Secret

    OpenAIRE

    Niamh Brennan; Sidney J. Gray

    2005-01-01

    This paper comprises a review of the literature on materiality in accounting. The paper starts by examining the context in which materiality is relevant, and the problems arising from applying the concept in practice. Definitions of materiality from legal, accounting and stock exchange sources are compared. The relevance of materiality to various accounting situations is discussed. Methods of calculating quantitative thresholds are described and illustrated. Prior research is reviewed, focuss...

  1. 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...

  2. Natural Resources Accounting and Sustainable Development: The ...

    African Journals Online (AJOL)

    Natural Resources Accounting and Sustainable Development: The Challenge to Economics and Accounting Profession. ... African Research Review ... The approach used in achieving this objective is by identifying the present position, limitations and the challenges for the economics and accounting professions.

  3. 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.

  4. Transition to Office-based Obstetric and Gynecologic Procedures: Safety, Technical, and Financial Considerations.

    Science.gov (United States)

    Peacock, Lisa M; Thomassee, May E; Williams, Valerie L; Young, Amy E

    2015-06-01

    Office-based surgery is increasingly desired by patients and providers due to ease of access, overall efficiency, reimbursement, and satisfaction. The adoption of office-based surgery requires careful consideration of safety, efficacy, cost, and feasibility within a providers practice. This article reviews the currently available data regarding patient and provider satisfaction as well as practical considerations of staffing, equipment, and supplies. To aid the practitioner, issues of office-based anesthesia and safety with references to currently available national guidelines and protocols are provided. Included is a brief review of billing, coding, and reimbursement. Technical procedural aspects with information and recommendations are summarized.

  5. 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...

  6. 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...

  7. 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...

  8. University Knowledge Transfer Offices and Social Responsibility

    Directory of Open Access Journals (Sweden)

    Irene Martín-Rubio

    2016-12-01

    Full Text Available Numerous studies and reviews about University Knowledge Transfer Offices (UKTO have been written, but there are few that focus on Social Responsibility (SR. We present a systematic review of the research on both fields. We consider not only logics from agency theory and resource-based view, but also the dynamic approach from institutional theory, as they aim to generate sustainable economic and social value. The evolution of Knowledge Transfer Offices depends on their role as brokers of collaborations among different stakeholders, according to their mission and capacity to confront the innovation gap. We follow the line of SR viewed as a response to the specific demands of large stakeholders. Building upon recent conceptualizations of different theories, we develop an integrative model for understanding the institutional effects of the UKTO on university social responsibility.

  9. 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.

  10. 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...

  11. Accounting for patient variability in finite element analysis of the intact and implanted hip and knee: a review.

    Science.gov (United States)

    Taylor, Mark; Bryan, Rebecca; Galloway, Francis

    2013-02-01

    It is becoming increasingly difficult to differentiate the performance of new joint replacement designs using available preclinical test methods. Finite element analysis is commonly used and the majority of published studies are performed on representative anatomy, assuming optimal implant placement, subjected to idealised loading conditions. There are significant differences between patients and accounting for this variability will lead to better assessment of the risk of failure. This review paper provides a comprehensive overview of the techniques available to account for patient variability. There is a brief overview of patient-specific model generation techniques, followed by a review of multisubject patient-specific studies performed on the intact and implanted femur and tibia. In particular, the challenges and limitations of manually generating models for such studies are discussed. To efficiently account for patient variability, the application of statistical shape and intensity models (SSIM) are being developed. Such models have the potential to synthetically generate thousands of representative models generated from a much smaller training set. Combined with the automation of the prosthesis implantation process, SSIM provides a potentially powerful tool for assessing the next generation of implant designs. The potential application of SSIM are discussed along with their limitations. Copyright © 2012 John Wiley & Sons, Ltd.

  12. Radioactive waste isolation in salt: peer review of the Office of Nuclear Waste Isolation's reports on preferred repository sites within the Palo Duro Basin, Texas

    International Nuclear Information System (INIS)

    Fenster, D.; Edgar, D.; Gonzales, S.; Domenico, P.; Harrison, W.; Engelder, T.; Tisue, M.

    1984-04-01

    Documents are being submitted to the Salt Repository Project Office (SRPO) of the US Department of Energy (DOE) by Battelle Memorial Institute's Office of Nuclear Waste Isolation (ONWI) to satisfy milestones of the Salt Repository Project of the Civilian Radioactive Waste Management Program. Some of these documents are being reviewed by multidisciplinary groups of peers to ensure DOE of their adequacy and credibility. Adequacy of documents refers to their ability to meet the standards of the US Nuclear Regulatory Commission, as enunciated in 10 CFR 60, and the requirements of the National Environmental Policy Act and the Nuclear Waste Policy Act of 1982. Credibility of documents refers to the validity of the assumptions, methods, and conclusions, as well as to the completeness of coverage. This report summarizes Argonne's review of ONWI's two-volume draft report entitled Identification of Preferred Sites within the Palo Duro Basin: Vol. 1 - Palo Duro Location A, and Vol. 2 - Palo Duro Location B, dated January 1984. Argonne was requested by DOE to review these documents on January 17 and 24, 1984 (see App. A). The review procedure involved obtaining written comments on the reports from three members of Argonne's core peer review staff and three extramural experts in related research areas. The peer review panel met at Argonne on February 6, 1984, and reviewer comments were integrated into this report by the review session chairman, with the assistance of Argonne's core peer review staff. All of the peer review panelists concurred in the way in which their comments were represented in this report (see App. B). A letter report and a draft of this report were sent to SRPO on February 10, 1984, and April 17, 1984, respectively. 5 references

  13. 45 CFR 30.3 - Antitrust, fraud, exception in the account of an accountable official, and interagency claims...

    Science.gov (United States)

    2010-10-01

    ... of antitrust laws, or to any debt involving fraud, presentation of a false claim, or... violation or fraud, a false claim, misrepresentation, or other criminal activity or misconduct, the Secretary shall refer the debt to the Office of the Inspector General for review. (3) Upon the determination...

  14. Information-Driven Safeguards: A Country Officer's Perspective

    International Nuclear Information System (INIS)

    Gyane, E.

    2010-01-01

    Since the transition from 'traditional' to strengthened safeguards, the evaluation and analysis of information has played an increasingly important role in the Agency's safeguards activities. During the State evaluation process, the Agency utilizes all available information for drawing credible safeguards conclusions. Besides State declared information and data gathered during inspections, a large number of information sources are reviewed for any indications of safeguards relevance. The State level approach - in contrast to the facility-based approach under traditional safeguards - considers the acquisition paths available to a State and adjusts safeguards intensity accordingly. An additional protocol widens the information base available to the Agency for analysis and evaluation and it extends the Agency's access rights in the field. The use of information for determining safeguards activities is often referred to as 'information-driven safeguards'. Country officers are inspectors in the Department of Safeguards Operations Divisions who are responsible for States and thus form the base of the Agency's information chain. The information-driven safeguards approach has led to a significant change in the role of inspector country officers: While the verification of declared nuclear material remains the cornerstone of the IAEA Safeguards System, country officers are now not only expected to be knowledgeable about the inspection-related aspects in their countries. They also need to act on information on their States coming from a variety of sources on an ongoing basis, in order to identify proliferation indicators at an early stage. Country officers thus analyse developments in their States as well as their States' relations with other States. They review scientific literature for research that could potentially be of safeguards relevance. They observe their States' nuclear facilities from satellite imagery. They evaluate reports on nuclear trade between their States

  15. A Three-fold Outlook of the Ultra-Efficient Engine Technology Program Office (UEET)

    Science.gov (United States)

    Graham, La Quilia E.

    2004-01-01

    The Ultra-Efficient Engine Technology (UEET) Office at NASA Glenn Research Center is a part of the Aeronautics Directorate. Its vision is to develop and hand off revolutionary turbine engine propulsion technologies that will enable future generation vehicles over a wide range of flight speeds. There are seven different technology area projects of UEET. During my tenure at NASA Glenn Research Center, my assignment was to assist three different areas of UEET, simultaneously. I worked with Kathy Zona in Education Outreach, Lynn Boukalik in Knowledge Management, and Denise Busch with Financial Management. All of my tasks were related to the business side of UEET. As an intern with Education Outreach I created a word search to partner with an exhibit of a Turbine Engine developed out of the UEET office. This exhibit is a portable model that is presented to students of varying ages. The word search complies with National Standards for Education which are part of every science, engineering, and technology teachers curriculum. I also updated a Conference Planning/Workshop Excel Spreadsheet for the UEET Office. I collected and inputted facility overviews from various venues, both on and off site to determine where to hold upcoming conferences. I then documented which facilities were compliant with the Federal Emergency Management Agency's (FEMA) Hotel and Motel Fire Safety Act of 1990. The second area in which I worked was Knowledge Management. a large knowledge management system online which has extensive documentation that continually needs reviewing, updating, and archiving. Knowledge management is the ability to bring individual or team knowledge to an organizational level so that the information can be stored, shared, reviewed, archived. Livelink and a secure server are the Knowledge Management systems that UEET utilizes, Through these systems, I was able to obtain the documents needed for archiving. My assignment was to obtain intellectual property including reports

  16. Secondary tracheoesophageal puncture in-office using Seldinger technique.

    Science.gov (United States)

    Britt, Christopher J; Lippert, Dylan; Kammer, Rachael; Ford, Charles N; Dailey, Seth H; McCulloch, Timothy; Hartig, Gregory

    2014-05-01

    Evaluate the safety and efficacy of in-office secondary tracheoesophageal puncture (TEP) technique using transnasal esophagoscopy (TNE) and the Seldinger technique in conjunction with a cricothyroidotomy kit for placement. Case series with chart review. Academic medical center. A retrospective chart review was performed on 83 subjects who underwent in-office secondary TEP. Variables that were examined included disease site, staging, histologic diagnosis, extent of resection and reconstruction, chemoradiation, functional voice status (as assessed by speech pathologist in most recent note), and complications directly related to the procedure. Eighty-three individuals from our institution met our criteria for in-office secondary TEP from 2005 to August 2012. Of these, 97.6% (81/83) had no complications of TEP. The overall complication rate was 2.4% (2/83). Complications included bleeding from puncture site and closure of puncture site after dislodgement of prosthesis at the time of puncture. Fluent conversational speech was achieved in 69.9% of all patients (58/83), and an additional 19.3% (16/83) achieved functional/intelligible speech; of those, 3.6% (3/83) were unable to achieve fluent conversational speech due to anatomic defects from previous surgery. An in-office TEP can be safely performed using the Seldinger technique with direct visualization using TNE, despite the extent of resection or reconstruction, with functional speech outcomes comparable to other studies available in the literature.

  17. Some ideas for next-generation controlled nuclear materials accountability techniques

    International Nuclear Information System (INIS)

    Brough, W.; Parrish, C.

    1994-08-01

    Current DOE regulations for Controlled Nuclear Materials (CNM) management have particular accounting problems that have become more evident as computer systems have been designed and programmed to automate the materials accounting functions. Some valuable detailed accounting information is lost with current accounting procedures and some aspects of the procedures are more complicated than need be. In February, 1988, the authors first recommended that the basic concepts of CNM accountability be reviewed, with particular emphasis on developing an Isotopic accountability system as opposed to the present Material-type accountability system. A parallel effort to review the materials measurement program would also be desirable

  18. Development of an activity-based costing model to evaluate physician office practice profitability.

    Science.gov (United States)

    Dugel, Pravin U; Tong, Kuo Bianchini

    2011-01-01

    Newer treatment regimens for age-related macular degeneration have significantly affected traditional and non-traditional retinal services across all types of practice settings around the country as they seek to find a balance among delivering best patient care, keeping operating costs under control, and maintaining profitability. A systematic retrospective review of a multi-city, multi-physician retinal practice's accounting system to obtain data on revenues, expenses, and profit. Data reviewed were from practice management systems to obtain claims level data on clinical procedures across 7 primary activity centers: non-laser surgery, laser surgery, office visits, optical coherence tomography (OCT), non-OCT diagnostics, drugs and drug injections, and research. All treated patients from a retina practice from January 1, 2005, to December 31, 2007. Retrospective claims data review from a multi-physician retina practice detailing Current Procedural Terminology and Healthcare Common Procedure Coding System procedures performed and billed, submitted charges, allowed charges, and net collections. Analyses were performed by an outside firm and verified by a risk advisory firm. Identifying practice efficiencies/inefficiencies as they relate to patient care. An elaborate analysis using activity-based costing (ABC) showed that increased office visits and OCT and non-OCT diagnostics had a significant negative impact on the practice's profit margins, whereas surgical procedures contributed to the majority of the practice's profit margins because of the lower operating costs associated with surgery. The practice was able to accommodate the demand in patient volume, medical retina services, and medical imaging with the advent of anti-vascular endothelial growth factor therapy and realized a seismic shift in operating costs. The practice attempted to deliver state-of-the-art patient care in a cost-effective manner, yet underwent a significant decline in its financial health

  19. 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…

  20. Office-based procedures for diagnosis and treatment of esophageal pathology.

    Science.gov (United States)

    Wellenstein, David J; Schutte, Henrieke W; Marres, Henri A M; Honings, Jimmie; Belafsky, Peter C; Postma, Gregory N; Takes, Robert P; van den Broek, Guido B

    2017-09-01

    Diagnostic and therapeutic office-based procedures under topical anesthesia are emerging in the daily practice of laryngologists and head and neck surgeons. Since the introduction of the transnasal esophagoscope, office-based procedures for the esophagus are increasingly performed. We conducted a systematic review of literature on office-based procedures under topical anesthesia for the esophagus. Transnasal esophagoscopy is an extensively investigated office-based procedure. This procedure shows better patient tolerability and equivalent accuracy compared to conventional transoral esophagoscopy, as well as time and cost savings. Secondary tracheoesophageal puncture, esophageal dilatation, esophageal sphincter injection, and foreign body removal are less investigated, but show promising results. With the introduction of the transnasal esophagoscope, an increasing number of diagnostic and therapeutic office-based procedures for the esophagus are possible, with multiple advantages. Further investigation must prove the clinical feasibility and effectiveness of the therapeutic office-based procedures. © 2017 Wiley Periodicals, Inc.

  1. 77 FR 66191 - Senior Executive Service-Performance Review Board

    Science.gov (United States)

    2012-11-02

    ... OFFICE OF PERSONNEL MANAGEMENT Senior Executive Service--Performance Review Board AGENCY: Office... performance review boards. The board reviews and evaluates the initial appraisal of a senior executive's... performance of the senior executive. U.S. Office of Personnel Management. John Berry, Director. The following...

  2. Alberta Office of Coal Research and Technology: Annual review 1991-1992

    Energy Technology Data Exchange (ETDEWEB)

    1992-01-01

    Annual report of the Office, established in 1984 to coordinate the government funding needed to identify, investigate and develop coal-related technologies. Background is given along with coal research strategy and research priorities. Short explanations are given of the various research projects being undertaken in mining, preparation and upgrading, combustion, liquefaction/co-processing, gasification, environment, enhanced oil recovery, the Western Canadian Low-Sulfur to Coal Program, and the Coal Research Contractor's Conference. Project expenditures are then listed by title and year, along with other statistics. A listing of the status of projects supported by the Office is also included, along with a list of publications currently available.

  3. 78 FR 69426 - Submission for OMB Review; 30-Day Comment Request: NIH NCI Central Institutional Review Board...

    Science.gov (United States)

    2013-11-19

    ... Institutes of Health (NIH), has submitted to the Office of Management and Budget (OMB) a request for review... response time, should be directed to the: Office of Management and Budget, Office of Regulatory Affairs... 1 15/60 4 Reviewer Advertisement Checklist Board Members 10 1 20/60 3 Dated: November 7, 2013...

  4. 75 FR 59799 - Office of Thrift Supervision

    Science.gov (United States)

    2010-09-28

    ...The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to comment on proposed and continuing information collections, as required by the Paperwork Reduction Act of 1995, 44 U.S.C. 3507. The Office of Thrift Supervision within the Department of the Treasury will submit the proposed information collection requirement described below to the Office of Management and Budget (OMB) for review, as required by the Paperwork Reduction Act. Today, OTS is soliciting public comments on its proposal to extend this information collection.

  5. 75 FR 14183 - Office of Community Oriented Policing Services; Agency Information Collection Activities...

    Science.gov (United States)

    2010-03-24

    ... information collection under review: COPS' Rural Law Enforcement National Training Assessment. The Department of Justice (DOJ) Office of Community Oriented Policing Services (COPS) will be submitting the... DEPARTMENT OF JUSTICE [OMB Number 1103-NEW] Office of Community Oriented Policing Services; Agency...

  6. Educational Accounting Procedures.

    Science.gov (United States)

    Tidwell, Sam B.

    This chapter of "Principles of School Business Management" reviews the functions, procedures, and reports with which school business officials must be familiar in order to interpret and make decisions regarding the school district's financial position. Among the accounting functions discussed are financial management, internal auditing,…

  7. 78 FR 22275 - Collection of Information under Review by Office of Management and Budget

    Science.gov (United States)

    2013-04-15

    ...., Washington, DC 20503, attention Desk Officer for the Coast Guard. (3) Hand Delivery: To DMF address above... received in a timely manner, mark the fax, attention Desk Officer for the Coast Guard. [[Page 22276

  8. GnRH antagonist versus long agonist protocols in IVF: a systematic review and meta-analysis accounting for patient type

    NARCIS (Netherlands)

    Lambalk, C. B.; Banga, F. R.; Huirne, J. A.; Toftager, M.; Pinborg, A.; Homburg, R.; van der Veen, F.; van Wely, M.

    2017-01-01

    Most reviews of IVF ovarian stimulation protocols have insufficiently accounted for various patient populations, such as ovulatory women, women with polycystic ovary syndrome (PCOS) or women with poor ovarian response, and have included studies in which the agonist or antagonist was not the only

  9. 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...

  10. 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

  11. 76 FR 64327 - Office of Oceanic and Atmospheric Research Draft Strategic Plan

    Science.gov (United States)

    2011-10-18

    ...: 111003608-1608-01] Office of Oceanic and Atmospheric Research Draft Strategic Plan AGENCY: Office of Oceanic... notice announces that OAR's draft Strategic Plan (FY12- 18) is available for public review and comment... next six years. These goals and objectives will provide guidance and strategic direction for program...

  12. 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

  13. Effect of hand hygiene on infectious diseases in the office workplace: A systematic review.

    Science.gov (United States)

    Zivich, Paul N; Gancz, Abigail S; Aiello, Allison E

    2018-04-01

    Extensive data suggests that hand hygiene is a critical intervention for reducing infectious disease transmission in the clinical setting. However, it is unclear whether hand hygiene is effective at cutting down on infectious illnesses in non-clinical workplaces. The aim of this review is to assess the current literature concerning the effects of hand-washing interventions on infectious disease prevention among employees in nonclinical, office-based workplaces. In compiling this review, PubMed, Scopus, and Business Source Premier were examined for studies published from 1960 through 2016. Eleven studies (eight experimental, two observational, one a simulation) were identified as eligible for inclusion. Hand-hygiene interventions at various levels of rigor were shown to reduce self-reported illness symptoms. Hand hygiene is thought to be more effective against gastrointestinal illness than it is against respiratory illness, but no clear consensus has been reached on this point. Minimal hand-hygiene interventions seem to be effective at reducing the incidence of employee illness. Along with reducing infections among employees, hand-hygiene programs in the workplace may provide additional benefits to employers by reducing the number of employee health insurance claims and improving employee morale. Future research should use objective measures of hand hygiene and illness, and explore economic impacts on employers more fully. Copyright © 2018 Association for Professionals in Infection Control and Epidemiology, Inc. Published by Elsevier Inc. All rights reserved.

  14. Review, Analysis and Evaluation of Certain Areas and Facets of Policies, Systems, Processes and Management of the U.S. Government Printing Office.

    Science.gov (United States)

    Coopers & Lybrand, New York, NY.

    Covered in this report of the 1978 project of the Joint Committee on Printing are aspects of three selected areas. Part one, Management Review and Assessment, contains a summary of management and user interviews, a review of GPO's goals and organizational structure, and an assessment of management systems and procedures. The accounting system is…

  15. 78 FR 67402 - Agency Information Collection Activities: Submission for the Office of Management and Budget (OMB...

    Science.gov (United States)

    2013-11-12

    ... Collection Activities: Submission for the Office of Management and Budget (OMB) Review; Comment Request... which facilitates tracking the identity of the waste generator. That tracking becomes more complicated..., Office of Information and Regulatory Affairs (3150-0164, -0166, -0165), NEOB-10202, Office of Management...

  16. 2015 Peer Review Report

    Energy Technology Data Exchange (ETDEWEB)

    None, None

    2016-03-01

    In the spring and summer of 2015, the Bioenergy Technologies Office (BETO or the Office) of the U.S. Department of Energy (DOE) implemented an external peer review of the projects in its research, development and demonstration (RD&D) portfolio. The Office manages a diverse portfolio of technologies across the spectrum of applied RD&D within the dynamic context of changing budgets and Administration priorities. The Office portfolio is organized according to the biomass-to-bioenergy supply chain—from the feedstock source to the end user (see Figure 1)—with major focus on feedstock supply and biomass conversion. The 2015 Project Peer Review took place March 23-27, 2015, outside of Washington, D.C., in Alexandria, Virginia, and evaluated most of the publicly funded projects in BETO’s portfolio. The subsequent Program Management Review took place on June 25, 2015, in Washington, D.C., and provided an Office- level assessment of strategic planning and programmatic initiatives. The peer review process enables external stakeholders to provide feedback on the responsible use of taxpayer funding and develop recommendations for the most efficient and effective ways to accelerate the development of an advanced bioenergy industry. The planning and execution of these reviews was completed over the course of 10 months, and this report includes the results of both events.

  17. 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

  18. THE MANAGEMENT ACCOUNTING TOOLS AND THE INTEGRATED REPORTING

    Directory of Open Access Journals (Sweden)

    Gabriel JINGA

    2015-04-01

    Full Text Available During the recent years the stakeholders are asking for other pieces of information to be published along with the financial one, such as risk reporting, intangibles, social and environmental accounting. The type of corporate reporting which incorporates the elements enumerated above is the integrated reporting. In this article, we argue that the information disclosed in the integrated reports is prepared by the management accounting, not only by the financial accounting. Thus, we search for the management accounting tools which are used by the companies which prepare integrated reports. In order to do this, we analytically reviewed all the reports available on the website of a selected company. Our results show that the company is using most of the management accounting tools mentioned in the literature review part.

  19. Defense Finance and Accounting Service Commercial Activities Program

    National Research Council Canada - National Science Library

    1999-01-01

    .... This report evaluated the Defense Finance and Accounting Service competitive sourcing process and reviewed the adequacy of the Defense Finance and Accounting Service management control program...

  20. New Procedures for the Management of Computer Accounts

    CERN Multimedia

    2006-01-01

    In today's computing environment where there is a permanent threat of computer security incidents, it is vitally important to control who has access to CERN's computing infrastructure. To obtain a computer account people are already required to be registered at CERN but until now the closing of accounts has relied on an annual review carried out by the group administrators. This process is now being automated and linked into the CERN registration database. The account review will run permanently and trigger action both when an account is unused and when a person's contract is soon to end. Advance warning of actions to be taken will be sent to both users and their supervisors: when an account has been unused for 6 months the account will be blocked. A year later, after a second warning, the account will be deleted; when a person's association with CERN comes to an end (based on the 'end date' in the official registration database) their computer accounts will be blocked. For most members of the personnel t...

  1. New Procedures for the Management of Computer Accounts

    CERN Multimedia

    2006-01-01

    In today's computing environment where there is a permanent threat of computer security incidents, it is vitally important to control who has access to CERN's computing infrastructure. To obtain a computer account it is already required that people be registered at CERN but up till now closing of accounts has relied on an annual review carried out by the group administrators. This process is now being automated and linked into the CERN registration database. The account review will run permanently and trigger action both when an account is unused and when a person's contract is soon to end. Advance warning of actions to be taken will be sent to both users and their supervisors: when an account has been unused for 6 months the account will be blocked. A year later, after a second warning, the account will be deleted; when a person's association with CERN comes to an end (based on the 'end date' in the official registration database) their computer accounts will be blocked. For most members of the personnel...

  2. Annual report of the Chief Executive Officer of ARPANSA, 1998-1999

    International Nuclear Information System (INIS)

    1999-12-01

    This is the first annual report of the Chief Executive Officer (CEO) of the Australian Radiation Protection and Nuclear Safety Agency (ARPANSA). It addresses the Requirements for Departmental Annual Reports issued by the Department of Prime Minister and Cabinet as updated in May 1999, as well as the annual reporting requirements of the Australian Radiation Protection and Nuclear Safety (ARPANS) Act 1998 . The report contains: a corporate overview which details the functions of ARPANSA, its corporate plan and organisational structure; a report on performance against the functions of ARPANSA and an account of some of the achievements of its achievements during the year under review; appendixes containing statistical and financial information on the performance and administration of ARPANSA as well as the financial statements for the Nuclear Safety Bureau and ARPANSA. An index showing compliance with the annual reporting requirements of the Department of Prime Minister and Cabinet is at Appendix 4F.Copyright (1999) Commonwealth of Australia

  3. 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).

  4. 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

  5. 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...

  6. 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...

  7. 75 FR 18794 - Certain Orange Juice From Brazil: Preliminary Results of Antidumping Duty Administrative Review...

    Science.gov (United States)

    2010-04-13

    ... were sold to affiliated parties; ii. We adjusted Cutrale's reported COM to remove ICMS taxes from the..., Accountant, to Neal M. Halper, Director, Office of Accounting, entitled ``Cost of Production and Constructed..., Memorandum from Christopher J. Zimpo, Accountant, to Neal M. Halper, Director Office of Accounting, entitled...

  8. 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.

  9. Radioactive waste isolation in salt: peer review of the Office of Nuclear Waste Isolation's report on Functional Design Criteria for a Repository for High-Level Radioactive Waste

    International Nuclear Information System (INIS)

    Hambley, D.F.; Russell, J.E.; Busch, J.S.; Harrison, W.; Edgar, D.E.; Tisue, M.W.

    1984-08-01

    This report summarizes Argonne's review of the Office of Nuclear Waste Isolation's (ONWI's) draft report entitled Functional Design Criteria for High-Level Nuclear Waste Repository in Salt, dated January 23, 1984. Recommendations are given for improving the ONWI draft report

  10. The Relevant Skills for Forensic Accountants – Can the Romanian Accounting Education Programs offer them?

    Directory of Open Access Journals (Sweden)

    Bobițan Nicolae

    2017-01-01

    Full Text Available In Romania for becoming a forensic accountant it is necessary, as preliminary conditions, first,to have a bachelor`s degree in accounting or finance, and second, to attain a certification, aschartered accountant, given by the professional body, CECCAR, and after that, as forensicaccountant. The purpose of this study is to investigate whether the Romanian academic educationand the professional education can assure all the relevant skills for a forensic accountant. In orderto achieve the objective, first, the authors investigated the most important studies which have thepurpose to identify the relevant skills for a forensic accountant. Second, the authors reviewed thecurriculum of the most important faculties with the aim to find and connect different courses withdifferent skills. The purpose was to determine how the forensic accounting education, offered to theprofessional accountants, assures them, all the relevant skills that are necessary in the profession.

  11. Annual report and accounts 1994

    International Nuclear Information System (INIS)

    1994-01-01

    The Annual Report of the Southern Electric Group presents the Chairman's statement, and a review by the Chief Executive which covers productivity and efficiency, VAT, subsidiaries, associated activity, energy efficiency, safety and caring for the environment. This is followed by a financial review, the director's report, and the annual accounts for the year ended 31 March 1994. (UK)

  12. Accounting Information Systems in Healthcare: A Review of the Literature.

    Science.gov (United States)

    Hammour, Hadal; Househ, Mowafa; Razzak, Hira Abdul

    2017-01-01

    As information technology progresses in Saudi Arabia, the manual accounting systems have become graduallyinadequate for decision needs. Subsequently, private and public healthcare divisions in Saudi Arabia perceive Computerized accounting information system (CAIS) as a vehicle to safeguard efficient and effective flow of information during the analysis, processes, and recording of financial data. Efficient and effective flow of information improvesthe decision making of staff, thereby improving the capability of health care sectors to reduce cost of the medical services.In this paper, we define computerized accounting systems from the point of view of health informatics. Also, the challenges and benefits of supporting CAIS applications in hospitals of Saudi Arabia. With these elements, we conclude that CAIS in Saudi Arabia can serve as a valuable tool for evaluating and controlling the cost of medical services in healthcare sectors. Supplementary education on the significance of having systems of computerized accounting within hospitals for nurses, doctors, and accountants with other health care staff is warranted in future.

  13. 77 FR 65541 - Agency Information Collection Activities; Submission to the Office of Management and Budget for...

    Science.gov (United States)

    2012-10-29

    ... and Records Management Services, Office of Management, publishes this notice containing proposed...; Submission to the Office of Management and Budget for Review and Approval; Comment Request; Impact Evaluation..., Information and Records Management Services, Office of Management. [FR Doc. 2012-26519 Filed 10-26-12; 8:45 am...

  14. 78 FR 11686 - Agency Information Collection Activities: Submission for the Office of Management and Budget (OMB...

    Science.gov (United States)

    2013-02-19

    ...: Submission for the Office of Management and Budget (OMB) Review; Comment Request AGENCY: Nuclear Regulatory... introduction of byproduct material into products or materials and transfer of the products or materials to..., Office of Information and Regulatory Affairs (3150-0001), NEOB-10202, Office of Management and Budget...

  15. Predictors of the Effectiveness of Management Accounting Function in Nigerian Firms

    Directory of Open Access Journals (Sweden)

    Oyewo Babajide

    2017-12-01

    Full Text Available This study evaluated the influence of six contingent variables – firm size, age, sector, existence of management accounting department, affiliation to foreign entity and public-quotation status – on the effectiveness of management accounting function in Nigerian firms. Stratified random sampling technique was deployed to obtain the views of 131 Finance Officers with oversight role across major sectors of the Nigerian economy. Statistical tools used in analysis were descriptive statistics, factor-analysis, Kruskal Wallis Test and binary logistic regression. Whilst detecting that contextual variables such as size, age, sector, existence of management accounting department and public-quotation status significantly affect the effectiveness of the management accounting function, affiliation to foreign entity was found not to exert significant influence. The strongest predictor of the likelihood of operating a very effective management accounting function was the existence of management accounting department. Organisations are encouraged to have separate management accounting department because of additional benefits imbued by specialist management accounting skills.

  16. Approach of the State Office for Nuclear Safety to the regulatory incumbency

    International Nuclear Information System (INIS)

    Boehm, K.; Urbancik, L.

    1997-01-01

    The State Office for Nuclear Safety is the Czech regulatory authority responsible for supervision over the safety of nuclear facilities, over radioactive waste management and spent fuel management, over nuclear materials including accountancy and control, and over ionizing radiation protection. The State Office also coordinates the Radiation Monitoring Network of the Czech Republic and the international exchange of radiological data, and supervises more than 5000 workplaces where ionizing radiation sources are handled. In 1996 the State Office accomplished 47 inspections of nuclear materials, out of these 39 were performed in cooperation with inspectors of the IAEA. Other activities (emergency preparedness, legislative activities, international cooperation and public information) are also mentioned. (M.D.)

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

    Science.gov (United States)

    2016-12-01

    Transparency Act of 2014. Specifically, for a statistically valid sample of spending data submitted by the DoD, assess the completeness, timeliness...facilities did not appropriately transfer funds to the U.S. Treasury for 114 delinquent accounts, valued at $13.4 million, of the 125 accounts the...the DoD Office of Inspector General Delinquent Medical Service Account Audits This is a summary report to identify systemic problems regarding

  18. Strategic Management Accounting Development during Last 30 Years

    OpenAIRE

    Šoljaková, Libuše

    2012-01-01

    This paper analyses some reasons why strategic management accounting was not widely accepted. After initial boom of strategic management accounting there is stagnation in recent year. Application of strategic management accounting in practice does not exceed pilot case study. Strategic management accounting lessons are not commonly included in educational programs. Finally researches on strategic management accounting have only limited results. Paper is based on literature review and empirica...

  19. Accounting for derivative contracts in an energy environment

    International Nuclear Information System (INIS)

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

    1999-01-01

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

  20. Accounting for derivative contracts in an energy environment

    Energy Technology Data Exchange (ETDEWEB)

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

    1999-07-01

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

  1. 78 FR 71498 - Copyright Office Fees: Cable and Satellite Statement of Account Fees

    Science.gov (United States)

    2013-11-29

    ... procedures used by other governmental entities, including the Federal Accounting Standards Advisory Board's... work procedures and forms and updated its internal information systems to facilitate its implementation..., including the detailed classifications of community groups, television stations, and channel lineups. The...

  2. 75 FR 42126 - Office on Violence Against Women

    Science.gov (United States)

    2010-07-20

    ... progress report is divided into sections that pertain to the different types of activities in which... Collection Activities: New Collection ACTION: 30-Day Notice of Information Collection Under Review: Semi... Information and Regulatory Affairs, Attention Department of Justice Desk Officer, Washington, DC 20503...

  3. Environmental Accounting as a Tool for Environmental Management ...

    African Journals Online (AJOL)

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

  4. "Because I Am Worth It" : A Theoretical Framework and Empirical Review of a Justification-Based Account of Self-Regulation Failure

    NARCIS (Netherlands)

    De Witt Huberts, Jessie C.; Evers, Catharine; De Ridder, Denise T D

    Self-regulation failure is often explained as being overwhelmed by impulse. The present article proposes a novel pathway, presenting a theoretical framework and empirical review of a justification-based account of self-regulation failure. With justification we refer to making excuses for one's

  5. PowerGen plc report and accounts 1994

    International Nuclear Information System (INIS)

    1994-01-01

    The annual report and accounts of PowerGen plc for the year 1994 are presented. Financial highlights are quoted, followed by the Chairman's statement, reviews by the Chief Executive and Financial Directors, reports by the Auditors and Directors, balance sheets and details of the consolidated profit and loss account and principal accounting policies. A four year summary and shareholder information are included. (UK)

  6. 76 FR 71581 - Collection of Information Under Review by Office of Management and Budget

    Science.gov (United States)

    2011-11-18

    ...., Washington, DC 20503, attention Desk Officer for the Coast Guard. (3) Hand Delivery: To DMF address above... are received in a timely manner, mark the fax, attention Desk Officer for the Coast Guard. The DMF....S. Coast Guard, Assistant Commandant for Command, Control, Communications, Computers and Information...

  7. Exploring Culture-Specific Learning Styles in Accounting Education

    Science.gov (United States)

    Sikkema, Seth E.; Sauerwein, Joshua A.

    2015-01-01

    Purpose: The purpose of this paper is to review whether culture affects accounting students' learning processes to identify practical guidance for accounting educators facing a culturally diverse classroom. In spite of a significant literature thread in accounting education on student learning, relatively, little emphasis has been placed on…

  8. 42 CFR 480.140 - Disclosure of quality review study information.

    Science.gov (United States)

    2010-10-01

    ... health when there is substantial risk to the public health; CMS; or to Federal and State fraud and abuse... Accounting Office as necessary to carry out statutory responsibilities. (c) A QIO may disclose information... Accounting Office as necessary to carry out its statutory responsibilities. (g) The QIO must disclose to CMS...

  9. 75 FR 56530 - Public Information Collections Approved by Office of Management and Budget

    Science.gov (United States)

    2010-09-16

    ... Management and Budget (OMB) approval for the following public information collections pursuant to the... Office of Management and Budget (OMB).\\2\\ On February 17, 2010, the Commission received OMB approval.\\3... Collection(s) Being Submitted for Review and Approval to the Office of Management and Budget (OMB), Comments...

  10. 77 FR 35701 - Collection of Information Under Review by Office of Management and Budget

    Science.gov (United States)

    2012-06-14

    ..., 725 17th Street NW., Washington, DC 20503, attention Desk Officer for the Coast Guard. (3) Hand.... To ensure your comments are received in a timely manner, mark the fax, attention Desk Officer for the... Admiral, U.S. Coast Guard, Assistant Commandant for Command, Control, Communications, Computers and...

  11. 77 FR 53898 - Collection of Information Under Review by Office of Management and Budget

    Science.gov (United States)

    2012-09-04

    ..., 725 17th Street NW., Washington, DC 20503, attention Desk Officer for the Coast Guard. (3) Hand.... To ensure your comments are received in a timely manner, mark the fax, attention Desk Officer for the.... Day, Rear Admiral, U.S. Coast Guard, Assistant Commandant for Command, Control, Communications...

  12. 76 FR 62424 - Collection of Information Under Review by Office of Management and Budget

    Science.gov (United States)

    2011-10-07

    ..., 725 17th Street NW., Washington, DC 20503, attention Desk Officer for the Coast Guard. (3) Hand.... To ensure your comments are received in a timely manner, mark the fax, attention Desk Officer for the..., Rear Admiral, U.S. Coast Guard, Assistant Commandant for Command, Control, Communications, Computers...

  13. 76 FR 7871 - Collection of Information Under Review by Office of Management and Budget

    Science.gov (United States)

    2011-02-11

    ..., 725 17th Street, NW., Washington, DC 20503, attention Desk Officer for the Coast Guard. (3) Hand.... To ensure your comments are received in a timely manner, mark the fax, attention Desk Officer for the..., Captain, U.S. Coast Guard, Acting Assistant Commandant for Command, Control, Communications, Computers and...

  14. 76 FR 66739 - Collection of Information Under Review by Office of Management and Budget

    Science.gov (United States)

    2011-10-27

    ...., Washington, DC 20590-0001. (b) To OIRA, 725 17th Street NW., Washington, DC 20503, attention Desk Officer for..., attention Desk Officer for the Coast Guard. The DMF maintains the public docket for this Notice. Comments... Commandant for Command, Control, Communications, Computers and Information Technology. [FR Doc. 2011-27756...

  15. 77 FR 65897 - Collection of Information Under Review by Office of Management and Budget

    Science.gov (United States)

    2012-10-31

    ...., Washington, DC 20503, attention Desk Officer for the Coast Guard. (3) Hand Delivery: To DMF address above... received in a timely manner, mark the fax, attention Desk Officer for the Coast Guard. The DMF maintains... Commandant for Command, Control, Communications, Computers and Information Technology. [FR Doc. 2012-26718...

  16. 78 FR 45545 - Collection of Information under Review by Office of Management and Budget

    Science.gov (United States)

    2013-07-29

    ..., 725 17th Street NW., Washington, DC 20503, attention Desk Officer for the Coast Guard. (3) Hand.... To ensure your comments are received in a timely manner, mark the fax, attention Desk Officer for the... Commandant for Command, Control, Communications, Computers and Information Technology. [FR Doc. 2013-18068...

  17. 77 FR 42321 - Collection of Information Under Review by Office of Management and Budget

    Science.gov (United States)

    2012-07-18

    ..., 725 17th Street NW., Washington, DC 20503, attention Desk Officer for the Coast Guard. (3) Hand.... To ensure your comments are received in a timely manner, mark the fax, attention Desk Officer for the... Admiral, U.S. Coast Guard, Assistant Commandant for Command, Control, Communications, Computers and...

  18. 76 FR 66737 - Collection of Information Under Review by Office of Management and Budget

    Science.gov (United States)

    2011-10-27

    ...., Washington, DC 20503, attention Desk Officer for the Coast Guard. (3) Hand Delivery: To DMF address above... received in a timely manner, mark the fax, attention Desk Officer for the Coast Guard. The DMF maintains... Commandant for Command, Control, Communications, Computers and Information Technology. [FR Doc. 2011-27755...

  19. 77 FR 26561 - Collection of Information Under Review by Office of Management and Budget

    Science.gov (United States)

    2012-05-04

    ...., Washington, DC 20503, attention Desk Officer for the Coast Guard. (3) Hand Delivery: To DMF address above... received in a timely manner, mark the fax, attention Desk Officer for the Coast Guard. The DMF maintains.... Day, Rear Admiral, U.S. Coast Guard, Assistant Commandant for Command, Control, Communications...

  20. Cost accounting for the radiologist.

    Science.gov (United States)

    Gentili, Amilcare

    2014-05-01

    Cost accounting is the branch of managerial accounting that deals with the analysis of the costs of a product or service. This article reviews methods of classifying and allocating costs and relationships among costs, volume, and revenues. Radiology practices need to know the cost of a procedure or service to determine the selling price of a product, bid on contracts, analyze profitability, and facilitate cost control and cost reduction.