Auditing the Auditors: Has the Establishment of the Audit Oversight Board Affected Audit Quality?

OpenAIRE

Ismail, Hashanah; Theng, Ung Chui

2015-01-01

This paper reports on the results of a research into the relationship between audit quality during the years before and after the incorporation of the Audit Oversight Board (AOB) in Malaysia in 2010. As the AOB only audits auditors of listed companies this study is based on 50 companies’ audited financial statements 2 years before and after AOB was established. A total of 200 firm years were observed. Using reported companies’ earnings to proxy for earnings and audit quality the data collecte...

77 FR 202 - Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References

Science.gov (United States)

2012-01-03

... 9000-AM00 Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting... accounting standards owing to the Financial Accounting Standards Board's Accounting Standards Codification of Generally Accepted Accounting Principles. DATES: Effective Date: February 2, 2012. FOR FURTHER INFORMATION...

Overseeing oversight: governance of quality and safety by hospital boards in the English NHS.

Science.gov (United States)

Mannion, Russell; Davies, Huw; Freeman, Tim; Millar, Ross; Jacobs, Rowena; Kasteridis, Panos

2015-01-01

To contribute towards an understanding of hospital board composition and to explore board oversight of patient safety and health care quality in the English NHS. We reviewed the theory related to hospital board governance and undertook two national surveys about board management in NHS acute and specialist hospital trusts in England. The first survey was issued to 150 trusts in 2011/2012 and was completed online via a dedicated web tool. A total 145 replies were received (97% response rate). The second online survey was undertaken in 2012/2013 and targeted individual board members, using a previously validated standard instrument on board members' attitudes and competencies (the Board Self-Assessment Questionnaire). A total of 334 responses were received from 165 executive and 169 non-executive board members, providing at least one response from 95 of the 144 NHS trusts then in existence (66% response rate). Over 90% of the English NHS trust boards had 10-15 members. We found no significant difference in board size between trusts of different types (e.g. Foundation Trusts versus non-Foundation Trusts and Teaching Hospital Trusts versus non-Teaching Hospital Trusts). Clinical representation on boards was limited: around 62% had three or fewer members with clinical backgrounds. For about two-thirds of the trusts (63%), board members with a clinical background comprised less than 30% of the members. Boards were using a wide range and mix of quantitative performance metrics and soft intelligence (e.g. walk-arounds, patient stories) to monitor their organisations with regard to patient safety. The Board Self-Assessment Questionnaire data showed generally high or very high levels of agreement with desirable statements of practice in each of its six dimensions. Aggregate levels of agreement within each dimension ranged from 73% (for the dimension addressing interpersonal issues) to 85% (on the political). English NHS boards largely hold a wide range of attitudes and

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.

FASB (Financial Accounting Standards Board) proposal changes retiree healthcare benefit accounting.

Science.gov (United States)

Grimaldi, P L; Bertko, J M

1989-07-01

The Financial Accounting Standards Board (FASB) recently issued an exposure draft (ED) of a standard that would change the way organizations account for their employees' post-retirement healthcare benefits. According to the ED, organizations would have to switch from cash accounting to accrual accounting for post-retirement benefits as well as record their retiree healthcare liabilities on their balance sheets by 1992.

Why budget accountability fails? The elusive links between parliaments and audit agencies in the oversight of the budget

Directory of Open Access Journals (Sweden)

CARLOS SANTISO

2015-09-01

Full Text Available ABSTRACTParliaments and audit agencies have critical and complementary roles in the oversight of the budget and the enforcement of government accountability. Yet, the nexus between parliaments and audit agencies is one of the weakest links in the accountability chain, generating an accountability gap in the budget process. This articles analyses the interactions between parliaments and audit agencies in the oversight of government finances during the latter stages of the budget process. Using proxies to evaluate the quality of those linkages, such as the follow-up to audit findings and the discharge of government, it shows important dysfunctions in the interactions between parliaments and audit agencies due to a combination of technical capacity constraints and political economy disincentives. It suggests that the effective functioning of the system of checks and balances in public budgeting critically hinges on the agility of the linkages between accountability institutions. As such, the failure of budget accountability is due to systemic dysfunctions in the systems of accountability, rather than the failure of an individual accountability institution acting in isolation. In addition, the effectiveness of the horizontal accountability architecture depends on the political economy incentives shaping the budget process, which are generated by the interactions between the choice of institutional design and budget rules, with the degree of political competition and electoral rules.

76 FR 8989 - Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References

Science.gov (United States)

2011-02-16

... Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References AGENCIES... Acquisition Regulation (FAR) to update references to authoritative accounting standards owing to the Financial... Accounting Principles (GAAP) (``Codification of GAAP''). DATES: Interested parties should submit written...

Safety Oversight of Decommissioning Activities at DOE Nuclear Sites

International Nuclear Information System (INIS)

Zull, Lawrence M.; Yeniscavich, William

2008-01-01

The Defense Nuclear Facilities Safety Board (Board) is an independent federal agency established by Congress in 1988 to provide nuclear safety oversight of activities at U.S. Department of Energy (DOE) defense nuclear facilities. The activities under the Board's jurisdiction include the design, construction, startup, operation, and decommissioning of defense nuclear facilities at DOE sites. This paper reviews the Board's safety oversight of decommissioning activities at DOE sites, identifies the safety problems observed, and discusses Board initiatives to improve the safety of decommissioning activities at DOE sites. The decommissioning of former defense nuclear facilities has reduced the risk of radioactive material contamination and exposure to the public and site workers. In general, efforts to perform decommissioning work at DOE defense nuclear sites have been successful, and contractors performing decommissioning work have a good safety record. Decommissioning activities have recently been completed at sites identified for closure, including the Rocky Flats Environmental Technology Site, the Fernald Closure Project, and the Miamisburg Closure Project (the Mound site). The Rocky Flats and Fernald sites, which produced plutonium parts and uranium materials for defense needs (respectively), have been turned into wildlife refuges. The Mound site, which performed R and D activities on nuclear materials, has been converted into an industrial and technology park called the Mound Advanced Technology Center. The DOE Office of Legacy Management is responsible for the long term stewardship of these former EM sites. The Board has reviewed many decommissioning activities, and noted that there are valuable lessons learned that can benefit both DOE and the contractor. As part of its ongoing safety oversight responsibilities, the Board and its staff will continue to review the safety of DOE and contractor decommissioning activities at DOE defense nuclear sites

Board Characteristics and Accounting Performance in Banking Industry: The Indonesian Experience

Directory of Open Access Journals (Sweden)

Muhammad Agung Prabowo

2018-02-01

Full Text Available This paper examines the effect of board characteristics on accounting return in Indonesian banking industry. The conceptual framework borrows from agency theory claiming that board is held liable for monitoring responsibilities and that monitoring effectiveness will lead to higher corporate achievement. Yet the theory predicts that board characteristics matter in constituting firm performance. It is hypothesized that leadership structure, representation of independent directors, board size, and the rank of college board chairperson attended are necessary attributes enable the board to deliver better performance. The investigation is based on a dataset consisting of 83 banks during 2009-2015. Panel data analysis reveal that the proportion of independent directors, board leadership structure, and board size shows insignificant influence. The rank of universities the board chairperson graduated is found to have an impact on accounting earnings. The impact is robust after the type of controlling owners is taken into account. Yet the association between university rank and performance is more pronounced in the listed-banks.

76 FR 30213 - Privacy Act of 1974: Systems of Records

Science.gov (United States)

2011-05-24

... association, state accountancy board, or other Federal, State, local, or foreign licensing or oversight... state accountancy board, the Public Company Accounting Oversight Board, or any similar Federal, State... of Practice, 17 CFR 201.102(e). 7. To a bar association, state accountancy board, or other Federal...

National Radiological Protection Board accounts 1986-87

International Nuclear Information System (INIS)

1987-05-01

The 1986-87 accounts of the Radiological Protection Board are presented in accordance with the Radiological Protection Act 1970. The report of the Comptroller and Auditor General is also given. (U.K.)

National Radiological Protection Board accounts 1986-87

Energy Technology Data Exchange (ETDEWEB)

1987-01-01

The 1986-87 accounts of the Radiological Protection Board are presented in accordance with the Radiological Protection Act 1970. The report of the Comptroller and Auditor General is also given. (U.K.).

48 CFR 30.102 - Cost Accounting Standards Board publication.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Cost Accounting Standards... REGULATION GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION General 30.102 Cost Accounting Standards Board publication. Copies of the CASB Standards and Regulations are printed in title 48...

An international nanoscience advisory board to improve and harmonize nanotechnology oversight

International Nuclear Information System (INIS)

Marchant, Gary E.; White, Andrew

2011-01-01

As governments around the world begin to implement regulations aimed at controlling nanotechnology, those regulations should be based upon the best available science, applied as consistently as possible within jurisdictions and, to the extent feasible, across jurisdictions. These goals would be easier to achieve with the creation of an international nanoscience advisory board. Such a body could be modeled on similar international scientific advisory bodies for other issues, such as the Intergovernmental Panel on Climate Change (IPCC) and the Intergovernmental Science-Policy Platform on Biodiversity and Ecosystem Services. Such a body should also take into account lessons learned from these similar organizations. An international nanoscience advisory board could assist regulatory bodies by providing a central source of accurate scientific information about the risks and benefits of nanotechnology, including relevant uncertainties, rather than having each regulatory body make these determinations independently. An international nanoscience advisory board could facilitate harmonization within and between jurisdictions by involving the top experts in the field to produce a centralized knowledge base for regulatory decisions. While an international nanoscience advisory board presents many potential benefits, it also faces significant difficulties, which are best illustrated by examining the history and challenges of existing international science advisory bodies.

Ideal Police Oversight and Review: The Next Piece of the Community Policing Puzzle

Science.gov (United States)

2015-12-01

oversight. Included in that malpractice are instances of perceived physical and verbal abuse , perceived harassment, failure to take appropriate action...a kid from south Stockton. 1 I. INTRODUCTION A. PROBLEM STATEMENT—BACKGROUND Independent oversight boards are asked to make the complaint...communities with inclusion and investigative transparency when filing complaints of police misconduct and abuse of police powers. In his article “Race

Medical licensing board characteristics and physician discipline: an empirical analysis.

Science.gov (United States)

Law, Marc T; Hansen, Zeynep K

2010-02-01

This article investigates the relationship between the characteristics of medical licensing boards and the frequency with which boards discipline physicians. Specifically, we take advantage of variation in the structure of medical licensing boards between 1993 and 2003 to determine the effect of organizational and budgetary independence, public oversight, and resource constraints on rates of physician discipline. We find that larger licensing boards, boards with more staff, and boards that are organizationally independent from state government discipline doctors more frequently. Public oversight and political control over board budgets do not appear to influence the extent to which medical licensing boards discipline doctors. These findings are broadly consistent with theories of regulatory behavior that emphasize the importance of bureaucratic autonomy for effective regulatory enforcement.

75 FR 47444 - Amendments to the Informal and Other Procedures, Rules of Organization and Program Management...

Science.gov (United States)

2010-08-06

... Practice; Interim Commission Review of Public Company Accounting Oversight Board Inspection Reports and... facilitate interim Commission review of Public Company Accounting Oversight Board [[Page 47445

This is a test. Exams for governance boards on quality measures could be a way to improve care, accountability in hospitals.

Science.gov (United States)

Evans, Melanie

2009-11-16

Hospital board members have little or no training on quality or safety issues and a spotty record of oversight in those areas, a new study published by Health Affairs has found. Many are convinced that boards have a big role to play in improving quality and safety, and that by focusing on those issues, they can spark change. "I think it's a question of calling it out. It's all laid out and everybody sees it", says former MedStar Chairman E. F. Shaw Wilgis, left.

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...

FASB (Financial Accounting Standards Board) issues new accounting rules for debt and equity securities.

Science.gov (United States)

Reinstein, A; Bayou, M E

1994-10-01

The Financial Accounting Standards Board (FASB) recently issued a new statement that requires all companies to change their methods of accounting for debt and equity securities. Rather than allowing organizations to use a historical cost approach in accounting for such financial instruments, FASB Statement No. 115 requires organizations to adopt a market value approach. The provisions of this statement will affect significantly organizations in the healthcare industry that have large investment portfolios.

Account 1983-1984. [National Radiological Protection Board

Energy Technology Data Exchange (ETDEWEB)

1984-01-01

Account prepared pursuant to section 3 (4) of the Radiological Protection Act 1970 of the receipts and payments of the National Radiological Protection Board for the year ended 31st March 1984; together with the Report of the Comptroller and Auditor General thereon. (In continuation of House of Commons Paper No. 149 of 1983-84).

Effects of Board of Directors' Characteristics on the Quality of Accounting Information in Brazil

Directory of Open Access Journals (Sweden)

Luciana Holtz

2014-12-01

Full Text Available One of the board of directors' responsibilities is to monitor the quality of information disclosed in financial reports. The board's structural and compositional characteristics can affect the quality of reported accounting information. The aim of this study was to investigate the effects of the board's structural and compositional characteristics on the quality of accounting information of companies listed on the Brazilian Securities, Commodities, and Futures Exchange (Bolsa de Mercadorias e Futuros - BM&FBovespa. Specifically, the characteristics studied were the size and independence of the board of directors and separation of the roles of chairman and executive director. Accounting information relevance and earnings informativeness were used as proxies for the quality of accounting information. The sample included non-financial companies listed on the BM&FBovespa with annual stock market liquidity higher than 0.001, covering the period from 2008–2011. Data were collected from the Economática® database and directly from companies' annual reports and reference forms available on the Securities Commission (Comissão de Valores Mobiliários - CVM or BM&FBovespawebsites. Data analysis was undertaken using the multiple regression technique for calculating the models of accounting information relevance and earnings informativeness. The results reveal that, for companies that trade stocks on the BM&FBovespa in the Brazilian market, the characteristics of board independence and separation of the roles of chairman and executive director positively influence the quality of reported accounting information, specifically regarding the relevance of equity. Earnings informativeness is positively affected by board independence and negatively affected by larger board size (more than nine members. Overall, the results corroborate international studies such as those of Vafeas (2000, Firth, Fung, and Rui (2007, Ahmed, Hossain, and Adams (2006 and

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...

Information technology and the board of directors.

Science.gov (United States)

Nolan, Richard; McFarlan, F Warren

2005-10-01

Ever since the Y2K scare, boards have grown increasingly nervous about corporate dependence on information technology. Since then, computer crashes, denial of service attacks, competitive pressures, and the need to automate compliance with government regulations have heightened board sensitivity to IT risk. Unfortunately, most boards remain largely in the dark when it comes to IT spending and strategy, despite the fact that corporate information assets can account for more than 50% of capital spending. A lack of board oversight for IT activities is dangerous, the authors say. It puts firms at risk in the same way that failing to audit their books would. Companies that have established board-level IT governance committees are better able to control IT project costs and carve out competitive advantage. But there is no one-size-fits-all model for board supervision of a company's IT operations. The correct approach depends on what strategic "mode" a company is in whether its operations are extremely dependent on IT or not, and whether or not it relies heavily on keeping up with the latest technologies. This article spells out the conditions under which boards need to change their level of involvement in IT decisions, explaining how members can recognize their firms' IT risks and decide whether they should pursue more aggressive IT governance. The authors delineate what an IT governance committee should look like in terms of charter, membership, duties, and overall agenda. They also offer recommendations for developing IT policies that take into account an organization's operational and strategic needs and suggest what to do when those needs change. Given the dizzying pace of change in the world of IT, boards can't afford to ignore the state of their IT systems and capabilities. Appropriate board governance can go a long way toward helping a company avoid unnecessary risk and improve its competitive position.

75 FR 70487 - Proposed Rules for Implementing the Whistleblower Provisions of Section 21F of the Securities...

Science.gov (United States)

2010-11-17

... authority, any self-regulatory organization, or the Public Company Accounting Oversight Board about a matter... Public Company Accounting Oversight Board, a law enforcement organization, or to persons who obtain their... available sources may include both sources that are widely disseminated (such as corporate press releases...

75 FR 59331 - Public Company Accounting Oversight Board; Notice of Filing of Proposed Rules on Auditing...

Science.gov (United States)

2010-09-27

..., including related disclosures: Significant changes in the company's accounting principles, financial... respect to the accounting principles applicable to that company. Risk of Material Misstatement 5. The risk...; less complex business processes and financial reporting systems; more centralized accounting functions...

77 FR 75689 - Public Company Accounting Oversight Board; Order Granting Approval of Proposed Rules on Auditing...

Science.gov (United States)

2012-12-21

... financial information within generally accepted accounting principles that have been discussed with... the person(s) identified by the auditor as responsible for overseeing the accounting and financial...-making authority and responsibility to oversee the accounting and financial reporting processes of the...

The Board's Role in Financial Oversight. AGB Board Essentials Series

Science.gov (United States)

Krawitz, Natalie

2015-01-01

An often-volatile economy, changing demographics, and technological innovations in educational delivery are among the dramatic changes across higher education that have forced boards and institutions to question the viability of the existing business model. Flat or declining state support in real terms, lower investment returns in some years,…

A Study of the Impact of the Lack of a Cost Accounting Standards Board.

Science.gov (United States)

1987-06-01

California 00 ,: SE P 9 7 THESIS SE& A STUDY OF THE IMPACT OF THE LACK OF A COST ACCOUNTING STANDARDS BOARD by James F. Sumner, III June 1987 Thesis...O’ATON COSA1. CODES 16 SuB,*CT j’J.45 Comr~nue n- p.ono ol neeeterV ani denltiy by flO(k f1LrmbCr) E,) ROUP StA IRucost accounting , cost accounting ...thesis has two purposes. First, it attempts to determine whether the absence of the Cost Accounting Standards Board (CASB) has given rise to any areas

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

Science.gov (United States)

2015-05-01

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

77 FR 49462 - National Science Board; Sunshine Act Meetings

Science.gov (United States)

2012-08-16

... NATIONAL SCIENCE FOUNDATION National Science Board; Sunshine Act Meetings The National Science Board, pursuant to NSF regulations (45 CFR Part 614), the National Science Foundation Act, as amended... regard to the scheduling of a teleconference meeting of the Audit and Oversight Committee for the...

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...

76 FR 37571 - Broker-Dealer Reports

Science.gov (United States)

2011-06-27

... ``review'' and appropriate tests of the broker-dealer's accounting system, internal accounting control and... further states that the scope of the audit and review of the accounting system, internal accounting... Accounting Oversight Board (the ``PCAOB'') to implement oversight of independent public accountants of broker...

Content Analysis and Readibility Formulas as Applied To The Accounting Principles Board "Opinions"

Science.gov (United States)

Stead, Bette Ann

1977-01-01

Discusses a study analyzing twenty-four of the Accounting Principles Board "Opinions" (APB Opinions) and concludes that the APB context is very difficult to read and understand for both accounting and nonaccounting majors. (MH)

76 FR 51064 - National Science Board; Sunshine Act Meetings; Notice

Science.gov (United States)

2011-08-17

... NATIONAL SCIENCE FOUNDATION National Science Board; Sunshine Act Meetings; Notice The National Science Board (NSB) Committee on Audit and Oversight and the NSB Committee on Strategy and Budget, pursuant to NSF regulations (45 CFR part 614), the National Science Foundation Act, as amended (42 U.S.C...

The other shoe drops--FASB (Financial Accounting Standards Board) issues its proposed statement on employers' accounting for postretirement medical benefits.

Science.gov (United States)

Melbinger, M S

1989-06-01

The Financial Accounting Standards Board recently issued an exposure draft dealing with employers' accounting for postretirement medical or life insurance benefits. Mr. Melbinger explains the implications of these proposed changes in accounting procedures and discusses the status of case law dealing with employers' rights to modify or terminate retiree medical coverage.

Aviation Safety: FAA Oversight of Repair Stations Needs Improvement

Science.gov (United States)

1997-10-24

This report by the General Accounting Office examines the Federal Aviation : Administration's (FAA) oversight of the aviation repair station industry. : Specifically, this report addresses the following questions: (1) What is the : nature and scope o...

Recommendations for oversight of nanobiotechnology: dynamic oversight for complex and convergent technology

International Nuclear Information System (INIS)

Ramachandran, Gurumurthy; Wolf, Susan M.; Paradise, Jordan; Kuzma, Jennifer; Hall, Ralph; Kokkoli, Efrosini; Fatehi, Leili

2011-01-01

Federal oversight of nanobiotechnology in the U.S. has been fragmented and incremental. The prevailing approach has been to use existing laws and other administrative mechanisms for oversight. However, this “stay-the-course” approach will be inadequate for such a complex and convergent technology and may indeed undermine its promise. The technology demands a new, more dynamic approach to oversight. The authors are proposing a new oversight framework with three essential features: (a) the oversight trajectory needs to be able to move dynamically between “soft” and “hard” approaches as information and nano-products evolve; (b) it needs to integrate inputs from all stakeholders, with strong public engagement in decision-making to assure adequate analysis and transparency; and (c) it should include an overarching coordinating entity to assure strong inter-agency coordination and communication that can meet the challenge posed by the convergent nature of nanobiotechnology. The proposed framework arises from a detailed case analysis of several key oversight regimes relevant to nanobiotechnology and is informed by inputs from experts in academia, industry, NGOs, and government.

National Radiological Protection Board. Account 1991-92

International Nuclear Information System (INIS)

1992-01-01

The Board was constituted as a public authority under the Radiological Protection Act 1970 with the functions of advancing the acquisition of knowledge about the protection of mankind from radiation hazards and providing information and advice to persons, including Government Departments, with responsibilities in the United Kingdom in relation to the protection from radiation hazards either of the community as a whole or particular sections of the community. The Board is also empowered to provide technical services to persons and groups of persons concerned with radiation hazards on a commercial basis. These accounts show that the surplus on ordinary activities amounted to 210k pounds; cash balances increased by 161k pounds to 748k pounds which includes 431k pounds held on behalf of European Partners under the CEC Association Agreement. The Board achieved the principal objectives which had been set out in the Corporate Plan. Demand for the provision of services and advice to industry and other public bodies continued at a constant level. Current major issues are the new Recommendations from the International Commission on Radiological Protection for control of exposure, and subsequent national recommendations on dose limitation; an increasing awareness of non-ionising radiation, and public exposures and aspects of radiation in the environment. In particular there has been a significant demand for radon surveys as part of a sponsored monitoring programme in the south-west which is largely responsible for the increase in income-earning activities. Further studies are being commissioned and it is likely, therefore, that the Board will continue to be involved in large-scale radon work in the immediate future. The financial objectives were attained with minor variances on the planned budget profiles. (UK)

75 FR 48996 - National Science Board; Sunshine Act Meetings; Notice

Science.gov (United States)

2010-08-12

... NATIONAL SCIENCE FOUNDATION National Science Board; Sunshine Act Meetings; Notice The National Science Board's Committee on Audit & Oversight, pursuant to NSF regulations (45 CFR part 614), the National Science Foundation Act, as amended (42 U.S.C. 1862n-5), and the Government in the Sunshine Act (5...

76 FR 3180 - National Science Board; Sunshine Act Meetings; Notice

Science.gov (United States)

2011-01-19

... NATIONAL SCIENCE FOUNDATION National Science Board; Sunshine Act Meetings; Notice The National Science Board's Committee on Programs and Plans and the Committee on Audit & Oversight, pursuant to NSF regulations (45 CFR part 614), the National Science Foundation Act, as amended (42 U.S.C. 1862n-5), and the...

Oversight and enforcement at DOE

International Nuclear Information System (INIS)

Fergus, I.E., Christopher, R.K.

1996-01-01

This paper addresses recent changes to the independent oversight and enforcement programs within the U.S. Department of Energy (DOE) and applications to criticality safety. DOE's Office of Oversight (Oversight hereafter), in the Office of Environment, Safety, and Health (EH), independently evaluates whether management systems ensure adequate protection of the worker, public, and environment. Oversight has adopted a new approach to performing evaluations based on the guiding principles for safety management identified by the Secretary of Energy. The principles Oversight evaluates are line management responsibility for safety and health, comprehensive requirements, and competence commensurate with responsibilities. Recently, the DOE codified the implementation of integrated safety management, further expounding on these basic guiding principles and Oversight's role. The Office of Enforcement and Investigations in EH (Enforcement hereafter) is responsible for enforcement, and relevant documents describe its role. This paper briefly discusses criticality safety aspects of the twin initiatives of Oversight and Enforcement

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...

The Global Fund's paradigm of oversight, monitoring, and results in Mozambique.

Science.gov (United States)

Warren, Ashley; Cordon, Roberto; Told, Michaela; de Savigny, Don; Kickbusch, Ilona; Tanner, Marcel

2017-12-12

The Global Fund is one of the largest actors in global health. In 2015 the Global Fund was credited with disbursing close to 10 % of all development assistance for health. In 2011 it began a reform process in response to internal reviews following allegations of recipients' misuse of funds. Reforms have focused on grant application processes thus far while the core structures and paradigm have remained intact. We report results of discussions with key stakeholders on the Global Fund, its paradigm of oversight, monitoring, and results in Mozambique. We conducted 38 semi-structured in-depth interviews in Maputo, Mozambique and members of the Global Fund Board and Secretariat in Switzerland. In-country stakeholders were representatives from Global Fund country structures (eg. Principle Recipient), the Ministry of Health, health or development attachés bilateral and multilateral agencies, consultants, and the NGO coordinating body. Thematic coding revealed concerns about the combination of weak country oversight with stringent and cumbersome requirements for monitoring and evaluation linked to performance-based financing. Analysis revealed that despite the changes associated with the New Funding Model, respondents in both Maputo and Geneva firmly believe challenges remain in Global Fund's structure and paradigm. The lack of a country office has many negative downstream effects including reliance on in-country partners and ineffective coordination. Due to weak managerial and absorptive capacity, more oversight is required than is afforded by country team visits. In-country partners provide much needed support for Global Fund recipients, but roles, responsibilities, and accountability must be clearly defined for a successful long-term partnership. Furthermore, decision-makers in Geneva recognize in-country coordination as vital to successful implementation, and partners welcome increased Global Fund engagement. To date, there are no institutional requirements for

Computerized information management for institutional review boards.

Science.gov (United States)

Hood, Maureen N; Gugerty, Brian; Levine, Richard; Ho, Vincent B

2005-01-01

The use of human subjects for medical research in most industrialized nations requires the scientific and ethical scrutiny of research proposals by a governing institutional review board (IRB) or its equivalent. As part of their primary charge to protect human subjects, IRBs are responsible for the regulatory oversight of not only the research protocol itself but also the research conduct of the investigators and, if applicable, the funding sponsor. This article will discuss the regulatory requirements for an accurate account of IRB protocols and investigators and present an overview of the general flow of information for an IRB protocol. The current and potential uses of information management systems by IRBs will also be reviewed and accompanied by a discussion of the potential advantages and disadvantages of various computerized information systems for management of clinical research.

Overseeing Educational Quality: A How-to Guide for Boards of Universities and Colleges

Science.gov (United States)

Association of Governing Boards of Universities and Colleges, 2014

2014-01-01

Too often, boards spend too little time discussing student learning, student outcomes, and student success. As stewards of the whole of the institution, the oversight of educational quality is a primary obligation of governing boards. AGB--with support from the Teagle Foundation, an advisory committee, and teams from eight diverse…

What questions do board members in public service organizations ask about executive compensation?

Directory of Open Access Journals (Sweden)

Chris Bart

2014-11-01

Full Text Available The purpose of this study is to investigate the governance questions that board members in public service organizations ask as they go about fulfilling their responsibilities for the oversight of executive compensation. The research uses 24 of the questions – as proposed by the Canadian Institute of Chartered Accountants - that directors should ask about executive compensation and investigates both their usage and perceived importance by board members. The study is based on a usable sample of 47 board members from public service organizations who were attending a Canadian director training program. The research finds that, insofar as public service organizations are concerned, not all of the recommended executive compensation governance questions were asked with the same frequency nor were they considered equally important. Additionally, the relationship between a question’s usage frequency and its perceived importance was not perfect. However, there appears to be a significantly positive relationship among the number of executive compensation governance questions asked and selected elements of a board’s governance structure.

Designing oversight for nanomedicine research in human subjects: systematic analysis of exceptional oversight for emerging technologies

International Nuclear Information System (INIS)

Wolf, Susan M.; Jones, Cortney M.

2011-01-01

The basic procedures and rules for oversight of U.S. human subjects research have been in place since 1981. Certain types of human subjects research, however, have provoked creation of additional mechanisms and rules beyond the Department of Health and Human Services (DHHS) Common Rule and Food and Drug Administration (FDA) equivalent. Now another emerging domain of human subjects research—nanomedicine—is prompting calls for extra oversight. However, in 30 years of overseeing research on human beings, we have yet to specify what makes a domain of scientific research warrant extra oversight. This failure to systematically evaluate the need for extra measures, the type of extra measures appropriate for different challenges, and the usefulness of those measures hampers efforts to respond appropriately to emerging science such as nanomedicine. This article evaluates the history of extra oversight, extracting lessons for oversight of nanomedicine research in human beings. We argue that a confluence of factors supports the need for extra oversight, including heightened uncertainty regarding risks, fast-evolving science yielding complex and increasingly active materials, likelihood of research on vulnerable participants including cancer patients, and potential risks to others beyond the research participant. We suggest the essential elements of the extra oversight needed.

Designing oversight for nanomedicine research in human subjects: systematic analysis of exceptional oversight for emerging technologies

Science.gov (United States)

Wolf, Susan M.; Jones, Cortney M.

2011-04-01

The basic procedures and rules for oversight of U.S. human subjects research have been in place since 1981. Certain types of human subjects research, however, have provoked creation of additional mechanisms and rules beyond the Department of Health & Human Services (DHHS) Common Rule and Food and Drug Administration (FDA) equivalent. Now another emerging domain of human subjects research—nanomedicine—is prompting calls for extra oversight. However, in 30 years of overseeing research on human beings, we have yet to specify what makes a domain of scientific research warrant extra oversight. This failure to systematically evaluate the need for extra measures, the type of extra measures appropriate for different challenges, and the usefulness of those measures hampers efforts to respond appropriately to emerging science such as nanomedicine. This article evaluates the history of extra oversight, extracting lessons for oversight of nanomedicine research in human beings. We argue that a confluence of factors supports the need for extra oversight, including heightened uncertainty regarding risks, fast-evolving science yielding complex and increasingly active materials, likelihood of research on vulnerable participants including cancer patients, and potential risks to others beyond the research participant. We suggest the essential elements of the extra oversight needed.

Responsibility for quality improvement and patient safety: hospital board and medical staff leadership challenges.

Science.gov (United States)

Goeschel, Christine A; Wachter, Robert M; Pronovost, Peter J

2010-07-01

Concern about the quality and safety of health care persists, 10 years after the 1999 Institute of Medicine report To Err is Human. Despite growing awareness of quality and safety risks, and significant efforts to improve, progress is difficult to measure. Hospital leaders, including boards and medical staffs, are accountable to improve care, yet they often address this duty independently. Shared responsibility for quality and patient safety improvement presents unique challenges and unprecedented opportunities for boards and medical staffs. To capitalize on the pressure to improve, both groups may benefit from a better understanding of their synergistic potential. Boards should be educated about the quality of care provided in their institutions and about the challenges of valid measurement and accurate reporting. Boards strengthen their quality oversight capacity by recruiting physicians for vacant board seats. Medical staff members strengthen their role as hospital leaders when they understand the unique duties of the governing board. A quality improvement strategy rooted in synergistic efforts by the board and the medical staff may offer the greatest potential for safer care. Such a mutually advantageous approach requires a clear appreciation of roles and responsibilities and respect for differences. In this article, we review these responsibilities, describe opportunities for boards and medical staffs to collaborate as leaders, and offer recommendations for how boards and medical staff members can address the challenges of shared responsibility for quality of care.

76 FR 9054 - National Science Board; Sunshine Act Meetings; Impromptu Notice of Change (Addition of Agenda Item)

Science.gov (United States)

2011-02-16

... NATIONAL SCIENCE FOUNDATION National Science Board; Sunshine Act Meetings; Impromptu Notice of Change (Addition of Agenda Item) The National Science Board's (NSB) Audit & Oversight (A&O) Committee..., National Science Foundation, 4201 Wilson Blvd., Arlington, VA 22230. Telephone: (703) 292-7000. Daniel A...

Improving MC and A Oversight in Russia by Implementing Measurement and Training Programs

International Nuclear Information System (INIS)

Bokov, Dmitry; Byers, Kenneth R.

2004-01-01

As the Russian State regulatory agency responsible for oversight of nuclear material control and accounting (MC and A), Gosatomnadzor of Russia (GAN) determines the status of the MC and A programs at Russian facilities. Last year, GAN developed and implemented their Nuclear Material Measurement Program Plan which documents current non-destructive assay (NDA) measurement capability in all regions of GAN; provides justification for upgrades to equipment, procedures and training; and defines the inspector-facility operator interface as it relates to NDA measurement equipment use. This Program Plan has helped to give the GAN inspection measurements more legal and official status as an oversight tool, and has also helped to improve other GAN MC and A oversight activities. These improvements include developing a tamper-indicating device program, conducting NDA workshops at specific Russian nuclear facilities to better train MC and A inspectors, and developing training evaluation programs. The Program is an important tool to address the GAN role in oversight of the Russian Federal Information System nuclear material database. This paper describes the feedback received from the GAN regional offices on the implementation of the Program Plan during its first year in operation and how the Program Plan has affected other GAN inspection activities to improve MC and A oversight.

Closed to reason: time for accountability for the International Narcotic Control Board

Directory of Open Access Journals (Sweden)

Small Dan

2007-05-01

International Harm Reduction Development Program (IHRD joined by former United Nations Special Envoy for HIV/AIDS in Africa, the respected Canadian statesman Stephen Lewis. The full report, "Closed to Reason: The International Narcotics Control Board and HIV/AIDS" is attached along [see Additional file 1] with a Russian translation of the key findings of the authors [see Additional files 2] as well as Russian and Chinese translations of this abstract [see Additional 3 and 4]. As the report makes very clear, the time to inject some accountability and reason into the INCB is now. Additional file 1 Closed to Reason: The International Narcotics Control Board and HIV/AIDS. Report by J. Csete and D. Wolfe of the Canadian HIV/AIDS Legal Network; International Harm Reduction Development Program (IHRD; Open Society Institute (OSI; 2007:1–32. Click here for file Additional file 2 Closed to Reason: The International Narcotics Control Board and HIV/AIDS Key Findings. Russian translation of key findings of the above report. Click here for file Additional file 3 "Closed to Reason": Time for Accountability for the International Narcotic Control Board. Russian translation of abstract of the above editorial. Click here for file Additional file 4 "Closed to Reason": Time for accountability for the International Narcotic Control Board. Chinese translation of abstract of the above editorial. Click here for file Howmany times must a man look up Before he can see the sky Yes and how many ears Must one man have Before he can hear people cry? Yes, and how many deaths Will it take till he knows That too many people have died? Bob Dylan

WHAT ON EARTH HAPPENED TO THE ACCOUNTING PROFESSION (ABSTRACT

Directory of Open Access Journals (Sweden)

Jerome J. DeRidder

2004-01-01

Full Text Available The Accounting Profession in the United States began with the 1896 NewYork Bill which provided for an examination to become a “Certified Public Accountant.”During this early period the professional accountant searched for the fairest presentation of financial data. The auditors responsibilities were not clearly defined nor were there any “Generally Accepted Principles.”Over the years, efforts were made to improve the level of financial reporting by the New York Stock Exchange, the Investment Bankers Association and by the Accounting Profession; however, they lacked authority to enforce their recommendations.Many times the profession was several criticized for their lack of uniform standards, relying upon precedent rather than using the scientific method and sometimes yielding to industry pressure on important issues. In 1956, Mr. Spacek, the managing partner of Arthur Anderson and Co. made a prophetic statement when at a commerce and industry luncheon he stated that the profession: “must wait for the CATASTROPHE — because we do not have a self-appraising profession.”Arthur Anderson and Co. no longer exists due to accounting fraud and irregularities. The Securities and Exchange Commission empowered by the SARBANES-OXLEY Act established a New Accounting Oversight Board Profession and they control the accounting Profession in the United States.

13 CFR 120.1005 - Bureau of PCLP Oversight.

Science.gov (United States)

2010-01-01

... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Bureau of PCLP Oversight. 120.1005 Section 120.1005 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION BUSINESS LOANS Risk-Based Lender Oversight Supervision § 120.1005 Bureau of PCLP Oversight. SBA's Bureau of PCLP Oversight within...

Nuclear Oversight Function at Krsko NPP

International Nuclear Information System (INIS)

Bozin, B.; Kavsek, D.

2010-01-01

The nuclear oversight function is used at the Krsko NPP constructively to strengthen safety and improve performance. Nuclear safety is kept under constant examination through a variety of monitoring techniques and activities, some of which provide an independent review. The nuclear oversight function at the Krsko NPP is accomplished by Quality and Nuclear Oversight Division (SKV). SKV has completed its mission through a combination of compliance, performance and effectiveness-based assessments. The performance-based assessment is an assessment using various techniques (observations, interviews, walk-downs, document reviews) to assure compliance with standards and regulations, obtain insight into performance, performance trends and also to identify opportunities to improve effectiveness of implementation. Generally, the performance-based approach to oversight function is based on some essential elements. The most important one which is developed and implemented is an oversight program (procedure). The program focuses on techniques, activities and objectives commensurate with their significance to plant operational safety. These techniques and activities are: self-assessments, assessments, audits, performance indicators, monitoring of corrective action program (CAP), industry independent reviews (such as IAEA's OSART and WANO Peer Review), industry benchmarking etc. Graded approach is an inherent product of a performance based program and ranking process. It is important not only to focus on the highest ranked performance based attributes but to lead to effective utilization of an oversight program. The attributes selected for oversight need to be based on plant specific experience, current industry operating experience, supplier's performance and quality issues. Collaboration within the industry and effective utility oversight of processes and design activities are essential for achieving good plant performance. So the oversight program must integrate relevant

12 CFR 1710.16 - Prohibition of extensions of credit to board members and executive officers.

Science.gov (United States)

2010-01-01

... ENTERPRISE OVERSIGHT, DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT SAFETY AND SOUNDNESS CORPORATE GOVERNANCE Corporate Practices and Procedures § 1710.16 Prohibition of extensions of credit to board members and...

5 CFR 330.611 - Oversight.

Science.gov (United States)

2010-01-01

... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Oversight. 330.611 Section 330.611 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE REGULATIONS RECRUITMENT, SELECTION, AND... Employees § 330.611 Oversight. OPM provides advice and assistance to agencies in implementing their Career...

12 CFR 370.10 - Oversight.

Science.gov (United States)

2010-01-01

... LIQUIDITY GUARANTEE PROGRAM § 370.10 Oversight. (a) Participating entities are subject to the FDIC's oversight regarding compliance with the terms of the temporary liquidity guarantee program. (b) A..., for the duration of the temporary liquidity guarantee program, to be subject to the FDIC's authority...

En mere relevant revisionspåtegning

DEFF Research Database (Denmark)

Kiertzner, Lars; Beck, Jon; Engelund, Lars

2012-01-01

Finanskrisen har ført til krav om en mere meningsfuld rapportering fra revisor oven for brugere af regnskaber. EU Kommission og PCAOB (Public Company Accounting Oversight Board) i USA har som følge heraf stillet forslag til, hvorledes denne rapportering kunne forbedres.......Finanskrisen har ført til krav om en mere meningsfuld rapportering fra revisor oven for brugere af regnskaber. EU Kommission og PCAOB (Public Company Accounting Oversight Board) i USA har som følge heraf stillet forslag til, hvorledes denne rapportering kunne forbedres....

The Disproportionate Erosion of Local Control: Urban School Boards, High-Stakes Accountability, and Democracy

Science.gov (United States)

Trujillo, Tina M.

2013-01-01

This case study of an urban school board's experiences under high-stakes accountability demonstrates how the district leaders eschewed democratic governance processes in favor of autocratic behaviors. They possessed narrowly defined goals for teaching and learning that emphasized competitive, individualized means of achievement. Their decision…

32 CFR 2700.51 - Information Security Oversight Committee.

Science.gov (United States)

2010-07-01

... 32 National Defense 6 2010-07-01 2010-07-01 false Information Security Oversight Committee. 2700... MICRONESIAN STATUS NEGOTIATIONS SECURITY INFORMATION REGULATIONS Implementation and Review § 2700.51 Information Security Oversight Committee. The OMSN Information Security Oversight Committee shall be chaired...

Research Ethics: Institutional Review Board Oversight of Art Therapy Research

Science.gov (United States)

Deaver, Sarah P.

2011-01-01

By having their research proposals reviewed and approved by Institutional Review Boards (IRBs), art therapists meet important ethical principles regarding responsibility to research participants. This article provides an overview of the history of human subjects protections in the United States; underlying ethical principles and their application…

'We all want to succeed, but we've also got to be realistic about what is happening': an ethnographic study of relationships in trial oversight and their impact.

Science.gov (United States)

Daykin, Anne; Selman, Lucy E; Cramer, Helen; McCann, Sharon; Shorter, Gillian W; Sydes, Matthew R; Gamble, Carrol; Macefield, Rhiannon; Lane, J Athene; Shaw, Alison

2017-12-22

The oversight and conduct of a randomised controlled trial involves several stakeholders, including a Trial Steering Committee (TSC), Trial Management Group (TMG), Data Monitoring Committee (DMC), funder and sponsor. We aimed to examine how the relationships between these stakeholders affect the trial oversight process and its rigour, to inform future revision of Good Clinical Practice guidelines. Using an ethnographic study design, we observed the oversight processes of eight trials and conducted semi-structured interviews with members of the trials' TSCs and TMGs, plus other relevant informants, including sponsors and funders of trials. Data were analysed thematically, and findings triangulated and integrated to give a multi-perspective account of current oversight practices in the UK. Eight TSC and six TMG meetings from eight trials were observed and audio-recorded, and 66 semi-structured interviews conducted with 52 purposively sampled key informants. Five themes are presented: (1) Collaboration within the TMG and role of the CTU; (2) Collaboration and conflict between oversight committees; (3) Priorities; (4) Communication between trial oversight groups and (5) Power and accountability. There was evidence of collaborative relationships, based on mutual respect, between CTUs, TMGs and TSCs, but also evidence of conflict. Relationships between trial oversight committees were influenced by stakeholders' priorities, both organisational and individual. Good communication following specific, recognised routes played a central role in ensuring that relationships were productive and trial oversight efficient. Participants described the possession of power over trials as a shifting political landscape, and there was lack of clarity regarding the roles and accountability of each committee, the sponsor and funder. Stakeholders' perceptions of their own power over a trial, and the power of others, influenced relationships between those involved in trial oversight. Recent

77 FR 1095 - Sunshine Act Meeting

Science.gov (United States)

2012-01-09

... provisions of the Government in the Sunshine Act, Public Law 94-409, that the Securities and Exchange... 2012 budget of the Public Company Accounting Oversight Board and will consider the related annual accounting support fee for the Board under Section 109 of the Sarbanes-Oxley Act of 2002. Commissioner...

Using the Monopoly[R] Board Game as an In-Class Economic Simulation in the Introductory Financial Accounting Course

Science.gov (United States)

Shanklin, Stephen B.; Ehlen, Craig R.

2007-01-01

This paper discusses using the Monopoly[R] board game as an economic simulation exercise to reinforce an understanding of how the accounting cycle impacts financial statements used to evaluate management performance. This approach uses the rules and strategies of a familiar board game to create a simulation of business and economic realities,…

32 CFR 2103.51 - Information Security Oversight Committee.

Science.gov (United States)

2010-07-01

... 32 National Defense 6 2010-07-01 2010-07-01 false Information Security Oversight Committee. 2103... BE DECLASSIFIED Implementation and Review § 2103.51 Information Security Oversight Committee. The NCS Information Security Oversight Committee shall be chaired by the Staff Counsel of the National Security...

The Police Executive and Governance: Adapting Police Leadership to an Increase in Oversight and Accountability in Police Operations

Directory of Open Access Journals (Sweden)

Gary Ellis

2014-03-01

Full Text Available In a democracy, it is generally understood that the police serve at the will of the people and are accountable through police governance. This usually consists of elected and/or appointed officials whose primary legal authority is to set policy and appoint the police leaders whom they hold accountable for ensuring that effective policing operations are carried out. It is widely held in common law jurisdictions that the governing body is limited in their role and cannot get involved in “operational policing issues.” In June 2010, the G20 world leaders’ conference was held in Toronto, Canada. The events surrounding the police actions during this conference caused a great deal of concern and led the Toronto Police Services Board, who are the governing authority for the Toronto Police Service, to commission a review to look at their own role. The findings in relation to “board” involvement in the operational side of policing challenged a long held belief regarding the limited role of governance in police operations. These findings will be examined in relation to the lack of board expertise and the challenges faced by police leaders to adapt and develop their attitudes, skills and abilities to respond to any expansion of governance authority.

13 CFR 120.1000 - Risk-Based Lender Oversight.

Science.gov (United States)

2010-01-01

... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Risk-Based Lender Oversight. 120.1000 Section 120.1000 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION BUSINESS LOANS Risk-Based Lender Oversight Supervision § 120.1000 Risk-Based Lender Oversight. (a) Risk-Based Lender...

Oversight Institutions Within the United Nations

DEFF Research Database (Denmark)

Pontoppidan, Caroline Aggestam

2015-01-01

This article will give a description of the role of internal audit and governance functions within the United Nations system. The United Nations has, during the last 10 years, worked to establish effective oversight services. Oversight, governance and hereunder the internal audit function has been...

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...

Board of Governors | IDRC - International Development Research ...

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

2010-11-02

Nov 2, 2010 ... ... direction;; review and approve the Centre's budget and financial statements; ... Chairman, Accounting Standards and Oversight Council, Canadian ... Kingston, Jamaica (appointed May 29, 2009) Principal, University of the ...

78 FR 9749 - Notice of Sunshine Act Meeting

Science.gov (United States)

2013-02-11

... to the provisions of the Government in the Sunshine Act, Public Law 94-409, that the Securities and... to approve the 2013 budget of the Public Company Accounting Oversight Board and will consider the related annual accounting support fee for the Board under Section 109 of the Sarbanes-Oxley Act of 2002...

48 CFR 1631.205-82 - Audits.

Science.gov (United States)

2010-10-01

... HEALTH BENEFITS ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS CONTRACT COST PRINCIPLES AND... accounting firms with which they contract for audits of FEHB accounts are registered with the Public Company Accounting Oversight Board (PCAOB). [71 FR 3015, Jan. 19, 2006] ...

75 FR 3720 - Office of Environmental Management; Environmental Management Advisory Board Charter Renewal

Science.gov (United States)

2010-01-22

... information and strategic advice on a broad range of corporate issues affecting the EM program. These corporate issues include, but are not limited to, project management and oversight activities, cost/benefit... imposed on DOE by law and agreement. The Board will operate in accordance with the provisions of the...

Board on chemical sciences and technology

International Nuclear Information System (INIS)

1991-01-01

The Board on Chemical Sciences and Technology organizes and provides direction for standing and ad-hoc committees charged with addressing specific issues relevant to the continued health of the chemical sciences and technology community. Studies currently under the oversight of the BCST include a major survey of the chemical sciences, a complementary survey of chemical engineering, an examination of the problems of biohazards in the laboratory, and an analysis of the roots and magnitude of the problem of obsolescent facilities for research and teaching in departments in the chemical sciences and engineering. The Board continues to respond to specific agency requests for program assessments and advice. BCST members are designated to serve as liaison with major federal agencies or departments that support research in order to help identify ways for the Board to assist these organizations. The BCST maintains close contact with professional societies and non-governmental organizations that share the Board's concern for the health of chemical sciences and technology. Individual Board members are assigned responsibility for liaison with the American Chemical Society, the American Institute of Chemical Engineers, the American Society of Biological Chemists, the Council for Chemical Research, the NAS Chemistry and Biochemistry Sections, and the National Academy of Engineering. In the past few years, the Board has served as a focus and a forum for a variety of issues that relate specifically to the health of chemistry

Information exchange - DOE oversight programs

International Nuclear Information System (INIS)

Tubbs, D.C.; Field, H.C.

1988-01-01

Oversight programs are conducted by the U.S. Department of Energy to review activities carried out by field and contractor organizations. Two of these oversight programs focus on safeguards and security and on safety and health activities. These two programs are independent, but share many common objectives and review techniques. The mutual potential benefit was recognized from an exchange of information on review techniques. The first step in this exchange was the participation by an Office of Security Evaluations (OSE) staff member with the Office of Nuclear Safety (ONS) during their planning, conduct and reporting of a Technical Safety Appraisal (TSA). This paper briefly describes the OSE and ONS programs. It also identifies and analyzes the similarities and differences of the two programs. The purpose of this paper is to provide perspectives on the approach taken, the techniques used and the differences between two oversight programs conducted by the Department of Energy

Core Support of the Board on Mathematical Sciences

Energy Technology Data Exchange (ETDEWEB)

None

1995-04-04

This proposal summarizes activities conducted by the Board on Mathematical Sciences (BMS) during the period August 1, 1994 to July 31, 1995 and describes future plans of the Board for the period August 1, 1995 to July 31, 1998. We are requesting core support in the amount of $105,000 ($35,000 each year) from the Department of Energy for the additional three-year period. The BMS activities supported exclusively by core funding are the annual Department Chairs Colloquia, the National Science and Technology Symposia, specific reports, the initiation of all projects, continuous oversight of all activities, and partial core support of the Committee on Applied and Theoretical Statistics (CATS). Other activities of the Board include giving recommendations on research directions to federal agencies, and reports on education in the mathematical sciences, interaction of mathematical sciences with other areas, health of the mathematical sciences, and emerging research directions.

12 CFR 4.66 - Oversight and monitoring.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Oversight and monitoring. 4.66 Section 4.66 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY ORGANIZATION AND FUNCTIONS...; Contracting for Goods and Services § 4.66 Oversight and monitoring. The Deputy Comptroller for Resource...

78 FR 41962 - Privacy Act of 1974: Systems of Records

Science.gov (United States)

2013-07-12

...; the Public Company Accounting Oversight Board; the federal banking authorities, including, but not... subcontracted childcare center locations. Electronic Reports of SEC employees' registrations and uses are...

A Harmonious Accounting Duo?

Science.gov (United States)

Schapperle, Robert F.; Hardiman, Patrick F.

1992-01-01

Accountants have urged "harmonization" of standards between the Governmental Accounting Standards Board and the Financial Accounting Standards Board, recommending similar reporting of like transactions. However, varying display of similar accounting events does not necessarily indicate disharmony. The potential for problems because of…

Review of the OSHA framework for oversight of occupational environments.

Science.gov (United States)

Choi, Jae-Young; Ramachandran, Gurumurthy

2009-01-01

The OSHA system for oversight of chemicals in the workplace was evaluated to derive lessons for oversight of nanotechnology. Criteria relating to the development, attributes, evolution, and outcomes of the system were used for evaluation that was based upon quantitative expert elicitation and historical literature analysis. The oversight system had inadequate resources in terms of finances, expertise, and personnel, and insufficient incentive for compliance. The system showed a lack of flexibility in novel situations. There were minimal requirements on companies for data on health and safety of their products. These factors have a strong influence on public confidence and health and safety. The oversight system also scored low on attributes such as public input, transparency, empirical basis, conflict of interest, and informed consent. The experts in our sample tend to believe that the current oversight system for chemicals in the workplace is neither adequate nor effective. It is very likely that the performance of the OSHA oversight system for nanomaterials will be equally inadequate.

School Board Improvement Plans in Relation to the AIP Model of Educational Accountability: A Content Analysis

Science.gov (United States)

van Barneveld, Christina; Stienstra, Wendy; Stewart, Sandra

2006-01-01

For this study we analyzed the content of school board improvement plans in relation to the Achievement-Indicators-Policy (AIP) model of educational accountability (Nagy, Demeris, & van Barneveld, 2000). We identified areas of congruence and incongruence between the plans and the model. Results suggested that the content of the improvement…

12 CFR 1700.1 - Office of Federal Housing Enterprise Oversight.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 7 2010-01-01 2010-01-01 false Office of Federal Housing Enterprise Oversight. 1700.1 Section 1700.1 Banks and Banking OFFICE OF FEDERAL HOUSING ENTERPRISE OVERSIGHT, DEPARTMENT OF... of Federal Housing Enterprise Oversight. (a) Scope and authority. The Office of Federal Housing...

Review and Implementation Status of Prior Defense Business Board Recommendations

Science.gov (United States)

2007-04-01

key recommendation to appoint a single Fund Manager – Improved training programs, including eLearning , underway – Capabilities-Based Budgeting allowed...framework focused on et. al. enterprise enhancements, support for the Global War on Terror, progress on implementation of the Quadrennial Defense...Improve Global Mail Operations – MPSA in receipt of all industry responses by Aug 2006 – On December 12th MPSA will brief the Postal Oversight Board on

Institutional Review Boards: Perspectives from the United States

Directory of Open Access Journals (Sweden)

Alvita Nathaniel, Ph.D., FNP-BC, FAANP

2010-12-01

Full Text Available In the U.S., all research must be approved by an Institutional Review Board (IRB that evaluates research protocols for the purpose of protecting human subjects. This paper includes a brief history of the development of public policy that guides institutional review boards in the U.S. and commentary on the responsibilities of a grounded theory researcher interested in applying for approval for a research study.An institutional review board (IRB is a formally constituted committee that approves and monitors biomedical and behavioural research with the purpose of protecting the rights and welfare of research participants. An IRB performs scientific, ethical, and regulatory oversight functions. In the U.S., it is common for grounded theorists to experience frustration with the IRB protocol submission process. Facets of the application process may seem rigid, redundant, and non-applicable. Review board members may not seem to understand or appreciate qualitative methods and delays are common. In addition, a conglomeration of disparate policies and procedures coupled with a variety of types of review boards creates a system that defies description. Nevertheless, a researcher who understands public policy and the responsibilities of institutional review boards can learn to develop research applications that are quickly approved.

75 FR 11210 - Public Company Accounting Oversight Board; Order Approving Proposed Amendment to Board Rules...

Science.gov (United States)

2010-03-10

... the target threshold for U.S. market capitalization for 2009. The PCAOB was unable to conduct the... the U.S. market capitalization of the aforementioned 49 firms' issuer audit clients. The proposed rule... be satisfied in each of the years from 2009 to 2012. The minimum thresholds relate to U.S. market...

49 CFR 659.29 - Oversight agency safety and security reviews.

Science.gov (United States)

2010-10-01

... 49 Transportation 7 2010-10-01 2010-10-01 false Oversight agency safety and security reviews. 659... Role of the State Oversight Agency § 659.29 Oversight agency safety and security reviews. At least... safety program plan and system security plan. Alternatively, the on-site review may be conducted in an on...

MANAGEMENT BOARD OF 30 OCTOBER 06 (MB98)

CERN Multimedia

Progress on CMS Organization A detailed report will be given in November. P. McBride from Fermilab is nominated to become Deputy Computing Coordinator and the Management Board endorsed the nomination. The nomination of the Physics Coordinator is imminent. The Board was informed of changes in the US CMS Management; J. Butler will replace D. Green as the US Programme Manager, at a date still to be determined, and L. Bauerdick will become head of the CMS centre at Fermilab. G. Tonelli together with A. Petrilli will take over the responsibility for ensuring that the Memoranda of Agreement for running CMS are produced and G. Tonelli will also take over the oversight of the Forward Region. Various issues have not yet been addressed including communications and outreach, the interactions between Project Managers and CMS central Management, the composition of the Management Board and a Commissioning Plan for start up. The milestones must be revamped before the December LHCC meeting. An issue which has arisen...

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...

Crisis prevention: how to gear up your board.

Science.gov (United States)

Salmon, W J

1993-01-01

Today's critics of corporate boardrooms have plenty of ammunition. The two crucial responsibilities of boards-oversight of long-term company strategy and the selection, evaluation, and compensation of top management--were reduced to damage control during the 1980s. Walter Salmon, a longtime director, notes that while boards have improved since he began serving on them in 1961, they haven't kept pace with the need for real change. Based on over 30 years of boardroom experience, Salmon recommends against government reform of board practices. But he does prescribe a series of incremental changes as a remedy. To begin with, he suggests limiting the size of boards and increasing the number of outside directors on them. In fact, according to Salmon, only three insiders belong on a board: the CEO, the COO, and the CFO. Changing how committees function is also necessary for gearing up today's boards. The audit committee, for example, can periodically review "high-exposure areas" of a business, perhaps helping to prevent embarrassing drops in future profits. Compensation committees can structure incentive compensation for executives to emphasize long-term rather than short-term performance. And nominating committees should be responsible for finding new, independent directors--not the CEO. In general, boards as a whole must spot problems early and blow the whistle, exercising what Salmon calls, "constructive dissatisfaction." On a revitalized board, directors have enough confidence in the process to vigorously challenge one another, including the company's chief executive.

27 | Page OVERSIGHT FUNCTIONS OF THE LEGISLATURE: AN ...

African Journals Online (AJOL)

Fr. Ikenga

2004-09-06

Sep 6, 2004 ... its oversight functions remains weak because legislative role and ... ministers of his government and other officers in the public service of the Federation9, while .... 22 “Parliamentary Oversight of Finance and the Budgetary Process” - The ... Association of First Nations National, Chief Matthew Coon29 ...

Preserving the Legitimacy of Board Certification.

Science.gov (United States)

Hanemann, Michael S; Wall, Holly C; Dean, John A

2017-06-01

The aims of this discussion were to inform the medical community about the American Board of Cosmetic Surgery's ongoing attempts in Louisiana to achieve equivalency to American Board of Medical Specialties (ABMS) member boards so that its diplomates may use the term "board certified" in advertising and to ensure public safety by upholding the standards for medical board certification. In 2011, Louisiana passed a truth in medical advertising law, which was intended to protect the public by prohibiting the use of the term "board certified" by improperly credentialed physicians. An American Board of Cosmetic Surgery diplomate petitioned the Louisiana State Board of Medical Examiners to approve a rule that would establish a pathway to equivalency for non-ABMS member boards, whose diplomates have not completed training approved by the Accreditation Council for Graduate Medical Education (ACGME) in the specialty they are certifying. Physicians and physician organizations representing multiple specialties (facial plastic and reconstructive surgery, otolaryngology [head and neck surgery], orthopedic spine surgery, pediatric neurosurgery, dermatology, and plastic surgery) urged the Louisiana State Board of Medical Examiners to clarify its advertising policy, limiting the use of the term "board certified" to physicians who have completed ACGME-approved training in the specialty or subspecialty named in the certificate. The public equates the term "board certified" with the highest level of expertise in a medical specialty. When a certifying board does not require completion of ACGME or American Osteopathic Association (AOA)-accredited training in the specialty it certifies, the result is an unacceptable degree of variability in the education and training standards applied to its diplomates. Independent, third-party oversight of certifying boards and training programs is necessary to ensure quality standards are upheld. Any system that assesses a non-ABMS member or non

College and University Governance: The University of Virginia Governing Board's Attempt to Remove the President

Science.gov (United States)

American Association of University Professors, 2013

2013-01-01

The report documents a major breakdown in governance at UVA, focusing on the role of the board of visitors and its rector, Helen Dragas, who initiated the effort to force the president's resignation. It finds that the events at the university resulted from "a failure by those charged with institutional oversight to understand the institution…

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...

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

Science.gov (United States)

2010-04-19

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

Statewide Indicators of Educational System Health: 2014 Report to the Legislature

Science.gov (United States)

Washington State Board of Education, 2014

2014-01-01

This report is in response to the requirement of RCW 28A.150.550 that the State Board of Education, with assistance from the Office of the Superintendent of Public Instruction (OSPI), the Workforce Training and Education Coordinating Board (WTECB), the Educational Opportunity Gap Oversight and Accountability Committee (EOGOAC), and the Washington…

4 CFR 22.2 - Board Consideration [Rule 2].

Science.gov (United States)

2010-01-01

... 4 Accounts 1 2010-01-01 2010-01-01 false Board Consideration [Rule 2]. 22.2 Section 22.2 Accounts... OFFICE CONTRACT APPEALS BOARD § 22.2 Board Consideration [Rule 2]. (a) Offices. The office of the Board... consideration of a matter by all members of the Contract Appeals Board will not be granted in any appeal filed...

77 FR 69422 - Cost Accounting Standards: Revision of the Exemption From Cost Accounting Standards for Contracts...

Science.gov (United States)

2012-11-19

... Accounting Standards: Revision of the Exemption From Cost Accounting Standards for Contracts and Subcontracts... Federal Procurement Policy (OFPP), Cost Accounting Standards (CAS) Board. ACTION: Proposed rule. SUMMARY... J. M. Wong, Director, Cost Accounting Standards Board (telephone: 202-395-6805; email: Raymond_wong...

12 CFR 1710.13 - Compensation of board members, executive officers, and employees.

Science.gov (United States)

2010-01-01

... OVERSIGHT, DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT SAFETY AND SOUNDNESS CORPORATE GOVERNANCE Corporate... accounting restatement due to the material noncompliance of the Enterprise, as a result of misconduct, with...

The World Bank Inspection Panel and Quasi-Judicial Oversight: In Search of the 'Judicial Spirit' in Public International Law

NARCIS (Netherlands)

A. Naudé Fourie (Andria)

2009-01-01

textabstractThis PhD dissertation conceptualizes the World Bank Inspection Panel as a mechanism of quasi-judicial review or oversight, aimed at enhancing the accountability and legitimacy of the World Bank – which is conceived as an international institution exercising public power. The author

The Editorial Board is Changing

Directory of Open Access Journals (Sweden)

LE Nicolle

2005-01-01

Full Text Available The success of The Canadian Journal of Infectious Diseases & Medical Microbiology over the past 16 years is largely attributable to the continuing and substantial support from a dedicated and enthusiastic Editorial Board. The individuals who have participated are listed on the masthead in each issue of the Journal. Many of the current Editorial Board members have participated continually since the initiation of the Journal - a commitment of over 16 years. They have provided oversight as the Journal has evolved, and their critical insights in the discussion of issues as they have developed, as well as their suggestions for new directions, have significantly contributed to the maintenance of Journal quality. Our associate editors have been particularly active. They have coordinated and, frequently, developed much of the content for the special sections - adult and paediatric infectious disease notes, clinical vignettes and reviews. They have also facilitated the peer review of submitted manuscripts by identifying reviewers and making recommendations for revisions and publication. These contributions have been essential to the continuing operation and high, scientific quality of the Journal.

41 CFR 105-53.133 - Information Security Oversight Office.

Science.gov (United States)

2010-07-01

... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false Information Security... FUNCTIONS Central Offices § 105-53.133 Information Security Oversight Office. (a) Creation and authority. The Information Security Oversight Office (ISOO), headed by the Director of ISOO, who is appointed by...

10 CFR 440.23 - Oversight, training, and technical assistance.

Science.gov (United States)

2010-01-01

... 10 Energy 3 2010-01-01 2010-01-01 false Oversight, training, and technical assistance. 440.23... PERSONS § 440.23 Oversight, training, and technical assistance. (a) The Secretary and the appropriate..., directly or indirectly, training and technical assistance to any grantee or subgrantee. Such training and...

Evaluating oversight systems for emerging technologies: a case study of genetically engineered organisms.

Science.gov (United States)

Kuzma, Jennifer; Najmaie, Pouya; Larson, Joel

2009-01-01

The U.S. oversight system for genetically engineered organisms (GEOs) was evaluated to develop hypotheses and derive lessons for oversight of other emerging technologies, such as nanotechnology. Evaluation was based upon quantitative expert elicitation, semi-standardized interviews, and historical literature analysis. Through an interdisciplinary policy analysis approach, blending legal, ethical, risk analysis, and policy sciences viewpoints, criteria were used to identify strengths and weaknesses of GEOs oversight and explore correlations among its attributes and outcomes. From the three sources of data, hypotheses and broader conclusions for oversight were developed. Our analysis suggests several lessons for oversight of emerging technologies: the importance of reducing complexity and uncertainty in oversight for minimizing financial burdens on small product developers; consolidating multi-agency jurisdictions to avoid gaps and redundancies in safety reviews; consumer benefits for advancing acceptance of GEO products; rigorous and independent pre- and post-market assessment for environmental safety; early public input and transparency for ensuring public confidence; and the positive role of public input in system development, informed consent, capacity, compliance, incentives, and data requirements and stringency in promoting health and environmental safety outcomes, as well as the equitable distribution of health impacts. Our integrated approach is instructive for more comprehensive analyses of oversight systems, developing hypotheses for how features of oversight systems affect outcomes, and formulating policy options for oversight of future technological products, especially nanotechnology products.

Tennessee Oversight Agreement combined annual reports, May 13, 1991--May 12, 1993

International Nuclear Information System (INIS)

1993-01-01

The Tennessee Oversight Agreement provides independent oversight and monitoring of the Department of Energy's activities on the Oak Ridge Reservation by the State. The agreement obligates the state to provide an annual report to DOE and for public distribution of the results of the DOE Oversight Division's monitoring and analysis activities and its findings of the quality and effectiveness of the Department of Energy's environmental monitoring and surveillance programs. The DOE Oversight Division's first report will discuss the status of the entire oversight agreement for the first two years of its existence. The 1991--1993 combined annual reports include a short history of the Division, a list of the Tennessee Oversight Agreement commitments and a status report on each of DOE Oversight Division's programs. Each Division program includes a descriptive status of its findings and recommendations. These findings and recommendations were also consolidated into a separate segment of the report (Chapter 7). Findings indicate there have been genuine successes in the areas of site access and data availability. More effort, however, is required in both of these areas before the state can verify that DOE and its contractors are meeting its obligations. Ambient surveillance monitoring by DOE is extensive. The DOE Oversight Division reviews this data to assure the state and its citizens that all areas of the environment are adequately protected by DOE operations. There is a noticeable lack of research and development in the technology for environmental remediation and radiological and mixed waste treatment, storage and disposal. The DOE Oversight Division's recommendations for improvement are provided with each of the findings listed in this report

Regulatory Oversight of Safety Culture — Korea’s Experience

International Nuclear Information System (INIS)

Jung, S.J.; Choi, Y.S.; Kim, J.T.

2016-01-01

In Korea, a regulatory oversight program of safety culture was launched in 2012 to establish regulatory measures against several events caused by weak safety culture in the nuclear industry. This paper is intended to introduce the preliminary regulatory oversight framework, development and validation of safety culture components, pilot safety culture inspection results and lessons learned. The safety culture model should be based on a sound understanding of the national culture and industry characteristics where the model will be applied. The nuclear safety culture oversight model is being developed and built on the Korean regulatory system to independently assess the nuclear power operating organizations’ safety culture.

Regulatory Oversight Program, July 1, 1993--March 3, 1997. Volume 2: Appendices

Energy Technology Data Exchange (ETDEWEB)

NONE

1997-12-31

On July, 1993, a Regulatory Oversight (RO) organization was established within the US DOE, Oak Ridge Operations to provide regulatory oversight of the DOE uranium enrichment facilities leased to the United States Enrichment Corporation (USEC). The purpose of the OR program was to ensure continued plant safety, safeguards and security while the plants were transitioned to regulatory oversight by the Nuclear Regulatory Commission (NRC). Volume 2 contains copies of the documents which established the relationship between NRC, DOE, USEC, and DOL (Dept of Labor) required to facilitate regulatory oversight transition.

Regulatory Oversight Program, July 1, 1993 - March 3, 1997. Volume 2: Appendices

International Nuclear Information System (INIS)

1997-01-01

On July, 1993, a Regulatory Oversight (RO) organization was established within the US DOE, Oak Ridge Operations to provide regulatory oversight of the DOE uranium enrichment facilities leased to the United States Enrichment Corporation (USEC). The purpose of the OR program was to ensure continued plant safety, safeguards and security while the plants were transitioned to regulatory oversight by the Nuclear Regulatory Commission (NRC). Volume 2 contains copies of the documents which established the relationship between NRC, DOE, USEC, and DOL (Dept of Labor) required to facilitate regulatory oversight transition

49 CFR 1011.5 - Employee boards.

Science.gov (United States)

2010-10-01

... 49 Transportation 8 2010-10-01 2010-10-01 false Employee boards. 1011.5 Section 1011.5... OF TRANSPORTATION GENERAL RULES AND REGULATIONS BOARD ORGANIZATION; DELEGATIONS OF AUTHORITY § 1011.5 Employee boards. This section covers matters assigned to the Accounting Board, a board of employees of the...

Governing Board of the Pension Fund

CERN Multimedia

2004-01-01

The Governing Board of the Pension Fund held its one-hundred-and twenty-sixth meeting on 7th September 2004. The first main item on the agenda was a report by the Chairman, J. Bezemer, on the June meetings of the CERN Council and its committees. Dr Bezemer reported that, at its June session, the Council had unanimously approved the 2003 annual report and accounts of the Pension Fund. and had appointed himself and Mr P. Levaux members of the Governing Board for periods of 18 months1 and 3 years respectively, with J.-P. Ruder and F. Bello as their respective alternates. On the basis of a recommendation first made by the Governing Board in October 2002 and confirmed at its June 2004 meeting, the Council had also re-appointed Dr Bezemer Chairman of the Governing Board for a period of 18 months*. A further item on the Governing Board's agenda was the examination of the half-yearly accounts, namely the profit and loss account, the contributions and benefits account and the balance sheet. J. Steel and the Administ...

Business Cycle Accounting: Bulgaria after the introduction of the currency board arrangement (1999-2014

Directory of Open Access Journals (Sweden)

Aleksandar Vasilev

2017-12-01

Full Text Available This paper focuses on explaining the economic fluctuations in Bulgaria after the introduction of the currency board arrangement in 1997, the period of macroeconomic stability that ensued, the EU accession, and the episode of the recent global financial crisis. This paper follows Chari et al. (2002, 2007 and performs business cycle accounting (BCA for Bulgaria during the period 1999-2014. As in Cavalcanti (2007, who studies the Portuguese business cycles, most of the volatility in output per capita in Bulgaria over the period is due to variations in the efficiency and labor wedges.

Regulatory Oversight Program, July 1, 1993--March 3, 1997. Volume 3

Energy Technology Data Exchange (ETDEWEB)

NONE

1997-12-31

On July, 1993, a Regulatory Oversight (RO) organization was established within the US DOE, Oak Ridge Operations (ORO) to provide regulatory oversight of the DOE uranium enrichment facilities leased to the United States Enrichment Corporation (USEC). The purpose of the OR program was to ensure continued plant safety, safeguards and security while the plants were transitioned to regulatory oversight by the Nuclear Regulatory Commission (NRC). Volume 3 contains copies of two reports that document the DOE/ORO regulatory oversight inspection and enforcement history for each gaseous diffusion plant site. Each report provides a formal mechanism by which DOE/ORO could communicate the inspection and enforcement history to NRC. The reports encompass the inspection activities that occurred during July 1, 1993 through March 2, 1997.

Risk Management: An Accountability Guide for University and College Boards

Science.gov (United States)

Abraham, Janice M.

2013-01-01

With proven advice and practical best practices for sound risk management, this robust publication written by the CEO of United Educators identifies how engaged board members should collaborate closely with institutional leaders on a variety of operational and strategic risks. All board members, whatever their role or committee assignment, will…

78 FR 26828 - Self-Regulatory Organizations; Chicago Board Options Exchange, Incorporated; Order Granting...

Science.gov (United States)

2013-05-08

... general managerial oversight of one or both entities); (4) require each trading unit to maintain separate books and records (and separate financial accounting); (5) require each trading unit to separately meet...

A survey. Financial accounting and internal control functions pursued by hospital boards.

Science.gov (United States)

Gavin, T A

1984-09-01

Justification for a board committee's existence is its ability to devote time to issues judged to be important by the full board. This seems to have happened. Multiple committees pursue more functions than the other committee structures. Boards lacking an FA/IC committee pursue significantly fewer functions than their counterparts with committees. Substantial respondent agreement exists on those functions most and least frequently pursued, those perceived to be most and least important, and those perceived to be most and least effectively undertaken. Distinctions between committee structures and the full board, noted in the previous paragraph, hold true with respect to the importance of functions. All board structures identified reviewing the budget and comparing it to actual results as important. Committee structures are generally more inclined to address functions related to the work of the independent auditor and the effectiveness of the hospital's system and controls than are full board structures. Functions related to the internal auditor are pursued least frequently by all FA/IC board structures. The following suggestions are made to help boards pay adequate attention to and obtain objective information about the financial affairs of their hospitals. Those boards that do not have some form of an FA/IC committee should consider starting one. Evidence shows chief financial officers have been a moving force in establishing and strengthening such committees. Boards having a joint or single committee structure should consider upgrading their structure to either a single committee or multiple committees respectively. The complexity of the healthcare environment requires that more FA/IC functions be addressed by the board. The board or its FA/IC committee(s) should meet with their independent CPA's, fiscal intermediary auditors, and internal auditors. Where the hospital lacks an internal audit function a study should be undertaken to determine the feasibility of

10 Standards for Oversight and Transparency of National Intelligence Services

NARCIS (Netherlands)

Eskens, S.; van Daalen, O.; van Eijk, N.

2016-01-01

This report aims to enhance the policy debate on surveillance by intelligence services by focusing on two key components: oversight and transparency. Both oversight and transparency are essential to devising checks and balances in a way that respects human rights. By offering this concise list of

Development and implementation of a residency project advisory board.

Science.gov (United States)

Dagam, Julie K; Iglar, Arlene; Kindsfater, Julie; Loeb, Al; Smith, Chad; Spexarth, Frank; Brierton, Dennis; Woller, Thomas

2017-06-15

The development and implementation of a residency project advisory board (RPAB) to manage multiple pharmacy residents' yearlong projects across several residency programs are described. Preceptor and resident feedback during our annual residency program review and strategic planning sessions suggested the implementation of a more-coordinated approach to the identification, selection, and oversight of all components of the residency project process. A panel of 7 department leaders actively engaged in residency training and performance improvement was formed to evaluate the residency project process and provide recommendations for change. These 7 individuals would eventually constitute the RPAB. The primary objective of the RPAB at Aurora Health Care is to provide oversight and a structured framework for the selection and execution of multiple residents' yearlong projects across all residency programs within our organization. Key roles of the RPAB include developing expectations, coordinating residency project ideas, and providing oversight and feedback. The development and implementation of the RPAB resulted in a significant overhaul of our entire yearlong resident project process. Trends toward success were realized after the first year of implementation, including consistent expectations, increased clarity and engagement in resident project ideas, and more projects meeting anticipated endpoints. The development and implementation of an RPAB have provided a framework to optimize the organization, progression, and outcomes of multiple pharmacy resident yearlong projects in all residency programs across our pharmacy enterprise. Copyright © 2017 by the American Society of Health-System Pharmacists, Inc. All rights reserved.

Board on chemical sciences and technology

International Nuclear Information System (INIS)

1991-01-01

The Board on Chemical Sciences and Technology organizes and provides direction for standing and ad hoc committees charged with addressing specific issues relevant to the continued health of the chemical sciences and technology community. Studies currently under the oversight of the BCST include a major survey of chemical engineering, an examination of the problems of biohazards in the laboratory, and an analysis of the roots and magnitude of the problem of obsolescent facilities for research and teaching in departments in the chemical sciences and engineering. The Board continues to respond to specific agency requests for program assessments and advice. BCST members are designated to serve as liaison with major federal agencies or departments that support research in order to help identify ways for the board to assist the these organizations. The BCST also maintains close contact with professional societies and nongovernmental organizations that share the Board's concern for the health of chemical sciences and technology. Individual Board members are assigned responsibility for liaison with the American Chemical Society, the American Institute of Chemical Engineers, the American Society of Biological Chemists, the Council for Chemical Research, the Chemistry and Biochemistry Sections of the National Academy of Sciences (NAS), and the National Academy of Engineering (NAE). In the past few years, the Board has served as a focus and a forum for a variety of issues that relate specifically to the health of chemistry. A sampling of these concerns include: industry-university cooperation; basic research funding in DOD, DOE, NIH, and NSF; basic research in the chemistry of life processes; basic research in biochemical engineering; basic research in the science and technology of new materials; and undergraduate education in chemistry and chemical engineering

Principal Areas of Activity to Improve the Monitoring of Nuclear Material Security and Accounting in the Russian Federation Ministry of Atomic Energy, within the Framework of the Program of Cooperation with the United States of America

International Nuclear Information System (INIS)

Erastov, Victor V.; Cunningham, Mitchel E.

2004-01-01

One of the major elements of the Russian Federation state system of accounting and control of nuclear materials (SSAC NM) is a 'universal' oversight system for nuclear materials security covering MPC and A at the federal, agency and enterprise levels. Oversight of SSAC NM has always been considered important by the State. In 1951 an Order of the USSR Council of Ministers created a department responsible for the accounting and storing of nuclear materials at the enterprises. The accounting and storing of NM was assigned to the First Central administrative board of the Council of Ministers of the USSR (the former name of the Ministry of Atomic Energy of Russia). Originally this activity included, in general, oversight of the maintenance of secrecy and security during the performance of various kinds of work connected with special production (classified products and materials). Since 1995, beginning with the enactment of the Federal law 'On the use of atomic energy,' this activity has received additional development beyond organizational-methodological activities. Technical equipment and new technologies have been introduced into work on the control of nuclear materials security (for example, means of controlling access to nuclear material, equipment for detecting radiation from nuclear material, etc.). The questions connected to development and perfection of oversight activity are laid out in the 6th section of the Federal targeted program 'Nuclear and radiation safety of Russia' in which the overall working plan for the creation and perfection of the state system accounting and the control of nuclear material in Russia are described. Russian-American collaboration on MPC and A began nearly simultaneously with the enactment of the Law 'On the use of atomic energy.' The purpose of this collaborative program is the introduction of modern technologies in the area of nuclear materials security to the Russian installations using nuclear materials for industrial and

CORPORATE GOVERNANCE AND ACCOUNTING IRREGULARITIES: Evidence from the Two-tiered Board Structure in Indonesia

Directory of Open Access Journals (Sweden)

Jaswadi JASWADI

2012-09-01

Full Text Available This study aims to investigate the extent to which the Indonesian corporate governance mechanism acts as an effective tool for protecting financial statements users against accounting irregularities. Considering that accounting irregularities might occur in between error and the fraud act, this study reviews the literature on minimizing the seriousness of these reporting incidences. The level of seriousness in misstatements is more severe when: (1 there is absence of financial expert(s on supervisory boards and audit committees, (2 companies have short tenured-CEOs and poor internal control systems, and (3 auditors are solely appointed by firms’ BOCs without agreement of block holders (known as referral. In addition, an examination of simultaneous effects of each corporate governance dimension reveals a general weakness of the BOCs and their audit committees. However, the BOC and audit committee could be an effective tool in mitigating reporting incidences, especially when they show high-quality collaboration.

A fundamentalist perspective on accounting and implications for accounting

Directory of Open Access Journals (Sweden)

Guohua Jiang

2013-12-01

Full Text Available This paper presents a framework for addressing normative accounting issues for reporting to shareholders. The framework is an alternative to the emerging Conceptual Framework of the International Accounting Standards Board and the Financial Accounting Standards Board. The framework can be broadly characterized as a utilitarian approach to accounting standard setting. It has two main features. First, accounting is linked to valuation models under which shareholders use accounting information to values their stakes. Second, the desirable characteristics of accounting information are inferred from the demand of investors and analysts who use the information in practice. This stands in contrast to the “qualitative characteristics” in the Boards’ Framework which are embraced largely on the basis of their aesthetic appeal. These features lead to a set of broad accounting principles that resolve “recognition” and “measurement” issues at the core of the Boards’ Conceptual Framework and also the central issue of a balance sheet approach versus an income statement approach. The framework in the paper also frames the research questions for researchers interested in accounting policy.

A qualitative phenomenological study: Enhanced, risk-based FAA oversight on part 145 maintenance practices

Science.gov (United States)

Sheehan, Bryan G.

The purpose of this qualitative phenomenological study was to examine the phenomenon of enhanced, risk-based Federal Aviation Administration (FAA) oversight of Part 145 repair stations that performed aircraft maintenance for Part 121 air carriers between 2007 and 2014 in Oklahoma. Specifically, this research was utilized to explore what operational changes have occurred in the domestic Part 145 repair station industry such as variations in management or hiring practices, training, recordkeeping and technical data, inventory and aircraft parts supply-chain logistics, equipment, and facilities. After interviewing 12 managers from Part 145 repair stations in Oklahoma, six major theme codes emerged from the data: quality of oversight before 2007, quality of oversight after 2007, advantages of oversight, disadvantages of oversight, status quo of oversight, and process improvement . Of those six major theme codes, 17 subthemes appeared from the data that were used to explain the phenomenon of enhanced oversight in the Part 145 repair station industry. Forty-two percent of the participants indicated a weak FAA oversight system that has hindered the continuous process improvement program in their repair stations. Some of them were financially burdened after hiring additional full-time quality assurance inspectors to specifically manage enhanced FAA oversight. Notwithstanding, the participants of the study indicated that the FAA must apply its surveillance on a more standardized and consistent basis. They want to see this standardization in how FAA inspectors interpret regulations and practice the same quality of oversight for all repair stations, particularly those that are repeat violators and fail to comply with federal aviation regulations. They believed that when the FAA enforces standardization on a consistent basis, repair stations can become more efficient and safer in the performance of their scope of work for the U.S. commercial air transportation industry.

Policy, Practice, and Research Agenda for Emergency Medical Services Oversight: A Systematic Review and Environmental Scan.

Science.gov (United States)

Taymour, Rekar K; Abir, Mahshid; Chamberlin, Margaret; Dunne, Robert B; Lowell, Mark; Wahl, Kathy; Scott, Jacqueline

2018-02-01

Introduction In a 2015 report, the Institute of Medicine (IOM; Washington, DC USA), now the National Academy of Medicine (NAM; Washington, DC USA), stated that the field of Emergency Medical Services (EMS) exhibits signs of fragmentation; an absence of system-wide coordination and planning; and a lack of federal, state, and local accountability. The NAM recommended clarifying what roles the federal government, state governments, and local communities play in the oversight and evaluation of EMS system performance, and how they may better work together to improve care. This systematic literature review and environmental scan addresses NAM's recommendations by answering two research questions: (1) what aspects of EMS systems are most measured in the peer-reviewed and grey literatures, and (2) what do these measures and studies suggest for high-quality EMS oversight? To answer these questions, a systematic literature review was conducted in the PubMed (National Center for Biotechnology Information, National Institutes of Health; Bethesda, Maryland USA), Web of Science (Thomson Reuters; New York, New York USA), SCOPUS (Elsevier; Amsterdam, Netherlands), and EMBASE (Elsevier; Amsterdam, Netherlands) databases for peer-reviewed literature and for grey literature; targeted web searches of 10 EMS-related government agencies and professional organizations were performed. Inclusion criteria required peer-reviewed literature to be published between 1966-2016 and grey literature to be published between 1996-2016. A total of 1,476 peer-reviewed titles were reviewed, 76 were retrieved for full-text review, and 58 were retained and coded in the qualitative software Dedoose (Manhattan Beach, California USA) using a codebook of themes. Categorizations of measure type and level of application were assigned to the extracted data. Targeted websites were systematically reviewed and 115 relevant grey literature documents were retrieved. A total of 58 peer-reviewed articles met inclusion

76 FR 31416 - Federal Acquisition Regulation; Oversight of Contractor Ethics Programs

Science.gov (United States)

2011-05-31

...-AL92 Federal Acquisition Regulation; Oversight of Contractor Ethics Programs AGENCY: Department of... that contractors have implemented the mandatory contractor business ethics program requirements. DATES... to Improve DoD's Oversight of Contractor Ethics Programs. The ethics program requirement flows from...

ENSI Approach to Oversight of Safety Culture

International Nuclear Information System (INIS)

Humbel Haag, Claudia

2012-01-01

Claudia Humbel Haag presented developments in ENSI approach to safety culture oversight. ENSI has developed a definition/understanding of Safety Culture and a concept of how to perform oversight of Safety Culture. ENSI defines safety culture in the following way: Safety Culture comprises the behaviour, world views (in the sense of conceptualisations of reality and explanation models), values (in the sense of aims and evaluation scales), and features of the physical environment (specifically, the nuclear power plant and the documents used) which are shared by many members of an organization, in as much as these are of significance to nuclear safety. A model of the accessibility of safety culture was presented ranging from the observable (external aspects of safety culture), to aspects that are accessible by asking questions, through to aspects that are not accessible (internal part of safety culture). ENSI considers observable aspects through the existing systematic safety assessment compliance program. Aspects that are observable by asking questions will be addressed by additional oversight activities outside the systematic assessment program. Aspects that are not accessible are addressed by helping the licensee to re-think its safety culture through proactive discussions on safety culture. Reports are issued to the licensee on assumptions and observations identified through the discussions. The conclusions of the presentation emphasised the importance of basing any interventions in this area on a solid understanding of the concept of safety culture. ENSI safety culture oversight principles were also described. These include licensee responsibility for safety, and the need for the regulator to critically review their own activities to ensure a positive influence on the licensee

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...

Communication of 7 August 2007 from the Permanent Mission of Pakistan to the IAEA concerning the establishment of the oversight Board to monitor the implementation of Pakistan's export control on goods, technologies, materials and equipment related to nuclear and biological weapons and their Delivery Systems Act (Act No.V) 2004

International Nuclear Information System (INIS)

2007-01-01

The Secretariat has received a Note Verbale dated 7 August 2007 from the Permanent Mission of Pakistan enclosing a copy of the Gazette of Pakistan S.R.O. No.693(I)/2007, dated 11 July 2007, regarding the establishment of the Oversight Board to monitor the implementation of Pakistan's Export Control on Goods, Technologies, Materials and Equipment related to Nuclear and Biological Weapons and their Delivery Systems Act (Act No.V) 2004, including the formation and functioning of Strategic Export Control Division. As requested in the Note Verbale, the Note Verbale and the enclosure thereto are circulated for the information of Member States

A fundamentalist perspective on accounting and implications for accounting research

Institute of Scientific and Technical Information of China (English)

Guohua; Jiang; Stephen; Penman

2013-01-01

This paper presents a framework for addressing normative accounting issues for reporting to shareholders. The framework is an alternative to the emerging Conceptual Framework of the International Accounting Standards Board and the Financial Accounting Standards Board. The framework can be broadly characterized as a utilitarian approach to accounting standard setting. It has two main features. First, accounting is linked to valuation models under which shareholders use accounting information to values their stakes. Second, the desirable characteristics of accounting information are inferred from the demand of investors and analysts who use the information in practice. This stands in contrast to the "qualitative characteristics" in the Boards’ Framework which are embraced largely on the basis of their aesthetic appeal. These features lead to a set of broad accounting principles that resolve "recognition"and "measurement" issues at the core of the Boards’ Conceptual Framework and also the central issue of a balance sheet approach versus an income statement approach. The framework in the paper also frames the research questions for researchers interested in accounting policy.

Approaches on Correlation between Board of Directors and Risk Management in Resilient Economies

Directory of Open Access Journals (Sweden)

Daniel Ştefan Armeanu

2017-01-01

Full Text Available The recent financial crisis highlighted the need for a strong emphasis on the effectiveness of board risk oversight practices. Good corporate governance upholds effective risk management, which in turn ensures the flexibility to reply to unpredicted threats and take benefit of opportunities. Thus, risk management affords corporate resilience that engenders competitive advantage due to the capacity to circumvent, deter, defend, react, and adjust to any kind of disturbance, besides recovering quickly. Guaranteeing that the board is prepared and adequately resilient to deal with a crisis circumstance is a crucial part of good governance. By employing a data set of companies listed in Romania, this paper analyzes whether boards of directors influence risk management. We measure boards by means of size, independence, diversity, establishment of Consultative Committees, as well as CEO duality, gender, age, and tenure. Based on ten financial ratios, we develop two risk indicators regarding shareholders’ wealth and short-term risk, alongside a global business failure risk tool, by means of principal component analysis. Furthermore, the output of the multivariate regression analysis show that CEO gender, the size of the board, and Audit Committee negatively influence business failure risk.

Creative Accounting Practices at Satyam Computers Limited: A Case Study of India’s Enron

Directory of Open Access Journals (Sweden)

Madan Lal Bhasin

2016-06-01

Full Text Available Satyam Computers were once the crown jewel of Indian IT industry, however, the debacle of Satyam raised a debate about the role of CEO in driving a company to the heights of success and its relation with the board members and core committees. The scam brought to the light the role of corporate governance (CG in shaping the protocols related to the working of audit committees and duties of board members. The Satyam scam was a jolt to the market, especially to Satyam stockholders.  This paper attempts an in-depth analysis of India’s Enron, Satyam Computer’s “creative-accounting” scandal. In public companies, this type of ‘creative’ accounting leading to fraud and investigations are, therefore, launched by the various governmental oversight agencies. The accounting fraud committed by the founders of Satyam in 2009 is a testament to the fact that “the science of conduct is swayed in large by human greed, ambition, and hunger for power, money, fame and glory.” Scandals have proved that “there is an urgent need for good conduct based on strong corporate governance, ethics and accounting & auditing standards.” The Satyam scandal highlights the importance of securities laws and CG in emerging markets. Indeed, Satyam fraud “spurred the government of India to tighten the CG norms to prevent recurrence of similar frauds in future.” Thus, major financial reporting frauds need to be studied for ‘lessons-learned’ and ‘strategies-to-follow’ to reduce the incidents of such frauds in the future. The increasing rate of white-collar crimes “demands stiff penalties, exemplary punishments, and effective enforcement of law with the right spirit.”

Corporate Governance and Strategic Management Accounting Disclosure

Directory of Open Access Journals (Sweden)

Setianingtyas Honggowati

2017-06-01

Full Text Available The aim of this study is to examine the corporate governance influence on strategic management accounting disclosure. The strategic management accounting disclosure in this study was measured by the disclosure level regarding strategic management accounting published in the company's annual report according to the index (made by the author. The corporate governance is proxied by board size, independent board, and managerial ownership. The data of this study are 497 manufacturing companies in Indonesia in the period of 2011-2015 and the method employed in this study is regression analysis method. The findings show that board size has significant positive influence on the disclosure level of strategic management accounting of manufacturing companies in Indonesia, and the proportion of independent board does not influence SMA disclosure, while managerial ownership has negative influence the disclosure level of strategic management accounting.

48 CFR 52.236-24 - Work Oversight in Architect-Engineer Contracts.

Science.gov (United States)

2010-10-01

... Architect-Engineer Contracts. 52.236-24 Section 52.236-24 Federal Acquisition Regulations System FEDERAL... Provisions and Clauses 52.236-24 Work Oversight in Architect-Engineer Contracts. As prescribed in 36.609-3, insert the following clause: Work Oversight in Architect-Engineer Contracts (APR 1984) The extent and...

Healthcare Financial Management Association, Principles and Practices Board. Statement No. 16. Classifying, valuing, and analyzing accounts receivable related to patient services.

Science.gov (United States)

1993-05-01

This Principles and Practices Board project was undertaken in response to the frequent requests from HFMA members for a standard calculation of "days of revenue in receivables." The board's work on this project indicated that every element of the calculation required standards, which is what this statement provides. Since there have been few standards for accounts receivable related to patient services, the industry follows a variety of practices, which often differ from each other. This statement is intended to provide a framework for enhanced external comparison of accounts receivable related to patient services, and thereby improve management information related to this very important asset. Thus, the standards described in this statement represent long-term goals for gradual transition of recordkeeping practices and not a sudden or revolutionary change. The standards described in this statement will provide the necessary framework for the most meaningful external comparisons. Furthermore, management's understanding of deviations from these standards will immediately assist in analysis of differences in data between providers.

Tales of accountability : A Q-method study of discourses amongst Tanzanian members of parliament

NARCIS (Netherlands)

Katomero, Jesper; Hoppe, Robertus; Wesselink, Anna

2017-01-01

The hallmark of accountability in a democracy centres on the way the elected parliament holds the executive to account. If the parliament does not perform its oversight role effectively, lower authorities would have fewer incentives to do the same vis-à-vis local executives. In this article we

Corporate social responsibility for nanotechnology oversight.

Science.gov (United States)

Kuzma, Jennifer; Kuzhabekova, Aliya

2011-11-01

Growing public concern and uncertainties surrounding emerging technologies suggest the need for socially-responsible behavior of companies in the development and implementation of oversight systems for them. In this paper, we argue that corporate social responsibility (CSR) is an important aspect of nanotechnology oversight given the role of trust in shaping public attitudes about nanotechnology and the lack of data about the health and environmental risks of nanoproducts. We argue that CSR is strengthened by the adoption of stakeholder-driven models and attention to moral principles in policies and programs. In this context, we examine drivers of CSR, contextual and leadership factors that influence CSR, and strategies for CSR. To illustrate these concepts, we discuss existing cases of CSR-like behavior in nanotechnology companies, and then provide examples of how companies producing nanomedicines can exhibit morally-driven CSR behavior.

75 FR 5351 - Proposed Revisions to Accounting Guide for LSC Recipients

Science.gov (United States)

2010-02-02

... LEGAL SERVICES CORPORATION Proposed Revisions to Accounting Guide for LSC Recipients AGENCY: Legal Services Corporation. ACTION: Notice and Request for Comments. SUMMARY: The Legal Services Corporation... banking transactions; (2) financial oversight concepts from the Sarbanes Oxley Act of 2002; (3) references...

Navy Acquisition Executive's Management Oversight and Procurement Authority Category I and II Programs

National Research Council Canada - National Science Library

2007-01-01

.... This report discusses the management oversight and procurement authority within the Navy. Two other reports discussed the management oversight and procurement authority within the Army and Air Force...

77 FR 33735 - Notice of Issuance of Statement of Federal Financial Accounting Standard 43

Science.gov (United States)

2012-06-07

... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standard 43 AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice. Board Action... Accounting Standards Advisory Board (FASAB) has issued Statement of Federal Financial Accounting Standard 43...

78 FR 2673 - Notice of Issuance of Statement of Federal Financial Accounting Standards 44

Science.gov (United States)

2013-01-14

... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standards 44 AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice. Board Action... Accounting Standards Advisory Board (FASAB) has issued Statement of Federal Financial Accounting Standard 44...

36 CFR 1121.11 - Accounting of disclosures.

Science.gov (United States)

2010-07-01

... 36 Parks, Forests, and Public Property 3 2010-07-01 2010-07-01 false Accounting of disclosures... COMPLIANCE BOARD PRIVACY ACT IMPLEMENTATION § 1121.11 Accounting of disclosures. (a) The Board shall, except... an accurate accounting of— (1) The date, nature and purpose of each disclosure of a record to any...

Current practice and perspectives in CRO oversight based on a survey performed among members of the German Association of Research-Based Pharmaceutical Companies (vfa).

Science.gov (United States)

Hennig, Michael; Hundt, Ferdinand; Busta, Susanne; Mikus, Stefan; Sanden, Per-Holger; Sörgel, Andrea; Ruppert, Thorsten

2017-01-01

In recent years, the number and scope of outsourced activities in the pharmaceutical industry have increased heavily. In addition, also the type of outsourcing has changed significantly in that time. This raises the question of whether and how sponsors retain the capability to select and to control the contract research organizations (CROs) involved and what expertise still has to be present in the development department as well as other relevant departments to ensure adequate oversight, also in line with the expectations of regulators and health authorities. In order to answer these questions, a survey was conducted among the German vfa member companies. The survey describes the latest developments and experiences in outsourcing by 18 German vfa member companies. It concentrates on measures how to implement Quality Assurance (QA) when performing outsourced clinical studies. This study shows that the majority of companies apply a full-outsourcing, preferred-provider model of clinical trial services, with the clinical research department playing the major role in this process. A large amount of guiding documents, processes and tools are used to ensure an adequate oversight of the services performed by the CRO(s). Finally the guiding principles for all oversight processes should be transparent communication, a clearly established expectation for quality, a precise definition of accountability and responsibility while avoiding silo mentality, and a comprehensive documentation of the oversight's evidence. For globally acting and outsourcing sponsors, oversight processes need to be aligned with regards to local and global perspectives. This survey shows that the current implementation of oversight processes in the participating companies covers all relevant areas to ensure highest quality and integrity of the data produced by the outsourced clinical trial.

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

Final report of the NRC-Agreement State Working Group to evaluate control and accountability of licensed devices

International Nuclear Information System (INIS)

1996-10-01

US NRC staff acknowledged that licensees were having problems maintaining control over and accountability for devices containing radioactive material. In June 1995, NRC approved the staff's suggestion to form a joint NRC-Agreement State Working Group to evaluate the problem and propose solutions. The staff indicated that the Working Group was necessary to address the concerns from a national perspective, allow for a broad level of Agreement State input, and to reflect their experience. Agreement State participation in the process was essential since some Agreement States have implemented effective programs for oversight of device users. This report includes the 5 recommendations proposed by the Working Group to increase regulatory oversight, increase control and accountability of devices, ensure proper disposal, and ensure disposal of orphaned devices. Specifically, the Working Group recommends that: (1) NRC and Agreement States increase regulatory oversight for users of certain devices; (2) NRC and Agreement State impose penalties on persons losing devices; (3) NRC and Agreement States ensure proper disposal of orphaned devices; (4) NRC encourage States to implement similar oversight programs for users of Naturally-Occurring or Accelerator- Produced Material; and (5) NRC encourage non-licensed stakeholders to take appropriate actions, such as instituting programs for material identification

Final report of the NRC-Agreement State Working Group to evaluate control and accountability of licensed devices

Energy Technology Data Exchange (ETDEWEB)

NONE

1996-10-01

US NRC staff acknowledged that licensees were having problems maintaining control over and accountability for devices containing radioactive material. In June 1995, NRC approved the staff`s suggestion to form a joint NRC-Agreement State Working Group to evaluate the problem and propose solutions. The staff indicated that the Working Group was necessary to address the concerns from a national perspective, allow for a broad level of Agreement State input, and to reflect their experience. Agreement State participation in the process was essential since some Agreement States have implemented effective programs for oversight of device users. This report includes the 5 recommendations proposed by the Working Group to increase regulatory oversight, increase control and accountability of devices, ensure proper disposal, and ensure disposal of orphaned devices. Specifically, the Working Group recommends that: (1) NRC and Agreement States increase regulatory oversight for users of certain devices; (2) NRC and Agreement State impose penalties on persons losing devices; (3) NRC and Agreement States ensure proper disposal of orphaned devices; (4) NRC encourage States to implement similar oversight programs for users of Naturally-Occurring or Accelerator- Produced Material; and (5) NRC encourage non-licensed stakeholders to take appropriate actions, such as instituting programs for material identification.

Strategic planning of an integrated program for state oversight agreements

International Nuclear Information System (INIS)

Walzer, A.E.; Cothron, T.K.

1991-01-01

Among the barrage of agreements faced by federal facilities are the State Oversight Agreements (known as Agreements in Principle in many states). These agreements between the Department of Energy (DOE) and the states fund the states to conduct independent environmental monitoring and oversight which requires plans, studies, inventories, models, and reports from DOE and its management and operating contractors. Many states have signed such agreements, including Tennessee, Kentucky, Washington, Idaho, Colorado, California, and Florida. This type of oversight agreement originated in Colorado as a result of environmental concerns at the Rocky Flats Plant. The 5-year State Oversight Agreements for Tennessee and Kentucky became effective on May 13, 1991, and fund these states nearly $21 million and $7 million, respectively. Implementation of these open-quotes comprehensive and integratedclose quotes agreements is particularly complex in Tennessee where the DOE Oak Ridge Reservation houses three installations with distinctly different missions. The program development and strategic planning required for coordinating and integrating a program of this magnitude is discussed. Included are the organizational structure and interfaces required to define and coordinate program elements across plants and to also effectively negotiate scope and schedules with the state. The planned Program Management Plan, which will contain implementation and procedural guidelines, and the management control system for detailed tracking of activities and costs are outlined. Additionally, issues inherent in the nature of the agreements and implementation of a program of this magnitude are discussed. Finally, a comparison of the agreements for Tennessee, Kentucky, Colorado, and Idaho is made to gain a better understanding of the similarities and differences in State Oversight Agreements to aid in implementation of these agreements

GOVERNING BOARD OF THE PENSION FUND

CERN Multimedia

2002-01-01

The Governing Board met on 9 April and 4 June. The first of these two meetings was essentially devoted to the examination and approval of the draft 2001 Annual Report of the Pension Fund and the allocation of the year's results. In the latter connection, the Governing Board decided, on the basis of the recommendations by the two firms of actuaries involved in the last actuarial review, that the amounts previously referred to in the accounts as "reserves" should be considered as part of the Fund's capital. The description of part of the Fund's assets as reserves as opposed to capital hitherto had been a matter of form rather than anything more fundamental. The Governing Board therefore formally approved this change in the Fund's accounting practices for the sake of consistency between the Accounts of the Fund and the approach adopted by the actuaries in the actuarial review. Among the other items examined during the meeting, the Governing Board approved a new strategic allocation for investments, which essenti...

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

Science.gov (United States)

2002-03-01

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

Biological Select Agents and Toxins: Risk-Based Assessment Management and Oversight.

Energy Technology Data Exchange (ETDEWEB)

Burnett, LouAnn Crawford; Brodsky, Benjamin H.

2016-12-01

Sandia National Laboratories' International Biological and Chemical Threat Reduction (SNL/IBCTR) conducted, on behalf of the Federal Select Agent Program (FSAP), a review of risk assessment in modern select agent laboratories. This review and analysis consisted of literature review, interviews of FSAP staff, entities regulated by FSAP, and deliberations of an expert panel. Additionally, SNL/IBCTR reviewed oversight mechanisms used by industries, US agencies, and other countries for high-consequence risks (e.g, nuclear, chemical, or biological materials, aviation, off-shore drilling, etc.) to determine if alternate oversight mechanisms existed that might be applicable to FSAP oversight of biological select agents and toxins. This report contains five findings, based on these reviews and analyses, with recommendations and suggested actions for FSAP to consider.

THE INFLUENCE OF BOARD OF COMMISSIONERS AND AUDIT COMMITTEE EFFECTIVENESS, OWNERSHIP STRUCTURE, BANK MONITORING, AND FIRM LIFE CYCLE ON ACCOUNTING FRAUD

Directory of Open Access Journals (Sweden)

Synthia Madya Kusumawati

2013-06-01

Full Text Available Financial statement fraud has cost market participants, including investors, employees, creditors, and pensioners. Capital market participants expect active and vigilant corporate governance to ensure the quality, integrity, and transparency of financial information. Financial statement fraud is a serious threat to market participants’ confidence in published audited financial statements. Financial statement fraud has recently received considerable attention from the business community, accounting profession, academicians, and regulators. This paper sheds light on the factors that may increase the likelihood of financial statement fraud. This study empirically tests the impact of board of commissioners and audit committee effectiveness, ownership structure, bank monitoring, and the firm life cycle on the probability of accounting fraud. Hypothesis testing was carried out by using logistic regression model using fraud data from BAPEPAM-LK (Indonesia Stock Exchange Supervisory Agency during the years of 2005-2011. The result of this study indicates that the audit committee effectiveness and controlled family ownership reduce the fraud probability. However, the effectiveness of board commissioners, foreign ownership, bank monitoring, and the firm life cycle do not have any effect on fraud probability.

75 FR 10507 - Information Security Oversight Office; National Industrial Security Program Policy Advisory...

Science.gov (United States)

2010-03-08

... NATIONAL ARCHIVES AND RECORDS ADMINISTRATION Information Security Oversight Office; National Industrial Security Program Policy Advisory Committee (NISPPAC) AGENCY: National Archives and Records... individuals planning to attend must be submitted to the Information Security Oversight Office (ISOO) no later...

National Coal Board report and accounts, March 30, 1975 to March 27, 1976

Energy Technology Data Exchange (ETDEWEB)

1976-01-01

Economic recession and fuel saving led to a sharp drop in demand for energy in 1975/6, to the lowest level for four years. In spite of this, the market share of coal was stabilized due to its competitive position relative to oil. Deep mine output was lower in 1975/6 than in the previous year, but this is accounted for by the extra week of holiday taken. Opencast and other output increased. Overall productivity declined marginally due to an increase in manshifts per day underground away from the coal face, on development, transport, and engineering services. Mechanized face productivity and surface productivity were both at new record levels. Continued efforts were made to contain costs during the year in a highly inflationary environment. As a result of these efforts and of the price increases at the end of the previous year, justified in market terms because of the continued high price of oil, there was further improvement in the Board's financial results. The decline in the profitability of NCB (Coal Products) Ltd resulted from the effects of the recession on the market for coke, and from the transfer of the Board's North Sea operations to the British National Oil Corporation. The improved trading profit was achieved despite a reduction of 36m pounds in Government grants. It was sufficient to cover interest charges of 52m pounds, 16m pounds higher than in the previous year; and enabled an overall surplus of 5m pounds to be obtained after taxation and extraordinary items.

Regulatory oversight of safety culture in nuclear installations - New IAEA developments

International Nuclear Information System (INIS)

Kerhoas, Anne; )

2012-01-01

Ms. Anne Kerhoas described the IAEA work on guidance for regulatory oversight of safety culture. She summarised the various IAEA, OECD/NEA and ANS meetings that have been held on the topic between 1995 and 2011. The IAEA has carried out two recent projects with the Bulgarian and Romanian regulatory bodies to develop a safety culture oversight program. The work was funded by the Norwegian government and has involved 30 experts from 17 different countries. Draft guidance for regulators on how to monitor licensee safety culture has also been produced (IAEA-TECDOC-DD1070). The document is intended to provide practical guidance on oversight strategies and is applicable to a wide range of nuclear installations, including nuclear power plants, fuel cycle facilities, research reactors and waste management facilities. A number of principles for regulatory oversight of safety culture were summarised. For example, the primary responsibility for safety remains with the licensee, safety culture oversight should be performed at all stages of the life cycle of the nuclear installation, and multiple data collection methods should be used. The overall approach to safety culture described in the draft IAEA Tech doc includes a range of approaches to build up a meaningful picture of the licensee's safety culture. These include interviews, observations, review of documents, review of events, discussions and surveys. The importance of ongoing discussion with the licensee throughout the process to develop a deeper shared understanding of issues was emphasised. The results of the Chester 2 workshop will be used as an input to finalization of the draft Tech Doc

Improving regulatory oversight of maintenance programs

International Nuclear Information System (INIS)

Cook, S.

2008-01-01

Safe nuclear power plant operation requires that risks due to failure or unavailability of Structures, Systems and Components (SSCs) be minimized. Implementation of an effective maintenance program is a key means for achieving this goal. In its regulatory framework, the important relationship between maintenance and safety is acknowledged by the CNSC. A high level maintenance program requirement is included in the Class I Facilities Regulations. In addition, the operating licence contains a condition based on the principle that the design function and performance of SSCs needs to remain consistent with the plant's design and analysis documents. Nuclear power plant licensees have the primary responsibility for safe operation of their facilities and consequently for implementation of a successful maintenance program. The oversight role of the Canadian Nuclear Safety Commission (CNSC) is to ensure that the licensee carries out that responsibility. The challenge for the CNSC is how to do this consistently and efficiently. Three opportunities for improvement to regulatory maintenance oversight are being pursued. These are related to the regulatory framework, compliance verification inspection activities and monitoring of self-reporting. The regulatory framework has been improved by clarifying expectations through the issuance of S-210 'Maintenance Programs for Nuclear Power Plants'. Inspection activities have been improved by introducing new maintenance inspections into the baseline program. Monitoring is being improved by making better use of self-reported and industry produced maintenance related performance indicators. As with any type of program change, the challenge is to ensure the consistent and optimal application of regulatory activities and resources. This paper is a summary of the CNSC's approach to improving its maintenance oversight strategy. (author)

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...

Water Science and Technology Board annual report 1987

Energy Technology Data Exchange (ETDEWEB)

1988-01-01

In 1982, the National Research Council chose to recognize the importance of water resource issues by establishing the Water Science and Technology Board (WSTB). During the five years since its first meeting in November 1982, the WSTB has grown and matured. The WSTB has met 14 times to provide guidance and plan activities. Under the WSTB's direction, committees of experts have conducted approximately 30 studies on a broad array of topics, from dam safety to irrigation-induced water quality problems to ground water protection strategies. Studies have ranged in scope from the oversight of specific agency projects and programs to broader scientific reviews, such as a disciplinary assessment of the hydrologic sciences initiated in 1987. In all cases, studies have the general theme of ultimately improving the scientific and technological bases of programs of water management and environmental quality. This fifth annual report of the WSTB summarizes the Board's accomplishments during 1987, its current activities, and its plans for the future. The report also includes information on Board and committee memberships, program organizations, and the reports produced. The report should provide the reader with a basic understanding of the WSTB's interests, achievements, and capabilities. The WSTB welcomes inquiries and suggestions concerning its activities and will provide more detailed information on any aspects of its work to those interested.

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

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...

Tax accounting - IFRS IAS 12 : Voor accountants, controllers en fiscalisten

NARCIS (Netherlands)

Naarding, E.; Langendijk, H.P.A.J.

2010-01-01

Deel 7 van de reeks 'Tax Assurance in beeld' is een werkboek dat vraagstukken bevat om de technische aspecten van IAS 12 Income Taxes van de International Accounting Standards Board (IASB) te oefenen. Het boek is bedoeld voor accountants, controllers en fiscalisten die zich willen bekwamen in de

Tax accounting - IFRS IAS 12: Voor accountants, controllers en fiscalisten

NARCIS (Netherlands)

Naarding, E.W.J.; Langendijk, H.P.A.J.

2010-01-01

Deel 7 van de reeks 'Tax Assurance in beeld' is een werkboek dat vraagstukken bevat om de technische aspecten van IAS 12 Income Taxes van de International Accounting Standards Board (IASB) te oefenen. Het boek is bedoeld voor accountants, controllers en fiscalisten die zich willen bekwamen in de

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...

13 CFR 120.463 - Regulatory accounting-What are SBA's regulatory accounting requirements for SBA Supervised Lenders?

Science.gov (United States)

2010-01-01

... basis in accordance with Generally Accepted Accounting Principles (GAAP) as promulgated by the Financial Accounting Standards Board (FASB), supplemented by Regulatory Accounting Principles (RAP) as identified by... set forth in FASB Statement of Financial Accounting Standards No. 15, Accounting by Debtors and...

Regulatory Oversight of Safety Culture in Finland: A Systemic Approach to Safety

International Nuclear Information System (INIS)

Oedewald, P.; Väisäsvaara, J.

2016-01-01

In Finland the Radiation and Nuclear Safety Authority STUK specifies detailed regulatory requirements for good safety culture. Both the requirements and the practical safety culture oversight activities reflect a systemic approach to safety: the interconnections between the technical, human and organizational factors receive special attention. The conference paper aims to show how the oversight of safety culture can be integrated into everyday oversight activities. The paper also emphasises that the scope of the safety culture oversight is not specific safety culture activities of the licencees, but rather the overall functioning of the licence holder or the new build project organization from safety point of view. The regulatory approach towards human and organizational factors and safety culture has evolved throughout the years of nuclear energy production in Finland. Especially the recent new build projects have highlighted the need to systematically pay attention to the non-technical aspects of safety as it has become obvious how the HOF issues can affect the design processes and quality of construction work. Current regulatory guides include a set of safety culture related requirements. The requirements are binding to the licence holders and they set both generic and specific demands on the licencee to understand, monitor and to develop safety culture of their own organization but also that of their supplier network. The requirements set for the licence holders has facilitated the need to develop the regulator’s safety culture oversight practices towards a proactive and systemic approach.

Institutional Oversight of Faculty-Industry Consulting Relationships in U.S. Medical Schools: A Delphi Study.

Science.gov (United States)

Morain, Stephanie R; Joffe, Steven; Campbell, Eric G; Mello, Michelle M

2015-01-01

The conflicts of interest that may arise in relationships between academic researchers and industry continue to prompt controversy. The bulk of attention has focused on financial aspects of these relationships, but conflicts may also arise in the legal obligations that faculty acquire through consulting contracts. However, oversight of faculty members' consulting agreements is far less vigorous than for financial conflicts, creating the potential for faculty to knowingly or unwittingly contract away important rights and freedoms. Increased regulation could prevent this, but it is unclear what forms of oversight universities view as feasible and effective. In this article, we report on a Delphi study to evaluate several approaches for oversight of consulting agreements by medical schools. The panel was comprised of 11 senior administrators with responsibility for oversight of faculty consulting relationships. We found broad agreement among panelists regarding the importance of institutional oversight to protect universities' interests. There was strong support for two specific approaches: providing educational resources to faculty and submitting consulting agreements for institutional review. Notwithstanding the complexities of asserting authority to regulate private consulting agreements between faculty members and companies, medical school administrators reached consensus that several approaches to improving institutional oversight are feasible and useful. © 2015 American Society of Law, Medicine & Ethics, Inc.

Does nanobiotechnology oversight present a uniquely complex challenge to interagency cooperation?

International Nuclear Information System (INIS)

Karkkainen, Bradley C.

2011-01-01

Numerous regulatory and oversight challenges exist in the field of nanobiotechnology. Although these challenges may appear novel and complex, similar issues have plagued environmental regulation since the 1970 s. This article argues that complexity, uncertainty, and regulatory gaps are common problems in environmental regulation, and that the lessons learned and progress made during more than 40 years of environmental regulation can serve as a guidepost for addressing nanobiotechnology regulation and oversight issues.

Recommendations for Nanomedicine Human Subjects Research Oversight: An Evolutionary Approach for an Emerging Field

Science.gov (United States)

Fatehi, Leili; Wolf, Susan M.; McCullough, Jeffrey; Hall, Ralph; Lawrenz, Frances; Kahn, Jeffrey P.; Jones, Cortney; Campbell, Stephen A.; Dresser, Rebecca S.; Erdman, Arthur G.; Haynes, Christy L.; Hoerr, Robert A.; Hogle, Linda F.; Keane, Moira A.; Khushf, George; King, Nancy M.P.; Kokkoli, Efrosini; Marchant, Gary; Maynard, Andrew D.; Philbert, Martin; Ramachandran, Gurumurthy; Siegel, Ronald A.; Wickline, Samuel

2015-01-01

The nanomedicine field is fast evolving toward complex, “active,” and interactive formulations. Like many emerging technologies, nanomedicine raises questions of how human subjects research (HSR) should be conducted and the adequacy of current oversight, as well as how to integrate concerns over occupational, bystander, and environmental exposures. The history of oversight for HSR investigating emerging technologies is a patchwork quilt without systematic justification of when ordinary oversight for HSR is enough versus when added oversight is warranted. Nanomedicine HSR provides an occasion to think systematically about appropriate oversight, especially early in the evolution of a technology, when hazard and risk information may remain incomplete. This paper presents the consensus recommendations of a multidisciplinary, NIH-funded project group, to ensure a science-based and ethically informed approach to HSR issues in nanomedicine, and integrate HSR analysis with analysis of occupational, bystander, and environmental concerns. We recommend creating two bodies, an interagency Human Subjects Research in Nanomedicine (HSR/N) Working Group and a Secretary’s Advisory Committee on Nanomedicine (SAC/N). HSR/N and SAC/N should perform 3 primary functions: (1) analysis of the attributes and subsets of nanomedicine interventions that raise HSR challenges and current gaps in oversight; (2) providing advice to relevant agencies and institutional bodies on the HSR issues, as well as federal and federal-institutional coordination; and (3) gathering and analyzing information on HSR issues as they emerge in nanomedicine. HSR/N and SAC/N will create a home for HSR analysis and coordination in DHHS (the key agency for relevant HSR oversight), optimize federal and institutional approaches, and allow HSR review to evolve with greater knowledge about nanomedicine interventions and greater clarity about attributes of concern. PMID:23289677

IAS 8, Accounting Policies, Changes in Accounting Estimates and Errors – A Closer Look

OpenAIRE

Muthupandian, K S

2008-01-01

The International Accounting Standards Board issued the revised version of the International Accounting Standard 8, Accounting Policies, Changes in Accounting Estimates and Errors. The objective of IAS 8 is to prescribe the criteria for selecting, applying and changing accounting policies, together with the accounting treatment and disclosure of changes in accounting policies, changes in accounting estimates and the corrections of errors. This article presents a closer look of the standard (o...

Parliamentary Oversight of European Security and Defence Policy: A Matter of Formal Competences or the Will of Parliamentarians?

OpenAIRE

Maatsch, A.; Galella, P.

2016-01-01

Are parliaments with strong formal powers for the deployment of troops likely to conduct more intensive oversight than their counterparts with weak or no powers? The literature suggests that strong formal powers delineate boundaries of parliamentary oversight. However, this article demonstrates that strong formal powers are not necessary for parliaments in order to conduct oversight. If parliaments with weak formal powers had strong incentives to carry out oversight of the EU NAVFOR Operation...

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...

Reinventing oversight in the twenty-first century: the question of capacity

International Nuclear Information System (INIS)

Bosso, Christopher; DeLeo, Rob A.; Kay, W. D.

2011-01-01

This article addresses a key question emerging from this project based at the University of Minnesota: the fundamental capacity of government to engage in “dynamic oversight” of emergent technologies. This conception of oversight requires additional or new types of capacity for government agencies that must arbitrate conflicts and endow any outcomes with necessary democratic legitimacy. Rethinking oversight thus also requires consideration of the fundamental design and organizational capacity of the regulatory regime in the democratic state.

Towards the convergence of accounting treatment for intangible assets

OpenAIRE

Ramírez Córcoles, Yolanda

2010-01-01

This study aims at analysing the accounting treatment for identifiable intangible assets. Our research is based on the analysis of the Spanish regulation under the current General Accounting Plan of 2007 (from now on referred to as PGC-2007) and the international regulations stated by two important accounting regulation organisms: the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB). In particular, we will carry out a comparative study of the...

Creating a Learning Organization in Law Enforcement: Maturity Levels for Police Oversight Agencies

Science.gov (United States)

Filstad, Cathrine; Gottschalk, Petter

2010-01-01

Purpose: The purpose of this paper is to conceptualize a stage model for maturity levels for police oversight agencies. Design/methodology/approach: The paper is based on a literature review covering police oversight organizations and stages of growth models. Findings: As a conceptual paper, the main findings are related to the appropriateness of…

Regulatory Oversight Program, July 1, 1993 - March 3, 1997. Volume 1

International Nuclear Information System (INIS)

1997-09-01

On July 1, 1993, a Regulatory Oversight (RO) organization was established within the United States Department of Energy (DOE), Oak Ridge Operations (ORO) to provide regulatory oversight of the DOE uranium enrichment facilities leased to the United States Enrichment Corporation (USEC). The purpose of the RO program was to ensure continued plant safety, safeguards and security while the Paducah and Portsmouth gaseous diffusion plants (GDPs) transitioned to regulatory oversight by the Nuclear Regulatory Commission (NRC). These activities were performed under the authority of the lease agreement between DOE and USEC until NRC issued a Certificate of Compliance or approved a Compliance Plan pursuant to Section 1701 of the Atomic Energy Act of 1954, as amended, and assumed regulatory responsibility. This report chronicles the formal development, operation and key activities of the RO organization from its beginning in July 1993, until the turnover of the regulatory oversight responsibility to the NRC on March 3, 1997. Through its evolution to closure, the RO program was a formal, proceduralized effort designed to provide consistent regulation and to facilitate transition to NRC. The RO Program was also a first-of-a-kind program for DOE. The process, experience, and lessons learned summarized herein should be useful as a model for transition of other DOE facilities to privatization or external regulation

Regulatory Oversight Program, July 1, 1993--March 3, 1997. Volume 1

Energy Technology Data Exchange (ETDEWEB)

NONE

1997-09-01

On July 1, 1993, a Regulatory Oversight (RO) organization was established within the United States Department of Energy (DOE), Oak Ridge Operations (ORO) to provide regulatory oversight of the DOE uranium enrichment facilities leased to the United States Enrichment Corporation (USEC). The purpose of the RO program was to ensure continued plant safety, safeguards and security while the Paducah and Portsmouth gaseous diffusion plants (GDPs) transitioned to regulatory oversight by the Nuclear Regulatory Commission (NRC). These activities were performed under the authority of the lease agreement between DOE and USEC until NRC issued a Certificate of Compliance or approved a Compliance Plan pursuant to Section 1701 of the Atomic Energy Act of 1954, as amended, and assumed regulatory responsibility. This report chronicles the formal development, operation and key activities of the RO organization from its beginning in July 1993, until the turnover of the regulatory oversight responsibility to the NRC on March 3, 1997. Through its evolution to closure, the RO program was a formal, proceduralized effort designed to provide consistent regulation and to facilitate transition to NRC. The RO Program was also a first-of-a-kind program for DOE. The process, experience, and lessons learned summarized herein should be useful as a model for transition of other DOE facilities to privatization or external regulation.

22 CFR 96.32 - Internal structure and oversight.

Science.gov (United States)

2010-04-01

... Accreditation and Approval Licensing and Corporate Governance § 96.32 Internal structure and oversight. (a) The... number of such other provider; and (3) The name, address, and phone number of any entity it uses or...

Transparency and Oversight in Local Wellness Policies

Science.gov (United States)

Chriqui, Jamie F.; Chaloupka, Frank J.

2011-01-01

Background: Advocates have called for increased wellness policy transparency and oversight through the use of health advisory councils. This study examines (1) wellness policy transparency, (2) advisory council requirements, (3) factors associated with each, and (4) whether transparency or advisory council requirements are indicative of a stronger…

Institutional Responsibility and the Flawed Genomic Biomarkers at Duke University: A Missed Opportunity for Transparency and Accountability.

Science.gov (United States)

DeMets, David L; Fleming, Thomas R; Geller, Gail; Ransohoff, David F

2017-08-01

When there have been substantial failures by institutional leadership in their oversight responsibility to protect research integrity, the public should demand that these be recognized and addressed by the institution itself, or the funding bodies. This commentary discusses a case of research failures in developing genomic predictors for cancer risk assessment and treatment at a leading university. In its review of this case, the Office of Research Integrity, an agency within the US Department of Health and Human Services, focused their report entirely on one individual faculty member and made no comment on the institution's responsibility and its failure to provide adequate oversight and investigation. These actions missed an important opportunity to emphasize the institution's critical responsibilities in oversight of research integrity and the importance of institutional transparency and accountability.

32 CFR 2400.19 - Declassification by the Director of the Information Security Oversight Office.

Science.gov (United States)

2010-07-01

... Information Security Oversight Office. 2400.19 Section 2400.19 National Defense Other Regulations Relating to... SCIENCE AND TECHNOLOGY POLICY INFORMATION SECURITY PROGRAM Declassification and Downgrading § 2400.19 Declassification by the Director of the Information Security Oversight Office. If the Director of the Information...

External Police Oversight in Mexico: Experiences, Challenges, and Lessons Learned

Directory of Open Access Journals (Sweden)

Rubén Guzmán Sánchez

2014-11-01

Full Text Available After nearly 20 years of ‘reformist’ measures, the police in Mexico continues to be an ineffective, unreliable, and ‘far from citizen’ institution. The efforts made so far have faded amongst political interests and agendas; multidimensional frameworks out-dated at both conceptual and interagency levels; short-sighted competition for resources; evaluation and performance monitors that are handicapped by bureaucratic inaction; and weak transparency and accountability that perpetuate the opacity in which the police operate. In this context, the agenda of external police oversight is still at a rudimentary stage. However, there are several initiatives that have managed to push the issue to the frontier of new knowledge and promising practices. This paper outlines the experiences and challenges of—as well as the lessons learned by—the Institute for Security and Democracy (Insyde A.C., one of the most recognised think tanks in Mexico.

13 CFR 120.1070 - Lender oversight fees.

Science.gov (United States)

2010-01-01

... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Lender oversight fees. 120.1070 Section 120.1070 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION BUSINESS LOANS Risk-Based... Lender” means a Small Business Lending Company or a Non-Federally Regulated Lender. (2) On-site reviews...

75 FR 39954 - Oversight of Laboratory Developed Tests; Public Meeting; Change of Meeting Location

Science.gov (United States)

2010-07-13

...] Oversight of Laboratory Developed Tests; Public Meeting; Change of Meeting Location AGENCY: Food and Drug... location for the upcoming public meeting entitled ``Oversight of Laboratory Developed Tests.'' A new... the public meeting, FDA is announcing in this notice a new location for the public meeting. II. New...

Extending the Use and Effectiveness of the Monopoly® Board Game as an In-Class Economic Simulation in the Introductory Financial Accounting Course

Science.gov (United States)

Shanklin, Stephen B.; Ehlen, Craig R.

2017-01-01

This paper extends the use of the Monopoly® board game as an economic simulation exercise designed to reinforce an understanding of how the accounting cycle impacts the financial statements used to evaluate management performance. This extension adds elements of debt not previously utilized to allow for an introduction of the fundamentals of ratio…

Independent oversight review of the Department of Energy Quality Assurance Program for suspect/counterfeit parts. Revision 1

International Nuclear Information System (INIS)

1996-05-01

To address the potential threat that suspect/counterfeit parts could pose to DOE workers and the public, the Office of the Deputy Assistant Secretary for Oversight initiated a number of activities beginning in mid-1995. Oversight placed increased emphasis on the field's quality assurance-suspect/counterfeit parts programs during safety management evaluations, in keeping with the Office of Environment, Safety and Health (EH) oversight responsibilities, which include oversight of the Department's quality assurance (QA) programs. In addition, Oversight reviewed relevant policy documents and occurrence reports to determine the nature and magnitude of the problem within the Department. The results of that review, contained in an Office of Oversight report, Independent Oversight Analysis of Suspect/Counterfeit Parts Within the Department of Energy (November 1995), indicate a lack of consistency and comprehensiveness in the Department's QA-suspect/counterfeit parts program. A detailed analysis of the causes and impacts of the problem was recommended. In response, this review was initiated to determine the effectiveness of the Department's QA program for suspect/counterfeit parts. This study goes beyond merely assessing and reporting the status of the program, however. It is the authors intention to highlight the complex issues associated with suspect/counterfeit parts in the Department today and to present approaches that DOE managers might consider to address these issues

Independent oversight review of the Department of Energy Quality Assurance Program for suspect/counterfeit parts. Revision 1

Energy Technology Data Exchange (ETDEWEB)

NONE

1996-05-01

To address the potential threat that suspect/counterfeit parts could pose to DOE workers and the public, the Office of the Deputy Assistant Secretary for Oversight initiated a number of activities beginning in mid-1995. Oversight placed increased emphasis on the field`s quality assurance-suspect/counterfeit parts programs during safety management evaluations, in keeping with the Office of Environment, Safety and Health (EH) oversight responsibilities, which include oversight of the Department`s quality assurance (QA) programs. In addition, Oversight reviewed relevant policy documents and occurrence reports to determine the nature and magnitude of the problem within the Department. The results of that review, contained in an Office of Oversight report, Independent Oversight Analysis of Suspect/Counterfeit Parts Within the Department of Energy (November 1995), indicate a lack of consistency and comprehensiveness in the Department`s QA-suspect/counterfeit parts program. A detailed analysis of the causes and impacts of the problem was recommended. In response, this review was initiated to determine the effectiveness of the Department`s QA program for suspect/counterfeit parts. This study goes beyond merely assessing and reporting the status of the program, however. It is the authors intention to highlight the complex issues associated with suspect/counterfeit parts in the Department today and to present approaches that DOE managers might consider to address these issues.

Current practice and perspectives in CRO oversight based on a survey performed among members of the German Association of Research-Based Pharmaceutical Companies (vfa

Directory of Open Access Journals (Sweden)

Hennig, Michael

2017-01-01

Full Text Available In recent years, the number and scope of outsourced activities in the pharmaceutical industry have increased heavily. In addition, also the type of outsourcing has changed significantly in that time. This raises the question of whether and how sponsors retain the capability to select and to control the contract research organizations (CROs involved and what expertise still has to be present in the development department as well as other relevant departments to ensure adequate oversight, also in line with the expectations of regulators and health authorities. In order to answer these questions, a survey was conducted among the German vfa member companies. The survey describes the latest developments and experiences in outsourcing by 18 German vfa member companies. It concentrates on measures how to implement Quality Assurance (QA when performing outsourced clinical studies.This study shows that the majority of companies apply a full-outsourcing, preferred-provider model of clinical trial services, with the clinical research department playing the major role in this process. A large amount of guiding documents, processes and tools are used to ensure an adequate oversight of the services performed by the CRO(s.Finally the guiding principles for all oversight processes should be transparent communication, a clearly established expectation for quality, a precise definition of accountability and responsibility while avoiding silo mentality, and a comprehensive documentation of the oversight’s evidence. For globally acting and outsourcing sponsors, oversight processes need to be aligned with regards to local and global perspectives. This survey shows that the current implementation of oversight processes in the participating companies covers all relevant areas to ensure highest quality and integrity of the data produced by the outsourced clinical trial.

From Board to Bedside: How the Application of Financial Structures to Safety and Quality Can Drive Accountability in a Large Health Care System.

Science.gov (United States)

Austin, J Matthew; Demski, Renee; Callender, Tiffany; Lee, K H Ken; Hoffman, Ann; Allen, Lisa; Radke, Deborah A; Kim, Yungjin; Werthman, Ronald J; Peterson, Ronald R; Pronovost, Peter J

2017-04-01

As the health care system in the United States places greater emphasis on the public reporting of quality and safety data and its use to determine payment, provider organizations must implement structures that ensure discipline and rigor regarding these data. An academic health system, as part of a performance management system, applied four key components of a financial reporting structure to support the goal of top-to-bottom accountability for improving quality and safety. The four components implemented by Johns Hopkins Medicine were governance, accountability, reporting of consolidated quality performance statements, and auditing. Governance is provided by the health system's Patient Safety and Quality Board Committee, which reviews goals and strategy for patient safety and quality, reviews quarterly performance for each entity, and holds organizational leaders accountable for performance. An accountability plan includes escalating levels of review corresponding to the number of months an entity misses the defined performance target for a measure. A consolidated quality statement helps inform the Patient Safety and Quality Board Committee and leadership on key quality and safety issues. An audit evaluates the efficiency and effectiveness of processes for data collection, validation, and storage, as to ensure the accuracy and completeness of quality measure reporting. If hospitals and health systems truly want to prioritize improvements in safety and quality, they will need to create a performance management system that ensures data validity and supports performance accountability. Without valid data, it is difficult to know whether a performance gap is due to data quality or clinical quality. Copyright © 2017 The Joint Commission. Published by Elsevier Inc. All rights reserved.

75 FR 18208 - Notice of Issuance of Statement of Federal Financial Accounting Standard 37, Social Insurance...

Science.gov (United States)

2010-04-09

... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial... and Basic Financial Statements AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice... Federal Accounting Standards Advisory Board (FASAB) has issued Statement of Federal Financial Accounting...

A Study on the Construct Validity of Safety Culture Oversight Model for Nuclear Power Operating Organization

International Nuclear Information System (INIS)

Jung, Su Jin; Choi, Young Sung; Oh, Jang Jin

2015-01-01

In Korea, the safety policy statement declared in 1994 by government stressed the importance of safety culture and licensees were encouraged to manage and conduct their self-assessments. A change in regulatory position about safety culture oversight was made after the event of SBO cover-up in Kori unit 1 and several subsequent falsification events. Since then KINS has been developing licensee's safety culture oversight system including conceptual framework of oversight, prime focus area for oversight, and specific details on regulatory expectations, all of which are based on defence-in-depth (DiD) safety enhancement approach. Development and gathering of performance data which is related to actual 'safety' of nuclear power plant are needed to identify the relationship between safety culture and safety performance. Authors consider this study as pilot which has a contribution on verifying the construct validity of the model and the effectiveness of survey based research. This is the first attempt that the validity of safety culture oversight model has been investigated with empirical data obtained from Korean nuclear power operating organization

A Study on the Construct Validity of Safety Culture Oversight Model for Nuclear Power Operating Organization

Energy Technology Data Exchange (ETDEWEB)

Jung, Su Jin; Choi, Young Sung; Oh, Jang Jin [Korea Institute of Nuclear Safety, Daejeon (Korea, Republic of)

2015-05-15

In Korea, the safety policy statement declared in 1994 by government stressed the importance of safety culture and licensees were encouraged to manage and conduct their self-assessments. A change in regulatory position about safety culture oversight was made after the event of SBO cover-up in Kori unit 1 and several subsequent falsification events. Since then KINS has been developing licensee's safety culture oversight system including conceptual framework of oversight, prime focus area for oversight, and specific details on regulatory expectations, all of which are based on defence-in-depth (DiD) safety enhancement approach. Development and gathering of performance data which is related to actual 'safety' of nuclear power plant are needed to identify the relationship between safety culture and safety performance. Authors consider this study as pilot which has a contribution on verifying the construct validity of the model and the effectiveness of survey based research. This is the first attempt that the validity of safety culture oversight model has been investigated with empirical data obtained from Korean nuclear power operating organization.

78 FR 14179 - Adjustments to Civil Monetary Penalty Amounts

Science.gov (United States)

2013-03-05

... monetary penalties that may be imposed by the Public Company Accounting Oversight Board (the ``PCAOB'') in...,500 $7,500 For any other person.... 2010 75,000 80,000 For natural person/fraud 2010 75,000 80,000 For any other person/ 2010 375,000 400,000 fraud. For natural person/ 2010 150,000 160,000 substantial...

Justification and authority in institutional review board decision letters.

Science.gov (United States)

Clapp, Justin T; Gleason, Katharine A; Joffe, Steven

2017-12-01

While ethnographic study has described the discussions that occur during human subjects research ethics review, investigators have minimal access to the interactions of ethics oversight committees. They instead receive letters stipulating changes to their proposed studies. Ethics committee letters are central to the practice of research ethics: they change the nature of research, alter the knowledge it produces, and in doing so construct what ethical research is and how it is pursued. However, these letters have rarely been objects of analysis. Accordingly, we conducted a qualitative analysis of letters written by American institutional review boards (IRBs) overseeing biomedical and health behavioral research. We sought to clarify how IRBs exercise their authority by assessing the frequency with which they provided reasons for their stipulations as well as the nature of these reasons. We found that IRBs frequently do not justify their stipulations; rather, they often leave ethical or regulatory concerns implicit or frame their comments as boilerplate language replacements, procedural instructions, or demands for missing information. When they do provide justifications, their rationales exhibit substantial variability in explicitness and clarity. These rhetorical tendencies indicate that the authority of IRBs is grounded primarily in their role as bureaucratic gatekeepers. We conclude by suggesting that greater attention to justification could help shift the basis of the IRB-researcher relationship from compliance to mutual accountability. Copyright © 2017 The Authors. Published by Elsevier Ltd.. All rights reserved.

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...

Oil and gas site contamination risks : improved oversight needed

International Nuclear Information System (INIS)

2010-02-01

British Columbia has seen record levels of activities in the oil and gas sector. Upstream petroleum processes include exploration, well completion and production. Site contamination can occur during all of these activities, resulting in potential environmental and human health impacts. Although well operators are responsible by law for site restoration, there is a potential risk that some operators will not fulfill their responsibilities, thereby leaving the province liable for the site restoration costs. In British Columbia, the BC Oil and Gas Commission (OGC) is responsible for managing these risks through oversight activities designed to ensure that industry meets its obligations. The OGC also manages the orphan sites reclamation fund. This report presented an audit of the OGC in order to determine if it is providing adequate oversight of upstream oil and gas site contamination risks. The audit examined whether the agency responsibilities are clear and whether the OGC is fully aware of the environmental and financial risks associated with upstream oil and gas site contamination. The audit also examined if the OGC has established appropriate procedures to oversee the risks and to inform the public of how effectively site contamination risks are being managed. The report presented the audit background, audit expectations, findings, conclusions and recommendations. It was concluded that the OGC's oversight of the environmental and financial risks associated with oil and gas site contamination needs improving. tabs., figs.

Integrating GIS and GPS in environmental remediation oversight

International Nuclear Information System (INIS)

Kaletsky, K.; Earle, J.R.; Schneider, T.A.

1996-01-01

This paper presents findings on Ohio EPA Office of Federal Facilities Oversight's (OFFO) use of GIS and GPS for environmental remediation oversight at the U.S. Department of Energy's (DOE) Fernald Site. The Fernald site is a former uranium metal production facility within DOE's nuclear weapons complex. Significant uranium contamination of soil and groundwater is being remediated under state and federal regulations. OFFO uses GIS/GPS to enhance environmental monitoring and remediation oversight. These technologies are utilized within OFFO's environmental monitoring program for sample location and parameter selection, data interpretation and presentation. GPS is used to integrate sample data into OFFO's GIS and for permanently linking precise and accurate geographic data to samples and waste units. It is important to identify contamination geographically as all visual references (e.g., buildings, infrastructure) will be removed during remediation. Availability of the GIS allows OFFO to perform independent analysis and review of DOE contractor generated data, models, maps, and designs. This ability helps alleviate concerns associated with open-quotes black boxclose quotes models and data interpretation. OFFO's independent analysis has increased regulatory confidence and the efficiency of design reviews. GIS/GPS technology allows OFFO to record and present complex data in a visual format aiding in stakeholder education and awareness. Presented are OFFO's achievements within the aforementioned activities and some reasons learned in implementing the GIS/GPS program. OFFO's two years of GIS/GPS development have resulted in numerous lessons learned and ideas for increasing effectiveness through the use of GIS/GPS

76 FR 3142 - Release of Exposure Draft Technical Bulletins; Accounting for Oil and Gas Resources and Federal...

Science.gov (United States)

2011-01-19

... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Release of Exposure Draft Technical Bulletins... Accounting Standards Advisory Board. ACTION: Notice. Board Action: Pursuant to 31 U.S.C. 3511(d), the Federal... October, 2010, notice is hereby given that the Federal Accounting Standards Advisory Board (FASAB) has...

In pursuit of a foundational accountancy philosophy

Directory of Open Access Journals (Sweden)

P. Buys

2008-07-01

Full Text Available Recent accounting history is characterised by many developments, including several high-profile corporate failures, such as Enron, Parmalat and even Saambou, as well as major developments in financial reporting standards, such as the broadbased acceptance of international financial reporting standards and the convergence efforts between the UK-based International Accounting Standards Board and the US-based Financial Accounting Standards Board. As a result, long-accepted accounting assumptions are being challenged in favour of new principles and practices. Furthermore, in academic circles the scientific foundation of accounting is being questioned. At many universities, limited education is taking place in the underlying theory and philosophy of accounting in favour of teaching prospective accountants how to pass difficult professional exams. Seen against this backdrop, a reconsideration of the objectives and purpose of accountancy may be overdue. This article attempts to illuminate the intrinsic assumptions and objectives of accountancy, seen in the light of modern-day accounting issues and developments.

Defense Forensics: Additional Planning and Oversight Needed to Establish an Enduring Expeditionary Forensic Capability

Science.gov (United States)

2013-06-01

forensic pathology, forensic anthropology, and forensic toxicology . 13DOD’s forensic directive defines DOD components as the Office of the...DEFENSE FORENSICS Additional Planning and Oversight Needed to Establish an Enduring Expeditionary Forensic ...COVERED 00-00-2013 to 00-00-2013 4. TITLE AND SUBTITLE Defense Forensics : Additional Planning and Oversight Needed to Establish an Enduring

A survey of front-line paramedics examining the professional relationship between paramedics and physician medical oversight.

Science.gov (United States)

Foerster, Christopher R; Tavares, Walter; Virkkunen, Ilkka; Kämäräinen, Antti

2018-03-01

Paramedicine is often dependent on physician medical directors and their associated programs for direction and oversight. A positive relationship between paramedics and their oversight physicians promotes safety and quality care while a strained or ineffective one may threaten these goals. The objective of this study was to explore and understand the professional relationship between paramedics and physician medical oversight as viewed by front-line paramedics. All active front-line paramedics from four municipal paramedic services involving three medical oversight groups in Ontario were invited to complete an online survey. Five hundred and four paramedics were invited to participate in the study, with 242 completing the survey (48% response rate); 66% male, 76% primary care paramedics with an average of 13 (SD=9) years of experience. Paramedics had neutral or positive perceptions regarding their autonomy, opportunities to interact with their medical director, and medical director understanding of the prehospital setting. Paramedics perceived medical directives as rigid and ambiguous. A significant amount of respondents reported a perception of having provided suboptimal patient care due to fear of legal or disciplinary consequences. Issues of a lack of support for critical thinking and a lack of trust between paramedics and medical oversight groups were often raised. Paramedic perceptions of physician medical oversight were mixed. Concerning areas identified were perceptions of ambiguous written directives and concerns related to the level of trust and support for critical thinking. These perceptions may have implications for the system of care and should be explored further.

The use of fund accounting and the need for single fund reporting by institutional healthcare providers. Principles and Practices Board Statement No. 8. Healthcare Financial Management Association.

Science.gov (United States)

1986-06-01

For many years, hospitals and other institutional healthcare providers used fund accounting as a basis for presenting their financial statements. Recently, authoritative literature has placed less emphasis on separate fund reporting. This is evidenced by the reduction of fund classifications specified in the literature. This trend seems to follow the recognition that institutional healthcare activities should be reported in a manner comparable to other businesses. The Principles and Practices Board (P&P Board) of the Healthcare Financial management Association believes that general purpose financial statements of institutional healthcare providers should be comparable to reporting by other businesses. That is, all assets, liabilities, and equity are presented in a single aggregated balance sheet without differentiation by fund. This form of presentation, referred to in this statement as single fund reporting, should be used by all institutional healthcare providers including those that are part of HMOs, universities, municipalities, and other larger entities when separate reports of the provider are issued. The P&P Board is studying other significant issues concerning the reporting of revenues and components of equity and changes therein. The conclusion in this statement can be implemented even though conclusions on these related subjects are not yet complete. The P&P Board recognizes that certain circumstances may require detailed records and reports for special purposes. This statement deals only with those general purpose financial statements on which an independent accountant's opinion is expressed.

15 CFR 2008.18 - Information Security Oversight Committee.

Science.gov (United States)

2010-01-01

... 15 Commerce and Foreign Trade 3 2010-01-01 2010-01-01 false Information Security Oversight Committee. 2008.18 Section 2008.18 Commerce and Foreign Trade Regulations Relating to Foreign Trade Agreements OFFICE OF THE UNITED STATES TRADE REPRESENTATIVE REGULATIONS TO IMPLEMENT E.O. 12065; OFFICE OF...

48 CFR 9904.416 - Accounting for insurance costs.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Accounting for insurance costs. 9904.416 Section 9904.416 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.416 Accounting for insurance costs. ...

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...

77 FR 26278 - Notice of Issuance of Statement of Federal Financial Accounting Standard 42

Science.gov (United States)

2012-05-03

... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial... Accounting Standards Advisory Board (FASAB) has issued Statement of Federal Financial Accounting Standard 42, Deferred Maintenance and Repairs, Amending Statements of Federal Financial Accounting Standards 6, 14, 29...

Nuclear fuel lease accounting

International Nuclear Information System (INIS)

Danielson, A.H.

1986-01-01

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

Nonverbal contention and contempt in U.K. parliamentary oversight hearings on fiscal and monetary policy.

Science.gov (United States)

Schonhardt-Bailey, Cheryl

2017-01-01

In parliamentary committee oversight hearings on fiscal policy, monetary policy, and financial stability, where verbal deliberation is the focus, nonverbal communication may be crucial in the acceptance or rejection of arguments proffered by policymakers. Systematic qualitative coding of these hearings in the 2010-15 U.K. Parliament finds the following: (1) facial expressions, particularly in the form of anger and contempt, are more prevalent in fiscal policy hearings, where backbench parliamentarians hold frontbench parliamentarians to account, than in monetary policy or financial stability hearings, where the witnesses being held to account are unelected policy experts; (2) comparing committees across chambers, hearings in the House of Lords committee yield more reassuring facial expressions relative to hearings in the House of Commons committee, suggesting a more relaxed and less adversarial context in the former; and (3) central bank witnesses appearing before both the Lords and Commons committees tend toward expressions of appeasement, suggesting a willingness to defer to Parliament.

48 CFR 9903.101 - Cost Accounting Standards.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost Accounting Standards. 9903.101 Section 9903.101 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS CONTRACT COVERAGE General 9903.101 Cost Accounting Standards. Public Law 100-679 (41 U.S...

Notification: Oversight of Clean Water State Revolving Loan Funds

Science.gov (United States)

Project #OA-FY15-0153, April 6, 2015. The Office of Inspector General (OIG) for the U.S. Environmental Protection Agency (EPA) is beginning preliminary research on the EPA oversight of the Clean Water State Revolving Fund (CWSRF).

Deceased Donor Intervention Research: A Survey of Transplant Surgeons, Organ Procurement Professionals, and Institutional Review Board Members.

Science.gov (United States)

Rodrigue, J R; Feng, S; Johansson, A C; Glazier, A K; Abt, P L

2016-01-01

Innovative deceased donor intervention strategies have the potential to increase the number and quality of transplantable organs. Yet there is confusion over regulatory and legal requirements, as well as ethical considerations. We surveyed transplant surgeons (n = 294), organ procurement organization (OPO) professionals (n = 83), and institutional review board (IRB) members (n = 317) and found wide variations in their perceptions about research classification, risk assessment for donors and organ transplant recipients, regulatory oversight requirements, and informed consent in the context of deceased donor intervention research. For instance, when presented with different research scenarios, IRB members were more likely than transplant surgeons and OPO professionals to feel that study review and oversight were necessary by the IRBs at the investigator, donor, and transplant center hospitals. Survey findings underscore the need to clarify ethical, legal, and regulatory requirements and their application to deceased donor intervention research to accelerate the pace of scientific discovery and facilitate more transplants. © Copyright 2015 The American Society of Transplantation and the American Society of Transplant Surgeons.

Report and accounts 1982/83. [United Kingdom

Energy Technology Data Exchange (ETDEWEB)

1983-01-01

The activities of the National Coal Board are described for the period 23 March 1982 to 26 March 1983 under the headings finance, mining, markets, personnel, research and development overseas activities, and environment. Total sales were 120.6 Mt of which power stations took 86.2. Productivity increased (at the coalface by 5.6%). The accounts are presented after the report. After taking into account the deficit grant the Board incurred a loss of 111 M pounds Sterling.

SÜRDÜRÜLEBİLİRLİK MUHASEBESİ STANDARTLARI KURULU - SUSTAINABILITY ACCOUNTING STANDARDS BOARD

Directory of Open Access Journals (Sweden)

Çağatay AKARÇAY

2014-07-01

Full Text Available ÖzetSürdürülebilirlik eski bir terim olmasına rağmen, iş dünyasındaki gelişmeler ve artan rekabet sebebiyledevamlılıklarını güvenceye almak isteyen işletmeler açısından yeniden önem kazanmıştır. Sürdürülebilirlik,ekonomik, çevresel ve toplumsal olmak üzere üç boyuttan oluşur. Sürdürülebilirlik yaklaşımı bu üç boyutunişletme stratejilerine dahil edilmesini ve bu üç boyutla ilgili performansın raporlanmasını gerektirir.Sürdürülebilirlik muhasebesi ve raporlaması finansal muhasebenin tamamlayıcısı olarak kabul edilebilir.Finansal bilgi ve sürdürülebilirlik bilgisi birlikte kullanıldığında işletmenin değer yaratma ve performansıhakkında eksiksiz görünüm sunar. Bu çalışmanın amacı sektöre özel sürdürülebilirlik muhasebesistandartları oluşturan Sürdürülebilirlik Muhasebesi Standartları Kurulu hakkında bilgi sunmak ve nispetenyeni olan bu kuruluşla ilgili Türkçe literatüre katkı sağlamaktır.AbstractAlthough sustainability is an old concept, developments in the business world and increasedcompetition have caused the business entities to refocus on this concept in order to safeguard theircontinuity. Sustainability consists of three dimensions, economic, environmental, and social. Sustainabilityapproach requires the integration of these dimensions into business strategies and the reporting theperformance of business activities related to these three dimensions. Sustainability accounting and reportingcan be considered as a complement to financial accounting. When used together, financial informationand sustainability information can provide a complete view of the performance and value creation of acorporation. This paper aims to provide information regarding the Sustainability Accounting StandardsBoard that provides industry specific sustainability accounting standards and to contribute to the Turkishliterature regarding this relatively new organization.

7 CFR 1221.118 - Refund escrow accounts.

Science.gov (United States)

2010-01-01

... Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING... INFORMATION ORDER Sorghum Promotion, Research, and Information Order Sorghum Promotion, Research, and Information Board § 1221.118 Refund escrow accounts. (a) The Board shall establish an interest bearing escrow...

Fight, Flight, or Remain Silent? Juggling Multiple Accountabilities throughout the Formative Stage of a Neighborhood Revitalization Initiative.

Science.gov (United States)

Kesten, Stacey M; Perez, Deborah A; Marques, Denise S; Evans, Scot D; Sulma, Adrienne

2017-12-01

This paper describes the experiences of a research team as they navigated uncertain ethical and political terrain throughout the formative stage of a public housing redevelopment project. Specifically, we discuss the challenges related to balancing multiple accountabilities and the tensions among the various roles and responsibilities that emanated from different accountabilities. Due to contractual obligations to our funding source, established relations with community partners, and an ethical imperative to align with those holding the least power, we grappled with embodying multiple and often conflicting roles. Without oversight provided by our university institutional review board or a clear ethical framework for community psychology research and action, our team was left to negotiate the challenges that emerged through critical reflection and financial considerations. Throughout the case example presented in this paper, we highlight our difficulty in ethical decision-making with respect to the principles of obligation, disclosure, consent, commitment, and professionalism. Community psychologists often straddle the realms of academia, community partnerships, and conscious engagement with little guidance in navigating often conflicting roles and value systems. We present our narrative to highlight the complexity of scholar-activism in the context of community psychology and the necessity for developing ethical standards and guidelines tailored to meet the unique needs of community psychologists. © Society for Community Research and Action 2017.

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. ...

47 CFR 32.16 - Changes in accounting standards.

Science.gov (United States)

2010-10-01

... prescribed by the Financial Accounting Standards Board or successor authoritative accounting standard-setting groups, in a manner consistent with generally accepted accounting principles. The change in an accounting... 47 Telecommunication 2 2010-10-01 2010-10-01 false Changes in accounting standards. 32.16 Section...

78 FR 34550 - Funding and Fiscal Affairs, Loan Policies and Operations, and Funding Operations; Accounting and...

Science.gov (United States)

2013-06-10

... to accounting standards in these rules to the Financial Accounting Standards Board Accounting... Financial Accounting Standards Board Accounting Standards Codification. In accordance with 12 U.S.C. 2252..., Loan Policies and Operations, and Funding Operations; Accounting and Reporting Requirements; Federal...

78 FR 41191 - Senior Executive Service Performance Review Board

Science.gov (United States)

2013-07-09

... DEPARTMENT OF TRANSPORTATION Surface Transportation Board Senior Executive Service Performance... Transportation Board (STB) publishes the names of the Persons selected to serve on its Senior Executive Service... performance appraisal system making senior executives accountable for organizational and individual goal...

Revised Accounting for Business Combinations

Science.gov (United States)

Wilson, Arlette C.; Key, Kimberly

2008-01-01

The Financial Accounting Standards Board (FASB) has recently issued Statement of Financial Accounting Standards No. 141 (Revised 2007) Business Combinations. The object of this Statement is to improve the relevance, representational faithfulness, and comparability of reported information about a business combination and its effects. This Statement…

78 FR 64037 - Notice of Hearing

Science.gov (United States)

2013-10-25

... No. 7] Notice of Hearing AGENCY: Privacy and Civil Liberties Oversight Board (PCLOB). ACTION: Notice of a hearing. SUMMARY: The Privacy and Civil Liberties Oversight Board (PCLOB) will conduct a public hearing with current and former government officials and others to address the activities and...

FINANCIAL ACCOUNTING QUALITY AND ITS DEFINING CHARACTERISTICS

Directory of Open Access Journals (Sweden)

Andra M. ACHIM

2014-11-01

Full Text Available The importance ofhigh-quality financial statements is highlighted by the main standard-setting institutions activating in the field of accounting and reporting. These have issued Conceptual Frameworks which state and describe the qualitative characteristics of accounting information. In this qualitative study, the research methodology consists of reviewing the literature related to the definition of accounting quality and striving for understanding how it can be explained. The main objective of the study is to identify the characteristics information should possess in order to be of high quality. These characteristics also contribute to the way of defining financial accounting quality. The main conclusions that arise from this research are represented by the facts that indeed financial accounting quality cannot be uniquely defined and that financial information is of good quality when it enhances the characteristics incorporated in the conceptual frameworks issued by both International Accounting Standards Board and Financial Accounting Standards Board.

THE EFFECT OF THE INTERNAL AUDIT AND FIRM PERFORMANCE: A PROPOSED RESEARCH FRAMEWORK

Directory of Open Access Journals (Sweden)

Ebrahim Mohammed Al-Matari

2014-01-01

Full Text Available This study attempts to propose a structure of the relationships between the internal audits characteristics (IAC; such as professional qualifications of the chief audit executive of the Internal Audit (IA, size, experience, and qualification; and firm performance. The presence of an internal audit department is significant as it is considered as the main element in employing accounting systems and this, in turn, assists in evaluating the department’s work. The internal audit is deemed as the core of business accounting as it is the section that keeps track of all businesses associated with the sector. The internal audit efficiency assists in developing the company’s work because the financial reports present the internal audit department’s quality. In addition, an internal audit is a crucial part of corporate governance structure in an organization and corporate governance (CG covers the activities of oversight conducted by the board of directors and audit committees to ensure credible financial reporting process (Public Oversight Board, 1994. Consistent with previous studies of the importance of internal audit, this study provides comprehensive oversights on the relationship between internal audit and firm performance. The past literature reveals there is a paucity of studies exploring the association between internal audit characteristics (IAC and firm performance whether conceptual or empirical. The main objective of this study is to fill up the gap in the literature and provide an opportunity for future research to deeply to investigate this relationship.

GOVERNING BOARD OF THE PENSION FUND

CERN Multimedia

2003-01-01

The Governing Board of the Pension Fund began its one hundred and eighteenth meeting on 2nd September by taking note of an oral report on the June Council session by the Chairman, J. Bezemer, who underlined that the annual report and the accounts of the Pension Fund for 2002 had been unanimously approved. At its June session, the Council had also approved the proposal to create a new category of personnel, Local Staff, who would be subject to the same pension rules as internationally recruited staff. Following a request from the external auditors, the Administrator presented a proposed change to the accounting rules, consisting of introducing a loss reserve for risks other than those associated with the financial markets. The purpose of this new heading in the profit and loss account is to increase transparency by obliging the Fund's Administration to book any potential loss in the accounts as soon as it is identified, even if it ultimately fails to materialize. The Governing Board unanimously approved the p...

Brief introduction of USA new reactor oversight process and suggestions for our country

International Nuclear Information System (INIS)

Hao Xiaofeng; Chen Rui; Zhou Limin; Wang Xiuqing

2002-01-01

The NRC New Reactor Oversight Process focuses the nuclear safety supervision on the 3 areas: Reactor Safety, Radiation safety and Plant Security. Within the 3 areas, 7 cornerstones are detailed for the purpose. They are Initiating Events, Mitigating Systems, Barrier Integrity, Emergency Preparedness, Occupational Radiation Protection, Public Radiation Safety and Physical Protection. On cooperating with the inspections, the new process ensures a more effective, objective and timely evaluation of the safety level of the operating nuclear power plants. On considering the practices and the status in China nuclear safety supervision, the authors have to learn something from the NRC New Reactor Oversight Process. The authors must make an optimization on Chinese limited resources and put the emphasis on the issues with high risk in order to prevent the occurrence of the accidents. Properly inducing some ideas and methodology from the NRC New Reactor Oversight Process will benefit the development and perfection of the supervision mode of the NNSA

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.

Disruptive Behavior: An Empirical Evaluation of School Misconduct and Market Accountability. School Choice Issues in Depth

Science.gov (United States)

Forster, Greg; Carr, Matthew

2007-01-01

Opponents of school choice argue that private schools are not "accountable" because they are not subject to detailed oversight by a regulatory bureaucracy. They claim private school employees can be expected to engage in abusive and criminal behavior more frequently. School choice supporters respond that parents hold private schools…

Institutional Oversight of Occupational Health and Safety for Research Programs Involving Biohazards.

Science.gov (United States)

Dyson, Melissa C; Carpenter, Calvin B; Colby, Lesley A

2017-06-01

Research with hazardous biologic materials (biohazards) is essential to the progress of medicine and science. The field of microbiology has rapidly advanced over the years, partially due to the development of new scientific methods such as recombinant DNA technology, synthetic biology, viral vectors, and the use of genetically modified animals. This research poses a potential risk to personnel as well as the public and the environment. Institutions must have appropriate oversight and take appropriate steps to mitigate the risks of working with these biologic hazards. This article will review responsibilities for institutional oversight of occupational health and safety for research involving biologic hazards.

48 CFR 9903.307 - Cost Accounting Standards Preambles.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost Accounting Standards Preambles. 9903.307 Section 9903.307 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS CONTRACT COVERAGE CAS Rules and Regulations 9903.307 Cost Accounting Standards Preambles...

New trends in designing NPP control boards

International Nuclear Information System (INIS)

Kondrat'ev, V.V.

1981-01-01

A short analytical summary of the latest developments and future trends in designing NPP control boards is given. The designs of the Westinghause and the Hynkley-Point NPP control boards are described in detail. The essence of the advanced control board concept consists , firstly, in expanded use of computer-controlled displays for the sake of reducing the content of unimportant information presented to an operator, and, secondary, in better account of human possibilities to convert the NPP operation information into a more suitable form. An enlarged use of the direct digital reactor control utilizing microprocessors is expected. Besides, the employment of full-scale control board mock-ups and information desks as well as testing newly-developed control boards at computer reactor simulators are concluded to be used at all-growing rate [ru

The role of Quality Oversight in nuclear and hazardous waste management and environmental restoration at Westinghouse Hanford Company

International Nuclear Information System (INIS)

Fouad, H.Y.

1994-05-01

The historical factors that led to the waste at Hanford are outlined. Westinghouse Hanford Company mission and organization are described. The role of the Quality Oversight organization in nuclear hazardous waste management and environmental restoration at Westinghouse Hanford Company is delineated. Tank Waste Remediation Systems activities and the role of the Quality Oversight organization are described as they apply to typical projects. Quality Oversight's role as the foundation for implementation of systems engineering and operation research principles is pointed out

40 CFR 51.362 - Motorist compliance enforcement program oversight.

Science.gov (United States)

2010-07-01

... deviate from established requirements, or in the case of non-government entities that process... registrations; and (10) The prevention of fraudulent procurement or use of inspection documents by controlling... measurements. (c) SIP requirements. The SIP shall include a description of enforcement program oversight and...

Implementation of Treasury Single Account and Strengthening of Cash Management in Vietnam

OpenAIRE

World Bank

2014-01-01

Vietnam has made progress to improve oversight and control over cash balances for the state budget. The current arrangement however falls short of a treasury single account (TSA), which has led to inefficiencies in the management of cash balances and higher than necessary borrowing costs. In response to this, the Government of Vietnam has embarked on reforms to adopt a TSA and strengthen o...

State safety oversight program : audit of the tri-state oversight committee and the Washington metropolitan area transit authority, final audit report, March 4, 2010.

Science.gov (United States)

2010-03-04

The Federal Transit Administration (FTA) conducted an on-site audit of the safety program implemented by the Washington Metropolitan Area Transit Authority (WMATA) and overseen by the Tri-State Oversight Committee (TOC) between December 14 and 17, 20...

GOVERNING BOARD OF THE PENSION FUND

CERN Multimedia

2001-01-01

On 3 April the Governing Board held its one hundredth meeting, at which it considered the draft annual report and accounts for the 2000 financial year, prepared by the Governing Board, which it approved. In terms of the appropriation of the result for the financial year, the Governing Board decided to leave the amounts of its reserves unchanged, i.e. to maintain the figures given in the accounts for 1999. Thus, it indended to make use of the current year to undertake a reconsideration of its policy on appropriation of reserves, in particular in the light of the actuarial reports. It should be pointed out that for financial results 2000 had been a difficult year, and the Fund recorded a performance of -0.4%. The fall in world stock markets in the course of 2000 explains this result. After several good years, this figure is a reminder that investments remain subject to economic conditions and that any exposure to share and bond markets carries with it risks that should be kept under as much control as possible ...

78 FR 21035 - Funding and Fiscal Affairs, Loan Policies and Operations, and Funding Operations; Accounting and...

Science.gov (United States)

2013-04-09

... Standards Board Interpretation No. 45 (FIN 45) Guarantor's Accounting and Disclosure Requirements for..., Loan Policies and Operations, and Funding Operations; Accounting and Reporting Requirements; Federal... references to accounting standards in these rules to the Financial Accounting Standards Board (FASB...

76 FR 28434 - Notice of Issuance of Statement of Federal Financial Accounting Standard 40, Definitional Changes...

Science.gov (United States)

2011-05-17

... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial... of Federal Financial Accounting Standard 6, Accounting for Property, Plant, and Equipment AGENCY... Advisory Board (FASAB) has issued Statement of Federal Financial Accounting Standard 40, Definitional...

Poor Government Oversight of Anham and Its Subcontracting Procedures Allowed Questionable Costs To Go Undetected

Science.gov (United States)

2011-07-30

contractor purchasing system review of Anham. Management Comments and Audit Response The Defense Contract Mangement Agency and the U.S. Central... Introduction 1  Background 1  Government Agency Roles and Oversight Responsibilities 4  Objectives 7  Weak Government Oversight Resulted in Significant...Subcontracting Procedures Allowed Questionable Costs To Go Undetected SIGIR 11-022 July 30, 2011 Introduction Since 2003, the United States Government

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

Science.gov (United States)

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

2010-01-01

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

78 FR 12369 - United States Government Policy for Institutional Oversight of Life Sciences Dual Use Research of...

Science.gov (United States)

2013-02-22

... Oversight of Life Sciences Dual Use Research of Concern AGENCY: Office of Science and Technology Policy... comments on the proposed United States Government Policy for Institutional Oversight of Life Sciences Dual... requirements for certain categories of life sciences research at institutions that accept Federal funding for...

National Radiological Protection Board accounts 1992-93

Energy Technology Data Exchange (ETDEWEB)

1993-12-02

These accounts show the income and expenditure for the year ended 31 March 1993 and balance sheet as at 31 March 1993, together with the report of the comptroller and auditor general thereon. (In continuation of House of Commons Paper No. 167 of 1991-92). (author).

National Radiological Protection Board accounts 1992-93

International Nuclear Information System (INIS)

1993-01-01

These accounts show the income and expenditure for the year ended 31 March 1993 and balance sheet as at 31 March 1993, together with the report of the comptroller and auditor general thereon. (In continuation of House of Commons Paper No. 167 of 1991-92). (author)

5 CFR 1640.2 - Information regarding account.

Science.gov (United States)

2010-01-01

... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Information regarding account. 1640.2... STATEMENTS § 1640.2 Information regarding account. The Board will provide to each participant four (4) times... obtain account balance information on a more frequent basis from the TSP Web site and the ThriftLine. ...

Towards the convergence of accounting treatment for intangible assets

Directory of Open Access Journals (Sweden)

Yolanda Ramírez Córcoles

2010-10-01

Full Text Available This study aims at analysing the accounting treatment for identifiable intangible assets. Our research is based on the analysis of the Spanish regulation under the current General Accounting Plan of 2007 (from now on referred to as PGC-2007 and the international regulations stated by two important accounting regulation organisms: the International Accounting Standards Board (IASB and the Financial Accounting Standards Board (FASB. In particular, we will carry out a comparative study of the definition, recognition criteria, valuation, amortisation, impairment of value as well as its recovery and information to be provided in the Notes to the Financial Statements. The review of these accounting regulations shows that there is no homogeneous treatment, despite the great advance achieved on this subject, to obtain a higher level of convergence.

(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...

76 FR 40908 - Notice of Issuance of Statement of Federal Financial Accounting Standards 41, Deferral of the...

Science.gov (United States)

2011-07-12

... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standards 41, Deferral of the Effective Date of SFFAS 38, Accounting for Federal Oil and Gas... Accounting Standards Advisory Board (FASAB) has issued Statement of Federal Financial Accounting Standards 41...

Board self-evaluation: the Bayside Health experience.

Science.gov (United States)

Duncan-Marr, Alison; Duckett, Stephen J

2005-08-01

Board evaluation is a critical component of good governance in any organisation. This paper describes the board self-evaluation process used by Bayside Health, a public health service in Melbourne. The question of how governing boards can assess their performance has received increasing attention over the past decade. In particular, the increasing demand for accountability to shareholders and regulators experienced by corporate sector Boards has resulted in greater scrutiny of board performance, with the market and the balance sheet providing some basis for assessment. Performance evaluation of governing boards in the public sector has been more challenging. Performance evaluation is complex in a sector that is not simply driven by the bottom line, where the stakeholders involve both government and the broader community, and where access to, and the quality and safety of the services provided, are often the major public criteria by which performance may be judged. While some practices from the corporate sector can be applied successfully in the public sector, this is not always the case, and public sector boards such as the Board of Directors of Bayside Health have been developing ways to evaluate and improve their performance.

4 CFR 28.17 - Internal petitions of Board employees.

Science.gov (United States)

2010-01-01

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

Oversight of Department of Defense Reconstruction Projects in Afghanistan

Science.gov (United States)

2016-03-16

had to reschedule some of our site visits multiple times due to security conditions. As an alternative means for conducting oversight, due to a limited...employed less than 20 percent of the staff it was expected to employ. According to the doctors and nurses on site during our inspection, the limited

FINANCIAL ACCOUNTING MEASUREMENT: INSTRUMENTATION AND CALIBRATION

OpenAIRE

stanley c. w. salvary

2005-01-01

In its Conceptual Framework (CF), the Financial Accounting Standards Board (FASB) has not identified the observable phenomena and was not able to identify a single measurement property in financial accounting. While identifying aspects of the observable phenomena in financial accounting, the FASB has indicated that there are five measurement attributes which are used in financial accounting and the result is a mixed-attributes model. Lacking a critical underlying theory, the FASB’s Conceptual...

Accounting Considerations in Public Sector Risk Management Pools.

Science.gov (United States)

Commons, Harriet V.

1987-01-01

The Government Accounting Standards Board's Insurance Issues Project has issued an invitation to comment on two issues: (1) whether governmental risk pools should follow the same accounting principles as commercial insurance companies and (2) financial statement disclosures required of entities with public accountability (MLF)

U.S. Nuclear Regulatory Commission Safety Culture Oversight

International Nuclear Information System (INIS)

Sieracki, D. J.

2016-01-01

The NRC recognises that it is important for all organizations performing or overseeing regulated activities to establish and maintain a positive safety culture commensurate with the safety and security significance of their activities and the nature and complexity of their organizations and functions. The NRC’s approach to safety culture is based on the premise that licencees bear the primary responsibility for safety. The NRC provides oversight of safety culture through expectations detailed in policy statements, safety culture assessor training for NRC inspectors, the oversight process, and the Allegations and Enforcement Programs. The NRC’s Safety Culture Policy Statement (SCPS) sets forth the Commission’s expectation that individuals and organizations establish and maintain a positive safety culture commensurate with the safety and security significance of their activities and the nature and complexity of their organizations and functions. The SCPS is not a regulation. It applies to all licencees, certificate holders, permit holders, authorisation holders, holders of quality assurance program approvals, vendors and suppliers of safety-related components, and applicants for a licence, certificate, permit, authorisation, or quality assurance program approval, subject to NRC authority.

78 FR 42521 - Notice of Issuance of Statement of Federal Financial Accounting Standards 45 and Scheduled Public...

Science.gov (United States)

2013-07-16

... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standards 45 and Scheduled Public Hearing AGENCY: Federal Accounting Standards Advisory Board... Financial Accounting Standard 45, Deferral of the Transition to Basic Information for Long-Term Projections...

75 FR 78705 - Issuance of Exposure Drafts on Implementation Guidance on the Accounting for the Disposal of G-PP...

Science.gov (United States)

2010-12-16

... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Issuance of Exposure Drafts on Implementation Guidance on the Accounting for the Disposal of G-PP&E and Implementation Guidance for Estimating the Historical Cost of G-PP&E AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice. Board Action...

Accounting practice diversity in the healthcare industry.

Science.gov (United States)

Robbins, W A; Turpin, R

1993-05-01

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

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...

The concept of oversight, its connection to memory keeping and its relevance for the medium term: The findings of the RK and M initiative

International Nuclear Information System (INIS)

Hotzel, Stephan

2015-01-01

The medium term was introduced as the period of indirect oversight after repository closure, with timescales in the order of a few hundred years. While the importance of intrinsic control or 'passive' safety features in the post-closure phase of a geological repository has been recognised and stressed before, the role of oversight, by providing the capability to reduce or avoid some exposures, has come to the fore only recently. Oversight for the time being generally refers to 'watchful care' and society 'keeping an eye' on the technical system and the actual implementation of plans and decisions. In some regulatory frameworks oversight is indirectly required, for instance when mandating the creation of a land exclusion zone. In other frameworks, oversight is directly required, as illustrated, for instance, by the long-term stewardship concept of the US Environmental Protection Agency. Although sheer memory of the presence of the facility cannot be enough to constitute oversight, oversight and RK and M preservation do go hand in hand. For example, monitoring after repository closure fosters RK and M preservation, and vice versa. The presenter focused on terminology, potential oversight measures, and on roles and responsibilities of different stakeholders

Pension Fund Governing Board

CERN Multimedia

HR Department

2008-01-01

Note The CERN pension scheme is based on the principle of defined benefits, so beneficiaries continue to receive the benefits to which they are entitled in accordance with the Rules of the Pension Fund. This means that pension entitlements under the Rules are not directly affected by the financial crisis and the current economic situation. However, the adjustment of pensions to the cost of living is not automatic and, under the method applied since 2006, must take into account the Fund’s financial position. Meeting of the Pension Fund Governing Board The Pension Fund Governing Board held its eighth meeting at ESO in Garching, Germany (near Munich) on 24 October 2008. Before starting its work, the Governing Board had the privilege of hearing an opening address by Professor Tim de Zeeuw, the Director General of ESO. Professor de Zeeuw described the mission of ESO and the ambitious projects of his organisation, which performs astronomy observations using telescopes located in...

Pension Fund Governing Board

CERN Multimedia

HR Department

2008-01-01

Note The CERN pension scheme is based on the principle of defined benefits, so beneficiaries continue to receive the benefits to which they are entitled in accordance with the Rules of the Pension Fund. This means that pension entitlements under the Rules are not directly affected by the financial crisis and the current economic situation. However, the adjustment of pensions to the cost of living is not automatic and, under the method applied since 2006, must take into account the Fund’s financial position. Meeting of the Pension Fund Governing Board The Pension Fund Governing Board held its eighth meeting at ESO in Garching (near Munich), Germany on 24 October 2008. Before starting its work, the Governing Board had the privilege of hearing an opening address by Professor Tim de Zeeuw, the Director General of ESO. Professor de Zeeuw described the mission of ESO and the ambitious projects of his organisation, which performs astronomy observations using telescopes located in Chile. The Director-General receiv...

The political economy of international accounting standards

NARCIS (Netherlands)

Perry, J.; Nolke, A.

2006-01-01

On 1 January 2005, all stock exchange listed companies in the European Union (EU) began using International Financial Reporting Standards (IFRS) written by the International Accounting Standards Board (IASB). This article argues that the IASB's introduction of fair value accounting reflects and

Governing Board of the Pension Fund

CERN Multimedia

2006-01-01

The Governing Board of the Pension Fund held its one-hundred-and-fortieth meeting on 14 February 2006. Professor F. Ferrini, the Board's new Chairman, welcomed Mr C. Hauviller, new member of the Board, and Mr P. Martel and Professor D.-O. Riska, new alternate members. In his opening remarks as Chairman, Professor Ferrini set out his views on the role of the Governing Board. Within the general context of the Organization, whose priority continues to be LHC completion, the Fund has a duty to send a clear signal to the Council, the Management, the active members and the beneficiaries that it is committed to resolving the serious problems it faces. In concrete terms, the Governing Board's work should be guided by some general principles: it is of the utmost importance to re-establish an atmosphere of trust and cooperation between the various parties to the Fund; wherever possible, all opinions voiced will have to be taken into account; issues relating to pension guarantees will have to be given active attentio...

The Effect of Monitoring Committees on the Relationship between Board Structure and Firm Performance

Directory of Open Access Journals (Sweden)

Aymen Ammari

2016-12-01

Full Text Available The purpose of this study is to investigate the impact of board structure on the performance of French firms in the presence of several monitoring committees. We studied 80 publicly listed French firms spanning from 2001 to 2013. We concluded that large board size has a negative effect on market performance. While large board size in combination with the existence of at least three committees enhances accounting performance and does not have any impact on market performance, the existence of a board dominated by independent directors with the presence of at least three committees seems to have only a negative impact on accounting performance. Our findings indicate that monitoring committees are beneficial for shareholders only for corporations with a large board size.

A Grey Area: Congressional Oversight of the Middle Ground Between Title 10 and Title 50

Science.gov (United States)

2012-06-01

1950’s, just a few short years after the Agency’s creation.1 With Watergate fresh on the country’s mind having just witnessed President Nixon’s...3 Congressional Oversight Legislative Overview Congressional oversight is not a result of modern scandals as one might think; it is as old as the...President Reagan’s tenure, however, members of Congress believed that he had overstepped his authority in the so-called “Iran-Contra affair.” The scandal

MEDICAID FINANCIAL MANAGEMENT: Better Oversight of State Claims for Federal Reimbursement Needed

National Research Council Canada - National Science Library

Calbom, Linda

2002-01-01

.... Developing baseline information on Medicaid issues at greatest risk for improper payments and measuring improvements in program management against that baseline is key to achieving effective financial oversight...

Accounting Policy Options under IFRS: Evidence from Turkey

OpenAIRE

Oguzhan BAHADIR; Buke TOLGA

2013-01-01

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

78 FR 68911 - Public Company Accounting Oversight Board; Notice of Filing of Proposed Rules on Attestation...

Science.gov (United States)

2013-11-15

... requirements that apply when an auditor is engaged to perform an examination \\1\\ of certain statements made by... to as ``assertions'') by the broker or dealer as to whether: \\5\\ \\5\\ The scope of the auditor's... ``examination engagement''), the auditor's objective is to express an opinion regarding whether the assertions...

77 FR 57407 - Public Company Accounting Oversight Board; Notice of Filing of Proposed Rules on Auditing...

Science.gov (United States)

2012-09-17

... With Audit Committees Introduction 1. This standard requires the auditor to communicate with the... the auditor to establish an understanding of the terms of the audit engagement with the audit... audit committee (see Appendix B). Various laws or regulations also require the auditor to communicate...

78 FR 68872 - Public Company Accounting Oversight Board; Notice of Filing of Proposed Rules on Auditing...

Science.gov (United States)

2013-11-15

... Accompanying Audited Financial Statements Introduction 1. This standard sets forth the auditor's responsibilities when the auditor of the company's financial statements is engaged to perform audit procedures and... audited financial statements. Objective 2. The objective of the auditor of the financial statements, when...

PARTICULARITIES OF PARLIAMENTARY OVERSIGHT IN DIFFERENT POLITICAL REGIMES

Directory of Open Access Journals (Sweden)

Silvia-Claudia CĂLIN-MIHALCEA

2015-07-01

Full Text Available The quality and intensity of the parliamentary oversight performed over the Government are shaped by several major criteria: political regime, electoral system, structure of the Parliament (unicameral/bicameral, parliamentary culture and tradition. This paper emphasizes some distinctive elements and particular mechanisms of the control exercised over the activities of the executive power, from the point of view of the political regime established in states with modern democracies.

Paddle-boarding: Fun, New Sport or an Accident Waiting to Happen?

Science.gov (United States)

Waydia, Shree-Eesh; Woodacre, Timothy

2016-07-01

Stand-up paddle-boarding is an increasingly popular water sport; however no published data to our knowledge exists on the nature and type of injuries sustained in this sport. This study aims to describe the frequency, pattern, and mechanism of paddle-boarding injuries. Descriptive data of paddle-boarding injuries were collected using an interactive website-based, multiple-choice survey. Data were collected from May 2012 over a 6-month period. Completed surveys were obtained from 142 individuals, 20 paddle-boarders reporting 18 injuries and 122 surfers reporting 4 paddleboard-related injuries. Fifty percent of responding paddle-boarders reported an injury. For all injuries sustained paddle-boarding, sprains accounted for 50% (n = 9), lacerations for 22% (n = 4), contusions 17% (n = 3) and fractures 5% (n = 1). Seventy-eight percent of injuries were to the lower extremity, and 17% to the head and neck. Seventeen percent (n = 3) sustained recurrent injuries, 2 sustained 2 twisting knee injuries resulting in sprains, one sustained > 3 ankle injuries, resulting in sprains. Seventeen percent of injuries resulted from contact with one's own paddle-board, 17% from another paddle-board, and 5% from the sea floor. All paddle-boarding injuries were sustained by individuals who surf waves on a paddle-board, rather than paddle on calm water. Despite concerns, paddle-board related injuries only accounted for 1% of 326 injuries suffered by surfers. We suggest equipment and practice modifications that may decrease the risk for injury and challenge the anecdotal theory that paddle-boarding injuries are sustained due to inexperience.

4 CFR 201.4 - Board records exempt from public disclosure.

Science.gov (United States)

2010-01-01

... § 201.4 Board records exempt from public disclosure. 5 U.S.C. 552 provides that the requirements of the... enforcement investigations or prosecutions if such disclosure could reasonably be expected to risk... 4 Accounts 1 2010-01-01 2010-01-01 false Board records exempt from public disclosure. 201.4...

75 FR 67696 - Membership of the Performance Review Board

Science.gov (United States)

2010-11-03

...: Defense Finance and Accounting Service, DoD. ACTION: Notice. SUMMARY: This notice announces the appointment of the members of the Performance Review Board (PRB) of the Defense Finance and Accounting Service.... FOR FURTHER INFORMATION CONTACT: Denise Thornburg, DFAS SES Program Manager, Defense Finance and...

new lease accounting and health care.

Science.gov (United States)

Berman, Mindy

2016-05-01

Recently released lease accounting standards from the Financial Accounting Standards Board (FASB) present three significant challenges for healthcare organizations: All leases must be reported on a company's balance sheet, increasing liabilities on the balance sheets of healthcare organizations considerably. Contractual agreements not previously considered leases will now be treated as leases. Classification of some equipment leases could change.

Account 1983-84

International Nuclear Information System (INIS)

1984-01-01

Account prepared pursuant to section 3 (4) of the Radiological Protection Act 1970 of the receipts and payments of the National Radiological Protection Board for the year ended 31st March 1984; together with the Report of the Comptroller and Auditor General thereon. (In continuation of House of Commons Paper No. 149 of 1983-84). (U.K.)

Oversight role of the Independent Monitoring Board of the Global Polio Eradication Initiative.

Science.gov (United States)

Rutter, Paul D; Donaldson, Liam J

2014-11-01

The Global Polio Eradication Initiative (GPEI) established its Independent Monitoring Board (IMB) in 2010 to monitor and guide its progress toward stopping polio transmission globally. The concept of an IMB is innovative, with no clear analogue in the history of the GPEI or in any other global health program. The IMB meets with senior program officials every 3-6 months. Its reports provide analysis and recommendations about individual polio-affected countries. The IMB also examines issues affecting the global program as a whole. Its areas of focus have included escalating the level of priority afforded to polio eradication (particularly by recommending a World Health Assembly resolution to declare polio eradication a programmatic emergency, which was enacted in May 2012), placing greater emphasis on people factors in the delivery of the program, encouraging innovation, strengthening focus on the small number of so-called sanctuaries where polio persists, and continuous quality improvement to reach every missed child with vaccination. The IMB's true independence from the agencies and countries delivering the program has enabled it to raise difficult issues that others cannot. Other global health programs might benefit from establishing similar independent monitoring mechanisms. © The Author 2014. Published by Oxford University Press on behalf of the Infectious Diseases Society of America. All rights reserved. For Permissions, please e-mail: journals.permissions@oup.com.

48 CFR 36.609-3 - Work oversight in architect-engineer contracts.

Science.gov (United States)

2010-10-01

... architect-engineer contracts. 36.609-3 Section 36.609-3 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION SPECIAL CATEGORIES OF CONTRACTING CONSTRUCTION AND ARCHITECT-ENGINEER CONTRACTS Architect-Engineer Services 36.609-3 Work oversight in architect-engineer contracts. The contracting officer...

Annual report and accounts of the Nuclear Energy Board 1991

International Nuclear Information System (INIS)

1992-01-01

In a year which saw the passing into law of the Radiological Protection Act 1991, and on the international scene the publication of new Recommendations by the International Commission on Radiological Protection, the Nuclear Energy Board deepened the emphasis of its work on the protection of the public and the environment against the risks associated with ionising radiation. This it did particularly through its programme of monitoring of both artificial and natural radioactivity in the environment, regulation of uses of ionising radiation in medicine and industry, development of emergency response capability and participation in international research activities

CONSIDERATIONS ON THE TREATMENT OF QUALITATIVE CHARACTERISTICS OF ACCOUNTING INFORMATION AT THE INTERNATIONAL LEVEL AND IN VARIOUS NATIONAL ACCOUNTING SYSTEMS

Directory of Open Access Journals (Sweden)

Ionela Cristina Breahna Pravat

2014-07-01

Full Text Available The qualitative characteristics of accounting information presented by financial-accounting reports represent a concept which was subsequently introduced in the national legal accounting framework and, as a rule, the national conceptual frameworks represent the documents by means of which these quality criteria are established. At a worldwide level, there are more international or national organisms that have an important role in the elaboration of accounting standards in general and more specifically in the formulation of qualitative characteristics of financial reporting. We find two important ones among them, and these are: International Accounting Standards Board, which creates and promotes International Financial Reporting Standards (IFRS, and Financial Accounting Standards Board, which elaborates Generally Accepted Accounting Principles (US GAAP. However, at the level of each country a standardizing authority decides the rules for producing the financial reports and the qualitative characteristics that must be respected by the information contained in these documents. In this context, this paper aims to present a few general considerations concerning the treatment of the qualitative characteristics of the financial-accounting information in different accounting systems, such as the American one, or the British, French, German, Romanian ones, with insistence on the international approach to qualitative characteristics.

Social accountability for maternal health services in Muanda and Bolenge Health Zones, Democratic Republic of Congo: a situation analysis.

Science.gov (United States)

Mafuta, Eric M; Dieleman, Marjolein A; Hogema, Lisanne M; Khomba, Paul N; Zioko, François M; Kayembe, Patrick K; de Cock Buning, Tjard; Mambu, Thérèse N M

2015-11-23

The Democratic Republic of the Congo is one of the countries in Sub-Saharan Africa with the highest maternal mortality ratio estimated at 846 deaths per 100,000 live births. Innovative strategies such as social accountability are needed to improve both health service delivery and utilization. Indeed, social accountability is a form of citizen engagement defined as the 'extent and capability of citizens to hold politicians, policy makers and providers accountable and make them responsive to their needs.' This study explores existing social accountability mechanisms through which women's concerns are expressed and responded to by health providers in local settings. An exploratory study was conducted in two health zones with purposively sampled respondents including twenty-five women, five men, five health providers, two health zone officers and eleven community stakeholders. Data on women's voice and oversight and health providers' responsiveness were collected using semi-structured interviews and analysed using thematic analysis. In the two health zones, women rarely voiced their concerns and expectations about health services. This reluctance was due to: the absence of procedures to express them, to the lack of knowledge thereof, fear of reprisals, of being misunderstood as well as factors such as age-related power, ethnicity backgrounds, and women's status. The means most often mentioned by women for expressing their concerns were as individuals rather than as a collective. They did not use them instead; instead they looked to intermediaries, mostly, trusted health providers, community health workers and local leaders. Their perceptions of health providers' responsiveness varied. For women, there were no mechanisms for oversight in place. Individual discontent with malpractice was not shown to health providers. In contrast, health providers mentioned community health workers, health committee, and community based organizations as formal oversight mechanisms. All

Canada-Nova Scotia Offshore Petroleum Board Annual report 1998-1999

International Nuclear Information System (INIS)

1999-01-01

The Canada-Nova Scotia Offshore Petroleum Board is responsible for ensuring safe working conditions for offshore petroleum activities, protecting the environment during offshore petroleum operations, and managing offshore petroleum resources. This annual report includes financial statements of the Board for the fiscal year ending March 31, 1999. The projects undertaken by the Board in 1998-1999 included a technical audit of the Sable Offshore Energy Project, a resource assessment of the area known as the 'Gully', and resolving a complication regarding publicly available resource data for calls for bids for NS98-1 and NS98-2. A list of exploration licences in place in the Nova Scotia Offshore area was presented. Their total work bid was just over $188 million. In 1998, the Board's exploration activity included the review and approval for nine seismic programs. The Board also continues to monitor the extended Cohasset Benefits Plan to cover the scope of PanCanadian's Exploratory Drilling Program. This report included statements of financial position, revenue and expenditure, changes in financial position, and notes to the financial statements including accounting policies, accounts receivable, deferred revenue and commitments. The report also admitted uncertainty due to the year 2000 issue. It stated that it is not possible to be certain that all aspects of the year 2000 issue affecting the Board will be fully resolved. tabs., figs

Time for a second look at SOX compliance.

Science.gov (United States)

Bigalke, John T; Burrill, Stephen J

2007-08-01

Incentives for tax-exempt healthcare organizations to comply with the Sarbanes-Oxley Act (SOX) abound from many quarters, including government, various associations, and the capital markets. New proposals from the Securities and Exchange Commission and the Public Company Accountability Oversight Board will streamline the processes of SOX compliance, even as the cost of compliance is dropping. Voluntary SOX compliance can best be achieved by adopting a four-phased control rationalization approach to implementation and maintenance.

RTE - Report by the Chairman of the Supervisory Board 2016

International Nuclear Information System (INIS)

2017-01-01

The Chairman of the Supervisory Board of RTE (Reseau de Transport d'Electricite) draws up and publishes an annual report on corporate governance and internal control procedures, in application of Paragraph 7 of Article L. 225-68 of French company law (Code de Commerce). This is a requirement on companies whose shares are traded on a regulated market, as is the case of RTE. Paragraph 7 of Article L. 225-68 of French company law (Code de Commerce) stipulates that the report must present: the composition of the Supervisory Board and the application of the principle of equal representation of men and women, the conditions of preparing and organising the work of the Supervisory Board, internal control and risk management procedures implemented by the company, the corporate governance code to which the company adheres. Additionally, this report must set out: the principles for determining the remuneration of senior executives, specific provisions relating to the involvement of shareholders at the General Meeting of Shareholders. Within RTE, this report has been prepared by the Legal Affairs Department, which directed a work team. They reported on the functioning of the Supervisory Board and the implementation of internal control and risk management procedures, both for RTE and for its subsidiaries. The present report was approved by the Executive Board and was submitted to the Statutory Auditors. It was then presented to the Economic and Audit Supervisory Committee on 07 February 2017 and the Supervisory Board on 09 February 2017. The report was published at the same time as the activity report, the management report and consolidated accounts, annual accounts and the sustainability report. This document takes account of the various recommendations published by the French Financial Markets Authority (AMF)

12 CFR 996.3 - Demand deposit accounts.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 7 2010-01-01 2010-01-01 false Demand deposit accounts. 996.3 Section 996.3 Banks and Banking FEDERAL HOUSING FINANCE BOARD NON-BANK SYSTEM ENTITIES AUTHORITY FOR BANK ASSISTANCE OF THE RESOLUTION FUNDING CORPORATION § 996.3 Demand deposit accounts. Each Bank shall allow any...

Nuclear safety and security culture - an integrated approach to regulatory oversight

International Nuclear Information System (INIS)

Tronea, M.; Ciurea Ercau, C.

2013-01-01

The paper presents the development and implementation of regulatory guidelines for the oversight of safety and security culture within licensees organizations. CNCAN (the National Commission for Nuclear Activities of Romania) has used the International Atomic Energy Agency (IAEA) attributes for a strong safety culture as the basis for its regulatory guidelines providing support to the reviewers and inspectors for recognizing and gathering information relevant to safety culture. These guidelines are in process of being extended to address also security culture, based on the IAEA Nuclear Security Series No. 7 document Nuclear Security Culture: Implementing Guide. Recognizing that safety and security cultures coexist and need to reinforce each other because they share the common objective of limiting risk and that similar regulatory review and inspection processes are in place for nuclear security oversight, an integrated approach is considered justified, moreover since the common elements of these cultures outweigh the differences. (authors)

Oversight of the Air Force - What is the Audit Component and How Can Air Force Managers Deal with It Effectively?

Science.gov (United States)

1988-05-01

This report discusses authority, mission, and responsibilities of the audit organizations that perform oversight of Air Force operations. A...the discussion of the major audit organizations. The audit oversight function is here to stay. Auditors and audit organizations can be beneficial to Air

Closing the GAAP Gap--The National Accounting Standards Struggle.

Science.gov (United States)

Garner, C. William

1994-01-01

By 1992, all states had adopted the Governmental Accounting Standards Board's (GASB) Generally Accepted Accounting Practices (GAAP). However, not all governments had implemented them by that date. Points out the advantages and weaknesses of GAAP. Concludes that the uniformity in accounting rules give greater assurance that the information…

Co-creation by the ABIM Geriatric Medicine Board and the AGS - Helping Move Geriatrics Forward.

Science.gov (United States)

Leff, Bruce; Lundjeberg, Nancy E; Brangman, Sharon A; Dubow, Joyce; Levine, Sharon; Morgan-Gouveia, Melissa; Schlaudecker, Jeffrey; Lynn, Lorna; McDonald, Furman S

2017-10-01

The American board of internal medicine (ABIM) establishes standards for physicians. The American geriatrics society (AGS) is a not-for-profit membership organization of nearly 6,000 health professionals devoted to improving the health, independence, and quality of life of all older people. Beginning in 2013, ABIM redesigned its governance structure, including the role of the specialty boards. Specialty boards are charged with responsibilities for oversight in four main areas: (1) the assessments used in initial certification and maintenance of certification (MOC); (2) medical knowledge self-assessment and practice assessment in the specialty; (3) building relationships with relevant professional societies and other organizational stakeholders; and (4) issues related to training requirements for initial certification eligibility within the specialty. The aim of this paper is to inform the geriatrics community regarding the function of geriatric medicine board (GMB) of the ABIM, and to invite the geriatrics community to fully engage with and leverage the GMB as a partner to: (1) develop better certification examinations and processes, identifying better knowledge and practice assessments, and in establishing appropriate training and MOC requirements for geriatric medicine; (2) leverage ABIM assets to conduct applied research to guide the field in the areas of training and certification and workforce development in geriatric medicine; (3) make MOC relevant for practicing geriatricians. Active engagement of the geriatrics community with ABIM and the GMB will ensure that certification in geriatric medicine provides the greatest possible value and meaning to physicians, patients, and the public. © 2017, Copyright the Authors Journal compilation © 2017, The American Geriatrics Society.

Innovations in Arizona's Accountability Policies and Frameworks for Alternative Schools

Science.gov (United States)

Schlessman, Amy

2014-01-01

This study presents Arizona's innovations in academic accountability policy and academic accountability frameworks for alternative schools. A timeline of statutes and regulations including the State Board of Education approved alternative school definition provides Arizona's context for alternative school accountability policy and frameworks.…

Account 1988-89

International Nuclear Information System (INIS)

1989-01-01

Account, prepared pursuant to section 3(4) of the Radiological Protection Act 1970, of the National Radiological Protection Board showing the Income and Expenditure for the year ended 31 March 1989 and Balance Sheet as at 31 March 1989; together with the Report of the Comptroller and Auditor General thereon. (In continuation of House of Commons paper No. 619 of 1987-88.) (author)

Account 1988-89

Energy Technology Data Exchange (ETDEWEB)

1989-07-07

Account, prepared pursuant to section 3(4) of the Radiological Protection Act 1970, of the National Radiological Protection Board showing the Income and Expenditure for the year ended 31 March 1989 and Balance Sheet as at 31 March 1989; together with the Report of the Comptroller and Auditor General thereon. (In continuation of House of Commons paper No. 619 of 1987-88.) (author).

Account 1989-90

Energy Technology Data Exchange (ETDEWEB)

1990-07-20

Account, prepared pursuant to section 3(4) of the Radiological Protection Act 1970, of the National Radiological Protection Board showing the Income and Expenditure for the year ended 31 March 1990 and Balance sheet as at 31 March 1990; together with the Report of the Comptroller and Auditor General thereon. (In continuation of House of Commons Paper No. 493 of 1988-89). (author).

48 CFR 936.609-3 - Work oversight in architect-engineer contracts.

Science.gov (United States)

2010-10-01

... architect-engineer contracts. 936.609-3 Section 936.609-3 Federal Acquisition Regulations System DEPARTMENT OF ENERGY SPECIAL CATEGORIES OF CONTRACTING CONSTRUCTION AND ARCHITECT-ENGINEER CONTRACTS Architect-Engineer Services 936.609-3 Work oversight in architect-engineer contracts. In addition to the clause at 48...

FAIR VALUE - THE UMBRELLA OF THE VALUATION BASES USED IN ACCOUNTING

OpenAIRE

Diana COZMA IGHIAN; Cristina Silvia NISTOR

2010-01-01

Recent deliberations by both the International Accounting Standards Board (IASB) and the Financial Accounting Standard Board (FASB) in the United States have focused on how fair values of assets and liabilities should be measured. According to the international framework, the financial statements use different valuation bases: the historical cost, the current cost, the realizable (settlement) value, the present value (the present value of cash flows). The choice of the valuation basis and the...

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...

The International Accounting Standards Board’s Progress in Promoting Judgement Through Objectives-Oriented Accounting Standards

OpenAIRE

Tanja Lakovic; Jayne Fuglister

2013-01-01

This study analyzes how the International Accounting Standards Board (IASB) promotes professional judgement by issuing objectives-oriented accounting standards and exposure drafts.  We focus on the the role of judgement as outlined in Phase I of the IASB Conceptual Framework (CF), Chapter 1, “Objective of General Purpose Financial Statements” and Chapter 3, “Qualitative Characteristics of Useful Financial Information” (IASB 2010). We discuss how the framework, when viewed through the prism of...

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

Directory of Open Access Journals (Sweden)

Yi-Xuan Wang

2017-05-01

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

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...

46 CFR 403.100 - Applicability of system of accounts and reports.

Science.gov (United States)

2010-10-01

... accordance with the guidelines of the Generally Accepted Accounting Principles (GAAP) issued by the Financial Accounting Standards Board. These guidelines are available by writing to the Director, Great Lakes Pilotage... PILOTAGE UNIFORM ACCOUNTING SYSTEM General § 403.100 Applicability of system of accounts and reports. Each...

The cultural space between accounts & abilities

DEFF Research Database (Denmark)

Fitriasari, Dewi; Kampf, Constance

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

Technical oversight for installation of TNX piezometers, Final Report

Energy Technology Data Exchange (ETDEWEB)

Pidcoe, W.W. Jr. [Westinghouse Savannah River Company, Aiken, SC (United States)

1997-06-05

Science Applications International Corporation was tasked under subcontract C002025P to provide technical oversight for the drilling of one pilot borehole, and the drilling and installation of five piezometers in the TNX Area Swamp. The work was performed in accordance with the Statement of Work in Task Order Proposal No. ER39-129 dated August 6, 1996. This report describes the activities associated with the performance of the task.

Trends in boarding of admitted patients in US Emergency Departments 2003-2005.

Science.gov (United States)

Carr, Brendan G; Hollander, Judd E; Baxt, William G; Datner, Elizabeth M; Pines, Jesse M

2010-10-01

Boarding of admitted patients in the Emergency Department (ED) is common and is associated with poor patient outcomes. We sought to estimate the magnitude of and trends for ED boarding in the US. We used the 2003-2005 National Hospital Ambulatory Medical Care Survey to estimate the time patients spent boarding in EDs in the US. We used fixed and imputed times required to evaluate, treat, and decide to admit each patient using the number of medications and diagnostic tests received. We calculated the absolute and relative patient-care hours spent boarding in US EDs over the 3-year period. Total patient-hours spent in US EDs increased from 209 million to 217 million between 2003 and 2005. Overall admission rates decreased between 2003 and 2005 (13.9% in 2003, 12.3% in 2005), whereas intensive care unit admission rates increased (1.3% in 2003, 2.0% in 2005). Mean ED length of stay decreased (5.4 h in 2003, 4.6 h in 2005). The proportion of patient-hours accounted for by ED boarding decreased over the study period (11.3-17.1% in 2003, 5.9-15.3% in 2004, and 2.8-12.0% 2005). Boarding of admitted patients in the ED accounts for a substantial portion of ED patient-care hours. Overall boarding time decreased over the 3 years. Copyright © 2010 Elsevier Inc. All rights reserved.

Accountability: A New Disneyland Fantasy

Science.gov (United States)

Bundy, Robert F.

1974-01-01

Parents, professional educators, boards of education, legislators, and the general public are justifiably questioning the monies spent on education, school efficiency, what schools are actually accomplishing, and who controls the results of schooling. However, accountability, as envisioned by its major supporters, will address none of these…

77 FR 6411 - Training, Qualification, and Oversight for Safety-Related Railroad Employees

Science.gov (United States)

2012-02-07

... Oversight for Safety-Related Railroad Employees AGENCY: Federal Railroad Administration (FRA), Department of... establishing minimum training standards for each category and subcategory of safety-related railroad employee... or contractor that employs one or more safety-related railroad employee to develop and submit a...

The impact of masculinity on safety oversights, safety priority and safety violations in two male-dominated occupations

DEFF Research Database (Denmark)

Nielsen, Kent; Hansen, Claus D.; Bloksgaard, Lotte

2015-01-01

Background Although men have a higher risk of occupational injuries than women the role of masculinity for organizational safety outcomes has only rarely been the object of research. Aim The current study investigated the association between masculinity and safety oversights, safety priority......-related context factors (safety leadership, commitment of the safety representative, and safety involvement) and three safety-related outcome factors (safety violations, safety oversights and safety priority) were administered twice 12 months apart to Danish ambulance workers (n = 1157) and slaughterhouse workers...

20 CFR 266.7 - Accountability of a representative payee.

Science.gov (United States)

2010-04-01

... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Accountability of a representative payee. 266.7 Section 266.7 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT REPRESENTATIVE PAYMENT § 266.7 Accountability of a representative payee. (a) A representative...

Regulatory capture in the globalisation of accounting standards

OpenAIRE

Jayne M Godfrey; Ian A Langfield-Smith

2005-01-01

The Australian Financial Reporting Council recently shocked the world business community by unexpectedly announcing a change in the nation’s approach to global-accounting-standards development. The change involved switching from ensuring consistency of Australian accounting standards with International Financial Reporting Standards (IFRSs) developed by the International Accounting Standards Board to outright adoption of IFRSs by 2005. At the time of the announcement, Australia had the most de...

Understanding Financial Statements. Financial Matters. Board Basics.

Science.gov (United States)

McCarthy, John H.; Turner, Robert M.

1998-01-01

This booklet for trustees of higher education institutions offers guidelines to help trustees understand the institution's financial statements. Individual sections describe the three major financial statements and cover topics such as: (1) standards of the Financial Accounting Standards Board; (2) the "statement of financial position,"…

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.

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...

Board Characteristics and Firm Performance: Evidence from Indonesia

Directory of Open Access Journals (Sweden)

Athalia Ariati Hidayat

2015-12-01

Full Text Available This research examines the effect of board characteristics (comprising in different sized proportions: family commissioners, family directors, independent commissioners, ex-government officer commissioners, and board of commissioners size to firm performance. Using fixed-effects data panel regression, this research investigates 293 firms listed on the Indonesian Stock Exchange during 2008-2012. Firm performance is proxied by market measure (Tobin’s Q and accounting measure (ROA. The findings of this research suggest that the proportion of family commissioners and family directors have positive impact only to Tobin’s Q value, while the proportion of independent directors can increase both Tobin’s Q and ROA. On the other hand, this research finds that the proportion of ex-government officers in the board gives no impact to firm performance. This research also finds that the board size has U-shaped non-linear relationship with firm performance as proxied by Tobin’s Q and ROA.

78 FR 48156 - Notice of Commissioner and Staff Attendance at North American Electric Reliability Corporation...

Science.gov (United States)

2013-08-07

... Committee and Board of Trustees Meetings Board of Trustees Corporate Governance and Human Resources Committee, Compliance Committee, Finance and Audit Committee, and Standards Oversight and Technology...

Beyond Measure: New Approaches to Analyzing Congressional Oversight of Homeland Security

Science.gov (United States)

2015-03-01

published books and peer reviewed journal articles. The Congressional Research Service being the key source on congressional procedure and theory ...Transportation Committee 1 Senate Homeland Security & Governmental Affairs Committee 15 Senate Small Business & Entrepreneurship 1 Senate Special...military contracting procedures in a war zone are not necessarily oversight of national security functions, reviews of FEMA contracting practices

Real-time Responsiveness for Ethics Oversight During Disaster Research.

Science.gov (United States)

Eckenwiler, Lisa; Pringle, John; Boulanger, Renaud; Hunt, Matthew

2015-11-01

Disaster research has grown in scope and frequency. Research in the wake of disasters and during humanitarian crises--particularly in resource-poor settings--is likely to raise profound and unique ethical challenges for local communities, crisis responders, researchers, and research ethics committees (RECs). Given the ethical challenges, many have questioned how best to provide research ethics review and oversight. We contribute to the conversation concerning how best to ensure appropriate ethical oversight in disaster research and argue that ethical disaster research requires of researchers and RECs a particular sort of ongoing, critical engagement which may not be warranted in less exceptional research. We present two cases that typify the concerns disaster researchers and RECs may confront, and elaborate upon what this ongoing engagement might look like--how it might be conceptualized and utilized--using the concept of real-time responsiveness (RTR). The central aim of RTR, understood here as both an ethical ideal and practice, is to lessen the potential for research conducted in the wake of disasters to create, perpetuate, or exacerbate vulnerabilities and contribute to injustices suffered by disaster-affected populations. Well cultivated and deployed, we believe that RTR may enhance the moral capacities of researchers and REC members, and RECs as institutions where moral agency is nurtured and sustained. © 2015 John Wiley & Sons Ltd.

Solomon Islands School Autonomy and Accountability : SABER Country Report 2013

OpenAIRE

World Bank

2013-01-01

Education in the Solomon Islands is highly decentralized. While education policy is the sole responsibility of the Ministry of education, school boards are responsible for delivery. The entire organization of the school system is based on checks and balances to ensure accountability. Budgetary autonomy is established. The school board controls the school budget, with input from parents. Pe...

77 FR 27550 - Federal Acquisition Regulation; Revision of Cost Accounting Standards Threshold

Science.gov (United States)

2012-05-10

...] RIN 9000-AM25 Federal Acquisition Regulation; Revision of Cost Accounting Standards Threshold AGENCY... Federal Acquisition Regulation (FAR) to revise the threshold for applicability of cost accounting standards in order to implement a recent rule of the Cost Accounting Standards Board and statutory...

Political and Budgetary Oversight of the Ukrainian Intelligence Community: Processes, Problems and Prospects for Reform

National Research Council Canada - National Science Library

Petrov, Oleksii

2007-01-01

This thesis addresses the problem of providing policy and budget oversight of Ukrainian intelligence organizations in accordance with norms and practices developed in contemporary Western democracies...

Maintaining Oversight of Licensee Safety Culture. CSNI/WGHOF Survey Results

International Nuclear Information System (INIS)

2008-01-01

In preparation for this workshop, a survey was sent to members of the WGHOF in Autumn 2006. Purpose of the Survey was to explore and share the methods and approaches used to maintain oversight of licensee safety culture. 13 countries responded to the survey. The responses were used in the development of discussion topics and themes for this workshop. This presentation (slides) summarizes the results of the survey

On the conceptual underpinnings of fair value accounting

Directory of Open Access Journals (Sweden)

Jatinder P. Singh

2017-05-01

Full Text Available The metamorphosis of business processes and corporate strategies is rapidly progressing across the globe. The critical role of intangibles in corporate performance is receiving its due recognition. Complex tradeable financial products are flooding financial markets. In attempts to gear up for the challenge of financial reporting in this upstaged environment, standard setters have substantively restructured reporting systems, with ‘fair value’ being the bedrock thereof. Moving away from the traditional ‘revenue/expense’ matching measure of income towards the ‘asset/liability’ measure together with the adoption of the Hicksian concept of income is clearly discernible in the pronouncements and ongoing projects of the US Financial Accounting Standards Board (hereinafter referred to as FASB and the International Accounting Standards Board (hereinafter referred to as IASB . In this article, an attempt is made to analyze the issues that are controversial and equivocal, or those that need further refinement insofar as fair value accounting is concerned.

12 CFR 917.2 - General authorities and duties of Bank boards of directors.

Science.gov (United States)

2010-01-01

... thereafter, have a working familiarity with basic finance and accounting practices, including the ability to... 12 Banks and Banking 7 2010-01-01 2010-01-01 false General authorities and duties of Bank boards of directors. 917.2 Section 917.2 Banks and Banking FEDERAL HOUSING FINANCE BOARD GOVERNANCE AND...

How to do human-subjects research if you do not have an institutional review board.

Science.gov (United States)

Rice, Todd W

2008-10-01

Biomedical research with human subjects has expanded outside of traditional medical centers and hospitals into other health care entities, such as rehabilitation facilities, free-standing out-patient treatment centers, and even home-health agencies. Regardless of the location, federal regulations mandate that all human-subjects research must be overseen by an institutional review board (IRB) or ethics committee to ensure the research abide by the Code of Federal Regulations. Consequently, all human-subjects research must be reviewed and approved by an IRB prior to initiation of any research procedures. Unfortunately, many of these nontraditional research facilities do not have easy access to an IRB. This does not render such research exempt from federal oversight. Clinicians at these facilities have viable options for obtaining IRB approval and legally conducting such research. This paper outlines the available options and their pros and cons.

Oversight and management of a cell therapy clinical trial network: experience and lessons learned.

Science.gov (United States)

Moyé, Lemuel A; Sayre, Shelly L; Westbrook, Lynette; Jorgenson, Beth C; Handberg, Eileen; Anwaruddin, Saif; Wagner, Kristi A; Skarlatos, Sonia I

2011-09-01

The Cardiovascular Cell Therapy Research Network (CCTRN), sponsored by the National Heart, Lung, and Blood Institute (NHLBI), was established to develop, coordinate, and conduct multiple collaborative protocols testing the effects of cell therapy on cardiovascular diseases. The Network was born into a difficult political and ethical climate created by the recent removal of a dozen drugs from the US formulary and the temporary halting of 27 gene therapy trials due to safety concerns. This article describes the Network's challenges as it initiated three protocols in a polarized cultural atmosphere at a time when oversight bodies were positioning themselves for the tightest vigilance of promising new therapies. Effective strategies involving ongoing education, open communication, and relationship building with the oversight community are discussed. Copyright © 2011 Elsevier Inc. All rights reserved.

76 FR 70037 - Federal Regulations; OMB Circulars, OFPP Policy Letters, and CASB Cost Accounting Standards...

Science.gov (United States)

2011-11-10

... Circulars, OFPP Policy Letters, and CASB Cost Accounting Standards Included in the Semiannual Agenda of..., and Cost Accounting Standards Board (CASB) Cost Accounting Standards. DATES: The withdrawal is...

FASB issues new accounting standards for business combinations.

Science.gov (United States)

Heuer, Christian; Travers, Mary Ann K

2010-06-01

Accounting Standard Codification Topic 958 (formerly Financial Accounting Standards Board Statement No. 164), Not-for-Profit Entities: Mergers and Acquisitions, applies to mergers and acquisitions as early as Jan. 1, 2010, for calendar-year entities. Not-for-profit organizations need to move to fair value accounting, with a focus on the valuation of intangible assets. Noncompliance could cause a hospital's auditors to issue a qualified report, which could lead to difficulties obtaining bank and bond financing.

Compliance or good control and accountability

International Nuclear Information System (INIS)

Erkkila, B.H.

1993-01-01

DOE Orders and draft orders for nuclear material control and accountability address the need for a complete material control and accountability (MC ampersand A) program for all DOE contractors processing, using, and/or storing nuclear materials. These orders also address performance as well as compliance issues. Very often the existence of a program or an element of a program satisfies the compliance aspect of DOE requirements. The concept of performance requirements is new and requires new thinking with all of the elements of the MC ampersand A program. The contractor is so accustomed to compliance with DOE requirements that dealing with performance is not well understood. In this paper I will address the receptiveness of performance requirements by the contractor. Auditing for performance is also a new concept and has not been implemented. The contractor will have to learn how to measure the performance of the MC ampersand A program and be able to demonstrate a certain level of performance to the oversight organization. This paper will contain a discussion of a well organized MC ampersand A program, the compliance issues associated with the program, the performance criteria associated with the program, and how to audit such a program

Ethical Issues for Direct-to-Consumer Digital Psychotherapy Apps: Addressing Accountability, Data Protection, and Consent.

Science.gov (United States)

Martinez-Martin, Nicole; Kreitmair, Karola

2018-04-23

This paper focuses on the ethical challenges presented by direct-to-consumer (DTC) digital psychotherapy services that do not involve oversight by a professional mental health provider. DTC digital psychotherapy services can potentially assist in improving access to mental health care for the many people who would otherwise not have the resources or ability to connect with a therapist. However, the lack of adequate regulation in this area exacerbates concerns over how safety, privacy, accountability, and other ethical obligations to protect an individual in therapy are addressed within these services. In the traditional therapeutic relationship, there are ethical obligations that serve to protect the interests of the client and provide warnings. In contrast, in a DTC therapy app, there are no clear lines of accountability or associated ethical obligations to protect the user seeking mental health services. The types of DTC services that present ethical challenges include apps that use a digital platform to connect users to minimally trained nonprofessional counselors, as well as services that provide counseling steered by artificial intelligence and conversational agents. There is a need for adequate oversight of DTC nonprofessional psychotherapy services and additional empirical research to inform policy that will provide protection to the consumer. ©Nicole Martinez-Martin, Karola Kreitmair. Originally published in JMIR Mental Health (http://mental.jmir.org), 23.04.2018.

ACCOUNTING CONVERGENCE: ISSUES ON TRANSLATION & INTERPRETATION: EVIDENCE IN MALAYSIA

OpenAIRE

Siti Mariana Taliyang; Safrul Izani Mohd Salleh; Rosmaria Jaffar Harun

2013-01-01

The key objective of International Accounting Standard Board (hereafter "IASB") is to assure the international accounting standards with high quality and transparent accounting information to assist users in economic decision making. Despite the standards well published in formal language - English as a communication tools, the question of the consistency is widely discussed among scholars. The aim of this study is to examine if any differences in the interpretation of probability expressions...

Political and Budgetary Oversight of the Ukrainian Intelligence Community: Processes, Problems and Prospects for Reform

National Research Council Canada - National Science Library

Petrov, Oleksii

2007-01-01

.... Official government documents, news reports and other literature on the intelligence system in Ukraine, as well as studies of intelligence oversight within democracies are the primary sources of data...

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

Governing Board of the Pension Fund

CERN Multimedia

HR Department

2008-01-01

The Pension Fund Governing Board (PFGB) held its first two meetings in the new configuration on 16 November 2007 and 14 January 2008. Most of the items examined, such as the actuarial review, the strategic asset allocation, accounting standards and the new governance of the Pension Fund, were on the agendas of both meetings. At its first meeting, held at ESO in Munich, the PFGB took note of matters pending referred to it by the previous Governing Board and addressed issues relating to its own functioning and to the measures to be taken with a view to gradual implementation of the new governance principles. In the interests of continuity, it extended the terms of office of the members of the Investment Committee appointed by the Board until the new Committee is set up, as well as those of the members of the Working Group on Actuarial Matters to allow them to complete the three studies referred to in a recent issue of the Bulletin (No. 6 of 5 and 12 February 2007). At its firs...

Governing Board of the Pension Fund

CERN Multimedia

2007-01-01

The Governing Board of the Pension Fund held its one-hundred-and-fifty-second and one-hundred-and-fifty-third meetings on 18 April and 15 May 2007 respectively. The latter was a full-day joint meeting with the Investment Committee. At the first of the two meetings, on 18 April, the Chairman of the Governing Board, Professor F. Ferrini, reported on the outcome of the Finance Committee meeting and the Council Session of March 2007. The Council had taken note of a progress report by the Chairman of the Study Group on CERN Pension Fund Governance, Mr P. Levaux, had expressed satisfaction at the Study Group’s progress and was now looking forward to the proposal, largely bearing on the Pension Fund’s bodies and their composition, which is due to be submitted to the Council for approval at its June 2007 Session. At the same meeting, the Governing Board approved the Annual Report and Accounts of the Fund for 2006 and thanked the Fund’s Administration for the substantial work entailed in providing the reader ...

Governing Board of the Pension Fund

CERN Multimedia

HR Department

2007-01-01

The Governing Board of the Pension Fund held its one-hundred-and-fifty-second and one-hundred-and-fifty-third meetings on 18 April and 15 May 2007 respectively. The latter was a full-day joint meeting with the Investment Committee. At the first of the two meetings on 18 April, the Chairman of the Governing Board, Professor F. Ferrini, reported on the outcome of the Finance Committee meeting and the Council Session of March 2007. The Council had taken note of a progress report by the Chairman of the Study Group on CERN Pension Fund Governance, Mr P. Levaux, had expressed satisfaction at the Study Group's progress and was now looking forward to the proposal, largely bearing on the Pension Fund's bodies and their composition, which is due to be submitted to the Council for approval at its June 2007 Session. At the same meeting, the Governing Board approved the Annual Report and Accounts of the Fund for 2006 and thanked the Fund's Administration for the substantial work entailed in providing the reader with a...

Governing Board of the Pension Fund

CERN Multimedia

2007-01-01

The Governing Board of the Pension Fund held its penultimate (158th) and final (159th) meetings in its current form on 24 September and 25 October 2007 respectively. A number of items, notably the triennial actuarial review and the Fund's Budget for 2008, appeared on the agenda of both meetings. The Governing Board took note of the Fund's financial position as at 30 June 2007 on the basis of the intermediate closing of the accounts on that date. In the first half of 2007, the Fund had achieved a satisfactory return on its assets compared with the position on 1 January 2007. Regarding the indexation of pensions, at the second of its two meetings, the Governing Board took note of the inflation rate in Geneva between August 2006 and August 2007 - no rise was observed in the cost-of-living during the period under consideration. As a consequence, the adjustment rate for the forthcoming three-year period, calculated by the Actuary pursuant to Article II 1.15 – Anne...

Governing Board of the Pension Fund

CERN Multimedia

HR Department

2007-01-01

The Governing Board of the Pension Fund held its penultimate (158th) and final (159th) meetings in its current form on 24 September and 25 October 2007 respectively. A number of items, notably the triennial actuarial review and the Fund’s Budget for 2008, appeared on the agenda of both meetings. The Governing Board took note of the Fund’s financial position as at 30 June 2007 on the basis of the intermediate closing of the accounts on that date. In the first half of 2007, the Fund had achieved a satisfactory return on its assets compared with the position on 1 January 2007. Regarding the indexation of pensions, at the second of its two meetings, the Governing Board took note of the inflation rate in Geneva between August 2006 and August 2007 - no rise was observed in the cost-of-living during the period under consideration. As a consequence, the adjustment rate for the forthcoming three-year period, calculated by the Actuary pursuant to Article II 1.15 – Annex C of the...

GOVERNING BOARD OF THE PENSION FUND

CERN Document Server

2000-01-01

Since the last report, the Governing Board has held three meetings, on the 5 September, 4 October and 9 November. At its September meeting, the Board took note of the results of the half-year closure of the accounts on 30 June and examined the expenditure of the Fund's Administration to the end of July and its operating budget for 2001, which it approved. The Chairman of the Investment Committee, G. Maurin, reported on the Committee's activities in regard to the monitoring of the fund managers and their results. After an exchange of views, the Governing Board proposed to the Finance Committee and the Council an adjustment of pensions of 1.4% with effect from 1.1.2001. It took note with satisfaction of the decision of the French tax authorities to consider that CERN's investments in France on behalf of its social security scheme formed part of the official activities of the Organization and as such benefited from exemption from direct local taxes in addition to its exemption from national taxation. The Governi...

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...

Tread lightly through these accounting minefields.

Science.gov (United States)

Sherman, H D; Young, S D

2001-01-01

In the current economic climate, there is tremendous pressure--and personal incentive for managers--to report sales growth and meet investors' revenue expectations. As a result, more companies have been issuing misleading financial reports, according to the SEC, especially involving game playing around earnings. But it's shareholders who suffer from aggressive accounting strategies; they don't get a true sense of the financial health of the company, and when problems come to light, the shares they're holding can plummet in value. How can investors and their representatives on corporate boards spot trouble before it blows up in their faces? According to the authors, they should keep their eyes peeled for common abuses in six areas: revenue measurement and recognition, provisions and reserves for uncertain future costs, asset valuation, derivatives, related party transactions, and information used for bench-marking performance. If a disaster strikes, it will most likely be in one of these accounting minefields. This article examines the hazards of each minefield in turn, using examples like Metallgesellschaft, Xerox, MicroStrategy, and Lernout & Hauspie. It also provides a set of questions to ask in order to determine where a company's accounting practices might be overly aggressive. For those whose greatest interest is in fairly valuing the business--not presenting it in the best possible light--these questions are the first line of defense against creative accounting. Accounting game players are adroit, but it's both foolish and dangerous, contend the authors, to declare oneself ignorant and hence powerless against their machinations. They argue that members of corporate boards need to be financially literate.

12 CFR 220.4 - Margin account.

Science.gov (United States)

2010-01-01

... Banking FEDERAL RESERVE SYSTEM (CONTINUED) BOARD OF GOVERNORS OF THE FEDERAL RESERVE SYSTEM CREDIT BY... securities. The required margin on a net long or net short commitment in a when-issued security is the margin...) Interest charged on credit maintained in the margin account; (ii) Premiums on securities borrowed in...

Approaches to the mathematical description of NPP operational safety management and oversight

International Nuclear Information System (INIS)

Bilej, D.V.; Berzhanskij, S.V.

2014-01-01

The paper presents analysis of features related to NPP operational safety management and oversight. According to analysis results, approaches are proposed to perform mathematical description of specific processes and to develop a scale for management to the current safety level as regards NPP power generation. Proposed approaches are making experimental equations and process approach of ISO-9001 quality system

78 FR 27137 - Verification of Statements of Account Submitted by Cable Operators and Satellite Carriers

Science.gov (United States)

2013-05-09

... Statements of Account. They agreed that the verification should be conducted by a certified public accountant... Public Accountants (``AICPA'') or the State Board of Accountancy that licensed the auditor while the... professional association for certified public accountants. In any event, it seems unlikely that the copyright...

The Effects of Property, Plant and Equipment (TAS 16 Standard on Cost of Sales of Manufacturing Companies

Directory of Open Access Journals (Sweden)

İlker KIYMETLİ ŞEN

2013-06-01

Full Text Available According to the Turkish Commercial Code that came into force in July 2012, the all capital companies that meet the criteria described by the Council of Ministers are required to be in compliance with accounting and financial reporting standards published by the Public Oversight, Accounting and Auditing Board. There are several differences between the local accounting regulations and the standards in terms of valuation, computation and presentation. These differences also affect the cost of sales of the companies that result in differences in the calculation of costs of goods manufactured. The purpose of this study is to examine and demonstrate the potential effects of the TAS 16 Property, Plant and Equipment on calculations of manufacturing costs and the cost of sales of manufacturing companies.

Los Alamos National Laboratory Facilities, Security and Safeguards Division, Safeguards and Security Program Office, Protective Force Oversight Program

International Nuclear Information System (INIS)

1995-01-01

The purpose of this document is to identify and describe the duties and responsibilities of Facility Security and Safeguards (FSS) Safeguards and Security (SS) organizations (groups/offices) with oversight functions over the Protection Force (PF) subcontractor. Responsible organizations will continue their present PF oversight functions under the Cost Plus Award Fee (CPAF) assessment, but now will be required to also coordinate, integrate, and interface with other FSS S and S organizations and with the PF subcontractor to measure performance, assess Department of Energy (DOE) compliance, reduce costs, and minimize duplication of effort. The role of the PF subcontractor is to provide the Laboratory with effective and efficient protective force services. PF services include providing protection for the special nuclear material, government property and classified or sensitive information developed and/or consigned to the Laboratory, as well as protection for personnel who work or participate in laboratory activities. FSS S and S oversight of both performance and compliance standards/metrics is essential for these PF objectives to be met

More DoD Oversight Needed for Purchases Made Through the Department of Energy

Science.gov (United States)

2010-12-03

obligations or to liquidate prior valid obligations. However, expired funds are not available for new obligations nor can they be used for new requirements...Oversight Would Enable The Department of Homeland Security To Address Risks,” September 2006 GAO Report No. GAO-05-456, “Interagency Contracting Franchise

1992 Annual performance report for Environmental Monitoring and Oversight at Department of Energy facilities in New Mexico

Energy Technology Data Exchange (ETDEWEB)

1992-12-31

In October 1990 an Agreement-in-Principle (AIP) was entered into between the US Department of Energy (DOE) and the State of New Mexico for the purpose of supporting State oversight activities at DOE facilities in New Mexico. The State`s lead agency for the Agreement is the New Mexico Environment Department (NMED). DOE has agreed to provide the State with resources over a five year period to support State activities in environmental oversight, monitoring, access and emergency response to ensure compliance with applicable federal, state, and local laws at Los Alamos National Laboratory (LANL), Sandia National Laboratories (SNL), the Waste Isolation Pilot Plant (WIPP), and the Inhalation Toxicology Research Institute (ITRI). The Agreement is designed to assure the citizens of New Mexico that public health, safety and the environment are being protected through existing programs; DOE is in compliance with applicable laws and regulations; DOE has made substantial new commitments; cleanup and compliance activities have been prioritized; and a vigorous program of independent monitoring and oversight by the State is underway. This report relates the quality and effectiveness of the facilities` environmental monitoring and surveillance programs. This report satisfies that requirement for the January--December 1992 time frame.

1992 Annual performance report for Environmental Monitoring and Oversight at Department of Energy facilities in New Mexico

International Nuclear Information System (INIS)

1992-01-01

In October 1990 an Agreement-in-Principle (AIP) was entered into between the US Department of Energy (DOE) and the State of New Mexico for the purpose of supporting State oversight activities at DOE facilities in New Mexico. The State's lead agency for the Agreement is the New Mexico Environment Department (NMED). DOE has agreed to provide the State with resources over a five year period to support State activities in environmental oversight, monitoring, access and emergency response to ensure compliance with applicable federal, state, and local laws at Los Alamos National Laboratory (LANL), Sandia National Laboratories (SNL), the Waste Isolation Pilot Plant (WIPP), and the Inhalation Toxicology Research Institute (ITRI). The Agreement is designed to assure the citizens of New Mexico that public health, safety and the environment are being protected through existing programs; DOE is in compliance with applicable laws and regulations; DOE has made substantial new commitments; cleanup and compliance activities have been prioritized; and a vigorous program of independent monitoring and oversight by the State is underway. This report relates the quality and effectiveness of the facilities' environmental monitoring and surveillance programs. This report satisfies that requirement for the January--December 1992 time frame

75 FR 13329 - Implications of Financial Accounting System (FAS) 166 on SBA Guaranteed Loan Programs

Science.gov (United States)

2010-03-19

... SMALL BUSINESS ADMINISTRATION [Docket No. SBA-2010-0005] Implications of Financial Accounting... from the public on: (1) The effect that the accounting changes mandated by the Financial Accounting Standards Board (FASB) in Financial Accounting Standard (FAS) 166 have on SBA Lender and investor...

25 CFR 36.120 - What type of reporting is required to ensure accountability?

Science.gov (United States)

2010-04-01

... accountability? 36.120 Section 36.120 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR EDUCATION... SITUATIONS Homeliving Programs Waivers and Accountability § 36.120 What type of reporting is required to ensure accountability? The homeliving program must provide to the appropriate local school board or...

7 CFR 1150.139 - Powers of the Board.

Science.gov (United States)

2010-01-01

... 7 Agriculture 9 2010-01-01 2009-01-01 true Powers of the Board. 1150.139 Section 1150.139 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing...-bearing account or certificate of deposit of a bank that is a member of the Federal Reserve System, or in...

7 CFR 1260.149 - Powers of the Board.

Science.gov (United States)

2010-01-01

... 7 Agriculture 10 2010-01-01 2010-01-01 false Powers of the Board. 1260.149 Section 1260.149 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING... thereof, in any interest-bearing account or certificate of deposit of a bank that is a member of the...

75 FR 485 - Self-Regulatory Organizations; Municipal Securities Rulemaking Board; Notice of Filing of...

Science.gov (United States)

2010-01-05

... prepare audited financial statements pursuant to generally accepted accounting principles (``GAAP'') as... the Financial Accounting Standards Board (``FASB''), as applicable to such issuer or obligated person... statements and advance refunding documents, as well as to permit issuers, obligated persons and their...

78 FR 49257 - Proposed Information Collection; Comment Request; Management and Oversight of the National...

Science.gov (United States)

2013-08-13

... award. Each reserve compiles an ecological characterization or site profile to describe the biological... Collection; Comment Request; Management and Oversight of the National Estuarine Research Reserve System... estuarine research reserves representative of various regions and estuarine types in the United States to...

A Voice Crying in the Wilderness: Legislative Oversight Agencies' Efforts to Achieve Utilization

Science.gov (United States)

VanLandingham, Gary R.

2006-01-01

While legislative oversight offices, like many evaluation and policy analysis units, face substantial challenges in promoting use of their work by policymakers, they often have not taken steps to overcome these challenges by adopting the strategies suggested by the evaluation literature. Although the offices seek utilization, they have not fully…

Board Task Performance

DEFF Research Database (Denmark)

Minichilli, Alessandro; Zattoni, Alessandro; Nielsen, Sabina

2012-01-01

identify three board processes as micro-level determinants of board effectiveness. Specifically, we focus on effort norms, cognitive conflicts and the use of knowledge and skills as determinants of board control and advisory task performance. Further, we consider how two different institutional settings....... The findings show that: (i) Board processes have a larger potential than demographic variables to explain board task performance; (ii) board task performance differs significantly between boards operating in different contexts; and (iii) national context moderates the relationships between board processes...... and board task performance....

76 FR 60357 - Federal Regulations; OMB Circulars, OFPP Policy Letters, and CASB Cost Accounting Standards...

Science.gov (United States)

2011-09-29

... derived from 41 U.S.C. 1501. Cost Accounting Standards are rules governing the measurement, assignment... Circulars, OFPP Policy Letters, and CASB Cost Accounting Standards Included in the Semiannual Agenda of..., and Cost Accounting Standards Board (CASB) Cost Accounting Standards. OMB Circulars and OFPP Policy...

Thermal Characterization and Lifetime Prediction of LED Boards for SSL Lamp

Directory of Open Access Journals (Sweden)

J. Formanek

2013-04-01

Full Text Available This work presents a detailed 3-D thermo-mechanical modelling of two LED board technologies to compare their performance. LED board are considered to be used in high power 800 lumen retrofit SSL (Solid State Lighting lamp. Thermal, mechanical and life time properties are evaluated by numerical modelling. Experimental results measured on fabricated LED board samples are compared to calculated data. Main role of LED board in SSL lamp is to transport heat from LED die to a heat sink and keep the thermal stresses in all layers as low as possible. The work focuses on improving of new LED board thermal management. Moreover, reliability and lifetime of LED board has been inspected by numerical calculation and validated by experiment. Thermally induced stress has been studied for wide temperature range that can affect the LED boards (-40 to +125°C. Numerical modelling of thermal performance, thermal stress distribution and lifetime has been carried out with ANSYS structural analysis where temperature dependent stress-strain material properties have been taken into account. The objective of this study is to improve not only the thermal performance of new LED board, but also identification of potential problems from mechanical fatigue point of view. Accelerated lifetime testing (e.g., mechanical is carried out in order to study the failure behaviour of current and newly developed LED board.

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...

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. ...

Locating ethics in data science: responsibility and accountability in global and distributed knowledge production systems.

Science.gov (United States)

Leonelli, Sabina

2016-12-28

The distributed and global nature of data science creates challenges for evaluating the quality, import and potential impact of the data and knowledge claims being produced. This has significant consequences for the management and oversight of responsibilities and accountabilities in data science. In particular, it makes it difficult to determine who is responsible for what output, and how such responsibilities relate to each other; what 'participation' means and which accountabilities it involves, with regard to data ownership, donation and sharing as well as data analysis, re-use and authorship; and whether the trust placed on automated tools for data mining and interpretation is warranted (especially as data processing strategies and tools are often developed separately from the situations of data use where ethical concerns typically emerge). To address these challenges, this paper advocates a participative, reflexive management of data practices. Regulatory structures should encourage data scientists to examine the historical lineages and ethical implications of their work at regular intervals. They should also foster awareness of the multitude of skills and perspectives involved in data science, highlighting how each perspective is partial and in need of confrontation with others. This approach has the potential to improve not only the ethical oversight for data science initiatives, but also the quality and reliability of research outputs.This article is part of the themed issue 'The ethical impact of data science'. © 2015 The Authors.

Relationship between the Board Size and Financial Performance: Literature Review

Directory of Open Access Journals (Sweden)

Mesut DOĞAN

2015-01-01

Full Text Available The Cadbury Report (1992, a pioneer in outlining the financial aspects of corporate governance, was the first to put the spotlight on corporate boards of directors. Around the same time, academic work started to gain impetus with the Hermalin and Weisbach (1991 study. The aim of this study is to examine the relationship between the number of members of the board of directors with accounting and market-based performance indicators empirical research in the national and international literature. For this purpose, all studies conducted in the early 1990s up to the present day are classified examined in a systematic way. A significant part of the board of directors of the studies indicated a negative relationship between financial performance.

75 FR 30876 - Self-Regulatory Organizations; Municipal Securities Rulemaking Board; Notice of Filing of...

Science.gov (United States)

2010-06-02

... financial statements pursuant to generally accepted accounting principles (``GAAP'') as established by the Governmental Accounting Standards Board (``GASB''), or pursuant to GAAP as established by the Financial... Access System (EMMA[supreg]) May 26, 2010. I. Introduction On July 14, 2009, the Municipal Securities...

Nanotechnology, voluntary oversight, and corporate social performance: does company size matter?

International Nuclear Information System (INIS)

Kuzma, Jennifer; Kuzhabekova, Aliya

2011-01-01

In this article, we examine voluntary oversight programs for nanotechnology in the context of corporate social performance (CSP) in order to better understand the drivers, barriers, and forms of company participation in such programs. At the theoretical level, we use the management framework of CSP to understand the voluntary behavior of companies. At the empirical level, we investigate nanotech industry participation in the Environmental Protection Agency’s Nanoscale Materials Stewardship Program (NMSP) as an example of CSP, in order to examine the effects of company characteristics on CSP outcomes. The analysis demonstrates that, on the average, older and larger companies for which nanotech is one of the many business activities demonstrate greater CSP as judged by company actions, declarations, and self-evaluations. Such companies tended to submit more of the requested information to the NMSP, including specific information about health and safety, and to claim fewer of the submitted items as confidential business information. They were also more likely to have on-line statements of generic and nano-specific corporate social responsibility principles, policies, and achievements. The article suggests a need to encourage smaller and younger companies to participate in voluntary oversight programs for nanotechnology and presents options for better design of these programs.

Nanotechnology, voluntary oversight, and corporate social performance: does company size matter?

Science.gov (United States)

Kuzma, Jennifer; Kuzhabekova, Aliya

2011-04-01

In this article, we examine voluntary oversight programs for nanotechnology in the context of corporate social performance (CSP) in order to better understand the drivers, barriers, and forms of company participation in such programs. At the theoretical level, we use the management framework of CSP to understand the voluntary behavior of companies. At the empirical level, we investigate nanotech industry participation in the Environmental Protection Agency's Nanoscale Materials Stewardship Program (NMSP) as an example of CSP, in order to examine the effects of company characteristics on CSP outcomes. The analysis demonstrates that, on the average, older and larger companies for which nanotech is one of the many business activities demonstrate greater CSP as judged by company actions, declarations, and self-evaluations. Such companies tended to submit more of the requested information to the NMSP, including specific information about health and safety, and to claim fewer of the submitted items as confidential business information. They were also more likely to have on-line statements of generic and nano-specific corporate social responsibility principles, policies, and achievements. The article suggests a need to encourage smaller and younger companies to participate in voluntary oversight programs for nanotechnology and presents options for better design of these programs.

Independent State of Samoa School Autonomy and Accountability : SABER Country Report 2013

OpenAIRE

World Bank

2013-01-01

Education in the Samoa is highly decentralized. While education policy is the sole responsibility of the Ministry of education, school boards are responsible for delivery. The entire organization of the school system is based on checks and balances to ensure accountability. Budgetary autonomy is established. The school board controls the school budget, with input from parents. Personnel ma...

76 FR 14570 - Federal Acquisition Regulation; Disclosure and Consistency of Cost Accounting Practices for...

Science.gov (United States)

2011-03-16

...] RIN 9000-AL58 Federal Acquisition Regulation; Disclosure and Consistency of Cost Accounting Practices... Regulation (FAR) to align it with a Cost Accounting Standards (CAS) Board clause, Disclosure and Consistency... the use of the clause, Disclosure and Consistency of Cost Accounting Practices--Foreign Concerns, in...

5 CFR 1630.9 - Access to the history (accounting) of disclosures from records.

Science.gov (United States)

2010-01-01

... BOARD PRIVACY ACT REGULATIONS § 1630.9 Access to the history (accounting) of disclosures from records. Rules governing access to the accounting of disclosures are the same as those for granting access to the... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Access to the history (accounting) of...

Materiality Thresholds in Accounting and Auditing Some UK Evidence

OpenAIRE

Chong, Gin

2000-01-01

This paper reports the telephone interviews with 12 auditors (Big 5 and non Big 5) and 14 non auditors on the materiality thresholds adopted by them or by their organisations. Non auditors include from finance directors, banker, lawyer, internal auditors, an academic, and technical directors of the Accounting Standards Board (ASB) and the Auditing Practices Board (APB) in the UK. This is in respond to the issuance of Statement of Auditing Standards (SAS) 220 on ‘Materiality and the Audit= by t...

Implications of new accounting rules for income taxes.

Science.gov (United States)

Reinstein, A; Carmichael, B J; Spaulding, A D

1994-02-01

The provisions of the Financial Accounting Standards Board (FASB) Statement No. 109, Accounting for Income Taxes, require all organizations that issue financial statements to shift the focus of their accounting for income taxes from the income statement to the balance sheet. This change can alter significantly a healthcare organization's financial position. The change also may affect the way in which investors, lenders, regulators, and other users of financial statements evaluate corporations in the healthcare industry. Hospitals and other healthcare organizations, particularly for-profit organizations, therefore, should review carefully their methods of accounting for such items as deferred tax assets and loss and expense reserves.

GOVERNING BOARD OF THE PENSION FUND

CERN Multimedia

2001-01-01

The Governing Board held its one-hundred-and-first meeting on 5 June, during which it took note of the external auditors' report on the accounts of the Fund for the financial year 2000, and the comments by the Administration of the Fund on the report. It should be noted in this regard that, in the light of a remark by the auditors regarding the procedures followed by the Fund in paying out transfer values, the Governing Board decided to propose to the CERN Council at its December session a change in the wording of Article II 1.13 of the Rules and Regulations so as to bring it into line with the Fund's regular practices. The effect on the Fund of the introduction of the new salary scales was considered and a small working group was commissioned to undertake the necessary technical adjustments. The Governing Board then heard a report by the Chairman of the Investment Committee on its meeting of 3 May 2001. G. Maurin stated that the Committee members had agreed to invite a second consultants' firm to carry out a...

77 FR 65679 - Notice of Commissioner and Staff Attendance at North American Electric Reliability Corporation...

Science.gov (United States)

2012-10-30

... Board of Trustees Meetings Board of Trustees Compliance Committee and Standards Oversight and Technology Committee Meetings JW Marriott New Orleans Hotel 614 Canal Street New Orleans, La 70130. Nov. 6 (7:00 a.m.-5...

Board effectiveness: Investigating payment asymmetry between board members and shareholders

Directory of Open Access Journals (Sweden)

Wuchun Chi

2008-01-01

Full Text Available Board members may well be responsible for dissension between themselves and shareholders since they are simultaneously the setters and receivers of both board remuneration and dividends. They may act out of their own personal interests at the expense of external shareholders. We investigate the impact of ownership structure, board structure and control deviation on payment asymmetry, where excessively high remuneration is paid to board members but considerably lower dividends are distributed to shareholders. We find strong evidence confirming that the smaller the shareholdings of board members and outside blockholders are, the more asymmetric the payments are. With controlling family members on the board and a higher percentage of seats held by independent board members, there is a slight reduction in the likelihood and severity of payment asymmetry. In addition, it is abundantly clear that the larger the board seat-control deviation is, the greater is the likelihood and severity of payment asymmetry. While prior research has primarily focused on board-manager agency issues, the board-shareholder perspective could be even more important in that it is the board that is the most directly delegated agent of shareholders, not the managers

20 CFR 411.595 - What oversight procedures are planned for the EN payment systems?

Science.gov (United States)

2010-04-01

... EN payment systems? 411.595 Section 411.595 Employees' Benefits SOCIAL SECURITY ADMINISTRATION THE TICKET TO WORK AND SELF-SUFFICIENCY PROGRAM Employment Network Payment Systems § 411.595 What oversight procedures are planned for the EN payment systems? We use audits, reviews, studies and observation of daily...

Board of Directors or Supervisory Board

DEFF Research Database (Denmark)

Werlauff, Erik

2009-01-01

The article analyses the legal consequences of the choice now available to Danish public limited companies, which can now opt for a two-tier management structure, in which the management board undertakes both the day-to-day and the overall management, while a supervisory board exercises control...... over the management board, including its appointment and dismissal. The article considers which companies a two-tier structure may be relevant for, and reviews the consequences for the composition, election and functioning of the company organs....

Do women on management board increase fair value relevance?

OpenAIRE

Velte, Patrick

2017-01-01

The purpose of this paper is the link between women on management board and the value relevance of fair value accounting according to IFRS 13. The empirical quantitative study covers a sample of German companies listed at the Prime Standard of the Frankfurt Stock Exchange for the business years 2013-2015 (411 firm-year observations). Value relevance is measured by the modified Ohlson (1995) model and we separate fair value accounting in level 1, level 2 and level 3 fair values. Multiple regre...

The Present State of the Business Law Education of Accounting Students: The Business Law Professor's Perspective

Science.gov (United States)

Kocakulah, Mehmet C.; Austill, A. David; Long, Brett

2009-01-01

The article aims to provide Certified Public Accountant (CPA) candidates, accounting faculty, the American Institute of Certified Public Accountants (AICPA), and the state boards of accountancy with an insight into the business law professor's perspective concerning the legal education of accountants. This article first describes various factors,…

Human factors in nuclear safety oversight

International Nuclear Information System (INIS)

Taylor, K.

1989-01-01

The mission of the nuclear safety oversight function at the Savannah River Plant is to enhance the process and nuclear safety of site facilities. One of the major goals surrounding this mission is the reduction of human error. It is for this reason that several human factors engineers are assigned to the Operations assessment Group of the Facility Safety Evaluation Section (FSES). The initial task of the human factors contingent was the design and implementation of a site wide root cause analysis program. The intent of this system is to determine the most prevalent sources of human error in facility operations and to assist in determining where the limited human factors resources should be focused. In this paper the strategy used to educate the organization about the field of human factors is described. Creating an awareness of the importance of human factors engineering in all facets of design, operation, and maintenance is considered to be an important step in reducing the rate of human error

The Nuclear Regulator's Role in Assessing Licensee. Oversight of Vendor and Other Contracted Services

International Nuclear Information System (INIS)

2011-01-01

Contracted services are an integral part of the design, construction and operation of a nuclear facility. Changes in the nuclear industry sector, including varied availability of nuclear expertise, the expansion of the international supply market and the introduction of new technologies, have tended to increase licensees' use of contracted services. These changes have created challenges for licensees and regulators related to the retention of nuclear expertise, the effective management of the interfaces between the licensees and contractors, and the oversight of contractor manufacturing quality in the context of greater multinational diversity. The regulatory body must address these challenges to provide assurance that the licensees maintain their responsibility for the safety of the facilities, regardless of who provides goods and services or where the activities involved in the supply chain take place. This report is intended to assist regulatory bodies in assessing their current practices for the regulatory oversight of licensees' use of contractors, and adapting them where necessary to meet the evolving situation

Accounting In Malaysia In The Post-New Economic Policy (NEP) Era

OpenAIRE

Azham Md. Ali

2007-01-01

Following the economic recession in 1985-86 but prior to the Asian Financial Crisis in the third quarter 1997, accounting in Malaysia appeared to have been energised with major amendments of the Companies Act 1965, activation of the statutory accounting body Malaysian Institute of Accountants (MIA) and talks over the setting up the Malaysian Accounting Standards Board (MASB). This study attempts to find out the reality of these changes and the reasons behind this reality. By applying the p...

76 FR 10135 - Public Housing Evaluation and Oversight: Changes to the Public Housing Assessment System (PHAS...

Science.gov (United States)

2011-02-23

... Vol. 76 Wednesday, No. 36 February 23, 2011 Part III Department of Housing and Urban Development 24 CFR Parts 901, 902, and 907 Public Housing Evaluation and Oversight: Changes to the Public Housing...

Environmental Awareness and The Role of Public Accounting Professional Bodies in Indonesia: A Brief Reflection

Directory of Open Access Journals (Sweden)

Ria Sandra Alimbudiono

2014-03-01

Full Text Available This study aims to give an insight about environmental awareness from public accountant and the role of Indonesian accounting professional bodies in ensuring professional sustainability. A naturalistic method was  applied to get deep understanding about the perspectives of the boards of professional bodies as a representation from the condition of public accountants in general. Data collection methods used in this study were interviews and focus group discussion. The findings highlight a variety of perspectives on knowledge of environment, interest in environmental accounting and moral responsibility on environmental damage. This variation shows different levels of awareness and it is mainly caused by the lack of law enforcement and no mandatory standards on environmental issues. This condition will threat legitimacy of accounting profession and finally, be able to endangered professional accounting sustainability. Limitations are about the scope and sample,which provide insights of the boards of public accountant professional bodies on environmental accounting issues. Future studies should be done on other accounting fields such as environmental audit, environmental accounting and reporting and environmental costing.

The International Accounting Standards Board’s Progress in Promoting Judgement Through Objectives-Oriented Accounting Standards

Directory of Open Access Journals (Sweden)

Tanja Lakovic

2013-07-01

Full Text Available This study analyzes how the International Accounting Standards Board (IASB promotes professional judgement by issuing objectives-oriented accounting standards and exposure drafts.  We focus on the the role of judgement as outlined in Phase I of the IASB Conceptual Framework (CF, Chapter 1, “Objective of General Purpose Financial Statements” and Chapter 3, “Qualitative Characteristics of Useful Financial Information” (IASB 2010. We discuss how the framework, when viewed through the prism of 'objectives-oriented accounting standards' as recommended by the United States Securities and Exchange Commission (SEC Report in its “Study Pursuant to Section 108(d of the Sarbanes-Oxley Act of 2002 on the Adoption by the United States Financial Reporting System of a Principles-Based Accounting System” (July 2003, encourages professional judgement. We analyze International Financial Reporting Standards (IFRS and Exposure Drafts (ED issued by the IASB since its inception in 2002 to determine if those documents are consistent with objectives-oriented accounting standards. Our analysis is useful for gaining insights into how the IASB integrates the CF with the SEC’s recommended objectives-oriented accounting approach to promote judgement in the interest of IASB/FASB convergence of accounting standards.

GOVERNING BOARD OF THE PENSION FUND OF 11 APRIL AND 6 JUNE

CERN Multimedia

2000-01-01

As usual at this time of the year, the Board examined the Annual Report and Accounts prepared by the Fund's Administration, which it approved after deciding on the allocation of the gain realised in 1999. It was thus agreed to increase the reserves to a total of 480 MCHF by the addition of 239 MCHF deriving from the result in 1999 with the balance being allocated to the capital, which is thereby increased from 3347 MCHF to 3554 MCHF. In 1999, the Fund recorded an excellent performance of 13%, bringing its overall assets above the 4 billion Swiss franc threshold. The Annual Report for 1999, which provides very detailed information on the latter's activities, is now available in divisional secretariats.The Governing Board took note of the report of the External Auditors on the 1999 Accounts and of the comments by the Administration of the Fund prior to their presentation to the Finance Committee and the Council in June.The Board heard reports by G. Maurin in his capacity as Chairman of the Investment Committee ...

Regulatory oversight of nuclear safety in Finland. Annual report 2011

Energy Technology Data Exchange (ETDEWEB)

Kainulainen, E. (ed.)

2012-07-01

The report constitutes the report on regulatory control in the field of nuclear energy which the Radiation and Nuclear Safety Authority (STUK) is required to submit once a year to the Ministry of Employment and the Economy pursuant to Section 121 of the Nuclear Energy Decree. The report is also delivered to the Ministry of Environment, the Finnish Environment Institute, and the regional environmental authorities of the localities in which a nuclear facility is located. The regulatory control of nuclear safety in 2011 included the design, construction and operation of nuclear facilities, as well as nuclear waste management and nuclear materials. The first parts of the report explain the basics of nuclear safety regulation included as part of STUK's responsibilities, as well as the objectives of the operations, and briefly introduce the objects of regulation. The chapter concerning the development and implementation of legislation and regulations describes changes in nuclear legislation, as well as the progress of STUK's YVL Guide revision work. The section concerning the regulation of nuclear facilities contains an overall safety assessment of the nuclear facilities currently in operation or under construction. The chapter concerning the regulation of the final disposal project for spent nuclear fuel de-scribes the preparations for the final disposal project and the related regulatory activities. The section concerning nuclear non-proliferation describes the nuclear non-proliferation control for Finnish nuclear facilities and final disposal of spent nuclear fuel, as well as measures required by the Additional Protocol of the Safeguards Agreement. The chapter describing the oversight of security arrangements in the use of nuclear energy discusses oversight of the security arrangements in nuclear power plants and other plants, institutions and functions included within the scope of STUK's regulatory oversight. The chapter also discusses the national and

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...

Water Accounting Priorities in the American West

Science.gov (United States)

Hanak, E.

2017-12-01

In regions facing water scarcity, understanding the water balance sheet—how much there is, who has claims to it, and what is actually being "spent"—is key to effectively managing supplies to meet a wide range of societal goals. This is a common challenge across the American West, a region needing to balance the water demands of large irrigated agricultural sectors, growing urban populations, and declining aquatic ecosystems—in a context of increasingly variable, and in some cases diminishing, water supplies. Many local urban water utilities, and some irrigation water suppliers, have developed sophisticated data systems for tracking water availability and use within their systems. But there are still major gaps in essential metrics at the scale of watersheds and river basins. On the supply side, key issues include understanding groundwater availability and surface-groundwater interactions. On the demand side, the biggest challenges relate to understanding groundwater use and return flows—the water that is returned to rivers or aquifers and is available for reuse. In addition, most states lack consistent accounting and data standards for sharing water availability, claims, and use information—and transparent systems for reporting information to users in ways that facilitates oversight and flexible tools such as water trading. Drawing on a detailed study of water accounting in 12 western states and 2 countries with similar water challenges (Escriva Bou et al. 2016, Accounting for Water in Dry Regions: A Comparative Review, Public Policy Institute of California), this talk provides insights on best practices that can help fill critical water accounting gaps.

Does Board Independence Matter? Evidence from New Zealand

Directory of Open Access Journals (Sweden)

Hardjo Koerniadi

2012-06-01

Full Text Available This paper examines the effects of the presence of independent directors on firm value using both market-based performance measures (Tobin’s Q ratio and EVA and accounting-based ratios (ROA and ROE. We find that, instead of adding value, independent directors in NewZealand negatively affect firm value. We also find that, consistent with stewardship theory,independent directors have a positive effect on firm value only when they are in the minority.These findings are important given the increasing trend toward independence in corporate boards around the globe and suggest that board independence may not generally be suitable for countries where managers are considered as active partners along with other stakeholders in companies.

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...

Defense Business Board

Science.gov (United States)

Skip to main content (Press Enter). Toggle navigation Defense Business Board Search Search Defense Business Board: Search Search Defense Business Board: Search Defense Business Board Business Excellence in Defense of the Nation Defense Business Board Home Charter Members Meetings Studies Contact Us The Defense

Does fair value accounting provide a better representation of a company?

OpenAIRE

Casta , Jean-François

2004-01-01

International audience; For a number of decades now, at the instigation of Anglo-Saxon standard setters, the basis of the traditional accounting model, or the financial conventions which determine how a company's wealth and income is measured, have been increasingly called into question. This wide-reaching movement, initiated in the United States by the Financial Accounting Standards Board (FASB), and internationally by the International Accounting Standards Committee (IASC), aims to replace ...

QUALITATIVE STUDY REGARDING THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND CREATIVE ACCOUNTING

Directory of Open Access Journals (Sweden)

Grosanu Adrian

2012-12-01

Full Text Available The concept of corporate governance has come into the spotlight after the big accounting scandals. Corporate governance represents the manner in which a company is managed and controlled, and this aspect is closely related to the creative accounting practice; ownership structure, the board of directors’ structure, the frequency of these bodies’ meetings, they all can encourage but also discourage accounting manipulation.\\r\

Clinical Trials

Medline Plus

Full Text Available ... Studies Learn more about Children and Clinical Studies Importance of Children in Clinical Studies Children have often ... rights that help protect them. Scientific Oversight Institutional Review Board Institutional review boards (IRBs) help provide scientific ...

Clinical Trials

Medline Plus

Full Text Available ... comparison groups by chance, rather than choice. This method helps ensure that any differences observed during a ... patients also have rights that help protect them. Scientific Oversight Institutional Review Board Institutional review boards (IRBs) ...

Tennessee Oversight Agreement annual report, May 31, 1994--June 30, 1995

International Nuclear Information System (INIS)

1995-01-01

The Tennessee Department of Environment and Conservation's DOE Oversight Division (TDEC/DOE-O) is responsible for assuring the citizens of Tennessee that their health, safety and environment on the Oak Ridge Reservation are protected and that appropriate remedial action is taken to provide this protection. TDEC/DOE-O has five program sections that reflect the organizational structure of the TDEC Bureau of Environment Divisions, as well as DOE's Environmental Safety and Health, Waste Management, and Environmental Restoration Programs

Challenges in accounting the forests - a Latvian case study

Directory of Open Access Journals (Sweden)

Evija Grege-Staltmane

2010-09-01

Full Text Available Forest has a long production cycle. Therefore forest bookkeepinghas specific characteristics. However accounting for forest activities has received little attention from accounting researchers. The release of International Accounting Standard 41 "Agriculture" (IAS 41 established a single accounting system for forest assets. The paper analyzes application of IAS 41 which regulates forest accounting. Practice of international forestry companies is examined, and current forest accounting situation in Latvia is investigated. The main factors affecting valuation of a forest in its fair value are discussed and major problems in forest accounting are illuminated.The research indicates that land value and standing timber valueshould be recorded separately and standing timber should be estimated at its fair value. Despite the attempt of the International Accounting Standard Board to improve the accounting with IAS 41 for biological assets, much enhancement in forest accounting is still needed.

Control, oversight and related terms in the international guidance on geological disposal of radioactive waste - Review of definitions and use

International Nuclear Information System (INIS)

2014-01-01

This document presents the most complete analysis of the use of the words control, oversight, etc. as used in NEA, IAEA and ICRP literature connected to radioactive waste disposal. It reveals the many different ways the same word, 'control', has been used in international guidance and ambiguities than can arise, especially so for the post-closure phase of the repository. The newly introduced ICRP terminology, namely the use of the words 'oversight' and 'built-in controls', represents a step forward in terminology and resolves the ambiguity

78 FR 65027 - Self-Regulatory Organizations; The Options Clearing Corporation; Notice of Filing of Proposed...

Science.gov (United States)

2013-10-30

... and regulations and conduct business in a legal and ethical manner; assure management succession; and... that oversight of the management of the business and affairs of OCC is generally vested in the Board... than six Directors, would constitute a quorum for the conduct of business of the Board. The Board...

Ignorance is no excuse for directors minimizing information asymmetry affecting boards

Directory of Open Access Journals (Sweden)

Eythor Ivar Jonsson

2006-11-01

Full Text Available This paper looks at information asymmetry at the board level and how lack of information has played a part in undermining the power of the board of directors. Information is power, and at board level, information is essential to keep the board knowledgeable about the failures and successes of the organization that it is supposed to govern. Although lack of information has become a popular excuse for boards, the mantra could –and should –be changing to, “Ignorance is no excuse” (Mueller, 1993. This paper explores some of these information system solutions that have the aim of resolving some of the problems of information asymmetry. Furthermore, three case studies are used to explore the problem of asymmetric information at board level and the how the boards are trying to solve the problem. The focus of the discussion is to a describe how directors experience the information asymmetry and if they find it troublesome, b how important information is for the control and strategy role of the board and c find out how boards can minimize the problem of asymmetric information. The research is conducted through semi-structured interviews with directors, managers and accountants. This paper offers an interesting exploration into information, or the lack of information, at board level. It describes both from a theoretical and practical viewpoint the problem of information asymmetry at board level and how companies are trying to solve this problem. It is an issue that has only been lightly touched upon in the corporate governance literature but is likely to attract more attention and research in the future.

Revaluation and the the internal audit limits that influence the financial-accounting activity

OpenAIRE

Dragos Laurentiu Zaharia; Luminita Dragne; Doina Maria Tilea

2014-01-01

Regarding the financial-accounting system, the internal audit aims at understanding the accounting and control systems finding and correcting the errors. The auditor must inform the general management about the obvious errors within the entity. The board must know evrything concerning these errors.

Patients overwhelmingly prefer inpatient boarding to emergency department boarding.

Science.gov (United States)

Viccellio, Peter; Zito, Joseph A; Sayage, Valerie; Chohan, Jasmine; Garra, Gregory; Santora, Carolyn; Singer, Adam J

2013-12-01

Boarding of admitted patients in the emergency department (ED) is a major cause of crowding. One alternative to boarding in the ED, a full-capacity protocol where boarded patients are redeployed to inpatient units, can reduce crowding and improve overall flow. Our aim was to compare patient satisfaction with boarding in the ED vs. inpatient hallways. We performed a structured telephone survey regarding patient experiences and preferences for boarding among admitted ED patients who experienced boarding in the ED hallway and then were subsequently transferred to inpatient hallways. Demographic and clinical characteristics, as well as patient preferences, including items related to patient comfort and safety using a 5-point scale, were recorded and descriptive statistics were used to summarize the data. Of 110 patients contacted, 105 consented to participate. Mean age was 57 ± 16 years and 52% were female. All patients were initially boarded in the ED in a hallway before their transfer to an inpatient hallway bed. The overall preferred location after admission was the inpatient hallway in 85% (95% confidence interval 75-90) of respondents. In comparing ED vs. inpatient hallway boarding, the following percentages of respondents preferred inpatient boarding with regard to the following 8 items: rest, 85%; safety, 83%; confidentiality, 82%; treatment, 78%; comfort, 79%; quiet, 84%; staff availability, 84%; and privacy, 84%. For no item was there a preference for boarding in the ED. Patients overwhelmingly preferred the inpatient hallway rather than the ED hallway when admitted to the hospital. Copyright © 2013 Elsevier Inc. All rights reserved.

Regulatory Oversight for New Projects - Challenges and Improvement in Regulation

International Nuclear Information System (INIS)

Lall, F.

2016-01-01

From inception, there has been rise in number of Nuclear Power Plants (NPP) even though very few accidents / events led to intermittent setbacks. However these accidents / events have posed challenges towards enhancement of safety and scope of regulation in all phases of NPP such as siting, design, construction, commissioning and decommissioning. It is essential to ensure compliance to these enhanced safety requirements during all phases of NPP. New and evolutionary reactors are under threshold for regulatory consideration world over. The variety of technologies and genres by themselves pose challenges to regulatory bodies. These challenges are to be addressed through systematic enhancement of the regulation including updating of regulatory documents. The paper touches upon some key elements to be considered towards such enhancement of regulation during all stages of NPP. These being; ensuring quality assurance, regulatory oversight especially over supply chain and contractors, counterfeit material specifically in case of international dealings, emergency handling in case of multi-unit site, feedback and associated enhancements from international events, construction experience database and feedback for safety enhancement, qualification and acceptance of first of a kind systems, regulatory enforcement specifically in case of imported reactors and maintaining interface between safety and security. Regulation in present context has become dynamic and Regulatory bodies need to continue enhancement of its current regulation taking into account the technological developments, feedback from construction, operation and accidents in the current fleet of plants. The paper touches upon some of these elements and highlights the challenges and improvements in regulation. (author)

77 FR 12837 - Notice of Release of the Exposure Draft, Accounting for Impairment of General Property, Plant...

Science.gov (United States)

2012-03-02

... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Release of the Exposure Draft, Accounting for Impairment of General Property, Plant, and Equipment Remaining in Use AGENCY: Federal Accounting... Exposure Draft, Accounting for Impairment of General Property, Plant, and Equipment Remaining in Use. The...

ACCOUNTING STANDARD SETTING IN THE INTERNATIONAL ARENA: UPDATE ON THE CONVERGENCE PROJECT

Directory of Open Access Journals (Sweden)

Bonaci Carmen Giorgiana

2012-07-01

Full Text Available Our paper contributes to the literature on international accounting by focusing on the standard setting process. As documented by research literature, accounting regulation can enhance corporate governance (Melis and Carta, 2010, corporate reporting being expected to reduce information asymmetry. Based on accounting research and trade literature we first synthesize recent evolutions in the international accounting arena. We therefore position our study within current realities significantly marked by uncertainty in relation to the world wide globalization process. The objective of our paper is to perform an analysis that would help assess further developments of the convergence project. This is done by looking at the current status of the projects being developed under the IASB –FASB collaboration, as well as by developing a comparison between IFRS and US GAAP. The employed research methodology relies on analyzing data provided through the IASB and the FASB’s websites, as well as other official documents being issued by the two Boards. The assessment of the projects was done by reviewing exposure documents and monitoring the Boards’ deliberations, while the developed comparison requires accounting regulations content analysis. Concluding upon the Boards’ ongoing projects, we might identify areas in which convergence seems to be quite close (such as revenue recognition and leasing, but also areas in which convergence becomes even more challenging (such as financial instruments or the particular case of offsetting. Similar to other studies being developed within accounting research and trade literature (SEC 2011: 8 we may conclude that, generally, US GAAP present more detailed, specific requirements than IFRS.

Contract Audits: Role in Helping Ensure Effective Oversight and Reducing Improper Payments

Science.gov (United States)

2011-02-01

the risk of improper paymen Department of Energy (DOE). DOE’s internal controls over payments to its Waste Treatment Plant ( WTP ) contractor did not...provide reasonab assurance against the risk of improper payments, particularly given the WTP project’s substantial inherent risks. 18 Several factors...DCAA and the contractor, with little oversight of its own, exposed the hundreds of millions of dolla spent annually on the WTP project to an

Regulatory oversight strategy for chemistry program at Canadian nuclear power plants

International Nuclear Information System (INIS)

Kameswaran; Ram

2012-09-01

Chemistry program is one of the essential programs for the safe operation of a nuclear power plant. It helps to ensure the necessary integrity, reliability and availability of plant structures, systems and components important to safety. Additionally, the program plays an important role in asset preservation, limiting radiation exposure and environmental protection. A good chemistry program will minimize corrosion of materials, reduce activation products, minimize of the buildup of radioactive material leading to occupational radiation exposure and it helps limit the release of chemicals and radioactive materials to the environment. The legal basis for the chemistry oversight at Canadian NPPs is established by the Nuclear Safety and Control Act and its associated regulations. It draws on the Canadian Nuclear Safety Commission's regulatory framework and NPP operating license conditions that include applicable standards such as CAN/CSA N286-05 Management System Requirements for Nuclear Power Plants. This paper focuses on the regulatory oversight strategy used in Canada to assess the performance of chemistry program at the nuclear power plants (NPPs) licensed by CNSC. The strategy consists of a combination of inspection and performance monitoring activities. The activities are further supported from information gathered through staff inspections of cross-cutting areas such as maintenance, corrective-action follow-ups, event reviews and safety related performance indicators. (authors)

75 FR 48336 - Notice of Issuance of Statement of Federal Financial Accounting Standard 39, Subsequent Events...

Science.gov (United States)

2010-08-10

... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standard 39, Subsequent Events: Codification of Accounting and Financial Reporting Standards Contained in the AICPA Statement on Auditing Standards and Technical Release 12, Accrual Estimates for Grant...

British Columbia's health reform: "new directions" and accountability.

Science.gov (United States)

Davidson, A R

1999-01-01

The health policy New Directions committed the British Columbia government to a population health perspective and extensive community involvement in the health services reform process. The policy envisaged elected citizen boards with authority to raise revenues and exercise a significant degree of local autonomy. Academic and public attention has been paid to the decision in November 1996 to collapse New Directions' two-tier governance structure into a single level. Less attention has been paid to the profound changes that occurred prior to the government's reversal on the question of governance. This paper focuses on those changes. During the critical three years between the 1993 launch of the reform and its formal revision in 1996, the government's positions on elections, taxation power, local autonomy and scope of action for regional boards all changed. Those changes marked a retreat from political accountability to the community and an advance towards managerial accountability to the government.

The Charitable Trust Model: An Alternative Approach For Department Of Defense Accounting

Science.gov (United States)

2016-12-01

DEFENSE ACCOUNTING 5. FUNDING NUMBERS 6. AUTHOR (S) Gerald V. Weers Jr. 7. PERFORMING ORGANIZATION NAME(S) AND ADDRESS(ES) Naval Postgraduate School...prohibits the incurrence of costs until budget authority is provided; reversing the conditionality of the matching principle accounting logic. In summary...the Board did not believe applying depreciation accounting for these assets would contribute to measuring the cost of outputs produced, or to

Mortality Associated With Emergency Department Boarding Exposure: Are There Differences Between Patients Admitted to ICU and Non-ICU Settings?

Science.gov (United States)

Reznek, Martin A; Upatising, Benjavan; Kennedy, Samantha J; Durham, Natassia T; Forster, Richard M; Michael, Sean S

2018-05-01

Emergency Department (ED) boarding threatens patient safety. It is unclear whether boarding differentially affects patients admitted to intensive care units (ICUs) versus non-ICU settings. We performed a 2-hospital, 18-month, cross-sectional, observational, descriptive study of adult patients admitted from the ED. We used Kaplan-Meier estimation and Cox Proportional Hazards regression to describe differences in boarding time among patients who died during hospitalization versus those who survived, controlling for covariates that could affect mortality risk or boarding exposure, and separately evaluating patients admitted to ICUs versus non-ICU settings. We extracted age, race, sex, time variables, admission unit, hospital disposition, and Elixhauser comorbidity measures and calculated boarding time for each admitted patient. Among 39,781 admissions from the EDs (21.3% to ICUs), non-ICU patients who died in-hospital had a 1.2-fold risk (95% confidence interval, 1.03-1.36; P=0.016) of having experienced longer boarding times than survivors, accounting for covariates. We did not observe a difference among patients admitted to ICUs. Among non-ICU patients, those who died during hospitalization were more likely to have had incrementally longer boarding exposure than those who survived. This difference was not observed for ICU patients. Boarding risk mitigation strategies focused on ICU patients may have accounted for this difference, but we caution against interpreting that boarding can be safe. Segmentation by patients admitted to ICU versus non-ICU settings in boarding research may be valuable in ensuring that the safety of both groups is considered in hospital flow and boarding care improvements.

78 FR 7773 - Notice of Commissioner and Staff Attendance at North American Electric Reliability Corporation...

Science.gov (United States)

2013-02-04

... Board of Trustees Meetings, Board of Trustees Compliance Committee, Corporate Governance and Human Resources Committee, and Standards Oversight and Technology Committee Meetings. Hotel del Coronado, 1500... Association, Inc. v. Western Electric Coordinating Council and North American Electric Reliability Corporation...

76 FR 11474 - Agency Information Collection Activities: Announcement of Board Approval Under Delegated...

Science.gov (United States)

2011-03-02

... Statistics, Board of Governors of the Federal Reserve System, Washington, DC 20551. Telecommunications Device... securitized auto loan delinquencies and charge-offs. The accounting changes brought about by the amendments to...

Board members’ contribution to strategy: The mediating role of board internal processes

Directory of Open Access Journals (Sweden)

Carmen Barroso-Castro

2017-05-01

Full Text Available This study aims to explore what directors do on the board, to what extent the processes occurring in the board allow the sharing and integrating of the existing knowledge, thus facilitating the board members’ contributions to strategy. We adopt the view that the internal board processes increase the impact of the cognitive resources on board performance. Using survey data from 200 large Spanish companies we demonstrate that directors’ level of knowledge of the firm and board job-related diversity positively influence the degree of the board's strategic involvement. Additionally, the internal processes that take place within the board – particularly Cognitive Conflict, the Critical and Independent Approach and the Comprehensive Discussion Process – influence the board's strategic involvement and play a partial mediating role on the aforementioned relationships. However, our results show no evidence for a positive relationship between Board Meeting Dynamics and the board's strategic involvement.

Challenges in accounting the forests - a Latvian case study

Directory of Open Access Journals (Sweden)

Evija Grege-Staltmane

2010-06-01

Full Text Available Forest has a long production cycle. Therefore forest bookkeeping has specific characteristics. However accounting for forest activities has received little attention from accounting researchers. The release of International Accounting Standard 41 "Agriculture" (IAS 41 established a single accounting system for forest assets. The paper analyzes application of IAS 41 which regulates forest accounting. Practice of international forestry companies is examined, and current forest accounting situation in Latvia is investigated. The main factors affecting valuation of a forest in its fair value are discussed and major problems in forest accounting are illuminated. The research indicates that land value and standing timber value should be recorded separately and standing timber should be estimated at its fair value. Despite the attempt of the International Accounting Standard Board to improve the accounting with IAS 41 for biological assets, much enhancement in forest accounting is still needed. 

Accounting for Financial Instruments in an Uncertain World

DEFF Research Database (Denmark)

Pucci, Richard

the IFRS 9 endorsement process in the European Union. Attention is directed towards broadening our awareness of the interplay among diverse actors in the revision of international accounting standards. Ultimately, it is hoped that the thesis will broaden extant understandings of the manner in which......This thesis explores the response of the International Accounting Standards Board (IASB) to the 2008 financial crisis. At the onset of the crisis, the international accounting standard on financial instruments, IAS 39, was blamed for exacerbating the ill effects of the economic downturn...... accounting standard-setters cope with multiple and conflicting interests which crystallize in times of crisis. The project contributes to the literature on accounting standard-setting by further explicating three pertinent issues; namely, (1) how agreements are reached in the critical moments of standard...

Institutional Oversight of Occupational Health and Safety for Research Programs Involving Biohazards

OpenAIRE

Dyson, Melissa C; Carpenter, Calvin B; Colby, Lesley A

2017-01-01

Research with hazardous biologic materials (biohazards) is essential to the progress of medicine and science. The field of microbiology has rapidly advanced over the years, partially due to the development of new scientific methods such as recombinant DNA technology, synthetic biology, viral vectors, and the use of genetically modified animals. This research poses a potential risk to personnel as well as the public and the environment. Institutions must have appropriate oversight and take app...

Inspector General, DOD, Oversight of the Audit of the FY 2000 Military Retirement Fund Financial Statements

Science.gov (United States)

2001-02-28

statements and to report on the adequacy of internal controls and compliance with laws and regulations. We contracted the audit of the FY 2000 Military...performed on the oversight of the audit of the FY 2000 Military Retirement Fund Financial Statements.

A cross-sectional study of emergency department boarding practices in the United States.

Science.gov (United States)

Pitts, Stephen R; Vaughns, Frances L; Gautreau, Marc A; Cogdell, Matthew W; Meisel, Zachary

2014-05-01

The median emergency department (ED) boarding time for admitted patients has been a nationally reportable core measure that now also affects ED accreditation and reimbursement. However, no direct national probability samples of ED boarding data have been available to guide this policy until now. The authors studied new National Hospital Ambulatory Medical Care Survey (NHAMCS) survey items to establish baseline values, to generate hypotheses for future research, and to help improve survey quality in the future. This was a cross-sectional, multistage, stratified annual analysis of EDs and ED visits from the National Hospital Ambulatory Medical Care Survey public use files from 2007 to 2010, a total of 139,502 visit records. These data represent the only national measure of ED boarding. The main outcome of interest was boarding duration for individual patient visits. Data analyses accounted for complex sampling design. The national median boarding time was 79 minutes, with an interquartile range of 36 to 145 minutes. The prevalence of boarding for more than 2 hours among admitted patients was 32% (95% confidence interval [CI] = 30% to 35%). Average ED volume, occupancy, acuity, and hospital admission rates increased abruptly from the second to the third quartile of median boarding duration. The half of hospitals with the longest median boarding times accounted for 73% of ED visits and 79% of ED hospitalizations nationally. Thirty-nine percent of EDs (95% CI = 32% to 46%) reported never holding patients for more than 2 hours, but visit-level analysis at these EDs found that 21% of admissions did in fact stay in the ED over 2 hours. Only 19% of EDs (95% CI = 16% to 22%) used a strategy of moving admitted patients to alternative sites in the hospital during crowded times. In this national survey, ED boarding of admitted patients disproportionately affects hospitals with higher ED volumes, which also see sicker patients who wait longer to be seen, but not hospitals with

Regulatory Oversight of Safety Culture in Nuclear Installations

International Nuclear Information System (INIS)

2013-03-01

Experience across the international nuclear industry and in other technical fields over the past few decades has demonstrated the importance of a healthy safety culture in maintaining the safety of workers, the public and the environment. Both regulators and the nuclear industry recognize the need for licensees to develop a strong safety culture in order to support successful and sustainable nuclear safety performance. Progress over recent years can be observed in the rapid development of approaches to overseeing licensees' safety culture. This publication follows on and complements earlier publications on safety culture, from the publication Safety Culture (Safety Series No. 75-INSAG-4 (1991)), published after the Chernobyl accident, to the more recently published Safety Requirements on The Management System for Facilities and Activities (IAEA Safety Standards Series No. GS-R-3 (2006)), which states that the management system is to be used to promote and support a strong safety culture. A number of attempts have been made at both the international and national levels to establish practical approaches to regulatory oversight of safety culture. During 2010 and 2011, two projects were conducted by the IAEA under the scope of the Safe Nuclear Energy - Regional Excellence Programme within the Norwegian Cooperation Programme with Bulgaria and Romania. These projects were implemented at the Bulgarian and Romanian regulatory bodies. They encompassed the development of a specific process to oversee licensees' safety culture, and involved 30 experts from 17 countries and 22 organizations. The IAEA continues to support Member States in the area of safety culture through its projects on safety management and capacity building. This publication addresses the basics of regulatory oversight of safety culture, describes the approaches currently implemented at several regulatory bodies around the world and, based on these examples, proposes a path to developing such a process

What You Measure Is What You Get. The Effects of Accounting Standards Effects Studies

NARCIS (Netherlands)

Koenigsgruber, R.; Gross, C.

2012-01-01

The UK's Accounting Standards Board and the European Financial Reporting Advisory Group have published a discussion paper entitled 'Considering the Effects of Accounting Standards'. While the effort to think through potential consequences of proposed regulatory acts in advance is welcome, we argue

Notification: Audit of EPA's Adherence to Policies, Procedures and Oversight Controls Pertaining to the Administrator’s Travel

Science.gov (United States)

Project #OA-FY17-0382, August 28, 2017. The EPA OIG plans to begin preliminary research on the EPA’s adherence to policies, procedures and oversight controls pertaining to the Administrator’s travel to Oklahoma.

Areva - Press release from the Supervisory Board

International Nuclear Information System (INIS)

Marie, Patricia; Briand, Pauline; Floquet-Daubigeon, Fleur; Michaut, Maxime; Scorbiac, Marie de; Repaire, Philippine du

2012-01-01

During its meeting held on December 12, 2011, devoted in particular to the examination of the 2011 closing estimates, the AREVA Executive Board indicated that it expected to book a provision of 1.46 billion euros (2.025 billion US dollars) in the company's accounts for fiscal year 2011 for impairment of assets for the reporting entity UraMin, a mining company acquired by AREVA in 2007, which, given the provision booked in 2010 (426 million euros), brings the value of these assets on the AREVA balance sheet down to 410 million euros. Given the size of these provisions, the Supervisory Board decided to make three of its members, meeting as an ad hoc committee, in charge of analyzing the terms of acquisition of this company, as well as the key decisions made in this reporting entity up to 2011 and, based on the outcome of these analyses, to recommend to it any appropriate measures in AREVA's interest. This committee reported on its work during the Supervisory Board meeting held on February 14, 2012. In light of this report, the Supervisory Board found that the fairness and reliability of the financial statements of previous years were not in question. Nevertheless, considering the malfunctions raised, the Board considers it appropriate to thoroughly review AREVA's governance in order to ensure that decisions concerning large acquisitions or investments be reviewed and validated in the future under conditions ensuring better legal and financial security and enabling a more transparent dialogue between management and the Supervisory Board. It thus asked the Executive Board to recommend, at the next General Meeting of Shareholders, that the by-laws of the company be modified to make the Supervisory Board's prior approval of investments, stake acquisitions and acquisitions mandatory above a threshold of 20 million euros. It also decided to set up a business ethics committee within the Supervisory Board responsible for ensuring that rules of conduct are properly applied

78 FR 66384 - Membership of the Merit Systems Protection Board's Performance Review Board

Science.gov (United States)

2013-11-05

... MERIT SYSTEMS PROTECTION BOARD Membership of the Merit Systems Protection Board's Performance Review Board AGENCY: Merit Systems Protection Board. ACTION: Notice. SUMMARY: Notice is hereby given of the members of the Merit Systems Protection Board's Performance Review Board. DATES: November 5, 2013...

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...

76 FR 14110 - Order Regarding Review of FASB Accounting Support Fee for 2011 Under Section 109 of the Sarbanes...

Science.gov (United States)

2011-03-15

... recognize, as generally accepted for purposes of the securities laws, any accounting principles established... policy statement concluding that the Financial Accounting Standards Board (``FASB'') and its parent organization, the Financial Accounting Foundation (``FAF''), satisfied the criteria for an accounting standard...

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...

ACCOUNTING INFORMATION SYSTEM - QUALITATIVE CHARACTERISTICS AND THE IMPORTANCE OF ACCOUNTING INFORMATION AT TRADE ENTITIES

Directory of Open Access Journals (Sweden)

CARAIMAN ADRIAN-COSMIN

2015-03-01

Full Text Available Financial and accounting information systems, today, no longer are the traditional ones, they are subject to the normalisation and harmonisation, in the idea of globalization, and as a natural consequence of this situation, the users of accounting information require more and more diverse information from these systems. The economic entities in general, and those in the trade, in particular, performance management, management of the current situation, with multiple phenomena of crisis, require substantiation of decisions on the basis of a system of real information, pertinent, relevant and provided in a timely manner (Radu, 2011 [7]. Apart from users and goals of information provided by entities of the accounting information system of trade entities, they must have certain qualitative characteristics that facilitate the process of interpretation and use of accounting information. At the same time they are needed because their accounting information through its better goal, to represent the support base for the elaboration of certain decisions by those interested. In this article I propose to introduce qualitative characteristics of accounting information provided by IASB (International Accounting Standards Board, which, incidentally, have been taken up initially by the Romanian accounting regulations, with their subsequent amendments and additions, so far, because, in the end, as a conclusion, I consider that I should be noted that these qualities cannot be effective unlessin turn, the users themselves have the quality to have the knowledge required to understand the information that is intended for them.

International Financial Reporting Standards Convergence and Quality of Accounting Information: Evidence from Indonesia

OpenAIRE

Yusrina, Hasyyati; Mukhtaruddin, Mukhtaruddin; Fuadah, Luk Luk; Sulong, Zunaidah

2017-01-01

The International Financial Reporting Standards (IFRS) initiated by International Accounting Standard Board (IASB) are principle-based standard that require extensive disclosure of financial statements and accounting information as compared to prior standard that is the Generally Accepted Accounting Principles (GAAP) to better reflect the overall quality of company’s performance. Therefore, the IFRS convergence is expected to improve the reliability of financial reporting by limiting opportun...

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...

77 FR 60741 - Convening of an Accountability Review Board To Examine the Circumstances Surrounding the Deaths...

Science.gov (United States)

2012-10-04

... Hillary Rodham Clinton has determined that the recent deaths of Ambassador J. Christopher Stevens..., Libya involved loss of life at or related to a U.S. mission abroad. Therefore, Secretary Clinton has... cooperation. The Board will submit its conclusions and recommendations to Secretary Clinton within 60 days of...

PHA Annual report and accounts 2014-2015

OpenAIRE

Public Health Agency

2015-01-01

The Public Health Agency Annual report 2014 2015 provides background information about the PHA, highlights the achievements during the�2014-2015 financial year and provides an overview of work undertaken in priority areas�within each directorate�of�the organisation.The�full financial accounts are included in this report as is�information on members of the PHA board.Click here for the PDF.

PHA Annual report and accounts 2012-2013

OpenAIRE

Public Health Agency

2013-01-01

The Public Health Agency Annual report 2012-2013 provides background information about the PHA, highlights the achievements during the�2012-2013 financial year and provides an overview of work undertaken in priority areas�within each directorate�of�the organisation.The�full financial accounts are included in this report as is�information on members of the PHA board.Click here for the PDF

Hospital board effectiveness: relationships between board training and hospital financial viability.

Science.gov (United States)

Molinari, C; Morlock, L; Alexander, J; Lyles, C A

1992-01-01

This study examined whether hospital governing boards that invest in board education and training are more informed and effective decision-making bodies. Measures of hospital financial viability (i.e., selected financial ratios and outcomes) are used as indicators of hospital board effectiveness. Board participation in educational programs was significantly associated with improved profitability, liquidity, and occupancy levels, suggesting that investment in the education of directors is likely to enhance hospital viability and thus increase board effectiveness.

Do the women matter in co-operative banks’ boards?

Directory of Open Access Journals (Sweden)

Vittorio Boscia

2015-06-01

Full Text Available The topic of gender diversity is assuming greater importance not only for regulatory reasons. In credit cooperative field, the presence of gender diversity can qualify among the mutual aims and social sector should pursue. With reference to cooperative banks, the work aims to verify whether board gender diversity increases the creation of value for stakeholders, in terms of stakeholders’ global value added (shareholders, employees, customers, regulators, community and external environment. We propose an econometric approach based on OLS regression model; the econometric model adopted to test our research hypothesis take into account three dependent variables in order to measure the amount and the distribution of value created by each cooperative bank, like Global Value Added Index, HHI Index and GINI Index. Regarding the regressors in order to express the bank governance profile, the choice of variables is based on the results of the studies relating to bank governance-performance. Our model takes also into account other macro-economic control regressors. The model is tested on a sample of Italian cooperative banks. Previous studies on board gender diversity in cooperative banks are particularly limited as a result of limited information and opacity of this field. The existing studies are limited to analyses of the effects on performance of the separation between ownership and control or of the corporate and governance structures, neglecting the dynamics of gender diversity; recently, some authors have investigated the relationship between the composition of loan portfolios and the structure and membership of the boards of cooperative banks in Spain, without however considering the board gender diversity. Our work allows you to expand the knowledge on the issue of governance of cooperative banks. Our study proposes some indicators to assess the social and mutual performance of cooperative banks; it puts in evidence if board gender diversity

77 FR 11553 - Draft Guidance on Food and Drug Administration Oversight of Positron Emission Tomography Drug...

Science.gov (United States)

2012-02-27

... Oversight of PET Drug Products--Questions and Answers.'' The draft guidance provides questions and answers... assist that office in processing your requests. See the SUPPLEMENTARY INFORMATION section for electronic... PET Drug Products--Questions and Answers.'' In 1997, Congress passed the Food and Drug Administration...

Information Needs for Accountability Reporting: Perspectives of Stakeholders of Malaysian Public Universities

Directory of Open Access Journals (Sweden)

Norida Basnan

2016-06-01

Full Text Available The study aims at exploring the needs of a broad group of stakeholders of Malaysian public universities with respect to information items that should be disclosed in the university annual report, and their views on the disclosure importance of the items. This is a preliminary study towards the effort to develop an accountability reporting framework for Malaysian public universities. A questionnaire survey on the universities‟ stakeholders representing each stakeholder group which include policy makers, students, parents, employers, the public, university management and employees, suppliers and oversight entities was carried out in order to identify and confirm the stakeholders‟ disclosure needs. It is expected that the needs of the stakeholders in terms of information to be reported are comprehensive which include financial and non-financial information; and there are differences in the views on the disclosure importance of information among the stakeholder groups. The findings of this study provide a clear understanding of the information that should be disclosed in the annual reports of Malaysian public universities for accountability purpose. The findings may potentially assist the public universities to improve the way they discharge their public accountability through annual reporting.

76 FR 64948 - Notice of Senior Executive Service Performance Review Board Membership

Science.gov (United States)

2011-10-19

..., Accountability, Resources, and Technology, Agency for Healthcare Research and Quality, 540 Gaither Road, Suite... DEPARTMENT OF HEALTH AND HUMAN SERVICES Agency for Healthcare Research and Quality Notice of Senior Executive Service Performance Review Board Membership The Agency for Healthcare Research and...

76 FR 18516 - Senior Executive Service; Combined Performance Review Board (PRB)

Science.gov (United States)

2011-04-04

... performance appraisals of career and non-career senior executives. The Board recommendations regarding..., more than half of the members shall consist of career appointees. The names and titles of the PRB... Center, Bureau of Public Debt Debra L. Hines, Assistant Commissioner, Office of Public Debt Accounting...

Bridging existing governance gaps: five evidence-based actions that boards can take to pursue high quality care.

Science.gov (United States)

Leggat, Sandra G; Balding, Cathy

2017-11-13

Objective To explore the impact of the organisational quality systems on quality of care in Victorian health services. Methods During 2015 a total of 55 focus groups were conducted with more than 350 managers, clinical staff and board members in eight Victorian health services to explore the effectiveness of health service quality systems. A review of the quality and safety goals and strategies outlined in the strategic and operating plans of the participating health services was also undertaken. Results This paper focuses on the data related to the leadership role of health service boards in ensuring safe, high-quality care. The findings suggest that health service boards are not fully meeting their governance accountability to ensure consistently high-quality care. The data uncovered major clinical governance gaps between stated board and executive aspirations for quality and safety and the implementation of these expectations at point of care. These gaps were further compounded by quality system confusion, over-reliance on compliance, and inadequate staff engagement. Conclusion Based on the existing evidence we propose five specific actions boards can take to close the gaps, thereby supporting improved care for all consumers. What is known about this topic? Effective governance is essential for high-quality healthcare delivery. Boards are required to play an active role in their organisation's pursuit of high quality care. What does this paper add? Recent government reports suggest that Australian health service boards are not fully meeting their governance requirements for high quality, safe care delivery, and our research pinpoints key governance gaps. What are the implications for practitioners? Based on our research findings we outline five evidence-based actions for boards to improve their governance of quality care delivery. These actions focus on an organisational strategy for high-quality care, with the chief executive officer held accountable for

Introductory statement to the Board of Governors, 14 June 2004, Vienna, Austria

International Nuclear Information System (INIS)

ElBaradei, M.

2004-01-01

The Statement to the Board of Governors includes the Agency's Annual Report, the Technical Cooperation Report, the Safeguards Implementation Report, the report of the Programme and Budget Committee, and a number of specific nuclear technology, safety and verification issues. The Technical Cooperation Report deals with TC Programme Management; Programme of Action for Cancer Therapy; TC Programme Funding; TC Programme Oversight. The Nuclear Technology part is concerned with Action Plan on Decommissioning of nuclear facilities, which incorporates the recommendations from the Agency's conference on safe decommissioning for nuclear activities held in 2002 in Berlin; Status of the IAEA International Project on Innovative Nuclear Reactors and Fuel Cycles (INPRO). Nuclear Safety and Security covers Nuclear Installation Safety; Transport Safety; Emergency Preparedness and Response; Global Threat Reduction Initiative. Nuclear Verification is describing the Safeguards Implementation Report and Safeguards Statement for 2003; Implementation of Safeguards in the Democratic People's Republic of Korea, in the Islamic Republic of Iran; and in Iraq; Status of Safeguards Agreements and Additional Protocols; Integrated Safeguards. The Secretariat remains committed to the efficient and effective implementation of programmes that reflect the priorities of all our Member States

1993 Annual performance report for Environmental Oversight and Monitoring at Department of Energy facilities in New Mexico

International Nuclear Information System (INIS)

1993-01-01

In October of 1990, the New Mexico Environment Department entered into an agreement with the US Department of Energy (DOE) to create the Department of Energy Oversight and Monitoring Program. This program is designed to create an avenue for the State to ensure DOE facilities are in compliance with applicable environmental regulations, to allow the State oversight and monitoring independent of the DOE, to allow the State valuable input into remediation decision making, and to protect the environment and the public health and safety of New Mexicans concerning DOE facility activities. This agreement, called the Agreement in Principle (AIP), includes all four of New Mexico's DOE facilities: Los Alamos National Laboratory in Los Alamos; Sandia National Laboratories and the Inhalation Toxicology Research Institute on Kirtland Air Force Base in Albuquerque; and the Waste Isolation Pilot Plant near Carlsbad

78 FR 49262 - Sunshine Act Meeting

Science.gov (United States)

2013-08-13

... the importance of robust oversight to sustain long-term improvements. CONTACT PERSON FOR FURTHER... Board's Washington office and at DOE's public reading room at the DOE Federal Building, 1000... Safety Board. ACTION: Notice of Public Meeting and Hearing. SUMMARY: Pursuant to the provisions of the...

Counterfeit Parts: DOD Needs to Improve Reporting and Oversight to Reduce Supply Chain Risk

Science.gov (United States)

2016-02-01

agencies and contractors we met with stated that they have encountered counterfeit parts less frequently in the DOD supply chain , in part, because...the DOD supply chain as a method to prevent further counterfeiting.22 DOD and industry officials noted that timely reporting of...COUNTERFEIT PARTS DOD Needs to Improve Reporting and Oversight to Reduce Supply Chain Risk Report to Congressional Committees

Improving patient safety and physician accountability using the hospital credentialing process

OpenAIRE

Forster, Alan J; Turnbull, Jeff; McGuire, Shaun; Ho, Michael L; Worthington, JR

2011-01-01

Abstract The lack of systematic oversight of physician performance has led to some serious cases related to physician competence and behaviour. We are currently implementing a hospital-wide approach to improve physician oversight by incorporating it into the hospital credentialing process. Our proposed credentialing method involves four systems: (1) a system for monitoring and reporting clinical performance; (2) a system for evaluating physician behaviour; (3) a complaints management system; ...

77 FR 71803 - Guidance on Food and Drug Administration Oversight of Positron Emission Tomography Drug Products...

Science.gov (United States)

2012-12-04

... PET Drug Products--Questions and Answers.'' This guidance provides questions and answers that address.... 2201, Silver Spring, MD 20993-0002. Send one self-addressed adhesive label to assist that office in... availability of a guidance entitled ``FDA Oversight of PET Drug Products--Questions and Answers.'' In 1997...

Post-approval monitoring and oversight of U.S.-initiated human subjects research in resource-constrained countries.

Science.gov (United States)

Brown, Brandon; Kinsler, Janni; Folayan, Morenike O; Allen, Karen; Cáceres, Carlos F

2014-06-01

The history of human subjects research and controversial procedures in relation to it has helped form the field of bioethics. Ethically questionable elements may be identified during research design, research implementation, management at the study site, or actions by a study's investigator or other staff. Post-approval monitoring (PAM) may prevent violations from occurring or enable their identification at an early stage. In U.S.-initiated human subjects research taking place in resource-constrained countries with limited development of research regulatory structures, arranging a site visit from a U.S. research ethics committee (REC) becomes difficult, thus creating a potential barrier to regulatory oversight by the parent REC. However, this barrier may be overcome through the use of digital technologies, since much of the world has at least remote access to the Internet. Empirical research is needed to pilot test the use of these technologies for research oversight to ensure the protection of human subjects taking part in research worldwide.

75 FR 81612 - The Consumer Operated and Oriented Plan (CO-OP) Advisory Board; Office of Consumer Information...

Science.gov (United States)

2010-12-28

... and Insurance Oversight (OCIIO) on the Department's strategy to foster the creation of qualified... and Insurance Oversight (OCIIO) on the Department's strategy to foster the creation of qualified... of this notice. Individuals requiring sign language interpretation or other special accommodations...

The dBoard: a Digital Scrum Board for Distributed Software Development

DEFF Research Database (Denmark)

Esbensen, Morten; Tell, Paolo; Cholewa, Jacob Benjamin

2015-01-01

In this paper we present the dBoard - a digital Scrum Board for distributed Agile software development teams. The dBoard is designed as a 'virtual window' between two Scrum team spaces. It connects two locations with live video and audio, which is overlaid with a synchronized and interactive...... digital Scrum board, and it adapts the fidelity of the video/audio to the presence of people in front of it. The dBoard is designed to work (i) as a passive information radiator from which it is easy to get an overview of the status of work, (ii) as a media space providing awareness about the presence...... of remote co-workers, and (iii) as an active meeting support tool. The paper presents a case study of distributed Scrum in a large software company that motivates the design of the dBoard, and details the design and technical implementation of the dBoard. The paper also reports on an initial user study...

78 FR 79714 - Proposed Collection; Comment Request

Science.gov (United States)

2013-12-31

... notifies the board of important developments concerning custody arrangements so that the board may exercise effective oversight. The requirement that the delegate agree to exercise reasonable care is intended to... delegate must agree to exercise reasonable care, prudence, and diligence, or to adhere to a higher standard...

Enhancing accountability in public–private partnerships in South Africa

African Journals Online (AJOL)

kirstam

2014-12-09

Dec 9, 2014 ... undermine public control (Sands 2004; Grimsey & Lewis 2007; ..... disclosure of information (IPPR 2001). ... In effect, there is no clarity as to what exactly is to be audited in ..... PPP arrangement, such as timely and efficient accounting systems, ... a code of conduct, internal review boards and professional ...

Torture, Impunity, and the Need for Independent Prosecutorial Oversight of the Executive Branch

OpenAIRE

Quigley, Fran

2017-01-01

Fran Quigley, Torture, Impunity, and the Need for Independent Prosecutorial Oversight of the Executive Branch, 20 Cornell J. L. & Pub. Pol'y 271 (2010) Allegations of Executive Branch misconduct present an inherent conflict of interest because prosecutorial discretion is invested in a U.S. Attorney General appointed by – and serving at the pleasure of – the President. Various commentators, including Justice Antonin Scalia, Professor Stephen Carter, and the many critics of the former indep...

Dynamic oversight: implementation gaps and challenges

Science.gov (United States)

Howard, John

2011-04-01

Nanotechnology is touted as a transformative technology in that it is predicted to improve many aspects of human life. There are hundreds of products in the market that utilize nanostructures in their design, such as composite materials made out of carbon or metal oxides. Potential risks to consumers, to the environment, and to workers from the most common passive nanomaterial—carbon nanotubes—are emerging through scientific research. Newer more active nanostructures—such as cancer therapies and targeted drug systems—are also increasing in use and are raising similar risk concerns. Governing the risks to workers is the subject of this commentary. The Occupational Safety and Health Act of 1970 grants the Occupational Safety and Health Administration the legal authority to set occupational health standards to insure that no worker suffers material impairment of health from work. However, setting a standard to protect workers from nanotechnology risks may occur some time in the future because the risks to workers have not been well characterized scientifically. Alternative risk governances—such as dynamic oversight through stakeholder partnerships, "soft law" approaches, and national adoption of international consensus standards—are evaluated in this article.

Dynamic oversight: implementation gaps and challenges

International Nuclear Information System (INIS)

Howard, John

2011-01-01

Nanotechnology is touted as a transformative technology in that it is predicted to improve many aspects of human life. There are hundreds of products in the market that utilize nanostructures in their design, such as composite materials made out of carbon or metal oxides. Potential risks to consumers, to the environment, and to workers from the most common passive nanomaterial—carbon nanotubes—are emerging through scientific research. Newer more active nanostructures—such as cancer therapies and targeted drug systems—are also increasing in use and are raising similar risk concerns. Governing the risks to workers is the subject of this commentary. The Occupational Safety and Health Act of 1970 grants the Occupational Safety and Health Administration the legal authority to set occupational health standards to insure that no worker suffers material impairment of health from work. However, setting a standard to protect workers from nanotechnology risks may occur some time in the future because the risks to workers have not been well characterized scientifically. Alternative risk governances—such as dynamic oversight through stakeholder partnerships, “soft law” approaches, and national adoption of international consensus standards—are evaluated in this article.

1991 Annual performance report for environmental oversight and monitoring at Department of Energy Facilities in New Mexico

International Nuclear Information System (INIS)

1994-01-01

On October 22, 1990 an agreement was entered into between the US DOE and the State of New Mexico. The agreement was designed to assure the citizens of New Mexico that the environment is protected and that public health, as related to the environment is also protected. The Agreement reflects the understanding and commitments between the parties regarding environmental oversight, monitoring, remediation and emergency response at the following DOE facilities: the Inhalation Toxicology Research Institute (ITRI); Los Alamos National Laboratory (LANL); Sandia National Laboratory (SNL); and the Waste Isolation Pilot Plant (WIPP). These provision are ongoing through a vigorous program of independent monitoring and oversight; prioritization of clean-up and compliance activities; and new commitments by DOE. While the initial assessment of the quality and effectiveness of the facilities' environmental monitoring and surveillance programs is not yet complete, preliminary findings are presented regarding air quality monitoring, environmental monitoring, and groundwater monitoring

Board game

International Nuclear Information System (INIS)

Brennan, N.S.

1982-01-01

A board game comprises a board, a number of counters and two dice. The board is marked to provide a central area, representing the nucleus of an atom, and six or more annular rings extending concentrically around the central area, the rings being divided into 2,8,18,32,48 and 72 squares. Each ring represents an electron shell, and some of the squares are numbered, the number representing the atomic number of different elements. (author)

12 CFR 361.5 - What are the FDIC's oversight and monitoring responsibilities in administering this program?

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 4 2010-01-01 2010-01-01 false What are the FDIC's oversight and monitoring responsibilities in administering this program? 361.5 Section 361.5 Banks and Banking FEDERAL DEPOSIT INSURANCE CORPORATION REGULATIONS AND STATEMENTS OF GENERAL POLICY MINORITY AND WOMEN OUTREACH PROGRAM CONTRACTING § 361...

Development of an Adjustable board and a Rotational Board for Scaffold

Science.gov (United States)

Jang, Myunghoun

2017-06-01

Scaffold is widely used in high work-places inside and outside of a building construction site. It is inexpensive and is installed and dismantled easily. Although standards and ledgers of a steel tube and coupler scaffold are installed in a regular distance, the distances of transoms are not equal in some places. Sometimes a working platform or a board is absent in the corner of scaffold. This may cause safety accidents because a foothold is not stable on the transoms. An adjustable safety board and a rotational safety board are suggested in this paper. The adjustable board consists of two footholds. The small one is inserted into the large one. The rotational board covers not only right angle but also acute or obtuse angles. These safety boards for scaffold help to decrease safety accidents in construction sites.

Governing Board of the Pension Fund

CERN Multimedia

2006-01-01

The Governing Board held its 146th and 147th meetings on 19 September and 1 November 2006 respectively. At the first of these two meetings, a technical amendment to the Rules of the Fund was discussed regarding the annual adjustment of pensions. The Governing Board made a proposal, which was approved by the CERN Council at its meeting on 19 October 2006, to make an amendment to Article II 1.15 of the Pension Fund's Rules (see below). As a result, in future years, as long as the funding ratio of the Pension Fund is below 100 %, only a fraction of the observed inflation will be granted, so that the funding ratio reaches 100 % by the end of 2033. The cumulated loss in purchasing power incurred by any beneficiary shall be limited to 8 % maximum (including, for those concerned, the 1.7 % loss as at 1 January 2005). The parameters of this mechanism shall be reviewed after each actuarial review, to take into account the updated financial position of the Fund. The factor to be applied to the consumer price index f...

Meeting of the Pension Fund Governing Board

CERN Document Server

HR Department

2009-01-01

Reminder Given the current state of the financial markets and the continuing uncertainty as to their future evolution, we begin by reiterating the introductory statement of the last report from the Pension Fund: "The CERN pension scheme is based on the principle of defined benefits, so beneficiaries continue to receive the benefits to which they are entitled in accordance with the Rules of the Pension Fund. This means that pension entitlements under the Rules are not directly affected by the financial crisis and the current economic situation. However, the adjustment of pensions to the cost of living is not automatic and, under the method applied since 2006, must take into account the Fund’s financial position." Meeting of the Pension Fund Governing Board (PFGB) The PFGB held its ninth and tenth meetings on 1st December 2008 and 11 February 2009 respectively. At the ninth meeting, the Governing Board bade farewell to P. Lambert, who had been an expert member since November 2007 and a membe...

Meeting of the Pension Fund Governing Board

CERN Document Server

HR Department

2009-01-01

Reminder Given the current state of the financial markets and the continuing uncertainty as to their future evolution, we begin by reiterating the introductory statement of the last report from the Pension Fund: "The CERN pension scheme is based on the principle of defined benefits, so beneficiaries continue to receive the benefits to which they are entitled in accordance with the Rules of the Pension Fund. This means that pension entitlements under the Rules are not directly affected by the financial crisis and the current economic situation. However, the adjustment of pensions to the cost of living is not automatic and, under the method applied since 2006, must take into account the Fund’s financial position." Meeting of the Pension Fund Governing Board (PFGB) The PFGB held its ninth and tenth meetings on 1st December 2008 and 11 February 2009 respectively. At the ninth meeting, the Governing Board bade farewell to P. Lambert, who had been an expert member since November...

76 FR 53683 - Draft Guidance for Industry on Oversight of Clinical Investigations: A Risk-Based Approach to...

Science.gov (United States)

2011-08-29

... 200N, Rockville, MD 20852-1448; or the Office of Communication, Education and Radiation Programs... describes a modern, risk-based approach to monitoring that focuses on critical study parameters and relies... appropriate, and other forms of information technology. Title: Draft Guidance for Industry: Oversight of...

Paradigms, Power, and PR in New York City: Assessing Two School Accountability Implementation Efforts

Science.gov (United States)

Peck, Craig

2014-01-01

This policy study critically compares two different efforts to implement an accountability system in the New York City public schools. In 1971, the New York City Board of Education contracted with the Educational Testing Service (ETS), which created a lengthy accountability plan for the district. Fitful maneuvers to execute the ETS plan fizzled…

The Problems of Accounting in a Public Institution: The Case of Slovenia

Directory of Open Access Journals (Sweden)

Meta Duhovnik

2007-12-01

Full Text Available In the article the author determines that, due to changes during the privatisation process, the Slovenian framework for public institution accounting is unable to assure the relevant presentation of costs, benefits and effects. She therefore proposes certain changes based on solutions applied in the private sector accounting practices. Her conclusions and recommendations, however, are based on a need for a true and fair measurement of a public institution’s results. The recommended way to achieve this goal is the proper application of solutions included in the International Public Sector Accounting Standards issued by the International Public Sector Accounting Standards Board of the International Federation of Accountants.

A Research on the Responsibility of Accounting Professionals to Determine and Prevent Accounting Errors and Frauds: Edirne Sample

Directory of Open Access Journals (Sweden)

Semanur Adalı

2017-09-01

Full Text Available In this study, the ethical dimensions of accounting professionals related to accounting errors and frauds were examined. Firstly, general and technical information about accounting were provided. Then, some terminology on error, fraud and ethics in accounting were discussed. Study also included recent statistics about accounting errors and fraud as well as presenting a literature review. As the methodology of research, a questionnaire was distributed to 36 accounting professionals residing in Edirne city of Turkey. The collected data were then entered to the SPSS package program for analysis. The study revealed very important results. Accounting professionals think that, accounting chambers do not organize enough seminars/conferences on errors and fraud. They also believe that supervision and disciplinary boards of professional accounting chambers fulfill their responsibilities partially. Attitude of professional accounting chambers in terms of errors, fraud and ethics is considered neither strict nor lenient. But, most accounting professionals are aware of colleagues who had disciplinary penalties. Most important and effective tool to prevent errors and fraud is indicated as external audit, but internal audit and internal control are valued as well. According to accounting professionals, most errors occur due to incorrect data received from clients and as a result of recording. Fraud is generally made in order to get credit from banks and for providing benefits to the organization by not showing the real situation of the firm. Finally, accounting professionals state that being honest, trustworthy and impartial is the basis of accounting profession and accountants must adhere to ethical rules.

The FASB explores accounting for future cash flows.

Science.gov (United States)

Luecke, R W; Meeting, D T

2001-03-01

The FASB's Statement of Financial Accounting Concepts No. 7, Using Cash Flow Information and Present Value in Accounting Measurements (Statement No. 7), presents the board's views regarding how cash-flow information and present values should be used in accounting for future cash flows when information on fair values is not available. Statement No. 7 presents new concepts regarding how an asset's present value should be calculated and when the interest method of allocation should be used. The FASB proposes a present-value method that takes into account the degree of uncertainty associated with future cash flows among different assets and liabilities. The FASB also suggests that rather than use estimated cash flows (in which a single set of cash flows and a single interest rate is used to reflect the risk associated with an asset or liability), accountants should use expected cash flows (in which all expectations about possible cash flows are used) in calculating present values.

37 CFR 382.13 - Terms for making payment of royalty fees and statements of account.

Science.gov (United States)

2010-07-01

... royalty fees and statements of account. 382.13 Section 382.13 Patents, Trademarks, and Copyrights COPYRIGHT ROYALTY BOARD, LIBRARY OF CONGRESS RATES AND TERMS FOR STATUTORY LICENSES RATES AND TERMS FOR... Audio Radio Services § 382.13 Terms for making payment of royalty fees and statements of account. (a...

37 CFR 384.4 - Terms for making payment of royalty fees and statements of account.

Science.gov (United States)

2010-07-01

... royalty fees and statements of account. 384.4 Section 384.4 Patents, Trademarks, and Copyrights COPYRIGHT ROYALTY BOARD, LIBRARY OF CONGRESS RATES AND TERMS FOR STATUTORY LICENSES RATES AND TERMS FOR THE MAKING... royalty fees and statements of account. (a) Payment to Collective. A Licensee shall make the royalty...