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Sample records for accounting service denver

  1. 78 FR 45962 - Notice of Inventory Completion: University of Denver Museum of Anthropology, Denver, CO

    Science.gov (United States)

    2013-07-30

    ....R50000] Notice of Inventory Completion: University of Denver Museum of Anthropology, Denver, CO AGENCY: National Park Service, Interior. ACTION: Notice. SUMMARY: The University of Denver Museum of Anthropology... funerary objects should submit a written request to the University of Denver Museum of Anthropology. If no...

  2. 78 FR 72710 - Notice of Intent To Repatriate Cultural Items: Denver Art Museum, Denver, CO

    Science.gov (United States)

    2013-12-03

    ....R50000] Notice of Intent To Repatriate Cultural Items: Denver Art Museum, Denver, CO AGENCY: National Park Service, Interior. ACTION: Notice. SUMMARY: The Denver Art Museum, in consultation with the appropriate Indian tribes or Native Hawaiian organizations, has determined that the cultural items listed in...

  3. 76 FR 58032 - Notice of Intent To Repatriate a Cultural Item: Denver Museum of Nature and Science, Denver, CO

    Science.gov (United States)

    2011-09-19

    ... Denver Museum of Nature & Science, Denver, CO, that meets the definition of an object of cultural... Cultural Item: Denver Museum of Nature and Science, Denver, CO AGENCY: National Park Service, Interior. ACTION: Notice. SUMMARY: The Denver Museum of Nature & Science, in consultation with the appropriate...

  4. 78 FR 45961 - Notice of Inventory Completion: University of Denver Museum of Anthropology, Denver, CO

    Science.gov (United States)

    2013-07-30

    ....R50000] Notice of Inventory Completion: University of Denver Museum of Anthropology, Denver, CO AGENCY: National Park Service, Interior. ACTION: Notice. SUMMARY: The University of Denver Museum of Anthropology... Anthropology. If no additional requestors come forward, transfer of control of the human remains to the Indian...

  5. 75 FR 23807 - Notice of Inventory Completion: Denver Museum of Nature & Science, Denver, CO

    Science.gov (United States)

    2010-05-04

    ... DEPARTMENT OF THE INTERIOR National Park Service Notice of Inventory Completion: Denver Museum of Nature & Science, Denver, CO AGENCY: National Park Service, Interior. ACTION: Notice. Notice is here given in accordance with the Native American Graves Protection and Repatriation Act (NAGPRA), 25 U.S.C. 3003, of the completion of an inventory of...

  6. 75 FR 5627 - Notice of Inventory Completion: Denver Museum of Nature & Science, Denver, CO

    Science.gov (United States)

    2010-02-03

    ... DEPARTMENT OF THE INTERIOR National Park Service Notice of Inventory Completion: Denver Museum of Nature & Science, Denver, CO AGENCY: National Park Service, Interior. ACTION: Notice. Notice is here given in accordance with the Native American Graves Protection and Repatriation Act (NAGPRA), 25 U.S.C. 3003, of the completion of an inventory of...

  7. 75 FR 42770 - Notice of Inventory Completion: Denver Museum of Nature & Science, Denver, CO

    Science.gov (United States)

    2010-07-22

    ... DEPARTMENT OF THE INTERIOR National Park Service Notice of Inventory Completion: Denver Museum of Nature & Science, Denver, CO AGENCY: National Park Service, Interior. ACTION: Notice. Notice is here given in accordance with the Native American Graves Protection and Repatriation Act (NAGPRA), 25 U.S.C. 3003, of the completion of an inventory of...

  8. 75 FR 70027 - Notice of Inventory Completion: Denver Museum of Nature & Science, Denver, CO

    Science.gov (United States)

    2010-11-16

    ... DEPARTMENT OF THE INTERIOR National Park Service [2253-665] Notice of Inventory Completion: Denver Museum of Nature & Science, Denver, CO AGENCY: National Park Service, Interior. ACTION: Notice. Notice is here given in accordance with the Native American Graves Protection and Repatriation Act (NAGPRA), 25 U.S.C. 3003, of the completion of an...

  9. 75 FR 55823 - Notice of Inventory Completion: Denver Museum of Nature & Science, Denver, CO; Correction

    Science.gov (United States)

    2010-09-14

    ... DEPARTMENT OF THE INTERIOR National Park Service Notice of Inventory Completion: Denver Museum of Nature & Science, Denver, CO; Correction AGENCY: National Park Service, Interior. ACTION: Notice; correction. Notice is here given in accordance with the Native American Graves Protection and Repatriation Act (NAGPRA), 25 U.S.C. 3003, of the...

  10. 77 FR 23502 - Notice of Inventory Completion: University of Denver Department of Anthropology and Museum of...

    Science.gov (United States)

    2012-04-19

    ...: University of Denver Department of Anthropology and Museum of Anthropology, Denver, CO AGENCY: National Park Service, Interior. ACTION: Notice. SUMMARY: The University of Denver Department of Anthropology and Museum of Anthropology, Denver, CO, has completed an inventory of human [[Page 23503

  11. 76 FR 17444 - Notice of Inventory Completion: Colorado Historical Society (History Colorado), Denver, CO

    Science.gov (United States)

    2011-03-29

    ... Culture, Colorado Historical Society (History Colorado), 1560 Broadway, Suite 400, Denver, CO 80202...: Colorado Historical Society (History Colorado), Denver, CO AGENCY: National Park Service, Interior. ACTION... control of the Colorado Historical Society (History Colorado), Denver, CO. The human remains were removed...

  12. 78 FR 64007 - Notice of Inventory Completion: University of Denver Department of Anthropology and Museum of...

    Science.gov (United States)

    2013-10-25

    ....R50000] Notice of Inventory Completion: University of Denver Department of Anthropology and Museum of Anthropology, Denver, CO; Correction AGENCY: National Park Service, Interior. ACTION: Notice; correction. SUMMARY: The University of Denver Museum of Anthropology has corrected an inventory of human remains and...

  13. A laundry's reincarnation. Hospital Cooperative Laundry, Denver, CO.

    Science.gov (United States)

    1993-12-15

    It started out as an off-site hospital laundry, then was leased to a commercial operator, now it is a cooperative plant that serves several accounts in the Denver area. See what makes Hospital Cooperative Laundry tick.

  14. Financial Management at the Uniformed Services University of the Health Sciences

    National Research Council Canada - National Science Library

    Gimble, Thomas

    1997-01-01

    .... Specifically, we reviewed financial accounting procedures and related management controls to determine whether the Defense Finance and Accounting Service Denver Center Operating Location can produce...

  15. Denver radium site's - Case history

    International Nuclear Information System (INIS)

    Topolski, T.T.

    1985-01-01

    In developing this case history of the Denver radium sites, an attempt is made to establish the Colorado carnotite connection from the point of discovery to early development and its eventual role in the inception of the National Radium Institute and Denver's radium legacy. Early exploitive mining activities and the exportation of the highest grades of uranium ore to Europe greatly disturbed key officials at the U.S. Bureau of Mines. With its proximity to known carnotite deposits and industrial capacity, Denver's destiny as one of America's early radium production centers became a reality by 1914. With African pitchblend discoveries, Belgium competition spelled the beginning of the end of Denver's romance with radium by 1920. The sites where Denver made or used its radium were lost in obscurity for 60 years and rediscovered in 1979. Thirty one sites and a characterization of their radioactive impact are now a part of the Superfund National Priorities listing for eventual cleanup

  16. ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

    Directory of Open Access Journals (Sweden)

    ŢOGOE GRETI DANIELA

    2014-08-01

    Full Text Available The theme of our research is the ways of keeping accounting entities that are the object of the provision of services in the accounting profession. This paper aims to achieve a parallel between the ways of organizing financial records - accounting provided by freelancers and companies with activity in the financial - accounting. The first step in our scientific research is to establish objectives chosen area of scientific knowledge. Our scientific approach seeks to explain through a thorough and detailed approach as different sides (conceptual and practical looking projections of accounting issues related to regulatory developments and practices in the field. This paper addresses various concepts, accounting treatments, and books and accounting documents used both freelancers in providing accounting services and legal persons authorized accounting profession. In terms of methodology and research perspective, the whole scientific approach combined with quantitative and qualitative research theoretical perspective (descriptive-conceptual with practice perspective (empirical analyzing the main contributions of various authors (Romanian and foreign to knowledge in the field. Following the survey believe that the amendments to the national legislation will support entities providing accounting services, by cutting red tape on Administrative Burdens, and consequently will increase profitability and increase service quality.

  17. Cleaning up the Streets of Denver

    International Nuclear Information System (INIS)

    Stegen, R.L.; Wood, T.R.; Hackett, J.R.; Sogue, A.

    2006-01-01

    Between 1913 and 1924, several Denver area facilities extracted radium from carnotite ore mined from the Paradox basin region of Colorado. Tailings or abandoned ores from these facilities were apparently incorporated into asphalt used to pave approximately 7.2 kilometers (4.5 miles) of streets in Denver. A majority of the streets are located in residential areas. The radionuclides are bound within the asphalt matrix and pose minimal risk unless they are disturbed. The City and County of Denver (CCoD) is responsible for controlling repairs and maintenance on these impacted streets. Since 2002, the CCoD has embarked on a significant capital improvement project to remove the impacted asphalt for secure disposal followed by street reconstruction. To date, Parsons has removed approximately 55 percent of the impacted asphalt. This paper discusses the history of the Denver Radium Streets and summarizes on-going project efforts. (authors)

  18. 77 FR 13629 - Notice of Inventory Completion: History Colorado, Denver, CO

    Science.gov (United States)

    2012-03-07

    ... Fort Hall Reservation of Idaho; and the Zuni Tribe of the Zuni Reservation, New Mexico. History and...: History Colorado, Denver, CO AGENCY: National Park Service, Interior. ACTION: Notice. SUMMARY: History... human remains may contact History Colorado. Disposition of the human remains to the Indian tribes stated...

  19. Astronomy in Denver: Centenary of the 1918 total solar eclipse across Denver

    Science.gov (United States)

    Stencel, Robert E.

    2018-06-01

    Totality during the 2017 August 21 solar eclipse (Saros 145) traveled along a path across the United States similar to that which occurred for the eclipse on 1918 June 8 (Saros 126), but with a less west-northerly track. This placed Denver and its then new Chamberlin Observatory in the path of totality. Denver University astronomy Professor Herbert Howe offered use of the Chamberlin Observatory 20-inch f/15 refractor, with its Clark doublet lens and Saegmueller mounting, in service of eclipse-related research. In preparation for the eclipse, Professor Howe and assistants had spent the last three months of 1917, refurbishing mechanical aspects of the telescope. Edwin Frost, then Director of Yerkes Observatory expressed interest and made a reconnaissance visit to the area in September 1917, reporting results in the Feb. 1918 issue of Popular Astronomy ( http://adsabs.harvard.edu/abs/1918PA.....26R.103F ). Frank Schlesinger, then director of Allegheny Observatory, asked if he might attach a special camera for star photography to the telescope at the eclipse, to test displacement of stars, in order to test a prediction of relativity theory. Among the additional visiting astronomical luminaries present on that June day in 1918 were Annie J. Cannon (Harvard), John Duncan (Wellesley), Herbert R. Morgan (U.S. Naval Observatory) and Robert Trumpler (Berkeley). To learn the results of all this eclipse preparedness, you will need to attend my talk in order to get “the rest of the story” or visit our twitter feed at: https://twitter.com/Chamberlin_Obs .

  20. ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

    OpenAIRE

    ŢOGOE GRETI DANIELA; AVRAM MARIOARA; AVRAM COSTIN DANIEL

    2014-01-01

    The theme of our research is the ways of keeping accounting entities that are the object of the provision of services in the accounting profession. This paper aims to achieve a parallel between the ways of organizing financial records - accounting provided by freelancers and companies with activity in the financial - accounting. The first step in our scientific research is to establish objectives chosen area of scientific knowledge. Our scientific approach seeks to explain thr...

  1. Quality Management of the Accounting Services

    Directory of Open Access Journals (Sweden)

    Baba M. C.

    2009-12-01

    Full Text Available Often, the accounting services are vital for the success of a business, and their quality is very important, both for the users of accounting information, as well as for the providers of services.The present paper highlights the role of the accounting services in the processes of planning, coordination and development of the management policies of the economic entities. There a re identified a series of factors which are responsible for the quality of the accounting process and for the efficiency of the activity undertaken by the accountants.

  2. 77 FR 23504 - Notice of Inventory Completion: Denver Museum of Nature & Science, Denver, CO

    Science.gov (United States)

    2012-04-19

    ...The Denver Museum of Nature & Science has completed an inventory of human remains and associated funerary objects, in consultation with the appropriate Indian tribes, and has determined that there is a cultural affiliation between the human remains and associated funerary objects and present- day Indian tribes. Representatives of any Indian tribe that believes itself to be culturally affiliated with the human remains and associated funerary objects may contact the Denver Museum of Nature & Science. Repatriation of the human remains and associated funerary objects to the Indian tribes stated below may occur if no additional claimants come forward.

  3. Defense Business Operations Fund Adjustments at the Defense Finance and Accounting Service Denver Center

    National Research Council Canada - National Science Library

    1998-01-01

    ...) financial statements. The overall revenue accounts audit objective was to determine whether revenues reported on the FY 1996 DBOF consolidated financial statements were presented fairly in accordance with the "other...

  4. 78 FR 50095 - Notice of Inventory Completion: History Colorado, Formerly Colorado Historical Society, Denver, CO

    Science.gov (United States)

    2013-08-16

    ... Mountain Reservation, Colorado, New Mexico & Utah may proceed. History Colorado is responsible for....R50000] Notice of Inventory Completion: History Colorado, Formerly Colorado Historical Society, Denver, CO AGENCY: National Park Service, Interior. ACTION: Notice. [[Page 50096

  5. Monetary accounting of ecosystem services

    NARCIS (Netherlands)

    Remme, R.P.; Edens, Bram; Schröter, Matthias; Hein, Lars

    2015-01-01

    Ecosystem accounting aims to provide a better understanding of ecosystem contributions to the economy in a spatially explicit way. Ecosystem accounting monitors ecosystem services and measures their monetary value using exchange values consistent with the System of National Accounts (SNA). We

  6. 78 FR 19296 - Notice of Inventory Completion: History Colorado, formerly Colorado Historical Society, Denver, CO

    Science.gov (United States)

    2013-03-29

    ... Reservation, Colorado, New Mexico & Utah agreed to accept disposition of the human remains. In 2006, History....R50000] Notice of Inventory Completion: History Colorado, formerly Colorado Historical Society, Denver, CO AGENCY: National Park Service, Interior. ACTION: Notice. SUMMARY: History Colorado, formerly...

  7. 78 FR 72700 - Notice of Inventory Completion: History Colorado, formerly Colorado Historical Society, Denver, CO

    Science.gov (United States)

    2013-12-03

    ... Mexico, were invited to consult but did not participate. History and Description of the Remains In the....R50000] Notice of Inventory Completion: History Colorado, formerly Colorado Historical Society, Denver, CO AGENCY: National Park Service, Interior. ACTION: Notice. SUMMARY: History Colorado has completed...

  8. Accounting for service value : An ontological approach

    NARCIS (Netherlands)

    Weigand, Hans; Johannesson, Paul; Bergholtz, Maria; Rolland, C.; Anagnostopoulos, D.; Loucopoulos, P.; Gonzalez-Perez, C.

    2015-01-01

    With the growing importance of services in the modern enterprise there is a need for innovating traditional management accounting practices. In the Service Science literature, some work has been devoted to service accounting but mainly on a conceptual level. To address this research challenge, we

  9. Early Start DENVER Model: A Meta - analysis

    Directory of Open Access Journals (Sweden)

    Jane P. Canoy

    2015-11-01

    Full Text Available Each child with Autism Spectrum Disorder has different symptoms, skills and types of impairment or disorder with other children. This is why the word “spectrum” is included in this disorder. Eapen, Crncec, and Walter, 2013 claimed that there was an emerging evidence that early interventions gives the greatest capacity of child’s development during their first years of life as “brain plasticity” are high during this period. With this, the only intervention program model for children as young as 18 months that has been validated in a randomized clinical trial is “Early Start Denver Model” (ESDM. This study aimed to determine the effectiveness of the outcome of “Early Start Denver Model” (ESDM towards young children with Autism Spectrum Disorders. This study made use of meta-analysis method. In this study, the researcher utilized studies related to “Early Start Denver Model (ESDM” which is published in a refereed journal which are all available online. There were five studies included which totals 149 children exposed to ESDM. To examine the “pooled effects” of ESDM in a variety of outcomes, a meta-analytic procedure was performed after the extraction of data of the concrete outcomes. Comprehensive Meta Analysis Version 3.3.070 was used to analyze the data.  The effectiveness of the outcome of “Early Start Denver Model” towards young children with Autism Spectrum Disorders (ASD highly depends on the intensity of intervention and the younger child age. This study would provide the basis in effectively implementing an early intervention to children with autism such as the “Early Start Denver Model” (ESDM that would show great outcome effects to those children that has “Autism Spectrum Disorder”.

  10. 76 FR 9599 - Notice of Inventory Completion: Denver Museum of Nature & Science, Denver, CO

    Science.gov (United States)

    2011-02-18

    ... representing a minimum of one individual from Kohlberg's Antiques and Indian Arts, in Denver, CO. In 1972, the... Kohlberg's Antiques and Indian Arts. The remains were reportedly a part of the George A. Cuneo Collection...

  11. Standardizing an End-to-end Accounting Service

    Science.gov (United States)

    Greenberg, Edward; Kazz, Greg

    2006-01-01

    Currently there are no space system standards available for space agencies to accomplish end-to-end accounting. Such a standard does not exist for spacecraft operations nor for tracing the relationship between the mission planning activities, the command sequences designed to perform those activities, the commands formulated to initiate those activities and the mission data and specifically the mission data products created by those activities. In order for space agencies to cross-support one another for data accountability/data tracing and for inter agency spacecraft to interoperate with each other, an international CCSDS standard for end-to-end data accountability/tracing needs to be developed. We will first describe the end-to-end accounting service model and functionality that supports the service. This model will describe how science plans that are ultimately transformed into commands can be associated with the telemetry products generated as a result of their execution. Moreover, the interaction between end-to-end accounting and service management will be explored. Finally, we will show how the standard end-to-end accounting service can be applied to a real life flight project i.e., the Mars Reconnaissance Orbiter project.

  12. Defense Finance and Accounting Service Commercial Activities Program

    National Research Council Canada - National Science Library

    1999-01-01

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

  13. The Denver Federal Courthouse: Energy-efficiency in a new Federal building

    Energy Technology Data Exchange (ETDEWEB)

    Jacobs, P.C.; Holtz, M.J.; Digert, N.; Starkweather, S.; Porter, F.; Clevenger, C.

    1999-07-01

    The US Federal Courthouse Expansion in Denver, Colorado is twelve story, 16,112 m{sup 2} project to be constructed adjacent to several existing Courthouse and Federal buildings in downtown Denver. The project has been designated a sustainable design showcase by the General Services Administration, and additional funds were made available to the project for sustainable design features. The design achieves a high level of energy efficiency through a combination of strategies that seek first to reduce building lighting and HVAC loads as low as possible, and then satisfy the remaining, loads through a combination of state-of-the-art, high-efficiency mechanical, electrical, and renewable energy systems. The unique attributes of the Denver climate--sunny skies and low humidity, are utilized throughout the design to minimize energy consumption. The resulting building provides a visible expression of sustainability through the incorporation of a set of features that are designed to work together in an integrated energy-efficient building system. Careful life-cycle assessment of materials and building practices results in minimized use of natural resources as well as a healthier environment for the occupants. The use of local materials is emphasized and the building is designed to have a 100-year life. Issues addressed in material selection include sustainability, recyclability, toxicity, and maintenance. The criteria used to establish the success of the design are contained in the Leadership in Energy and Environmental Design (LEED) rating system. Although the building is currently entering final design, a LEED gold rating is expected.

  14. Grid accounting service: state and future development

    International Nuclear Information System (INIS)

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

    2014-01-01

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

  15. Grid accounting service: state and future development

    Science.gov (United States)

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

    2014-06-01

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

  16. Developing spatial biophysical accounting for multiple ecosystem services

    NARCIS (Netherlands)

    Remme, R.P.; Schroter, M.; Hein, L.G.

    2014-01-01

    Ecosystem accounting is receiving increasing interest as a way to systematically monitor the conditions of ecosystems and the ecosystem services they provide. A critical element of ecosystem accounting is understanding spatially explicit flows of ecosystem services. We developed spatial biophysical

  17. 40 CFR 81.16 - Metropolitan Denver Intrastate Air Quality Control Region.

    Science.gov (United States)

    2010-07-01

    ... Quality Control Region. 81.16 Section 81.16 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY... Air Quality Control Regions § 81.16 Metropolitan Denver Intrastate Air Quality Control Region. The Metropolitan Denver Intrastate Air Quality Control Region (Colorado) consists of the territorial area...

  18. A brownfield to greenfield success story: Denver Radium Superfund Site

    International Nuclear Information System (INIS)

    Baracani, E.; Bruskin, L.J.

    1996-01-01

    The Denver Radium Site consists of forty-nine separate sites divided into 11 operable units throughout the city of Denver, Colorado. The sites contained radioactive soils and residues (310,000 tons) from processing of radium in the early 1900s. The majority of the radioactive material was removed, transported by rail, and disposed offsite in Utah. During radiologic cleanup at the former Robinson Brick Company Site (ROBCO), (OU No. 4/5), metal contaminated soils from previous smelting operations were encountered. The Denver Radium Site was placed on the National Priorities List (NPL), and through cooperation of private parties, the state and federal governments, the land was cleaned up and restored to productive use

  19. Accounting for Inventories as Service Producing Cost in Hospitals In According To Turkish Accounting Standard-2

    Directory of Open Access Journals (Sweden)

    Seyhan Çil Koçyiğit

    2011-03-01

    Full Text Available As known, service is an intangible concept. This prevents services to be stored and makes them impossible to be used in another time in the future. Thus, it is a matter of discussion to suppose the services (which occur in the hospitals as an intangible concept as inventory. There are some differences between Turkish uniform accounting system and Turkish accounting standards in stockpiling the service producing costs in hospitals. In this study, especially Turkish Accounting Standard-2 Inventories is considered regarding service inventories in order to emphasise the differences and guiding to apply this standard towards hospitals is aimed. Furthermore, a sample is issued in booking the service inventories in hospitals by using financials of Acıbadem Health Services CO. as the unique hospital written in İstanbul Stock Exchange. At the end of the study, more truthful results has been inspected by applying Turkish Accounting Standard-2 instead of current application by compliying with the matching principle as well.

  20. Accounting, Charging and Billing for Dynamic Service Composition Chains

    Science.gov (United States)

    Rumph, F. J.; Kruithof, G. H.; Huitema, G. B.

    Services delivered to an end user can be composed of numerous subservices and form chains of composed services. These service composition chains traditionally consist of a static set of business entities. However, in order to increase business agility, dynamic service composition chains can be used by leveraging techniques of service publishing and discovery, and consist of more short-lived relations between the various business entities. This chapter focuses on issues concerning accounting, charging and billing of such dynamic service composition chains. In this type of service delivery, several traditional settlement models are not applicable since existing architectures lack support of automated negotiation of settlement parameters. Examples of such parameters are what the service consumer will be charged for and how much, how and when the consumer will be billed. In this chapter, the requirements that have to be fulfilled with respect to accounting, charging and billing in dynamic service composition chains are explored. Based on these requirements, a framework architecture for accounting charging and billing is described.

  1. The history of aggregate development in the denver, Co area

    Science.gov (United States)

    Langer, W.H.

    2009-01-01

    At the start of the 20th century Denver's population was 203,795. Most streets were unpaved. Buildings were constructed of wood frame or masonry. Transport was by horse-drawn-wagon or rail. Statewide, aggregate consumption was less than 0.25 metric tons per person per year. One hundred years later Denver had a population of 2,365,345. Today Denver is a major metropolitan area at the crossroads of two interstates, home to a new international airport, and in the process of expanding its light rail transit system. The skyline is punctuated with skyscrapers. The urban center is surrounded with edge cities. These changes required huge amounts of aggregate. Statewide, aggregate consumption increased 50 fold to over 13 metric tons per person per year. Denver has a large potential supply of aggregate, but sand and gravel quality decreases downstream from the mountain front and potential sources of crushed stone occur in areas prized for their scenic beauty. These issues, along with urban encroachment and citizen opposition, have complicated aggregate development and have paved a new path for future aggregate development including sustainable resource management and reclamation techniques.

  2. [Models for intervention in autism spectrum disorders: Denver and SCERTS].

    Science.gov (United States)

    Forment-Dasca, C

    2017-02-24

    Given the increased prevalence of diagnoses of autism in recent years, the growing amount of research on models with which to work with people with autism spectrum disorders (ASD) has led to the development of different techniques and methods enabling better results to be obtained. As a result, it has become possible to help improve many of the symptoms that prevent people with this diagnosis and their families from leading a normal life. To review two intervention models specifically designed for working with persons with ASD. The review first examines an early intervention model, the Early Start Denver Model, which consists in a checklist for children with ASD aged from 12 to 48 months, based on their progress. The SCERTS model is also reviewed. Unlike the Denver, this model presents goals that must be worked on throughout the entire lifespan of those with ASD. In the absence of further results from scientific evidence-based practice regarding the two models reviewed here, it can be concluded that there is no single standardised model and that children with difficulties in joint attention and imitation need to be referred at an early stage, as well as working together with the families. Thus, to perform a correct intervention it is necessary to take into account evidence-based practice and for the therapist to have a deep knowledge, respect and understanding of children with ASD and of their families.

  3. Denver Radium Boom and the Colorado School of Mines

    International Nuclear Information System (INIS)

    Hart, S.S.

    1986-01-01

    The November 7, 1985, Rocky Mountain News, proclaimed Radiation hot spot detected at Mines. This hot spot discovery was the result of investigative reports by a local television station, with follow-up radiation monitoring by the Colorado Department of Health. Not an isolated occurrence of alpha and gamma radiation contamination, the School of Mines discovery is only the latest in a five-year series of discoveries of radioactive waste disposal sites in the Denver metropolitan area. These discoveries have involved not only the Colorado Department of Health, but also the Environmental Protection Agency, at least five consulting firms, and numerous businessmen and homeowners. In 1982, the sites were combined into a single project called the Denver Radium Site and selected for clean-up under the Federal Superfund program. This paper reviews the historical aspects of these hot spots by describing the history of radium processing in Denver; early work of the Colorado School of Mines, National Radium Institute, the Golden Experiment Station, and other institutional research; and the commercial production of radium. 20 references

  4. 17 CFR 256.01-5 - Determination of service cost accounting.

    Science.gov (United States)

    2010-04-01

    ... accounting. Service at cost and fair allocation of costs require, first of all, an accurate accounting for... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Determination of service cost accounting. 256.01-5 Section 256.01-5 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION...

  5. Uranium hydrogeochemical and stream sediment reconnaissance of the Denver and Greeley NTMS Quadrangles, Colorado

    International Nuclear Information System (INIS)

    Bolivar, S.L.; Broxton, D.E.; Olsen, C.E.

    1978-03-01

    Although this report covers two National Topographic Map Series 2 0 quadrangles, the data for each quadrangle are presented separately. Evaluation of the data by quadrangle resulted in the delineation of areas in which water and/or sediment uranium concentrations are notably higher than surrounding background concentrations. The major clusters of anomalous water samples were found in areas of the Denver Basin underlain by the Pierre, Laramie, Fox Hills, Denver, and Arapahoe formations. Most of the anomalous sediment samples were collected in areas of the Front Range underlain by Precambrian crystalline rocks, particularly granites of the Silver Plume-Sherman group. Many of the anomalous sediment samples are from sites located near fault zones. The data in this report are also presented by geologic/physiographic province because background uranium concentrations in Front Range samples differ significantly from those in the Denver Basin. Denver Basin waters have higher mean uranium concentrations (mean 14.4 ppB) than Front Range waters (mean 3.3 ppB). Conversely, Front Range sediments are more uraniferous (mean 14.7 ppM) than those in the Denver Basin (mean 6.1 ppM). These differences in background uranium concentrations between Front Range and Denver Basin samples can be attributed to differences in regional geology, physiography, and (in the case of water) the ratio of surface water to ground water sites sampled. There is a significant northward increase in uranium concentrations in water samples from the Denver Basin. The higher uranium concentrations in water samples from the northern part of the basin are probably due to leaching of uraniferous strata in the Pierre and Laramie formations which crop out in that area

  6. Effectiveness and Feasibility of the Early Start Denver Model Implemented in a Group-Based Community Childcare Setting

    Science.gov (United States)

    Vivanti, Giacomo; Paynter, Jessica; Duncan, Ed; Fothergill, Hannah; Dissanayake, Cheryl; Rogers, Sally J.

    2014-01-01

    A recent study documented the efficacy of the Early Start Denver Model (ESDM) delivered in a 1:1 fashion. In the current study we investigated the effectiveness and feasibility of the ESDM in the context of a long-day care community service, with a child-staff ratio of 1:3. Outcomes of 27 preschoolers with ASD undergoing 15-25 h per week of ESDM…

  7. 77 FR 23501 - Notice of Intent To Repatriate Cultural Item: University of Denver Department of Anthropology and...

    Science.gov (United States)

    2012-04-19

    ... Cultural Item: University of Denver Department of Anthropology and Museum of Anthropology, Denver, CO... Anthropology and Museum of Anthropology, in consultation with the appropriate Indian tribes, has determined... University of Denver Department of Anthropology and Museum of Anthropology. DATES: Representatives of any...

  8. 76 FR 9606 - Notice of Inventory Completion: Denver Museum of Nature & Science, Denver, CO

    Science.gov (United States)

    2011-02-18

    ...The Denver Museum of Nature & Science has completed an inventory of human remains, in consultation with the appropriate Indian Tribes, and has determined that there is no cultural affiliation between the remains and any present-day Tribe. Representatives of any Indian Tribe that believes itself to be culturally affiliated with the human remains may contact the museum. Disposition of the human remains to the Tribes stated below may occur if no additional requestors come forward.

  9. 76 FR 9598 - Notice of Inventory Completion: Denver Museum of Nature & Science, Denver, CO

    Science.gov (United States)

    2011-02-18

    ...The Denver Museum of Nature & Science has completed an inventory of human remains, in consultation with the appropriate Indian Tribes, and has determined that there is no cultural affiliation between the remains and any present-day Tribe. Representatives of any Indian Tribe that believes itself to be culturally affiliated with the human remains may contact the museum. Disposition of the human remains to the Tribes stated below may occur if no additional requestors come forward.

  10. 76 FR 9597 - Notice of Inventory Completion: Denver Museum of Nature & Science, Denver, CO

    Science.gov (United States)

    2011-02-18

    ...The Denver Museum of Nature & Science has completed an inventory of human remains, in consultation with the appropriate Indian Tribes, and has determined that there is no cultural affiliation between the remains and any present-day Tribe. Representatives of any Indian Tribe that believes itself to be culturally affiliated with the human remains may contact the museum. Disposition of the human remains to the Tribes stated below may occur if no additional requestors come forward.

  11. 76 FR 9604 - Notice of Inventory Completion: Denver Museum of Nature & Science, Denver, CO

    Science.gov (United States)

    2011-02-18

    ...The Denver Museum of Nature & Science has completed an inventory of human remains, in consultation with the appropriate Indian Tribes, and has determined that there is no cultural affiliation between the remains and any present-day Tribe. Representatives of any Indian Tribe that believes itself to be culturally affiliated with the human remains may contact the museum. Disposition of the human remains to the Tribes stated below may occur if no additional requestors come forward.

  12. 76 FR 5432 - United Western Bank Denver, Colorado; Notice of Appointment of Receiver

    Science.gov (United States)

    2011-01-31

    ... DEPARTMENT OF THE TREASURY Office of Thrift Supervision United Western Bank Denver, Colorado... section 5(d)(2) of the Home Owners' Loan Act, the Office of Thrift Supervision has duly appointed the Federal Deposit Insurance Corporation as sole Receiver for United Western Bank, Denver, Colorado, (OTS No...

  13. Implementing an EU system of accounting for ecosystems and their services. Initial proposals for the implementation of ecosystem services accounts (Report under phase 2 of the knowledge innovation project on an integrated system of natural capital and ecosystem services accounting in the EU)

    OpenAIRE

    LA NOTTE ALESSANDRA; VALLECILLO RODRIGUEZ SARA; POLCE CHIARA; ZULIAN GRAZIA; MAES JOACHIM

    2017-01-01

    The Knowledge Innovation Project on an Integrated system of Natural Capital and ecosystem services Accounting (KIP INCA) aims to work in line with the UN System of Environmental-Economic Accounting- Experimental Ecosystem Accounts (SEEA EEA) and also to propose how the approaches to accounting can be further developed based on experience in the EU. The Technical Recommendations of SEEA EEA make proposals on how to develop accounting tables of ecosystem extent, asset, condition and service sup...

  14. Quality of groundwater in the Denver Basin aquifer system, Colorado, 2003-5

    Science.gov (United States)

    Musgrove, MaryLynn; Beck, Jennifer A.; Paschke, Suzanne; Bauch, Nancy J.; Mashburn, Shana L.

    2014-01-01

    Groundwater resources from alluvial and bedrock aquifers of the Denver Basin are critical for municipal, domestic, and agricultural uses in Colorado along the eastern front of the Rocky Mountains. Rapid and widespread urban development, primarily along the western boundary of the Denver Basin, has approximately doubled the population since about 1970, and much of the population depends on groundwater for water supply. As part of the National Water-Quality Assessment Program, the U.S. Geological Survey conducted groundwater-quality studies during 2003–5 in the Denver Basin aquifer system to characterize water quality of shallow groundwater at the water table and of the bedrock aquifers, which are important drinking-water resources. For the Denver Basin, water-quality constituents of concern for human health or because they might otherwise limit use of water include total dissolved solids, fluoride, sulfate, nitrate, iron, manganese, selenium, radon, uranium, arsenic, pesticides, and volatile organic compounds. For the water-table studies, two monitoring-well networks were installed and sampled beneath agricultural (31 wells) and urban (29 wells) land uses at or just below the water table in either alluvial material or near-surface bedrock. For the bedrock-aquifer studies, domestic- and municipal-supply wells completed in the bedrock aquifers were sampled. The bedrock aquifers, stratigraphically from youngest (shallowest) to oldest (deepest), are the Dawson, Denver, Arapahoe, and Laramie-Fox Hills aquifers. The extensive dataset collected from wells completed in the bedrock aquifers (79 samples) provides the opportunity to evaluate factors and processes affecting water quality and to establish a baseline that can be used to characterize future changes in groundwater quality. Groundwater samples were analyzed for inorganic, organic, isotopic, and age-dating constituents and tracers. This report discusses spatial and statistical distributions of chemical constituents

  15. 49 CFR 1242.25 - Locomotive servicing facilities (account XX-19-27).

    Science.gov (United States)

    2010-10-01

    ... 49 Transportation 9 2010-10-01 2010-10-01 false Locomotive servicing facilities (account XX-19-27... Structures § 1242.25 Locomotive servicing facilities (account XX-19-27). Separate common expenses according to distribution of common expenses in the following accounts: Locomotive Fuel (XX-51-67 and XX-52-67...

  16. Achieving Service-Learning Goals in a Financial Accounting Class Project

    Science.gov (United States)

    Yu, Darwin D.

    2011-01-01

    Background: A financial accounting class in a Philippine university has a service-learning group project that involves setting up a simple accounting system for microenterprises. Aims: This paper examines the extent to which service-learning goals such as course learning, teamwork, civic responsibility, and impact on the client organization are…

  17. 47 CFR 69.408 - All other customer services expenses in Account 6620.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 3 2010-10-01 2010-10-01 false All other customer services expenses in Account... CARRIER SERVICES (CONTINUED) ACCESS CHARGES Apportionment of Expenses § 69.408 All other customer services expenses in Account 6620. All other customer services expenses shall be apportioned among the Interexchange...

  18. Enforcement Of Public Accountability In Public Service For ...

    African Journals Online (AJOL)

    This paper attempts to look at the relationship between public accountability and sustainable development in Nigeria's Civil Service. It traces and analyses the cumulative effect of poor accountability and the extent it has come to shape the present crisis of development in Nigeria. It explores formal control measures within a ...

  19. Great Expectations, Mixed Results: Standards and Performance in Denver's New Public Schools, 2007-2011

    Science.gov (United States)

    Ooms, Alexander

    2012-01-01

    In conjunction with the Denver Plan instituted in 2005, Denver Public Schools (DPS) has embarked upon a consistent strategy of opening new schools in an effort to improve overall academic performance. DPS has pursued this strategy under several different paths: an annual request for proposals from charter school applicants; allowing current…

  20. 76 FR 14061 - Notice of Inventory Completion: Denver Museum of Nature & Science, Denver, CO

    Science.gov (United States)

    2011-03-15

    ...The Denver Museum of Nature & Science has completed an inventory of human remains and associated funerary objects, in consultation with the appropriate Indian tribes, and has determined that there is no cultural affiliation between the remains and associated funerary objects and any present-day Indian tribe. Representatives of any Indian tribe that believes itself to be culturally affiliated with the human remains and associated funerary objects may contact the museum. Disposition of the human remains and associated funerary objects to the Indian tribes stated below may occur if no additional requestors come forward.

  1. Denver's Pioneer Astronomer: Herbert Alonso Howe (1858-1926)

    Science.gov (United States)

    Howe, H. J.; Stencel, R. E.; Fisher, S.

    1999-05-01

    Herbert A. Howe arrived at Denver University (DU) to teach autumn 1880 classes, in math, astronomy and surveying. Howe established himself with clever solutions to the Kepler problem for orbit determinations in thesis work at Cincinnati Observatory. Riding the economic expansion of Colorado gold and silver mining in 1888, the University accepted a proposed gift of a major observatory, offered by Denver real estate baron, Humphrey Chamberlin. The result features a 20 inch aperture Alvan Clark refractor, which still ranks among the largest telescopes of the era. With the observatory building ready, the Silver Panic of 1893 -- when the US Congress dropped silver reserves from the currency basis -- burst the Denver economic bubble. Chamberlin was unable to complete payments on the balances due. Clark and G.N.Saegmuller (Fauth and Co.) at personal expense, delivered on the optics and telescope assemblies in 1894, but would wait for repayment. Sadly, this fiscal crisis affected DU for over a decade. Professor Howe, while observatory director, found himself consumed as Dean and Acting Chancellor for a young, struggling university, at the expense of the astronomy future that had looked so bright in 1892. Absent the Silver Panic, Howe would have probably been given an endowed chair in astronomy, as promised by Chamberlin. The complexion of American astronomy at the time of the birth of the American Astronomical Society in 1899 might have been different, in terms of US observing sites, etc. We are fortunate to have extensive Prof.Howe's daily diaries now in the University archives. These describe Howe's view of progress on the observatory, meetings with astronomy notables, plus vignettes of the life and times of Denver and the nation. Grandson, Herbert Julian Howe rediscovered their existence and is summarizing them in the form of a biography entitled: The Pioneer Astronomer. DU archival records contain numerous original letters from late 19th century astronomy luminaries

  2. 18 CFR 367.9100 - Account 910, Miscellaneous customer service and informational expenses.

    Science.gov (United States)

    2010-04-01

    ..., Miscellaneous customer service and informational expenses. 367.9100 Section 367.9100 Conservation of Power and... Account 910, Miscellaneous customer service and informational expenses. (a) This account must include the cost of labor, materials used and expenses incurred in connection with customer service and...

  3. Aspects of Accounting and Financial Analysis Service Outsourcing: a Romanian Approach

    Directory of Open Access Journals (Sweden)

    Vasile-Daniel W. Păvăloaia

    2011-06-01

    Full Text Available In January 2010, Forbes magazine published an article with an attractive title: Romania –became an accounting outsourcing destination. The article states that our country has fully enteredthe market of accounting service outsourcing. Also, the results of a study ordered byPricewaterhouseCoopers in 2010 confirm that outsourcing has encountered a revival in the last sixmonths and the trend is ascending. The director of PricewaterhouseCoopers says that companies stillresort to service outsourcing primarily to reduce costs but at the same level, customers began to alsoappreciate other aspects such as high efficiency, high quality services and, of course, access to highleveltalent and expertise. In the above mentioned context, in author’s opinion, the theme of thecurrent research seems appropriate as it proposes and emphasize of the fundamental aspects ofoutsourcing in general and specific issues related to outsourcing the services of accounting andfinancial analysis. This study illustrates novel aspects related to the requirements for outsourcingaccounting services in our country and captures the authors' opinion on the possibilities ofoutsourcing the financial and economic analysis services, since these belong to a quite sensitivecategory. If this information comes across foreign hands, the financial and accounting informationcan be used for destructive purposes.

  4. New Procedure for Account Operations at the CERN Service Desk

    CERN Multimedia

    The Computer Security Team

    2011-01-01

    Who can activate your computing account? Who can unblock it? And who can reset your password if you've forgotten it? Until recently, users who addressed such problems to the Service Desk were asked a set of questions...   The corresponding answers were designed to properly verify the requestor’s identity such that only the real owner could activate/unblock/reset his computing account. However, it turned out that the answers were easily obtainable (and that there is no better set of questions to ask). Therefore, in order to ensure optimal protection of your account, this procedure will be replaced on 28 November 2011. From that date on, users will be asked to produce a physical ID when requesting the Service Desk to perform operations like computer account activation, account unblocking or password resets. This physical ID can either be a passport/ID card or the CERN access card. If you need to activate/unblock/reset your computing account, you will either have to produ...

  5. 77 FR 5837 - Notice of Intent To Repatriate Cultural Items: University of Denver Department of Anthropology...

    Science.gov (United States)

    2012-02-06

    ... Cultural Items: University of Denver Department of Anthropology and Museum of Anthropology, Denver, CO... Anthropology and Museum of Anthropology, in consultation with the appropriate Indian tribes, has determined... Department of Anthropology and Museum of Anthropology. DATES: Representatives of any Indian tribe that...

  6. Experience in Collaboration: McDenver at McDonald's.

    Science.gov (United States)

    Combs, Clarice Sue

    2002-01-01

    The McDenver at McDonald's project provided a nontraditional, community-based teaching and learning environment for faculty and students in a health, physical education, and recreation (HPER) department and a school of nursing. Children and parents come to McDonald's, children received developmental screenings, and parents completed conferences…

  7. Superfund Record of Decision (EPA Region 8): Denver Radium Site Streets, Colorado, March 1986. Final report

    International Nuclear Information System (INIS)

    1986-01-01

    Denver Radium Site Streets is located in Denver, Colorado. The operable unit is comprised of eight street segments in the Cheesman Park area and one segment in the upper downtown area. The nine contaminated street segments are owned by the City and County of Denver and extend approximately 4.5 miles through largely residential areas. The Denver Radium Site Streets contain a 4- to 6-inch layer of radium-contaminated asphalt. The contaminated layer is underlain by compacted gravel road base and is usually overlain by 4 to 12 inches of uncontaminated asphalt pavement. There is an estimated 38,500 cubic yards of contaminated material covering approximately 832,000 square feet. The selected remedial action for the site includes: leaving the contaminated material in place; improving institutional controls; and removing any contaminated material excavated during routine maintenance, repair, or construction activities in the affected streets to a facility approved for storage or disposal of contaminated material

  8. Control of Database Applications at the Defense Finance and Accounting Service Indianapolis Center

    National Research Council Canada - National Science Library

    1997-01-01

    The Defense Finance and Accounting Service Financial Systems Organization, under the control of the Deputy Director for Information Management, Defense Finance and Accounting Service, is responsible...

  9. 77 FR 5839 - Notice of Intent To Repatriate a Cultural Item: University of Denver Department of Anthropology...

    Science.gov (United States)

    2012-02-06

    ... Cultural Item: University of Denver Department of Anthropology and Museum of Anthropology, Denver, CO... Anthropology and Museum of Anthropology, in consultation with the appropriate Indian tribes, has determined... of Anthropology and Museum of Anthropology. DATES: Representatives of any Indian tribe that believes...

  10. Effectiveness and Feasibility of the Early Start Denver Model Implemented in a Group-Based Community Childcare Setting

    OpenAIRE

    Vivanti, G; Paynter, J; Duncan, E; Fothergill, H; Dissanayake, C; Rogers, SJ; the, VASELCCT

    2014-01-01

    © 2014, Springer Science+Business Media New York. A recent study documented the efficacy of the Early Start Denver Model (ESDM) delivered in a 1:1 fashion. In the current study we investigated the effectiveness and feasibility of the ESDM in the context of a long-day care community service, with a child-staff ratio of 1:3. Outcomes of 27 preschoolers with ASD undergoing 15–25 h per week of ESDM over 12 months were compared to those of 30 peers with ASD undergoing a different intervention prog...

  11. Desempenho de crianças pré-termo com muito baixo peso e extremo baixo peso segundo o teste Denver-II The performance of pre-term children with very and extreme low weight according to the Denver-II test

    Directory of Open Access Journals (Sweden)

    Lívia de Castro Magalhães

    2011-12-01

    Full Text Available OBJETIVOS: analisar o desempenho de crianças da região metropolitana Belo Horizonte/MG nascidas pré-termo com muito e extremo baixo peso nos itens do teste Denver II. MÉTODOS: as crianças foram selecionadas em um programa de acompanhamento do desenvolvimento de crianças de risco. A amostra incluiu 177 crianças, nas quais o Teste de Denver II foi aplicado nas idades corrigidas de 4, 8, 12, 18 e 24 meses. As respostas foram comparadas (χ2 aos dados da amostra normativa do instrumento. RESULTADOS: crianças pré-termo de muito e extremo baixo peso apresentaram desempenho superior no primeiro ano de vida com desvantagem a partir dos 12 meses em relação à amostra normativa do Denver II. O grupo de extremo baixo peso foi o que apresentou pior desempenho. CONCLUSÕES: houve diferenças no padrão de respostas das crianças examinadas em relação à amostra normativa do Denver II, sendo importante fazer mais estudos acerca da validade do teste para a população brasileira.OBJECTIVES: to evaluate the performance on the Denver II test of preterm children with very and extreme low weight from the Belo Horizonte/MG metropolitan region. METHODS: the children were selected as part of a program to monitor the development of children at risk. The sample included 177 children, to whom the Denver II Test was applied at corrected ages of 4, 8, 12, 18 and 24 months. The responses were compared (χ2 to data from a normative sample. RESULTS: preterm children with very or extremely low weight showed improved performance in the first year of life, although disadvantages began to emerge after twelve months in relation to the normative Denver II sample. The extremely low weight group performed the worst. CONCLUSIONS: there were differences in the pattern of children's responses compared to those of the normative Denver II sample, and it is important to carry out further studies of the validity of this test for the Brazilian population.

  12. 31 CFR 538.504 - Entries in certain accounts for normal service charges authorized.

    Science.gov (United States)

    2010-07-01

    ... Entries in certain accounts for normal service charges authorized. (a) U.S. financial institutions are... reimbursement for normal service charges owed to such U.S. financial institution by the owner of such blocked account. (b) As used in this section, the term normal service charge shall include charges in payment or...

  13. 31 CFR 595.505 - Entries in certain accounts for normal service charges authorized.

    Science.gov (United States)

    2010-07-01

    ... Entries in certain accounts for normal service charges authorized. (a) U.S. financial institutions are... reimbursement for normal service charges owed to such U.S. financial institution by the owner of such blocked account. (b) As used in this section, the term normal service charge shall include charges in payment or...

  14. 31 CFR 536.505 - Entries in certain accounts for normal service charges authorized.

    Science.gov (United States)

    2010-07-01

    ... § 536.505 Entries in certain accounts for normal service charges authorized. (a) U.S. financial... or reimbursement for normal service charges owed to such U.S. financial institution by the owner of such blocked account. (b) As used in this section, the term normal service charge shall include charges...

  15. 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

  16. Illinois Occupational Skill Standards: Accounting Services Cluster.

    Science.gov (United States)

    Illinois Occupational Skill Standards and Credentialing Council, Carbondale.

    These Illinois skill standards for the accounting services cluster are intended to serve as a guide to workforce preparation program providers as they define content for their programs and to employers as they establish the skills and standards necessary for job acquisition. They could also serve as a mechanism for communication among education,…

  17. 31 CFR 597.504 - Entries in certain accounts for normal service charges authorized.

    Science.gov (United States)

    2010-07-01

    ... Licensing Policy § 597.504 Entries in certain accounts for normal service charges authorized. (a) U.S... institution in payment or reimbursement for normal service charges owed to such U.S. financial institution by the owner of such blocked account. (b) As used in this section, the term normal service charge shall...

  18. 31 CFR 598.506 - Entries in certain accounts for normal service charges authorized.

    Science.gov (United States)

    2010-07-01

    ... Policy § 598.506 Entries in certain accounts for normal service charges authorized. (a) U.S. financial... reimbursement for normal service charges owed to such U.S. financial institution by the owner of such blocked account. (b) As used in this section, the term normal service charges includes but is not limited to...

  19. Early diagnosis and Early Start Denver Model intervention in autism spectrum disorders delivered in an Italian Public Health System service

    Directory of Open Access Journals (Sweden)

    Devescovi R

    2016-06-01

    . Particularly in toddlers, it seems that an intervention model based on the ESDM principles, involving the active engagement of parents and nursery school teachers, may be effective even when the individual treatment is delivered at low intensity. Furthermore, our study supports the adaptation and the positive impact of the ESDM entirely sustained by the Italian Public Health System. Keywords: early diagnosis, early intervention, autism spectrum disorder, Early Start Denver Model, Public Health System service

  20. 75 FR 66796 - Pricewaterhousecoopers LLP (“PwC”), Internal Firm Services Client Account Administrators Group...

    Science.gov (United States)

    2010-10-29

    ... LLP (``PwC''), Internal Firm Services Client Account Administrators Group Atlanta, GA; Amended...''), Internal Firm Services Client Account Administrators Group. Accordingly, the Department is amending this... Firm Services Client Account Administrators Group. The amended notice applicable to TA-W-73,630 is...

  1. 11 CFR 100.85 - Legal or accounting services to political party committees.

    Science.gov (United States)

    2010-01-01

    ... 11 Federal Elections 1 2010-01-01 2010-01-01 false Legal or accounting services to political party committees. 100.85 Section 100.85 Federal Elections FEDERAL ELECTION COMMISSION GENERAL SCOPE AND DEFINITIONS (2 U.S.C. 431) Exceptions to Contributions § 100.85 Legal or accounting services to political party...

  2. 11 CFR 100.145 - Legal or accounting services to political party committees.

    Science.gov (United States)

    2010-01-01

    ... 11 Federal Elections 1 2010-01-01 2010-01-01 false Legal or accounting services to political party committees. 100.145 Section 100.145 Federal Elections FEDERAL ELECTION COMMISSION GENERAL SCOPE AND DEFINITIONS (2 U.S.C. 431) Exceptions to Expenditures § 100.145 Legal or accounting services to political...

  3. 11 CFR 100.86 - Legal or accounting services to other political committees.

    Science.gov (United States)

    2010-01-01

    ... 11 Federal Elections 1 2010-01-01 2010-01-01 false Legal or accounting services to other political committees. 100.86 Section 100.86 Federal Elections FEDERAL ELECTION COMMISSION GENERAL SCOPE AND DEFINITIONS (2 U.S.C. 431) Exceptions to Contributions § 100.86 Legal or accounting services to other political...

  4. 11 CFR 100.146 - Legal or accounting services to other political committees.

    Science.gov (United States)

    2010-01-01

    ... 11 Federal Elections 1 2010-01-01 2010-01-01 false Legal or accounting services to other political committees. 100.146 Section 100.146 Federal Elections FEDERAL ELECTION COMMISSION GENERAL SCOPE AND DEFINITIONS (2 U.S.C. 431) Exceptions to Expenditures § 100.146 Legal or accounting services to other...

  5. Mapping monetary values of ecosystem services in support of developing ecosystem accounts

    NARCIS (Netherlands)

    Sumarga, Elham; Hein, Lars; Edens, Bram; Suwarno, Aritta

    2015-01-01

    Ecosystem accounting has been proposed as a comprehensive, innovative approach to natural capital accounting, and basically involves the biophysical and monetary analysis of ecosystem services in a national accounting framework. Characteristic for ecosystem accounting is the spatial approach

  6. Accounting for ecosystem services as a way to understand the requirements for sustainable development.

    Science.gov (United States)

    Mäler, Karl-Göran; Aniyar, Sara; Jansson, Asa

    2008-07-15

    Millennium Ecosystem Assessment documented the importance of ecosystem services. It is therefore important that these services are included in our economic accounts (Standard National Accounts), as long as we believe that these accounts should tell us something about our wellbeing. This requires measures of the ecosystem assets and their accounting prices. This article discusses how the concept of inclusive wealth can be exploited for creating such accounts.

  7. Denver Reengineers: By Relying More on Vendors and Technology, Jo Sarling Explains How the Denver Public Library Shifted Resources to the Public

    Science.gov (United States)

    Sarling, Jo

    2005-01-01

    This article gives details of the developments and changes in the Denver Public Library (DPL). Through a review of advancements in technology, vendor capabilities, staffing levels and talent, as well as outsourcing opportunities, DPL reinvented its workflow and processing. The result? The once giant stacks of books, CDs, videos, and DVDs waiting…

  8. The Analysis of Accounting of Free Services%无偿服务核算研究

    Institute of Scientific and Technical Information of China (English)

    曾五一

    2005-01-01

    The author discusses the necessity to include free services in national accounts, introduces to several abroad accounting methods to account value added of free services and the relative accounting results. The author also forwards his own opinions to conduct such researches in China.

  9. 18 CFR 367.1080 - Account 108, Accumulated provision for depreciation of service company property.

    Science.gov (United States)

    2010-04-01

    ..., Accumulated provision for depreciation of service company property. 367.1080 Section 367.1080 Conservation of... Account 108, Accumulated provision for depreciation of service company property. (a) This account must be credited with the following: (1) Amounts charged to account 403, Depreciation expense (§ 367.4030), or to...

  10. Journalism and Academic Surgery: The Denver Post and The American Surgeon.

    Science.gov (United States)

    Nakayama, Don K

    2015-07-01

    Publication in professional journals is where advancements in surgery are reported and verified. Thus academic surgery holds common ground with journalism, where the principles of service, communication, and integrity are the basis of their public trust and standing in society. Writing for the Denver Post the author learned lessons that are relevant to academic surgery. Facts have to be solid. There are important issues to be discussed. Articles have to be interesting and not tiresome to read. And if it's something new--the essence of news--get it out there first. The American Surgeon embodies the same principles. The journal is a place where members of the Southeastern Surgical Congress discuss important matters, like surgical education, and share stories of interest, like a Japanese surgeon trying to treat victims of nuclear war. It is accessible yet disciplined, dedicated to advancing our field and fostering fellowship and communication among its members.

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

    Science.gov (United States)

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

    2010-04-01

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

  12. Statement of Accountability Reconciliation Procedures for Defense Finance and Accounting Service Columbus Center, Disbursing Station 6551

    National Research Council Canada - National Science Library

    1998-01-01

    .... Beginning in FY 1996, the Defense Finance and Accounting Service (DFAS) Indianapolis Center became responsible for preparing the financial statements for the Department 97 general fund appropriations...

  13. 18 CFR 367.4114 - Account 411.4, Investment tax credit adjustments, service company property.

    Science.gov (United States)

    2010-04-01

    ..., Investment tax credit adjustments, service company property. 367.4114 Section 367.4114 Conservation of Power... Operating Income § 367.4114 Account 411.4, Investment tax credit adjustments, service company property. This account must include the amount of those investment tax credit adjustments that relate to service company...

  14. 7 CFR 3560.455 - Special servicing actions related to loan accounts.

    Science.gov (United States)

    2010-01-01

    ... loan security is sold and there is a need to reestablish the financial stability of the housing project... 7 Agriculture 15 2010-01-01 2010-01-01 false Special servicing actions related to loan accounts... HOUSING SERVICE, DEPARTMENT OF AGRICULTURE DIRECT MULTI-FAMILY HOUSING LOANS AND GRANTS Special Servicing...

  15. 75 FR 66797 - PricewaterhouseCoopers LLP (“PwC”) Internal Firm Services Client Account Administrators Group...

    Science.gov (United States)

    2010-10-29

    ... LLP (``PwC'') Internal Firm Services Client Account Administrators Group, Charlotte, NC; Amended... Firm Services Client Account Administrators Group. Accordingly, the Department is amending this... Firm Services Client Account Administrators Group. The amended notice applicable to TA-W-73,608 is...

  16. Patterns of facial trauma before and after legalization of marijuana in Denver, Colorado: A joint study between two Denver hospitals.

    Science.gov (United States)

    Sokoya, Mofiyinfolu; Eagles, Justin; Okland, Tyler; Coughlin, Dylan; Dauber, Hannah; Greenlee, Christopher; Winkler, Andrew A

    2018-05-01

    The effect of marijuana on human health has been studied extensively. Marijuana intoxication has been shown to affect performance, attention span, and reaction time. The public health relationship between trauma and cannabis use has also been studied, with mixed conclusions. In this report, the effect of marijuana legalization on many aspects of facial trauma at two hospitals in Denver, Colorado is examined. A retrospective review of the electronic medical records was undertaken. Mann-Whitney U tests were used to compare age of patients before and after legalization, and chi squared analyses were used to compare mechanism of injury, and fracture types before and after recreational marijuana legalization in Denver, Colorado. Geographical location of patients was also considered. No significant increase was found in race before and after marijuana legalization (p=0.19). A significant increase in age was found before (M=39.54,SD=16.37), and after (M=41.38,SD=16.66) legalization (p0.05). Public health efforts should be directed towards educating residents and visitors of Colorado on the effects and toxicology of marijuana. More epidemiologic studies are needed for further assessment of the long-term effects of the legalization of marijuana on the population. Copyright © 2017 Elsevier Inc. All rights reserved.

  17. 77 FR 40413 - Third-Party Provision of Ancillary Services; Accounting and Financial Reporting for New Electric...

    Science.gov (United States)

    2012-07-09

    ... Ancillary Services; Accounting and Financial Reporting for New Electric Storage Technologies AGENCY: Federal... Ancillary Services; Accounting and Financial Reporting for New Electric Storage Technologies, 135 FERC ] 61... Commission 18 CFR Parts 35, 37, and 101 Third-Party Provision of Ancillary Services; Accounting and Financial...

  18. 31 CFR 587.505 - Entries in certain accounts for normal service charges authorized.

    Science.gov (United States)

    2010-07-01

    ... charges authorized. (a) A U.S. financial institution is authorized to debit any blocked account held at that financial institution in payment or reimbursement for normal service charges owed it by the owner of that blocked account. (b) As used in this section, the term normal service charge shall include...

  19. 31 CFR 543.505 - Entries in certain accounts for normal service charges authorized.

    Science.gov (United States)

    2010-07-01

    ... reimbursement for normal service charges owed it by the owner of that blocked account. (b) As used in this....505 Entries in certain accounts for normal service charges authorized. (a) A U.S. financial... charges to correct bookkeeping errors; and, but not by way of limitation, minimum balance charges, notary...

  20. 31 CFR 594.505 - Entries in certain accounts for normal service charges authorized.

    Science.gov (United States)

    2010-07-01

    ... reimbursement for normal service charges owed it by the owner of that blocked account. (b) As used in this....505 Entries in certain accounts for normal service charges authorized. (a) A U.S. financial... to correct bookkeeping errors; and, but not by way of limitation, minimum balance charges, notary and...

  1. 31 CFR 586.508 - Entries in certain accounts for normal service charges authorized.

    Science.gov (United States)

    2010-07-01

    ... institution by the owner of such blocked account. (b) As used in this section, the term normal service charge..., and Statements of Licensing Policy § 586.508 Entries in certain accounts for normal service charges... by way of limitation, minimum balance charges, notary and protest fees, and charges for reference...

  2. 31 CFR 540.504 - Entries in certain accounts for normal service charges authorized.

    Science.gov (United States)

    2010-07-01

    ... Statements of Licensing Policy § 540.504 Entries in certain accounts for normal service charges authorized. (a) A U.S. financial institution is authorized to debit any blocked account held by that financial institution in payment or reimbursement for normal service charges owed to it by the owner of the blocked...

  3. Spatial complementarity of forests and farms: accounting for ecosystem services

    Science.gov (United States)

    Subhrendu K. Pattanayak; David T. Butry

    2006-01-01

    Our article considers the economic contributions of forest ecosystem services, using a case study from Flores, Indonesia, in which forest protection in upstream watersheds stabilize soil and hydrological flows in downstream farms. We focus on the demand for a weak complement to the ecosystem services--farm labor-- and account for spatial dependence due to economic...

  4. The hidden costs of self-management services in the accounting activity of a company

    Directory of Open Access Journals (Sweden)

    Dan Ioan TOPOR

    2017-05-01

    Full Text Available This article addresses relevant aspects regarding the hidden costs of self-management services in the accounting area, within the accounting department of a company. With this aim, the authors conducted a study using a questionnaire, whose results were analyzed and interpreted. The hidden costs of the self-management of business accounting services observed in the accounting department of the company have been assessed and the causes of their generating sources were identified and analyzed. The debate of these hidden costs involved the treating of notions that exist in the accounting language, but are still not sufficiently explored by the specialists in the area. We also presented and analyzed the causes of the hidden costs of self-management in the accounting activity, as well as a reporting document for failures, arising from the case study. The article ends with the authors' conclusions regarding the hidden costs of self-management services in the accounting area.

  5. The accountability problem of flooding attacks in service-oriented architectures

    DEFF Research Database (Denmark)

    Jensen, Meiko; Schwenk, Jörg

    2009-01-01

    The threat of Denial of Service attacks poses a serious problem to the security of network-based services in general. For flooding attacks against service-oriented applications, this threat is dramatically amplified with potentially much higher impact and very little effort on the attacker's side....... Additionally, due to the high distribution of a SOA application's components, fending such attacks becomes a far more complex task. In this paper, we present the problem of accountability, referring to the issue of resolving the attacker in a highly distributed service-oriented application. Using a general...

  6. 77 FR 19525 - National School Lunch Program: School Food Service Account Revenue Amendments Related to the...

    Science.gov (United States)

    2012-04-02

    ... National School Lunch Program: School Food Service Account Revenue Amendments Related to the Healthy... Food Service Account Revenue Amendments Related to the Healthy, Hunger-Free Kids Act of 2010'' on June... sold in a school and purchased with funds from the nonprofit school food service account, other than...

  7. 31 CFR 544.505 - Entries in certain accounts for normal service charges authorized.

    Science.gov (United States)

    2010-07-01

    ... payment or reimbursement for normal service charges owed it by the owner of that blocked account. (b) As... Licensing Policy § 544.505 Entries in certain accounts for normal service charges authorized. (a) A U.S... adjustment charges to correct bookkeeping errors; and, but not by way of limitation, minimum balance charges...

  8. 31 CFR 593.505 - Entries in certain accounts for normal service charges authorized.

    Science.gov (United States)

    2010-07-01

    ... payment or reimbursement for normal service charges owed it by the owner of that blocked account. (b) As... Licensing Policy § 593.505 Entries in certain accounts for normal service charges authorized. (a) A U.S... adjustment charges to correct bookkeeping errors; and, but not by way of limitation, minimum balance charges...

  9. 31 CFR 547.505 - Entries in certain accounts for normal service charges authorized.

    Science.gov (United States)

    2010-07-01

    ... reimbursement for normal service charges owed it by the owner of that blocked account. (b) As used in this... Policy § 547.505 Entries in certain accounts for normal service charges authorized. (a) A U.S. financial... charges to correct bookkeeping errors; and, but not by way of limitation, minimum balance charges, notary...

  10. 31 CFR 537.505 - Entries in certain accounts for normal service charges authorized.

    Science.gov (United States)

    2010-07-01

    ... normal service charges owed it by the owner of that blocked account. (b) As used in this section, the... Entries in certain accounts for normal service charges authorized. (a) A U.S. financial institution is... bookkeeping errors; and, but not by way of limitation, minimum balance charges, notary and protest fees, and...

  11. 31 CFR 541.505 - Entries in certain accounts for normal service charges authorized.

    Science.gov (United States)

    2010-07-01

    ... normal service charges owed it by the owner of that blocked account. (b) As used in this section, the... Entries in certain accounts for normal service charges authorized. (a) A U.S. financial institution is... bookkeeping errors; and, but not by way of limitation, minimum balance charges, notary and protest fees, and...

  12. 31 CFR 548.505 - Entries in certain accounts for normal service charges authorized.

    Science.gov (United States)

    2010-07-01

    ... normal service charges owed it by the owner of that blocked account. (b) As used in this section, the... Entries in certain accounts for normal service charges authorized. (a) A U.S. financial institution is... bookkeeping errors; and, but not by way of limitation, minimum balance charges, notary and protest fees, and...

  13. 31 CFR 588.505 - Entries in certain accounts for normal service charges authorized.

    Science.gov (United States)

    2010-07-01

    ... reimbursement for normal service charges owed it by the owner of that blocked account. (b) As used in this... § 588.505 Entries in certain accounts for normal service charges authorized. (a) A U.S. financial... to correct bookkeeping errors; and, but not by way of limitation, minimum balance charges, notary and...

  14. 31 CFR 546.505 - Entries in certain accounts for normal service charges authorized.

    Science.gov (United States)

    2010-07-01

    ... normal service charges owed it by the owner of that blocked account. (b) As used in this section, the... Entries in certain accounts for normal service charges authorized. (a) A U.S. financial institution is... bookkeeping errors; and, but not by way of limitation, minimum balance charges, notary and protest fees, and...

  15. 31 CFR 542.505 - Entries in certain accounts for normal service charges authorized.

    Science.gov (United States)

    2010-07-01

    ... normal service charges owed it by the owner of that blocked account. (b) As used in this section, the... Entries in certain accounts for normal service charges authorized. (a) A U.S. financial institution is... bookkeeping errors; and, but not by way of limitation, minimum balance charges, notary and protest fees, and...

  16. 31 CFR 545.504 - Entries in certain accounts for normal service charges authorized.

    Science.gov (United States)

    2010-07-01

    ... reimbursement for normal service charges owed it by the owner of that blocked account. (b) As used in this... § 545.504 Entries in certain accounts for normal service charges authorized. (a) A U.S. financial... to correct bookkeeping errors; and, but not by way of limitation, minimum balance charges, notary and...

  17. 31 CFR 551.505 - Entries in certain accounts for normal service charges authorized.

    Science.gov (United States)

    2010-07-01

    ... normal service charges owed it by the owner of that blocked account. (b) As used in this section, the... Entries in certain accounts for normal service charges authorized. (a) A U.S. financial institution is... bookkeeping errors; and, but not by way of limitation, minimum balance charges, notary and protest fees, and...

  18. Other Defense Organizations and Defense Finance and Accounting Service Controls Over High-Risk Transactions Were Not Effective

    Science.gov (United States)

    2016-03-28

    Defense Organizations and Defense Finance and Accounting Service Controls Over High-Risk Transactions Were Not Effective M A R C H 2 8 , 2 0 1 6...Defense Organizations and Defense Finance and Accounting Service Controls Over High-Risk Transactions Were Not Effective Visit us at www.dodig.mil... FINANCE AND ACCOUNTING SERVICE DIRECTOR, DEFENSE HEALTH AGENCY SUBJECT: Other Defense Organizations and Defense Finance and Accounting Service

  19. Geologic sources and concentrations of selenium in the West-Central Denver Basin, including the Toll Gate Creek watershed, Aurora, Colorado, 2003-2007

    Science.gov (United States)

    Paschke, Suzanne S.; Walton-Day, Katherine; Beck, Jennifer A.; Webbers, Ank; Dupree, Jean A.

    2014-01-01

    Toll Gate Creek, in the west-central part of the Denver Basin, is a perennial stream in which concentrations of dissolved selenium have consistently exceeded the Colorado aquatic-life standard of 4.6 micrograms per liter. Recent studies of selenium in Toll Gate Creek identified the Denver lignite zone of the non-marine Cretaceous to Tertiary-aged (Paleocene) Denver Formation underlying the watershed as the geologic source of dissolved selenium to shallow ground-water and surface water. Previous work led to this study by the U.S. Geological Survey, in cooperation with the City of Aurora Utilities Department, which investigated geologic sources of selenium and selenium concentrations in the watershed. This report documents the occurrence of selenium-bearing rocks and groundwater within the Cretaceous- to Tertiary-aged Denver Formation in the west-central part of the Denver Basin, including the Toll Gate Creek watershed. The report presents background information on geochemical processes controlling selenium concentrations in the aquatic environment and possible geologic sources of selenium; the hydrogeologic setting of the watershed; selenium results from groundwater-sampling programs; and chemical analyses of solids samples as evidence that weathering of the Denver Formation is a geologic source of selenium to groundwater and surface water in the west-central part of the Denver Basin, including Toll Gate Creek. Analyses of water samples collected from 61 water-table wells in 2003 and from 19 water-table wells in 2007 indicate dissolved selenium concentrations in groundwater in the west-central Denver Basin frequently exceeded the Colorado aquatic-life standard and in some locations exceeded the primary drinking-water standard of 50 micrograms per liter. The greatest selenium concentrations were associated with oxidized groundwater samples from wells completed in bedrock materials. Selenium analysis of geologic core samples indicates that total selenium

  20. Annual report and accounts 1980/81. [UK; Solid Fuels Avisory Service; book

    Energy Technology Data Exchange (ETDEWEB)

    1981-01-01

    The work of the Solid Fuel Advisory Service during 1980/81 is described under the headings: sales promotion, market research, service to the public, technical, chimneys and training. The accounts are then presented.

  1. Accounting Manual for Educational Service Districts in the State of Washington

    Science.gov (United States)

    Lunghofer, Daniel S.

    2010-01-01

    This manual provides principles that are an integral part of the accounting requirements for educational service districts (ESDs) in the state of Washington. They are in conformance with generally accepted accounting principles, except where referenced in the ESD principles that follow. This manual provides guidance on the following topics:(1)…

  2. PROFESSIONAL COMPETITIVE EVOLUTION AND QUANTIFICATION MODELS IN ACCOUNTING SERVICE ELABORATION

    Directory of Open Access Journals (Sweden)

    Gheorghe FATACEAN

    2013-12-01

    Full Text Available The objective of this article consists in using an assessment framework of the accounting service elaboration. The purpose of this model is the identification and revaluation of an elite group of expert accounts from Romania, which should provide solutions to solve the most complex legal matters in the legal field, in the field of criminal, tax, civil, or commercial clauses making the object of law suits.

  3. 77 FR 42510 - Notice of Inventory Completion: History Colorado, Denver, CO

    Science.gov (United States)

    2012-07-19

    ... associated funerary objects may contact History Colorado. Disposition of the human remains and associated... human remains and associated funerary objects under the control of History Colorado, Denver, CO. One set... detailed assessment of the human remains and associated funerary objects was made by History Colorado...

  4. Evaluation of a marketing program designed to increase consumer consideration of energy-efficient products in Denver, Colorado

    Energy Technology Data Exchange (ETDEWEB)

    1978-08-01

    A demonstration marketing program to sensitize Denver homeowners to incorporate the energy cost of ownership orientation in their decision process regarding purchase of energy-efficient products is described. Personal interviews with Denver homeowners were conducted. A first survey established a baseline for consumer awareness and acceptance of energy conservation and conservation-related products and provided information which could be utilized in developing marketing strategies related to energy conservation and the concept of energy cost of ownership. A second survey measured shifts in awareness and attitudes which might have occurred as a result of the marketing demonstration program. The methodology and results of the evaluation are discussed in detail. The Denver Test Market Media Campaign conducted through multi-media advertising and public relations campaigns to sensitize the residents to the positive consideraton of energy-efficient products is described. (MCW)

  5. 17 CFR 256.01-4 - Construction or service contracts, and centralized procurement accounting.

    Science.gov (United States)

    2010-04-01

    ... contracts, and centralized procurement accounting. 256.01-4 Section 256.01-4 Commodity and Securities... § 256.01-4 Construction or service contracts, and centralized procurement accounting. (a) Specific accounts have not been provided in which to classify expenditures made in the performance of construction...

  6. Implementation of the Early Start Denver Model in an Italian Community

    Science.gov (United States)

    Colombi, Costanza; Narzisi, Antonio; Ruta, Liliana; Cigala, Virginia; Gagliano, Antonella; Pioggia, Giovanni; Siracusano, Rosamaria; Rogers, Sally J.; Muratori, Filippo

    2018-01-01

    Identifying effective, community-based specialized interventions for young children with autism spectrum disorder is an international clinical and research priority. We evaluated the effectiveness of the Early Start Denver Model intervention in a group of young children with autism spectrum disorder living in an Italian community compared to a…

  7. Defense Finance and Accounting Service Work on the FY 1993 Air Force Defense Business Operations Fund Financial Statements

    National Research Council Canada - National Science Library

    Rau, Russell

    1995-01-01

    Our original audit objective was to determine whether the Air Force Consolidated Defense Business Operations Fund financial statements, prepared by the DFAS Denver Center for FY 1993, were presented...

  8. 77 FR 13627 - Notice of Inventory Completion: History Colorado, Denver, CO

    Science.gov (United States)

    2012-03-07

    ... History Colorado by the Denver Medical Examiner's Office. They are identified as OAHP Case Number 128. There is no information available as to where or how the remains were recovered. The medical examiner...); Paiute Indian Tribe of Utah (Cedar Band of Paiutes, Kanosh Band of Paiutes, Koosharem Band of Paiutes...

  9. World Renewable Energy Congress - To Be Held In Denver In 1996

    Science.gov (United States)

    ) announced today that they will host the World Renewable Energy Congress IV in Denver from June 15-21, 1996 to be held outside of the United Kingdom. The World Renewable Energy Congress, which meets every two include world leaders in renewable energy, banking and business. The Congress' objectives are to support

  10. 31 CFR 585.520 - Entries in certain accounts for normal service charges authorized.

    Science.gov (United States)

    2010-07-01

    ... account; and (2) Make book entries against any foreign currency account maintained by it with a financial... charges in connection therewith. (b) As used in this section, the term normal service charge shall include...

  11. Electronic Book Usage: A Survey at the University of Denver

    Science.gov (United States)

    Levine-Clark, Michael

    2006-01-01

    In the spring of 2005, the University of Denver's Penrose Library conducted a survey of its users to determine their degree of awareness of electronic books, how and why they use them, and their level of satisfaction with the format. It is clear from vendor-supplied usage statistics that electronic books are used, but it is not clear how or why…

  12. 75 FR 44065 - Uniformed Services Accounts and Death Benefits

    Science.gov (United States)

    2010-07-28

    ... custodian. This form will be made available on the TSP website and will include instructions to ensure that... SERVICES ACCOUNTS 0 1. The authority citation for part 1604 continues to read as follows: Authority: 5 U.S... second sentence of paragraph (a). PART 1651--DEATH BENEFITS 0 3. The authority citation for part 1651...

  13. 18 CFR 367.4117 - Account 411.7, Losses from disposition of service company plant.

    Science.gov (United States)

    2010-04-01

    ..., FEDERAL POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income...) Income taxes relating to losses, recorded in this account must be recorded in Account 409.1, Income Taxes, operating income (§ 367.4091). ...

  14. 18 CFR 367.4116 - Account 411.6, Gains from disposition of service company plant.

    Science.gov (United States)

    2010-04-01

    ..., FEDERAL POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income...) Income taxes relating to losses, recorded in this account must be recorded in Account 409.1, Income Taxes, operating income (§ 367.4091). ...

  15. The Denver region traffic signal system improvement program : planning for management and operations

    Science.gov (United States)

    2009-04-01

    The Denver Regional Council of Governments (DRCOG) works with over 30 local jurisdictions on the Traffic Signal System Improvement Program (TSSIP), a combination of management and operations strategies designed to time and coordinate traffic signals ...

  16. Outsourcing and Insourcing as Instruments to Build the Optimal Structure of the Enterprise’s Accounting Service

    Directory of Open Access Journals (Sweden)

    Hrabchuk Iryna L.

    2017-11-01

    Full Text Available The article is aimed at determining the optimal organizational structure of accounting service in connection with the emergence of modern forms of accountance – outsourcing and insourcing. The approaches to interpretation of the organizational structure of the accounting service have been defined, as well as the main factors influencing its building in the current conditions have been identified. The basic criteria for the enterprise’s selection of outsourcing or insourcing in the course of construction of an accounting service structure have been provided. The peculiarities of organization of work at the enterprise-outsourcer depending on its territorial placement have been determined, that defines the model of accounting and the way of organization of information infrastructure. Prospect of further research is substantiation of determining the economic feasibility of the enterprise’s transition to the accounting outsourcing.

  17. A service component-based accounting and charging architecture to support interim mechanisms across multiple domains

    NARCIS (Netherlands)

    Le, M. van; Beijnum, B.J.F. van; Huitema, G.B.

    2004-01-01

    Today, telematics services are often compositions of different chargeable service components offered by different service providers. To enhance component-based accounting and charging, the service composition information is used to match with the corresponding charging structure of a service

  18. A Service Component-based Accounting and Charging Architecture to Support Interim Mechanisms across Multiple Domains

    NARCIS (Netherlands)

    Le, V.M.; van Beijnum, Bernhard J.F.; Huitema, G.B.

    Today, telematics services are o Aen compositions of different chargeable service components offered by different service providers. To enhance component-based accounting and charging, the service composition information is used to match with the corresponding charging structure of a service

  19. 77 FR 34127 - Financial Management Service; Proposed Collection of Information: Electronic Transfer Account...

    Science.gov (United States)

    2012-06-08

    ... Information: Electronic Transfer Account (ETA) Financial Agency Agreement AGENCY: Financial Management Service... of information described below: Title: Electronic Transfer Account (ETA) Financial Agency Agreement... public and other Federal agencies to take this opportunity to comment on a continuing information...

  20. Cost Offset Associated With Early Start Denver Model for Children With Autism.

    Science.gov (United States)

    Cidav, Zuleyha; Munson, Jeff; Estes, Annette; Dawson, Geraldine; Rogers, Sally; Mandell, David

    2017-09-01

    To determine the effect of the Early Start Denver Model (ESDM) for treatment of young children with autism on health care service use and costs. We used data from a randomized trial that tested the efficacy of the ESDM, which is based on developmental and applied behavioral analytic principles and delivered by trained therapists and parents, for 2 years. Parents were interviewed about their children's service use every 6 months from the onset of the intervention to follow-up (age 6 years). The sample for this study consisted of 39 children with autism who participated in the original randomized trial at age 18 to 30 months, and were also assessed at age 6 years. Of this sample, 21 children were in the ESDM group, and 18 children were in the community care (COM) group. Reported services were categorized and costed by applying unit hourly costs. Annualized service use and costs during the intervention and post intervention for the two study arms were compared. During the intervention, children who received the ESDM had average annualized total health-related costs that were higher by about $14,000 than those of children who received community-based treatment. The higher cost of ESDM was partially offset during the intervention period because children in the ESDM group used less applied behavior analysis (ABA)/early intensive behavioral intervention (EIBI) and speech therapy services than children in the comparison group. In the postintervention period, compared with children who had earlier received treatment as usual in community settings, children in the ESDM group used less ABA/EIBI, occupational/physical therapy, and speech therapy services, resulting in significant cost savings in the amount of about $19,000 per year per child. Costs associated with ESDM treatment were fully offset within a few years after the intervention because of reductions in other service use and associated costs. Early Characteristics of Autism; http://clinicaltrials.gov/; NCT0009415

  1. Community-Based Investigation of Radon and Indoor Air Quality in Northeast Denver Neighborhoods

    Science.gov (United States)

    Pfotenhauer, D.; Iwasaki, P. G.; Ware, G. E.; Collier, A.; Hannigan, M.

    2017-12-01

    In 2015, Taking Neighborhood Health to Heart (TNH2H), a community-based organization based in Northeast Denver, and researchers from the University of Colorado, Boulder jointly piloted a project to investigate indoor air quality within Denver communities. This pilot study was carried out across 2015-2016 and found higher than actionable-levels for radon across a majority of its participants. These results inspired a continued collaboration between the community group and academic researchers from CU Boulder. The partnership went on to conduct a similar project this last year in which the team again employed a community-based participatory research (CBPR) framework to investigate indoor air pollutants across a broader geographical footprint in Denver's Northeast Neighborhoods. The collaboration sampled 30 participant houses across 5 neighborhoods for radon and volatile organic compounds (VOCs). Although VOC levels were found to be well under thresholds for concern, for the second year of this investigation, radon levels were found on average to be significantly above the EPA's threshold for hazardous levels. Additionally, in collecting survey data on the participants' house characteristics, certain identifiable trends emerged that signal which house types have greater risk of radon intrusion. Having found in two consecutive studies that a majority of homes in these neighborhoods are burdened with dangerous levels of radon, the partnership is now moving towards developing educational and political actions to address the results from these projects and disseminate the information regarding radon levels and threats to these neighborhood communities.

  2. 77 FR 67398 - Manufacturer of Controlled Substances; Notice of Application; INB Hauser Pharmaceutical Services...

    Science.gov (United States)

    2012-11-09

    ... DEPARTMENT OF JUSTICE Drug Enforcement Administration Manufacturer of Controlled Substances; Notice of Application; INB Hauser Pharmaceutical Services, Inc. Pursuant to Sec. 1301.33(a), Title 21 of... Pharmaceutical Services, Inc., 6880 N. Broadway, Suite H, Denver, Colorado 80221, made application by letter to...

  3. Paying Personal Property Transportation Contracts at the Defense Finance and Accounting Service-Indianapolis Center

    National Research Council Canada - National Science Library

    Bridges, W

    1997-01-01

    ...; procuring those services using Federal Acquisition Regulation (FAR) contracts. It also plans to centralize the payment process at the Defense Finance and Accounting Service-Indianapolis Center (DFAS...

  4. Service user governors in mental health foundation trusts: accountability or business as usual?

    Science.gov (United States)

    MacDonald, Dee; Barnes, Marian; Crawford, Mike; Omeni, Edward; Wilson, Aaron; Rose, Diana

    2015-12-01

    National Health Foundation Trusts present opportunities for individual mental health service users to be active in the governance of trusts. This is one of a range of mechanisms for patient and public involvement and one which promotes an individual rather than collective approach to involvement. Within the context of a broader study of the impact of service user involvement in mental health services, the objective of this article was to explore the experience of service user governors in foundation trusts and their capacity to hold boards to account. The Council of Governors in three foundation trusts were observed for a year. Focus groups with service user governors were undertaken in each trust. Service users had different expectations and understandings of the role and approached it in different ways. Key themes that emerged concerned: the role of a governor, conduct and content of meetings, agenda setting, relationships and representation. The experiences of mental health service user governors need to be understood within the complex environment of patient and public involvement in general and of mental health service user involvement in particular. The dislocation of the service user governor role from other forms of service user activity and involvement result in confusion about how notions of holding a trust to account and representation of other service users can be addressed within a boundaried institutional environment. © 2014 John Wiley & Sons Ltd.

  5. 78 FR 46177 - Third-Party Provision of Ancillary Services; Accounting and Financial Reporting for New Electric...

    Science.gov (United States)

    2013-07-30

    ...-Party Provision of Ancillary Services; Accounting and Financial Reporting for New Electric Storage... Financial Reporting for New Electric Storage Technologies, Notice of Proposed Rulemaking, FERC Stats. & Regs... Commission 18 CFR Parts 35 and 101 Third-Party Provision of Ancillary Services; Accounting and Financial...

  6. South Platte Watershed from the Headwaters to the Denver Metropolitan Area (Colorado) Systems Thinking

    Science.gov (United States)

    South Platte Watershed from the Headwaters to the Denver Metropolitan Area (Colorado) of the Urban Waters Federal Partnership (UWFP) reconnects urban communities with their waterways by improving coordination among federal agencies and collaborating

  7. The demand attributes of assurance services providers and the role of independent accountants

    NARCIS (Netherlands)

    Knechel, W.R.; Wallage, P.; Eilifsen, A.; van Praag, B.

    2006-01-01

    This study reports on desirable attributes of assurance services providers for assurance services based on responses from a sample of Dutch senior accounting and financial officers. In general, overall expertise and objectivity are perceived as the most important attributes for selecting an

  8. Lessons learned for spatial modelling of ecosystem services in support of ecosystem accounting

    NARCIS (Netherlands)

    Schroter, M.; Remme, R.P.; Sumarga, E.; Barton, D.N.; Hein, L.G.

    2015-01-01

    Assessment of ecosystem services through spatial modelling plays a key role in ecosystem accounting. Spatial models for ecosystem services try to capture spatial heterogeneity with high accuracy. This endeavour, however, faces several practical constraints. In this article we analyse the trade-offs

  9. Scalable Security and Accounting Services for Content-Based Publish/Subscribe Systems

    OpenAIRE

    Himanshu Khurana; Radostina K. Koleva

    2006-01-01

    Content-based publish/subscribe systems offer an interaction scheme that is appropriate for a variety of large-scale dynamic applications. However, widespread use of these systems is hindered by a lack of suitable security services. In this paper, we present scalable solutions for confidentiality, integrity, and authentication for these systems. We also provide verifiable usage-based accounting services, which are required for e-commerce and e-business applications that use publish/subscribe ...

  10. An Evaluation of the Research Evidence on the Early Start Denver Model

    Science.gov (United States)

    Baril, Erika M.; Humphreys, Betsy P.

    2017-01-01

    The Early Start Denver Model (ESDM) has been gaining popularity as a comprehensive treatment model for children ages 12 to 60 months with autism spectrum disorders (ASD). This article evaluates the research on the ESDM through an analysis of study design and purpose; child participants; setting, intervention agents, and context; density and…

  11. The Early Start Denver Model: A Case Study of an Innovative Practice

    Science.gov (United States)

    Vismara, Laurie A.; Rogers, Sally J.

    2008-01-01

    Intervention was implemented with an infant identified at 9 months of age with a behavioral profile consistent with autistic spectrum disorder. The intervention approach, the Early Start Denver model, consisted of a 12-week, 1.5-hr-per-week individualized parent-child education program. Results of this case study demonstrated that the parent…

  12. Denver's airport of doom; the story behind the world's possibly most controversial airport

    NARCIS (Netherlands)

    Stolwijk, J.

    2014-01-01

    Big airport projects have often been prone to controversy. Schiphol’s Polderbaan project, Heathrow’s expansion, and the construction of Berlin’s new airport all suffered from political, financial or technical issues. However, Denver International Airport (often referred to as DIA) caused uproar in

  13. Defense Agency Travel Payments at Defense Finance and Accounting Service Indianapolis Center

    National Research Council Canada - National Science Library

    1997-01-01

    The audit objective was to assess the effectiveness of Defense Finance and Accounting Service Indianapolis Center management controls over payments to Defense agency personnel for temporary duty and local travel...

  14. Importancia y utilidad del test de Denver para la valoración del desarrollo de los niños colombianos

    Directory of Open Access Journals (Sweden)

    Rubiano Luz Marina C. de

    1992-06-01

    Full Text Available

    Este artículo se ha escrito teniendo en cuenta la experiencia docente de 17 años en las universidades del Valle, Nacional, Escuela Colombiana de Medicina, y otras universidades de Centroamérica; con estudiantes de enfermería y medicina de pregrado y postgrado, aplicando el  test de Denver para la valoración del niño menor de 6 años. El test de Denver fue elaborado en el año de 1967 por un grupo de investigadores del Centro Médico de la Universidad de Colorado en Denver, Colorado EE.UU., y se basó en la observación de 1.000 niños normales de O a 6 años para ver a qué edades realizaban las actividades correspondientes.

  15. Special Army Reports Prepared by Defense Finance and Accounting Service Indianapolis Operations

    National Research Council Canada - National Science Library

    Granetto, Paul J; Marsh, Patricia A; Armstrong, Jack L; Wenzel, Paul C; Barnes, Leslie M; Grum, Andrew D; Kleiman, E. E; Baer, Joseph A; Maroska, Chad A; Thompson, Ann L

    2007-01-01

    .... This is the second in a series of reports related to Army budget execution operations. The first report discussed the transmission of Army budget execution data by the Defense Finance and Accounting Service (DFAS...

  16. 31 CFR 515.509 - Entries in certain accounts for normal service charges.

    Science.gov (United States)

    2010-07-01

    ... against any foreign currency account maintained by it with a banking institution in a designated foreign... therewith. (b) As used in this section, the term normal service charge shall include charges in payment or...

  17. 31 CFR 500.509 - Entries in certain accounts for normal service charges.

    Science.gov (United States)

    2010-07-01

    ... against any foreign currency account maintained by it with a banking institution in any designated foreign... therewith. (b) As used in this section, the term normal service charge shall include charges in payment or...

  18. Transportation Satellite Accounts : A New Way of Measuring Transportation Services in America

    Science.gov (United States)

    2011-01-01

    Transportation Satellite Accounts (TSA), produced by the Bureau of Economic Analysis and the Bureau of Transportation Statistics, provides measures of national transportation output. TSA includes both in-house and for-hire transportation services. Fo...

  19. Experience of Developing Cloud Service for accounting Sales in installments

    Science.gov (United States)

    Barankov, V. V.; Barankova, I. I.; Mikhailova, U. V.; Kalugina, O. B.

    2018-05-01

    The paper presents the developed and implemented system of accounting sales in installments using tables as a cloud variant of Google services. The main system requirements and the special features of the program implementation such as the multi user data cleaning, the volume and speed of converting the tables, the mechanisms of conditional formatting of cells, the protection of cells and ranges and the data input check are provided. The paper also discusses the functionality of the system of accounting sales in installments, which is implemented by the formulae in the cells, the formulae in the extra options of Google tables and by programming in Google Apps Script, as a cloud variant of Java Script. The safety and security of the customers’ data, as well as staff members’ accountability and responsibility for the input of data in the system, are provided by a number of information security measures

  20. An Analysis of the Cost Accounting System for the Depot Maintenance Service, Air Force Industrial Fund.

    Science.gov (United States)

    1987-09-01

    AN A NALYSIS OF THE COST ACCOUNTING SYSTEM FOR THE DEPOT 1/1 MRINTENANCE SERVI..(U) MIR FORCE INST OF TECH IIGHT-PTTERSON RFB OH SCHOOL OF SYST.. 0 L...I "VV h S~ ~~i FiLE COV, THSI CIO ~OF AN ANALYSIS OF THE COST ACCOUNTING SYSTEM FOR THE DEPOT MAINTENANCE SERVICE, AIR FORCE INDUSTRIAL FUND...Patterson Air Force Base, Ohio ~ p~UOW~~ ’ I ~ 1 12 02 0 AFIT/GLM/LSY/87S-83 AN ANALYSIS OF THE COST ACCOUNTING SYSTEM FOR THE DEPOT MAINTENANCE SERVICE, AIR

  1. Early Start Denver Model for Young Children with Autism: Promoting Language, Learning, and Engagement

    Science.gov (United States)

    Rogers, Sally J.; Dawson, Geraldine

    2009-01-01

    From leading authorities, this state-of-the-art manual presents the Early Start Denver Model (ESDM), the first comprehensive, empirically tested intervention specifically designed for toddlers and preschoolers with autism. Supported by the principles of developmental psychology and applied behavior analysis, ESDM's intensive teaching interventions…

  2. Results of Review of the Implementation of Public Law 98-94 for Air Force Retirees

    National Research Council Canada - National Science Library

    1993-01-01

    ... of P.L. 98-94 was not fully implemented in a timely manner. We also believe there was no intentional disregard of the law by management at the Defense Finance and Accounting Service-Denver Center. Scope of Review...

  3. 18 CFR 367.1110 - Account 111, Accumulated provision for amortization of service company property.

    Science.gov (United States)

    2010-04-01

    ... THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING... (§ 367.4040), for the current amortization of limited-term service company property investments. (2...

  4. Superfund Record of Decision (EPA Region 8): Denver Radium/Card Corporation Property, Colorado (third remedial action), June 1987. Final report

    International Nuclear Information System (INIS)

    1987-01-01

    The Denver Radium/Card Corporation property is a 17.2-acre site located in Denver, Colorado. In 1979, the EPA discovered a reference to the National Radium Institute in 1916 U.S. Bureau of Mines report. Subsequent field research revealed the presence of thirty-one radioactive sites in the Denver Metropolitan area, one of these being Card property, the location of the original Pittsburgh Radium Company processing facility. The site consists of five buildings and an oil and waste water pond at the eastern boundary. There is no serious public health risk at present from radium or its decay products, most notable radion gas. However, there is the potential for increased public health risk if the radium contaminated materials are misused or inadvertently spread. Currently, radium has been detected in the soil, sediment, and underneath the True Truss building. EPA's preferred remedial action for the Card property is permanent offsite disposal. However, the alternative can not be implemented until a suitable offsite facility is designated

  5. Military Construction of the Defense Finance and Accounting Service Operations Facility, Columbus, Ohio

    National Research Council Canada - National Science Library

    Granetto, Paul

    1995-01-01

    The audit objectives were to determine whether the Defense Finance and Accounting Service Columbus Center properly planned and programmed the FY 1996 proposed military construction project and whether...

  6. Documentation of the Federal Financial System Process at the Defense Finance and Accounting Service Indianapolis Center

    National Research Council Canada - National Science Library

    Gimble, Thomas

    1997-01-01

    .... In September 1994, the Defense Finance and Accounting Service (DFAS) transferred the responsibility for preparing the departmental accounting reports for Department 971 appropriations to the DFAS Indianapolis Center...

  7. 76 FR 36400 - Third-Party Provision of Ancillary Services; Accounting and Financial Reporting for New Electric...

    Science.gov (United States)

    2011-06-22

    ...-000 and AD10-13-000] Third-Party Provision of Ancillary Services; Accounting and Financial Reporting... Commission's accounting and financial reporting requirements currently do not contain specific accounting \\12... financial reporting requirements \\41\\ for public utilities \\42\\ are designed to provide information about a...

  8. An African account of ecosystem service provision: Use, threats and policy options for sustainable livelihoods

    CSIR Research Space (South Africa)

    Egoh, Benis N

    2012-12-01

    Full Text Available -1 Ecosystem Services December 2012/ Vol. 2 An African account of ecosystem service provision: Use, threats and policy options for sustainable livelihoods Benis N. Egoh a, , , , Patrick J. O'Farrellb, Aymen Charefa, Leigh Josephine Gurney a...

  9. Universal Service Obligations: The Role of Subsidization Schemes and the Consequences of Accounting Separation

    International Nuclear Information System (INIS)

    Mirabel, F.; Poudou, J.C.; Roland, M.

    2007-01-01

    This paper (i) highlights the role that unit subsidies can play in the compensation scheme of a Universal Service Obligation (USO), and (ii) shows that welfare may be reduced when regulation requires accounting separation of network activities for vertically integrated USO providers. This suggests that accounting separation should be avoided when a USO is implemented. (authors)

  10. Trees at work: economic accounting for forest ecosystem services in the U.S.South

    Science.gov (United States)

    Erin O. Sills; Susan E. Moore; Frederick W. Cubbage; Kelley D. McCarter; Thomas P. Holmes; D. Evan Mercer

    2017-01-01

    Southern forests provide a variety of critical ecosystem services, from purification of water and air to recreational opportunities for millions of people. Because many of these services are public goods with no observable market value, they are not fully accounted for in land use and policy decisions. There have been several efforts to remedy this by...

  11. Bernie's Odyssey: Denver Nuggets' General Manager Bernie Bickerstaff's Basketball Roots in Harlan County, Ky.

    Science.gov (United States)

    Nelson, Glenn

    1992-01-01

    Bernie Bickerstaff discusses how growing up as an African-American athlete in rural Kentucky prepared him to become the general manager of the Denver Nuggets. Triumphing over the area's racial segregation, poverty, and mining perils gave him a sense of strength that enabled him to overcome barriers in advancing his career. (LP)

  12. Opinions of the managers of the SMEs in Brasov concerning the need of accounting information offered by the companies that provide accounting services

    Directory of Open Access Journals (Sweden)

    Anton, C. E.

    2011-01-01

    Full Text Available In the business world, all the managers of the companies are interested in consolidating their position against the competitors. This involves information concerning the competition environment, but also information concerning the administration system. Consequently, the accounting information and the financial management are strongly connected. This paper aims at emphasizing the need of financial-accounting information in the management of the trade companies. Consequently, we focused on identifying the types of accounting reports requested by the managers of the SMEs in Brasov, from the companies that provide accounting services with whom they collaborate, and also on identifying the goal for which this information are used.

  13. The Dilemma of Accountability and Good Governance for Improved Public Service Delivery in Nigeria

    Directory of Open Access Journals (Sweden)

    Kehinde David Adejuwon

    2012-12-01

    Full Text Available The public sector in Nigeria is irrefutably beset with gross  incompetence and ineffective management. Perplexing difficulties endure in the Nigerian public sector in spite of a number of reform programmes that have been designed to enhance efficient and effective service delivery for almost two decades. The fact that public service has failed dismally to achieve its laudable objectives is the reason for the vote of no confidence passed on its administrators by majority of the Nigerian populace. The article examines the dilemma of accountability and good governance in Nigeria and demonstrates that the critical point in achieving meaningful developments in the country intrinsically lay with improved service delivery in the public sector. The basic reason why the public service has become the scorn of the people is because for too long, both the government and public servants have paid lip service to the crucial issue of effective and efficient service delivery. The article argues that improved service delivery will improve both the performance and the image of public service and re-awaken the citizens’ interest and trust in them to do business with public servants. It suggests that  in order to bring sanity back to the Nigerian Public Service,  all unprofessional tendencies such as ethnicity bias and nepotism in appointments and promotions, lack of security of tenure of office, and appointment of non-career public servants into key positions in the public service must stop. Also,  effective service delivery must be tailored to the circumstances of Nigeria. The study made use of secondary data obtained from various sources. It therefore concludes that without a reawakening of the culture of accountability and transparency lost over the years, the trusting relationship needed to forge between the government and the governed for the actualization of good governance will not materialize.

  14. Outcome for Children Receiving the Early Start Denver Model before and after 48 Months

    Science.gov (United States)

    Vivanti, Giacomo; Dissanayake, Cheryl

    2016-01-01

    The Early Start Denver Model (ESDM) is an intervention program recommended for pre-schoolers with autism ages 12-48 months. The rationale for this recommendation is the potential for intervention to affect developmental trajectories during early sensitive periods. We investigated outcomes of 32 children aged 18-48 months and 28 children aged…

  15. Defense Finance and Accounting Service Work on the Navy General Fund 1996 Financial Statements

    National Research Council Canada - National Science Library

    1998-01-01

    ... for the Marine Corps, and on the Defense Finance and Accounting Service Cleveland Center, which consolidated the financial information for Navy and Marine Corps and compiled the financial statements...

  16. 49 CFR 1242.83 - Officers-general superintendence; accounting, auditing and finance; management services and data...

    Science.gov (United States)

    2010-10-01

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

  17. Evaluating the Social Validity of the Early Start Denver Model: A Convergent Mixed Methods Study

    Science.gov (United States)

    Ogilvie, Emily; McCrudden, Matthew T.

    2017-01-01

    An intervention has social validity to the extent that it is socially acceptable to participants and stakeholders. This pilot convergent mixed methods study evaluated parents' perceptions of the social validity of the Early Start Denver Model (ESDM), a naturalistic behavioral intervention for children with autism. It focused on whether the parents…

  18. Denver screening protocol for blunt cerebrovascular injury reduces the use of multi-detector computed tomography angiography.

    Science.gov (United States)

    Beliaev, Andrei M; Barber, P Alan; Marshall, Roger J; Civil, Ian

    2014-06-01

    Blunt cerebrovascular injury (BCVI) occurs in 0.2-2.7% of blunt trauma patients and has up to 30% mortality. Conventional screening does not recognize up to 20% of BCVI patients. To improve diagnosis of BCVI, both an expanded battery of screening criteria and a multi-detector computed tomography angiography (CTA) have been suggested. The aim of this study is to investigate whether the use of CTA restricted to the Denver protocol screen-positive patients would reduce the unnecessary use of CTA as a pre-emptive screening tool. This is a registry-based study of blunt trauma patients admitted to Auckland City Hospital from 1998 to 2012. The diagnosis of BCVI was confirmed or excluded with CTA, magnetic resonance angiography and, if these imaging were non-conclusive, four-vessel digital subtraction angiography. Thirty (61%) BCVI and 19 (39%) non-BCVI patients met eligibility criteria. The Denver protocol applied to our cohort of patients had a sensitivity of 97% (95% confidence interval (CI): 83-100%) and a specificity of 42% (95% CI: 20-67%). With a prevalence of BCVI in blunt trauma patients of 0.2% and 2.7%, post-test odds of a screen-positive test were 0.03 (95% CI: 0.002-0.005) and 0.046 (95% CI: 0.314-0.068), respectively. Application of the CTA to the Denver protocol screen-positive trauma patients can decrease the use of CTA as a pre-emptive screening tool by 95-97% and reduces its hazards. © 2013 Royal Australasian College of Surgeons.

  19. 78 FR 19308 - Notice of Intent To Repatriate Cultural Items: University of Denver Museum of Anthropology...

    Science.gov (United States)

    2013-03-29

    ...-PPWOCRADN0] Notice of Intent To Repatriate Cultural Items: University of Denver Museum of Anthropology... Museum of Anthropology, in consultation with the appropriate Indian tribes, has determined that the... Museum of Anthropology. DATES: Representatives of any Indian tribe that believes it has a cultural...

  20. Building America Case Study: New Town Builders' Power of Zero Energy Center, Denver, Colorado (Brochure)

    Energy Technology Data Exchange (ETDEWEB)

    2014-10-01

    New Town Builders, a builder of energy efficient homes in Denver, Colorado, offers a zero energy option for all the homes it builds. To attract a wide range of potential homebuyers to its energy efficient homes, New Town Builders created a 'Power of Zero Energy Center' linked to its model home in the Stapleton community of Denver. This case study presents New Town Builders' marketing approach, which is targeted to appeal to homebuyers' emotions rather than overwhelming homebuyers with scientific details about the technology. The exhibits in the Power of Zero Energy Center focus on reduced energy expenses for the homeowner, improved occupant comfort, the reputation of the builder, and the lack of sacrificing the homebuyers' desired design features to achieve zero net energy in the home. The case study also contains customer and realtor testimonials related to the effectiveness of the Center in influencing homebuyers to purchase a zero energy home.

  1. 75 FR 69026 - Employee Contribution Elections and Contribution Allocations; Uniformed Services Accounts; Death...

    Science.gov (United States)

    2010-11-10

    ... Services Accounts; Death Benefits; Thrift Savings Plan AGENCY: Federal Retirement Thrift Investment Board... Currently, a spouse beneficiary of a TSP participant must either transfer his or her TSP death benefit... spouse of a deceased participant to retain a lump sum death benefit payment in the TSP, subject to...

  2. Self-Study and Evaluation Guide; Section C-2; Financial Accounting and Service Reporting.

    Science.gov (United States)

    National Accreditation Council for Agencies Serving the Blind and Visually Handicapped, New York, NY.

    In determining standards to judge an agency's performance in meeting its responsibilities to the public, two fundamental factors must be taken into consideration: (1) standards for financial accounting and service reporting must be formulated in the knowledge that variations among agencies will necessarily give rise to variations in applicability…

  3. Toward a Culture of Consequences: Performance-Based Accountability Systems for Public Services. Monograph

    Science.gov (United States)

    Stecher, Brian M.; Camm, Frank; Damberg, Cheryl L.; Hamilton, Laura S.; Mullen, Kathleen J.; Nelson, Christopher; Sorensen, Paul; Wachs, Martin; Yoh, Allison; Zellman, Gail L.

    2010-01-01

    Performance-based accountability systems (PBASs), which link incentives to measured performance as a means of improving services to the public, have gained popularity. While PBASs can vary widely across sectors, they share three main components: goals, incentives, and measures. Research suggests that PBASs influence provider behaviors, but little…

  4. Early Start Denver Model - intervention for de helt små børn med autisme

    DEFF Research Database (Denmark)

    Brynskov, Cecilia

    2015-01-01

    Early Start Denver Model (ESDM) er en autismespecifik interventionsmetode, som er udviklet til helt små børn med autisme (0-4 år). Metoden fokuserer på at styrke den tidlige kontakt og barnets motivation, og den arbejder målrettet med de socio-kommunikative forløbere for sprog og med den tidlige...

  5. 2011 Residential Energy Efficiency Technical Update Meeting Summary Report: Denver, Colorado - August 9-11, 2011

    Energy Technology Data Exchange (ETDEWEB)

    2011-11-01

    This report provides an overview of the U.S. Department of Energy Building America program's Summer 2011 Residential Energy Efficiency Technical Update Meeting. This meeting was held on August 9-11, 2011, in Denver, Colorado, and brought together more than 290 professionals representing organizations with a vested interest in energy efficiency improvements in residential buildings.

  6. Program and Abstracts: DOE Solar Program Review Meeting 2004, 25--28 October 2004, Denver, Colorado

    Energy Technology Data Exchange (ETDEWEB)

    2004-10-01

    This booklet contains the agenda and abstracts for the 2004 U.S. DOE Solar Energy Technologies Program Review Meeting. The meeting was held in Denver, Colorado, October 25-28, 2004. More than 240 abstracts are contained in this publication. Topic areas for the research papers include laboratory research, program management, policy analysis, and deployment of solar technologies.

  7. Assessing Capacity for Providing Culturally Competent Services to LGBT Older Adults

    Science.gov (United States)

    Portz, Jennifer Dickman; Retrum, Jessica H.; Wright, Leslie A.; Boggs, Jennifer M.; Wilkins, Shari; Grimm, Cathy; Gilchrist, Kay; Gozansky, Wendolyn S.

    2014-01-01

    This qualitative, interview-based study assessed the cultural competence of health and social service providers to meet the needs of LGBT older adults in an urban neighborhood in Denver, Colorado, known to have a large LGBT community. Only 4 of the agencies were categorized as “high competency” while 12 were felt to be “seeking improvement” and 8 were considered “not aware.” These results indicate significant gaps in cultural competency for the majority of service providers. Social workers are well-suited to lead efforts directed at improving service provision and care competencies for the older LGBT community. PMID:24798180

  8. Brief Report: Predictors of Outcomes in the Early Start Denver Model Delivered in a Group Setting

    Science.gov (United States)

    Vivanti, Giacomo; Dissanayake, Cheryl; Zierhut, Cynthia; Rogers, Sally J.

    2013-01-01

    There is a paucity of studies that have looked at factors associated with responsiveness to interventions in preschoolers with autism spectrum disorder (ASD). We investigated learning profiles associated with response to the Early Start Denver Model delivered in a group setting. Our preliminary results from 21 preschool children with an ASD aged…

  9. Tertiary-care facility's seniors association attracts its highest number of referrals through word-of-mouth. University Hospital, Denver, CO.

    Science.gov (United States)

    Lewicki, G

    1999-01-01

    University Hospital, Denver, has started its University Seniors Assn. to promote health and wellness to people 50 and older. Within four months the organization had 500 members. Now the association is 3,500 members strong.

  10. A comparison of social accounting between local public healthcare services:An empirical research

    Directory of Open Access Journals (Sweden)

    Paolo Ursillo

    2010-03-01

    Full Text Available

    Introduction: Social accounting in healthcare is a quantitative–qualitative accounting tool which marks the bond between the business and its social background. It displays healthcare business results and information to the stakeholder. Actually, its use is not widespread in Italy, but often published in United States and other Countries.

    Methods: This work is based upon an empirical research, studying social accounting from Local Health Units (LHU, Italian ASL of Adria, Brindisi, Firenze and Umbria region published between 2006 and 2008. These documents have been analyzed, studying the business’ structure, healthcare services, social and economical conditions, financial status, performance indexes and much more data about most company activities.

    Results: Accountability in Italy has been studied carefully through longitudinal and cross sectional analysis, observing models and contents, elaborating a concrete proposal for social accounting.

    Discussion: Social accounting in healthcare can guarantee important information for non-expert users and expert technicians, allowing the former to take more conscious decisions, and the latter to study its business aspects more deeply. This is made possible by the consideration of extended economical data available in other accountability forms (like annual financial statement, and other performance indexes which give valuable data about social impact, efficiency and effectiveness to the end user.

  11. The predicted impact of VOCs from Marijuana cultivation operations on ozone concentrations in great Denver, CO.

    Science.gov (United States)

    Wang, C. T.; Vizuete, W.; Wiedinmyer, C.; Ashworth, K.

    2016-12-01

    Colorado is the first the marijuana legal states in the United States since 2014. As a result, thousands of legal Marijuana cultivation operations are at great Denver area now. Those Marijuana cultivation operations could be the potential to release a lot of biogenic VOCs, such as monoterpene(C10H16), alpha-pinene, and D-limonene. Those alkene species could rapidly increase the peroxy radicals and chemical reactions in the atmosphere, especially in the urban area which belong to VOC-limited ozone regime. These emissions will increase the ozone in Denver city, where is ozone non-attainment area. Some previous research explained the marijuana smoke and indoor air quality (Martyny, Serrano, Schaeffer, & Van Dyke, 2013) and the smell of marijuana chemical compounds(Rice & Koziel, 2015). However, there have been no studies discuss on identifying and assessing emission rate from marijuana and how those species impact on atmospheric chemistry and ozone concentration, and the marijuana emissions have been not considered in the national emission inventory, either. This research will use air quality model to identify the possibility of ozone impact by marijuana cultivation emission. The Comprehensive Air Quality Model with Extensions, CAMx, are applied for this research to identify the impact of ozone concentration. This model is government regulatory model based on the Three-State Air Quality Modeling Study (3SAQS), which developed by UNC-Chapel Hill and ENVIRON in 2012. This model is used for evaluation and regulate the ozone impact in ozone non-attainment area, Denver city. The details of the 3SAQS model setup and protocol can be found in the 3SAQS report(UNC-IE, 2013). For the marijuana emission study scenarios, we assumed the monoterpene (C10H16) is the only emission species in air quality model and identify the ozone change in the model by the different quantity of emission rate from marijuana cultivation operations.

  12. The Denver Tube Combined with Antiviral Drugs In the Treatment of HBV-related Cirrhosis with Refractory Ascites: A Report of Three Cases

    Directory of Open Access Journals (Sweden)

    Wang Xiao-jin

    2014-03-01

    Full Text Available Treatment of nucleos(tide antiviral drugs for decompensated HBV-related cirrhosis can significantly improve the prognosis. But those patients with refractory ascites possibly deteriorate due to the complications of ascites before any benefit from anti-viral drugs could be observed. Therefore, it is important to find a way to help the patients with HBV-related cirrhosis and refractory ascites to receive the full benefits from antiviral therapy. Peritoneovenous shunt (PVS using Denver tube enables ascites to continuously bypass into systemic circulation, thereby reducing ascites and albumin input and improving quality of life. We report herein 3 cases of decompensated HBV-related cirrhosis with refractory ascites, PVS using Denver tube was combined with lamivudine for antiviral treatment before and after. Then, ascites was alleviated significantly or disapeared and viral responsed well. All patients achieved a satisfactory long-term survival from 6.7 to 14.7 years. It was suggested that the Denver shunt could be used as an adjuvant method to antiviral drugs for decompensated HBV-related cirrhosis with refractory ascites to help the patients reap the full benefits and maximize efficacy of antiviral treatment.

  13. Impact of Distance in the Provision of Maternal Health Care Services and Its Accountability in Murarai-II Block, Birbhum District

    Directory of Open Access Journals (Sweden)

    Alokananda Ghosh

    2016-06-01

    Full Text Available The maternal health issue was a part of the Millennium Development Goals (MDGs, Target-5. Now it has been incorporated into Target-3 of 17 points Sustainable Development Goal-2030, declared by the United Nations, 2015. In India, about 50% of newborn deaths can be reduced by taking good care of the mother during pregnancy, childbirth and postpartum period. This requires timely, well-equipped healthcare by trained providers, along with emergency transportation for referral obstetric emergency. Governments need to ensure physicians in the rural underserved areas. The utilisation of maternal healthcare services (MHCSs depends on both the availability and accessibility of services along with accountability. This study is based on an empirical retrospective survey, also called a historic study, to evaluate the influences of distance on the provision of maternal health services and on its accountability in Murarai-II block, Birbhum District. The major objective of the study is to identify the influence of distance on the provision and accountability of the overall MHCSs. The investigation has found that there is a strong inverse relationship (-0.75 between accessibility index and accountability score with p-value = 0.05. Tracking of pregnant women, identification of high risk pregnancy and timely Postnatal Care (PNC have become the dominant factors of the maternal healthcare services in the first Principal Component Analysis (PCA, explaining 49.67% of the accountability system. Overall, institutional barriers to accessibility are identified as important constraints behind lesser accountability of the services, preventing the anticipated benefit. This study highlights the critical areas where maternal healthcare services are lacking. The analysis has highlighted the importance of physical access to health services in shaping the provision of maternal healthcare services. Drawing on empirical observations of operation of public distribution system in

  14. IAEA perspectives on geological repositories. Address at the international conference on geological repositories, Denver, 1 November 1999

    International Nuclear Information System (INIS)

    ElBaradei, M.

    1999-01-01

    In his address at the International Conference on Geological Repositories (Denver, 1 November 1999), the Director General of the IAEA gave a general presentation of the problem of disposal of high-level radioactive waste, and described the current situation in the countries using nuclear energy including present and future Agency's activities

  15. 42 CFR 56.113 - Grantee accountability.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 1 2010-10-01 2010-10-01 false Grantee accountability. 56.113 Section 56.113 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES GRANTS GRANTS FOR MIGRANT HEALTH SERVICES General Provisions § 56.113 Grantee accountability. (a) Accounting for grant award...

  16. Instrumentos da Contabilidade Gerencial utilizados em micro e pequenas empresas comerciais e disponibilizados por empresas de serviços contábeis = Managerial Accounting instruments used in micro and small commercial businesses services provided by accounting services companies

    Directory of Open Access Journals (Sweden)

    Vanderlei dos Santos

    2009-11-01

    Full Text Available O objetivo do estudo é verificar os instrumentos da contabilidade gerencial utilizados em micro e pequenas empresas comerciais na tomada de decisão e a disponibilização desses instrumentos por parte das empresas de serviços contábeis. Realizou-se pesquisa descritiva, de abordagem quantitativa e por meio de uma survey. Para a coleta dos dados foram aplicados dois questionários,um direcionado às empresas comerciais e o outro aos escritórios prestadores de serviços contábeis.De 77 empresas comerciais cadastradas na prefeitura do município de Presidente Getúlio/SC,obteve-se o retorno de 16 delas, constituindo-se assim uma amostra por acessibilidade. Quanto às empresas de serviços contábeis, obteve-se um retorno de 100% da população, totalizando 7 escritórios de contabilidade. Os resultados monstram que os instrumentos da contabilidade gerencial mais utilizados pelas empresas são a formação do preço de venda e o fluxo de caixa,enquanto os menos utilizados são, a análise das demonstrações contábeis e análise do custo/volume/lucro e ponto de equilíbrio. Conclui-se que há necessidade de mudança na relação das micro e pequenas empresas com a contabilidade e o aperfeiçoamento dos serviços oferecidos pelos profissionais das empresas de serviços contábeis.The objective of the study is to examine the instruments of managerial accounting used in microand small commercial businesses in decision making and the availability of these instruments byaccounting services companies. A descriptive research was done using a quantitative approachand a survey. Two questionnaires were applied to collect the data, one directed to commercialenterprises and other to the accounting service providers office. Out of the 77 commercialcompanies registered in President Getúlio / SC city hall, was obtained the return of 16 of them,being a sample of accessibility. As for accounting services companies, we obtained 100% ofreturn from the

  17. Cost accounting models used for price-setting of health services: an international review.

    Science.gov (United States)

    Raulinajtys-Grzybek, Monika

    2014-12-01

    The aim of the article was to present and compare cost accounting models which are used in the area of healthcare for pricing purposes in different countries. Cost information generated by hospitals is further used by regulatory bodies for setting or updating prices of public health services. The article presents a set of examples from different countries of the European Union, Australia and the United States and concentrates on DRG-based payment systems as they primarily use cost information for pricing. Differences between countries concern the methodology used, as well as the data collection process and the scope of the regulations on cost accounting. The article indicates that the accuracy of the calculation is only one of the factors that determine the choice of the cost accounting methodology. Important aspects are also the selection of the reference hospitals, precise and detailed regulations and the existence of complex healthcare information systems in hospitals. Copyright © 2014 Elsevier Ireland Ltd. All rights reserved.

  18. 37 CFR 2.208 - Deposit accounts.

    Science.gov (United States)

    2010-07-01

    ... copies of records, or services offered by the Office, deposit accounts may be established in the Office... upon receipt of the statement to cover the value of items or services charged to the account and thus... services requested must always be on deposit. Charges to accounts with insufficient funds will not be...

  19. From Conformity to Excellence – Study on Quality of Services in Accounting Profession in Romania

    Directory of Open Access Journals (Sweden)

    Costin Daniel Avram

    2017-11-01

    Full Text Available Professional bodies that manage distinct segments of the accounting profession in Romania, respectively CECCAR, CAFR, CCF and ANEVAR are focused on the public interest and expectations of the business environment. The quality of services specific to accounting profession is primarily aimed at compliance with the ethical and professional standards, without depending only on regulatory and monitoring activities exercised by professional bodies but being determined by the mentality of professionals and their ability to meet customer expectations and assess their future needs. In our research we analysed the evolution of quality classes obtained within each professional body during 2009-2014, by ranking the performance of entities that were submitted to quality audit. Though we found an upward trend for promotion in the higher quality classes, we consider that supervision only seeks the degree of compliance with professional and ethical standards in the field. Competition requirements in the accounting profession in the digital era, together with the globalization of markets and standardization of financial communication at regional and global level, are demanding from the professional accountant far more than compliance with existing standards. To study the potential for shifting from compliance to excellence in the accounting profession we conducted an empirical study using survey as a quantitative research method. The survey results revealed that the vast majority of those surveyed are organized in private offices and do not have quality control procedures and only a small proportion of respondents considered necessary to implement a quality management system. We deepened our researches and identified a compliance of professional standards with the requirements of a quality management system based on PEVA cycle and we concluded that the decisive step from compliance to excellence can be achieved by an effect of size, brought along by the

  20. 42 CFR 86.38 - Accountability.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 1 2010-10-01 2010-10-01 false Accountability. 86.38 Section 86.38 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES OCCUPATIONAL SAFETY AND HEALTH RESEARCH... Safety and Health Direct Traineeships § 86.38 Accountability. Accountability for payments will be subject...

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

    National Research Council Canada - National Science Library

    1996-01-01

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

  2. 24 CFR 3500.17 - Escrow accounts.

    Science.gov (United States)

    2010-04-01

    ... means an amount by which a current escrow account balance falls short of the target balance at the time...). Deficiency is the amount of a negative balance in an escrow account. As noted in § 3500.17(f), if a servicer... escrow account. Escrow account means any account that a servicer establishes or controls on behalf of a...

  3. Determining Which Introductory Physics Topics Pre-Service Physics Teachers Have Difficulty Understanding and What Accounts for These Difficulties

    Science.gov (United States)

    Sahin, Esin; Yagbasan, Rahmi

    2012-01-01

    This study aims at diagnosing which subjects pre-service physics teachers have difficulty understanding in introductory physics courses and what accounts for these difficulties. A questionnaire consisting of two qualitative questions was used to collect data for this study. The questionnaire was administered to 101 pre-service physics teachers who…

  4. 42 CFR 59.212 - Grantee accountability.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 1 2010-10-01 2010-10-01 false Grantee accountability. 59.212 Section 59.212 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES GRANTS GRANTS FOR FAMILY PLANNING SERVICES Grants for Family Planning Service Training § 59.212 Grantee accountability. (a...

  5. Accounting outsourcing

    OpenAIRE

    Linhartová, Lucie

    2012-01-01

    This thesis gives a complex view on accounting outsourcing, deals with the outsourcing process from its beginning (condition of collaboration, making of contract), through collaboration to its possible ending. This work defines outsourcing, indicates the main advatages, disadvatages and arguments for its using. The main object of thesis is mainly practical side of accounting outsourcing and providing of first quality accounting services.

  6. Pre-service accounting teachers' attitudes to mathematics

    OpenAIRE

    Mkhize, Msizi Vitalis; Maistry, Suriamurthee Moonsamy

    2017-01-01

    Mathematics proficiency has an acknowledged impact on students' accounting grades. Success in this core business subject is dependent on students' mathematical aptitude, attitude and type of secondary schooling. Our study investigated accounting students' attitudes to mathematics on domains of the Fennema-Sherman Mathematics Attitudes Scales (F-SMAS) and identified demographic variables in overall attitudes to mathematics, which are pertinent to higher education pedagogy for accountancy. Eigh...

  7. Consolidating Financial Statements of the Defense Finance and Accounting Service Revolving Fund of the Defense Business Operations Fund-FY 1992

    National Research Council Canada - National Science Library

    1993-01-01

    ...) Revolving Fund of the Defense Business Operations Fund (the Fund). The revolving Fund was created to provide finance and accounting services to DoD customers, charging them the full cost of those services...

  8. Summary and evaluation of the quality of stormwater in Denver, Colorado, 2006-2010

    Science.gov (United States)

    Stevens, Michael R.; Slaughter, Cecil B.

    2012-01-01

    Stormwater in the Denver area was sampled by the U.S. Geological Survey, in cooperation with the Urban Drainage and Flood Control District, in a network of 5 monitoring stations - 3 on the South Platte River and 2 on streams tributary to the South Platte River, Sand Creek, and Toll Gate Creek beginning in January 2006 and continuing through December 2010. Stormwater samples were analyzed at the U.S. Geological Survey National Water Quality Laboratory during 2006-2010 for water-quality properties such as pH, specific conductance, hardness, and residue on evaporation at 105 degrees Celsius; for constituents such as major ions (calcium, magnesium), organic carbon and nutrients, including ammonia plus organic nitrogen, ammonia, dissolved nitrite plus nitrate, total phosphorus, and orthophosphate; and for metals, including total recoverable and dissolved phases of copper, lead, manganese, and zinc. Samples collected during selected storms were also analyzed for bacteriological indicators such as Escherichia coli and fecal coliform at the Metro Wastewater Reclamation Laboratory. About 200 stormwater samples collected during storms characterize the quality of storm runoff during 2006-2010. In general, the quality of stormwater (2006-2010) has improved for many water-quality constituents, many of which had lower values and concentrations than those in stormwater collected in 2002-2005. However, the physical basis, processes, and the role of dilution that account for these changes are complex and beyond the scope of this report. The water-quality sampling results indicate few exceptions to standards except for dissolved manganese, dissolved zinc, and Escherichia coli. Stormwater collected at the South Platte River below Union Avenue station had about 10 percent acute or chronic dissolved manganese exceedances in samples; samples collected at the South Platte River at Denver station had less than 5 percent acute or chronic dissolved manganese exceedances. In contrast

  9. 42 CFR 51c.112 - Grantee accountability.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 1 2010-10-01 2010-10-01 false Grantee accountability. 51c.112 Section 51c.112 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES GRANTS GRANTS FOR COMMUNITY HEALTH SERVICES General Provisions § 51c.112 Grantee accountability. (a) Accounting for grant award...

  10. Shade Sails and Passive Recreation in Public Parks of Melbourne and Denver: A Randomized Intervention

    Science.gov (United States)

    English, Dallas R.; Buller, Mary Klein; Simmons, Jody; Chamberlain, James A.; Wakefield, Melanie; Dobbinson, Suzanne

    2017-01-01

    Objectives. To test whether shade sails will increase the use of passive recreation areas (PRAs). Methods. We conducted a stratified randomized pretest–posttest controlled design study in Melbourne, Australia, and Denver, Colorado, in 2010 to 2014. We randomized a sample of 144 public parks with 2 PRAs in full sun in a 1:3 ratio to treatment or control. Shade sails were built at 1 PRA per treatment park. The outcome was any use of the study PRA (n = 576 pretest and n = 576 posttest observations; 100% follow-up). Results. Compared with control PRAs (adjusted probability of use: pretest = 0.14, posttest = 0.17), use of treatment PRAs (pretest = 0.10, posttest = 0.32) was higher at posttest (odds ratio [OR] = 3.91; 95% confidence interval [CI] = 1.71, 8.94). Shade increased use of PRAs in Denver (control: pretest = 0.18, posttest = 0.19; treatment: pretest = 0.16, posttest = 0.47) more than Melbourne (control: pretest = 0.11, posttest = 0.14; shaded: pretest = 0.06, posttest = 0.19; OR = 2.98; 95% CI = 1.09, 8.14). Conclusions. Public investment in shade is warranted for skin cancer prevention and may be especially useful in the United States. Trial Registration. Clinicaltrials.gov identifier NCT02971709. PMID:29048958

  11. Shade Sails and Passive Recreation in Public Parks of Melbourne and Denver: A Randomized Intervention.

    Science.gov (United States)

    Buller, David B; English, Dallas R; Buller, Mary Klein; Simmons, Jody; Chamberlain, James A; Wakefield, Melanie; Dobbinson, Suzanne

    2017-12-01

    To test whether shade sails will increase the use of passive recreation areas (PRAs). We conducted a stratified randomized pretest-posttest controlled design study in Melbourne, Australia, and Denver, Colorado, in 2010 to 2014. We randomized a sample of 144 public parks with 2 PRAs in full sun in a 1:3 ratio to treatment or control. Shade sails were built at 1 PRA per treatment park. The outcome was any use of the study PRA (n = 576 pretest and n = 576 posttest observations; 100% follow-up). Compared with control PRAs (adjusted probability of use: pretest = 0.14, posttest = 0.17), use of treatment PRAs (pretest = 0.10, posttest = 0.32) was higher at posttest (odds ratio [OR] = 3.91; 95% confidence interval [CI] = 1.71, 8.94). Shade increased use of PRAs in Denver (control: pretest = 0.18, posttest = 0.19; treatment: pretest = 0.16, posttest = 0.47) more than Melbourne (control: pretest = 0.11, posttest = 0.14; shaded: pretest = 0.06, posttest = 0.19; OR = 2.98; 95% CI = 1.09, 8.14). Public investment in shade is warranted for skin cancer prevention and may be especially useful in the United States. Clinicaltrials.gov identifier NCT02971709.

  12. A Clinical Translation of the Article Titled "Evidence for the Implementation of the Early Start Denver Model for Young Children With Autism Spectrum Disorder".

    Science.gov (United States)

    Shannon, Robin Adair

    2015-01-01

    The purpose of this article is to offer a clinical translation of a literature review titled "Evidence for the Implementation of the Early Start Denver Model for Young Children With Autism Spectrum Disorder" by Ryberg (2015). The literature review was conducted to determine the strength of the research evidence regarding the effectiveness of the Early Start Denver Model in improving cognitive, language, and behavioral functioning of children with autism spectrum disorder. In an effort to narrow the gap between evidence and practice, this clinical translation will discuss the components of the literature review in terms of its rationale for and objectives, methods, results, and implications for evidence-based nursing practice. © The Author(s) 2015.

  13. The Denver Aerosol Sources and Health (DASH) study: Overview and early findings

    Science.gov (United States)

    Vedal, S.; Hannigan, M. P.; Dutton, S. J.; Miller, S. L.; Milford, J. B.; Rabinovitch, N.; Kim, S.-Y.; Sheppard, L.

    Improved understanding of the sources of air pollution that are most harmful could aid in developing more effective measures for protecting human health. The Denver Aerosol Sources and Health (DASH) study was designed to identify the sources of ambient fine particulate matter (PM 2.5) that are most responsible for the adverse health effects of short-term exposure to PM 2.5. Daily 24-h PM 2.5 sampling began in July 2002 at a residential monitoring site in Denver, Colorado, using both Teflon and quartz filter samplers. Sampling is planned to continue through 2008. Chemical speciation is being carried out for mass, inorganic ionic compounds (sulfate, nitrate and ammonium), and carbonaceous components, including elemental carbon, organic carbon, temperature-resolved organic carbon fractions and a large array of organic compounds. In addition, water-soluble metals were measured daily for 12 months in 2003. A receptor-based source apportionment approach utilizing positive matrix factorization (PMF) will be used to identify PM 2.5 source contributions for each 24-h period. Based on a preliminary assessment using synthetic data, the proposed source apportionment should be able to identify many important sources on a daily basis, including secondary ammonium nitrate and ammonium sulfate, diesel vehicle exhaust, road dust, wood combustion and vegetative debris. Meat cooking, gasoline vehicle exhaust and natural gas combustion were more challenging for PMF to accurately identify due to high detection limits for certain organic molecular marker compounds. Measurements of these compounds are being improved and supplemented with additional organic molecular marker compounds. The health study will investigate associations between daily source contributions and an array of health endpoints, including daily mortality and hospitalizations and measures of asthma control in asthmatic children. Findings from the DASH study, in addition to being of interest to policymakers, by

  14. Developing consumption-based greenhouse gas accounts : the carbon footprint of local public service provision in Norway

    Energy Technology Data Exchange (ETDEWEB)

    Larsen, Hogne Nersund

    2011-07-01

    This thesis describes the development and application of a tool to assess and document the life cycle greenhouse gas emissions of municipalities and other public-service providers. The model is linked to the financial accounting system of municipalities and counties to calculate the Carbon Footprint (CF) of all purchases/activities made. In particular indirect emissions (Scope 3 according to the greenhouse gas (GHG) protocol) will effectively be accounted for with this system. One of the main findings of the thesis is indeed the importance of Scope 3 emissions to the total CF of the cases investigated. Within the local climate action framework, this thesis focuses on the CF resulting from the activities of the municipal/county administration. This will largely be the provision of services. Insights in the structure of the CF of services will therefore be provided in the papers presented in the thesis. Results show that direct GHG emissions from the burning of fossil fuels are not very significant. At the same time, indirect GHG emissions embodied in the purchase of products and services from sub-suppliers are very significant. Furthermore, when time series are investigated, we identify a shift from direct emissions (e.g. the combustion of diesel in municipal vehicles) to indirect Scope 3 emissions (e.g. the purchase of transportation services from a private company). This outsourcing of activities indicates a necessary shift to complete consumption-based inventories that include all direct and indirect GHG emissions in developing comparable indicators of sustainability. The comparability of municipal CFs is the focus of one of the papers in the thesis. In the paper, we investigate how the CF of all Norwegian municipalities compares to a set of key characteristics. The main finding here is that the CF is highly dependent on both municipal wealth and municipal size. Small and wealthy municipalities tend to have a significantly higher CF per capita relating to the

  15. Developing consumption-based greenhouse gas accounts : the carbon footprint of local public service provision in Norway

    International Nuclear Information System (INIS)

    Larsen, Hogne Nersund

    2011-01-01

    This thesis describes the development and application of a tool to assess and document the life cycle greenhouse gas emissions of municipalities and other public-service providers. The model is linked to the financial accounting system of municipalities and counties to calculate the Carbon Footprint (CF) of all purchases/activities made. In particular indirect emissions (Scope 3 according to the greenhouse gas (GHG) protocol) will effectively be accounted for with this system. One of the main findings of the thesis is indeed the importance of Scope 3 emissions to the total CF of the cases investigated. Within the local climate action framework, this thesis focuses on the CF resulting from the activities of the municipal/county administration. This will largely be the provision of services. Insights in the structure of the CF of services will therefore be provided in the papers presented in the thesis. Results show that direct GHG emissions from the burning of fossil fuels are not very significant. At the same time, indirect GHG emissions embodied in the purchase of products and services from sub-suppliers are very significant. Furthermore, when time series are investigated, we identify a shift from direct emissions (e.g. the combustion of diesel in municipal vehicles) to indirect Scope 3 emissions (e.g. the purchase of transportation services from a private company). This outsourcing of activities indicates a necessary shift to complete consumption-based inventories that include all direct and indirect GHG emissions in developing comparable indicators of sustainability. The comparability of municipal CFs is the focus of one of the papers in the thesis. In the paper, we investigate how the CF of all Norwegian municipalities compares to a set of key characteristics. The main finding here is that the CF is highly dependent on both municipal wealth and municipal size. Small and wealthy municipalities tend to have a significantly higher CF per capita relating to the

  16. Archives of Environmental Health, Volume 18 Number 4. Ninth AMA Air Pollution Medical Research Conference, Denver, July 22-24, 1968.

    Science.gov (United States)

    Barton, Frank

    Papers read before the Ninth American Medical Association (AMA) Air Pollution Medical Research Conference, Denver, Colorado, July 22-24, 1968, are presented in this document. Topics deal with the relationship and effects of atmospheric pollution to respiratory diseases, epidemiology, human physiological reactions, urban morbidity, health of school…

  17. Development of a Statistical Model for Forecasting Episodes of Visibility Degradation in the Denver Metropolitan Area.

    Science.gov (United States)

    Reddy, P. J.; Barbarick, D. E.; Osterburg, R. D.

    1995-03-01

    In 1990, the State of Colorado implemented a visibility standard of 0.076 km1 of beta extinction for the Denver metropolitan area. Meteorologists with Colorado's Air Pollution Control Division forecast high pollution days associated with visibility impairment as well as those due to high levels of the federal criteria pollutants. Visibility forecasts are made from a few hours up to about 26 h in advance of the period of interest. Here we discuss the key microscale, mesoscale, and synoptic-scale features associated with episodes of visibility impairment. Data from special studies, case studies, and the 22 NOAA Program for Regional Observing and Forecasting Services mesonet sites have been invaluable in identifying patterns associated with extremes in visibility conditions. A preliminary statistical forecast model has been developed using variables that represent many of these patterns. Six variables were selected from an initial pool of 27 to be used in a model based on linear logistic regression. These six variables include forecast measures of snow cover, surface pressures and a surface pressure gradient in eastern Colorado, relative humidity, and 500-mb ridge position. The initial testing of the model has been encouraging. The model correctly predicted 76% of the good visibility days and 67% of the poor visibility days for a test set of 171 days.

  18. 42 CFR 86.18 - Grantee accountability.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 1 2010-10-01 2010-10-01 false Grantee accountability. 86.18 Section 86.18 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES OCCUPATIONAL SAFETY AND HEALTH... Occupational Safety and Health Training Grants § 86.18 Grantee accountability. (a) Accounting for grant award...

  19. Knowledge of Pre-exposure Prophylaxis (PrEP) for HIV Prevention Among Men Who Have Sex with Men in Denver, Colorado

    Science.gov (United States)

    Al-Tayyib, Alia A.; Thrun, Mark W.; Haukoos, Jason S.; Walls, N. Eugene

    2014-01-01

    As part of the National HIV Behavioral Surveillance System among men who have sex with men (MSM) in Denver, Colorado, we assessed knowledge of pre-exposure prophylaxis (PrEP); willingness to use PrEP; and potential changes in risk behaviors among HIV-negative participants reporting sexual activity with a male partner in the preceding 12 months. We examined knowledge of PrEP before (2008) and after (2011) results of the iPrEx trial were available. Of the 425 participants in the 2008 sample, 91 (21 %) were aware of PrEP compared to 131 (28 %) of the 461 participants in the 2011 sample (adjusted prevalence ratio: 1.43, 95 % confidence interval: 1.18, 1.72). Despite the increase in 2011, few MSM in Denver were aware of PrEP. Educating high-risk MSM about the potential utility of PrEP as an adjunct to other effective prevention methods is needed when considering the addition of PrEP to the HIV prevention arsenal. PMID:23824227

  20. 12 CFR 513.8 - Removal, suspension, or debarment of independent public accountants and accounting firms...

    Science.gov (United States)

    2010-01-01

    ... independent public accountants and accounting firms performing audit services. 513.8 Section 513.8 Banks and... Removal, suspension, or debarment of independent public accountants and accounting firms performing audit... of independent public accountants and their accounting firms from performing independent audit and...

  1. Pre-Service Accounting Teachers' Attitudes to Mathematics

    Science.gov (United States)

    Mkhize, Msizi Vitalis; Maistry, Suriamurthee Moonsamy

    2017-01-01

    Mathematics proficiency has an acknowledged impact on students' accounting grades. Success in this core business subject is dependent on students' mathematical aptitude, attitude and type of secondary schooling. Our study investigated accounting students' attitudes to mathematics on domains of the Fennema-Sherman Mathematics Attitudes Scales…

  2. Defining Ecosystem Assets for Natural Capital Accounting.

    Science.gov (United States)

    Hein, Lars; Bagstad, Ken; Edens, Bram; Obst, Carl; de Jong, Rixt; Lesschen, Jan Peter

    2016-01-01

    In natural capital accounting, ecosystems are assets that provide ecosystem services to people. Assets can be measured using both physical and monetary units. In the international System of Environmental-Economic Accounting, ecosystem assets are generally valued on the basis of the net present value of the expected flow of ecosystem services. In this paper we argue that several additional conceptualisations of ecosystem assets are needed to understand ecosystems as assets, in support of ecosystem assessments, ecosystem accounting and ecosystem management. In particular, we define ecosystems' capacity and capability to supply ecosystem services, as well as the potential supply of ecosystem services. Capacity relates to sustainable use levels of multiple ecosystem services, capability involves prioritising the use of one ecosystem service over a basket of services, and potential supply considers the ability of ecosystems to generate services regardless of demand for these services. We ground our definitions in the ecosystem services and accounting literature, and illustrate and compare the concepts of flow, capacity, capability, and potential supply with a range of conceptual and real-world examples drawn from case studies in Europe and North America. Our paper contributes to the development of measurement frameworks for natural capital to support environmental accounting and other assessment frameworks.

  3. Defining Ecosystem Assets for Natural Capital Accounting

    Science.gov (United States)

    Hein, Lars; Bagstad, Ken; Edens, Bram; Obst, Carl; de Jong, Rixt; Lesschen, Jan Peter

    2016-01-01

    In natural capital accounting, ecosystems are assets that provide ecosystem services to people. Assets can be measured using both physical and monetary units. In the international System of Environmental-Economic Accounting, ecosystem assets are generally valued on the basis of the net present value of the expected flow of ecosystem services. In this paper we argue that several additional conceptualisations of ecosystem assets are needed to understand ecosystems as assets, in support of ecosystem assessments, ecosystem accounting and ecosystem management. In particular, we define ecosystems’ capacity and capability to supply ecosystem services, as well as the potential supply of ecosystem services. Capacity relates to sustainable use levels of multiple ecosystem services, capability involves prioritising the use of one ecosystem service over a basket of services, and potential supply considers the ability of ecosystems to generate services regardless of demand for these services. We ground our definitions in the ecosystem services and accounting literature, and illustrate and compare the concepts of flow, capacity, capability, and potential supply with a range of conceptual and real-world examples drawn from case studies in Europe and North America. Our paper contributes to the development of measurement frameworks for natural capital to support environmental accounting and other assessment frameworks. PMID:27828969

  4. Defining ecosystem assets for natural capital accounting

    Science.gov (United States)

    Hein, Lars; Bagstad, Kenneth J.; Edens, Bram; Obst, Carl; de Jong, Rixt; Lesschen, Jan Peter

    2016-01-01

    In natural capital accounting, ecosystems are assets that provide ecosystem services to people. Assets can be measured using both physical and monetary units. In the international System of Environmental-Economic Accounting, ecosystem assets are generally valued on the basis of the net present value of the expected flow of ecosystem services. In this paper we argue that several additional conceptualisations of ecosystem assets are needed to understand ecosystems as assets, in support of ecosystem assessments, ecosystem accounting and ecosystem management. In particular, we define ecosystems’ capacity and capability to supply ecosystem services, as well as the potential supply of ecosystem services. Capacity relates to sustainable use levels of multiple ecosystem services, capability involves prioritising the use of one ecosystem service over a basket of services, and potential supply considers the ability of ecosystems to generate services regardless of demand for these services. We ground our definitions in the ecosystem services and accounting literature, and illustrate and compare the concepts of flow, capacity, capability, and potential supply with a range of conceptual and real-world examples drawn from case studies in Europe and North America. Our paper contributes to the development of measurement frameworks for natural capital to support environmental accounting and other assessment frameworks.

  5. 37 CFR 1.25 - Deposit accounts.

    Science.gov (United States)

    2010-07-01

    ... ordering services offered by the Office, copies of records, etc., deposit accounts may be established in... receipt of the statement to cover the value of items or services charged to the account and thus restore..., copies, etc., requested must always be on deposit. Charges to accounts with insufficient funds will not...

  6. Clean/alternative fueled fleet programs - 1990 Amendments to the Clean Air Act, the Colorado Air Pollution Prevention and Control Act, and Denver City and County regulations

    International Nuclear Information System (INIS)

    Bowles, S.L.; Manderino, L.A.

    1993-01-01

    Despite substantial regulations for nearly two decades, attainment of this ambient standards for ozone and carbon monoxide (CO) remain difficult goals to achieve, Even with of ozone precursors and CO. The 1990 Amendments to the Clean Air Act (CAA90) prescribe further reductions of mobile source emissions. One such reduction strategy is using clean fuels, such as methanol, ethanol, or other alcohols (in blends of 85 percent or more alcohol with gasoline or other fuel), reformulated gasoline or diesel, natural gas, liquified petroleum gas, hydrogen, or electricity. There are regulatory measures involving special fuels which will be required in areas heavily polluted with ozone and CO. The state of Colorado recently passed the 1992 Air Pollution Prevention and Control Act which included provisions for the use of alternative fuels which will be implemented in 1994. In addition to adhering to the Colorado state regulations, the city and county of Denver also have regulations pertaining to the use of alternative fuels in fleets of 10 or more vehicles. Denver's program began in 1992. This paper will address the issue of fleet conversion and its impact on industry in Colorado, and Denver in particular

  7. New Computer Account Management System on 22 November

    CERN Multimedia

    IT Department

    2010-01-01

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

  8. Effects of the May 5-6, 1973, storm in the Greater Denver area, Colorado

    Science.gov (United States)

    Hansen, Wallace R.

    1973-01-01

    Rain began falling on the Greater Denver area the evening of Saturday, May 5, 1973, and continued through most of Sunday, May 6. Below about 7,000 feet altitude, the precipitation was mostly rain; above that altitude, it was mostly snow. Although the rate of fall was moderate, at least 4 inches of rain or as much as 4 feet of snow accumulated in some places. Sustained precipitation falling at a moderate rate thoroughly saturated the ground and by midday Sunday sent most of the smaller streams into flood stage. The South Platte River and its major tributaries began to flood by late Sunday evening and early Monday morning. Geologic and hydrologic processes activated by the May 5-6 storm caused extensive damage to lands and to manmade structures in the Greater Denver area. Damage was generally most intense in areas where man had modified the landscape--by channel constrictions, paving, stripping of vegetation and topsoil, and oversteepening of hillslopes. Roads, bridges, culverts, dams, canals, and the like were damaged or destroyed by erosion and sedimentation. Streambanks and structures along them were scoured. Thousands of acres of croplands, pasture, and developed urban lands were coated with mud and sand. Flooding was intensified by inadequate storm sewers, blocked drains, and obstructed drainage courses. Saturation of hillslopes along the Front Range caused rockfalls, landslides, and mudflows as far west as Berthoud Pass. Greater attention to geologic conditions in land-use planning, design, and construction would minimize storm damage in the future.

  9. The importance of trade in services and environmental amenities to the location of producer service activities in the western United States

    Energy Technology Data Exchange (ETDEWEB)

    Allison, T.

    1991-12-31

    The use of business services has had an increasingly important effect on economic performance in many industries, with the ability of firms in a given location to respond to changes in external markets, production techniques and material supplies often determined by the local provision of business information. Consequently, an increasing research effort has focused on the characteristics and role of producer services activities at the regional and urban economies. This paper examines the nature and extent of external linkages of a sample of independent producer service firms in the two regional centers of Denver and Salt Lake City. Preliminary results are presented from a larger survey of local and regional factors important to the location of producer service activity using survey data collected from producer service activities in metropolitan and non-metropolitan places in Colorado and Utah. Findings are presented in three main areas of interest: the importance and geographic sources of subcontracting of business services by producer service establishments, particularly those establishments where scientific and technical occupations are an important location factor; the geographic and sectoral distribution of service sales; and the relative importance of various environmental amenities to the location of producer service activities.

  10. The importance of trade in services and environmental amenities to the location of producer service activities in the western United States

    Energy Technology Data Exchange (ETDEWEB)

    Allison, T.

    1991-01-01

    The use of business services has had an increasingly important effect on economic performance in many industries, with the ability of firms in a given location to respond to changes in external markets, production techniques and material supplies often determined by the local provision of business information. Consequently, an increasing research effort has focused on the characteristics and role of producer services activities at the regional and urban economies. This paper examines the nature and extent of external linkages of a sample of independent producer service firms in the two regional centers of Denver and Salt Lake City. Preliminary results are presented from a larger survey of local and regional factors important to the location of producer service activity using survey data collected from producer service activities in metropolitan and non-metropolitan places in Colorado and Utah. Findings are presented in three main areas of interest: the importance and geographic sources of subcontracting of business services by producer service establishments, particularly those establishments where scientific and technical occupations are an important location factor; the geographic and sectoral distribution of service sales; and the relative importance of various environmental amenities to the location of producer service activities.

  11. Financial Reporting for the Other Defense Organizations - General Funds at the Defence Finance and Accounting Service San Antonio

    National Research Council Canada - National Science Library

    2002-01-01

    ...) for inclusion in the FY 2001 Other Defense Organizations Financial Statements. Specifically, we looked at the abnormal balances reported in trial balances prepared by the Defense Finance and Accounting Service San Antonio...

  12. Energy resources of the Denver and Cheyenne Basins, Colorado - resource characteristics, development potential, and environmental problems. Environmental Geology 12

    International Nuclear Information System (INIS)

    Kirkham, R.M.; Ladwig, L.R.

    1980-01-01

    The geological characteristics, development potential, and environmental problems related to the exploration for and development of energy resources in the Denver and Cheyenne Basins of Colorado were investigated. Coal, lignite, uranium, oil and natural gas were evaluated. Emphasis is placed on environmental problems that may develop from the exploration for an extraction of these energy resources

  13. Orphan radon daughters at Denver Radium site

    International Nuclear Information System (INIS)

    Holub, R.F.; Droullard, R.F.; Davis, T.H.

    1992-01-01

    During 18 mo of sampling airborne radioactively at a National Priority List (open-quotes Superfundclose quotes) site in metroPOlitan Denver, Bureau of mines personnel discovered radon daughters that are not supported by the parent radon gas. We refer to them as open-quotes orphanclose quotes daughters because the parent, radon, is not present in sufficient concentration to support the measured daughter products. Measurements of the open-quotes orphanclose quotes daughters were made continuously, using the Bureau-developed radon and working-level (radon-daughter) monitors. The data showed high equilibrium ratios, ranging from 0.7 to 3.5, for long periods of time. Repeated, high-volume, 15-min grab samples were made, using the modified Tsivoglou method, to measure radon daughters, to which thoron daughters contributed 26 ± 12%. On average 28 ± 6% of the particulate activity was contributed by thoron daughters. Most samples were mixtures in which the 218 Po concentration was lower than that of 214 Pb and 214 Bi, in agreement with the high-equilibrium factors obtained from the continuous sampling data. In view of the short half-life of radon progeny, we conclude that the source of the orphan daughters is not far from the Superfund sites. The mechanism of this phenomenon is not understood at this time, but we will discuss its possible significance in evaluating population doses

  14. The impact of human immunodeficiency virus (HIV) service scale-up on mechanisms of accountability in Zambian primary health centres: a case-based health systems analysis.

    Science.gov (United States)

    Topp, Stephanie M; Black, Jim; Morrow, Martha; Chipukuma, Julien M; Van Damme, Wim

    2015-02-18

    Questions about the impact of large donor-funded HIV interventions on low- and middle-income countries' health systems have been the subject of a number of expert commentaries, but comparatively few empirical research studies. Aimed at addressing a particular evidence gap vis-à-vis the influence of HIV service scale-up on micro-level health systems, this article examines the impact of HIV scale-up on mechanisms of accountability in Zambian primary health facilities. Guided by the Mechanisms of Effect framework and Brinkerhoff's work on accountability, we conducted an in-depth multi-case study to examine how HIV services influenced mechanisms of administrative and social accountability in four Zambian primary health centres. Sites were selected for established (over 3 yrs) antiretroviral therapy (ART) services and urban, peri-urban and rural characteristics. Case data included provider interviews (60); patient interviews (180); direct observation of facility operations (2 wks/centre) and key informant interviews (14). Resource-intensive investment in HIV services contributed to some early gains in administrative answerability within the four ART departments, helping to establish the material capabilities necessary to deliver and monitor service delivery. Simultaneous investment in external supervision and professional development helped to promote transparency around individual and team performance and also strengthened positive work norms in the ART departments. In the wider health centres, however, mechanisms of administrative accountability remained weak, hindered by poor data collection and under capacitated leadership. Substantive gains in social accountability were also elusive as HIV scale-up did little to address deeply rooted information and power asymmetries in the wider facilities. Short terms gains in primary-level service accountability may arise from investment in health system hardware. However, sustained improvements in service quality and

  15. Results of wellness examinations of 28 African hunting dog (Lycaon pictus puppies at the Denver Zoological Foundation

    Directory of Open Access Journals (Sweden)

    D.E. Kenny

    2007-05-01

    Full Text Available Since 2002 the Denver Zoological Foundation has produced 28 African hunting dog (Lycaon Pictus puppies in 3 litters (7, 14 and 7 pups from the same dam and sire. Wellness examinations were performed on each puppy. The wellness examinations spanned the range of 6-14 weeks of age. During the wellness examinations, in addition to physical examinations and vaccinations, blood samples for complete blood counts and sera biochemistry were obtained.Weights, morphometric measurements, rectal cultures for enteric pathogens and dental eruption patterns were recorded. Blood samples from each age group were compared with adult values from the Denver Zoo. It was noted that animals from the 14-pup litter were 63.6 % of the mean weight of the two 7-pup litters, but size differences (in, for example, total bodylength were less apparent. Two organisms were recovered from rectal cultures, namely Yersinia enterocolitica (n = 2 and Plesiomonas shigelloides (n = 3. The following deciduous eruption patterns were also noted; at 6 weeks, I1-3, i1-3, C1, c1, P1-2 and p1-2 (n=7 were present, at 9-10 weeks, P3 and p3 (n=21 , and finally at 12-14 weeks, P4 (n = 28.

  16. Towards ecosystem accounting

    NARCIS (Netherlands)

    Duku, C.; Rathjens, H.; Zwart, S.J.; Hein, L.

    2015-01-01

    Ecosystem accounting is an emerging field that aims to provide a consistent approach to analysing environment-economy interactions. One of the specific features of ecosystem accounting is the distinction between the capacity and the flow of ecosystem services. Ecohydrological modelling to support

  17. The Effectiveness of an Interactive Map Display in Tutoring Geography

    Science.gov (United States)

    1976-08-01

    MCIT LG Hanscom Field Bedford, MA 01730 Director, Office of Manpower Utilization Headquarters, Marine Corps (Code MPU ) MCB (Building 2009...Lantz University of Denver Denver Research Institute Industrial Economics Division Denver, CO 80210 Mr. Brian McNally Educational Testing Service

  18. Compilation of FY 1995 and FY 1996 DOD Financial Statements at the Defense Finance and Accounting Service, Indianapolis Center

    National Research Council Canada - National Science Library

    1996-01-01

    The audit objective was to determine whether the Defense Finance and Accounting Service, Indianapolis Center, consistently and accurately compiled financial data from field entities and other sources...

  19. Reducing Maladaptive Behaviors in Preschool-Aged Children with Autism Spectrum Disorder Using the Early Start Denver Model

    OpenAIRE

    Fulton, Elizabeth; Eapen, Valsamma; Črnčec, Rudi; Walter, Amelia; Rogers, Sally

    2014-01-01

    The presence of maladaptive behaviors in young people with autism spectrum disorder (ASD) can significantly limit engagement in treatment programs, as well as compromise future educational and vocational opportunities. This study aimed to explore whether the Early Start Denver Model (ESDM) treatment approach reduced maladaptive behaviors in preschool-aged children with ASD in a community-based long day care setting. The level of maladaptive behavior of 38 children with ASD was rated using an ...

  20. Reducing maladaptive behaviors in preschool-aged children with Autism Spectrum Disorder using the Early Start Denver Model

    OpenAIRE

    Elizabeth eFulton; Elizabeth eFulton; Valsamma eEapen; Valsamma eEapen; Rudi eČrnčec; Amelia eWalter; Amelia eWalter; Sally eRogers

    2014-01-01

    The presence of maladaptive behaviors in young people with Autism Spectrum Disorder (ASD) can significantly limit engagement in treatment programs, as well as compromise future educational and vocational opportunities. This study aimed to explore whether the Early Start Denver Model (ESDM) treatment approach reduced maladaptive behaviors in preschool-aged children with ASD in a community-based long day care setting. The level of maladaptive behavior of 38 children with ASD was rated using an ...

  1. Risk bearing and use of fee-for-service billing among accountable care organizations.

    Science.gov (United States)

    Muhlestein, David B; Croshaw, Andrew A; Merrill, Thomas P

    2013-07-01

    To determine the willingness of accountable care organizations (ACOs) to bear financial risk for the healthcare they provide. Structured interviews conducted between January and June 2012 with 57 ACOs led by hospitals and physician groups located throughout the United States. Findings are based on the 38 ACOs that were actively providing care under an ACO payment arrangement at the time of the interview. Among these ACOs, 71% cover a portion of their ACO population with contracts that put the ACOs at some financial risk, while 45% have risk-based contracts for their entire ACO population. Payments based on fee-for-service (FFS) billing still dominate, as 92% of ACOs use FFS-based billing for at least a portion of their ACO population and 71% are fully reimbursed using FFS-based billing. Under the auspices of an ACO, providers are accepting some financial risk for their accountable care patient population. There is still strong reliance on FFS-based billing methods as providers experiment with different payment models.

  2. 42 CFR 54a.10 - Fiscal accountability.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 1 2010-10-01 2010-10-01 false Fiscal accountability. 54a.10 Section 54a.10 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES GRANTS CHARITABLE CHOICE... PREVENTION AND TREATMENT SERVICES § 54a.10 Fiscal accountability. (a) Religious organizations that receive...

  3. Integrating Medication Therapy Management (MTM Services Provided by Community Pharmacists into a Community-Based Accountable Care Organization (ACO

    Directory of Open Access Journals (Sweden)

    Brian Isetts

    2017-10-01

    Full Text Available (1 Background: As the U.S. healthcare system evolves from fee-for-service financing to global population-based payments designed to be accountable for both quality and total cost of care, the effective and safe use of medications is gaining increased importance. The purpose of this project was to determine the feasibility of integrating medication therapy management (MTM services provided by community pharmacists into the clinical care teams and the health information technology (HIT infrastructure for Minnesota Medicaid recipients of a 12-county community-based accountable care organization (ACO. (2 Methods: The continuous quality improvement evaluation methodology employed in this project was the context + mechanism = outcome (CMO model to account for the fact that programs only work insofar as they introduce promising ideas, solutions and opportunities in the appropriate social and cultural contexts. Collaborations between a 12-county ACO and 15 community pharmacies in Southwest Minnesota served as the social context for this feasibility study of MTM referrals to community pharmacists. (3 Results: All 15 community pharmacy sites were integrated into the HIT infrastructure through Direct Secure Messaging, and there were 32 recipients who received MTM services subsequent to referrals from the ACO at 5 of the 15 community pharmacies over a 1-year implementation phase. (4 Conclusion: At the conclusion of this project, an effective electronic communication and MTM referral system was activated, and consideration was given to community pharmacists providing MTM in future ACO shared savings agreements.

  4. Compilation of the FY 1997 Navy General Fund Financial Statements at the Defense Finance and Accounting Service Cleveland Center

    National Research Council Canada - National Science Library

    1998-01-01

    Audit Report on tile Compilation of the FY 1997 Navy General Fund Financial Statements at the Defense Finance and Accounting Service Cleveland Center Our objective was to determine whether the DFAS...

  5. Relationship Between Learning Orientation And Business Performance And The Moderating Effect Of Competitive Advantage: An Accounting Services Firms Perspective

    OpenAIRE

    Louis Martinette; Alice Obenchain-Leeson; Gladys Gomez; Jessica Webb

    2014-01-01

    This study examines the influence of learning orientation on business performance (achievement of sales and profit objectives) in the context of pure service, specifically that of public accounting services firms. The conceptual framework used in this research has been drawn from marketing, finance, and organizational behavior theory. Specifically, relationships related to learning orientation, sources of competitive advantage, and business performance have been identified. This research ...

  6. Financial Management: Accounting for Reimbursable Work Orders at Defense Finance and Accounting Service Charleston

    National Research Council Canada - National Science Library

    2003-01-01

    .... DFAS Charleston account managers who are responsible for managing reimbursable work orders for Navy, and DFAS Cleveland accountants who rely on the data could also benefit from the information in the report...

  7. 42 CFR 54.10 - Fiscal accountability.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 1 2010-10-01 2010-10-01 false Fiscal accountability. 54.10 Section 54.10 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES GRANTS CHARITABLE CHOICE... PROJECTS FOR ASSISTANCE IN TRANSITION FROM HOMELESSNESS GRANTS § 54.10 Fiscal accountability. (a) Religious...

  8. 42 CFR 124.8 - Grantee accountability.

    Science.gov (United States)

    2010-10-01

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

  9. Features of the Organization of Accounting and Tax Accounting and Auditing at Warranty Repairs

    Directory of Open Access Journals (Sweden)

    Mardus Nataliia Yu.

    2016-08-01

    Full Text Available The aim of the article is to study features of the normative and legal support of accounting and tax accounting at providing operations with warranty repairs comprising the secured in legislation right of consumers to obtain from the companies-producers (sellers products (goods and services of proper quality and cases of occurrence of warranty obligations to customers. To achieve the goal, the following tasks have been solved: the regulatory framework for the organization of warranty service (repair from the point of view of the company-seller and reflection of operations associated with warranty repairs in accounting and tax accounting was studied. The article describes the features of the organization of accounting and tax accounting at warranty repairs based on the legislative and normative documents regulating relations that arise in the organization and implementation of economic activity between business entities and between the entities and other participants of relations in the sphere of economic activity.

  10. Early Start Denver Model. Un modello Evidence Based per l’intervento educativo precoce nei Disturbi dello Spettro Autistico

    OpenAIRE

    Saverio Fontani

    2016-01-01

    The Autism Spectrum Disorders represents one of the most complex developmental disabilities for the massive deficit of communication competences. The social disability related to disorders is the main objective of the intervention of the Early Start Denver Model – ESDM (Rogers & Dawson, 2010), which can be considered as one of the most advanced models for early educational intervention according the perspective of Evidence Based Education. In this paper the theoretical foundations of the ...

  11. Islamic Deposits and Investment Accounts in Income Smoothing in Post-Reclassification of the Islamic Financial Service Act 2013

    Directory of Open Access Journals (Sweden)

    Mohd Yaziz MOHD ISA

    2014-12-01

    Full Text Available This study attempts to determine the impact of the reclassification on income smoothing practices by Islamic banks in Malaysia through loss provisions. It is well acknowledged that Islamic banks set up an allowance for loss provisions in order to absorb any future losses. However, alternative mechanisms, such as Profit Equalization Reserve (PER and Investment Risk Reserve (IRR instead of loss provisions, are used to smooth income. This study determines whether the exercise by Islamic banks in Malaysia to reclassify Islamic deposits to investment accounts after the enacted Islamic Financial Service Act (2013, may have caused unintended consequences in less profit payout to investment account holders. The results do not indicate any unintended consequences of less profit payout to investment account holders from the present exercise by the Islamic banks in Malaysia to distinguish Islamic deposits from investment accounts.

  12. PENSION FUND ACCOUNTING: AN EVALUATION OF THE PERCEPTION OF ACCOUNTANTS, CONSULTANTS AND AUDITORS ON BRAZILIAN ACCOUNTING STANDARDS APPLICABLE

    Directory of Open Access Journals (Sweden)

    Carlos Augusto Pacheco Pereira

    2016-03-01

    Full Text Available The objective of the study is to verify the perception of accountants, auditors and consultants in relation to Brazilian accounting standards for pension funds. For this a questionnaire was prepared and sent to accountants, auditors and accounting of pension fund consultants. 132 were returned, of which 110 worked as an accountant in any entity, 8 rendering services as external auditors and 14 as consultants. The results obtained indicate that, in general, these professionals know the accounting standards for pension funds used in Brazil and believe that such standards are adequate, except for the period of addressing the deficit, provision for doubtful accounts, contingency reserve boundary and evaluation of real estate investments, in which the perception of the professionals is that the procedures in the international standard are more suitable.

  13. PARTICULAR ASPECTS CONCERNING THE ACCOUNTING OF TRAVEL AGENCIES

    Directory of Open Access Journals (Sweden)

    HOLT GHEORGHE

    2015-12-01

    Full Text Available In professional practice, the accountant may be required to perform services for the accounting records of economic agents that involve some particularities. Regardless of the purpose of these services - accounting records, auditing, certification of financial situations - the accountant must stay in touch with all these particularities as well as with all accounting and fiscal proper regulations. In this article I present a series of particular issues of tour-operatour accounting, mostly considering the special rules estabilished by the Tax Law.

  14. 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

  15. Denver Radium Site -- Operable Unit I closeout report for the US Environmental Protection Agency

    International Nuclear Information System (INIS)

    1992-08-01

    The Denver Radium Site consists of properties in the Denver, Colorado, area having radioactive contamination left from radium processing in the early 1900s. The properties are divided into 11 gaps or operable units to facilitate remedial action of the Site. Operable Unit I is an 8-acre block bounded by Quivas Street to the east, Shoshone Street to the west, West 12th Avenue to the south, and West 13th Avenue to the north. The primary focus of interest concerning investigations of radiological contamination was a radium, vanadium, and uranium processing facility at 1201 Quivas Street owned by the Pittsburgh Radium Company (PRC) from 1925 until 1926. The Radium Ores Company, which was associated with PRC, operated the facility until 1927. A Remedial investigation (RI) of Operable Unit I was prepared by Jacobs Engineering Group and CH 2 M Hill on behalf of EPA in April 1986. The draft Feasibility Study (FS), prepared by Jacobs Engineering Group and CH 2 M Hill, was issued in July 1987 (the final FS is the Community Relations Responsiveness Summary with an errata to the draft, issued September 1987). The RI focused on radium uranium processing residues discarded in the early 1900s. These residues contained uranium, radium, and thorium. EPA s Community Relations Plan involved the community in the decision-making process relating to the remedy to be implemented at Operable Unit X, and promoted communications among interested parties throughout the course of the project. The remedial action alternative preferred by EPA for Operable Unit I was Off-Site Permanent Disposal. Because a permanent disposal facility was not available at the time the Record of Decision was issued in September 1987, EPA selected the On-Site Temporary Containment (capping) with the Off-Site Permanent Disposal alternative

  16. Cost accounting for the radiologist.

    Science.gov (United States)

    Gentili, Amilcare

    2014-05-01

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

  17. Collective efficacy in Denver, Colorado: Strengthening neighborhoods and health through community gardens.

    Science.gov (United States)

    Teig, Ellen; Amulya, Joy; Bardwell, Lisa; Buchenau, Michael; Marshall, Julie A; Litt, Jill S

    2009-12-01

    Community gardens are viewed as a potentially useful environmental change strategy to promote active and healthy lifestyles but the scientific evidence base for gardens is limited. As a step towards understanding whether gardens are a viable health promotion strategy for local communities, we set out to examine the social processes that might explain the connection between gardens, garden participation and health. We analyzed data from semi-structured interviews with community gardeners in Denver. The analysis examined social processes described by community gardeners and how those social processes were cultivated by or supportive of activities in community gardens. After presenting results describing these social processes and the activities supporting them, we discuss the potential for the place-based social processes found in community gardens to support collective efficacy, a powerful mechanism for enhancing the role of gardens in promoting health.

  18. Evaluation of Fast-Time Wake Models Using Denver 2006 Field Experiment Data

    Science.gov (United States)

    Ahmad, Nash’at N.; Pruis, Matthew J.

    2015-01-01

    The National Aeronautics and Space Administration conducted a series of wake vortex field experiments at Denver in 2003, 2005, and 2006. This paper describes the lidar wake vortex measurements and associated meteorological data collected during the 2006 deployment, and includes results of recent reprocessing of the lidar data using a new wake vortex algorithm and estimates of the atmospheric turbulence using a new algorithm to estimate eddy dissipation rate from the lidar data. The configuration and set-up of the 2006 field experiment allowed out-of-ground effect vortices to be tracked in lateral transport further than any previous campaign and thereby provides an opportunity to study long-lived wake vortices in moderate to low crosswinds. An evaluation of NASA's fast-time wake vortex transport and decay models using the dataset shows similar performance as previous studies using other field data.

  19. Social accountability and education revives health sub-centers in India and increases access to family planning services

    Directory of Open Access Journals (Sweden)

    Susan Otchere

    2017-01-01

    Full Text Available Background: Uttar Pradesh (UP is the most populous state in India. The maternal mortality ratio, infant mortality rate, and fertility rates are all higher than the national average. Sixty percent of UP inhabitants live in rural communities. The reasons behind the poor state of health and services in many areas of UP are inadequate knowledge and availability in communities of healthy behaviors, and information on available government health services. Methods: World Vision, Inc. implemented a three-and-half year mobilizing plan for maternal and neonatal health through a birth spacing and advocacy project (MOMENT, partnering with local organizations in rural Hardoi and urban slums of Lucknow districts in UP. World Vision used print, audio, visual media, and house-to-house contacts to educate communities on timing and spacing of pregnancies; and the benefits of seeking and using maternal and child health services (MCH including immunization and family planning (FP.This paper focuses on World Vision’s social accountability strategy – Citizen Voice and Action (CVA and interface meetings – used in Hardoi that helped educate and empower Village Health Sanitation and Nutrition Committees (VHSNCs and village leaders to access government untied funds to improve community social and health services. Results: Forty VHSNCs were revived in 24 months. Nine local leaders accessed government untied funds. In addition, increased knowledge of the benefits of timing and spacing of pregnancies, maternal child health, family planning services, and access to community entitlements led the community to embrace and contribute their time to rebuild and re-open 17 non-functional Auxiliary Nurse Midwife (ANM sub-centers. Seventeen ANMs received refresher training to provide quality care. Sub-center data showed that 1,121 and 3,156 women opted for intra-uterine contraceptive device and oral pills, respectively, and 29,316 condoms were distributed. Conclusion: In Hardoi

  20. Cost Accounting: Production and Equipment Services.

    Science.gov (United States)

    Schmid, William T.

    Cost accounting for audiovisual productions should include direct costs, and, in some cases, the media administrator may have to calculate a per-hour surcharge for general operating overhead as well. Such procedures enable the administrator to determine cost effectiveness, to control cost overruns, and to generate more staff efficiency. Cost…

  1. INTEGRATION LEVEL OF FINANCIAL AND MANAGEMENT ACCOUNTING SYSTEMS WITH THE ACCOUNTING CONVERGENCE PROCESS AND THE EFFECTIVENESS OF CONTROLLERSHIP

    Directory of Open Access Journals (Sweden)

    Andréia Carpes Dani

    2014-09-01

    Full Text Available This study aims to verify the integration level between the financial and management accounting systems as a result of the convergence process with the international accounting standards and of the effectiveness of controllership in Brazilian companies. A descriptive research was undertaken, based on the application of the questionnaire by Angelkort and Weißenberger (2011 to the 500 Best and Biggest of Revista Exame, issue 2011, using a sample of 32 companies that answered the research. The correlations between the integration level of the financial and management accounting systems and the variables “consistency of financial language”, “quality of services provided” and “degree of influence in decision making”, during the convergence period with the international accounting standards, were positive and moderate. It was also observed that the period before the accounting convergence (2004 till 2007 showed a better integration level of the financial and management accounting systems than the accounting convergence period (2008 till 2011. In conclusion, the accounting convergence process increased the integration level of the financial and management accounting systems in the investigated companies, as well as the effectiveness of controllership, particularly in the consistency of the financial language, in the quality of the services provided and in the influence of the controllers’ services on these companies’ decisions.

  2. Uranium deposits: northern Denver Julesburg basin, Colorado

    International Nuclear Information System (INIS)

    Reade, H.L.

    1978-01-01

    The Fox Hills Sandstone and the Laramie Formation (Upper Cretaceous) are the host rocks for uranium deposits in Weld County, northern Denver Julesburg basin, Colorado. The uranium deposits discovered in the Grover and Sand Creek areas occur in well-defined north--south trending channel sandstones of the Laramie Formation whereas the sandstone channel in the upper part of the Fox Hills Sandstone trends east--west. Mineralization was localized where the lithology was favorable for uranium accumulation. Exploration was guided by log interpretation methods similar to those proposed by Bruce Rubin for the Powder River basin, Wyoming, because alteration could not be readily identified in drilling samples. The uranium host rocks consist of medium- to fine-grained carbonaceous, feldspathic fluvial channel sandstones. The uranium deposits consist of simple to stacked roll fronts. Reserve estimates for the deposits are: (1) Grover 1,007,000 lbs with an average grade of 0.14 percent eU 3 O 8 ,2) Sand Creek 154,000 lbs with an average grade of 0.08 percent eU 3 O 8 , and 3) The Pawnee deposit 1,060,000 lbs with an average grade of 0.07 percent eU 3 O 8 . The configuration of the geochemical cells in the Grover and Sand Creek sandstones indicate that uraniferous fluids moved northward whereas in the Pawnee sandstone of the Fox Hills uraniferous fluids moved southward. Precipitation of uranium in the frontal zone probably was caused by downdip migration of oxygcnated groundwater high in uranium content moving through a favorable highly carbonaceous and pyritic host sandstone

  3. 34 CFR 303.346 - Responsibility and accountability.

    Science.gov (United States)

    2010-07-01

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

  4. Please understand when I cry out in pain: women's accounts of maternity services during labour and delivery in Ghana

    Directory of Open Access Journals (Sweden)

    Abbey Mercy

    2005-12-01

    Full Text Available Abstract Background This study was undertaken to investigate women's accounts of interactions with health care providers during labour and delivery and to assess the implications for acceptability and utilisation of maternity services in Ghana. Methods Twenty-one individual in-depth interviews and two focus group discussions were conducted with women of reproductive age who had delivered in the past five years in the Greater Accra Region. The study investigated women's perceptions and experiences of care in terms of factors that influenced place of delivery, satisfaction with services, expectations of care and whether they would recommend services. Results One component of care which appeared to be of great importance to women was staff attitudes. This factor had considerable influence on acceptability and utilisation of services. Otherwise, a successful labour outcome and non-medical factors such as cost, perceived quality of care and proximity of services were important. Our findings indicate that women expect humane, professional and courteous treatment from health professionals and a reasonable standard of physical environment. Women will consciously change their place of delivery and recommendations to others if they experience degrading and unacceptable behaviour. Conclusion The findings suggest that inter-personal aspects of care are key to women's expectations, which in turn govern satisfaction. Service improvements which address this aspect of care are likely to have an impact on health seeking behaviour and utilisation. Our findings suggest that user-views are important and warrant further investigation. The views of providers should also be investigated to identify channels by which service improvements, taking into account women's views, could be operationalised. We also recommend that interventions to improve delivery care should not only be directed to the health professional, but also to general health system improvements.

  5. Determining which introductory physics topics pre-service physics teachers have difficulty understanding and what accounts for these difficulties

    International Nuclear Information System (INIS)

    Şahin, Esin; Yağbasan, Rahmi

    2012-01-01

    This study aims at diagnosing which subjects pre-service physics teachers have difficulty understanding in introductory physics courses and what accounts for these difficulties. A questionnaire consisting of two qualitative questions was used to collect data for this study. The questionnaire was administered to 101 pre-service physics teachers who have completed the courses Physics 1 (Mechanics 1), Physics 2 (Mechanics 2), Physics 3 (Electricity) and Physics 4 (Magnetism). Of the pre-service physics teachers 28 were second year, 26 were third year, 27 were fourth year and 20 were fifth year students. The results of the data analysis indicated that the percentage of students who think that Magnetism has the most difficult subjects is the highest compared to the others. The reasons why the pre-service physics teachers experience difficulty in understanding the subjects have been grouped into four categories. (paper)

  6. Proposed Regulation of Fuels and Fuel Additives: Federal Volatility Control Program in the Denver-Boulder-Greeley-Ft. Collins-Loveland, Colorado, 1997 8-Hour Ozone Nonattainment Area

    Science.gov (United States)

    This notice proposes establishing an applicable standard of 7.8 pounds (psi) Reid vapor pressure under the federal volatility control program, in the Denver-Boulder-Greeley-Ft. Collins-Loveland, Colorado, 1997 8-hour ozone nonattainment area.

  7. Abstracts for the 4th Annual Congress on Medicine & Science in Ultra-Endurance Sports, May 30, 2017, Denver, Colorado.

    Science.gov (United States)

    2017-04-01

    The 4th Annual Congress on Medicine & Science in Ultra-Endurance Sports will be held on May 30, 2017, in Denver, Colorado. While prior meetings have been multiple-day events, the 2017 Congress will be an intense 1-day preconference to the American College of Sports Medicine annual meeting. Details of this Congress, as well as past and future meetings, can be found at the Ultra Sports Science Foundation Web site: http://ultrasportsscience.us.

  8. Early diagnosis and Early Start Denver Model intervention in autism spectrum disorders delivered in an Italian Public Health System service.

    Science.gov (United States)

    Devescovi, Raffaella; Monasta, Lorenzo; Mancini, Alice; Bin, Maura; Vellante, Valerio; Carrozzi, Marco; Colombi, Costanza

    2016-01-01

    Early diagnosis combined with an early intervention program, such as the Early Start Denver Model (ESDM), can positively influence the early natural history of autism spectrum disorders. This study evaluated the effectiveness of an early ESDM-inspired intervention, in a small group of toddlers, delivered at low intensity by the Italian Public Health System. Twenty-one toddlers at risk for autism spectrum disorders, aged 20-36 months, received 3 hours/wk of one-to-one ESDM-inspired intervention by trained therapists, combined with parents' and teachers' active engagement in ecological implementation of treatment. The mean duration of treatment was 15 months. Cognitive and communication skills, as well as severity of autism symptoms, were assessed by using standardized measures at pre-intervention (Time 0 [T0]; mean age =27 months) and post-intervention (Time 1 [T1]; mean age =42 months). Children made statistically significant improvements in the language and cognitive domains, as demonstrated by a series of nonparametric Wilcoxon tests for paired data. Regarding severity of autism symptoms, younger age at diagnosis was positively associated with greater improvement at post-assessment. Our results are consistent with the literature that underlines the importance of early diagnosis and early intervention, since prompt diagnosis can reduce the severity of autism symptoms and improve cognitive and language skills in younger children. Particularly in toddlers, it seems that an intervention model based on the ESDM principles, involving the active engagement of parents and nursery school teachers, may be effective even when the individual treatment is delivered at low intensity. Furthermore, our study supports the adaptation and the positive impact of the ESDM entirely sustained by the Italian Public Health System.

  9. GRACC: New generation of the OSG accounting

    Science.gov (United States)

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

    2017-10-01

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

  10. GRACC: New generation of the OSG accounting

    Energy Technology Data Exchange (ETDEWEB)

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

    2016-10-14

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

  11. Calculation of the efficiency of accounting outsourcing

    Directory of Open Access Journals (Sweden)

    H.I. Liakhovych

    2018-04-01

    Full Text Available To ensure the best performance, enterprises pass on individual business processes for outsourcing. However, the implementation of this step requires an assessment of the effectiveness of such actions. The purpose of the article is to analyze the approaches to assessing the effectiveness of accounting outsourcing and to develop proposals for its methodology, taking into account the main goal of reducing transaction costs. The article defines the composition of the elements of the cost of maintaining accounting in the enterprise. It is proved that the efficiency of accounting outsourcing should be considered in two aspects: 1 it is related to economic efficiency (saving of internal resources of the enterprise due to the transfer of business processes for accounting on outsourcing; 2 is related to the efficiency of the outsourcer's work and the uninterrupted functioning of the enterprise that has taken advantage of outsourcing services. In order to assess the efficiency of the company's services, the outsourcer proposes to use a methodology that takes into account the indicators: the timeliness of the execution of works and the provision of services in accordance with the terms of the contract on outsourcing; completeness of performance of works and provision of services in accordance with the terms of the contract on outsourcing.

  12. 3D Adaptive Virtual Exhibit for the University of Denver Digital Collections

    Directory of Open Access Journals (Sweden)

    Shea-Tinn Yeh

    2015-07-01

    Full Text Available While the gaming industry has taken the world by storm with its three-dimensional (3D user interfaces, current digital collection exhibits presented by museums, historical societies, and libraries are still limited to a two-dimensional (2D interface display. Why can’t digital collections take advantage of this 3D interface advancement? The prototype discussed in this paper presents to the visitor a 3D virtual exhibit containing a set of digital objects from the University of Denver Libraries’ digital image collections, giving visitors an immersive experience when viewing the collections. In particular, the interface is adaptive to the visitor’s browsing behaviors and alters the selection and display of the objects throughout the exhibit to encourage serendipitous discovery. Social media features were also integrated to allow visitors to share items of interest and to create a sense of virtual community.

  13. An analysis of the demographic, educational, and employment characteristics of participants in the continuing education program of the Medical Library Association, Denver, Colorado, June 1968.

    Science.gov (United States)

    Rees, A M; Rothenberg, L

    1970-04-01

    A survey was performed to elicit details about attendees of the continuing education program given in Denver at the 1968 MLA Annual Meeting. Factors considered included sex, age, geographic distribution, professional mobility, educational background, current jobs, and interest in further continuing education.

  14. Accounting, charging and billing for dynamic service composition chains

    NARCIS (Netherlands)

    Rumph, F.J.; Kruithof, G.H.; Huitema, G.B.

    2010-01-01

    Services delivered to an end user can be composed of numerous subservices and form chains of composed services. These service composition chains traditionally consist of a static set of business entities. However, in order to increase business agility, dynamic service composition chains can be used

  15. Towards Energy Efficient and Shared Mobility Services

    Energy Technology Data Exchange (ETDEWEB)

    Rames, Clement L [National Renewable Energy Laboratory (NREL), Golden, CO (United States)

    2017-10-24

    Throughout the 20th century, automobiles have shaped urban and suburban landscapes, especially in North America. Globally, the car-centric transportation paradigm has contributed to unprecedented issues in terms of air quality, fossil-fuel dependence, carbon emissions lock-in, traffic congestion, road safety, parking scarcity, serious public health concerns, and socioeconomic inequality. Nonetheless, in the United States the percentage of single-occupant vehicle (SOV) commuters has continued to rise since 1960 while the proportion of carpooling has decreased by more than half since 1980. Evolving mobility services, in conjunction with new behavioral insights, have motivated recent inquiries in how to best foster sustainable growth while reducing traffic congestion and improving health outcomes. Few studies have assessed their true effectiveness, unanticipated effects (e.g., 'dead-head' or 'empty-vehicle' ride-hailing trips) or measured their impact on a specific city (e.g., modal shift, changes in personal miles traveled/vehicle miles traveled). This effort aims to answer the following questions: to what extent can shared mobility help invert the trend of increasing SOV trips? What are the energy risks and benefits of shared mobility? How do interactions between technology, policy, urban design, and behavioral change shape the transition to energy-efficient transportation? To this end, an assessment framework for sustainable urban mobility is developed, incorporating behavioral metrics (percent active transportation, percent transit ridership, percent shared trips), energy use (vehicle miles traveled per capita, percent SOV trips) and urban planning (population density, average commute time). We apply this framework to three cities (Denver, CO; San Francisco, CA; and Paris, France) to evaluate the sustainability of their transportation systems and explore their potential for shared mobility. The influence of incentives, social norms, and public

  16. Gardening and age-related weight gain: Results from a cross-sectional survey of Denver residents.

    Science.gov (United States)

    Litt, Jill S; Lambert, Jeffrey Richard; Glueck, Deborah H

    2017-12-01

    This study examined whether gardening modifies the association between age and body mass index (BMI). We used data from the Neighborhood Environments and Health Survey, which was conducted in Denver (N = 469) between 2006 and 2007. We fit two general linear mixed models. The base model had BMI in kg/m 2 as the outcome, and age, an indicator variable for non-gardening status and the age-by-non-gardening status interaction as predictors. The adjusted model included as covariates the potential confounders of education, ethnicity and self-reported health. We assessed self-selection bias and confounding. BMI was 27.18 kg/m 2 for non-gardeners, 25.62 kg/m 2 for home gardeners, and 24.17 kg/m 2 for community gardeners. In the base model, a statistically significant association was observed between age and BMI for non-gardeners but not for the combined community and home gardening group (F = 9.27, ndf = 1, ddf = 441, p = 0.0025). In the adjusted model, the association between age and BMI in non-gardeners was not statistically significant (F = 1.72, ndf = 1, ddf = 431, p = 0.1908). Gardeners differed on social and demographic factors when compared to non-gardeners. The results from the base model are consistent with the hypothesis that gardening might offset age-related weight gain. However, the cross-sectional design does not permit differentiation of true causal effects from the possible effects of bias and confounding. As a follow-up study, to remove bias and confounding, we are conducting a randomized clinical trial of community gardening in Denver.

  17. An Analysis of the Demographic, Educational, and Employment Characteristics of Participants in the Continuing Education Program of the Medical Library Association, Denver, Colorado, June 1968 *

    Science.gov (United States)

    Rees, Alan M.; Rothenberg, Lesliebeth

    1970-01-01

    A survey was performed to elicit details about attendees of the continuing education program given in Denver at the 1968 MLA Annual Meeting. Factors considered included sex, age, geographic distribution, professional mobility, educational background, current jobs, and interest in further continuing education. PMID:5439905

  18. Soil Conservation Service Curve Number method: How to mend a wrong soil moisture accounting procedure?

    Science.gov (United States)

    Michel, Claude; Andréassian, Vazken; Perrin, Charles

    2005-02-01

    This paper unveils major inconsistencies in the age-old and yet efficient Soil Conservation Service Curve Number (SCS-CN) procedure. Our findings are based on an analysis of the continuous soil moisture accounting procedure implied by the SCS-CN equation. It is shown that several flaws plague the original SCS-CN procedure, the most important one being a confusion between intrinsic parameter and initial condition. A change of parameterization and a more complete assessment of the initial condition lead to a renewed SCS-CN procedure, while keeping the acknowledged efficiency of the original method.

  19. 5 CFR 10.2 - Accountability systems.

    Science.gov (United States)

    2010-01-01

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

  20. 7 CFR 948.200 - Accounting and collections.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting and collections. 948.200 Section 948.200 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing... Accounting and Collections § 948.200 Accounting and collections. (a) Each handler's assessment account with...

  1. 18 CFR 367.2540 - Account 254, Other regulatory liabilities.

    Science.gov (United States)

    2010-04-01

    ... accounts, imposed on the service company by the ratemaking actions of regulatory agencies. (See Definitions § 367.1(a)(38).) (b) The amounts included in this account are to be established by those credits which... authorized to charge for its services; or refunds to customers, not provided for in other accounts, will be...

  2. 77 FR 16850 - Notice of Reclassification of One Investigative Field Office to Regional Office: Denver, CO

    Science.gov (United States)

    2012-03-22

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

  3. The development of satisfaction with service-related choices for disabled young people with degenerative conditions: evidence from parents' accounts.

    Science.gov (United States)

    Maddison, Jane; Beresford, Bryony

    2012-07-01

    Satisfaction with service-related choices has not received much research attention, especially beyond medical/health-related decisions. This paper reports findings from an analysis of parents' accounts of making service-related choices with, or on behalf of, a disabled son or daughter with a degenerative condition. It focuses particularly on factors and processes, which contribute to parents' satisfaction. This is particularly interesting given that sub-optimal outcomes or negative consequences are often experienced following a service-related choice being implemented. The data reported here were collected as part of a larger, longitudinal study (the Choice and Change project) of service users' experiences of choice-making, including the outcomes and consequences of those choices. Parents of disabled young people with degenerative conditions formed part of this sample. The accounts of 14 of these parents, collected over three interviews during a two and a half-year period, all of whom expressed satisfaction with the medium- to long-term outcomes of a service-related choice, were selected for specific analyses to understand what underlies satisfaction with service-related choices. Clarity of the desired outcome for the young person supported effective decision-making and led parents to feel confident that the best possible choice was being made. Evidence of desired outcomes being attained were used by parents to 'trade off' the negative consequences of a choice. These included the considerable demands placed on parents' personal, financial and practical resources to operationalise a choice, and the emotional impact incurred by significant changes such as the loss of the carer role. The passage of time was important in allowing evidence of positive outcomes to emerge, psychological or emotional adjustments to be made, and for parents to develop trust in new service providers. The findings suggest that practitioners can have an important role in both practical and

  4. Shared services in accounting and finance

    NARCIS (Netherlands)

    Swagerman, D.M.; van Steenis, Jorn; Sieber, Pascal; Griese, Joachim

    1998-01-01

    The purpose of this paper is to present examples of the current state of the Shared Services Concept as applied to the finance function. The paper arises out of the ongoing research after current developments in the finance function enabled by information and communication technology, at the

  5. Users’ Awareness of Electronic Books is Limited. A review of: Levine‐Clark, Michael. “Electronic Book Usage: A Survey at the University of Denver.” portal: Libraries and the Academy 6.3 (Jul. 2006): 285‐99.

    OpenAIRE

    Gale G. Hannigan

    2007-01-01

    Objective – To determine if university library users are aware of electronic books,and how and why electronic books are used.Design – Survey.Setting – University of Denver.Subjects – Two thousand sixty‐seven graduate and undergraduate students, faculty, and staff.Methods – In Spring 2005, the University of Denver faculty, and graduate and undergraduate students were invited to participate in a survey about awareness and use of electronic books. A link to the survey was also posted on the libr...

  6. Management Accounting in School Food Service.

    Science.gov (United States)

    Bryan, E. Lewis; Friedlob, G. Thomas

    1982-01-01

    Describes a model for establishing control of school food services through analysis of the aggregate variances of quantity, collection, and price, and of their separate components. The separable component variances are identified, measured, and compared monthly to help supervisors identify exactly where plans and operations vary. (Author/MLF)

  7. Early Start Denver Model. Un modello Evidence Based per l’intervento educativo precoce nei Disturbi dello Spettro Autistico

    Directory of Open Access Journals (Sweden)

    Saverio Fontani

    2016-07-01

    Full Text Available The Autism Spectrum Disorders represents one of the most complex developmental disabilities for the massive deficit of communication competences. The social disability related to disorders is the main objective of the intervention of the Early Start Denver Model – ESDM (Rogers & Dawson, 2010, which can be considered as one of the most advanced models for early educational intervention according the perspective of Evidence Based Education. In this paper the theoretical foundations of the model are presented and its implications for a modern inclusive education are discussed..

  8. 7 CFR 923.42 - Accounting.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 923.42 Section 923.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... COUNTIES IN WASHINGTON Order Regulating Handling Expenses and Assessments § 923.42 Accounting. (a) If, at...

  9. 7 CFR 982.62 - Accounting.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 982.62 Section 982.62 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... WASHINGTON Order Regulating Handling Expenses and Assessments § 982.62 Accounting. (a) Operating reserve. The...

  10. 7 CFR 906.35 - Accounting.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 906.35 Section 906.35 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... RIO GRANDE VALLEY IN TEXAS Order Regulating Handling Expenses and Assessments § 906.35 Accounting. (a...

  11. 7 CFR 922.42 - Accounting.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 922.42 Section 922.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... IN WASHINGTON Order Regulating Handling Expenses and Assessments § 922.42 Accounting. (a) If, at the...

  12. 7 CFR 966.43 - Accounting.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 966.43 Section 966.43 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Regulating Handling Expenses and Assessments § 966.43 Accounting. (a) All funds received by the committee...

  13. 7 CFR 959.43 - Accounting.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 959.43 Section 959.43 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Regulating Handling Expenses and Assessments § 959.43 Accounting. (a) Assessments collected in excess of...

  14. 7 CFR 956.43 - Accounting.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 956.43 Section 956.43 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... VALLEY OF SOUTHEAST WASHINGTON AND NORTHEAST OREGON Expenses and Assessments § 956.43 Accounting. (a) All...

  15. 7 CFR 1902.6 - Establishing supervised bank accounts.

    Science.gov (United States)

    2010-01-01

    ... provided by the financial institution including the frequency and method of transmittal of checking account... with financial institutions to waive service charges in connection with supervised bank accounts. However, there is no objection to the payment by the borrower of a reasonable charge for such service. (d...

  16. High-Penetration Photovoltaics Standards and Codes Workshop, Denver, Colorado, May 20, 2010: Workshop Proceedings

    Energy Technology Data Exchange (ETDEWEB)

    Coddington, M.; Kroposki, B.; Basso, T.; Lynn, K.; Herig, C.; Bower, W.

    2010-09-01

    Effectively interconnecting high-level penetration of photovoltaic (PV) systems requires careful technical attention to ensuring compatibility with electric power systems. Standards, codes, and implementation have been cited as major impediments to widespread use of PV within electric power systems. On May 20, 2010, in Denver, Colorado, the National Renewable Energy Laboratory, in conjunction with the U.S. Department of Energy (DOE) Office of Energy Efficiency and Renewable Energy (EERE), held a workshop to examine the key technical issues and barriers associated with high PV penetration levels with an emphasis on codes and standards. This workshop included building upon results of the High Penetration of Photovoltaic (PV) Systems into the Distribution Grid workshop held in Ontario California on February 24-25, 2009, and upon the stimulating presentations of the diverse stakeholder presentations.

  17. Principles and methods of managerial cost-accounting systems.

    Science.gov (United States)

    Suver, J D; Cooper, J C

    1988-01-01

    An introduction to cost-accounting systems for pharmacy managers is provided; terms are defined and examples of specific applications are given. Cost-accounting systems determine, record, and report the resources consumed in providing services. An effective cost-accounting system must provide the information needed for both internal and external reports. In accounting terms, cost is the value given up to secure an asset. In determining how volumes of activity affect costs, fixed costs and variable costs are calculated; applications include pricing strategies, cost determinations, and break-even analysis. Also discussed are the concepts of direct and indirect costs, opportunity costs, and incremental and sunk costs. For most pharmacy department services, process costing, an accounting of intermediate outputs and homogeneous units, is used; in determining the full cost of providing a product or service (e.g., patient stay), job-order costing is used. Development of work-performance standards is necessary for monitoring productivity and determining product costs. In allocating pharmacy department costs, a ratio of costs to charges can be used; this method is convenient, but microcosting (specific identification of the costs of products) is more accurate. Pharmacy managers can use cost-accounting systems to evaluate the pharmacy's strategies, policies, and services and to improve budgets and reports.

  18. Photochemistry in the Atmospheres of Denver and Mexico City

    Science.gov (United States)

    Cantrell, C. A.

    2016-12-01

    The composition of atmospheres in and downwind of urban centers has been the subject of study for decades. While early campaigns involved measurements exclusively from the ground, more recent studies have included airborne-based observations. Improved understanding has hinged critically on the development of instrumentation for better qualitifcation of pollutants, and measurement of previously unobserved species in the gas and particulate phases. Comprehensive, well-planned studies have, over time, led to more detailed understanding of chemical transformations and thus improved model representations and directions for further research. This presentation focuses on findings from two case studies of urban atmospheres, namely the MILAGRO study in the Mexico City metropolitan area and the FRAPPE study in the Denver metropolitan region. Both studies made use of extensive ground-based networks and multiple aircraft platforms. The data collected during these studies have been combined with numerical models to derive assessments of the evolution of atmospheric composition due to photochemistry, mixing, and surface processes. Here, analysis of MILAGRO data focuses on the evolution of outflow downwind of the urban region. In FRAPPE, the focus is the possible role of oil and gas exploration on urban air quality. These findings are used to assess the accuracy of current numerical models to reproduce observations, and to point toward areas possibly needing further study.

  19. A survey of cost accounting in service-oriented computing

    NARCIS (Netherlands)

    de Medeiros, Robson W.A.; Rosa, Nelson S.; Campos, Glaucia M.M.; Ferreira Pires, Luis

    Nowadays, companies are increasingly offering their business services through computational services on the Internet in order to attract more customers and increase their revenues. However, these services have financial costs that need to be managed in order to maximize profit. Several models and

  20. 42 CFR 433.32 - Fiscal policies and accountability.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 4 2010-10-01 2010-10-01 false Fiscal policies and accountability. 433.32 Section 433.32 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES... Administration Provisions § 433.32 Fiscal policies and accountability. A State plan must provide that the...

  1. 7 CFR 948.78 - Accounting.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 948.78 Section 948.78 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Order Regulating Handling Expenses and Assessments § 948.78 Accounting. (a) If, at the end of a fiscal...

  2. 7 CFR 930.42 - Accounting.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 930.42 Section 930.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Expenses and Assessments § 930.42 Accounting. (a) If, at the end of a fiscal period, the assessments...

  3. 7 CFR 958.43 - Accounting.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 958.43 Section 958.43 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Accounting. (a) All funds received by the committee pursuant to the provisions of this part shall be used...

  4. 7 CFR 955.43 - Accounting.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 955.43 Section 955.43 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Expenses and Assessments § 955.43 Accounting. (a) All funds received by the committee pursuant to the...

  5. 7 CFR 989.81 - Accounting.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 989.81 Section 989.81 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... CALIFORNIA Order Regulating Handling Expenses and Assessments § 989.81 Accounting. (a) If, at the end of the...

  6. 7 CFR 925.42 - Accounting.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 925.42 Section 925.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... SOUTHEASTERN CALIFORNIA Expenses and Assessments § 925.42 Accounting. (a) If, at the end of a fiscal period...

  7. 7 CFR 953.35 - Accounting.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 953.35 Section 953.35 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... STATES Order Regulating Handling Expenses and Assessments § 953.35 Accounting. (a) If, at the end of a...

  8. 7 CFR 927.42 - Accounting.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 927.42 Section 927.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Order Regulating Handling Expenses and Assessments § 927.42 Accounting. (a) If, at the end of a fiscal...

  9. 7 CFR 917.38 - Accounting.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 917.38 Section 917.38 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... CALIFORNIA Order Regulating Handling Expenses and Assessments § 917.38 Accounting. If, at the end of a fiscal...

  10. 7 CFR 920.42 - Accounting.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 920.42 Section 920.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Expenses and Assessments § 920.42 Accounting. (a) If, at the end of a fiscal period, the assessments...

  11. 7 CFR 985.42 - Accounting.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 985.42 Section 985.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements....42 Accounting. (a) Excess funds. At the end of a marketing year, funds in excess of the year's...

  12. 7 CFR 929.42 - Accounting.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 929.42 Section 929.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Accounting. (a) If, at the end of a fiscal period, the assessments collected are in excess of expenses...

  13. 7 CFR 945.43 - Accounting.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 945.43 Section 945.43 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Assessments § 945.43 Accounting. (a) All funds received by the committee pursuant to the provisions of this...

  14. 50 CFR 12.31 - Accountability.

    Science.gov (United States)

    2010-10-01

    ... 50 Wildlife and Fisheries 1 2010-10-01 2010-10-01 false Accountability. 12.31 Section 12.31 Wildlife and Fisheries UNITED STATES FISH AND WILDLIFE SERVICE, DEPARTMENT OF THE INTERIOR TAKING... SEIZURE AND FORFEITURE PROCEDURES Disposal of Forfeited or Abandoned Property § 12.31 Accountability. All...

  15. An Accounting Program Merit Pay Survey

    Science.gov (United States)

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

    2010-01-01

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

  16. Towards a consistent approach for ecosystem accounting

    NARCIS (Netherlands)

    Edens, B.; Hein, L.G.

    2013-01-01

    In spite of an increasing interest in environmental economic accounting, there is still very limited experience with the integration of ecosystem services and ecosystem capital in national accounts. This paper identifies four key methodological challenges in developing ecosystem accounts: the

  17. 7 CFR 924.42 - Accounting.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 924.42 Section 924.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... § 924.42 Accounting. (a) If, at the end of a fiscal period, the assessments collected are in excess of...

  18. 7 CFR 916.42 - Accounting.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 916.42 Section 916.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Regulating Handling Expenses and Assessments § 916.42 Accounting. (a) If, at the end of a fiscal period, the...

  19. 7 CFR 932.40 - Accounting.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 932.40 Section 932.40 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Regulating Handling Expenses and Assessments § 932.40 Accounting. (a) If, at the end of a fiscal year, the...

  20. 7 CFR 915.42 - Accounting.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 915.42 Section 915.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Regulating Handling Expenses and Assessments § 915.42 Accounting. (a) If, at the end of a fiscal year, the...

  1. 7 CFR 983.74 - Accounting.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 983.74 Section 983.74 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements..., ARIZONA, AND NEW MEXICO Expenses and Assessments § 983.74 Accounting. (a) If, at the end of a production...

  2. Peculiarities of formation of accounting policy of the catering company

    Directory of Open Access Journals (Sweden)

    I.M. Vygivska

    2018-04-01

    Full Text Available Restaurant business in Ukraine is developing quite dynamically. Today, services of off-premise catering have become an integral part of each business process. Insufficient level of theoretical and practical developments of domestic scientists in catering actualizes the study of the organization of their accounting process. The article investigates one of the newest Ukrainian market restaurant services i.e. catering. We determined that catering is a service activity sphere of the restaurant business, the purpose of which is to satisfy social and personal needs of the population. Thus, the main peculiarity of catering is outdoor servicing in the places selected by the customers of catering services. Two catering areas are pointed out: corporate services and individual services that affect the organization of accounting processes. The article presents the author's position regarding the allocation of the individual accounting policies of the catering company in which it is necessary to provide the specifics of the inventory and containers, their revaluation, product losses, discounts and loyalty programs, pricing, direct and indirect cost structure, peculiarities of their distribution, methods of cost accounting and calculation, etc.

  3. Responsibility with accountability: A FAIR governance framework for performance accountability of local governments

    Directory of Open Access Journals (Sweden)

    Anwar Shah

    2014-12-01

    Full Text Available This paper focuses on the role of local governments in bringing about fair, accountable, incoorruptible and responsive (FAIR governance. Local governments around the world have done important innovations to earn the trust of their residents and their comparative performance is of great interest yet a comprehensive framework to provide such benchmarking is not available. This paper attempts to fill this void, by developing a general framework for performance accountability of local governments and by relating real world practices to aspects of this framework. The proposed rating framework requires several types of assessments: (a their compliance with due process and law; (b monitoring of fiscal health for sustainability; (c monitoring of service delivery ; and (d citizens’ satisfaction with local services. The approach yields key indicators useful for benchmarking performance that can be used in selfevaluation and improvement of performance. t From an analysis of practices in local government performance monitoring and evaluation, the paper concludes that ad hoc ad-on self standing monitoring and evaluation systems are more costly and less useful than built-in tools and mechanisms for government transparency, self–evaluation and citizen based accountability such as local government output budgeting and output based fiscal transfers to finance local services.

  4. 45 CFR 1610.9 - Accounting.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 4 2010-10-01 2010-10-01 false Accounting. 1610.9 Section 1610.9 Public Welfare Regulations Relating to Public Welfare (Continued) LEGAL SERVICES CORPORATION USE OF NON-LSC FUNDS, TRANSFERS OF LSC FUNDS, PROGRAM INTEGRITY § 1610.9 Accounting. Funds received by a recipient from a source...

  5. 18 CFR 41.10 - Examination of accounts.

    Science.gov (United States)

    2010-04-01

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

  6. 18 CFR 158.10 - Examination of accounts.

    Science.gov (United States)

    2010-04-01

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

  7. 18 CFR 367.3930 - Account 393, Stores equipment.

    Science.gov (United States)

    2010-04-01

    ... ACT Service Company Property Chart of Accounts § 367.3930 Account 393, Stores equipment. (a) This... materials and supplies. (b) This account must include the following items: (1) Chain falls. (2) Counters. (3...

  8. Effects of Accounting Information Quality, Accountability, and Transparency on Zakat Acceptance

    Directory of Open Access Journals (Sweden)

    Nikmatuniayah Nikmatuniayah

    2017-06-01

    Full Text Available This study aims to prove the effects of accounting information quality, accountability, and transparency on the acceptance of zakat. The population of this research is Zakat Collection Agency (LAZ in Semarang City, Central Java province. The samples are taken by using purposive sampling. They are Zakat Collection Agency in Semarang that have the largest zakat revenue source and the widest distribution. The research samples taken include: BAZNAS Semarang, LAZISBA Baiturrahman Masjid, DPU Daarut Tauhid (DT Public Works Services, Rumah Zakat, Pos Keadilan Peduli Ummah (PKPU, and Dompet Dhuafa. The data are collected on June - July 2016. The data are processed by using Multiple Regression method. The results show that the Quality of Accounting Information, Accountability, and Transparency affect the Level of Acceptance of Zakat Fund.

  9. REGRESSION MODEL FOR RISK REPORTING IN FINANCIAL STATEMENTS OF ACCOUNTING SERVICES ENTITIES

    Directory of Open Access Journals (Sweden)

    Mirela NICHITA

    2015-06-01

    Full Text Available The purpose of financial reports is to provide useful information to users; the utility of information is defined through the qualitative characteristics (fundamental and enhancing. The financial crisis emphasized the limits of financial reporting which has been unable to prevent investors about the risks they were facing. Due to the current changes in business environment, managers have been highly motivated to rethink and improve the risk governance philosophy, processes and methodologies. The lack of quality, timely data and adequate systems to capture, report and measure the right information across the organization is a fundamental challenge for implementing and sustaining all aspects of effective risk management. Starting with the 80s, the investors are more interested in narratives (Notes to financial statements, than in primary reports (financial position and performance. The research will apply a regression model for assessment of risk reporting by the professional (accounting and taxation services for major companies from Romania during the period 2009 – 2013.

  10. Effects of Parent-Implemented Early Start Denver Model Intervention on Chinese Toddlers with Autism Spectrum Disorder: A Non-Randomized Controlled Trial.

    Science.gov (United States)

    Zhou, Bingrui; Xu, Qiong; Li, Huiping; Zhang, Ying; Wang, Yi; Rogers, Sally J; Xu, Xiu

    2018-04-01

    China has highlighted the importance of early intervention for young children with ASD. Our current study demonstrated that parent-implemented Early Start Denver Model (P-ESDM) via coaching from professionals improved developmental outcomes, especially in the language domain, and social communicational behaviors of Chinese toddlers with ASD. P-ESDM may help parents in China provide effective early intervention to their children with ASD via improving their skills when they are still at a waiting list for services or lack access to intervention, and has the potential to alleviate their parenting stress. © 2017 International Society for Autism Research, Wiley Periodicals, Inc.

  11. Energy accounting of materials, products, processes and services. [Ten papers

    Energy Technology Data Exchange (ETDEWEB)

    Verbraeck, A [ed.

    1976-01-01

    Ten papers were presented, namely: Units in Energy Accounting--How Are They Defined, How Are They Measured, by Dr. Malcolm Slesser; Economics of Energy Analysis, by Dr. Thomas Veach Long II; Energy Considerations in Synthetic and Natural Fibers, by Mr. A. H. Woodhead; Energy Accounting in Food Products, by Mr. Gerald Leach; Energy Analysis of Transportation Systems, by Dr. E. J. Tuininga; Energy Accounting of Packaging Materials for Liquids and Their Transport viz Bottles and Pipes, by Mr. A. Bolzinger; Energy Accounting of Steel, by Dr. A. Decker; Energy Accounting of Aluminium, by Dr. D. Altenpohl, T. S. Daugherty, and W. Blum; Energy Requirement of Some Energy Sources, by Dr. P. F. Chapman and Dr. D. F. Hemming; Energy Analysis of Materials and Structures in the Building Industry, by Professor Dr. P. C. Kreijger. A panel discussion in response to a large number of questions was chaired by Professor Dr. W. van Gool. (MCW)

  12. 75 FR 22689 - Fiscal Service

    Science.gov (United States)

    2010-04-29

    ... the U.S. Department of the Treasury, Financial Management Service, Financial Accounting and Services..., 2010. Sandra Paylor-Sanders, Acting Director, Financial Accounting and Services Division. [FR Doc. 2010... Bonding Company AGENCY: Financial Management Service, Fiscal Service, Department of the Treasury. ACTION...

  13. Investigating the Role of Management Accountants in Indonesia

    Directory of Open Access Journals (Sweden)

    Arief Fadhilah

    2016-07-01

    Full Text Available Literature highlight the role of  management accountants as business partners in managerial decision making process besides the traditional role as information providers. This study investigates the role of management accountants in Indonesia by adopting the DeLone and McLean Information System Success Model (2003. Data were collected by conducting surveys to acquire the perception of managers on the role of management accountants. Using structural equation modeling, the results show that both management accounting information quality and management accounting service quality have significant relationship with user satisfaction. Furthermore, the satisfaction of managers is positively related to net benefits received by managers. Therefore, management accountants in Indonesia may have fulfilled the role as business partners. Keywords: business partner, information quality,service quality,user satisfaction,DeLone and McLean IS Success Model

  14. Response of hatchling Komodo Dragons (Varanus komodoensis) at Denver Zoo to visual and chemical cues arising from prey.

    Science.gov (United States)

    Chiszar, David; Krauss, Susan; Shipley, Bryon; Trout, Tim; Smith, Hobart M

    2009-01-01

    Five hatchling Komodo Dragons (Varanus komodoensis) at Denver Zoo were observed in two experiments that studied the effects of visual and chemical cues arising from prey. Rate of tongue flicking was recorded in Experiment 1, and amount of time the lizards spent interacting with stimuli was recorded in Experiment 2. Our hypothesis was that young V. komodoensis would be more dependent upon vision than chemoreception, especially when dealing with live, moving, prey. Although visual cues, including prey motion, had a significant effect, chemical cues had a far stronger effect. Implications of this falsification of our initial hypothesis are discussed.

  15. A realist synthesis of the effect of social accountability interventions on health service providers' and policymakers' responsiveness.

    Science.gov (United States)

    Lodenstein, Elsbet; Dieleman, Marjolein; Gerretsen, Barend; Broerse, Jacqueline Ew

    2013-11-07

    Accountability has center stage in the current post-Millennium Development Goals (MDG) debate. One of the effective strategies for building equitable health systems and providing quality health services is the strengthening of citizen-driven or social accountability processes. The monitoring of actions and decisions of policymakers and providers by citizens is regarded as a right in itself but also as an alternative to weak administrative accountability mechanisms, in particular in settings with poor governance. The effects of social accountability interventions are often based on assumptions and are difficult to evaluate because of their complex nature and context sensitivity. This study aims to review and assess the available evidence for the effect of social accountability interventions on policymakers' and providers' responsiveness in countries with medium to low levels of governance capacity and quality. For policymakers and practitioners engaged in health system strengthening, social accountability initiatives and rights-based approaches to health, the findings of this review may help when reflecting on the assumptions and theories of change behind their policies and interventions. Little is known about social accountability interventions, their outcomes and the circumstances under which they produce outcomes for particular groups or issues. In this study, social accountability interventions are conceptualized as complex social interventions for which a realist synthesis is considered the most appropriate method of systematic review. The synthesis is based on a preliminary program theory of social accountability that will be tested through an iterative process of primary study searches, data extraction, analysis and synthesis. Published and non-published (grey) quantitative and qualitative studies in English, French and Spanish will be included. Quality and validity will be enhanced by continuous peer review and team reflection among the reviewers. The

  16. 77 FR 32178 - Fiscal Service

    Science.gov (United States)

    2012-05-31

    ... of the Treasury, Financial Management Service, Financial Accounting and Services Division, Surety... Carrico, Director, Financial Accounting and Services Division. [FR Doc. 2012-13044 Filed 5-30-12; 8:45 am...: Alterra Reinsurance USA, Inc. AGENCY: Financial Management Service, Fiscal Service, Department of the...

  17. Astronomy in Denver: Probing Interstellar Circular Polarization with Polvis, a Full Stokes Single Shot Polarimeter

    Science.gov (United States)

    Wolfe, Tristan; Stencel, Robert E.

    2018-06-01

    Measurements of optical circular polarization (Stokes V) introduced by dust grains in the ISM are important for two main reasons. First of all, the polarization itself contains information about the metallic versus dielectric composition of the dust grains themselves (H. C. van de Hulst 1957, textbook). Additionally, circular polarization can help constrain the interstellar component of the polarization of any source that may have intrinsic polarization, which needs to be calibrated for astrophysical study. Though interstellar circular polarization has been observed (P. G. Martin 1972, MNRAS 159), most broadband measurements of ISM polarization include linear polarization only (Stokes Q and U), due to the relatively low circular polarization signal and the added instrumentation complexity of including V-measurement capability. Prior circular polarization measurements have also received very little follow-up in the past several decades, even as polarimeters have become more accurate due to advances in technology. The University of Denver is pursuing these studies with POLVIS, a prototype polarimeter that utilizes a stress-engineered optic ("SEO", A. K. Spilman and T. G. Brown 2007, Applied Optics IP 46) to produce polarization-dependent PSFs (A. M. Beckley and T. G. Brown 2010, Proc SPIE 7570). These PSFs are analyzed to provide simultaneous Stokes I, Q, U, and V measurements, in a single beam and single image, along the line-of-sight to point source-like objects. Polvis is the first polarimeter to apply these optics and measurement techniques for astronomical observations. We present the first results of this instrument in B, V, and R wavebands, providing a fresh look at full Stokes interstellar polarization. Importantly, this set of efforts will constrain the ISM contribution to the polarization with respect to intrinsic stellar components. The authors are grateful to the estate of William Herschel Womble for the support of astronomy at the University of Denver

  18. The Small Business Aspect of Bookkeeping/Accounting

    Science.gov (United States)

    Schmidt, Gary D.

    1976-01-01

    Bookkeeping/accounting teachers must familiarize students with the concepts necessary for success in a small business; students should be aware of the various accounting services available to the small businessman and how to use them, and understand basic accounting terminology and systems and financial statements. Implementation suggestions are…

  19. Cost accounting at GKSS

    International Nuclear Information System (INIS)

    Hinz, R.

    1979-01-01

    The GKSS has a cost accounting system comprising cost type, cost centre and cost unit accounting which permits of a comprehensive and detailed supervision of the accural of costs and use of funds, makes price setting for outside orders possible and provides the necessary data for decision-making and planning. It fulfills the requirement for an ordered accounting system; it is therefore guaranteed that there exists between financial accounts department and cost accounting a proper demarcation and transition, that costs are accounted fully only on the basis of vouchers and only once, evaluation and distribution are unified and the principle of causation is observed. Two employees are engaged in costs and services accounting. Although we strive to effect adaptations as swiftly as possible, and constantly to adapt refinements and supplementary processes for the improvement of the system, this can only occur within the scope of, and with the exactitude necessary for the required information. (author)

  20. Accounting treatment of software development costs according to applicable accounting standards

    Directory of Open Access Journals (Sweden)

    Dilyana Markova

    2017-05-01

    Full Text Available The growth of the software sector worldwide is ahead of the creation and updating of accounting standards that regulate the reporting of the products and services it creates. Applicable standards across countries are interpreted differently and that lead to incomplete reports. This impose the adoption and application of explanations to give a specific guidelines and rules on the accounting treatment of R & D expenditure at each phase of the software project life cycle and disclosure of the information in the financial statements.

  1. Accounting for costs, QALYs, and capacity constraints: using discrete-event simulation to evaluate alternative service delivery and organizational scenarios for hospital-based glaucoma services.

    Science.gov (United States)

    Crane, Glenis J; Kymes, Steven M; Hiller, Janet E; Casson, Robert; Martin, Adam; Karnon, Jonathan D

    2013-11-01

    Decision-analytic models are routinely used as a framework for cost-effectiveness analyses of health care services and technologies; however, these models mostly ignore resource constraints. In this study, we use a discrete-event simulation model to inform a cost-effectiveness analysis of alternative options for the organization and delivery of clinical services in the ophthalmology department of a public hospital. The model is novel, given that it represents both disease outcomes and resource constraints in a routine clinical setting. A 5-year discrete-event simulation model representing glaucoma patient services at the Royal Adelaide Hospital (RAH) was implemented and calibrated to patient-level data. The data were sourced from routinely collected waiting and appointment lists, patient record data, and the published literature. Patient-level costs and quality-adjusted life years were estimated for a range of alternative scenarios, including combinations of alternate follow-up times, booking cycles, and treatment pathways. The model shows that a) extending booking cycle length from 4 to 6 months, b) extending follow-up visit times by 2 to 3 months, and c) using laser in preference to medication are more cost-effective than current practice at the RAH eye clinic. The current simulation model provides a useful tool for informing improvements in the organization and delivery of glaucoma services at a local level (e.g., within a hospital), on the basis of expected effects on costs and health outcomes while accounting for current capacity constraints. Our model may be adapted to represent glaucoma services at other hospitals, whereas the general modeling approach could be applied to many other clinical service areas.

  2. Shared services in accounting and finance

    OpenAIRE

    Swagerman, D.M.; van Steenis, Jorn; Sieber, Pascal; Griese, Joachim

    1998-01-01

    The purpose of this paper is to present examples of the current state of the Shared Services Concept as applied to the finance function. The paper arises out of the ongoing research after current developments in the finance function enabled by information and communication technology, at the University of Twente. The rapid developments in information and communication technology (leading to new ‘economics of information’) combined with developments in organisation theory, have far-reaching im...

  3. Cost Accounting, Business Education: 7709.41.

    Science.gov (United States)

    Carino, Mariano G.

    Cost accounting principles and procedures provide students with sufficient background to apply cost accounting factors to service and manufacturing businesses. Overhead, materials, goods in process, and finished goods are emphasized. Students complete a practice set in the course, which has guidelines, performance objectives, learning activities…

  4. Accounting Programs' Home Pages: What's Happening.

    Science.gov (United States)

    Peek, Lucia E.; Roxas, Maria L.

    2002-01-01

    Content analysis of 62 accounting programs' websites indicated the following: 53% include mission statements; 62.9% list accreditation; many faculty biographies and personal pages used inconsistent formats; provision of information on financial aid, student organizations, career services, and certified public accountant requirements varied. Many…

  5. THE FORENSIC ACCOUNTING AND CORPORATE FRAUD

    Directory of Open Access Journals (Sweden)

    Joshua Onome Imoniana

    2013-04-01

    Full Text Available This study is aimed at analyzing the characteristics of forensic accounting services performed by the accounting firms in Brazil, using an exploratory approach. At the end, performs a discourse analysis on a speech proffered by the CEO of one of the key players of forensic accounting service provider (Kroll in Brazil. In order to orientate this reflection, we pose the following question: what is the characteristic of forensic accounting that substantiates it as professional accountants’ innovation to curb corporate accounting malpractices? In this intent, we accept the premise that the bone of contention in some unhealthy business environment is the inability of auditor to track frauds. We used the icons (categories and/or nodes that dynamically represent formalism in the theory of self re-production to explain the patterns met in the speech. Our finding makes us to conclude that the idea that frauds have been least detected by auditors begins to gain shape as auditors are more adequately trained to detect fraud instead of emphasizing the traditional segregation of duties and safeguard of assets.

  6. 18 CFR 367.4211 - Account 421.1, Gain on disposition of property.

    Science.gov (United States)

    2010-04-01

    ... GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4211 Account 421.1..., exchange, or transfer of service or other property to another. Income taxes on gains recorded in this account must be recorded in account 409.2, Income taxes, other income and deductions (§ 367.4092). ...

  7. 18 CFR 367.4212 - Account 421.2, Loss on disposition of property.

    Science.gov (United States)

    2010-04-01

    ... GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4212 Account 421.2..., exchange or transfer of service or other property to another. The reduction in income taxes relating to losses recorded in this account must be recorded in account 409.2, Income taxes, other income and...

  8. 45 CFR 302.14 - Fiscal policies and accountability.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 2 2010-10-01 2010-10-01 false Fiscal policies and accountability. 302.14 Section... HUMAN SERVICES STATE PLAN REQUIREMENTS § 302.14 Fiscal policies and accountability. The State plan shall provide that the IV-D agency, in discharging its fiscal accountability, will maintain an accounting system...

  9. 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.

  10. Accounting organizing development tendencies

    Directory of Open Access Journals (Sweden)

    G.I. Lyakhovich

    2017-12-01

    Full Text Available The development of accounting takes place under the influence of many factors. The study pays special attention to the impact of technological determinants on the process of organizing accountin. The carried-out analysis of scientists’ works allowed to determine the principal tendencies in the development of accounting organizing; these tendencies were expanded taking into account the development of technologies and innovations. It was found out the particular element, which undergo changes in the organization of accounting and the factors that prevent their further development for every tendency (the use of cloud technologies; a wide use of expert systems; a social media strategy in accounting; mobility among accounting personnel; outsourcing of accounting services, Internet things. The paper substantiates the shifts in functional duties of an accountant (the exclusion of data recording and intensification of analytical functions as a result of application of modern information and computer technologies. It was established that the amounts of accountants’ work with primary instruments will be reduced taking into account the possibilities of automatic preparation of such documents. The author substantiates the importance of the good knowledge in the field of information technologies while training accountants.

  11. Management tools used by providers of accounting services in small and medium enterprises of João Pessoa Metropolitan Region

    Directory of Open Access Journals (Sweden)

    Anderson de Queiroz Henriques Coutinho

    2016-12-01

    Full Text Available The Management Accounting has several tools that can provide administrative support to the entities in the decision-making process. Therefore, this study aimed to make a survey on the use of these tools by the companies providing accounting services responsible for accounting of Small and Medium Enterprises located in the metropolitan area of João Pessoa. The method used was the bibliographical and descriptive. In order to obtain the information needed to perform the study, semi-structured questionnaire was used, with closed and open questions, applied to the leaders of 31 accounting companies from an universe of 135 registered and active in Paraíba Accounting Regional Council in 2013. The knowledge and application of the management tools by the office was verified - the results indicate that accountants know most of the tools, but they do not apply these tools in their clients in the same proportion. This scenario was partially justified when they answered during the survey that the Implantation Phase is considered the most difficult to apply the tools in their clients. Among the management tools, Cash Flow and the Strategic Planning were the most cited about knowledge and applicability, on the other hand, the PROCEM certificate and Downsizing were the least mentioned.

  12. Case Study for the ARRA-funded Ground Source Heat Pump Demonstration at Denver Museum of Nature & Science

    Energy Technology Data Exchange (ETDEWEB)

    Im, Piljae [ORNL; Liu, Xiaobing [ORNL

    2016-09-01

    High initial costs and lack of public awareness of ground-source heat pump (GSHP) technology are the two major barriers preventing rapid deployment of this energy-saving technology in the United States. Under the American Recovery and Reinvestment Act (ARRA), 26 GSHP projects were competitively selected and carried out to demonstrate the benefits of GSHP systems and innovative technologies for cost reduction and/or performance improvement. This report highlights the findings of a case study of one such GSHP demonstration projects that uses a recycled water heat pump (RWHP) system installed at the Denver Museum of Nature & Science in Denver, Colorado. The RWHP system uses recycled water from the city’s water system as the heat sink and source for a modular water-to-water heat pump (WWHP). This case study was conducted based on the available measured performance data from December 2014 through August 2015, utility bills of the building in 2014 and 2015, construction drawings, maintenance records, personal communications, and construction costs. The annual energy consumption of the RWHP system was calculated based on the available measured data and other related information. It was compared with the performance of a baseline scenario— a conventional VAV system using a water-cooled chiller and a natural gas fired boiler, both of which have the minimum energy efficiencies allowed by ASHRAE 90.1-2010. The comparison was made to determine energy savings, operating cost savings, and CO2 emission reductions achieved by the RWHP system. A cost analysis was performed to evaluate the simple payback of the RWHP system. Summarized below are the results of the performance analysis, the learned lessons, and recommended improvement in the operation of the RWHP system.

  13. Effects of Parent-Implemented Early Start Denver Model Intervention on Chinese Toddlers with Autism Spectrum Disorder: A Non-Randomized Controlled Trial

    OpenAIRE

    Zhou, B; Xu, Q; Li, H; Zhang, Y; Wang, Y; Rogers, SJ; Xu, X

    2018-01-01

    © 2017 International Society for Autism Research, Wiley Periodicals, Inc. To evaluate the effects of a 26-week, high-intensity, parent-implemented Early Start Denver Model (P-ESDM) intervention on developmental outcomes, severity of autism spectrum disorder (ASD), and parental stress of ASD toddlers in China. Subjects in P-ESDM group (n = 23) were recruited from 1.5- to 2.5-year-old toddlers who were screened positive in Xuhui and Minhang Districts and were diagnosed with ASD. A community (co...

  14. Statistical near-real-time accountancy procedures applied to AGNS [Allied General Nuclear Services] minirun data using PROSA

    International Nuclear Information System (INIS)

    Beedgen, R.

    1988-03-01

    The computer program PROSA (PROgram for Statistical Analysis of near-real-time accountancy data) was developed as a tool to apply statistical test procedures to a sequence of materials balance results for detecting losses of material. First applications of PROSA to model facility data and real plant data showed that PROSA is also usable as a tool for process or measurement control. To deepen the experience for the application of PROSA to real data of bulk-handling facilities, we applied it to uranium data of the Allied General Nuclear Services miniruns, where accountancy data were collected on a near-real-time basis. Minirun 6 especially was considered, and the pulsed columns were chosen as materials balance area. The structure of the measurement models for flow sheet data and actual operation data are compared, and methods are studied to reduce the error for inventory measurements of the columns

  15. Atmospheric benzene observations from oil and gas production in the Denver-Julesburg Basin in July and August 2014

    Science.gov (United States)

    Halliday, Hannah S.; Thompson, Anne M.; Wisthaler, Armin; Blake, Donald R.; Hornbrook, Rebecca S.; Mikoviny, Tomas; Müller, Markus; Eichler, Philipp; Apel, Eric C.; Hills, Alan J.

    2016-09-01

    High time resolution measurements of volatile organic compounds (VOCs) were collected using a proton-transfer-reaction quadrupole mass spectrometry (PTR-QMS) instrument at the Platteville Atmospheric Observatory (PAO) in Colorado to investigate how oil and natural gas (O&NG) development impacts air quality within the Wattenburg Gas Field (WGF) in the Denver-Julesburg Basin. The measurements were carried out in July and August 2014 as part of NASA's "Deriving Information on Surface Conditions from Column and Vertically Resolved Observations Relevant to Air Quality" (DISCOVER-AQ) field campaign. The PTR-QMS data were supported by pressurized whole air canister samples and airborne vertical and horizontal surveys of VOCs. Unexpectedly high benzene mixing ratios were observed at PAO at ground level (mean benzene = 0.53 ppbv, maximum benzene = 29.3 ppbv), primarily at night (mean nighttime benzene = 0.73 ppbv). These high benzene levels were associated with southwesterly winds. The airborne measurements indicate that benzene originated from within the WGF, and typical source signatures detected in the canister samples implicate emissions from O&NG activities rather than urban vehicular emissions as primary benzene source. This conclusion is backed by a regional toluene-to-benzene ratio analysis which associated southerly flow with vehicular emissions from the Denver area. Weak benzene-to-CO correlations confirmed that traffic emissions were not responsible for the observed high benzene levels. Previous measurements at the Boulder Atmospheric Observatory (BAO) and our data obtained at PAO allow us to locate the source of benzene enhancements between the two atmospheric observatories. Fugitive emissions of benzene from O&NG operations in the Platteville area are discussed as the most likely causes of enhanced benzene levels at PAO.

  16. Atmospheric Benzene Observations from an Oil and Gas Field in the Denver Julesburg Basin in July and August 2014

    Science.gov (United States)

    Halliday, Hannah S.; Thompson, Anne M.; Wisthaler, Armin; Blake, Donald; Hornbrook, Rebecca S.; Mikoviny, Tomas; Mueller, Markus; Eichler, Philipp; Apel, Eric C.; Hills, Alan

    2016-01-01

    High time resolution measurements of volatile organic compounds (VOCs) were collectedusing a proton-transfer-reaction quadrupole mass spectrometry (PTR-QMS) instrument at the PlattevilleAtmospheric Observatory (PAO) in Colorado to investigate how oil and natural gas (ONG) developmentimpacts air quality within the Wattenburg Gas Field (WGF) in the Denver-Julesburg Basin. The measurementswere carried out in July and August 2014 as part of NASAs Deriving Information on Surface Conditions fromColumn and Vertically Resolved Observations Relevant to Air Quality (DISCOVER-AQ) field campaign. ThePTR-QMS data were supported by pressurized whole air canister samples and airborne vertical and horizontalsurveys of VOCs. Unexpectedly high benzene mixing ratios were observed at PAO at ground level (meanbenzene 0.53 ppbv, maximum benzene 29.3 ppbv), primarily at night (mean nighttime benzene 0.73ppbv). These high benzene levels were associated with southwesterly winds. The airborne measurementsindicate that benzene originated from within the WGF, and typical source signatures detected in the canistersamples implicate emissions from ONG activities rather than urban vehicular emissions as primary benzenesource. This conclusion is backed by a regional toluene-to-benzene ratio analysis which associated southerlyflow with vehicular emissions from the Denver area. Weak benzene-to-CO correlations confirmed that trafficemissions were not responsible for the observed high benzene levels. Previous measurements at the BoulderAtmospheric Observatory (BAO) and our data obtained at PAO allow us to locate the source of benzeneenhancements between the two atmospheric observatories. Fugitive emissions of benzene from ONGoperations in the Platteville area are discussed as the most likely causes of enhanced benzene levels at PAO.

  17. Pre-service accounting teachers' attitudes to mathematics | Mkhize ...

    African Journals Online (AJOL)

    Journal Home > Vol 37, No 2 (2017) > ... Success in this core business subject is dependent on students' mathematical aptitude, attitude and type of secondary schooling. Our study investigated accounting students' attitudes to mathematics on ...

  18. Accountability in formal and informal institutions: a cross country analysis

    NARCIS (Netherlands)

    J.W. de Wit (Joop); A. Akinyoade (Ankinyinka)

    2008-01-01

    textabstractThe concept and practices of accountability enjoy considerable interest today, not least due to the World Development Report WDR 2004 on service delivery, which formulated the ëtriangle of accountabilityí - specifying relations between the poor, service providers, policy makers and

  19. 18 CFR 367.20 - Depreciation accounting.

    Science.gov (United States)

    2010-04-01

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

  20. Retrospective analysis of facial dog bite injuries at a Level I trauma center in the Denver metro area.

    Science.gov (United States)

    Gurunluoglu, Raffi; Glasgow, Mark; Arton, Jamie; Bronsert, Michael

    2014-05-01

    Facial dog bite injuries pose a significant public health problem. Seventy-five consecutive patients (45 males, 30 females) treated solely by plastic surgery service for facial dog bite injuries at a Level I trauma center in the Denver Metro area between 2006 and 2012 were retrospectively reviewed. The following information were recorded: breed, relationship of patient to dog, location and number of wounds, the duration between injury and surgical repair and dog bite incident, type of repair, and antibiotic prophylaxis. Primary end points measured were wound infection, the need for revision surgery, and patient satisfaction. Ninety-eight wounds in the head and neck region were repaired (46 children; mean age, 6.8 years) and (29 adults; mean age, 47.3 years). Twelve different breeds were identified. There was no significant association between the type of dog breed and the number of bite injuries. The duration between injury and repair ranged from 4 hours to 72 hours (mean [SD], 13.7 [10.9] hours). The majority of bite wounds (76 of 98) involved the cheek, lip, nose, and chin region. Direct repair was the most common surgical approach (60 of 98 wounds) (p reconstruction versus direct repair according to dog breed (p = 0.25). Ten wounds required grafting. Twenty-five wounds were managed by one-stage or two-stage flaps. Only three patients (3.06 %) underwent replantation/revascularization of amputated partial lip (n = 2) and of cheek (n = 1). There was one postoperative infection. Data from five-point Likert scale were available for fifty-two patients. Forty patients were satisfied (5) with the outcome, while five patients were somewhat satisfied (4), and seven were neutral. Availability of the plastic surgery service at a Level I trauma center is vital for the optimal treatment of facial dog bite injuries. Direct repair and reconstruction of facial dog bite injuries at the earliest opportunity resulted in good outcomes as evidenced by the satisfaction survey data and

  1. Audit, Accountability and Confidential Enquiries into Maternal ...

    African Journals Online (AJOL)

    HP

    Time for Action: Audit, Accountability and Confidential Enquiries ... provision of quality maternity services. Having such a ... services are more likely to be sustained if women can find ..... Donabedian A. An introduction to quality assurance in.

  2. Internal Controls and Compliance With Laws and Regulations for the Defense Finance and Accounting Service Working Capital Fund Financial Statements for FY 1998

    National Research Council Canada - National Science Library

    1999-01-01

    .... The Director, Defense Finance and Accounting Service (DFAS), who is the fund manager of the DFAS Working Capital Fund, is responsible for establishing and maintaining adequate internal controls and for complying with applicable laws and regulations...

  3. Patient accounting: vital for financial survival.

    Science.gov (United States)

    Puhala, J M; Barrett, M J

    1987-09-01

    The implementation of the prospective payment system has affected the financial stability of hospitals. It has forced them to take a closer look at their patient accounting function as it affects cash flow and patient service revenue. This article addresses several new issues relating to patient accounts processing that have created a need for more emphasis on the patient accounting function. Efficient operations and effective accounts receivable management may be the difference between the success or failure of a hospital in today's competitive environment.

  4. 47 CFR 36.503 - Accumulated depreciation-Account 3100.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Accumulated depreciation-Account 3100. 36.503 Section 36.503 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... Accumulated depreciation—Account 3100. (a) Amounts recorded in this account shall be separated on the basis of...

  5. 47 CFR 36.378 - Category 2-Customer services (revenue accounting).

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Category 2-Customer services (revenue... Operating Expenses and Taxes Customer Operations Expenses § 36.378 Category 2—Customer services (revenue... CARRIER SERVICES JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR SEPARATING...

  6. Evaluating Innovations in Home Care for Performance Accountability.

    Science.gov (United States)

    Collister, Barbara; Gutscher, Abram; Ambrogiano, Jana

    2016-01-01

    Concerns about rising costs and the sustainability of our healthcare system have led to a drive for innovative solutions and accountability for performance. Integrated Home Care, Calgary Zone, Alberta Health Services went beyond traditional accountability measures to use evaluation methodology to measure the progress of complex innovations to its organization structure and service delivery model. This paper focuses on the first two phases of a three-phase evaluation. The results of the first two phases generated learning about innovation adoption and sustainability, and performance accountability at the program-level of a large publicly funded healthcare organization.

  7. Order Fulfillment and Accounting System

    Data.gov (United States)

    National Archives and Records Administration — OFAS is the financial management system that tracks and provides accounting of customer service requests for reproductions of National Archives and Records...

  8. Followup Audit of Controls Over Operating System and Security Software and Other General Controls for Computer Systems Supporting the Defense Finance and Accounting Service

    National Research Council Canada - National Science Library

    1996-01-01

    This is the third in a series of followup audits made to evaluate the corrective actions taken by the Defense Finance and Accounting Service, the Defense Information Systems Agency, and the Defense...

  9. CLOUD ACCOUNTING – A NEW PARADIGM OF ACCOUNTING POLICIES

    Directory of Open Access Journals (Sweden)

    Cristina PRICHICI

    2015-04-01

    Full Text Available In the current economic background companies invest in finding complete solutions for the integration of all business functions (sales, logistics, accounting aso., control, centralized coordination and harmonization of systems and financial management operations, data storage and resilience of services as well as cost savings. Technological trend of recent years brings forward the concept of cloud computing, an innovative model of processing and storage of data that allows companies to run business processes on IT infrastructures in conditions of economical optimization. Cloud computing allows companies to effectively and economically use IT applications and infrastructures through the model "use as you need and pay as you go". However, before deploying the data and applications in the virtual environment, organizations must take into account the implications of such a decision on the financial reporting process. In this respect, the paper aims to analyze the impact of cloud computing technology onthe main operational modules used for obtaining accounting data for financial reporting.

  10. Operational Guides for Frozen Products Prepared by the F. E. Warren Foil Pack Facility

    Science.gov (United States)

    1985-07-01

    gradually increase volume of sauce to 14 gal. *Trio is a registered trade name of the Carnation Corporation. Citation of trade names does not constitute an...use), NSN-8910-00-982-2779. d. Cheese, CheezTang, orange and white, Special Procurement, Kraft, Denver Food Service, Tel. No. (303)399-2224. e...TrioCheese Sauce Mix, Special Procurement, Carnation Food Service, Nobel Suppliers, Denver, CO. 2. Bakery a. Flour, wheat, general purpose, or bread flour

  11. 18 CFR 367.5 - Accounting period.

    Science.gov (United States)

    2010-04-01

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

  12. 18 CFR 367.3980 - Account 398, Miscellaneous equipment.

    Science.gov (United States)

    2010-04-01

    ... service company's operations that are not included in any other account of this system of accounts. (b... equipment. (3) Employees' recreation equipment. (4) Radios. (5) Restaurant equipment. (6) Soda fountains. (7...

  13. Pollution and International Trade in Services

    OpenAIRE

    Arik Levinson

    2009-01-01

    Two central topics in recent rounds of international trade negotiations have been environmental concerns, and services trade. While each is undoubtedly important, they are unrelated. In this paper I show that the services-environment link is small, for two reasons. First, services account for only a small fraction of overall pollution. For none of five major air pollutants does the service sector account for even four percent of total emissions; for three of the five services account for less...

  14. Relation between the organizational lifecycle and planning: a study of accounting service companies from the state of Santa Catarina

    Directory of Open Access Journals (Sweden)

    Dinorá Baldo de Faveri

    2014-11-01

    Full Text Available The study aims to identify the relation between the different stages of the organizational lifecycle and the planning process of accounting service companies in the State of Santa Catarina. This descriptive research with a quantitative approach was undertaken through a survey in a convenience sample of 116 companies. Therefore, the model by Miller and Friesen (1984 was used to identify the lifecycle stages and the instrument by Frezatti, Relvas, Nascimento, Junqueira and Souza (2010 to measure the usage level of the planning artifacts. The planning was analyzed in its three modalities: Strategic Planning, Budget and Budgetary Control. To analyze the data, discriminant and correlation analyses were used. The study results showed that the accounting service companies are classified in distinct stages of the organizational lifecycle, predominantly birth and rejuvenation. Only half of the companies analyzed use the budget, even when managed by people with a background in the area who know the importance of this instrument. In addition, a negative correlation was observed between the stages of birth and decline and the use of the planning artifacts and a positive correlation between the stages of growth, maturity and rejuvenation, in line with the results by Miller and Friesen (1984.

  15. Private Sector Contracting and Democratic Accountability

    Science.gov (United States)

    DiMartino, Catherine; Scott, Janelle

    2013-01-01

    Public officials are increasingly contracting with the private sector for a range of educational services. With much of the focus on private sector accountability on cost-effectiveness and student performance, less attention has been given to shifts in democratic accountability. Drawing on data from the state of New York, one of the most active…

  16. Toward a Culture of Consequences: Performance-Based Accountability Systems for Public Services.

    Science.gov (United States)

    Stecher, Brian M; Camm, Frank; Damberg, Cheryl L; Hamilton, Laura S; Mullen, Kathleen J; Nelson, Christopher; Sorensen, Paul; Wachs, Martin; Yoh, Allison; Zellman, Gail L; Leuschner, Kristin J; Camm, Frank; Stecher, Brian M

    2012-01-01

    Performance-based accountability systems (PBASs), which link incentives to measured performance as a means of improving services to the public, have gained popularity. While PBASs can vary widely across sectors, they share three main components: goals, incentives, and measures. Research suggests that PBASs influence provider behaviors, but little is known about PBAS effectiveness at achieving performance goals or about government and agency experiences. This study examines nine PBASs that are drawn from five sectors: child care, education, health care, public health emergency preparedness, and transportation. In the right circumstances, a PBAS can be an effective strategy for improving service delivery. Optimum circumstances include having a widely shared goal, unambiguous observable measures, meaningful incentives for those with control over the relevant inputs and processes, few competing interests, and adequate resources to design, implement, and operate the PBAS. However, these conditions are rarely fully realized, so it is difficult to design and implement PBASs that are uniformly effective. PBASs represent a promising policy option for improving the quality of service-delivery activities in many contexts. The evidence supports continued experimentation with and adoption of this approach in appropriate circumstances. Even so, PBAS design and its prospects for success depend on the context in which it will operate. Also, ongoing system evaluation and monitoring are integral components of a PBAS; they inform refinements that improve system functioning over time. Empirical evidence of the effects of performance-based public management is scarce. This article also describes a framework used to evaluate a PBAS. Such a system identifies individuals or organizations that must change their behavior for the performance of an activity to improve, chooses an implicit or explicit incentive structure to motivate these organizations or individuals to change, and then

  17. Public accountability needs to be enforced -a case study of the governance arrangements and accountability practices in a rural health district in Ghana.

    Science.gov (United States)

    Van Belle, Sara; Mayhew, Susannah H

    2016-10-12

    Improving public accountability is currently high on the global agenda. At the same time, the organisation of health services in low- and middle-income countries is taking place in fragmented institutional landscapes. State and non-state actors are involved in increasingly complex governance arrangements. This often leads to coordination problems, confusion of roles and responsibilities and possibly accountability gaps. This study aimed at assessing the governance arrangements and the accountability practices of key health actors at the level of a Ghanaian health district with the aim to understand how far public accountability is achieved. We adopted the case study design as it allows for in-depth analysis of the governance arrangements and accountability relations between actors, their formal policies and actual accountability practices towards the public and towards stakeholders. Data were collected at a rural health district using in-depth interviews, observation and document review. In the analysis, we used a four-step sequence: identification of the key actors and their relationships, description of the multi-level governance arrangements, identification of the actual accountability relations and practices between all actors and finally appraisal of the public accountability practices, which we define as those practices that ensure direct accountability towards the public. In this rural health district with few (international) non-governmental organisations and private sector providers, accountability linkages towards management and partners in health programmes were found to be strong. Direct accountability towards the public, however, was woefully underdeveloped. This study shows that in settings where there is a small number of actors involved in organising health care, and where the state actors are underfunded, the intense interaction can lead to a web of relations that favours collaboration between partners in health service delivery, but fails public

  18. Defining ecosystem assets for natural capital accounting

    NARCIS (Netherlands)

    Hein, Lars; Bagstad, Ken; Edens, Bram; Obst, Carl; Jong, de Rixt; Lesschen, Jan Peter

    2016-01-01

    In natural capital accounting, ecosystems are assets that provide ecosystem services to people. Assets can be measured using both physical and monetary units. In the international System of Environmental-Economic Accounting, ecosystem assets are generally valued on the basis of the net present

  19. Managing global accounts.

    Science.gov (United States)

    Yip, George S; Bink, Audrey J M

    2007-09-01

    Global account management--which treats a multinational customer's operations as one integrated account, with coherent terms for pricing, product specifications, and service--has proliferated over the past decade. Yet according to the authors' research, only about a third of the suppliers that have offered GAM are pleased with the results. The unhappy majority may be suffering from confusion about when, how, and to whom to provide it. Yip, the director of research and innovation at Capgemini, and Bink, the head of marketing communications at Uxbridge College, have found that GAM can improve customer satisfaction by 20% or more and can raise both profits and revenues by at least 15% within just a few years of its introduction. They provide guidelines to help companies achieve similar results. The first steps are determining whether your products or services are appropriate for GAM, whether your customers want such a program, whether those customers are crucial to your strategy, and how GAM might affect your competitive advantage. If moving forward makes sense, the authors' exhibit, "A Scorecard for Selecting Global Accounts," can help you target the right customers. The final step is deciding which of three basic forms to offer: coordination GAM (in which national operations remain relatively strong), control GAM (in which the global operation and the national operations are fairly balanced), and separate GAM (in which a new business unit has total responsibility for global accounts). Given the difficulty and expense of providing multiple varieties, the vast majority of companies should initially customize just one---and they should be careful not to start with a choice that is too ambitious for either themselves or their customers to handle.

  20. Integrated Approach to User Account Management

    Science.gov (United States)

    Kesselman, Glenn; Smith, William

    2007-01-01

    IT environments consist of both Windows and other platforms. Providing user account management for this model has become increasingly diffi cult. If Microsoft#s Active Directory could be enhanced to extend a W indows identity for authentication services for Unix, Linux, Java and Macintosh systems, then an integrated approach to user account manag ement could be realized.

  1. GLPP: A Game-Based Location Privacy-Preserving Framework in Account Linked Mixed Location-Based Services

    Directory of Open Access Journals (Sweden)

    Zhuo Ma

    2018-01-01

    Full Text Available In Location-Based Services (LBSs platforms, such as Foursquare and Swarm, the submitted position for a share or search leads to the exposure of users’ activities. Additionally, the cross-platform account linkage could aggravate this exposure, as the fusion of users’ information can enhance inference attacks on users’ next submitted location. Hence, in this paper, we propose GLPP, a personalized and continuous location privacy-preserving framework in account linked platforms with different LBSs (i.e., search-based LBSs and share-based LBSs. The key point of GLPP is to obfuscate every location submitted in search-based LBSs so as to defend dynamic inference attacks. Specifically, first, possible inference attacks are listed through user behavioral analysis. Second, for each specific attack, an obfuscation model is proposed to minimize location privacy leakage under a given location distortion, which ensures submitted locations’ utility for search-based LBSs. Third, for dynamic attacks, a framework based on zero-sum game is adopted to joint specific obfuscation above and minimize the location privacy leakage to a balanced point. Experiments on real dataset prove the effectiveness of our proposed attacks in Accuracy, Certainty, and Correctness and, meanwhile, also show the performance of our preserving solution in defense of attacks and guarantee of location utility.

  2. 76 FR 43709 - Notice of Inventory Completion: Denver Museum of Nature & Science, Denver, CO

    Science.gov (United States)

    2011-07-21

    ... is published as part of the National Park Service's administrative responsibilities under NAGPRA, 25... referred to the Susquehannock as an Iroquoian people, and anthropological theories of diaspora and...

  3. Authentication, Authorization and Accounting with Ethereum Blockchain

    OpenAIRE

    Thakur, Mukesh

    2017-01-01

    Over past decade cloud services have enabled individuals and organizations to perform different types of tasks such as online storage, email services, on-demand movies and TV shows. The cloud services has also enabled on-demand deployment of applications, at cheap cost with elastic and scalable, fault tolerant system. These cloud services are offered by cloud providers who use authentication, authorization and accounting framework based on client-server model. Though this model has been used ...

  4. Annual report and accounts 1991/92

    International Nuclear Information System (INIS)

    1992-01-01

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

  5. 31 CFR 208.6 - General account requirements.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false General account requirements. 208.6 Section 208.6 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE MANAGEMENT OF FEDERAL AGENCY...

  6. Development of accounting information as dataware basis for management of transport services

    Directory of Open Access Journals (Sweden)

    O.V. Oliinyk

    2017-03-01

    Full Text Available The package of internal management reporting in the context of specific business processes and cost elements was worked out in this study. The package includes the reporting forms about the formation and use of the vehicle fleet of a motor business, the report on the status of settlements with financial and operational leasing, the report on the status of the business process «Loading operations», the report on the material costs of the business processes «Shipping» and «Provision with fuel and oil materials», the report on the costs of labor and social measures (Single Contribution of business processes «Shipping» and «Providing with fuel and oil materials», the report on the operating costs of business processes «Shipping» and «Provision with fuel and oil materials», and the report on the business process «maintenance». The authors worked out the procedure for the formation of the indicators developed on the base of organizational and methodological regulations of accounting transport services of the calculation system of their costs within each report.

  7. 5 CFR 2412.9 - Accounting of disclosures.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Accounting of disclosures. 2412.9 Section... RELATIONS AUTHORITY AND FEDERAL SERVICE IMPASSES PANEL GENERAL PROVISIONS PRIVACY § 2412.9 Accounting of disclosures. (a) All Regional Directors of the Authority and the Director of Administration of the Authority...

  8. Customer Protection Against Banking Services and Cimb Niaga Cellphone Account Payment System

    OpenAIRE

    Sendidevi, Ida Ayu Wayan Meryawira

    2015-01-01

    Legal relation between parties in the cellphone account administration based on the valid Legal provision. There are no specific regulation concerning the providence of cellphone account and therefore to provide legal certainty on cellphone account its legal basic rely on existing Law and internal regulation of CIMB Niaga. Product information transparency, users safety and complain and dispute resolution effort are the things that should be fulfilled in the providence of cellphone account sin...

  9. Spatial modelling and ecosystem accounting for land use planning: addressing deforestation and oil palm expansion in Central Kalimantan, Indonesia

    OpenAIRE

    Sumarga, E.

    2015-01-01

    Ecosystem accounting is a new area of environmental economic accounting that aims to measure ecosystem services in a way that is in line with national accounts. The key characteristics of ecosystem accounting include the extension of the valuation boundary of the System of National Accounts, allowing the inclusion of a broader set of ecosystem services types such regulating services and cultural services. Consistent with the principles of national account, ecosystem accounting focuses on asse...

  10. Slavery Service Accounting Practices in Brazil: A Bibliographic and Document Analysis

    Directory of Open Access Journals (Sweden)

    Adriana Rodrigues Silva

    2014-12-01

    Full Text Available This study focuses on the social and economic aspects and institutional relationships that determined a unique pattern of inequality. We aim to examine the particular role of accounting as a practice used to dehumanize an entire class of people. The primary purpose of this study is not to examine slavery's profitability but rather to identify how accounting practices served slavery. A qualitative research method is applied in this study. Regarding technical procedures, this study makes use of bibliographic and documentary sources. For the purpose of this investigation, and in accordance with bibliographic and documentary research methods, we analyze scientific articles, books and documents from the Brazilian National Archive, the Brazilian Historic and Geographic Institute and the Brazilian National Library Foundation. In light of what was discovered through the study's development, we can consider accounting as a tool that is more active than passive and, therefore, as a tool that was used to support the slave regime. In essence, accounting was used to convert a human's qualitative attributes into a limited number of categories (age, gender, race, through which slaves were differentiated and monetized to facilitate commercial trafficking. We believe that accounting practices facilitated slave trading, conversion and exploitation, procedures that completely ignored qualitative and human dimensions of slavery. Opportunities for future studies on accounting in the slave period, as is the case of other oppressive regimes, are infinite, especially in the case of Brazil.

  11. 18 CFR 367.2040 - Account 204, Preferred stock issued.

    Science.gov (United States)

    2010-04-01

    ... GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2040 Account 204, Preferred stock... REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT...

  12. 18 CFR 367.2010 - Account 201, Common stock issued.

    Science.gov (United States)

    2010-04-01

    ... GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2010 Account 201, Common stock... REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT...

  13. Kingdom of Morocco : Country Financial Accountability Assessment

    OpenAIRE

    World Bank

    2003-01-01

    This Country Financial Accountability Assessment (CFAA) reviews Morocco's public sector financial management system, largely based on the French system that separates accounting practices from services organization, and from the initial expenditure control to the latter jurisdictional control. The Moroccan system appears largely robust, characterized by legal institutions; however, this se...

  14. 47 CFR 69.406 - Local business office expenses in Account 6620.

    Science.gov (United States)

    2010-10-01

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

  15. 47 CFR 69.403 - Marketing expense (Account 6610).

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 3 2010-10-01 2010-10-01 false Marketing expense (Account 6610). 69.403 Section 69.403 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES (CONTINUED) ACCESS CHARGES Apportionment of Expenses § 69.403 Marketing expense (Account 6610). Marketing...

  16. Accounting for quality: on the relationship between accounting and quality improvement in healthcare.

    Science.gov (United States)

    Pflueger, Dane

    2015-04-23

    Accounting-that is, standardized measurement, public reporting, performance evaluation and managerial control-is commonly seen to provide the core infrastructure for quality improvement in healthcare. Yet, accounting successfully for quality has been a problematic endeavor, often producing dysfunctional effects. This has raised questions about the appropriate role for accounting in achieving quality improvement. This paper contributes to this debate by contrasting the specific way in which accounting is understood and operationalized for quality improvement in the UK National Health Service (NHS) with findings from the broadly defined 'social studies of accounting' literature and illustrative examples. This paper highlights three significant differences between the way that accounting is understood to operate in the dominant health policy discourse and recent healthcare reforms, and in the social studies of accounting literature. It shows that accounting does not just find things out, but makes them up. It shows that accounting is not simply a matter of substance, but of style. And it shows that accounting does not just facilitate, but displaces, control. The illumination of these differences in the way that accounting is conceptualized helps to diagnose why accounting interventions often fail to produce the quality improvements that were envisioned. This paper concludes that accounting is not necessarily incompatible with the ambition of quality improvement, but that it would need to be understood and operationalized in new ways in order to contribute to this end. Proposals for this new way of advancing accounting are discussed. They include the cultivation of overlapping and even conflicting measures of quality, the evaluation of accounting regimes in terms of what they do to practice, and the development of distinctively skeptical calculative cultures.

  17. 18 CFR 367.2283 - Account 228.3, Accumulated provision for pensions and benefits.

    Science.gov (United States)

    2010-04-01

    ... assets of the service company either in general or in segregated fund accounts. (b) Amounts paid by the service company for the purposes for which this liability is established must be charged to this account... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 228.3...

  18. Accountability Requirements in the Cloud Provider Chain

    Directory of Open Access Journals (Sweden)

    Martin Gilje Jaatun

    2018-04-01

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

  19. The Challenges Facing Accounting Education: The Nigerian ...

    African Journals Online (AJOL)

    The need of the accounting profession to effectively and continuously meet new challenges confronting it and adapt its services to changing conditions and circumstances has become a necessity to the survival of the profession and the society. The challenges confronting the accountant on his role to the society at large in a ...

  20. 17 CFR 256.923 - Outside services employed.

    Science.gov (United States)

    2010-04-01

    ...) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 2. Expense § 256.923 Outside services employed. (a) This account shall include... services. (b) Records shall be so maintained to permit ready analysis showing nature of service, identity...

  1. 49 CFR 1510.15 - Accounting and auditing requirements.

    Science.gov (United States)

    2010-10-01

    ... 49 Transportation 9 2010-10-01 2010-10-01 false Accounting and auditing requirements. 1510.15 Section 1510.15 Transportation Other Regulations Relating to Transportation (Continued) TRANSPORTATION... CIVIL AVIATION SECURITY SERVICE FEES § 1510.15 Accounting and auditing requirements. (a) Direct air...

  2. 18 CFR 367.1340 - Account 134, Other special deposits.

    Science.gov (United States)

    2010-04-01

    ... disposed of is replaced; cash realized from the sale of the accounting service company's securities and... account must specify the purpose for which the deposit is made. (b) Assets available for general corporate...

  3. Self-Service Password Reset

    CERN Multimedia

    IT department

    2011-01-01

    Forgotten your password? Throughout the year, one of the most common requests to the Service Desk concerns password resets.  This is especially the case now that we are at the end of the holiday season and many of us return after a long break. Currently, the only way to have your password reset is to call the Service Desk during the week and within the service hours (07:30 to 18:30). Not anymore!   The IT department is putting up a new service that will allow you to reset the password of your primary CERN account by yourself. Note, that you will still be able to request a password reset by calling the Service Desk as usual and that you will still have to do this if your account has been blocked for any reason.  However, the new service provides you with more flexibility and convenience when your memory has failed you. In order to take advantage of this new service, you must:   • Have a valid, active account   • Register in advance an external...

  4. 78 FR 15123 - Financial Management Service; Proposed Collection of Information: Accountable Official...

    Science.gov (United States)

    2013-03-08

    ... DEPARTMENT OF THE TREASURY Fiscal Service Financial Management Service; Proposed Collection of...) Program AGENCY: Financial Management Service, Fiscal Service, Treasury. ACTION: Notice and Request for comments. SUMMARY: The Financial Management Service, as part of its continuing effort to reduce paperwork...

  5. Managerial accounting applications in radiology.

    Science.gov (United States)

    Lexa, Frank James; Mehta, Tushar; Seidmann, Abraham

    2005-03-01

    We review the core issues in managerial accounting for radiologists. We introduce the topic and then explore its application to diagnostic imaging. We define key terms such as fixed cost, variable cost, marginal cost, and marginal revenue and discuss their role in understanding the operational and financial implications for a radiology facility by using a cost-volume-profit model. Our work places particular emphasis on the role of managerial accounting in understanding service costs, as well as how it assists executive decision making.

  6. Computerized Point of Sale = Faster Service + Better Accountability.

    Science.gov (United States)

    Pannell, Dorothy V.

    1991-01-01

    Describes selecting and installing a computerized point of sale for a district food service program; the equipment needed and preferred; and the training of trainers, managers, and cashiers. Also discusses the direct benefits and side benefits of the system. (MLF)

  7. Accounting for Unliquidated Obligations for the Defense Fuel Supply Center

    National Research Council Canada - National Science Library

    1996-01-01

    .... The Defense Finance and Accounting Service (DFAS) Columbus Center, Columbus, Ohio, and the Defense Fuel Supply Center share responsibility for accurate accounting information and financial reporting...

  8. Accounting for ecosystem services and biodiversity in Limburg province, the Netherlands

    NARCIS (Netherlands)

    Remme, R.P.

    2016-01-01

    Ecosystem services and biodiversity are important for human well-being. Ecosystem services are the contributions of ecosystems to benefits used in economic and other human activity. This thesis aims to empirically assess how spatial models for ecosystem service flows and biodiversity can be

  9. 47 CFR 32.6623 - Customer services.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Customer services. 32.6623 Section 32.6623... FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6623 Customer services. (a... includes: (1) Initiating customer service orders and records; (2) Maintaining and billing customer accounts...

  10. 49 CFR 1242.86 - Industrial development (account XX-61-90).

    Science.gov (United States)

    2010-10-01

    ... 49 Transportation 9 2010-10-01 2010-10-01 false Industrial development (account XX-61-90). 1242.86 Section 1242.86 Transportation Other Regulations Relating to Transportation (Continued) SURFACE....86 Industrial development (account XX-61-90). These accounts pertain solely to freight service and...

  11. 18 CFR 367.4190 - Account 419, Interest and dividend income.

    Science.gov (United States)

    2010-04-01

    ... securities. The amounts credited or charged must be concurrently included in the accounts in which the..., applicable to security investments and to interest and dividend revenues on the account must be charged in... assumed by the service company must not be credited to this account. ...

  12. The business of radiology: cost accounting.

    Science.gov (United States)

    Camponovo, Ernest J

    2004-08-01

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

  13. Blocking of CERN Accounts after 28 February 28 2011

    CERN Multimedia

    IT Department

    2011-01-01

    Since last year, all persons owning a CERN computer account must follow the obligatory CERN Computer Security Course. This course takes usually less than 15 minutes and is available online from inside and outside CERN at http://cern.ch/computersecuritycourse. Failure to pass this course by February 28th 2011 will lead to blocking the corresponding account. If you haven't taken it yet, do it NOW! Accounts of users who have not followed this course yet will be blocked during the first weeks of March. As a consequence, these users will not able anymore to log into any CERN computing resource with their primary account. Affected users should contact the CERN Service Desk at 77777 (+41 22 76 77777 from outside CERN) or http://cern.ch/service-desk in order to get their account unblocked. They will be given a grace-period of five days to follow the course or the account will be blocked again. Please see also the announcement in a previous issue of the Bulletin. Thank you for your collaboration, CERN Computer Sec...

  14. Chemical source characterization of residential wood combustion emissions in Denver, Colorado; Bakersfield, California; and Mammoth Lakes, California

    International Nuclear Information System (INIS)

    Houck, J.E.; Goulet, J.M.; Chow, J.C.; Watson, J.G.

    1989-01-01

    The chemical composition of residential wood combustion particulate emissions was determined for fireplaces and woodstoves. Burn rates, burn patterns, wood burning appliances, and cordwood types characteristic of Denver, Colorado; Bakersfield, California; and Mammoth Lakes, California, were used during sample collection. Samples were collected using a dilution/cooling system to ensure that condensible compounds were captured. Analyses for 44 chemical species were conducted. Source profiles for use in chemical mass balance (CMB) modeling were calculated from the analytical data. The principal chemical species comprising the profiles were organic compounds and elemental carbon. The minor chemical species were sulfur, chlorine, potassium, sodium, calcium, zinc, nitrate, and ammonium. Virtually all potassium was in a water-soluble form, and sulfur emissions between fireplaces and woodstoves were noted. Area-specific source profiles for fireplaces, woodstoves, and overall residential wood combustion are presented

  15. Treasury Single Account – Transparency and Accountability in Public Finance Management in Nigeria: The Journey So Far

    Directory of Open Access Journals (Sweden)

    C. J. Igbokwe-Ibeto

    2016-06-01

    Full Text Available The purpose of this article is to evaluate and critique the policy of Treasury Single Account (TSA adopted by the Nigerian government as an essential tool for enhancing transparency and accountability in public sector financial. Theoretically, it is expected that TSA would bring about mutual benefit, halt economic injustice and engender financial discipline, transparency, accountability, a new economic and political order in Nigeria. However, in the public sector management and political economy of Nigeria,  its impact has been a mixed bag of the good, the bad and the ugly. Within the framework of New Public Management approach, the paper explores the gamut of issues surrounding the implementation of TSA and concludes that, for an administration that has social contract with Nigerians in terms of service delivery; it has the obligation to aggregating states’ resources to provide social services, amenities and infrastructural development to the people. Any step taking to ensure accountability and transparency by revenue generating agencies of government should be seen as a step in the right direction. However, while change is desirable, we feel there is need to exercise caution on account of the peculiar nature and character of the Nigerian state and society. Given the catalogue of challenges facing the operations TSA, it recommends among others, that the adoption of TSA in the country’s public sector should progress slowly and wisely. Institutions and institutional rules should be strengthened, be accountable and made autonomous of cabals and individual who might want to manipulate the system for group or personal interests.

  16. 42 CFR 457.226 - Fiscal policies and accountability.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 4 2010-10-01 2010-10-01 false Fiscal policies and accountability. 457.226 Section 457.226 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN... Claims; Reduction of Federal Medical Payments § 457.226 Fiscal policies and accountability. A State plan...

  17. 75 FR 42786 - Accounting Guide for LSC Recipients (2010 Edition)

    Science.gov (United States)

    2010-07-22

    ... LEGAL SERVICES CORPORATION Accounting Guide for LSC Recipients (2010 Edition) AGENCY: Legal... Accounting Guide for LSC Recipients to reflect changes that have occurred since the last publication of the Accounting Guide (the ``Guide'') in 1997. Notice was published in the Federal Register on February 2, 2010...

  18. From Transactional to Transformational Accounting.

    Science.gov (United States)

    Cooper, Bruce S.; Randall, E. Vance

    1998-01-01

    Accurate transactional financial data are necessary for governmental compliance; transformational information is crucial for measuring and improving school performance. Some districts are shifting from a systems to a service, focus, from partial to full-cost accounting, from centralized to decentralized reporting procedures and facilities, and…

  19. Annual accounts 1992-93

    International Nuclear Information System (INIS)

    1993-06-01

    AEA Technology is the trading name of the United Kingdom Atomic Energy Authority. The principal activity is the provision of high quality scientific and engineering services, consultancy and specialist products across a broad range. During 1992-93, AEA achieved a profit of Pound 23.9M, representing a return of 12.2%. The detailed annual accounts are presented. (UK)

  20. 31 CFR 210.13 - Notice to account owners.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Notice to account owners. 210.13 Section 210.13 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE FEDERAL GOVERNMENT PARTICIPATION IN THE...

  1. 31 CFR 208.11 - Accounts for disaster victims.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Accounts for disaster victims. 208.11 Section 208.11 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE MANAGEMENT OF FEDERAL AGENCY...

  2. 49 CFR 1242.10 - Administration-track (account XX-19-02).

    Science.gov (United States)

    2010-10-01

    ... 49 Transportation 9 2010-10-01 2010-10-01 false Administration-track (account XX-19-02). 1242.10... Structures § 1242.10 Administration—track (account XX-19-02). Separate common administration—track expenses... accounts are separated between freight and passenger services: Roadway: Running (XX-17-10) Switching (XX-18...

  3. 49 CFR 1242.14 - Administration-other (account XX-19-06).

    Science.gov (United States)

    2010-10-01

    ... 49 Transportation 9 2010-10-01 2010-10-01 false Administration-other (account XX-19-06). 1242.14... Structures § 1242.14 Administration—other (account XX-19-06). Separate common administration—other expenses... accounts are separated between freight and passenger services: Administration: Track (XX-19-02) Bridges and...

  4. 18 CFR 367.1070 - Account 107, Construction work in progress.

    Science.gov (United States)

    2010-04-01

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

  5. 18 CFR 367.4210 - Account 421, Miscellaneous income or loss.

    Science.gov (United States)

    2010-04-01

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

  6. 18 CFR 367.4030 - Account 403, Depreciation expense.

    Science.gov (United States)

    2010-04-01

    ..., Depreciation expense. 367.4030 Section 367.4030 Conservation of Power and Water Resources FEDERAL ENERGY..., Depreciation expense. (a) This account must include the amount of depreciation for all service company property... subaccounts by each class of service company property owned or leased except the depreciation expense that is...

  7. 77 FR 51804 - Federal Acquisition Regulation; Information Collection; Change Order Accounting

    Science.gov (United States)

    2012-08-27

    ...; Information Collection; Change Order Accounting AGENCY: Department of Defense (DOD), General Services... requirement concerning change order accounting. Public comments are particularly invited on: Whether this... 9000- 0026, Change Order Accounting by any of the following methods: Regulations.gov : http://www...

  8. Proceedings of a U.S. Geological Survey pressure-sensor Workshop, Denver, Colorado, July 28-31, 1992

    Science.gov (United States)

    Wilbourn, Sammy L.

    1994-01-01

    The U.S. Geological Survey (USGS) conducted a Pressure Sensor Workshop, oriented toward the measurement of stage in surface waters, in Denver, Colorado, July 28-31, 1992. Twenty attendees from the U.S. Geological Survey and the National Oceanic and Atmospheric Administration gave presentations concerning their experiences with the use of pressure sensors in hydrologic investigations. This report is a compilation of the abstracts of the presentations made at the workshop. Workshop participants concluded that each of the sensors evaluated by the U.S. Geological Survey has strengths and weaknesses. Personnel contemplating the use of pressure sensors discussed at this workshop should contact workshop attendees and consult with them about their experiences with those sensors. The attendees preferred to use stilling wells with float-operated water-level sensors as the primary means for monitoring water levels. However, pressure sensor systems were favored as replacements for mercury manometers and as alternatives to stilling wells at sites where stilling wells are not practical or cost effective.

  9. 18 CFR 367.2190 - Account 219, Accumulated other comprehensive income.

    Science.gov (United States)

    2010-04-01

    ... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2190 Account 219...

  10. Annual report and accounts 1989-1990

    Energy Technology Data Exchange (ETDEWEB)

    1990-12-01

    AEA Technology, the trading name for the United Kingdom Atomic Energy Authority was formally launched in 1990. A summary of each of its services and activities is given. These are: thermal reactor services, fast reactors, fusion, fuel services, decommissioning and radioactive waste, safety and reliability, petroleum services, environment and energy and industrial technology. Other business activities include an underlying research programme, nuclear assessments, corporate business development, overseas relations and Information Technology. Highlights of the year include the good performance of the Dounreay Prototype Fast Reactor and the arrangement of several major research contracts. The closure of both Harwell reactors, DIDO and PLUTO, was a less successful feature of the year. Accounts for the year are presented. (UK).

  11. Annual report and accounts 1989-1990

    International Nuclear Information System (INIS)

    1990-12-01

    AEA Technology, the trading name for the United Kingdom Atomic Energy Authority was formally launched in 1990. A summary of each of its services and activities is given. These are: thermal reactor services, fast reactors, fusion, fuel services, decommissioning and radioactive waste, safety and reliability, petroleum services, environment and energy and industrial technology. Other business activities include an underlying research programme, nuclear assessments, corporate business development, overseas relations and Information Technology. Highlights of the year include the good performance of the Dounreay Prototype Fast Reactor and the arrangement of several major research contracts. The closure of both Harwell reactors, DIDO and PLUTO, was a less successful feature of the year. Accounts for the year are presented. (UK)

  12. Uranium hydrogeochemical and stream sediment reconnaissance of the Denver NTMS quadrangle, Colorado

    International Nuclear Information System (INIS)

    1981-11-01

    This report presents results of a Hydrogeochemical and Stream Sediment Reconnaissance of the Denver NTMS quadrangle, Colorado. In addition to this abbreviated data release, more complete data are available to the public in machine-readable form. These machine-readable data, as well as quarterly or semiannual program progress reports containing further information on the HSSR program in general, or on the Los Alamos National Laboratory portion of the program in particular, are available from DOE's Technical Library at its Grand Junction Area Office. Presented in this data release are location data, field analyses, and laboratory analyses of several different sample media. For the sake of brevity, many field site observations have not been included in this volume; these data are, however, available on the magnetic tape. Appendices A through E describe the sample media and summarize the analytical results for each medium. The data have been subdivided by one of the Los Alamos National Laboratory sorting programs of Zinkl and others (1981a) into groups of stream-sediment, lake-sediment, stream-water, lake-water, and ground-water samples. For each group which contains a sufficient number of observations, statistical tables, tables of raw data, and 1:1,000,000 scale maps of pertinent elements have been included in this report. Also included are maps showing results of multivariate statistical analyses

  13. Progress and challenges in the development of ecosystem accounting as a tool to analyse ecosystem capital

    NARCIS (Netherlands)

    Hein, Lars; Obst, Carl; Edens, Bram; Remme, R.P.

    2015-01-01

    Ecosystem accounting has been developed as a systematic approach to incorporate measures of ecosystem services and ecosystem assets into an accounting structure. Ecosystem accounting involves spatially explicit modelling of ecosystem services and assets, in both physical and monetary terms. A

  14. 18 CFR 367.4093 - Account 409.3, Income taxes, extraordinary items.

    Science.gov (United States)

    2010-04-01

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

  15. Investigating the Role of Management Accountants in Indonesia

    Directory of Open Access Journals (Sweden)

    Arief Fadhilah

    2015-08-01

    Full Text Available Literature highlight the role of management accountants as business partners in managerial decision making process besides the traditional role as information providers. This study investigates the role of management accountants in Indonesia by adopting the DeLone and McLean Information System Success Model (2003. Data were collected by conducting surveys to acquire the perception of managers on the role of management accountants. Using structural equation modeling, the results show that both management accounting information quality and management accounting service quality have significant relationship with user satisfaction. Furthermore, the satisfaction of managers is positively related to net benefits received by managers. Therefore, management accountants in Indonesia may have fulfilled the role as business partners.

  16. 29 CFR 2509.75-9 - Interpretive bulletin relating to guidelines on independence of accountant retained by Employee...

    Science.gov (United States)

    2010-07-01

    ...) the rendering of services by an actuary associated with an accountant or accounting firm shall not... of services to a plan by an actuary and accountant employed by the same firm may constitute a...

  17. 18 CFR 367.2160 - Account 216, Unappropriated retained earnings.

    Science.gov (United States)

    2010-04-01

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

  18. Accounting for Unobservable Exposure Time Bias Wh...

    Data.gov (United States)

    U.S. Department of Health & Human ServicesAccounting for Unobservable Exposure Time Bias When Using Medicare Prescription Drug Data Unobservable exposure time is common among Medicare Part D beneficiaries,...

  19. Istanbul Chamber of Certified Public Accountants (ISMMMO The Key Element of Accounting Profession

    Directory of Open Access Journals (Sweden)

    İlkim Mengülerek

    2013-11-01

    Full Text Available The purpose of this article is to indicate the identity struggle of a profession, the endeavors in the journey from Association to Chamber, the steps taken within this context, the achievements in a short period of time, the organizational development of Istanbul Chamber of Certified Public Accountants (ISMMMO between 1990 and 2009, the social function of the Chamber and its contributions to the profession in terms of information and science. The Information Access Center (IAC, established in 2006, serves not only in Istanbul but all over Turkey. IAC collects all books and periodicals in the field of accountancy published in Turkey and tracks certain foreign publications. It also continues to improve its services with the accountancy bibliography (books, articles, daily newsletter, index of "Mali Çözüm (Finance Solutions" magazine, and through activies and studies in the Library Week.

  20. Accounting Principles and Financial Statements.

    Science.gov (United States)

    Robinson, Daniel D.

    1973-01-01

    This document presents the background and analysis of the American Institute of Certified Public Accountants (AICPA) guide to auditing colleges and universities. Highlights include the approval of the market value option, the treatment of endowment gains, debt services as transfers, the decisions on pledges, the use of financial statements, the…

  1. Reko and the accounting consultant : A quantitative study of the effects of Reko

    OpenAIRE

    Johansson, Julia; Österman, Olof

    2014-01-01

    The demand for consultants have increased during the last decades, and not the least within the service industry. There are two major accounting occupations related to the service industry existing in Sweden nowadays: the auditor and the accounting consultants. These professions are commonly being mistaken as being the same thing. However, while the accounting consultant used to be mainly occupied with bookkeeping, the profession is currently evolving into becoming more of an advisory role pr...

  2. 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...

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

    Science.gov (United States)

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

    2017-01-01

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

  4. 38 CFR 21.430 - Accountability for authorization and payment of training and rehabilitation services.

    Science.gov (United States)

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Accountability for... Vocational Rehabilitation and Employment Under 38 U.S.C. Chapter 31 Accountability § 21.430 Accountability... policies and procedures which provide accountability in the authorization and payment of program costs for...

  5. Barriers to calling 911 and learning and performing cardiopulmonary resuscitation for residents of primarily Latino, high-risk neighborhoods in Denver, Colorado.

    Science.gov (United States)

    Sasson, Comilla; Haukoos, Jason S; Ben-Youssef, Leila; Ramirez, Lorenzo; Bull, Sheana; Eigel, Brian; Magid, David J; Padilla, Ricardo

    2015-05-01

    Individuals in neighborhoods composed of minority and lower socioeconomic status populations are more likely to have an out-of-hospital cardiac arrest event, less likely to have bystander cardiopulmonary resuscitation (CPR) performed, and less likely to survive. Latino cardiac arrest victims are 30% less likely than whites to have bystander CPR performed. The goal of this study is to identify barriers and facilitators to calling 911, and learning and performing CPR in 5 low-income, Latino neighborhoods in Denver, CO. Six focus groups and 9 key informant interviews were conducted in Denver during the summer of 2012. Purposeful and snowball sampling, conducted by community liaisons, was used to recruit participants. Two reviewers analyzed the data to identify recurrent and unifying themes. A qualitative content analysis was used with a 5-stage iterative process to analyze each transcript. Six key barriers to calling 911 were identified: fear of becoming involved because of distrust of law enforcement, financial, immigration status, lack of recognition of cardiac arrest event, language, and violence. Seven cultural barriers were identified that may preclude performance of bystander CPR: age, sex, immigration status, language, racism, strangers, and fear of touching someone. Participants suggested that increasing availability of tailored education in Spanish, increasing the number of bilingual 911 dispatchers, and policy-level changes, including CPR as a requirement for graduation and strengthening Good Samaritan laws, may serve as potential facilitators in increasing the provision of bystander CPR. Distrust of law enforcement, language concerns, lack of recognition of cardiac arrest, and financial issues must be addressed when community-based CPR educational programs for Latinos are implemented. Copyright © 2014 American College of Emergency Physicians. Published by Elsevier Inc. All rights reserved.

  6. An analysis of time series of the goods and services national accounts in the Czech Republic within the period of 1993– 2003

    Directory of Open Access Journals (Sweden)

    Božena Bodečková

    2006-01-01

    Full Text Available The paper presents results of a statistical analysis of time series obtained in studies on the absolute level, variability, dynamics and developmental trends of selected items of national accounts in the transformation period of the Czech national economy and its transition to a market economy. The volume of gross turnover of goods and services, gross value added, gross domestic product and imports of goods and services were explored a base of final expenditure on the one hand and the volume of final consumption expenditure, gross capital formation, gross national final expenditure and exports of goods and services as factors influencing the volume of total final expenditures on the other. Short-terms point extrapolations were calculated on the basis of applied models of developmental trends within the period 1993– 2003.

  7. 20 CFR 668.610 - How is this accountability documented and fulfilled?

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false How is this accountability documented and... LABOR INDIAN AND NATIVE AMERICAN PROGRAMS UNDER TITLE I OF THE WORKFORCE INVESTMENT ACT Accountability for Services and Expenditures § 668.610 How is this accountability documented and fulfilled? (a) Each...

  8. SPECIFIC OF ACCOUNTING OF NON-FINANCIAL ASSETS IN HEALTH INSTITUTIONS

    Directory of Open Access Journals (Sweden)

    Natalya Pryadka

    2016-11-01

    Full Text Available The purpose of the paper is to analysis of the modern state of accounting of non-financial assets and present accounting in health institutions protection during the period of medical reforms. The account of nonfinancial assets has his specific in medical establishments. Reforms, which implemented in Ukraine, affecting the account of non-financial assets. Medical institutions relate to the General government. Methodology. The survey is based on a comparison of data from the national and international reforms in medical industry. Results of the survey showed that in the dictionary of V. Raizberg next determination is driven: "public sector – it is a set of business units, that carry out economic activity, are in a public domain, controlled by public authorities or designated and hired persons" (Raizberg, 1999. In the Commercial code of Ukraine it is indicated: "The subjects of public sector of economy are subjects that operate on the basis of only public domain, and also subjects, which state share in authorized capital exceeds fifty percents or be value that provides a right to the state for decisive influence on economic activity of these subjects" (СС, 2003. Practical implications. Public sector structure specifies data of International Public Sector Accounting Standards. Substancial load concept "public sector" in national and international practice are relevant (Poznyakovska, 2009. Accounting in health institutions has specific terms, inherent to the government sector. They are determined by the types of activity and terms of assignation (Pasichnik, 2005. Medical services must be accessible to all stratum of population. They must have free basis. They come forward as a public benefit independent of individual possibility to pay for him. Therefore lion's part of general charges for health protection is used on the grant of medical services to the population. At the same time "upgrading of medical services lies inplane providing of

  9. Production and use of independent media: road to government accountability?

    NARCIS (Netherlands)

    A. Macedo de Jesus (Anderson); I.L. van Staveren (Iris)

    2014-01-01

    markdownabstract__Abstract__ This study addresses the question to what extent independent media contributes to government accountability, in particular the social accountability of governments in service delivery. It does so by analysing the effect of the production and use of independent media

  10. 18 CFR 367.4040 - Account 404, Amortization of limited-term property.

    Science.gov (United States)

    2010-04-01

    ... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED... applicable to amounts included in the service company property accounts for limited-term franchises, licenses...

  11. Globalisation/regionalisation of accounting firms and their sustainability services

    NARCIS (Netherlands)

    Kolk, A.; Margineantu, A.

    2009-01-01

    Purpose - The debate about global integration (standardisation) versus responsiveness (adaptation) has recently been supplemented with perspectives that emphasise regionalisation. And while the discussion has also been extended from manufacturing to services, there are specific sectors and emergent

  12. 18 CFR 367.4091 - Account 409.1, Income taxes, operating income.

    Science.gov (United States)

    2010-04-01

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

  13. Software for conducting accounting: problems of choice and use in the course of outsourcing

    Directory of Open Access Journals (Sweden)

    I.L. Hrabchuk

    2017-12-01

    Full Text Available The implementation of sanctions to a producer, a number of franchisers, dealers and distributers of the most popular programme product called «1С: Accounting» caused the problem of software choice for conducting accounting for a great number of entities. The aim of the article is to analyze the possibilities of programme products (for conducting accounting presented at the Ukrainian market, to determine the possibilities of their use when providing services on accounting outsourcing. The article deals with the Ukrainian segment of software market for conducting accounting. The paper analyzes the most popular programmes («1С: Accounting for Ukraine»; «Sail-Accounting»; «Clerk»; «SAP»; «IT-Enterprise: Accounting»; «ІС-PRO», describes their functional possibilities, and compares them. This allowed to determine the possibilities of application of above-mentioned programme products while providing the accounting outsourcing services. The paper describes the peculiarities and substantiates the safety against cyber-attacks of using «cloud» services for conducting accounting, in particular, in the course of outsourcing of the present process at the enterprise. The prospects for the further study in the current direction is to determine the peculiarities of accounting representation of the software, which is provided under the terms of «cloud» technologies.

  14. Evidence for the Implementation of the Early Start Denver Model for Young Children With Autism Spectrum Disorder.

    Science.gov (United States)

    Ryberg, Kayce H

    2015-01-01

    The Early Start Denver Model (ESDM) is a manualized comprehensive therapy for toddlers with autism spectrum disorder. It emphasizes interpersonal engagement through synchrony, rhythms, and reciprocity to decrease symptom severity and accelerate cognitive, social-emotional, and language development. To systematically review evidence regarding the use of the ESDM as an intervention for young children with autism spectrum disorder. PubMed, Scopus, Web of Science, Embase, and CINAHL were searched from 2010-2015 using predetermined inclusion criteria. Study methodology, participant characteristics, and outcomes were evaluated and quality of evidence was assigned. Eight articles met inclusion criteria and consisted of two randomized controlled trials, four controlled trials, and two observational cohort studies. Evidence quality ranged from low to high. The ESDM is an effective intervention that improves cognition, language, and adaptive behavior. ESDM strategies delivered in community group settings and in the home by parents have potential to be efficacious and feasible. © The Author(s) 2015.

  15. New Whole-House Solutions Case Study: New Town Builders' Power of Zero Energy Center - Denver, Colorado

    Energy Technology Data Exchange (ETDEWEB)

    None

    2014-10-01

    New Town Builders, a builder of energy efficient homes in Denver, Colorado, offers a zero energy option for all the homes it builds. To attract a wide range of potential homebuyers to its energy efficient homes, New Town Builders created a "Power of Zero Energy Center" linked to its model home in the Stapleton community. This case study presents New Town Builders' marketing approach, which is targeted to appeal to homebuyers' emotions rather than overwhelming homebuyers with scientific details about the technology. The exhibits in the Power of Zero Energy Center focus on reduced energy expenses for the homeowner, improved occupant comfort, the reputation of the builder, and the lack of sacrificing the homebuyers' desired design features to achieve zero net energy in the home. This case study also contains customer and realtor testimonials related to the effectiveness of the Center in influencing homebuyers to purchase a zero energy home.

  16. 75 FR 62345 - Minimum Balance Requirement and Automatic Replenishment Option for Deposit Account Holders

    Science.gov (United States)

    2010-10-08

    ... may establish a deposit account, make advance deposits into that account, and charge copyright fees... for copyright registration paid for by deposit account debits be submitted using the electronic... assesses service charges for deposit account overdrafts ($165) and dishonored deposit account replenishment...

  17. 47 CFR 69.405 - Published directory expenses in Account 6620.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 3 2010-10-01 2010-10-01 false Published directory expenses in Account 6620... SERVICES (CONTINUED) ACCESS CHARGES Apportionment of Expenses § 69.405 Published directory expenses in Account 6620. Published Directory expenses shall be assigned to the Information element. ...

  18. Defense Finance and Accounting Service Administration of Unit Costs

    National Research Council Canada - National Science Library

    Lay, F

    1996-01-01

    ...) of products or outputs produced. Audit Objectives. We conducted this part of our audit to find out whether unit costs for goods and services provided by DFAS were determined in accordance with DoD policies and based on actual costs incurred...

  19. Buyer-seller interaction patterns during ongoing service exchange

    NARCIS (Netherlands)

    Valk, van der W.

    2007-01-01

    POINTS OF DEPARTURE Services constitute the main part of economic activity in developed countries around the world, where the service sector accounts for some 70% of aggregate production and employment in OECD50 economies. More specifically, finance, insurance and business services account for about

  20. FERC perspectives on nuclear fuel accounting issues

    International Nuclear Information System (INIS)

    McDanal, M.W.

    1986-01-01

    The purpose of the presentation is to discuss the treatment of nuclear fuel and problems that have evolved in industry practices in accounting for fuel. For some time, revisions to the Uniform System of Accounts have been considered with regard to the nuclear fuel accounts. A number of controversial issues have been encountered on audits, including treatment of nuclear fuel enrichment charges, costs associated with delays in enrichment services, the treatment and recognition of fuel inventories in excess of current or projected needs, and investments in and advances to mining and milling companies for future deliveries of nuclear fuel materials. In an effort to remedy the problems and to adapt the Federal Energy Regulatory Commission's accounting to more easily provide for or point out classifications for each problem area, staff is reevaluating the need for contemplated amendments to the Uniform System of Accounts

  1. Applying Importance-Performance Analysis as a Service Quality Measure in Food Service Industry

    OpenAIRE

    Tzeng, Gwo-Hshiung; Chang, Hung-Fan

    2011-01-01

    As the global economy becomes a service oriented economy, food service accounts for over 20% of service revenue, with an annual growth rate of more than 3%. Compared to physical products, service features are invisible, and the production and sale occurs simultaneously. There is not easy to measure the performance of service. Therefore, the service quality of catering services is considered to be an important topic of service management. According Market Intelligence & Consulting Institute (M...

  2. Annual report and accounts 1983

    International Nuclear Information System (INIS)

    1984-05-01

    The report covers: company information; report of the directors (principal activities of Urenco Limited, a partner in three Anglo/Dutch/German partnerships, in the ownership and operation of centrifuge enrichment plants and the provision of uranium enrichment services; review of the business - report for 1983; results and dividend; personnel matters); profit and loss account; balance sheet. (U.K.)

  3. E-mail to SMS service change

    CERN Multimedia

    IT Department

    2010-01-01

    If you have a CERN e-mail account, you have probably already used one of the popular services that CERN’s IT Department offers to CERN users: the mail2SMS service. It allows any CERN e-mail account holder to send short messages (SMS) free of charge to CERN GSM phone numbers. Further to recent negotiations with our GSM operator, this service has been extended. It is now possible to send short messages free of charge to any Swiss mobile number. This extension of service aims at replacing the similar service that was made available by SWITCH(1) to CERN users (address: mobilenumber@sms.switch.ch). Because of repeated abuse, this service will be definitively stopped for CERN users on 15th January 2010. Please keep in mind that CERN’s e-mail to SMS service still has some restrictions: messages can only be sent from CERN mail accounts, and not from personal ones, such as GMAIL, MSN, Yahoo; the maximum length of the message is 160 characters (standard maximum SMS length); and only Swiss mobile...

  4. 17 CFR 256.01-3 - General structure of accounting system.

    Science.gov (United States)

    2010-04-01

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

  5. Employability profile of the Peruvian public accountant

    OpenAIRE

    Tarazona, Silvia; Maisch, Elena; Arias, Hernán

    2014-01-01

    The traditional perspective on the Public Accountant's professional services is running out of time and, although such services are still valuable for enterprises, the survival of the latter demands a more open and aggressive professional attitude in this field (Lebrija, 1998). Employability profiles respond to this demand by acknowledging the new abilities required of the labor force, which go beyond professional competencies. It is also these profiles which will allow coping with employment...

  6. A taxonomy of accountable care organizations for policy and practice.

    Science.gov (United States)

    Shortell, Stephen M; Wu, Frances M; Lewis, Valerie A; Colla, Carrie H; Fisher, Elliott S

    2014-12-01

    To develop an exploratory taxonomy of Accountable Care Organizations (ACOs) to describe and understand early ACO development and to provide a basis for technical assistance and future evaluation of performance. Data from the National Survey of Accountable Care Organizations, fielded between October 2012 and May 2013, of 173 Medicare, Medicaid, and commercial payer ACOs. Drawing on resource dependence and institutional theory, we develop measures of eight attributes of ACOs such as size, scope of services offered, and the use of performance accountability mechanisms. Data are analyzed using a two-step cluster analysis approach that accounts for both continuous and categorical data. We identified a reliable and internally valid three-cluster solution: larger, integrated systems that offer a broad scope of services and frequently include one or more postacute facilities; smaller, physician-led practices, centered in primary care, and that possess a relatively high degree of physician performance management; and moderately sized, joint hospital-physician and coalition-led groups that offer a moderately broad scope of services with some involvement of postacute facilities. ACOs can be characterized into three distinct clusters. The taxonomy provides a framework for assessing performance, for targeting technical assistance, and for diagnosing potential antitrust violations. © Health Research and Educational Trust.

  7. PERSPECTIVES: Accountability for Mental Health: The Australian Experience.

    Science.gov (United States)

    Rosenberg, Sebastian; Salvador-Carulla, Luis

    2017-03-01

    Australia was one of the first countries to develop a national policy for mental health. A persistent characteristic of all these policies has been their reference to the importance of accountability. What does this mean exactly and have we achieved it? Can Australia tell if anybody is getting better? To review accountability for mental health in Australia and question whether two decades of Australian rhetoric around accountability for mental health has been fulfilled. This paper first considers the concept of accountability and its application to mental health. We then draw on existing literature, reports, and empirical data from national and state governments to illustrate historical and current approaches to accountability for mental health. We provide a content analysis of the most current set of national indicators. The paper also briefly considers some relevant international processes to compare Australia's progress in establishing accountability for mental health. Australia's federated system of government permits competing approaches to accountability, with multiple and overlapping data sets. A clear national approach to accountability for mental health has failed to emerge. Existing data focuses on administrative and health service indicators, failing to reflect broader social factors which reveal quality of life. In spite of twenty years of investment and effort Australia has been described as outcome blind, unable to demonstrate the merit of USD 8bn spent on mental health annually. While it may be prolific, existing administrative data provide little outcomes information against which Australia can genuinely assess the health and welfare of people with a mental illness. International efforts are evolving slowly. Even in high income countries such as Australia, resources for mental health services are constrained. Countries cannot afford to continue to invest in services or programs that fail to demonstrate good outcomes for people with a mental illness

  8. Accounting costs of transactions in real estate

    DEFF Research Database (Denmark)

    Stubkjær, Erik

    2005-01-01

    in relating theoretical conceptualizations of transaction costs to national accounting and further to the identification and quantification of actions on units of real estate. The notion of satellite accounting of the System of National Accounts is applied to the segment of society concerned with changes......The costs of transactions in real estate is of importance for households, for investors, for statistical services, for governmental and international bodies concerned with the efficient delivery of basic state functions, as well as for research. The paper takes a multi-disciplinary approach...... in real estate. The paper ends up with an estimate of the cost of a major real property transaction in Denmark....

  9. 7 CFR 1770.15 - Supplementary accounts required of all borrowers.

    Science.gov (United States)

    2010-01-01

    ... operating period and not provided for elsewhere such as a gross receipts tax, franchise taxes, and capital... service (Accounts 2112 through 2441) and property held for future telecommunications use (Account 2002... gross receipts, franchise, and capital stock tax expense incurred in the current operating period. This...

  10. As Easy as ABC: Re-engineering the Cost Accounting System.

    Science.gov (United States)

    Trussel, John M.; Bitner, Larry N.

    1996-01-01

    To be useful for management decision making, the college or university's cost accounting system must capture and measure improvements. Activity-based costing (ABC), which determines more accurately the full costs of services and products, tracks improvements and should proceed alongside reengineering of institutional accounting. Guidelines are…

  11. 7 CFR 981.10 - Almonds received for his own account.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Almonds received for his own account. 981.10 Section... SERVICE (Marketing Agreements and Orders; Fruits, Vegetables, Nuts), DEPARTMENT OF AGRICULTURE ALMONDS GROWN IN CALIFORNIA Order Regulating Handling Definitions § 981.10 Almonds received for his own account...

  12. Forest inventory: role in accountability for sustainable forest management

    Science.gov (United States)

    Lloyd C. Irland

    2007-01-01

    Forest inventory can play several roles in accountability for sustainable forest management. A first dimension is accountability for national performance. The new field of Criteria and Indicators is an expression of this need. A more familiar role for the U.S. Department of Agriculture Forest Service Forest Inventory and Analysis (FIA) program is for assessment and...

  13. 18 CFR 367.4180 - Account 418, Non-operating rental income.

    Science.gov (United States)

    2010-04-01

    ... GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4180 Account 418, Non-operating rental income. (a) The expenses shall include all elements of costs incurred in the...-operating rental income. 367.4180 Section 367.4180 Conservation of Power and Water Resources FEDERAL ENERGY...

  14. 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...

  15. 7 CFR 1000.77 - Adjustment of accounts.

    Science.gov (United States)

    2010-01-01

    ... Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT OF AGRICULTURE GENERAL PROVISIONS OF FEDERAL MILK MARKETING ORDERS... handler's reports, books, records, or accounts, or other verification discloses errors resulting in money...

  16. 7 CFR 3560.306 - Reserve account.

    Science.gov (United States)

    2010-01-01

    ... be deemed to contain surplus funds when the balance at the end of the housing project's fiscal year...) As projects age, the required reserve account level may be adjusted to meet anticipated “life-cycle..., identity-of-interest, cost-reasonableness, and construction management apply to any work or services paid...

  17. Informal social accountability in maternal health service delivery: A study in Northern Malawi

    NARCIS (Netherlands)

    Lodenstein, Elsbet; Ingemann, Christine; Molenaar, Joyce M.; Dieleman, Marjolein; Broerse, Jacqueline E.W.

    2018-01-01

    Despite the expansion of literature on social accountability in low-and middle-income countries, little is known about how health providers experience daily social pressure and citizen feedback. This study used a narrative inquiry approach to explore the function of daily social accountability

  18. 30 CFR 206.173 - How do I calculate the alternative methodology for dual accounting?

    Science.gov (United States)

    2010-07-01

    ... measured at facility measurement points whose quality exceeds 1,000 Btu/cf are subject to dual accounting... for dual accounting? 206.173 Section 206.173 Mineral Resources MINERALS MANAGEMENT SERVICE, DEPARTMENT... the alternative methodology for dual accounting? (a) Electing a dual accounting method. (1) If you are...

  19. 32 CFR 1665.3 - Access to the accounting of disclosures from records.

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 6 2010-07-01 2010-07-01 false Access to the accounting of disclosures from... SERVICE SYSTEM PRIVACY ACT PROCEDURES § 1665.3 Access to the accounting of disclosures from records. Rules governing the granting of access to the accounting of disclosure are the same as those for granting accesses...

  20. DEVELOPMENT OF THE ACCOUNTING PROFESSION IN MARYLAND (ABSTRACT

    Directory of Open Access Journals (Sweden)

    Jerome DeRidder

    1999-01-01

    Full Text Available Double entry bookkeeping began in fifteenth century Italy. It developed into a fully integrated accounting system in England during the Industrial Revolution. The English system was transferred to America in the early 1880’s by accountants who were sent to America to represent investors in England.The first professional accounting society began in New York in 1886 as the American Association of Public Accountants. It established the requirement for the first Certified Public Accounting Examination (CPA in 1896 .Maryland established the accounting profession with the certification requirement in 1901. Max Tecichman was the first person to pass the CPA exam in Maryland.Max Tecichman is considered the founder of the accounting profession in Maryland. He founded the Association of Public Accountants and was its first president. Since then, the profession in Maryland has expanded rapidly in response to the needs of business. By 1998 it had over 10,000 members to serve the needs of commerce and society within the state and encompassed areas such as tax, ethics, education and public service.

  1. 18 CFR 367.1760 - Account 176, Derivative instrument assets-Hedges.

    Science.gov (United States)

    2010-04-01

    ... change in the fair value of derivative instrument assets designated by the service company as cash flow... flow hedge it will record the change in the fair value of the derivative instrument in this account... must record the change in the fair value of the derivative instrument in this account with a concurrent...

  2. 18 CFR 367.13 - Accounting to be on accrual basis.

    Science.gov (United States)

    2010-04-01

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

  3. 18 CFR 367.3920 - Account 392, Transportation equipment.

    Science.gov (United States)

    2010-04-01

    ...) Electrical vehicles. (5) Motor trucks. (6) Motorcycles. (7) Repair cars or trucks. (8) Tractors and trailers. (9) Other transportation vehicles. .... (a) This account must include the cost of transportation vehicles used for service company purposes...

  4. Challenges to professionalism: Social accountability and global environmental change.

    Science.gov (United States)

    Pearson, David; Walpole, Sarah; Barna, Stefi

    2015-01-01

    This article explores the concept of professionalism as it relates to social change and social accountability, and expands on them in the light of global environmental changes. Professionalism in medicine includes concepts of altruism, service, professional knowledge, self-regulation and autonomy. Current dialogues around social accountability suggest that medical schools should re-orientate their strategy and desired education, research and service outcomes to the health needs of the communities they serve.This article addresses the following questions: • How do we reconcile ideas of medical professionalism with the demands of creating a more equal, just, sustainable and socially inclusive society? • What new challenges do or will we face in relation to environmental degradation, biodiversity loss, ecosystem health and climate change? • How can medical schools best teach social and environmental responsiveness within a framework of professionalism? • How do medical schools ensure that tomorrow's doctors possess the knowledge, skills and attitude to adapt to the challenges they will face in future roles?We offer ideas about why and how medical educators can change, recommendations to strengthen the teaching of professionalism and social accountability and suggestions about the contribution of an emerging concept, that of "environmental accountability".

  5. 78 FR 18342 - Federal Acquisition Regulation; Submission for OMB Review; Change Order Accounting

    Science.gov (United States)

    2013-03-26

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

  6. 47 CFR 32.2001 - Telecommunications plant in service.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Telecommunications plant in service. 32.2001 Section 32.2001 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32...

  7. Future forest carbon accounting challenges: the question of regionalization

    Science.gov (United States)

    Michael C. Nichols

    2015-01-01

    Forest carbon accounting techniques are changing. This year, a new accounting system is making its debut with the production of forest carbon data for EPA’s National Greenhouse Gas Inventory. The Forest Service’s annualized inventory system is being more fully integrated into estimates of forest carbon at the national and state levels both for the present and the...

  8. ELECTRONIC BANKING ADVANTAGES FOR FINANCIAL SERVICES DELIVERY

    Directory of Open Access Journals (Sweden)

    Paun Dragos

    2010-12-01

    Full Text Available E-banking is a fully automatic service for traditionally banking customers products based on information technology platforms. E-banking services provide customer access to accounts, the ability to move their money between different accounts or making payments via e-channels. The advantages generated by this services have determined an accelerate developing of this industry over the entire world. This paper examines some of the advantages of electronic banking products together with the characteristic management issues generated by the implementation of this new channel for financial services delivery.

  9. 76 FR 68370 - Tax Accounting Elections on Behalf of Foreign Corporations

    Science.gov (United States)

    2011-11-04

    ... Tax Accounting Elections on Behalf of Foreign Corporations AGENCY: Internal Revenue Service (IRS... change a method of accounting or taxable year on behalf of a foreign corporation. The regulations affect... with respect to the proposed amendments under section 964, which would provide a special definition of...

  10. 7 CFR 1951.16 - Other servicing actions on real estate type loan accounts.

    Science.gov (United States)

    2010-01-01

    ...) Installment on note and other charges—(1) Direct loan accounts. For a borrower with a direct loan, the term... loan accounts. “Loan insurance charge” means a separate insurance charge applying to FO and SW insured... loans evidenced by note forms bearing a form date of January 8, 1959, or later, the insurance charge is...

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

    Science.gov (United States)

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

    2017-11-01

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

  12. Buyer-seller interaction patterns during ongoing service exchange

    OpenAIRE

    Valk, van der, W.

    2007-01-01

    POINTS OF DEPARTURE Services constitute the main part of economic activity in developed countries around the world, where the service sector accounts for some 70% of aggregate production and employment in OECD50 economies. More specifically, finance, insurance and business services account for about 20 to 30 percent of value added in the total economy51. Consequently, the purchase of business services has become a substantial element in firms’ total acquisition of external resources. This par...

  13. Methodology of Adaptive Integrated Accounting System in Information Environment

    Directory of Open Access Journals (Sweden)

    Bochulya Tetyana V.

    2013-12-01

    Full Text Available The goal of the article lies in the study of logical and methodological justification of formation of the integrated system of accounting based on realities of the co-ordinated transformation of the society and economy and development of a new knowledge about formation and adjustment of the accounting system in it’s a priori new information competence with expansion of functionality for the justified idea of existence and development of business. Taking developments of the best representatives of the leading scientific society as a basis, the article offers a new vision of organisation of the accounting system, based on the modern projection of information competence and harmonisation of main processes of information service for adaptation of the system for multi-vector inquiries of consumers of information. Pursuant to results of the conducted study, the article makes an effort to change the established opinion about information and professional competences of the accounting system and attach a new qualitative significance to them. The article makes a proposal with respect to calculation of quality of the information system on the basis of key indicators of its information service. It lays the foundation of the prospective study of the problems of building the accounting system in such a projection, so that realities of internal and external processes were maximally co-ordinated based on the idea of their information development.

  14. Achieving the Quality Difference: Making Customers Count

    Science.gov (United States)

    1989-06-02

    UNCLASSIFIED PJSJ 7AO01-280 5500 Standard Form 298 (Rev. 2-89) Precribed by ANSI Slid 119-I Table of Contents P R E FA C E...PANELISTS Denver P. Burns Director, Northeastern Forest Experiment Station Forest Service U.S. Department of Agriculture Richard A. Lidstad Vice...culture. Denver P. Burns "Our experience has shown in almost four years of the program that employees seek most of all to be trusted and consulted by the

  15. Access to specialty mental health services among women in California.

    Science.gov (United States)

    Kimerling, Rachel; Baumrind, Nikki

    2005-06-01

    The Anderson behavioral model was used to investigate racial and ethnic disparities in access to specialty mental health services among women in California as well as factors that might account for such disparities. The study was a cross-sectional examination of a probability sample of 3,750 California women. The main indicators of access to services were perceived need, service seeking, and service use. Multivariate models were constructed that accounted for need and enabling and demographic variables. Significant racial and ethnic variations in access to specialty mental health services were observed. African-American, Hispanic, and Asian women were significantly less likely to use specialty mental health services than white women. Multivariate analyses showed that Hispanic and Asian women were less likely than white women to report perceived need, even after frequent mental distress had been taken into account. Among women with perceived need, African-American and Asian women were less likely than white women to seek mental health services after differences in insurance status had been taken into account. Among women who sought services, Hispanic women were less likely than white women to obtain services after adjustment for the effects of poverty. Need and enabling factors did not entirely account for the observed disparities in access to services. Additional research is needed to identify gender- and culture-specific models for access to mental health services in order to decrease disparities in access. Factors such as perceived need and decisions to seek services are important factors that should be emphasized in future studies.

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

    Directory of Open Access Journals (Sweden)

    Dickson Mukoro

    2013-05-01

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

  17. 18 CFR 367.106 - Accounts 426.1, 426.2, 426.3, 426.4, and 426.5, Miscellaneous expense accounts.

    Science.gov (United States)

    2010-04-01

    ... PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY... miscellaneous expense items which are nonoperating in nature but which are properly deductible before...

  18. 32 CFR 54.6 - Procedures.

    Science.gov (United States)

    2010-07-01

    ...) Diving pay. (viii) Proficiency pay or special duty assignment pay. (ix) Career sea pay. (2) To determine..., U.S. Army Finance and Accounting Center, ATTN: FINCL-G, Indianapolis, IN 46249-0160, (317) 542-2155... 44199, (216) 522-5301. Air Force—Commander, Air Force Accounting and Finance Center, ATTN: JA, Denver...

  19. The Hidden Roles That Management Partners Play In Accountable Care Organizations.

    Science.gov (United States)

    Lewis, Valerie A; D'Aunno, Thomas; Murray, Genevra F; Shortell, Stephen M; Colla, Carrie H

    2018-02-01

    Accountable care organizations (ACOs) are often discussed and promoted as driven by physicians, hospitals, and other health care providers. However, because of the flexible nature of ACO contracts, management organizations may also become partners in ACOs. We used data from 2013-15 on 276 ACOs from the National Survey of Accountable Care Organizations to understand the prevalence of nonprovider management partners' involvement in ACOs, the services these partners provide, and the structure of ACOs that have such partners. We found that 37 percent of ACOs reported having a management partner, and two-thirds of these ACOs reported that the partner shared in the financial risks or rewards. Among ACOs with partners, 94 percent had data services provided by the partner, 87 percent received administrative services, 68 percent received educational services, and 66 percent received care coordination services. Half received all four of these services from their partner. ACOs with partners were more heavily primary care than other ACOs. ACOs with and without partners had similar performance on costs and quality in Medicare ACO programs. Our findings suggest that management partners play a central role in many ACOs, perhaps supplying smaller and physician-run ACOs with services or expertise perceived as necessary for ACO success.

  20. Overall Well-Being and Supervisor Ratings of Employee Performance, Accountability, Customer Service, Innovation, Prosocial Behavior, and Self-Development.

    Science.gov (United States)

    Wu, Hao; Sears, Lindsay E; Coberley, Carter R; Pope, James E

    2016-01-01

    The aim of this study was to study the effects of overall well-being and well-being change on six supervisor-rated indicators of employee performance valued by organizations: overall performance, accountability, customer service, innovation, prosocial behavior, and self-development. The current study used two waves of well-being survey data collected over 2 years and supervisor performance ratings for 5691 employees. Ordinary least squares regression was conducted. Both well-being at baseline and two-year change in well-being were related to all six supervisor-rated performance dimensions, controlling for other employee characteristics. Overall well-being likely functioned as a resource enabling people to successfully perform across the specific areas highly valued by their company. Given this connection, well-being interventions could be used as a means to accomplish improved performance in dimensions that contribute to organizational performance.