WorldWideScience

Sample records for accounts payable department

  1. 47 CFR 32.4000 - Current accounts and notes payable.

    Science.gov (United States)

    2010-10-01

    ... traffic settlements, material and supplies, repairs to telecommunications plant, matured rents, and... include amounts of taxes payable that have been withheld from employees' salaries. (2) Accounts payable...

  2. Accounts Payable Administrator | IDRC - International Development ...

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

    Job Summary An Accounts Payable Administrator is responsible for the processing of supplier invoices and grant payment requests (from the Grant Administration Division and regional offices for institutional recipients, participants, scholars, fellows and other awardees). Each Administrator looks after internal cost centers, ...

  3. Development of Account Receivable and Payable System for Travel Bureau Company

    Science.gov (United States)

    Karma, I. G. M.; Susanti, J.

    2018-01-01

    Sales and purchases of products on credit made by travel bureau companies require serious handling because it involves a lot of money and many parties. This research aims to build information systems to handle account payables and receivables related to the purchase and sale of tour packages on credit. The methodology is object-oriented approach, by using MS. Visual Basic. Net as a programming language and MySQL as its database package. As the results are the Account Receivable information system that is used to handle accounts receivable on agents who have purchased a tour package on credit for the guests it sends, and the Account Payable information system that is used to handle company’s account payable to suppliers who provided products or services to guests who purchase tour packages. Both of these systems handle the interrelated matter of a particular guest. Therefore, if both systems are integrated with the reservation system will be able to provide income statement on the reservation of certain guests.

  4. Sandia National Laboratories: Working with Sandia: Accounts Payable

    Science.gov (United States)

    Defense Systems & Assessments About Defense Systems & Assessments Program Areas Accomplishments Audit Sandia's Economic Impact Licensing & Technology Transfer Browse Technology Portfolios and Facilities Contract Audit Working with Sandia Accounts Payable Invoice processing Electronic

  5. The Information Support of the Internal Control of Receivables and Accounts Payable

    Directory of Open Access Journals (Sweden)

    Akimova Natalia S.

    2017-11-01

    Full Text Available The article substantiates the necessity of organization of internal audit of receivables and accounts payable at the trade enterprises, which will allow the decision-makers to obtain confirmation of the validity of the accountance data. The theoretical substantiation of bases of monitoring together with necessity of its carrying out in the accountance system of accounts receivable and accounts payable was considered. The scheme on interaction of subjects of control has been proposed, in terms of which each of the examined subjects of control is in constant information interaction with other divisions. To effectively control the movement of debt, trade organizations are encouraged to use the forms of operational reporting developed as part of improving internal audit as a tool to enhance the efficiency of the internal control system.

  6. 77 FR 75447 - Worley Parsons, Accounts Payable, a Subsidiary of Worley Parsons Corporation, Including On-Site...

    Science.gov (United States)

    2012-12-20

    ..., Pasadena, Texas. The workers firm provides engineering and design services. The Account Payable Group... services to Malaysia. Information from the company also shows that leased workers from Tatum LLC were... were adversely affected by a shift in services to Malaysia. [[Page 75448

  7. Does media reputation affect properties of accounts payable?

    NARCIS (Netherlands)

    Van den Bogaerd, M.; Aerts, Walter

    We examine economic benefits of a firm's corporate reputation by investigating the association between its media reputation and properties of trade payables in a sample of listed UK firms. Our results document a significant positive association between a firm's overall media reputation and both the

  8. 26 CFR 1.453-3 - Purchaser evidences of indebtedness payable on demand or readily tradable.

    Science.gov (United States)

    2010-04-01

    ... obligation (determined by taking into account all relevant factors, including proper discount to reflect the... demand or readily tradable. 1.453-3 Section 1.453-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... Income Included § 1.453-3 Purchaser evidences of indebtedness payable on demand or readily tradable. (a...

  9. 32 CFR 536.120 - Claims payable as maritime claims.

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 3 2010-07-01 2010-07-01 true Claims payable as maritime claims. 536.120... ACCOUNTS CLAIMS AGAINST THE UNITED STATES Maritime Claims § 536.120 Claims payable as maritime claims. A claim is cognizable under this subpart if it arises in or on a maritime location, involves some...

  10. 32 CFR 536.121 - Claims not payable as maritime claims.

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 3 2010-07-01 2010-07-01 true Claims not payable as maritime claims. 536.121... ACCOUNTS CLAIMS AGAINST THE UNITED STATES Maritime Claims § 536.121 Claims not payable as maritime claims... (except at (e) and (k)), and 536.46; (b) Are not maritime in nature; (c) Are not in the best interests of...

  11. 32 CFR 842.65 - Claims not payable.

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 6 2010-07-01 2010-07-01 false Claims not payable. 842.65 Section 842.65 National Defense Department of Defense (Continued) DEPARTMENT OF THE AIR FORCE CLAIMS AND LITIGATION... costs. (d) Accrues from a private contractual relationship between US personnel and third parties about...

  12. 32 CFR 842.32 - Claims not payable.

    Science.gov (United States)

    2010-07-01

    ... cost of it. The claim file must show clear intent to defraud. A mere mistake is not a fraud. (o) It is.... These claims may be payable through Accounting and Finance as a travel expense. (z) It is a cost to...

  13. 76 FR 75562 - Notice of a Change in Status of the Payable Periods in the Emergency Unemployment Compensation...

    Science.gov (United States)

    2011-12-02

    ... Payable Periods in the Emergency Unemployment Compensation 2008 (EUC08) Program for Colorado AGENCY... Change in Status of the payable periods in the Emergency Unemployment Compensation 2008 (EUC08) program... claiming benefits in high unemployment states. The Department of Labor produces a trigger notice indicating...

  14. 77 FR 7604 - Notice of a Change in Status of the Payable Periods in the Emergency Unemployment Compensation...

    Science.gov (United States)

    2012-02-13

    ... Payable Periods in the Emergency Unemployment Compensation 2008 (EUC08) Program for Alaska AGENCY... status of the payable periods in the Emergency Unemployment Compensation 2008 (EUC08) program for Alaska... high unemployment states. The Department of Labor produces a trigger notice indicating which states...

  15. 77 FR 11160 - Notice of a Change in Status of the Payable Periods in the Emergency Unemployment Compensation...

    Science.gov (United States)

    2012-02-24

    ... Payable Periods in the Emergency Unemployment Compensation 2008 (EUC08) Program for Connecticut and... announces a change in status of the payable periods in the Emergency Unemployment Compensation 2008 (EUC08... unemployed workers claiming benefits in high unemployment states. The Department of Labor produces a trigger...

  16. 77 FR 2091 - Notice of a Change in Status of the Payable Periods in the Emergency Unemployment Compensation...

    Science.gov (United States)

    2012-01-13

    ... Payable Periods in the Emergency Unemployment Compensation 2008 (EUC08) Program for Iowa and Oklahoma... Notice of a Change in Status of the payable period in the Emergency Unemployment Compensation 2008 (EUC08... unemployed workers claiming benefits in high unemployment states. The Department of Labor produces a trigger...

  17. 7 CFR 1424.7 - Gross payable units.

    Science.gov (United States)

    2010-01-01

    ... payments (APP), and base production payments (BPP). Repayment rates shall be based on previous payment... 50 gallons of net production increase. (2) For BPP, which will be made on production not eligible for... biodiesel production gross payable units. (3) Adding the APP and BPP to determine biodiesel gross payable...

  18. 46 CFR 282.20 - Amount of subsidy payable.

    Science.gov (United States)

    2010-10-01

    ... Rates. Daily ODS rates shall be used to quantify the amount of ODS payable. The daily ODS rate... items is the daily amount of ODS payable for approved vessel operating days, excluding reduced crew... the daily wage ODS rate to conform to the complement remaining on the vessel. The man-day reduction...

  19. Traditional Market Accounting: Management or Financial Accounting?

    OpenAIRE

    Wiyarni, Wiyarni

    2017-01-01

    The purpose of this study is to explore the area of accounting in traditional market. There are two areas of accounting: management and financial accounting. Some of traditional market traders have prepared financial notes, whereas some of them do not. Their financial notes usually consist of receivables, payables, customer orders, inventories, sales and cost price, and salary expenses. The purpose of these financial notes is usually for decision making. It is very rare for the traditional ma...

  20. 20 CFR 225.44 - When a cost-of-living increase is payable.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false When a cost-of-living increase is payable... RETIREMENT ACT PRIMARY INSURANCE AMOUNT DETERMINATIONS Cost-of-Living Increases § 225.44 When a cost-of-living increase is payable. A cost-of-living increase is payable beginning with December of the year for...

  1. 76 FR 80407 - Notice of a Change in Status of the Payable Periods in the Emergency Unemployment Compensation...

    Science.gov (United States)

    2011-12-23

    ... Payable Periods in the Emergency Unemployment Compensation 2008 (EUC08) Program for Texas AGENCY... Four of Emergency Unemployment Compensation 2008 (EUC08) for weeks of unemployment beginning December... claiming benefits in high unemployment states. The Department of Labor produces a trigger notice indicating...

  2. 32 CFR 842.78 - Claims payable.

    Science.gov (United States)

    2010-07-01

    ... costs of reasonable medical, hospital, and burial expenses actually incurred and not otherwise furnished... vehicle at any place or other government property on a government installation, and (d) Is not payable...

  3. 76 FR 73685 - Notice of a Change in Status of the Payable Periods in the Emergency Unemployment Compensation...

    Science.gov (United States)

    2011-11-29

    ... Payable Periods in the Emergency Unemployment Compensation 2008 (EUC08) Program for Indiana, the Virgin... Unemployment Compensation 2008 (EUC08) program for Indiana, the Virgin Islands, West Virginia, and Wyoming... benefits in high unemployment states. The Department of Labor produces a trigger notice indicating which...

  4. 18 CFR 367.4380 - Account 438, Dividends declared-common stock.

    Science.gov (United States)

    2010-04-01

    ... GAS ACT Retained Earnings Accounts § 367.4380 Account 438, Dividends declared—common stock. (a) This account must include amounts declared payable out of retained earnings as dividends on actually...

  5. 18 CFR 367.4370 - Account 437, Dividends declared-preferred stock.

    Science.gov (United States)

    2010-04-01

    ... NATURAL GAS ACT Retained Earnings Accounts § 367.4370 Account 437, Dividends declared—preferred stock. (a) This account must include amounts declared payable out of retained earnings as dividends on actually...

  6. 12 CFR 204.133 - Multiple savings deposits treated as a transaction account.

    Science.gov (United States)

    2010-01-01

    ... card, or similar order drawn by the depositor and payable to third parties. If more than six transfers... separate account numbers or are subsidiary accounts of a master deposit account. Multiple savings accounts...

  7. 18 CFR 367.9240 - Account 924, Property insurance.

    Science.gov (United States)

    2010-04-01

    ...) Recoveries from insurance companies or others for property damages must be credited to the account charged.... Any dividends distributed by mutual insurance companies must be credited to the accounts to which the insurance premiums were charged. The following items must be included in this account: (1) Premiums payable...

  8. 32 CFR 750.43 - Claims payable.

    Science.gov (United States)

    2010-07-01

    ... in nature, having little parallel in civilian pursuits, and in which the U.S. Government has... agreement are payable under the MCA, even though legally enforceable against the U.S. Government as contract.... Claims filed under this paragraph may, if in the best interest of the U.S. Government, be referred to and...

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

    Science.gov (United States)

    Garsson, B

    1988-01-01

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

  10. Lean accounting – as a future accounting system

    Directory of Open Access Journals (Sweden)

    M.V. Koryagin

    2017-12-01

    Full Text Available The historical development of lean accounting is researched. The comparison of lean accounting and accounting is carried out. The article determines the lean accounting basic principles, which are the basis for the selection of main ten steps of upgrading to the system of lean accounting: the evaluation of the current situation and the expected development prospects of the enterprise; the development of the principles of implementing lean accounting; the determining the production parameters and methodology of the economic model construction; the organization of lean manufacturing environment and reducing most of the stock; the determining the flow of value creation; the rejection of variable accounting and reverse cancellation of all labor costs and the cost of materials; the rejection of tracking stocks and assign of the costs directly to the costs of sales when occurred; the definition of client-targeted spending; the relationship with suppliers and automation of the accounts payable; the relationship with customers and automation of the payments received.

  11. Change of offices for the FAP Department

    CERN Multimedia

    FAP Department

    2016-01-01

    The FAP Department would like to inform personnel that, due to office renovation work, a number of FAP services currently located on the third floor of building 4 and on the first floor of building 33 will move to temporary offices in building 653 as from late June.   The following services will be relocated to: Accounting services (J. Robinson): FAP-ACC-AP – Accounts Payable, to bldg 653-R-008 – C. Marme FAP-ACC-GA – General Accounting, to bldg 653-1-007 – C. Poncet FAP-ACC-PA – Salary Office, to bldg 653-R-011 – S. Baudat FAP-ACC-PA – Claims, to bldg 653-R-007 – S. Baudat   And the section FAP-TPR-MI - Monitoring and reporting (L. Lockwood) will be located in the office 653-1-016.   The removals will take place from Thursday 30 June until Tuesday 5 July 2016 inclusive and during this period, telephone and e-mail contact may be disrupted. Temporary office number...

  12. IMPROVEMENT WAYS OF ACCOUNTING AND INTERNAL AUDIT OF ENTERPRISE RECEIVABLES

    Directory of Open Access Journals (Sweden)

    V. D. Zelikman

    2014-06-01

    Full Text Available Purpose. Determination and substantiation of ways to improve accounting and internal audit of receivables at the enterprises. Methodology.The basic principles and ways for improvement of accounting and internal audit systems that should help Ukrainian enterprises to optimize receivables are considered. Findings. It is proved that the receivables optimization is possible on the basis of improving its accounting and internal audit. The basic ways for improvement of accounting and internal audit of receivable are determined. They are: improvement of normative coverage of receivables at the enterprises; providing further harmonization of financial and tax accounting in the part of formation of the doubtful debt receivables, accounting of bad and doubtful receivables and etc. The formation of department for internal audit to control the doubtful and bad debts; providing the timely control of the receivables and payables ratio; determination and support of the optimal value of the receivables at the enterprises. Originality. Improvement of accounting and internal audit of receivables at the enterprises by the way of development of internal audit system and optimization of the receivables size. Practical value. The proposed recommendations will improve the accounting and internal audit system of receivables at the enterprises of Ukraine.

  13. 26 CFR 1.673(b)-1 - Income payable to charitable beneficiaries before amendment by Tax Reform Act of 1969).

    Science.gov (United States)

    2010-04-01

    ... irrevocably payable to University A for 1 year and then to University B for the next year; or if income of a... trust income payable to University C for the first 3 years because of the application of section 673(b... returned to G within 10 years, G would not be taxable under section 673 on income payable to University C...

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

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1999-02-01

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

  15. 32 CFR 37.1105 - What additional duties do I have as the administrator of a TIA with advance payments or payable...

    Science.gov (United States)

    2010-07-01

    ... administrator of a TIA with advance payments or payable milestones? 37.1105 Section 37.1105 National Defense... administrator of a TIA with advance payments or payable milestones? Your additional post-award responsibilities as an administrative agreements officer for an expenditure-based TIA with advance payments or payable...

  16. 5 CFR 531.221 - Maximum payable rate rule.

    Science.gov (United States)

    2010-01-01

    ... before the reassignment. (ii) If the rate resulting from the geographic conversion under paragraph (c)(2... previous rate (i.e., the former special rate after the geographic conversion) with the rates on the current... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Maximum payable rate rule. 531.221...

  17. 20 CFR 341.2 - Sum or damages paid or payable.

    Science.gov (United States)

    2010-04-01

    ...-Fault” personal-injury protection benefits or any other benefits paid under a health, sickness, accident... INSURANCE ACT STATUTORY LIEN WHERE SICKNESS BENEFITS PAID § 341.2 Sum or damages paid or payable. (a) The...

  18. 18 CFR 367.103 - Accounts 409.1, 409.2, and 409.3, Income taxes.

    Science.gov (United States)

    2010-04-01

    ... amounts of taxes become known, the current tax accruals must be adjusted by charges or credits to these accounts, so that these accounts include the actual taxes payable by the service company. (b) The accruals... must be charged to account 431, Other interest expense (§ 367.4310). (d) Interest on tax refunds or...

  19. 22 CFR 23.5 - Claims for settlement by Department of State or General Accounting Office.

    Science.gov (United States)

    2010-04-01

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

  20. 14 CFR 158.53 - Collection compensation.

    Science.gov (United States)

    2010-01-01

    ...) Reservations costs; (v) Passenger service costs; (vi) Revenue accounting, data entry, accounts payable, tax, and legal fees; (vii) Corporate property department costs; (viii) Training for reservations agents...

  1. Department of Defense Agency Financial Report for FY 2010

    Science.gov (United States)

    2010-11-15

    and upgrades, or to calculate depreciation . DOD acknowledged that it did not meet U.S. GAAP for the financial reporting of personal property, and...and accounts payable, do not comply with Generally Accepted Accounting Principles ( GAAP ) because they are dependent on the noncompliant legacy...principles generally accepted in the United States of America (U.S. GAAP ) and that DOD financial management and feeder systems were unable to adequately

  2. United States Department of Education: Annual Accountability Report, Fiscal Year 1995.

    Science.gov (United States)

    Department of Education, Washington, DC.

    Fiscal year 1995 marks the first year during which an independent audit was conducted of the U.S. Department of Education's financial statements. This first annual accountability report describes the department's history, current mission, priorities, and progress. It highlights the department's program and fiscal accomplishments and describes…

  3. 20 CFR 30.626 - How will OWCP coordinate compensation payable under Part E of EEOICPA with benefits from state...

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false How will OWCP coordinate compensation payable... Benefits with State Workers' Compensation Benefits § 30.626 How will OWCP coordinate compensation payable under Part E of EEOICPA with benefits from state workers' compensation programs? (a) OWCP will reduce...

  4. Department of Defense Performance and Accountability Report, Fiscal Year 2006

    Science.gov (United States)

    2006-11-15

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

  5. 20 CFR 404.1360 - Veterans Administration pension or compensation payable.

    Science.gov (United States)

    2010-04-01

    ... Uniformed Services Effect of Other Benefits on Payment of Social Security Benefits and Payments § 404.1360... compensation payable. 404.1360 Section 404.1360 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD... lump-sum death payment based on the death of the World War II veteran without using the wage credits...

  6. 75 FR 20299 - Garnishment of Accounts Containing Federal Benefit Payments

    Science.gov (United States)

    2010-04-19

    ... example, Section 207 of the Social Security Act provides that moneys paid or payable as Old-Age, Survivors... Security beneficiary married couples or nonmarried persons age 65 or older reported receiving 90 percent or... couples or nonmarried persons age 65 or older.\\5\\ If their accounts are frozen, these individuals may find...

  7. Sandia National Laboratories: 100 Resilient Cities

    Science.gov (United States)

    Suppliers iSupplier Account Accounts Payable Contract Information Construction & Facilities Contract front of monitors Emergency Response Cognitive testing Psychological/ Cognitive Effects The Rockefeller , Inc., for the U.S. Department of Energy's National Nuclear Security Administration under contract DE

  8. 26 CFR 1.101-1 - Exclusion from gross income of proceeds of life insurance contracts payable by reason of death.

    Science.gov (United States)

    2010-04-01

    ... the son of A and B. C receives the proceeds of $1,000 upon the death of A. The amount which C can... insurance contracts payable by reason of death. 1.101-1 Section 1.101-1 Internal Revenue INTERNAL REVENUE... contracts payable by reason of death. (a)(1) In general. Section 101(a)(1) states the general rule that the...

  9. 20 CFR 30.902 - How will OWCP calculate the amount of the award of impairment benefits that is payable under Part E?

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false How will OWCP calculate the amount of the award of impairment benefits that is payable under Part E? 30.902 Section 30.902 Employees' Benefits... § 30.902 How will OWCP calculate the amount of the award of impairment benefits that is payable under...

  10. Annual Percentage Rate and Annual Effective Rate: Resolving Confusion in Intermediate Accounting Textbooks

    Science.gov (United States)

    Vicknair, David; Wright, Jeffrey

    2015-01-01

    Evidence of confusion in intermediate accounting textbooks regarding the annual percentage rate (APR) and annual effective rate (AER) is presented. The APR and AER are briefly discussed in the context of a note payable and correct formulas for computing each is provided. Representative examples of the types of confusion that we found is presented…

  11. New types of organizational structures of accounting departments and their development

    OpenAIRE

    Шигун, Марія Михайлівна

    2015-01-01

    Development directions of new types of organizational structures of accounting departments, emergence of which has been caused by present-day conditions of keeping economics relationships, have been researched, as well as peculiarity of complex hierarchical and adaptive structures has been disclosed.

  12. 76 FR 13304 - Benefits Payable in Terminated Single-Employer Plans; Limitations on Guaranteed Benefits

    Science.gov (United States)

    2011-03-11

    ... Taxation Staff specifies that UCEBs include benefits payable with respect to ``facility shutdowns or reductions in workforce.'' Joint Committee on Taxation, Technical Explanation of H.R. 4, the ``Pension... event, plan sponsors typically did not make contributions to provide for advance funding of such...

  13. 41 CFR 301-75.102 - What pre-employment interview travel expenses are not payable?

    Science.gov (United States)

    2010-07-01

    ... interview travel expenses are not payable? 301-75.102 Section 301-75.102 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES AGENCY RESPONSIBILITIES 75-PRE-EMPLOYMENT INTERVIEW TRAVEL Travel Expenses § 301-75.102 What pre-employment interview travel...

  14. CONSTRUCTING ACCOUNTING UNCERTAINITY ESTIMATES VARIABLE

    Directory of Open Access Journals (Sweden)

    Nino Serdarevic

    2012-10-01

    Full Text Available This paper presents research results on the BIH firms’ financial reporting quality, utilizing empirical relation between accounting conservatism, generated in created critical accounting policy choices, and management abilities in estimates and prediction power of domicile private sector accounting. Primary research is conducted based on firms’ financial statements, constructing CAPCBIH (Critical Accounting Policy Choices relevant in B&H variable that presents particular internal control system and risk assessment; and that influences financial reporting positions in accordance with specific business environment. I argue that firms’ management possesses no relevant capacity to determine risks and true consumption of economic benefits, leading to creation of hidden reserves in inventories and accounts payable; and latent losses for bad debt and assets revaluations. I draw special attention to recent IFRS convergences to US GAAP, especially in harmonizing with FAS 130 Reporting comprehensive income (in revised IAS 1 and FAS 157 Fair value measurement. CAPCBIH variable, resulted in very poor performance, presents considerable lack of recognizing environment specifics. Furthermore, I underline the importance of revised ISAE and re-enforced role of auditors in assessing relevance of management estimates.

  15. Should Accountancy Schools and Departments Adopt Theory Z for Their Faculties?

    Science.gov (United States)

    Rayburn, L. Gayle

    1990-01-01

    A study to determine if there are features within Japanese organizations that could be adapted to improve organization and working relations of schools of accountancy found university departments could not function with the job rotation found in Japanese organizations. However, there are other aspects of Theory Z management that could be adopted…

  16. U.S. Department of Education FY 2003 Performance and Accountability Report.

    Science.gov (United States)

    Department of Education, Washington, DC.

    This is a report on the progress of the U.S. Department of Education's accounting systems and management controls. Sections include: (1) Management's Discussion and Analysis; (2) Performance Details; (3) Financial Details; and (4) Other Statutorily Required Reports. Five appendixes are included along with a glossary of terms and a list of figures.…

  17. 77 FR 74353 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

    Science.gov (United States)

    2012-12-14

    ... regulation will be 0.75 percent for the period during which a benefit is in pay status and 4.00 percent... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Part 4022 Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits AGENCY: Pension Benefit Guaranty Corporation...

  18. ACCOUNTING INFORMATION BETWEEN ECONOMIC DECISION AND FISCAL MANAGEMENT IN THE ENTERPRISE LEVEL

    Directory of Open Access Journals (Sweden)

    HOLT GHEORGHE

    2016-08-01

    Full Text Available Anchored in reflecting reality, as secular science and practice, accounting has demonstrated continuously opening towards progress and social involvement. The information provided by operators underlie the economic and political decision of a wide range of users. The variety of funding determines the specific behavior of the company. In an economic environment with largely financing through bank loans, companies and their creditors directs its decision in particular on collateral, receivables and payables at a time. In an environment with its own financing, the interests of users of accounting information is moving mainly on growth equity, results and cash holdings.

  19. Tax Planning Implementation on Income Tax, Article 23 as A Legal Effort To Minimize Tax Expense Payable

    Directory of Open Access Journals (Sweden)

    Achmad Daengs GS

    2017-03-01

    Full Text Available An effort to minimize tax burden can be done in various ways start from inside the scope of taxation regulation to violate the taxation regulation. This research focuses on related Laws with the efforts to minimize Income tax. In general tax planning referred to engineered the business process and tax payer transaction. The aim is tax payable in minimal number but under taxation regulation scope. The outline of this study focus on planning effort of Tax Income Article 23 to minimize tax expense payable run in PT. TRIPERKASA AMININDAH Surabaya. Tax planning that done in this company refer to provision  in accordance with  Directorate General of Tax Decision Number : Kep-305/PJ/2001 on the estimates of nett income. Tax planning had done by this company in addition to refer the regulation also based on the condition of this company which experiencing poor performance. Then the aim that will be reached from that tax planning to reach minimal expense over the Income Tax Article 23 it can be done with gross up method. From the analysis result on the alternative it can draw a conclusion that PT. TRIPERKASA AMININDAH  Surabaya  has made adjustments on the regulation above, calculation of Income Tax Article 23 with gross up method in fact be able to saving the tax then suitable with the tax planning aim that is effort to minimize tax expense payable.

  20. Five-Factor Personality Scale on Career Choice Regarding Accounting Profession: A Study About Business Department Students

    Directory of Open Access Journals (Sweden)

    Şuayyip Doğuş DEMİRCİ

    2015-01-01

    Full Text Available Accounting profession emerges as an important career choice for students of business administration department. By this study, the role of personality traits and some other factors on career choices regarding accountancy profession of 3rd and 4th degree undergraduate students of Business Department at the stage of discovering their careers was tried to be determined. For this purpose, survey as one of data collection techniques was applied and quantitative research methods have been utilized. In order to identify the personality traits of participants, five-factor personality scale was used. As a result of conducted statistical analysis, there were found significant differences in career choices regarding accountancy profession according to average monthly income of family, grade point average, whether having knowledge about profession, whether being interested in accounting courses of individual and responsibility dimension of personality.

  1. 75 FR 67770 - Sara Lee Corporation Including On-Site Leased Workers From EDS, Hewitt Packard, Sapphire...

    Science.gov (United States)

    2010-11-03

    ..., Deductions, Collections, Call Center, Information Technology, Accounts Payable, General Accounts, Financial... this certification to include workers providing shared financial and information technology services at..., Deductions, Collections, Call Center, Information Technology, Accounts Payable, General Accounts, Financial...

  2. 75 FR 65566 - Revised Regulations Concerning Section 403(b) Tax-Sheltered Annuity Contracts; Correction

    Science.gov (United States)

    2010-10-26

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9340] RIN 1545-BB64 Revised Regulations Concerning Section 403(b) Tax-Sheltered Annuity Contracts; Correction AGENCY: Internal Revenue... additional rules relating to annuities payable from a retirement income account. * * * * * 0 Par. 4. Section...

  3. Present Situation of Field Training for the Students of Accounting in Saudi Universities: A Field Study on Female Students of the Accounting Department – Princess Nora University

    Directory of Open Access Journals (Sweden)

    Mhasen Ali Khalil Alhaj

    2017-12-01

    Full Text Available This study aimed to explore the present situation of field training for the students of the accounting education in Saudi Universities, so as to raise its level and make the best use of it to gain practical experience and professional skills in accounting and other relevant field skills. To achieve this, a field study was conducted on trainee students of the Accounting Department – Princess Nourah University. To collect data for the study, a questionnaire consisting of two parts was used and distributed to groups of female students who were selected through the stratified random method. The sample represented students who were expected to graduate from the department, and who were registered in the Field Training Program. The sample involved students from different three academic levels, and various training days. The results showed statistically significant differences at (α =0.05 in the type of training for building accounting knowledge and skills of the students in the accounting department. This is attributed to the different training institutions. The results also revealed that writing graduation research simultaneously with the training program, whose allotted time is inadequate, would reduce the chance of gaining the desired experiences of field training. It was also clear that discontinuous training would hinder the students from getting the appropriate training opportunities, and that conducting training during the summer semester seemed sufficient and appropriate. Keywords: Accounting education, Field training.

  4. Accounting Department Chairpersons' Perceptions of Business School Performance Using a Market Orientation Model

    Science.gov (United States)

    Webster, Robert L.; Hammond, Kevin L.; Rothwell, James C.

    2013-01-01

    This manuscript is part of a stream of continuing research examining market orientation within higher education and its potential impact on organizational performance. The organizations researched are business schools and the data collected came from chairpersons of accounting departments of AACSB member business schools. We use a reworded Narver…

  5. Effect of Treasury Single Accounts (Tsa on the Performance of Ministries, Departments and Agencies (Mda in Nigeria

    Directory of Open Access Journals (Sweden)

    Nkechi T. Ofor

    2017-11-01

    Full Text Available Purpose of the article: The policy on the Treasury Single Account (TSA was institutionalized to hedge financial loopholes, promote transparency and prevent mismanagement of government’s revenue by unifying all accounts of the government and preventing mismanagement of revenues by those agencies that generate revenue. This study however, examines the effect of the TSA policy on the performances of federal government MDAs in Nigeria. Methodology/methods: The study relied basically on primary data which was obtained through questionnaire designed and administered to 75 respondents drawn from the federal government ministries, departments, agencies and parastatals (MDA within Anambra metropolis in the eastern part of Nigeria. Analysis was based on the Wilcoxon sign test. Scientific aim: This study aims to empirically establish through available statistics the effect of implementing TSA on the performance of government ministries, departments and agencies in Nigeria. Findings: The result of this research indicate that the institutionalization of TSA has significantly affected and improved the performance of federal government MDAs at 5% level of significance which goes further to confirm that treasury single account is capable of blocking financial loopholes in revenue generation and promoting transparency and accountability. Conclusion: The study concludes by recommending that since the adoption of TSA has significantly improved the performance of federal government ministries, departments and agencies (MDAs in Nigeria, government should enforce the adoption of TSA and ensure that it is mandatory for all MDAs and parastatals in the country.

  6. Assessment of the Accounting and Joint Accounting/Computer Information Systems Programs.

    Science.gov (United States)

    Appiah, John; Cernigliaro, James; Davis, Jeffrey; Gordon, Millicent; Richards, Yves; Santamaria, Fernando; Siegel, Annette; Lytle, Namy; Wharton, Patrick

    This document presents City University of New York LaGuardia Community College's Department of Accounting and Managerial Studies assessment of its accounting and joint accounting/computer information systems programs report, and includes the following items: (1) description of the mission and goals of the Department of Accounting and Managerial…

  7. Ranking Accounting Authors and Departments in Accounting Education: Different Methodologies--Significantly Different Results

    Science.gov (United States)

    Bernardi, Richard A.; Zamojcin, Kimberly A.; Delande, Taylor L.

    2016-01-01

    This research tests whether Holderness Jr., D. K., Myers, N., Summers, S. L., & Wood, D. A. [(2014). "Accounting education research: Ranking institutions and individual scholars." "Issues in Accounting Education," 29(1), 87-115] accounting-education rankings are sensitive to a change in the set of journals used. It provides…

  8. Method of accounting and approaches to tax optimization of income tax of entities

    Directory of Open Access Journals (Sweden)

    V.V. Sokolovska

    2016-12-01

    Full Text Available The article focuses on the organization and methodology of income tax accounting. It describes the documented operations related to the calculation and payment of income tax and it suggests the standard form of the original document to reduce the time for calculation of tax and facilitation in filling in the tax return. The author describes the accounts system designed for income tax cost accounting, and gives their analytical sections. The article discloses the need of management reports for this tax and suggests to implement the standard form of report for an enterprise for the efficiency of management of revenues, costs, and as a result, income tax. The author singles out the methods of tax optimization of income tax calculation base in the following four areas: the methods related to the fixed assets of the enterprise, inventory, accounts receivable, and the employee's salary. The algorithm of the tax optimization in enterprises is developed. This algorithm, due to the simplicity of its shape, will help management personnel and an accountant of an enterprise to identify possible ways of reducing the amounts payable for income tax under the current legislation.

  9. Department of the Navy Fiscal Year 2014 Annual Financial Report. The Nation’s Total Force: At the Right Place, At the Right Time, All the Time

    Science.gov (United States)

    2014-11-01

    MD OFFICE OF NAVAL RESEARCH Naval science and technology (S&T) delivers new capabilities to the Navy and Marine Corps that ensure continued...purposes, the DON’s actuarial liability for worker’s compensation benefits is developed by the Department of Labor and provide to the DON at the end...FECA actuarial liabilities not due and payable during the current fiscal year Refer to Note 15, Federal Employee and Veteran Benefits, for

  10. 26 CFR 1.402(a)-1 - Taxability of beneficiary under a trust which meets the requirements of section 401(a).

    Science.gov (United States)

    2010-04-01

    ... which an employee is absent from work on account of a personal injury or sickness. See § 1.72-15 for the... applicable to the amounts payable by reason of the death of an employee under a contract providing life... payable” means the balance to the credit of an employee which becomes payable to a distributee on account...

  11. Comparison of time-oriented cost accounting catalogs to control a Departement of Radiology

    International Nuclear Information System (INIS)

    Hacklaender, T.; Mertens, H.; Cramer, B.M.

    2005-01-01

    Purpose: Within a hospital, the radiology department has taken over the role of a cost center. Cost accounting can be applied to analyze the cost for the performance of services. By assigning the expenditures of resources to the service, the cash value can directly be distributed to the costs of equipment, material and rooms. Time-oriented catalogs of services are predefined to calculate the number of the employees for a radiology department. Using our own survey of time data, we examined whether such catalogs correctly represent the time consumed in a radiology department. Only services relevant for the turnover were compared. Materials and Methods: For 96 primary radiological services defined by the score-oriented German fee catalog for physicians (Gebuehrenordnung fuer Aerzte), a ranking list was made for the annual procedures in descending frequency order. According to the Pareto principle, the 11 services with the highest frequency were chosen and the time consumed for the technical and medical services was collected over a period of 2 months. This survey was compared with the time-oriented catalogs TARMED and EBM 2000plus. Results: The included 11 relevant radiological services represented 80.3% of the annual procedures of our radiology department. When comparing the technical services between the time-oriented catalogs and our own survey, TARMED gives a better description of the time consumed in 7 of the 11 services and EMB 2000plus in 3 services. When comparing the medical services, TARMED gives a better description of the time consumed in 6 of the 11 services and EBM 2000plus in 4 services. When averaging all the radiological services, TARMED overestimates the current number of physicians necessary for primary reading by a factor of 10.0% and EBM 2000plus by a factor of 2.6%. Conclusion: As to the time spent on performing the relevant radiological services. TARMED is slightly superior to describe the radiology department of a hospital than EBM 2000plus

  12. Financial incentives and accountability for integrated medical care in Department of Veterans Affairs mental health programs.

    Science.gov (United States)

    Kilbourne, Amy M; Greenwald, Devra E; Hermann, Richard C; Charns, Martin P; McCarthy, John F; Yano, Elizabeth M

    2010-01-01

    This study assessed the extent to which mental health leaders perceive their programs as being primarily accountable for monitoring general medical conditions among patients with serious mental illness, and it assessed associations with modifiable health system factors. As part of the Department of Veterans Affairs (VA) 2007 national Mental Health Program Survey, 108 mental health program directors were queried regarding program characteristics. Perceived accountability was defined as whether their providers, as opposed to external general medical providers, were primarily responsible for specific clinical tasks related to serious mental illness treatment or high-risk behaviors. Multivariable logistic regression was used to determine whether financial incentives or other system factors were associated with accountability. Thirty-six percent of programs reported primary accountability for monitoring diabetes and cardiovascular risk after prescription of second-generation antipsychotics, 10% for hepatitis C screening, and 17% for obesity screening and weight management. In addition, 18% and 27% of program leaders, respectively, received financial bonuses for high performance for screening for risk of diabetes and cardiovascular disease and for alcohol misuse. Financial bonuses for diabetes and cardiovascular screening were associated with primary accountability for such screening (odds ratio=5.01, pFinancial incentives to improve quality performance may promote accountability in monitoring diabetes and cardiovascular risk assessment within mental health programs. Integrated care strategies (co-location) might be needed to promote management of high-risk behaviors among patients with serious mental illness.

  13. 20 CFR 726.110 - Filing of agreement and undertaking.

    Science.gov (United States)

    2010-04-01

    ... other expenses and any accrued penalties imposed by law as the Office may find to be due and payable. (b... payable on account of total disability or death of any of its employee-miners; (2) To furnish medical...

  14. 5 CFR Appendix A to Subpart F of... - List of Events for Which Inclusion of NAFI Service May Affect the Rate of Annuity Payable

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false List of Events for Which Inclusion of... of Part 847—List of Events for Which Inclusion of NAFI Service May Affect the Rate of Annuity Payable... of annuity. CSRS disability retirement Commencing date of annuity. 1 FERS disability retirement First...

  15. Business Process Re-Engineering Applied to the Air Force Institute of Technology Office of the Registrar, Records Management.

    Science.gov (United States)

    1994-12-01

    and create new ones. An example of this can be seen in the following case study involving the Ford Motor Company (Hammer, 1993:39-41). In the early...executives had an opportunity to observe the operations of Mazda’s accounts payable department. Although Mazda is a smaller organization, the Ford...to reconsider their selection of redesign methodology. Mazda recognized the compelling need to totally restructure the way they did business and

  16. 13 CFR 107.750 - Conditions for financing a change of ownership of a Small Business.

    Science.gov (United States)

    2010-01-01

    ... (corporation), contributed capital (partnership), or membership interests (limited liability company). ..., including contingent liabilities, but excluding accounts payable, operating leases, letters of credit, subordinated notes payable to the seller, any other liabilities approved for exclusion by SBA and short-term...

  17. The role of marketing accountability at the marketing and research and development departments' integration and the new product success

    NARCIS (Netherlands)

    Acar, O.A.; Karaosmanoglu, E.; Nijssen, E.J.

    2009-01-01

    Marketing accountability is accepted as an important issue in various studies due to the current business working atmosphere, in which proof of contribution is demanded. At the same time, the integration between Marketing and Research&Development (R&D) departments is stated as crucial for

  18. Computerised Accounting Software; A Curriculum That Enhances an Accounting Programme

    Science.gov (United States)

    Machera, Robert P.; Machera, Precious C.

    2017-01-01

    There has been an outcry in commerce and industry about students who fail to perform in the accounting department due to lack of "practical accounting skills". It is from this background that the researchers were motivated to investigate the impact of a Computerised Accounting Software Curriculum that enhances an Accounting Programme. At…

  19. Análise comparativa do controle interno no contas a receber e a pagar nas empresas Beta Ltda e Alfa Ltda = A comparative internal control analysis of receivable and payable accounts in Beta and Alfa Ltd Companies

    Directory of Open Access Journals (Sweden)

    Cleyton de Oliveira Ritta

    2010-07-01

    Full Text Available A necessidade constante de um excelente desempenho empresarial leva à busca da qualidade e confiabilidade da informação para o auxílio na tomada de decisão. Neste contexto, a auditoria contábil tem um papel importante na análise das práticas administrativas adotadas pelas entidades. Desse modo, o objetivo deste artigo é comparar a estruturação dos controles internos no contas a receber e a pagar nas empresas Beta Ltda, a qual não contrata serviços de auditoria externa, e Alfa Ltda, que os contrata. Este estudo caracteriza-se como de caso comparativo de caráter descritivo por meio de questionário e entrevista. Os resultados apontam que a empresa Alfa Ltda tem melhores níveis de controle interno e, consequentemente, está menos exposta a erros e fraudes. Desse modo, entende-se que os seviços de auditoria atuam como um instrumento de auxílio para minimização dos riscos operacionais e servem de alerta aos gestores quanto à eficiência das transações. Contudo, percebe-se que a qualidade dos controles internos nas organizações depende diretamente da utilização de procedimentos de monitoramento.The constant need for excellent business performance triggers the quest for information quality and reliability to help in decision making. Considering this context, accounting auditing plays an important role in the analysis of administrative practices adopted by entities. Thus, the objective of this article is to compare the structure of the internal controls for receivable and payable accounts in Beta Ltd companies, which do not contract external auditing services, and Alfa Ltd, which does. This study is a descriptive comparative case study, carried out through questionnaire and interview. The results have showed that Alfa Ltd has better internal control levels and consequently is less exposed to errors and fraud. This way, auditing services are seen as auxiliary instruments to minimize operational risks and serve to alert

  20. Cash Accountability in the Department of Defense, Supply Department Imprest Fund, Naval Air Station, Norfolk, Virginia

    National Research Council Canada - National Science Library

    Mckinney, Terry

    1994-01-01

    Our objectives were to verify the accountability for cash and related assets and to evaluate the adequacy of procedures used to determine the accuracy of records used to support cash accountability...

  1. 33 CFR 173.85 - Fees levied by the Coast Guard.

    Science.gov (United States)

    2010-07-01

    .... 173.85 Section 173.85 Navigation and Navigable Waters COAST GUARD, DEPARTMENT OF HOMELAND SECURITY (CONTINUED) BOATING SAFETY VESSEL NUMBERING AND CASUALTY AND ACCIDENT REPORTING Issue of Certificate of.... (b) Fees are payable by check or money-order made payable to the “U.S. Coast Guard”; by major credit...

  2. Delphi Accounts Receivable Module -

    Data.gov (United States)

    Department of Transportation — Delphi accounts receivable module contains the following data elements, but are not limited to customer information, cash receipts, line of accounting details, bill...

  3. 固定资产会计准则与税法差异研究%Study on the Difference of Fixed Assets between Accounting Standards and Taxation

    Institute of Scientific and Technical Information of China (English)

    曹越; 刘金; 罗腾

    2011-01-01

    The difference of develop goals and principles between accounting standards and taxation results in many differences when companies process the accounting transactions and tax treatment on the fixed asset. By comparing, we know that the differences are mainly in these aspects: the recognition, initial measurement, subsequent measurement and disposal etc. It affects the calculation about taxable income and tax payable, and increases companies' financial workload and the difficnlty of monitoring of tax department. We suggest that based on the respect for difference, strengthening the co- ordination of accounting standards and taxation, and improving the effectiveness and efficiency of accounting and tax ad- ministration are the top priority.%企业会计准则与税法制定目标与原则的不同导致固定资产会计与税务处理存在诸多差异。这种差异主要表现在固定资产确认、初始计量、后续计量以及处置等方面,并影响企业应纳税所得额和应交所得税的计算,增加企业的财务工作量和税务部门的税务监管难度。建议在尊重差异的基础上,加强会计准则与税法的协调,提高会计处理与税收征管工作的效果和效率。

  4. Analisis Perhitungan Pajak Pertambahan Nilai dan Pelaporannya pada PT. Sawah Besar Farma Cabang Palembang.

    OpenAIRE

    Tampubolon, Yessi Adriani

    2011-01-01

    Value Added tax is one that is collected and imposed on ceding of taxable goods and service. The tax is collected through tax invoice. The variance between incoming and outcoming tax is payable value added tax and paid to the state. The calculation of payable tax that must be paid by organization should comply with tax regulation, and accounting statement must be based on Financial Accounting Standard, thus in general there is varience between determination of income and burden according to a...

  5. Supply chain finance and its accounting treatment : reclassification of trade payables and it's implications for the professional field

    NARCIS (Netherlands)

    Bauke Feenstra; Anne Rikst Engbers; Michiel Steeman

    2017-01-01

    In the modern Supply Chain Finance landscape, Reverse Factoring is one of the most consolidated business model for working capital financing. However, accounting treatment of Reverse Factoring might affect the balance sheet of large corporate, with disruptive consequences for the programme as a

  6. FROM TRADITIONAL ACCOUNTING TO KNOWLEDGE BASED ACCOUNTING ORGANIZATIONS

    Directory of Open Access Journals (Sweden)

    NICOLETA RADNEANTU

    2010-01-01

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

  7. 76 FR 56793 - Notice of Realty Action: Competitive, Sealed-Bid Sale of Public Lands in Clark County, NV

    Science.gov (United States)

    2011-09-14

    ...-89137; 11-08807; MO 4500022283; TAS: 14X5232] Notice of Realty Action: Competitive, Sealed-Bid Sale of... money order, bank draft, or cashier's check made payable in U.S. dollars to the ``Department of the... of a certified check, U.S. postal money order, bank draft, or cashier's check made payable in U.S...

  8. 77 FR 67021 - Notice of Realty Action: Competitive Sealed-Bid Sale of Public Land in Clark County, NV

    Science.gov (United States)

    2012-11-08

    ...; 12-08807; MO 4500036691; TAS: 14X5232] Notice of Realty Action: Competitive Sealed-Bid Sale of Public.... postal money order, bank draft, or cashier's check, and made payable in U.S. dollars to ``Department of... the form of a certified check, U.S. postal money order, bank draft or cashier's check made payable in...

  9. History and meaning of the Accounting Olympics. First Accounting Olympics held by the Accounting department of the University of Economics - Varna

    Directory of Open Access Journals (Sweden)

    Plamena Nedyalkova

    2017-03-01

    Full Text Available The main purpose of this paper is to show the significance of the accounting Olympics for high school students. They can be use not only to test the level in which the students have mastered the accounting knowledge but as well to ensure they’re much more smooth transition from the high school to the university.

  10. ACCOUNTING INFORMATION INTEGRATION TROUGH AN ENTERPRISE PORTAL

    Directory of Open Access Journals (Sweden)

    Gianina RIZESCU

    2014-06-01

    Full Text Available If companies are lacking integrated enterprise software applications, or they simply do not use them on a large scale, accounting departments have to face lots of difficulties, concerning both the inflexibility in achieving good results and the limited possibility of communicating these results. Thus, most times, accounting departments are limited to generating predefined reports provided by a software application and the most they can do is export these reports into Microsoft Excel. Another cause which leads to late obtaining and publishing of accounting information is the lack of data from other departments and their corresponding software applications. That is why, in many enterprises, accounting data becomes irrelevant for the users. The main goal of this article is to show how accounting can benefit from an integrated software solution, namely an enterprise portal.

  11. Supplementary contribution for spouses and registered partners payable to the health insurance scheme

    CERN Multimedia

    HR Department

    2009-01-01

    Staff members, fellows and pensioners are reminded that they must notify CERN of any change in their marital status and any change in the income or health insurance cover of their spouse or registered partner, in writing and within 30 calendar days of the change, in accordance with Articles III 6.01 to 6.03 of the Rules of the CERN Health Insurance Scheme (CHIS). Such changes may affect the conditions of the spouse or registered partner’s membership of the CHIS or the payment of the supplementary contribution to the CHIS. For more information see: http://cern.ch/chis/contribsupp.asp From 1.1.2009 onwards, the following indexed monthly supplementary contributions, expressed in Swiss francs, are payable for the various monthly income brackets: •\tmore than 2’500 CHF and up to 4’250 CHF: 134.- •\tmore than 4’250 CHF and up to 7’500 CHF: 234.- •\tmore than 7’500 CHF and up to 10’000 CHF: 369.- •\tmore than 10’000 CHF: 485.- It is in the member of...

  12. Sandia National Laboratories: 100 Resilient Cities: Sandia Challenge:

    Science.gov (United States)

    Suppliers iSupplier Account Accounts Payable Contract Information Construction & Facilities Contract Medical Transportation Food Emergency Response Economy Psychological / Cognitive Effects News - 100 Security Administration under contract DE-NA-0003525.

  13. 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...

  14. Department of Energy Nuclear Material Protection, Control, and Accounting Program at the Mangyshlak Atomic Energy Complex, Aktau, Republic of Kazakhstan

    International Nuclear Information System (INIS)

    Case, R.; Berry, R.B.; Eras, A.

    1998-01-01

    As part of the Cooperative Threat Reduction Nuclear Material Protection, Control, and Accounting (MPC and A) Program, the US Department of Energy and Mangyshlak Atomic Energy Complex (MAEC), Aktau, Republic of Kazakstan have cooperated to enhance existing MAEC MPC and A features at the BN-350 liquid-metal fast-breeder reactor. This paper describes the methodology of the enhancement activities and provides representative examples of the MPC and A augmentation implemented at the MAEC

  15. 46 CFR 403.110 - Accounting entities.

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Accounting entities. 403.110 Section 403.110 Shipping COAST GUARD (GREAT LAKES PILOTAGE), DEPARTMENT OF HOMELAND SECURITY GREAT LAKES PILOTAGE UNIFORM ACCOUNTING SYSTEM General § 403.110 Accounting entities. Each Association shall be a separate accounting...

  16. 25 CFR 115.801 - How often will a tribe receive information about its trust account(s)?

    Science.gov (United States)

    2010-04-01

    ... a tribe receive information about its trust account(s)? The OTFM is required to provide each tribe... 25 Indians 1 2010-04-01 2010-04-01 false How often will a tribe receive information about its trust account(s)? 115.801 Section 115.801 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR...

  17. 32 CFR 644.412 - Transfer of custody and accountability.

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 4 2010-07-01 2010-07-01 true Transfer of custody and accountability. 644.412 Section 644.412 National Defense Department of Defense (Continued) DEPARTMENT OF THE ARMY (CONTINUED) REAL... Transfer of custody and accountability. The DE will transfer custody and accountability or will coordinate...

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

    Science.gov (United States)

    2016-12-01

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

  19. Sandia National Laboratories: Working with Sandia: Current Suppliers

    Science.gov (United States)

    Defense Systems & Assessments About Defense Systems & Assessments Program Areas Accomplishments Audit Sandia's Economic Impact Licensing & Technology Transfer Browse Technology Portfolios Suppliers iSupplier Account Accounts Payable Contract Information Construction and Facilities Contract Audit

  20. Sandia National Laboratories: Working with Sandia: Contract Audit

    Science.gov (United States)

    Defense Systems & Assessments About Defense Systems & Assessments Program Areas Accomplishments Audit Sandia's Economic Impact Licensing & Technology Transfer Browse Technology Portfolios Audit iSupplier Account Accounts Payable Contract Information Construction and Facilities Contract Audit

  1. 46 CFR 403.115 - Accounting period.

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Accounting period. 403.115 Section 403.115 Shipping COAST GUARD (GREAT LAKES PILOTAGE), DEPARTMENT OF HOMELAND SECURITY GREAT LAKES PILOTAGE UNIFORM ACCOUNTING SYSTEM General § 403.115 Accounting period. Each Association subject to this part shall maintain...

  2. 24 CFR 17.69 - Accounting control.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Accounting control. 17.69 Section... § 17.69 Accounting control. Each office and the Department Claims Officer shall process all claims collections through the appropriate accounting office and report the collection, compromise, suspension and...

  3. 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...

  4. 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...

  5. 49 CFR 371.13 - Accounting.

    Science.gov (United States)

    2010-10-01

    ... 49 Transportation 5 2010-10-01 2010-10-01 false Accounting. 371.13 Section 371.13 Transportation Other Regulations Relating to Transportation (Continued) FEDERAL MOTOR CARRIER SAFETY ADMINISTRATION, DEPARTMENT OF TRANSPORTATION FEDERAL MOTOR CARRIER SAFETY REGULATIONS BROKERS OF PROPERTY § 371.13 Accounting...

  6. Guidelines for School Property Accounting in Colorado, Part II--General Fixed Asset Accounts.

    Science.gov (United States)

    Stiverson, Clare L.

    The second publication of a series of three issued by the Colorado Department of Education is designed as a guide for local school districts in the development of a property accounting system. It defines and classifies groups of accounts whereby financial information, taken from inventory records, may be transcribed into debit and credit entries…

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

    Directory of Open Access Journals (Sweden)

    Oyewo Babajide

    2017-12-01

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

  8. 25 CFR 115.101 - Individual accounts.

    Science.gov (United States)

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Individual accounts. 115.101 Section 115.101 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES TRUST FUNDS FOR TRIBES AND INDIVIDUAL INDIANS IIM Accounts § 115.101 Individual accounts. Except as otherwise provided in this part...

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. THE STRUCTURE AND FUNCTION OF DEPARTMENTS OF MEDICINE.

    Science.gov (United States)

    Landefeld, C Seth

    2016-01-01

    The structure and function of departments of medicine are important for several reasons. First, departments of medicine are the biggest departments in virtually every medical school and in most universities with a medical school, and they are the largest professional units in most academic medical centers. In fact, Petersdorf described them as "the linchpins of medical schools" (1). Departments of medicine account for one-fourth or more of the academic medical enterprise: they include about one-fourth of the faculty of medical school, account for roughly one-fourth of the patient care and clinical revenue of academic medical centers, and their faculty perform a disproportionate share of teaching and research, accounting for up to 45% of National Institutes of Health (NIH) - funded research in some medical schools. Second, the department's ability to fulfill its role and advance its mission depends on its structure and function. Finally, lessons learned from examining the structure and function of departments of medicine may guide other departments and schools of medicine themselves in improving their structure and function. This paper describes the issues that face departments of medicine in 2016. I begin by providing the context for these issues with a definition of a department of medicine, describing briefly the history of departments, and stating their mission.

  18. 14 CFR Section 2 - General Accounting Policies

    Science.gov (United States)

    2010-01-01

    ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false General Accounting Policies Section 2 Section 2 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION... General Accounting Provisions Section 2 General Accounting Policies ...

  19. 19 CFR 4.62 - Accounting for inward cargo.

    Science.gov (United States)

    2010-04-01

    ... 19 Customs Duties 1 2010-04-01 2010-04-01 false Accounting for inward cargo. 4.62 Section 4.62 Customs Duties U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY VESSELS IN FOREIGN AND DOMESTIC TRADES Foreign Clearances § 4.62 Accounting for inward cargo...

  20. Engaging Accounting Students: How to Teach Principles of Accounting in Creative and Exciting Ways

    Science.gov (United States)

    Jaijairam, Paul

    2012-01-01

    Many students in secondary and post-secondary institutions generally have a difficult time grasping the concepts of accounting. This article contends that it is not the subject matter that is dry, but rather the methods in which faculty have traditionally presented accounting fundamentals and principles. Departing from standard lectures and…

  1. Tritium control and accountability instructions

    International Nuclear Information System (INIS)

    Wall, W.R.; Cruz, S.L.

    1985-08-01

    This instruction describes the tritium accountability procedures practiced by the Tritium Research Laboratory, at Sandia National Laboratories, Livermore. The accountability procedures are based upon the Sandia National Laboratories, Livermore, Nuclear Materials Operations Manual, SAND83-8036. The Nuclear Materials Operations Manual describes accountability techniques which are in compliance with the Department of Energy 5630 series Orders, Code of Federal Regulations, and Sandia National Laboratories Instructions

  2. Tritium control and accountability instructions

    International Nuclear Information System (INIS)

    Wall, W.R.

    1981-03-01

    This instruction describes the tritium accountability procedures practiced by the Tritium Research Laboratory, Building 968 at Sandia National Laboratories, Livermore. The accountability procedures are based upon the Sandia National Laboratories, Livermore, Nuclear Materials Operations Manual, SAND78-8018. The Nuclear Materials Operations Manual describes accountability techniques which are in compliance with the Department of Energy Manual, Code of Federal Regulations, and Sandia National Laboratories Instructions

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. 12 CFR 34.87 - Accounting treatment.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Accounting treatment. 34.87 Section 34.87 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY REAL ESTATE LENDING AND APPRAISALS Other Real Estate Owned § 34.87 Accounting treatment. A national bank shall account for OREO, and sales...

  18. An Accounting International Experience Course

    Science.gov (United States)

    Johnson, Leigh Redd; Rudolph, Holly R.; Seay, Robert A.

    2010-01-01

    Accounting students need practical opportunities to personally experience other cultures and international business practices if they are to effectively compete in today's global marketplace. In order to address this need, the Department of Accounting at Murray State University offers an international experience course which includes a short-term…

  19. 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...

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  4. 7 CFR 1767.12 - Accounting system requirements.

    Science.gov (United States)

    2010-01-01

    ... Borrowers, herein, which prescribes accounting principles to be applied to specific factual circumstances... 7 Agriculture 12 2010-01-01 2010-01-01 false Accounting system requirements. 1767.12 Section 1767..., DEPARTMENT OF AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS ELECTRIC BORROWERS Uniform System of...

  5. 12 CFR 708b.302 - Conversion of Insurance (Federal Credit Union).

    Science.gov (United States)

    2010-01-01

    ...): In accordance with federal law at Title 12, United States Code Section 1785(b)(1)(D), I request the... structured in different ways, such as joint accounts, payable-on-death accounts, or IRA accounts, to achieve... accounts without an early withdrawal penalty. (This is an optional sentence. It may be deleted without the...

  6. 12 CFR 220.117 - Exception to 90-day rule in special cash account.

    Science.gov (United States)

    2010-01-01

    ... profit. On Day 8 customer delivered his check for the cost of the purchase to the creditor (member firm... any check or draft drawn on a bank which in the ordinary course of business is payable on presentation...(f), if controlling, would permit the exception to undermine, to some extent, the effectiveness of...

  7. Central Accountability System (CLAS)

    International Nuclear Information System (INIS)

    Hairston, L.A.

    1991-01-01

    The Central Accountability System (CLAS) is a high level accountability system that consolidates data from the site's 39 material balance areas (MBA) for reporting to Westinghouse Savannah River Company (WSRC) management, Department of Energy (DOE) and the Nuclear Materials Management and Safeguards System (NMMSS) in Oak Ridge, TN. Development of the system began in 1989 and became operational in April, 1991. The CLAS system enhances data accuracy and accountability records, resulting in increased productivity and time and cost savings. This paper reports that the system is in compliance with DOE Orders and meets NMMSS reporting requirements. WSRC management is provided with the overall status of the site's nuclear material inventory. CLAS gives WSRC a leading edge in accounting technology and enhances good accounting practices

  8. Basic concepts of materials accounting

    International Nuclear Information System (INIS)

    Markin, J.T.

    1989-01-01

    The importance of accounting for nuclear materials to the efficient, safe, and economical operation of nuclear facilities is introduced, and the following topics are covered: material balance equation; item control areas; material balance uncertainty; decision procedures for materials accounting; conventional and near-real-time accounting; regulatory requirements of the US Department of Energy and the Nuclear Regulatory Commission; and a summary related to the development of a materials accounting system to implement the basic concepts described. The summary includes a section on each of the following: problem definition, system objectives, and system design

  9. 76 FR 66986 - Shawn M. Gallegos, D.D.S., Decision and Order

    Science.gov (United States)

    2011-10-28

    ... introduced documentary evidence. Respondent elected not to testify. After the hearing, both parties filed... credible. Her testimony was internally consistent, corroborated by documentary evidence of record and the... responsibilities such as ``management, payroll * * * accounts receivable and accounts payable, as well as...

  10. 31 CFR 281.8 - Reporting and accounting.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Reporting and accounting. 281.8 Section 281.8 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL... Reporting and accounting. The Treasury Department will maintain a system of central accounting and reporting...

  11. New Valences for the Financial-Accounting System

    Directory of Open Access Journals (Sweden)

    Adrian LUPAŞC

    2009-01-01

    Full Text Available A new approach to a company’s information systems is needed, if wetake into consideration the globalization process of the economy, the intensifiedcompetition, the impose of new qualitative demands or the adjustment to newaccounting standards. The former accountant is about to be replaced by the„professional employee with accounting information”, who knows very wellhow to use the domain technologies. The need for clear, correct and significantinformation has become a must for all the departments of a company and,definitely, this is especially the case for the financial-accounting department,i.e. when we have to come up with solutions for the profitability of thecompany.

  12. 20 CFR 725.513 - Accountability; transfer.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Accountability; transfer. 725.513 Section 725.513 Employees' Benefits EMPLOYMENT STANDARDS ADMINISTRATION, DEPARTMENT OF LABOR FEDERAL COAL MINE... MINE SAFETY AND HEALTH ACT, AS AMENDED Payment of Benefits General Provisions § 725.513 Accountability...

  13. The Accountability Illusion: North Dakota

    Science.gov (United States)

    Thomas B. Fordham Institute, 2009

    2009-01-01

    The intent of the No Child Left Behind (NCLB) Act of 2001 is to hold schools accountable for ensuring that all their students achieve mastery in reading and math, with a particular focus on groups that have traditionally been left behind. Under NCLB, states submit accountability plans to the U.S. Department of Education detailing the rules and…

  14. 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...

  15. 12 CFR 708b.301 - Conversion of insurance (State Chartered Credit Union).

    Science.gov (United States)

    2010-01-01

    ... federal law at Title 12, United States Code Section 1785(b)(1)(D), I request the National Credit Union... $100,000, but accounts may be structured in different ways, such as joint accounts, payable-on-death... federally-insured portion of those accounts without an early withdrawal penalty. (This is an optional...

  16. 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...

  17. 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...

  18. 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...

  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. A betterment levy in Poland and a „fee payable to development” in the Slovak Republic – differences and similarities

    Directory of Open Access Journals (Sweden)

    Karol Król

    2017-06-01

    Full Text Available An attempt to compare two public levies calculated by units of territorial government in order to collect resources for infrastructure investments – a betterment levy in Poland and “a fee payable to development” (in Slovak: poplatek za rozvoj in the Slovak Republic was made in the paper. It was assumed that the pursued research objective will be realized by means of the desk research analysis as well as the descriptive and logical one. Legal acts that govern issues of calculating a betterment levy in Poland and also selected legal acts which are obligatory in the Slovak Republic were subject to the detailed analysis. In conclusion, it was revealed that in spite of the fact that both fees are single levies collected for infrastructure investments, their calculating way as well as legal construction are radically different.

  1. 31 CFR 595.301 - Blocked account; blocked property.

    Science.gov (United States)

    2010-07-01

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

  2. 31 CFR 594.301 - Blocked account; blocked property.

    Science.gov (United States)

    2010-07-01

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

  3. 34 CFR 668.154 - Institutional accountability.

    Science.gov (United States)

    2010-07-01

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

  4. 77 FR 1555 - Administrative Simplification: Adoption of Standards for Health Care Electronic Funds Transfers...

    Science.gov (United States)

    2012-01-10

    ... interim final rule with comment period. For further information about electronic data interchange (EDI... the accounts payable/receivable system and electronic data interchange (EDI) systems, and the business...

  5. 32 CFR 644.368 - Procedures and responsibilities for care, custody, accountability, and maintenance.

    Science.gov (United States)

    2010-07-01

    ..., accountability, and maintenance. 644.368 Section 644.368 National Defense Department of Defense (Continued... Surplus Property § 644.368 Procedures and responsibilities for care, custody, accountability, and maintenance. (a) Department of the Army military property. Care, custody, accountability, and maintenance of...

  6. 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...

  7. Prerequisite Change and Its Effect on Intermediate Accounting Performance

    Science.gov (United States)

    Huang, Jiunn; O'Shaughnessy, John; Wagner, Robin

    2005-01-01

    As of Fall 1996, San Francisco State University changed its introductory financial accounting course to focus on a "user's" perspective, de-emphasizing the accounting cycle. Anticipating that these changes could impair subsequent performance, the Department of Accounting instituted a new prerequisite for intermediate accounting: Students would…

  8. Materials control and accountability challenges associated with plutonium inventories

    Energy Technology Data Exchange (ETDEWEB)

    Crawford, D.W. [USDOE Office of Safeguards and Security, Washington, DC (United States)

    1996-07-01

    There are currently many initiatives underway within the Department of Energy (DOE) to safely and securely manage large plutonium inventories arising from weapons dismantlement, changing missions and facility operations. Plutonium inventory information is increasingly accessible to the public as a result of the secretary of energy`s openness initiative. As a result, knowledge of these inventories and levels to which the department has accounted for and controlled these inventories, will be under increased scrutiny from a variety of interest groups. The quality of this accountability data and what this data means will greatly influence the public`s perception of how the US is protecting its plutonium inventories. In addition, the department`s safeguards program provides an essential basis for the application of International Atomic Energy Agency (IAEA) safeguards that, in addition to possibly other international control regimes, will be in place over a large portion of these future inventories. The capability and functionality of the department`s nuclear safeguards program will be important contributors to the success of US programs for the responsible stewardship of these vast plutonium inventories. This paper discusses some of the challenges, in terms of specific issues relating to one part of the department`s safeguards program--materials control and accountability (MC and A)--to meet the growing domestic and international requirements and expectations associated with these plutonium inventories.

  9. 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...

  10. 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...

  11. Implementing a trustworthy cost-accounting model.

    Science.gov (United States)

    Spence, Jay; Seargeant, Dan

    2015-03-01

    Hospitals and health systems can develop an effective cost-accounting model and maximize the effectiveness of their cost-accounting teams by focusing on six key areas: Implementing an enhanced data model. Reconciling data efficiently. Accommodating multiple cost-modeling techniques. Improving transparency of cost allocations. Securing department manager participation. Providing essential education and training to staff members and stakeholders.

  12. Features of VAT Accounting and Fiscality – History, Practices and Prospects

    Directory of Open Access Journals (Sweden)

    Violeta ISAI

    2013-12-01

    Full Text Available The value-added tax (VAT is an indirect tax, supported by the final consumer of the good/service that it is applied. During the productive and commercial cycle, the companies pay VAT according to the value added on the good/service. Quite recently appeared in the fiscal system of different states, VAT has a big spreading area. The taxation rates are different from a country to another, according to the economic conditions and the fiscal law (in EU, from 15% for Cyprus and Luxembourg to 27% for Hungary, and outside EU, from 3% for Iran, to 25% for Norway. In Romania, the rates are: the standard rate of 24% and the reduced rates of 9% and 5%, the payment term being monthly or quarterly, according to the company turnover. In the accounting and fiscality area, VAT presents special features, conditioned by the type of activity and the company size. In order to support the small companies, starting with 01.01.2013 the “VAT Encashment System” was introduced, that relates the VAT payability to the encashment moment of the invoice. The VAT impact on the profitability is an aspect that must be considered when we discuss about: costs, cash-flow, results, liquidity, solvency or efficiency rates.

  13. 7 CFR 2812.8 - Accountability and recordkeeping.

    Science.gov (United States)

    2010-01-01

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

  14. 12 CFR Appendix A to Part 704 - Model Forms

    Science.gov (United States)

    2010-01-01

    ... retained earnings and paid-in capital. (6) Where the corporate credit union is liquidated, membership... retained earnings. (6) Where the corporate credit union is liquidated, paid-in capital accounts are payable...

  15. Departments as Agents of Change

    Science.gov (United States)

    Lagowski, J. J.

    1996-07-01

    Higher education is changing because it has no choice. And, for the most part, outside influences are dictating the processes of change. The more fortunate institutions have had a flat budget during this period, but most have been forced to deal with a declining revenue stream as well. Legislators seem bent on micromanaging state-supported institutions, even as they cut their support. Regulators demand greater institutional accountability. Students and their parents expect more service at lower prices and increased flexibility. Technological advances have dramatically affected the availability and accessibility of extant knowledge. It is no longer a question of whether institutions will change, but rather, who will control the change. Most institutions possess long-standing academic traditions, but these are placed at risk in an increasingly competitive market that holds little sympathy for such traditions and may even see them as obstacles or barriers. As a result, the change agents will undoubtedly have a profound effect on the very nature of academic institutions. From the academic point of view, it would seem prudent to attempt to manage the changes that will inevitably occur. A number of concerned observers, notably the Pew Higher Education Roundtable and the American Association for Higher Education, argue persuasively that the academic department is the logical focus for responding to the current winds of change. Using a marketing metaphor, the academic department has been likened to a "producers' cooperative" of services that consumers seek. Thus, the department should be held accountable for the quality of teaching delivered by its members, for the coherence of its major, for its contributions to the general education curriculum, and for supervising and rewarding its individual faculty members. If departments are to be held accountable, it is surely in their best interest to act in such a way that they are accountable. Expecting academic departments to be

  16. Supporting management decisions with ex ante accounting information

    NARCIS (Netherlands)

    Wouters, Marc; Verdaasdonk, Peter

    2002-01-01

    This paper is about the relationship between management decisions and accounting information. Management decisions have consequences in different functional areas, departments, and different companies along the value chain. Accounting information regarding decisions aims to translate as many as

  17. 46 CFR 280.6 - Calendar year accounting.

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Calendar year accounting. 280.6 Section 280.6 Shipping MARITIME ADMINISTRATION, DEPARTMENT OF TRANSPORTATION REGULATIONS AFFECTING SUBSIDIZED VESSELS AND... Calendar year accounting. Except as provided in § 280.9 (relating to the final year of an ODS agreement...

  18. 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...

  19. 28 CFR 600.7 - Conduct and accountability.

    Science.gov (United States)

    2010-07-01

    ... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Conduct and accountability. 600.7 Section 600.7 Judicial Administration OFFICES OF INDEPENDENT COUNSEL, DEPARTMENT OF JUSTICE GENERAL POWERS OF SPECIAL COUNSEL § 600.7 Conduct and accountability. (a) A Special Counsel shall comply with the rules...

  20. 20 CFR 604.2 - Definitions.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Definitions. 604.2 Section 604.2 Employees... UNEMPLOYMENT COMPENSATION § 604.2 Definitions. (a) Department means the United States Department of Labor. (b...) Unemployment Compensation (UC) means cash benefits payable to individuals with respect to their unemployment...

  1. Electronic Approval of Invoices (AEF)

    CERN Document Server

    2004-01-01

    With a view to the simplification of administrative procedures, AS and FI Departments have completed the second phase of the new procedure for the electronic approval of invoices via the EDH application. The aim of this new procedure is to rationalise the invoice approval process, notably by eliminating paper copies from the approval circuit. This will simplify the processing of invoices and facilitate their timely settlement, while at the same time maintaining a high level of security. Phase II includes handling the electronic approval process of invoices whose amounts do not correspond exactly to those of the associated orders. In such cases, budgetary approval is required for the entire invoiced amount. Further information can be obtained at : http://ais.cern.ch/projs/AEF/help/F_help.htm Phase II of the procedure will be introduced gradually with effect from April 2004. Finance Department, Accounts Payable Section Tel: 72295 Organisation and Procedures Tel: 75885 Information Technologies Department,...

  2. 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...

  3. 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...

  4. 38 CFR 21.342 - Leave accounting policy.

    Science.gov (United States)

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Leave accounting policy. 21.342 Section 21.342 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS.... Chapter 31 Leaves of Absence § 21.342 Leave accounting policy. (a) Amount of leave. A veteran pursuing one...

  5. School District Financial Management and Banking.

    Science.gov (United States)

    Dembowski, Frederick L.; Davey, Robert D.

    This chapter of "Principles of School Business Management" introduces the concept of cash management, or the process of managing an institution's moneys to ensure maximum cash availability and maximum yield on investments. Four activities are involved: (1) conversion of accounts receivable to cash receipts; (2) conversion of accounts payable to…

  6. The importance of working capital management for hospital profitability: evidence from bond-issuing, not-for-profit U.S. hospitals.

    Science.gov (United States)

    Rauscher, Simone; Wheeler, John R C

    2012-01-01

    Increased financial pressures on hospitals have elevated the importance of working capital management, that is, the management of current assets and current liabilities, for hospitals' profitability. Efficient working capital management allows hospitals to reduce their holdings of current assets, such as inventory and accounts receivable, which earn no interest income and require financing with short-term debt. The resulting cash inflows can be reinvested in interest-bearing financial instruments or used to reduce short-term borrowing, thus improving the profitability of the organization. This study examines the relationship between hospitals' profitability and their performance at managing two components of working capital: accounts receivable, measured in terms of hospitals' average collection periods, and accounts payable, measured in terms of hospitals' average payment periods. Panel data derived from audited financial statements for 1,397 bond-issuing, not-for-profit U.S. hospitals for 2000-2007 were analyzed using hospital-level fixed-effects regression analysis. The results show a negative relationship between hospitals' average collection period and profitability. That is, hospitals that collected on their patient revenue faster reported higher profit margins than did hospitals that have larger balances of accounts receivable outstanding. We also found a negative relationship between hospitals' average payment period and their profitability. Hospital managers did not appear to delay paying their vendors. Rather, the findings indicated that more profitable hospitals paid their suppliers faster, possibly to avoid high effective interest rates on outstanding accounts payable, whereas less profitable hospitals waited longer to pay their bills. The findings of this study suggest that working capital management indeed matters for hospitals' profitability. Efforts aimed at reducing large balances in both accounts receivable and accounts payable may frequently be

  7. TFTR tritium inventory accountability system

    International Nuclear Information System (INIS)

    Saville, C.; Ascione, G.; Elwood, S.; Nagy, A.; Raftopoulos, S.; Rossmassler, R.; Stencel, J.; Voorhees, D.; Tilson, C.

    1995-01-01

    This paper discusses the program, PPPL (Princeton Plasma Physics Laboratory) Material Control and Accountability Plan, that has been implemented to track US Department of Energy's tritium and all other accountable source material. Specifically, this paper details the methods used to measure tritium in various systems at the Tokamak Fusion Test Reactor; resolve inventory differences; perform inventory by difference inside the Tokamak; process and measure plasma exhaust and other effluent gas streams; process, measure and ship scrap or waste tritium on molecular sieve beds; and detail organizational structure of the Material Control and Accountability group. In addition, this paper describes a Unix-based computerized software system developed at PPPL to account for all tritium movements throughout the facility. 5 refs., 2 figs

  8. Defense Acquisitions: Department of Defense Actions on Program Manager Empowerment and Accountability

    National Research Council Canada - National Science Library

    2007-01-01

    .... In addition, as part of a new strategy for program manager empowerment and accountability, DOD plans a variety of actions to enhance development opportunities, provide more incentives, and arrange...

  9. Understanding the marketing department's influence within the firm

    NARCIS (Netherlands)

    Verhoef, Peter C.; Leeflang, Peter S. H.

    Increasing debate centers on the decreasing influence of the marketing department within firms. This study investigates such influence and assesses its determinants and consequences. The results show that the accountability and innovativeness of the marketing department represent the two major

  10. 10 CFR 15.35 - Payments.

    Science.gov (United States)

    2010-01-01

    ..., credit card, or money order and should be payable to the United States Nuclear Regulatory Commission, License Fee and Accounts Receivable Branch, P.O. Box 954514, St. Louis, MO. 63195-4514, unless payment is...

  11. The Impact of New Technology on Accounting Education.

    Science.gov (United States)

    Shaoul, Jean

    The introduction of computers in the Department of Accounting and Finance at Manchester University is described. General background outlining the increasing need for microcomputers in the accounting curriculum (including financial modelling tools and decision support systems such as linear programming, statistical packages, and simulation) is…

  12. 38 CFR 13.102 - Accountability of legal custodians.

    Science.gov (United States)

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Accountability of legal custodians. 13.102 Section 13.102 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS VETERANS BENEFITS ADMINISTRATION, FIDUCIARY ACTIVITIES § 13.102 Accountability of legal custodians. (a...

  13. 78 FR 41423 - Notice of Lodging of Proposed Consent Decree Under the Oil Pollution Act

    Science.gov (United States)

    2013-07-10

    ... the request of National Oceanic and Atmospheric Administration and the Department of the Interior, and... enclose a check or money order for $13 (25 cents per page reproduction cost) payable to the United States...

  14. Accountability: a missing construct in models of adherence behavior and in clinical practice

    Directory of Open Access Journals (Sweden)

    Oussedik E

    2017-07-01

    Full Text Available Elias Oussedik,1 Capri G Foy,2 E J Masicampo,3 Lara K Kammrath,3 Robert E Anderson,1 Steven R Feldman1,4,5 1Center for Dermatology Research, Department of Dermatology, Wake Forest School of Medicine, Winston-Salem, NC, USA; 2Department of Social Sciences and Health Policy, Wake Forest School of Medicine, Winston-Salem, NC, USA; 3Department of Psychology, Wake Forest University, Winston-Salem, NC, USA; 4Department of Pathology, Wake Forest School of Medicine, Winston-Salem, NC, USA; 5Department of Public Health Sciences, Wake Forest School of Medicine, Winston-Salem, NC, USA Abstract: Piano lessons, weekly laboratory meetings, and visits to health care providers have in common an accountability that encourages people to follow a specified course of action. The accountability inherent in the social interaction between a patient and a health care provider affects patients’ motivation to adhere to treatment. Nevertheless, accountability is a concept not found in adherence models, and is rarely employed in typical medical practice, where patients may be prescribed a treatment and not seen again until a return appointment 8–12 weeks later. The purpose of this paper is to describe the concept of accountability and to incorporate accountability into an existing adherence model framework. Based on the Self-Determination Theory, accountability can be considered in a spectrum from a paternalistic use of duress to comply with instructions (controlled accountability to patients’ autonomous internal desire to please a respected health care provider (autonomous accountability, the latter expected to best enhance long-term adherence behavior. Existing adherence models were reviewed with a panel of experts, and an accountability construct was incorporated into a modified version of Bandura’s Social Cognitive Theory. Defining accountability and incorporating it into an adherence model will facilitate the development of measures of accountability as well

  15. Cutting costs in your own backyard: opportunities in financial services.

    Science.gov (United States)

    van Londen, Jan; Zimmerman, Paul

    2012-03-01

    Hospitals looking to reduce cost and improve performance in financial services should focus on these areas: Treasury banking services costs and fees. The possibility of a revenue-generating vendor payment solution. The accounts payable process.

  16. 77 FR 16074 - Notice of Listening Sessions on Implementation of Unemployment Insurance Provisions of the Middle...

    Science.gov (United States)

    2012-03-19

    ... Department of Labor (Department) is interested in hearing from stakeholders on the following issues: Model... percent reimbursement of the amount of STC paid under a program meeting the new definition for an STC...' allowances, payable to the individual under State law. However, no payments may be made to a State for STC...

  17. 38 CFR 36.4324 - Guaranty claims; subsequent accounting.

    Science.gov (United States)

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Guaranty claims; subsequent accounting. 36.4324 Section 36.4324 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS... § 36.4324 Guaranty claims; subsequent accounting. (a) Subject to the limitation that the total amounts...

  18. 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...

  19. 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...

  20. Back to Basics: Algebraic Foundations of the Statement of Cash Flows

    Science.gov (United States)

    Joyner, Donald T.; Banatte, Jean-Marie; Dondeti, V. Reddy

    2014-01-01

    The indirect method for preparing the statement of cash flows, as described in many standard textbooks, involves an item-by-item approach, telling you to add to or subtract from the net income, the increases or decreases in the balance sheet items, such as accounts payable or accounts receivable. Many business students, especially at the…

  1. 43 CFR 44.23 - How does the Department certify payment computations?

    Science.gov (United States)

    2010-10-01

    ... Certified Public Accountant, or an independent public accountant, that the statement has been audited in... guidelines that State auditors, independent Certified Public Accountants, or independent public accountants... 43 Public Lands: Interior 1 2010-10-01 2010-10-01 false How does the Department certify payment...

  2. The influence of some selected variables from accounting system on profit or loss of agricultural companies in the Slovak republic

    Directory of Open Access Journals (Sweden)

    Alexandra Ferenczi Vaňová

    2017-01-01

    Full Text Available 1024x768 The article presents the influence assessment of significance of some selected variables from the entrepreneurs' accounting system on the achieved profit or loss of the agricultural companies in the Slovak Republic. Accounting information serves as an active tool for internal users for operational as well as strategic company management, and for external users the information is determined as legally binding output information which is a subject to disclosure. Individual financial statements of assessed agricultural companies are considered to be the relevant source of information. Agricultural companies are represented by commercial companies and agricultural cooperatives. Profit or loss after income tax presents the final complex effect of economic company's performance. The existence and development of companies is conditioned by assets which amount and structure depend on focus and the range of subject activity but as well as on specific factors set by the production process in the agricultural primary production. The increase in liabilities is notable by the influence of unsufficient amount of own company funding sources, mainly the increase in trade payables. The continuance of company reproduction process is secured by a bank loan drawdown. The income situation of companies of agricultural primary production is favourably influenced by the subsidies of non-investment character. During the observed period of years 2004 - 2014 the examined variables were assessed by means of statistical methods. The obtained results of rate determination of statistical correlation between selected variables by means of classical canonical analysis and non-parametric correlation analysis secured that in the assessed group of companies all analysed variables influenced statistically significantly profit or loss after income tax, mainly the total value of assets and non-investment subsidies, except for years 2010, 2012 a 2013, when the statistically

  3. 32 CFR 732.25 - Accounting classifications for nonnaval medical and dental care expenses.

    Science.gov (United States)

    2010-07-01

    ... and dental care expenses. 732.25 Section 732.25 National Defense Department of Defense (Continued) DEPARTMENT OF THE NAVY PERSONNEL NONNAVAL MEDICAL AND DENTAL CARE Accounting Classifications for Nonnaval Medical and Dental Care Expenses and Standard Document Numbers § 732.25 Accounting classifications for...

  4. AKRO/SF: Catch Accounting System (CAS)

    Data.gov (United States)

    National Oceanic and Atmospheric Administration, Department of Commerce — The Catch Accounting System (CAS) creates total catch estimates for the groundfish fisheries in the Bering Sea/Aleutian Islands and Gulf of Alaska. Each year, quotas...

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

    Science.gov (United States)

    1990-08-01

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

  6. Materials control and accountability challenges associated with plutonium inventories

    International Nuclear Information System (INIS)

    Crawford, D.W.

    1996-01-01

    There are currently many initiatives underway within the Department of Energy (DOE) to safely and securely manage large plutonium inventories arising from weapons dismantlement, changing missions and facility operations. Plutonium inventory information is increasingly accessible to the public as a result of the secretary of energy's openness initiative. As a result, knowledge of these inventories and levels to which the department has accounted for and controlled these inventories, will be under increased scrutiny from a variety of interest groups. The quality of this accountability data and what this data means will greatly influence the public's perception of how the US is protecting its plutonium inventories. In addition, the department's safeguards program provides an essential basis for the application of International Atomic Energy Agency (IAEA) safeguards that, in addition to possibly other international control regimes, will be in place over a large portion of these future inventories. The capability and functionality of the department's nuclear safeguards program will be important contributors to the success of US programs for the responsible stewardship of these vast plutonium inventories. This paper discusses some of the challenges, in terms of specific issues relating to one part of the department's safeguards program--materials control and accountability (MC and A)--to meet the growing domestic and international requirements and expectations associated with these plutonium inventories

  7. Changes in Accounting Education Include Increased Use of Writing Tasks.

    Science.gov (United States)

    McCleary, Bill

    1997-01-01

    The future of accounting education has already arrived at the Department of Accountancy at the University of Illinois-Champaign, United States' top accounting school. "Project Discovery" is a 5-year-old program that incorporates many current trends in educational innovation, such as writing across the curriculum, collaborative learning,…

  8. 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...

  9. 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.

  10. Qualities and Requirements of the Financial – Accounting Information

    OpenAIRE

    Boghean Cristina Iuliana

    2011-01-01

    Accounting information is used in most of the decision-making processes of a company; therefore measuring its quality has become a matter of present interest. The quality of information largely determines the performances of the financial – accounting department, as well as the successful reaching of the company’s goals. Any reflection on the concept of quality in accountancy requires prior clarification of the purpose corresponding to the relation between the accounting information, its user...

  11. ABC estimation of unit costs for emergency department services.

    Science.gov (United States)

    Holmes, R L; Schroeder, R E

    1996-04-01

    Rapid evolution of the health care industry forces managers to make cost-effective decisions. Typical hospital cost accounting systems do not provide emergency department managers with the information needed, but emergency department settings are so complex and dynamic as to make the more accurate activity-based costing (ABC) system prohibitively expensive. Through judicious use of the available traditional cost accounting information and simple computer spreadsheets. managers may approximate the decision-guiding information that would result from the much more costly and time-consuming implementation of ABC.

  12. The Effectiveness of Adjunct Class on The Mastery of Vocabulary And Course Content of Students of Accounting Department

    Directory of Open Access Journals (Sweden)

    Patrisius Istiarto Djiwandono

    2014-05-01

    Full Text Available The paper reports a classroom action research that aimed to determine the impact of a Content and Language Integrated Learning on the mastery of vocabulary and of course contents of a group of students in the Accounting Department of Universitas Ma Chung. It also intended to identify their opinions about the effectiveness of such approach. To achieve these objectives, a Time Series Design was used in a Classroom Action Research framework to introduce an adjunct class to the accounting class. The baseline data in the form of their vocabulary mastery and knowledge of the course contents were gained before the adjunct session was given. Then, the adjunct sessions were given for a period of two months. A few tests were administered to measure their progress in the mastery of vocabulary and course contents. A comparison was then drawn between the scores of the baseline data and the subsequent measures. In general, although they gained better mastery of new words, they failed to utilize them to increase their mastery of the course contents. Further exploration into the interview data reveals that most of them did not feel any significant assistance in mastering the course contents, although many of them admitted the benefit of mastering new vocabulary. There are some possible causes of the results. First, the limited duration of the adjunct sessions was felt to hinder the effectiveness. Second, the explanation in the adjunct sessions were not matched quite well with the focus during the main content course. On the basis of the results, the recommended points are the matching between the emphasis of both classes, and the lengthening of the duration of the adjunct sessions.

  13. Accounting for Unobservable Exposure Time Bias Wh...

    Data.gov (United States)

    U.S. Department of Health & Human Services — Accounting for Unobservable Exposure Time Bias When Using Medicare Prescription Drug Data Unobservable exposure time is common among Medicare Part D beneficiaries,...

  14. 8 CFR 103.24 - Requests for accounting of record disclosure.

    Science.gov (United States)

    2010-01-01

    ... REGULATIONS POWERS AND DUTIES; AVAILABILITY OF RECORDS § 103.24 Requests for accounting of record disclosure... an accounting of disclosures made of his record outside the Department of Justice. Requests for... relates to: (a) A disclosure with respect to which no accounting need be kept (see § 103.30(c) of this...

  15. 24 CFR 17.118 - Miscellaneous provisions: correspondence with the Department.

    Science.gov (United States)

    2010-04-01

    ... Department Claims Officer, Office of Finance and Accounting, Department of HUD, Washington, DC 20410. (b) The... within four working days. Salary Offset Provisions Source: Sections 17.125 through 17.140, appear at 49...

  16. 28 CFR 513.35 - Accounting/nonaccounting of disclosures to third parties.

    Science.gov (United States)

    2010-07-01

    ... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Accounting/nonaccounting of disclosures... and Procedures § 513.35 Accounting/nonaccounting of disclosures to third parties. Accounting/nonaccounting of disclosures to third parties shall be made in accordance with Department of Justice regulations...

  17. U.S. Department of Energy fiscal year 1997 annual report

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-02-01

    The Government Management Reform Act and the Government Performance and Results Act both have the objective of ensuring that Federal government agencies are accountable to American taxpayers. This report provides a clear accounting of the return on the investment entrusted to the Department of Energy. Unlike previous annual reports prepared by the Department, this report is fashioned along the lines of a corporate report to the shareholders. Not only does this report contain audited financial statements for the fiscal year but it also describes what the shareholders, American taxpayers, received in the way of services and contributions to the important National goals this Administration and the Department have promised to provide. This report provides a progress report on how the Department is serving the country and how they are doing it for much lower cost.

  18. Financial Statements: Disclosures and Presentations.

    Science.gov (United States)

    1985-12-01

    may be rendered when the financial statements are p;eaed in full compliance with GAAP , consistently applied. Inadequate disclosures as well as other...a bond payable. A valuation account would be similar to the following: Equipment $18,000,000 Less accumulated depreciation (1o625,000) $16,375,00010...accounting to depreciation accounting.24 The disclosures required are the nature and justification for the change. The justification is necessary to

  19. Change in the CERN account password reset procedure

    CERN Multimedia

    IT Department

    2008-01-01

    Since 19 August 2008, the security of the CERN account password reset procedure has been strengthened. As a result, users asking to have their password reset by the Computing Helpdesk will be asked to provide some personal information prior to resetting their CERN account password. Please note that all relevant information about CERN accounts and passwords can be found at http://cern.ch/it-dep/AccountsandpasswordsatCERN.htm Thank you in advance for your cooperation. IT Department

  20. 77 FR 66909 - Notification of Contact Information Change for the Benghazi Accountability Review Board

    Science.gov (United States)

    2012-11-07

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

  1. 77 FR 69441 - Federal Acquisition Regulation; Information Collection; Cost Accounting Standards Administration

    Science.gov (United States)

    2012-11-19

    ...; Information Collection; Cost Accounting Standards Administration AGENCY: Department of Defense (DOD), General... collection requirement concerning cost accounting standards administration. Public comments are particularly... Information Collection 9000- 0129, Cost Accounting Standards Administration by any of the following methods...

  2. 14 CFR Section 1 - Introduction to System of Accounts and Reports

    Science.gov (United States)

    2010-01-01

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

  3. 10 CFR 1045.19 - Accountability for classification and declassification determinations.

    Science.gov (United States)

    2010-01-01

    ... 10 Energy 4 2010-01-01 2010-01-01 false Accountability for classification and declassification determinations. 1045.19 Section 1045.19 Energy DEPARTMENT OF ENERGY (GENERAL PROVISIONS) NUCLEAR CLASSIFICATION....19 Accountability for classification and declassification determinations. (a) Whenever a...

  4. Evaluation of accountability measurements

    International Nuclear Information System (INIS)

    Cacic, C.G.

    1988-01-01

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

  5. 14 CFR Section 3 - Chart of Balance Sheet Accounts

    Science.gov (United States)

    2010-01-01

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

  6. Cost accounting in ECN

    International Nuclear Information System (INIS)

    Wout, E.L.; Bever Donker, J.M. van.

    1979-01-01

    A five year planning is made in which the available money is distributed to the expected programmes. This five year plan is used as basis for working plan and budget for the next year. In the working plan all financial means are divided into kinds of costs, cost centres and cost units. Based on this working plan and the relevant budgets the tariffs are calculated per working centre (cost centre). The tariffs are fixed for a whole year. Up till now these tariffs are also basis for the cost unit accounting at the end of the year together with the results of the time registration. The estimated work shop services for the working centres are included in the tariffs. For the allocation of overhead costs ECN uses dynamic keys. Depreciation costs with respect to instruments, investments etc. are determined per working centre according to a computer programme. The cost unit related costs are charged directly to cost unit. This implies that project related in instruments are looked upon as running costs. In the future we will try to refine the present cost accounting system still further in this way that we will look upon a cost centre as a profit centre. Furthermore we will try to analyse the tariff and calculation deviations and under/over occupation deviations afterwards (post calculation). The information provided to the management knows a hierachic construction: project information to projectleader, programme (compound projects) information to programme coordinator, cost centre summary to department heads, attention area (compound programme) information to programme coordinator and managing director, ECN research (compound attention areas) information to general management, information re kind of costs to relevant persons, f.e. surveys of expenditure for part time personnel to personnel bureau. The information is provided by the department of Finance and Administrative Organisation. The entire scope of cost accounting is the responsibility of the head of the department

  7. Change in the CERN account password reset procedure

    CERN Multimedia

    IT Department

    2008-01-01

    From Since 19 August 19th 2008, the security of the CERN account password reset procedure has been strengthened. As a result, users requesting to have their password reset by the Computing Helpdesk will be asked to provide some private personal information prior to resetting their CERN account password. Please note that all relevant information about the CERN account and password can be found at http://cern.ch/it-dep/AccountsandpasswordsatCERN.htm Thank you in advance for your cooperation. IT Department

  8. Development of a generic, computerized nuclear material accountability system: NucMAS

    International Nuclear Information System (INIS)

    Cornell, M.D.; O'Leary, J.M.

    1987-01-01

    The application NucMAS provides basic computerized accountability functions for the Savannah River Plant (SRP) Separations Department Material Balance Areas (MBA's). These functions include data entry, data management, calculations, and report generation. NucMAS can be used both for routine reporting to the SRP central Material Control and Accounting (MC and A) system and for rapid ad hoc queries in emergency situations. The system is designed to work with any process handling one or more of the 17 accountable nuclear materials specified by the Department of Energy (DOE). It relies on user-supplied configuration data to drive data prompts, report headings, data validations, and calculations

  9. Defining the management role of the department medical director.

    Science.gov (United States)

    Brady, T F; Carpenter, C R

    1986-01-01

    Through analysis of medical and administrative director positions it is possible to identify an organizational structure for medical departments that enhances departmental operations. Possible roles and tasks that describe managerial responsibilities are considered, and a review of the literature identifies options for how these roles or tasks can be shared between medical and nonmedical managers at the departmental level. These options are refined based on interviews with department-level managers at a case study hospital. Three models are then explored: unity of command, shared accountability, and split accountability. The unity of command model is recommended. In this model, the medical director assumes total authority and accountability for departmental operations through some sort of "enfranchisement." A more formal planning process and a review of job descriptions are also recommended.

  10. The Cash Flow Budget. Part II--Implementation

    Science.gov (United States)

    Gehm, Rudy

    1978-01-01

    An "aged accounts payable" (A/P) summary and a cash disbursements journal are advocated as management measures useful in monitoring the cash flow in a college store. Methods for maintaining the A/P summary and for updating the journal are illustrated. (LBH)

  11. Changing an automated drug inventory control system to a data base design.

    Science.gov (United States)

    Bradish, R A

    1982-09-01

    A pharmacy department's change from indexed sequential access files to a data base management system (DBMS) for purposes of automated inventory control is described. The DBMS has three main functional areas: (1) inventory ordering and accountability, (2) charging of interdepartmental and intradepartmental orders, and (3) data manipulation with report design for management control. There are seven files directly related to the inventory ordering and accountability area. Each record can be accessed directly or through another file. Information on the quantity of a drug on hand, drug(s) supplied by a specific vendor, status of a purchase order, or calculation of an estimated order quantity can be retrieved quickly. In the drug master file, two records contain a reorder point and safety-stock level that are determined by searching the entries in the order history file and vendor master file. The intradepartmental and interdepartmental orders section contains five files assigned to record and store information on drug distribution. All items removed from the stockroom and distributed are recorded, and reports can be generated for itemized bills, total cost by area, and as formatted files for the accounts payable department. The design, development, and implementation of the DBMS took approximately a year using a part-time pharmacist and minimal outside help, while the previous system required constant expensive help of a programmer/analyst. The DBMS has given the pharmacy department a flexible inventory management system with increased drug control, decreased operating expenses, increased use of department personnel, and the ability to develop and enhance other systems.

  12. 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...

  13. MENDETEKSI EARNINGS MANAGEMENT DAN AKUN-AKUN YANG BERPENGARUH (Studi Pada Perusahaan Yang Melakukan Aktivitas Penawaran Saham Perdana Di Bursa Efek Jakarta

    Directory of Open Access Journals (Sweden)

    OTTO - BUDIHARDJO

    2012-05-01

    Full Text Available ABSTRACT Earnings Management (EM is an effort performed by company management as financial report issuer on purpose to influence the readers and stakeholders behavior who rely on financial reports as their primary information source, in accordance with firm managements’ direction.   EM motivations may vary, from remuneration reason, merger and acquisition event, to comply with particular requirement and regulation, to initial public offering (IPO motivation. This study revealed EM effort in IPO event due to management motivation to demonstrate good performance to public before and during such activity. This study took 50 IPO firms listed at Jakarta Stock Exchange (JSX within 1998-2002. EM detection adopted Modified Jones Model as a powerful model to detect EM. Test result proved that EM was occurred on JSX IPO firms as stated by positive discretionary accruals (DA.                  Further study tried to reveal accounts used as EM tools. This study utilized linear regression with DA as fixed variable to indicate EM and predicted accounts on financial reports used as way to do EM as explanatory variables. Such explanatory variables are account receivable, account payable, inventory, accrued liability, accumulated depreciation, expenses (selling and general administrative and other income (expense. Test result showed that only two variables statistically significant to dependent variable, i.e. DA, they were account receivable and account payable. This result supports a study by Marquardt and Wiedman (2002 who found that EM during IPO activity was influenced by account receivable in positive direction. However, this study does not support Wiedyaningdyah (2001 who concluded IPO activity in JSX during 1994-1997 was significantly influenced by liability (leverage. This study recommends investors or any other parties who rely on firm financial report during IPO activity on JSX to behave more conservative on net income as reported by

  14. The TMI-2 SNM accountability program

    International Nuclear Information System (INIS)

    Schork, J.S.; Rogan, R.E.; Deininger, F.W.; Weaver, W.W.

    1988-01-01

    This paper describes the Special Nuclear Material (SNM) Accountability Program for Three Mile Isaland Unit 2. The TMI-2 SNM Accountability Program is uniquely designed to inventory and control the SNM borne by the fuel materials that were distributed throughout the Reactor Vessel and connected Reactor Coolant System piping as a result of the March, 1979 accident. The current knowledge of fuel (SNM) quantities and locations as a result of the TMI-2 accident is reviewed. The inventory and control of fuel debris canisters, core debris samples, water process filters, ion exchnagers and radioactive waste that contain SNM is discussed. In addition, the methods and techniques for performing the Post-Defueling Survey of residual SNM quantities at the end of defueling activities are described. The integration of the Waste Management (shipping), Defueling (packaging), Radiological Controls and Data Management and Analysis Departments support is addressed. Finally, the contractual transfer of TMI-2 fuel debris ownership from GPU Nuclear to the Department of Energy is reviewed

  15. 28 CFR 16.47 - Requests for an accounting of record disclosures.

    Science.gov (United States)

    2010-07-01

    ... 1974 § 16.47 Requests for an accounting of record disclosures. (a) How made and addressed. Except where accountings of disclosures are not required to be kept (as stated in paragraph (b) of this section), you may make a request for an accounting of any disclosure that has been made by the Department to another...

  16. 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...

  17. 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...

  18. 47 CFR 32.2690 - Intangibles.

    Science.gov (United States)

    2010-10-01

    ... government franchises, the original cost of patent rights, and other intangible property having a life of... not be carried over. (g) Franchise taxes payable annually or more frequently shall be charged to... as initial consideration for franchises or similar rights. (Note also Account 6720, General...

  19. 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...

  20. 19 CFR 146.23 - Accountability for merchandise in a zone.

    Science.gov (United States)

    2010-04-01

    ... 19 Customs Duties 2 2010-04-01 2010-04-01 false Accountability for merchandise in a zone. 146.23 Section 146.23 Customs Duties U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY....23 Accountability for merchandise in a zone. (a) Identification of merchandise—(1) General. A zone...

  1. 20 CFR 617.58 - Unemployment insurance.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Unemployment insurance. 617.58 Section 617.58 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR TRADE ADJUSTMENT ASSISTANCE... Unemployment insurance. Unemployment insurance payable to an adversely affected worker shall not be denied or...

  2. 7 CFR 37.15 - Payment of fees.

    Science.gov (United States)

    2010-01-01

    ... Regulations of the Department of Agriculture AGRICULTURAL MARKETING SERVICE (Standards, Inspections, Marketing... paid by the applicant to the Livestock and Seed Program, AMS, P.O. Box 96456, Room 2628-South, Washington, DC 20090-6456, with a check made payable to the Agricultural Marketing Service. ...

  3. Data Governance - Defining Accountabilities for Data Quality Management

    OpenAIRE

    Wende, Kristin

    2007-01-01

    Enterprises need data quality management (DQM) to respond to strategic and operational challenges demanding high-quality corporate data. Hitherto, companies have assigned accountabilities for DQM mostly to IT departments. They have thereby ignored the organisational issues that are critical to the success of DQM. With data governance, however, companies implement corporate-wide accountabilities for DQM that encompass professionals from business and IT. This paper proposes a contingency approa...

  4. Auditoría del rubro compras - cuentas por pagar de una empresa dedicada a la publicidad al aire libre por el período terminado al 31 de diciembre del 2008

    OpenAIRE

    Paredes Maruri, Lourdes Marisol; Romero, Silvia; Merchán, Roberto

    2010-01-01

    This work consisted of conducting the financial audit to the payable account – shopping item of a company dedicated t outdoor advertising. The development target of this paper is to show through and analytical and determining review the Company´s financial statements, a criterion on of the reasonableness of the accounts and compliance with generally accepted accounting principles. For this, one proceeded to perform the respective analysis of the risk of fraud and obtaining the risk matr...

  5. 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...

  6. Features of accounting organization of innovative banking products

    Directory of Open Access Journals (Sweden)

    V.P. Matvienko

    2015-06-01

    Full Text Available The article deals with the features of the accounting organization and procedure, particularly the formation of significant accounting policies in banks. Since commercial banks are an important part of the economy, the article identifies factors affecting the accounting organization and formation of accounting policy. The paper characterized the organizational, methodological and technological components of the accounting organization of innovative banking products. In this paper, the attention paid to the organizational structure of the accounting department and its changes in connection with the bank innovation. This article describes the structure of the accounting policies of the innovative banking products. Defined the role of of accounting policies of the innovative banking products in the organization of the accounting process. In the development of the Degree of the accounting policy of the bank should take into account certain elements of the accounting organization of innovative banking products. This will increase the information content and to accelerate the provision of answers to questions, providing the information to optimize the management of innovation processes and the identification of the bank’s assets and expenses for banking innovation.

  7. 25 CFR 212.46 - Inspection of premises, books, and accounts.

    Science.gov (United States)

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Inspection of premises, books, and accounts. 212.46 Section 212.46 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR ENERGY AND MINERALS LEASING OF... premises, books, and accounts. The provisions of § 211.46 of this subchapter are applicable to leases under...

  8. 25 CFR 227.25 - Inspection of premises, books and accounts.

    Science.gov (United States)

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Inspection of premises, books and accounts. 227.25... Inspection of premises, books and accounts. Lessee shall agree to allow the lessor and his agents or any... Department; and their books and records, showing manner of operations and persons interested, shall be open...

  9. 7 CFR 1942.128 - Borrower accounting methods, management reports and audits.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 13 2010-01-01 2009-01-01 true Borrower accounting methods, management reports and audits. 1942.128 Section 1942.128 Agriculture Regulations of the Department of Agriculture (Continued... Rescue and Other Small Community Facilities Projects § 1942.128 Borrower accounting methods, management...

  10. 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...

  11. 7 CFR 28.124 - Payments; procedure.

    Science.gov (United States)

    2010-01-01

    ... Regulations of the Department of Agriculture AGRICULTURAL MARKETING SERVICE (Standards, Inspections, Marketing..., TESTING, AND STANDARDS Regulations Under the United States Cotton Standards Act Fees and Costs § 28.124..., or money order, payable to the order of the “Agricultural Marketing Service, USDA”, and may not be...

  12. 12 CFR 28.20 - Maintenance of assets.

    Science.gov (United States)

    2010-01-01

    ... Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY INTERNATIONAL BANKING... securities must be valued at principal amount or market value, whichever is lower. (c) Credits. In...) Assets pledged, and surety bonds payable, to the FDIC to secure the payment of domestic deposits. (d...

  13. 26 CFR 1.533-2 - Statement required.

    Science.gov (United States)

    2010-04-01

    ... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.533-2 Statement... shareholders, the amounts that would be payable to each of the shareholders if the income of the corporation...

  14. 77 FR 32397 - Servicemembers' Group Life Insurance Traumatic Injury Protection Program-Genitourinary Losses

    Science.gov (United States)

    2012-06-01

    ... payable. The additional GU losses are being added to the TSGLI program in response to the increase in the... Traumatic Injury Protection Program--Genitourinary Losses AGENCY: Department of Veterans Affairs. ACTION... adding certain genitourinary (GU) system losses to the TSGLI Schedule of Losses and defining terms...

  15. 25 CFR 115.710 - Does money in a trust account earn interest?

    Science.gov (United States)

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Does money in a trust account earn interest? 115.710 Section 115.710 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES TRUST... Interests § 115.710 Does money in a trust account earn interest? Yes, all money deposited in a trust account...

  16. 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...

  17. 25 CFR 36.120 - What type of reporting is required to ensure accountability?

    Science.gov (United States)

    2010-04-01

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

  18. 7 CFR 1767.14 - Interpretations of the Rural Development uniform system of accounts.

    Science.gov (United States)

    2010-01-01

    ... system of accounts. To maintain uniformity in accounting, borrowers must submit questions concerning.... (Approved by the Office of Management and Budget under control number 0572-0002). [73 FR 30280, May 27, 2008] ... system of accounts. 1767.14 Section 1767.14 Agriculture Regulations of the Department of Agriculture...

  19. 77 FR 50718 - Agency Information Collection Activities: Proposed Collection; Comments Requested: Accounting...

    Science.gov (United States)

    2012-08-22

    ... DEPARTMENT OF JUSTICE Office of Justice Programs [OMB Number 1121-0021] Agency Information Collection Activities: Proposed Collection; Comments Requested: Accounting System and Financial Capability...: Accounting System and Financial Capability Questionnaire. (3) Agency form number 7120/1. Component Sponsoring...

  20. 78 FR 13675 - Federal Acquisition Regulation; Submission for OMB Review; Cost Accounting Standards Administration

    Science.gov (United States)

    2013-02-28

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

  1. THE NEW CHALLENGES OF PUBLIC INSTITUTIONS ACCOUNTING

    Directory of Open Access Journals (Sweden)

    DINA IONELA-CLAUDIA

    2014-08-01

    Full Text Available Accounting of public institutions is an area in the middle of change, at the beginning of the year 2104 being recorded changes are consistent with significant impact on such areas, general, accounting. Given that the transformation process of how reporting is in progress, I found it helpful to attend a study aiming at the transformation imposed by the new legislative package, but what are the main issues that might affect implementation of the project. We have identified three directions by which the Ministry of public finance requires changing, such as: adaptation of the chart of accounts used by public entities, the creation of a national system of monitoring, reporting, verification and control of the financial statements, legal commitments and budgets of public entities and increasing training of Heads of financial and accounting departments. This structure is designed and realized study.

  2. The Impact of Individual Learning Accounts: A Study of the Early and Potential Impact of Individual Learning Accounts on Learning Providers and Learning. Research Report.

    Science.gov (United States)

    Gray, Michael; Peters, Jane; Fletcher, Mick; Kirk, Gordon

    The impact of individual learning accounts (ILAs) on the success of learners in post-16 education sector in the United Kingdom was explored through an examination of available research on ILAs. The following were among the study's 12 messages for providers, the Department for Education and Skills, and the Individual Learning Account Centre: (1)…

  3. 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.

  4. 17 CFR 256.411 - Provision for deferred income taxes-credit.

    Science.gov (United States)

    2010-04-01

    ... taxes-credit. 256.411 Section 256.411 Commodity and Securities Exchanges SECURITIES AND EXCHANGE... deferred income taxes—credit. This account shall be credited and Accumulated Deferred Income Taxes debited with an amount equal to the portion of taxes on income payable for the year which is attributable to a...

  5. Double Entry Bookkeeping and Kitab-us Siyakat

    OpenAIRE

    Örten, Remzi; Kurt, Ganite; Torun, Salih

    2011-01-01

    It is known that accounting is applied since the existence of human being. When historical development of accounting is examined, recording methods may be summarized as single sided and double sided. The first method used in accounting is the single entry bookkeeping. According to this entry, not all of information related to financial events but important part of them are recorded in a single way. We can specify follow-up of receivable, payable, incomes and expenses as single sided recording...

  6. 38 CFR 6.10 - Options.

    Science.gov (United States)

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Options. 6.10 Section 6.10 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS UNITED STATES GOVERNMENT LIFE INSURANCE Optional Settlement § 6.10 Options. Insurance will be payable in one sum only when...

  7. 38 CFR 36.4223 - Interest rate reduction refinancing loan.

    Science.gov (United States)

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Interest rate reduction..., Including Site Preparation General Provisions § 36.4223 Interest rate reduction refinancing loan. (a) A... to reduce the interest rate payable on the Department of Veterans Affairs loan provided the following...

  8. 7 CFR 1980.498 - Business and Industry Disaster Loans.

    Science.gov (United States)

    2010-01-01

    ... loan will be due and payable to coincide with the cash flow operating cycle of the business... 7 Agriculture 14 2010-01-01 2009-01-01 true Business and Industry Disaster Loans. 1980.498 Section..., RURAL BUSINESS-COOPERATIVE SERVICE, RURAL UTILITIES SERVICE, AND FARM SERVICE AGENCY, DEPARTMENT OF...

  9. 75 FR 74736 - Food Labeling Workshop; Public Workshop

    Science.gov (United States)

    2010-12-01

    ... DEPARTMENT OF HEALTH AND HUMAN SERVICES Food and Drug Administration [Docket No. FDA-2010-N-0001..., Lincoln Way and University Avenue, Iowa State Center, Ames, IA. Contact: David Arvelo, Food and Drug... payable to ``Iowa State University.'' Mail to: Dr. Ruth MacDonald, Food Science and Human Nutrition, 2312...

  10. 44 CFR 63.9 - Sale while claim pending.

    Science.gov (United States)

    2010-10-01

    ... 44 Emergency Management and Assistance 1 2010-10-01 2010-10-01 false Sale while claim pending. 63.9 Section 63.9 Emergency Management and Assistance FEDERAL EMERGENCY MANAGEMENT AGENCY, DEPARTMENT... pending. If a claimant sells a structure prior to its demolition or relocation, no benefits are payable to...

  11. Journal of Astrophysics and Astronomy | Indian Academy of Sciences

    Indian Academy of Sciences (India)

    Download the Order Form (2018): Institution and Personal. All correspondence regarding subscription within India should be addressed to the Circulation Department of the Academy (orders@ias.ac.in). DD should be prepared in favour of "Indian Academy of Sciences" payable at Bengaluru. Payment can also be made ...

  12. 20 CFR 615.6 - Extended Benefits; weekly amount.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Extended Benefits; weekly amount. 615.6 Section 615.6 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR EXTENDED... compensation payable during such benefit year. (2) If the method in paragraph (a)(1)(iii) of this section is...

  13. Accountability Quality Shuffler Measurements on Pits

    International Nuclear Information System (INIS)

    Rinard, P.M.

    2000-01-01

    Pits have generally been treated as accountable units that are intact if merely present and they are excluded from the more demanding nondestructive assay requirements. As pits begin to flow into disposition streams, there may be more incentive to measure the masses of their fissile components for accountability purposes. This Department of Energy Office of Safeguards and Security (OSS) Lifecycle Project has explored some ways in which such measurements may be done successfully. The active neutron instrument called a shuffler has been used to measure a variety of actual pits, and a calculational technique has been developed to accurately predict such count rates. Passive multiplicity counting has previously been applied to pits for determining their plutonium contents. This combination of measurement and calculational techniques provide powerful and accurate tools for determining the fissile contents of pits with the quality needed for accountability purposes

  14. Developing the moral competencies of accounting students: a case study of International Islamic University Malaysia (IIUM

    Directory of Open Access Journals (Sweden)

    Umaru Zubairu

    2015-12-01

    Full Text Available Two decades of financial scandals have seriously damaged the credibility of accountants as guardians of financial information. To repair this credibility, the Malaysian government released a blueprint that mandated Malaysian educational institutions to produce morally competent professionals. This study sought to assist the accounting department at the International Islamic University Malaysia (IIUM in achieving this mandate by evaluating the moral competencies of 2nd-year students enrolled in the department. The evaluation revealed that the students' had below par levels of moral competencies in dealing with ethical dilemmas in an accounting context. The implication of these results is that IIUM's accounting department has to critically assess the ethical content of its curriculum in order to ensure that it is capable of developing the moral competencies of these students to an excellent level. Additionally, there is a need for IIUM to institutionalize the measurement of students' moral competencies so that an objective determination can be made as to how effective the department is in developing the moral competencies of its students. 

  15. Major Management Challenges and Program Risks. Department of Labor

    National Research Council Canada - National Science Library

    2001-01-01

    This report addresses the major performance and accountability challenges facing the Department of Labor as it seeks to promote the welfare and economic security of the nations work force and ensure...

  16. 7 CFR 1951.871 - Post award requirements.

    Science.gov (United States)

    2010-01-01

    ... regulations, the loan agreement, the approved work program, security interests, and other conditions which Fm... programs must maintain separate ledgers and segregated accounts for RDLF funds at all times. (d) Reporting... such loan. (f) All loan payments that are due on RDLF loans will be made payable to the Farmers Home...

  17. MATERIAL CONTROL ACCOUNTING INMM

    Energy Technology Data Exchange (ETDEWEB)

    Hasty, T.

    2009-06-14

    Since 1996, the Mining and Chemical Combine (MCC - formerly known as K-26), and the United States Department of Energy (DOE) have been cooperating under the cooperative Nuclear Material Protection, Control and Accounting (MPC&A) Program between the Russian Federation and the U.S. Governments. Since MCC continues to operate a reactor for steam and electricity production for the site and city of Zheleznogorsk which results in production of the weapons grade plutonium, one of the goals of the MPC&A program is to support implementation of an expanded comprehensive nuclear material control and accounting (MC&A) program. To date MCC has completed upgrades identified in the initial gap analysis and documented in the site MC&A Plan and is implementing additional upgrades identified during an update to the gap analysis. The scope of these upgrades includes implementation of MCC organization structure relating to MC&A, establishing material balance area structure for special nuclear materials (SNM) storage and bulk processing areas, and material control functions including SNM portal monitors at target locations. Material accounting function upgrades include enhancements in the conduct of physical inventories, limit of error inventory difference procedure enhancements, implementation of basic computerized accounting system for four SNM storage areas, implementation of measurement equipment for improved accountability reporting, and both new and revised site-level MC&A procedures. This paper will discuss the implementation of MC&A upgrades at MCC based on the requirements established in the comprehensive MC&A plan developed by the Mining and Chemical Combine as part of the MPC&A Program.

  18. Records management and service delivery: the case of Department ...

    African Journals Online (AJOL)

    Ngulup

    The principal records management unit within the Department of Corporate Services ... ies services (15), Finance and Accounting (3); however, only 59 participated in it. Data col- ...... records and public-sector financial management.

  19. Twitter Activity Associated With U.S. News and World Report Reputation Scores for Urology Departments.

    Science.gov (United States)

    Ciprut, Shannon; Curnyn, Caitlin; Davuluri, Meena; Sternberg, Kevan; Loeb, Stacy

    2017-10-01

    To analyze the association between US urology department Twitter presence and U.S. News and World Report (USNWR) reputation scores, to examine the content, informational value, and intended audience of these platforms, and to identify objectives for Twitter use. We identified Twitter accounts for urology departments scored in the 2016-2017 USNWR. Correlation coefficients were calculated between Twitter metrics (number of followers, following, tweets, and Klout influence scores) with USNWR reputation scores. We also performed a detailed content analysis of urology department tweets during a 6-month period to characterize the content. Finally, we distributed a survey to the urology department accounts via Twitter, inquiring who administers the content, and their objectives for Twitter use. Among 42 scored urology departments with Twitter accounts, the median number of followers, following, and tweets were 337, 193, and 115, respectively. All of these Twitter metrics had a statistically significant positive correlation with reputation scores (P twitter use among urology departments was visibility and reputation, and urologists are considered the most important target audience. There is statistically significant correlation between Twitter activity and USNWR reputation scores for urology departments. Our results suggest that Twitter provides a novel mechanism for urology departments to communicate about academic and educational topics, and social media engagement can enhance reputation. Copyright © 2017 Elsevier Inc. All rights reserved.

  20. Material control and accountability alternatives

    International Nuclear Information System (INIS)

    1991-01-01

    Department of Energy and Nuclear Regulatory Commission regulations governing material control and accountability in nuclear facilities have become more restrictive in the past decade, especially in areas that address the insider threat. As the insider threat receives greater credibility, regulations have been strengthened to increase the probability of detecting insider activity and to prevent removal of a significant quantity of Special Nuclear Material (SNM) from areas under control of the protective force

  1. 25 CFR 117.33 - Signature of illiterates.

    Science.gov (United States)

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Signature of illiterates. 117.33 Section 117.33 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES DEPOSIT AND EXPENDITURE OF... Signature of illiterates. An Indian who cannot write shall be required to endorse checks payable to his...

  2. Laboratory manager's financial handbook. Cost accounting: the road map to financial success.

    Science.gov (United States)

    Travers, E M

    1996-01-01

    Cost accounting is the most basic element of the laboratory's financial management structure. Historically, cost accounting in the nonmedical world referred to accumulating and assigning costs to units of production and departments, primarily for inventory valuation and income determination. In the health industry, microcost accounting is distinguishable from macrocost (management/internal) accounting and serves multiple purposes. Microcost accounting pertains to gathering and providing information for decision making. The range of decisions include managing recurring operations, making nonrecurring strategic decisions, and formulating major organizational policies. Macrocost accounting fulfills the legal requirements of reporting to stockholders, auditors, governmental agencies, and other external parties.

  3. 12 CFR 550.200 - Must I review a prospective account before I accept it?

    Science.gov (United States)

    2010-01-01

    ... accept it? 550.200 Section 550.200 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE... § 550.200 Must I review a prospective account before I accept it? Before accepting a prospective fiduciary account, you must review it to determine whether you can properly administer the account. ...

  4. 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...

  5. The Relationship between Teachers' Attitude towards Professional Development and Schools' Accountability Performance

    Science.gov (United States)

    Xu, Yuejin

    2016-01-01

    In this study, we examined the relationship between teachers' attitudes towards professional development and school performance in the state accountability system using the 2013 Kentucky Teaching, Empowering, Leading and Learning (TELL) survey data and the 2013 school accountability profile data from the Kentucky Department of Education. We were…

  6. Computer in radiology: Physicians memorandum and administration of medical practice aided by COMRAD

    International Nuclear Information System (INIS)

    Kuesters, H.

    1983-01-01

    One year after introduction of the COMRAD EDP system of text processing to the radiological practice of the author, the advantages resulting for the physician and medical staff as well as for the transferring physician and their patients are presented and the econimic efficiency is determined. The high capacity of COMRAD including the automatic text processing for a complete computer aided administration of medical practice and the accounting department, is based on the advanced technological development of microelectronics and combined with a user specific software. The hardware equipment enables multiprogram processing, data processing in on-line operation as well as short access-time of stored data, due to the rapid tracertechnology of the computer. The software equipment, with text processing and a medical practice administration system, permits the regular workload to be handled efficiently and reliable. The main issue is text processing using a text rail. An integrated part of the result output is the performance capacity enabling automatic settlement of accounts with health insurance agencies and privatly insured patients. Statistical evaluation, for instance the daily performance efficiency of the practice can be recalled any time. An accounting system accounts receivable, accounts payable, payroll and general accounting supplements the software package enabling a computer aided handling of all administrative tasks required in a radiological practice. (orig.)

  7. 20 CFR 340.10 - Waiver of recovery of erroneous payments.

    Science.gov (United States)

    2010-04-01

    ... include, but are not limited to, liquid assets such as cash on hand, the value of stocks, bonds, savings accounts, mutual funds, any accrual benefit payable by the United States of America or any other source. (4... this section, income includes any funds which may reasonably be considered available for the individual...

  8. 12 CFR 561.28 - Money Market Deposit Accounts.

    Science.gov (United States)

    2010-01-01

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

  9. 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...

  10. 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...

  11. 77 FR 45624 - Animal Drug User Fee Rates and Payment Procedures for Fiscal Year 2013

    Science.gov (United States)

    2012-08-01

    .... currency by check, bank draft, or U.S. postal money order payable to the order of the Food and Drug... DEPARTMENT OF HEALTH AND HUMAN SERVICES Food and Drug Administration [Docket No. FDA-2012-N-0806] Animal Drug User Fee Rates and Payment Procedures for Fiscal Year 2013 AGENCY: Food and Drug...

  12. 78 FR 54656 - Fee for Using a Priority Review Voucher in Fiscal Year 2014

    Science.gov (United States)

    2013-09-05

    .... currency by check, bank draft, or U.S. postal money order payable to the order of the Food and Drug... DEPARTMENT OF HEALTH AND HUMAN SERVICES Food and Drug Administration [Docket No. FDA-2013-N-0007] Fee for Using a Priority Review Voucher in Fiscal Year 2014 AGENCY: Food and Drug Administration, HHS...

  13. 20 CFR 615.12 - Determination of “on” and “off” indicators.

    Science.gov (United States)

    2010-04-01

    .... 615.12 Section 615.12 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR... compensation and compensation payable under 5 U.S.C. chapter 85. (3) Method of computing the State 120 percent factor. The rate of insured unemployment for a current 13-week period shall be divided by the average of...

  14. 75 FR 38545 - Notice of Realty Action: Competitive Auction of Public Lands in White Pine County, NV

    Science.gov (United States)

    2010-07-02

    ... DEPARTMENT OF THE INTERIOR Bureau of Land Management [LLNVL01000 L14300000.EU0000 241A; N-86667; 10-08807; MO 4500012445; TAS: 14X5232] Notice of Realty Action: Competitive Auction of Public Lands..., cashier's check, certified check or U.S. postal money order, or any combination thereof, and made payable...

  15. Social Media Metrics and Bibliometric Profiles of Neurosurgical Departments and Journals: Is There a Relationship?

    Science.gov (United States)

    Alotaibi, Naif M; Guha, Daipayan; Fallah, Aria; Aldakkan, Abdulrahman; Nassiri, Farshad; Badhiwala, Jetan H; Ibrahim, George M; Shamji, Mohammed F; Macdonald, R Loch; Lozano, Andres M

    2016-06-01

    Social media plays an increasingly important role in dissemination of knowledge and raising awareness of selected topics among the general public and the academic community. To investigate the relationship between social media metrics and academic indices of neurosurgical programs and journals. A 2-step online search was performed to identify official social media accounts of neurosurgical departments that were accredited by the Accreditation Council for Graduate Medical Education and the Royal College of Physicians and Surgeons of Canada. Dedicated neurosurgery and spine journals' social media accounts also were identified through an online search on SCImago Journal and Country Rank portal. Nonparametric tests were performed with bootstrapping to compare groups and to look for correlations between social media and academic metrics. We identified 36 social media accounts officially affiliated with academic neurosurgical institutions. These accounts represented 22 of 119 neurosurgical programs in North America (18.4%). The presence of a social media account for neurosurgical departments was associated with statistically significant higher values of academic impact metrics (P social media metrics for neurosurgical department accounts, however, did not correlate with any values of academic indices. For journals, there were 11 journals present on social media and had greater academic metrics compared with journals without social media presence (P Social media presence is associated with stronger academic bibliometrics profiles for both neurosurgical departments and journals. The impact of social media metrics on indices of scientific impact in neurosurgery is not known. Copyright © 2016 Elsevier Inc. All rights reserved.

  16. 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...

  17. 12 CFR 7.1018 - Automatic payment plan account.

    Science.gov (United States)

    2010-01-01

    ... 7.1018 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY BANK ACTIVITIES AND... dividends at the current rate paid on regular savings accounts. The depositor, upon reaching a previously designated age, receives his or her accumulated savings and earned interest in installments of equal amounts...

  18. 38 CFR 1.576 - General policies, conditions of disclosure, accounting of certain disclosures, and definitions.

    Science.gov (United States)

    2010-07-01

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

  19. 32 CFR 718.1 - General provisions.

    Science.gov (United States)

    2010-07-01

    ... presumptive death is made, a man's pay accounts are closed as of the day following the expiration of the 12...' gratuity, become payable. A finding of presumptive death concerning an officer or enlisted man of the Navy... designate, has authority to make all determinations necessary in the administration of the act, and for the...

  20. Applying Department of Defense Financial Statement Guidelines to the Naval Postgraduate School

    National Research Council Canada - National Science Library

    Flannery, Robert

    2002-01-01

    ... by the Department of the Navy's primary accounting system. This thesis also evaluates the capabilities of the Standard Accounting and Reporting System (STARS), as it pertains to NPS, and how its reports can be used to create the necessary financial statements described in the financial management regulations for the federal government.

  1. 2007 Land and Maritime Supply Chains Conference - The Source Behind the Force, Extending the Enterprise, Connecting the Warfighter Demand with Supply, Delivering Supply Chain Excellence

    Science.gov (United States)

    2007-08-29

    Jeff Dixius Mr. Dave Edwards Mr. Evan Baisden Ms. Mechelle vandermlen Mr. Kreston Harris Ms. Dorell Dubiak Mr. Ed Wingo Mr. David Devine...Traver, USN Mr. Chris Zahnow Mr. Ed Anderson Ms. Annette Seman Mr. Todd Manning Mr. Michael DeJournett Mr. Jerry Goodson Ms. Julie N. Van Schaik...Patton (DY) Vanessa Tatum (SL) DMAG MEO JAH Tod Billings DeCA MEO Accounting JAE Dan Singer DeCA MEO Vendor Pay JAJ Regina Emrich MEOs Accounts Payable

  2. CONSOLIDATED COST ACCOUNTING AT MEAT AND FAT PRODUCTION: METHODOLOGY AND PRACTICE

    Directory of Open Access Journals (Sweden)

    Volodymyr Kushnir

    2017-08-01

    Full Text Available Aim of the article is to study and improve methods of consolidated cost accounting at meat and fat production to obtain detailed information about production costs and to find ways to reduce the cost of meat production. It is offered to account expenses at meat and fat department for individual production areas that will receive detailed information for the purposes of control, analysis, calculation and reporting. For expedient budgeting activities of each structural unit of meat and fat production and for needs to saving production is proposed to reflect the costs of each production plant to separate groups of analytical accounts. Key words: consolidated accounting, production costs of meat and fat production, cost accounting.

  3. Supply Inventory Management: Property Accountability at Research , Development, Test, and Evaluation Installations

    National Research Council Canada - National Science Library

    2002-01-01

    .... This report evaluates the Military Departments' improvement in maintaining property accountability over personal property at research, development, test, and evaluation installations, Personal...

  4. 7 CFR 91.44 - Charges on overdue accounts and issuance of delinquency notices.

    Science.gov (United States)

    2010-01-01

    ... delinquency notices. 91.44 Section 91.44 Agriculture Regulations of the Department of Agriculture (Continued... Charges on overdue accounts and issuance of delinquency notices. (a) Accounts are considered overdue if... laboratory service will not be performed for any applicant with a notice of delinquency. (d) Applicants with...

  5. 76 FR 45826 - Medical Device User Fee Rates for Fiscal Year 2012

    Science.gov (United States)

    2011-08-01

    ... paper check: All paper checks must be in U.S. currency from a U.S. bank and made payable to the Food and... DEPARTMENT OF HEALTH AND HUMAN SERVICES Food and Drug Administration [Docket No. FDA-2011-N-0542] Medical Device User Fee Rates for Fiscal Year 2012 AGENCY: Food and Drug Administration, HHS. ACTION...

  6. 75 FR 28820 - Notice of Lodging of Consent Decree Under the Comprehensive Environmental Response, Compensation...

    Science.gov (United States)

    2010-05-24

    ... (``CERCLA''), 42 U.S.C. 9607(a)(3), for response costs incurred by the Environmental Protection Agency..., Inc. associated with costs incurred by EPA at the Pioneer Smelting Superfund Site. The Department of... (25 cents per page reproduction cost) payable to the U.S. Treasury or, if by e-mail or fax, forward a...

  7. 78 FR 25465 - Notice of Realty Action: Modified Competitive Auction of Public Lands in Lincoln County, NV

    Science.gov (United States)

    2013-05-01

    ... DEPARTMENT OF THE INTERIOR Bureau of Land Management [LLNVL01000. L158480000.EU0000 241A; N-86674; 12-08807; MO 4500046714; TAS: 14X5232] Notice of Realty Action: Modified Competitive Auction of..., certified check or U.S. postal money order, or any combination thereof, and made payable in U.S. dollars to...

  8. Social media adoption in local health departments nationwide.

    Science.gov (United States)

    Harris, Jenine K; Mueller, Nancy L; Snider, Doneisha

    2013-09-01

    We examined whether characteristics of local health departments (LHD) and their geographic region were associated with using Facebook and Twitter. We also examined the number of tweets per month for Twitter accounts as an indicator of social media use by LHDs. In 2012, we searched for Facebook and Twitter accounts for 2565 LHDs nationwide, and collected adoption date and number of connections for each account. Number of tweets sent indicated LHD use of social media. LHDs were classified as innovators, early adopters, or nonadopters. Characteristics of LHDs were compared across adoption categories, and we examined geographic characteristics, connections, and use. Twenty-four percent of LHDs had Facebook, 8% had Twitter, and 7% had both. LHDs serving larger populations were more likely to be innovators, tweeted more often, and had more social media connections. Frequency of tweeting was not associated with adoption category. There were differences in adoption across geographic regions, with western states more likely to be innovators. Innovation was also higher in states where the state health department adopted social media. Social media has the potential to aid LHDs in disseminating information across the public health system. More evidence is needed to develop best practices for this emerging tool.

  9. 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...

  10. 25 CFR 115.711 - How is money in a trust account invested?

    Science.gov (United States)

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false How is money in a trust account invested? 115.711 Section 115.711 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES TRUST FUNDS... § 115.711 How is money in a trust account invested? OTFM manages trust fund investments and its...

  11. RESTORATION OF ACCOUNTING A OF THE ENTERPRISE: PREREQUISITE AND ESSENCE

    Directory of Open Access Journals (Sweden)

    Luhova Olha

    2018-01-01

    Full Text Available Introduction. The accounting department regulates the work of all departments and documents the changes that take place at the enterprise in detail. Ukrainian legislation clearly defines the necessity and procedure for proper accounting by business entities. The main requirement is a going concern of accounting: from the date of registration of the enterprise to its liquidation. However, in practice, business entities do not always comply with the requirements of the legislation. Falsity or lack of reporting, poor quality of accounting can interfere cooperation with lenders, business partners and investors. In addition, the law provides administrative responsibility in violation of accounting. Purpose. To research the reasons that caused the restoration of accounting, to reveal the purpose, variants and stages of its realization. Results. The reasons that cause the company to a situation when it is necessary to restore accounting are reviewed. Late recovery and availability of accounting violations can lead to serious consequences for the enterprise. First of all, there will be problems with state authorities. Evading taxes or paying inappropriate amounts leads to administrative or even criminal responsibility. In addition, the lack of proper accounting can negatively affect the economic activity of the enterprise. Distortion of data sooner or later will cause to the fact that the company’s management will not be able to control the movement of inventories, financial assets. Possible options for restoring the accounting system are considered. Recovery may be done by a staff accountant, a private accountant which is involved in the execution of this procedure, or may be entrusted to an outsourcing accounting company. Stages of enterprise’s accounting restoration are reviewed. They are analysis of available primary documents and registers of accounting; making necessary changes in existing documents and filling out missing documents

  12. Workplace Skills Taught in a Simulated Analytical Department

    Science.gov (United States)

    Sonchik Marine, Susan

    2001-11-01

    Integration of workplace skills into the academic setting is paramount for any chemical technology program. In addition to the expected chemistry content, courses must build proficiency in oral and written communication skills, computer skills, laboratory safety, and logical troubleshooting. Miami University's Chemical Technology II course is set up as a contract analytical laboratory. Students apply the advanced sampling techniques, quality assurance, standard methods, and statistical analyses they have studied. For further integration of workplace skills, weekly "department meetings" are held where the student, as members of the department, report on their work in process, present completed projects, and share what they have learned and what problems they have encountered. Information is shared between the experienced members of the department and those encountering problems or starting a new project. The instructor as department manager makes announcements, reviews company and department status, and assigns work for the coming week. The department members report results to clients in formal reports or in short memos. Factors affecting the success of the "department meeting" approach include the formality of the meeting room, use of an official agenda, the frequency, time, and duration of the meeting, and accountability of the students.

  13. 77 FR 39341 - Proposed Information Collection (Annual-Final Report and Account) Activity: Comment Request

    Science.gov (United States)

    2012-07-02

    ... DEPARTMENT OF VETERANS AFFAIRS [OMB Control No. 2900-0017] Proposed Information Collection (Annual-Final Report and Account) Activity: Comment Request AGENCY: Veterans Benefits Administration, Department... of certain information by the agency. Under the Paperwork Reduction Act (PRA) of 1995, Federal...

  14. The nuclear materials control and accountability internal audit program at the Oak Ridge Y-12 plant

    International Nuclear Information System (INIS)

    Lewis, T.J.

    1987-01-01

    The internal audit program of the Nuclear Material Control and Accountability (NMCandA) Department at the Oak Ridge Y-12 Plant, through inventory-verification audits, inventory-observation audits, procedures audits, and records audits, evaluates the adequacy of material accounting and control systems and procedures throughout the Plant; appraises and verifies the accuracy and reliability of accountability records and reports; assures the consistent application of generally accepted accounting principles in accounting for nuclear materials; and assures compliance with the Department of Energy (DOE) and NMCandA procedures and requirements. The internal audit program has significantly strengthened the control and accountability of nuclear materials through improving the system of internal control over nuclear materials, increasing the awareness of materials control and accountability concerns within the Plant's material balance areas (MBAs), strengthening the existence of audit trails within the overall accounting system for nuclear materials, improving the accuracy and timeliness of data submitted to the nuclear materials accountability system, auditing the NMCandA accounting system to ensure its accuracy and reliability, and ensuring that all components of that system (general ledgers, subsidiary ledgers, inventory listings, etc.) are in agreement among themselves

  15. 12 CFR 573.12 - Limits on sharing account number information for marketing purposes.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Limits on sharing account number information..., DEPARTMENT OF THE TREASURY PRIVACY OF CONSUMER FINANCIAL INFORMATION Limits on Disclosures § 573.12 Limits on sharing account number information for marketing purposes. (a) General prohibition on disclosure of...

  16. 25 CFR 115.403 - Who will receive information regarding a minor's supervised account?

    Science.gov (United States)

    2010-04-01

    ... receive information regarding a minor's supervised account? (a) The parent(s) with legal custody of the... 25 Indians 1 2010-04-01 2010-04-01 false Who will receive information regarding a minor's supervised account? 115.403 Section 115.403 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR...

  17. Fundamentals of materials accounting for nuclear safeguards

    Energy Technology Data Exchange (ETDEWEB)

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

    1989-04-01

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

  18. 12 CFR 7.1020 - Purchase of open accounts.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Purchase of open accounts. 7.1020 Section 7.1020 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY BANK ACTIVITIES AND... part of the business of banking and within the power of a national bank. (b) Export transactions. A...

  19. 26 CFR 1.141-6 - Allocation and accounting rules.

    Science.gov (United States)

    2010-04-01

    ... 1.141-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax Exemption Requirements for State and Local Bonds § 1.141-6.... Thus, allocations generally may be made using any reasonable, consistently applied accounting method...

  20. 7 CFR 1700.32 - Program Accounting and Regulatory Analysis.

    Science.gov (United States)

    2010-01-01

    ... Administrator with respect to management, information systems, budgets, and other such matters. (a) The... 7 Agriculture 11 2010-01-01 2010-01-01 false Program Accounting and Regulatory Analysis. 1700.32... SERVICE, DEPARTMENT OF AGRICULTURE GENERAL INFORMATION Agency Organization and Functions § 1700.32 Program...

  1. 39 CFR 3060. 30 - Statement of allocated assets and liabilities for competitive products.

    Science.gov (United States)

    2010-07-01

    ... on basis of: Total net assets Cash and Cash Equivalents $x,xxx $x,xxx $x,xxx Net Accounts Receivable...: Compensation and Benefits x,xxx x,xxx x,xxx Payables and Accrued Expenses x,xxx x,xxx x,xxx Customer Deposit...,xxx Non-Current Liabilities: x,xxx x,xxx x,xxx Workers' Compensation x,xxx x,xxx x,xxx Employees...

  2. 31 CFR 351.3 - What special terms do I need to know to understand this part?

    Science.gov (United States)

    2010-07-01

    ... payments be made. Beneficiary refers to the second individual named in the registration of a security held... security registered “John Doe SSN 123-45-6789 POD (payable on death to) Joseph Doe SSN 987-65-4321.” In... bonds. New Treasury Direct system (New Treasury Direct) is an online account system in which you may...

  3. 31 CFR 359.3 - What special terms do I need to know to understand this part?

    Science.gov (United States)

    2010-07-01

    ... payments be made. Beneficiary refers to the second individual named in the registration of a security held... security registered “John Doe SSN 123-45-6789 POD (payable on death to) Joseph Doe SSN 987-65-4321.” In... Direct) is an online account system in which you may hold and conduct transactions in eligible book-entry...

  4. Finance and supply management project execution plan

    Energy Technology Data Exchange (ETDEWEB)

    BENNION, S.I.

    1999-02-10

    As a subproject of the HANDI 2000 project, the Finance and Supply Management system is intended to serve FDH and Project Hanford major subcontractor with financial processes including general ledger, project costing, budgeting, and accounts payable, and supply management process including purchasing, inventory and contracts management. Currently these functions are performed with numerous legacy information systems and suboptimized processes.

  5. Insurance payment process for HANDI 2000 business management system

    Energy Technology Data Exchange (ETDEWEB)

    Wilson, D.

    1998-08-24

    The Pensions and Savings group handles three types of payment into and out of Fluor Daniel Hanford related to insurance benefits: Premium payment to insurance company; Application of employee insurance withholding against insurance costs; Remittance of insurance claims, and administrative fees. General approach in making and recording the remittance is by forwarding payment information to Accounts Payable Master.

  6. Finance and supply management project execution plan; TOPICAL

    International Nuclear Information System (INIS)

    BENNION, S.I.

    1999-01-01

    As a subproject of the HANDI 2000 project, the Finance and Supply Management system is intended to serve FDH and Project Hanford major subcontractor with financial processes including general ledger, project costing, budgeting, and accounts payable, and supply management process including purchasing, inventory and contracts management. Currently these functions are performed with numerous legacy information systems and suboptimized processes

  7. Financial management : Federal Aviation Administration lacked accountability for major assets

    Science.gov (United States)

    1998-02-18

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

  8. Nuclear material control and accountancy planning and performance testing

    International Nuclear Information System (INIS)

    Mike Enhinger; Dennis Wilkey; Rod Martin; Ken Byers; Brian Smith

    1999-01-01

    An overview of performance testing as used at U.S. Department of Energy facilities is provided. Performance tests are performed on specific aspects of the regulations or site policy. The key issues in establishing a performance testing program are: identifying what needs to be tested; determining how to test; establishing criteria to evaluate test results. The program elements of performance testing program consist of: planning; coordination; conduct; evaluation. A performance test may be conducted of personnel or equipment. The DOE orders for nuclear material control and accountancy are divided into three functional areas: program administration, material accounting, and material control. Examples performance tests may be conducted on program administration, accounting, measurement and measurement control, inventory, and containment [ru

  9. Factors Influencing Adoption of the International Financial Reporting Standards (IFRS) in Accounting Education

    Science.gov (United States)

    Alzeban, Abdulaziz

    2016-01-01

    Purpose: This paper aims to explore the challenges faced by accounting educators in their attempts to incorporate IFRS materials in their teaching and explores the impact of various factors (instructor's attitude, size of accounting department, teaching load, type of institution, teaching experience and teaching materials) on the time spent on…

  10. System analysis for material control and accountancy technology

    International Nuclear Information System (INIS)

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

    1987-01-01

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

  11. 77 FR 45359 - Medical Device User Fee Rates for Fiscal Year 2013

    Science.gov (United States)

    2012-07-31

    ... U.S. currency from a U.S. bank and made payable to the Food and Drug Administration. (FDA's tax... may pay by a check, in U.S. dollars and drawn on a U.S. bank, mailed to: Food and Drug Administration... DEPARTMENT OF HEALTH AND HUMAN SERVICES Food and Drug Administration [Docket No. FDA-2012-N-0785...

  12. 26 CFR 25.2511-1 - Transfers in general.

    Science.gov (United States)

    2010-04-01

    ..., if A purchases a United States savings bond registered as payable to “A or B,” there is a gift to B...-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954 Transfers § 25.2511-1 Transfers in general. (a) The...

  13. 75 FR 30859 - Notice of Lodging of Consent Decree Under the Comprehensive Environmental Response, Compensation...

    Science.gov (United States)

    2010-06-02

    ..., Compensation and Liability Act of 1980, 42 U.S.C. 9601-9675, for recovery of costs incurred by the United... of costs incurred by EPA at the Site. The Department of Justice will receive for a period of thirty... Library, please enclose a check in the amount of $23.25 (25 cents per page reproduction cost) payable to...

  14. 77 FR 65198 - Generic Drug User Fee-Abbreviated New Drug Application, Prior Approval Supplement, and Drug...

    Science.gov (United States)

    2012-10-25

    ..., U.S. postal money order, or wire transfer. FDA has partnered with the U.S. Department of the... money order and make payable to the order of the Food and Drug Administration. Your payment can be mailed to: Food and Drug Administration, P.O. Box 979108, St. Louis, MO 63197-9000. If checks are to be...

  15. 77 FR 31034 - Notice of Realty Action: Non-Competitive Direct Sale of Reversionary Interest Recreation and...

    Science.gov (United States)

    2012-05-24

    ...-08807; MO 4500030924; TAS: 14X5232] Notice of Realty Action: Non-Competitive Direct Sale of Reversionary... check, U.S. postal money order, or bank draft, and made payable in U.S. dollars to the ``Department of... percent deposit. Payment must be submitted in the form of a certified check, U.S. postal money order, bank...

  16. 77 FR 45634 - Biosimilar User Fee Rates for Fiscal Year 2013

    Science.gov (United States)

    2012-08-01

    .... postal money order, or wire transfer. FDA has partnered with the U.S. Department of the Treasury to... money order, and make payable to the order of the Food and Drug Administration. Your payment can be mailed to: Food and Drug Administration, P.O. Box 979108, St. Louis, MO 63197-9000. If checks are to be...

  17. The contribution of Spanish account planners to advertising effectiveness

    Directory of Open Access Journals (Sweden)

    Cristina Sánchez-Blanco, Ph.D.

    2010-01-01

    Full Text Available This paper aims to establish the account planner’s role and contribution in the creation of effective communication strategies for advertisers. Account Planning was born in 1968 in two advertising agencies in London, within the media and marketing context of that period. In the present circumstances, characterized by consumers’ protagonism and the need of an integrated communication, the account planner has acquired a more prominent role as the protector of the consumer. The account planner works to assure that commercial communication is based on in-depth research about the consumers and their characteristics. Thus, account planners add value to advertisers’ success because they are in charge of conducting correct brand positioning and effective communication strategies, focused on in-depth consumer knowledge.These theoretical reflections are more relevant when applied to the empirical study of the contemporary situation of account planners working in Spain, where Account Planning is a recent discipline. It was in the early 1990s when the first advertising agencies adopted this function for the first time, however, in less than 20 years account planning has become a key department in commercial communication. The empirical study is based on a survey applied to professional of account planning working Spain.

  18. 18 CFR 367.4340 - Account 434, Extraordinary income.

    Science.gov (United States)

    2010-04-01

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

  19. 18 CFR 367.4350 - Account 435, Extraordinary deductions.

    Science.gov (United States)

    2010-04-01

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

  20. Cash Accountability in the Department of Defense, for the Imprest Fund Maintained at the Defense Logistics Agency, Sharonsville, Ohio

    National Research Council Canada - National Science Library

    McKinney, Terry

    1994-01-01

    Our objectives were to verify the accountability for cash and related assets and to evaluate the adequacy of procedures used to determine the accuracy of records used to support cash accountability...

  1. 78 FR 48075 - Western Pacific Fisheries; 2013 Annual Catch Limits and Accountability Measures; Correcting...

    Science.gov (United States)

    2013-08-07

    ... DEPARTMENT OF COMMERCE National Oceanic and Atmospheric Administration 50 CFR Part 665 [Docket No. 121107617-3628-03] RIN 0648-XC351 Western Pacific Fisheries; 2013 Annual Catch Limits and Accountability...-Deep 7 bottomfish fishery is not subject to in-season closure or other in- season accountability...

  2. 77 FR 56714 - Agency Information Collection (Annual-Final Report and Account) Activities Under OMB Review

    Science.gov (United States)

    2012-09-13

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

  3. ACCOUNTING AND AUDIT OPERATIONS ON CURRENT ACCOUNT

    Directory of Open Access Journals (Sweden)

    Koblyanska Olena

    2018-03-01

    Full Text Available Introduction. The article is devoted to theoretical, methodical and practical issues of accounting and auditing of operations on the current account. The purpose of the study is to deepen and consolidate the theoretical and practical knowledge of the issues of accounting and auditing of operations on the current account, identify practical problems with the implementation of the methodology and organization of accounting and auditing of operations on the current account and develop recommendations for the elimination of deficiencies and improve the accounting and auditing. Results. The issue of the relevance of proper accounting and audit of transactions on the current account in the bank is considered. The research of typical operations on the current account was carried out with using of the method of their reflection in the account on practical examples. Features of the audit of transactions on the current account are examined, the procedure for its implementation is presented, and types of abuses and violations that occur while performing operations on the current account are identified. The legal regulation of accounting, analysis and control of operations with cash on current accounts is considered. The problem issues related to the organization and conducting of the audit of funds in the accounts of the bank are analyzed, as well as the directions of their solution are determined. The proposals for determining the sequence of actions of the auditor during the check of cash flow on accounts in the bank are provided. Conclusions. The questions about theoretical, methodological and practical issues of accounting and auditing of operations on the current account in the bank. A study of typical operations with cash on the current account was carried out with the use of the method of their reflection in the accounts and the features of the auditing of cash on the account.

  4. NIAT UNTUK MENGAMBIL CHARTERED ACCOUNTANT DENGAN THEORY OF PLANNED BEHAVIOR

    Directory of Open Access Journals (Sweden)

    Guhti Ayu Sri Wardani

    2015-04-01

    Full Text Available This study aims to analyze and provide empirical evidence about the influence of perceptions and attitudes, subjective norms, and perceived behavioral control on the intention of students to take a chartered accountant. The sample in this study is undergraduate’s students in Faculty of Economics Department of Accounting 2015 and PPAk’s students class of 2014 and 2015 at Diponegoro University were 107 respondents. The method of collecting data is a survey method by distributing questionnaire to respondents either directly or electronically. The data was analyzed using logistics regression analysis. The results showed subjective norm has a significant influence on the intention of student to take a Chartered Accountant. While factors perceptions and attitudes and perceived behavioral control have no a significant influence on the intention of students to take Charetered Accountant.

  5. The Key Success and Strategic Role of Accrual Based Accounting Implementation

    Directory of Open Access Journals (Sweden)

    Surepno Surepno

    2015-09-01

    Full Text Available Central Government policy to adopt accrual-based accounting system providing consequences for local governments to apply accrual accounting in the financial statements. Empirical evidence shows that the readiness of the local government in Indonesia in the process of implementation of accrual accounting is still relatively low. This study aimed to analyze the success of Semarang Government in implementing accrual accounting. This study also analyzes the offender's response to the implementation of the strategic role of accrual accounting in transparency and accountability. Furthermore, the method used in this study is a qualitative approach to perform a case study at the Department of Finance and Asset Management Area (DPKAD Semarang by means of interviewing the key actors of implementation. The results showed that the successful implementation of accrual accounting Semarang government is supported by four main strategies, namely management commitment, regulatory development, information systems development and human resource development. Furthermore, based on the conclusions of the implementers shows that accrual accounting has a strategic role in increasing transparency and accountability through financial reporting.

  6. 18 CFR 367.9200 - Account 920, Administrative and general salaries.

    Science.gov (United States)

    2010-04-01

    ..., Administrative and general salaries. 367.9200 Section 367.9200 Conservation of Power and Water Resources FEDERAL... and general salaries. (a) This account must include salaries, wages, bonuses and other consideration... detailed records subdividing salaries and wages by departments or other functional organization units. ...

  7. Accountability of Radioactive Materials in Malaysian Nuclear Agency

    International Nuclear Information System (INIS)

    Noor Fadilla Ismail; Wan Saffiey Wan Abdullah; Khairuddin Mohamad Kontol; Azimawati Ahmad; Suzilawati Muhd Sarowi; Mohd Fazlie Abdul Rashid

    2016-01-01

    Radioactive materials possessed in Malaysian Nuclear Agency have many beneficial applications for research and development, calibration, tracer and irradiation. There are two types of radioactive materials which consist of sealed sourced and unsealed sourced shall be accounted for and secured at all the times by following the security aspect. The Health Physics Group in the Department of Radiation Safety and Health Division is responsible to manage the issues related to any accountability for all radioactive material purchased or received under the radioactive material protocol. The accountability of radioactive materials in Malaysian Nuclear Agency is very important to ensure the security and control the radioactive materials to not to be lost or fall into the hands of people who do not have permission to possess or use it. The accountability of radioactive materials considered as a mandatory to maintaining accountability by complying the requirements of the Atomic Energy Licensing Act 1984 (Act 304) and regulations made thereunder and the conditions of license LPTA / A / 724. In this report describes the important element of accountability of radioactive materials in order to enhances security standard by allowing tracking of the locations of sources and to reduce the risk of radioactive materials falling into the wrong hands. (author)

  8. 76 FR 54801 - Healthlink, a Wellpoint, Inc. Company, Accounts Receivable and Collections Division, St. Louis...

    Science.gov (United States)

    2011-09-02

    ... DEPARTMENT OF LABOR Employment and Training Administration [TA-W-80,213] Healthlink, a Wellpoint, Inc. Company, Accounts Receivable and Collections Division, St. Louis, MO; Notice of Negative... Globalization Adjustment Assistance Act of 2009 (Trade Act of 2009) was satisfied. Specifically, the Department...

  9. Office of Inspector General audit report on the U.S. Department of Energy`s consolidated financial statements for fiscal year 1998

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1999-02-01

    The Department prepared the Fiscal Year 1998 Accountability Report to combine critical financial and program performance information in a single report. The Department`s consolidated financial statements and the related audit reports are included as major components of the Accountability Report. The Office of Inspector General audited the Department`s consolidated financial statements as of and for the years ended September 30, 1998 and 1997. In the opinion of the Office of Inspector General, except for the environmental liabilities lines items in Fiscal year 1998, these financial statements present fairly, in all material respects, the financial position of the Department as of September 30, 1998 and 1997, and its consolidated net cost, changes in net position, budgetary resources, financing activities, and custodial activities for the years then ended in conformity with Federal accounting standards. In accordance with Government Auditing Standards, the Office of Inspector General issued a separate report on the Department internal controls. This report discusses needed improvements to the environmental liabilities estimating process and the reporting of performance measure information.

  10. Improving public sector performance by strenghtening the relationship between audit and accounting

    Directory of Open Access Journals (Sweden)

    Adelina DUMITRESCU

    2012-11-01

    Full Text Available If twenty years ago the financial activities of any Romanian enterprise were the sole responsibility of the accountant, nowadays the relationships of the economical entities within theirselves and with their environment are too complex to be handled just by accounting departments. Around accounting there have appeared a significant number of activities like Controlling and Auditing which are meant to link Accounting with the strategic management. In this regard the paper approaches the relationship between internal public audit and accounting which improves decisions making process in public sector. The research methodology aims to study these relationships and determine how they can work to the benefit of increasing public sector performance. The conclusions of the research shape aspects of accounting and auditing improvement as main strategic components for insuring performance in the public sector.

  11. Materials control and accountability auditor training

    International Nuclear Information System (INIS)

    Barham, M.A.

    1993-01-01

    As the Department of Energy (DOE) works to standardize the training for individuals performing materials control and accountability (MC and A) functions, the need for a definition of the appropriate training for MC and A auditors has become apparent. In order to meet the DOE requirement for individual training plans for all staff performing MC and A functions, the following set of guidelines was developed for consideration as applicable to MC and A auditors. The application of these guidelines to specific operating environments at individual DOE sites may require modification to some of the tables. The paper presents one method of developing individual training programs for an MC and A auditor or for an MC and A audit group based on the requirements for internal audits and assessments included in DOE Order 5633.3, Control and Accountability for Nuclear Materials

  12. Tritium accountancy in fusion systems

    Energy Technology Data Exchange (ETDEWEB)

    Klein, J.E.; Clark, E.A.; Harvel, C.D.; Farmer, D.A.; Tovo, L.L.; Poore, A.S. [Savannah River National Laboratory, Aiken, SC (United States); Moore, M.L. [Savannah River Nuclear Solutions, Aiken, SC (United States)

    2015-03-15

    The US Department of Energy (DOE) has clearly defined requirements for nuclear material control and accountability (MCA) of tritium whereas the International Atomic Energy Agency (IAEA) does not since tritium is not a fissile material. MCA requirements are expected for tritium fusion machines and will be dictated by the host country or regulatory body where the machine is operated. Material Balance Areas (MBA) are defined to aid in the tracking and reporting of nuclear material movements and inventories. Material sub-accounts (MSA) are established along with key measurement points (KMP) to further subdivide a MBA to localize and minimize uncertainties in the inventory difference (ID) calculations for tritium accountancy. Fusion systems try to minimize tritium inventory which may require continuous movement of material through the MSA. The ability of making meaningful measurements of these material transfers is described in terms of establishing the MSA structure to perform and reconcile ID calculations. For fusion machines, changes to the traditional ID equation will be discussed which includes breeding, burn-up, and retention of tritium in the fusion device. The concept of 'net' tritium quantities consumed or lost in fusion devices is described in terms of inventory taking strategies and how it is used to track the accumulation of tritium in components or fusion machines. (authors)

  13. Accounting for hybridity: Accrual budgeting in the Dutch central government

    NARCIS (Netherlands)

    Mol, Nico P.; de Kruijf, J.A.M.

    2003-01-01

    In the Dutch central government (following countries like New Zealand, Australia and the UK) a system of resource budgeting is being developed as a substitute for its present dual system of cash/commitment budgeting for core departments and accrual accounting for executive agencies. Advocates of

  14. 15 CFR 990.65 - Opening an account for recovered damages.

    Science.gov (United States)

    2010-01-01

    ... Trade (Continued) NATIONAL OCEANIC AND ATMOSPHERIC ADMINISTRATION, DEPARTMENT OF COMMERCE OIL POLLUTION... an account for recovered damages. (a) General. Sums recovered by trustees in satisfaction of a... be used to implement the Final Restoration Plan or all or an appropriate component of a Regional...

  15. ACCOUNTING HARMONIZATION AND HISTORICAL COST ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Valentin Gabriel CRISTEA

    2017-05-01

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

  16. 25 CFR 115.713 - When does money in a trust account start earning interest?

    Science.gov (United States)

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false When does money in a trust account start earning interest? 115.713 Section 115.713 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL... and Interests § 115.713 When does money in a trust account start earning interest? Funds must remain...

  17. Accounting for External Turbulence of Logistics Organizations via Performance Measurement Systems

    DEFF Research Database (Denmark)

    Bühler, Andreas; Wallenburg, Carl Marcus; Wieland, Andreas

    2016-01-01

    Purpose: This paper aims to investigate the role of upper management in designing performance measurement systems (PMS) that account for external turbulence of the organization and to show how this PMS design for turbulence impacts organizational resilience and distribution service performance....... Design/methodology/approach: Hypotheses are developed by integrating management accounting and strategic management perspectives into supply chain management and subsequently tested based on data from 431 logistics organizations (i.e. both logistics companies and internal logistics departments...

  18. Material control and accounting in the Department of Energy's nuclear fuel complex

    Energy Technology Data Exchange (ETDEWEB)

    None

    1989-01-01

    Material control and accounting takes place within an envelope of activities related to safeguards and security, as well as to safety, health, and environment, all of which need to be managed to assure that the entire nuclear fuel complex can operate in a societally accepted manner. Within this envelope the committee was directed to carry out the following scope of work: (1) Review the MCandA systems in use at selected DOE facilities that are processing special nuclear material (SNM) in various physical and chemical forms. (2) Design and convene a workshop for senior representatives from each of DOE's facilities on the flows and inventories of nuclear materials. (3) Plan and conduct a series of site visits to each of the facilities to observe first hand the processing operations and the related MCandA systems. (4) Review the potential improvement in overall safeguard systems effectiveness, as measured by expected reduction in inventory difference control limits and inventory differences for materials balance accounts and facilities, or other criteria as appropriate. Indicate how this affects the relative degree of uncertainty in the system. (5) Review the efficiency of operating the MCandA system with and without the upgrading options and assess whether upgrading will contribute further efficiencies in operation, which may reduce many of the current operations costs. Determine if the current system is cost-effective. (6) Recommend the most promising technical approaches for further development by DOE and further study as warranted.

  19. 76 FR 14367 - Fisheries in the Western Pacific; Mechanism for Specifying Annual Catch Limits and Accountability...

    Science.gov (United States)

    2011-03-16

    ... DEPARTMENT OF COMMERCE National Oceanic and Atmospheric Administration 50 CFR Part 665 RIN 0648-AY93 Fisheries in the Western Pacific; Mechanism for Specifying Annual Catch Limits and Accountability... limits (ACLs) and accountability measures (AMs), adopt the ecosystem component species classification...

  20. 32 CFR 644.358 - Deposit of proceeds from disposal of family housing in the family housing management account.

    Science.gov (United States)

    2010-07-01

    ... housing in the family housing management account. 644.358 Section 644.358 National Defense Department of....358 Deposit of proceeds from disposal of family housing in the family housing management account. (a... disposal be transferred to the DOD Family Housing Management Account. (The actual transfer of funds will be...

  1. The Department of Defense’s Second Chasm in RFID-UID Technology Adoption

    Science.gov (United States)

    2007-12-01

    Lenders Program DFAR Defense Financial Accounting Regulation DoD Department of Defense DoDSIG Department of Defense Suppliers Information Guide EFT ...through electronic funds transfer ( EFT ). Additionally, CCR shares the data with federal government procurement and electronic business systems. (CCR...government contracting procedures. Additionally, the small business contractors can also tap into SBA resources to find out the latest news on

  2. An Empirical Look at Developmental Interventions and Student Performance in the First Intermediate Accounting Course

    Science.gov (United States)

    Ward, Terry J.; Foote, Rebecca A.; Phillips, Mary E.

    2014-01-01

    Due to concerns about student performance in Intermediate Accounting I, our Department of Accounting established an Intermediate Readiness Committee in the spring of 2006 to create a developmental program for students entering Intermediate I, with the goal of improving performance in that course. Over the next two years, the Committee established…

  3. 76 FR 61284 - Accountability Measures and Reduced Season for the South Atlantic Recreational Sector of Golden...

    Science.gov (United States)

    2011-10-04

    ... DEPARTMENT OF COMMERCE National Oceanic and Atmospheric Administration 50 CFR Part 622 [Docket No. 0907271173-0629-03] RIN 0648-XA701 Accountability Measures and Reduced Season for the South Atlantic.... SUMMARY: NMFS implements accountability measures (AMs) for the recreational sector of golden tilefish in...

  4. 78 FR 54249 - Agency Information Collection Activities: Comment Request

    Science.gov (United States)

    2013-09-03

    .... SUPPLEMENTARY INFORMATION: Title and Form Number: EIB 92-30 Report of Premiums Payable for Financial... request. Form Title: EIB 92-30 Report of Premiums Payable for Financial Institutions Only. SUMMARY: The... insurance coverage. The Report of Premiums Payable for Financial Institutions Only is used to determine the...

  5. CONCEPT MAPS – IMPROVEMENT TOOL FOR ACCOUNTING INFORMATION

    Directory of Open Access Journals (Sweden)

    Oana DRĂGAN

    2014-12-01

    Full Text Available Concept maps, viewed as an innovative method for learning and evolution, are used to synthesize the knowledge of the participants to the learning process and are based on the main concepts and the relationship between them. They offer a visual representation of the information held by an individual, caught through his ability to synthesize the notions/the key concepts. The current study intends to show the importance and efficiency of using the concept maps in economics, especially in the accounting department, a method designed to settle the learning process and, also, to offer a sustainable value. The current empirical study is based on the manner in which the accounting knowledge is displayed by a sample group of 19 practitioners. The originality, the relevance of the concept maps method is underlined by the idea of the practitioners creating their own concept maps designed to point out the importance of the cognitive structure when describing the relationships between different accounting principles.

  6. A new model in achieving Green Accounting at hotels in Bali

    Science.gov (United States)

    Astawa, I. P.; Ardina, C.; Yasa, I. M. S.; Parnata, I. K.

    2018-01-01

    The concept of green accounting becomes a debate in terms of its implementation in a company. The result of previous studies indicates that there are no standard model regarding its implementation to support performance. The research aims to create a different green accounting model to other models by using local cultural elements as the variables in building it. The research is conducted in two steps. The first step is designing the model based on theoretical studies by considering the main and supporting elements in building the concept of green accounting. The second step is conducting a model test at 60 five stars hotels started with data collection through questionnaire and followed by data processing using descriptive statistic. The result indicates that the hotels’ owner has implemented green accounting attributes and it supports previous studies. Another result, which is a new finding, shows that the presence of local culture, government regulation, and the awareness of hotels’ owner has important role in the development of green accounting concept. The results of the research give contribution to accounting science in terms of green reporting. The hotel management should adopt local culture in building the character of accountant hired in the accounting department.

  7. How "accountable" are accountable care organizations?

    Science.gov (United States)

    Addicott, Rachael; Shortell, Stephen M

    2014-01-01

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

  8. Office of Inspector General report on Naval Petroleum Reserve Number 1, independent accountant`s report on applying agreed-upon procedures

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-12-01

    On October 6, 1997, the Department of Energy (DOE) announced it had agreed to sell all of the Government`s interest in Naval Petroleum Reserve Number 1 (NPR-1) to Occidental Petroleum Corporation for $3.65 billion. This report presents the results of the independent certified public accountants` agreed-upon procedures work on the Preliminary Settlement Statement of the Purchase and Sale Agreement between DOE and Occidental. To fulfill their responsibilities, the Office of Inspector General contracted with the independent public accounting firm of KPMG Peat Marwick LLP to conduct the work for them, subject to their review. The work was done in accordance with the Statements on Standards for Attestation Engagements issued by the American Institute of Certified Public Accountants. As such, the independent certified public accountants performed only work that was agreed upon by DOE and Occidental. This report is intended solely for the use of DOE and Occidental and should not be used by those who have not agreed to the procedures and taken responsibility for the sufficiency of the procedures for their purposes. However, this report is a matter of public record, and its distribution is not limited. The independent certified public accountants identified over 20 adjustments to the Preliminary Settlement Statement that would result in a $10.8 million increase in the sale price.

  9. 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.

  10. 78 FR 23827 - Designation of Eighteen Individuals Pursuant to the Sergei Magnitsky Rule of Law Accountability...

    Science.gov (United States)

    2013-04-22

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

  11. Creating a comprehensive, efficient, and sustainable nuclear regulatory structure. A Process Report from the U.S. Department of Energy's Material Protection, Control and Accounting Program

    International Nuclear Information System (INIS)

    Davis, Gregory E.; Brownell, Lorilee; Wright, Troy L.; Tuttle, John D.; Cunningham, Mitchel E.; O'Brien, Patricia E.

    2006-01-01

    This paper describes the strategies and process used by the U.S. Department of Energy's (DOE) nuclear Material Protection, Control and Accounting (MPC and A) Regulatory Development Project (RDP) to restructure its support for MPC and A regulations in the Russian Federation. The RDP adopted a project management approach to defining, implementing, and managing an effective nuclear regulatory structure. This approach included defining and developing the regulatory documents necessary to provide the Russian Federation with a comprehensive regulatory structure that supports an effective and sustainable MPC and A Program in Russia. This effort began in February 2005, included a series of three multi-agency meetings in April, June, and July, and culminated in August 2005 in a mutually agreed-upon plan to define and populate the nuclear regulatory system in the Russian Federation for non-military, weapons-usable material. This nuclear regulatory system will address all non-military Category I and II nuclear material at the Russian Federal Atomic Energy Agency (Rosatom), the Russian Agency for Industry (Rosprom), and the Federal Agency for Marine and River Transport (FAMRT) facilities; nuclear material in transport and storage; and nuclear material under the oversight of the Federal Environmental, Industrial and Nuclear Supervisory Service of Russia (Rostechnadzor). The Russian and U.S. MPC and A management teams approved the plan, and the DOE National Nuclear Security Administration's (NNSA) NA-255, Office of Infrastructure and Sustainability (ONIS), is providing funding. The Regulatory Development Project is managed by the Pacific Northwest National Laboratory (PNNL) for the U.S. Department of Energy's (DOE) NNSA

  12. Accounting Fundamentals for Non-Accountants

    Science.gov (United States)

    The purpose of this module is to provide an introduction and overview of accounting fundamentals for non-accountants. The module also covers important topics such as communication, internal controls, documentation and recordkeeping.

  13. Carbon accounting rules and guidelines for the United States Forest Sector

    Science.gov (United States)

    Richard A. Birdsey

    2006-01-01

    The United States Climate Change initiative includes improvements to the U.S. Department of Energy's Voluntary Greenhouse Gas Reporting Program. The program includes specific accounting rules and guidelines for reporting and registering forestry activities that reduce atmospheric CO2 by increasing carbon sequestration or reducing emissions....

  14. Hospital accounting and information systems: a critical assessment.

    Science.gov (United States)

    Macintosh, N B

    1991-01-01

    Public sector organisations seem to be caught up in the global wave of 'neo-Thatcherism'. As such, they are being held 'accountable' today by their respective government finance departments for the costs and benefits of the services they provide to the general public. As the public purse tightens, hospitals (and related health service units) more and more compete with other public sector organisations (old-age pensions and services, post-secondary education, day-care centres, port authorities, unemployment insurance, parks and recreation, elite sport programs, aboriginal peoples aid and development, and so on) for a diminishing piece of what seems a smaller and smaller pie. In this 'fight-for-funding', hospitals seem particularly vulnerable. Sky-rocketing costs, public resentment of doctors' high income and a deliberate restriction and limiting of medical school places, among other things, contribute to general public antagonism. The message for hospitals is that cost-effective accountability will loom large when hospitals come begging at the public trough. Even left-wing politicians today seem to be heeding the words of free-market economists like Freedman of Chicago. 'Privatisation' is the constant threat for those deemed inefficient. As a consequence, hospital administrators around the world, caught up in this trend, seem to be stampeding to 'boot-up' some kind of new accounting information system. For example, at my own university hospital (Queen's University, Kingston, Canada), the hospital administrators are in the process of introducing a version of the Johns Hopkins Hospital (Baltimore, Maryland) case-mix-loading cost-accumulation system. In other parts of the world they are known by other fancy names such as 'patient-costing', 'diagnosis-related-groups' (or DRGs). Trendy accounting systems seem to be the order of the day, a sort of panacea for the current plague of problems hospitals face. As the new systems become operational, however, traditional

  15. International training course on nuclear materials accountability for safeguards purposes

    International Nuclear Information System (INIS)

    1980-12-01

    The two volumes of this report incorporate all lectures and presentations at the International Training Course on Nuclear Materials Accountability and Control for Safeguards Purposes, held May 27-June 6, 1980, at the Bishop's Lodge near Santa Fe, New Mexico. The course, authorized by the US Nuclear Non-Proliferation Act and sponsored by the US Department of Energy in cooperation with the International Atomic Energy Agency, was developed to provide practical training in the design, implementation, and operation of a National system of nuclear materials accountability and control that satisfies both National and IAEA International safeguards objectives. Volume I, covering the first week of the course, presents the background, requirements, and general features of material accounting and control in modern safeguard systems. Volume II, covering the second week of the course, provides more detailed information on measurement methods and instruments, practical experience at power reactor and research reactor facilities, and examples of operating state systems of accountability and control

  16. International training course on nuclear materials accountability for safeguards purposes

    Energy Technology Data Exchange (ETDEWEB)

    1980-12-01

    The two volumes of this report incorporate all lectures and presentations at the International Training Course on Nuclear Materials Accountability and Control for Safeguards Purposes, held May 27-June 6, 1980, at the Bishop's Lodge near Santa Fe, New Mexico. The course, authorized by the US Nuclear Non-Proliferation Act and sponsored by the US Department of Energy in cooperation with the International Atomic Energy Agency, was developed to provide practical training in the design, implementation, and operation of a National system of nuclear materials accountability and control that satisfies both National and IAEA International safeguards objectives. Volume I, covering the first week of the course, presents the background, requirements, and general features of material accounting and control in modern safeguard systems. Volume II, covering the second week of the course, provides more detailed information on measurement methods and instruments, practical experience at power reactor and research reactor facilities, and examples of operating state systems of accountability and control.

  17. 18 CFR 367.4330 - Account 433, Balance transferred from income.

    Science.gov (United States)

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 433, Balance transferred from income. 367.4330 Section 367.4330 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS...

  18. 25 CFR 39.113 - What are the special accountability requirements for the gifted and talented program?

    Science.gov (United States)

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false What are the special accountability requirements for the gifted and talented program? 39.113 Section 39.113 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE... Talented Programs § 39.113 What are the special accountability requirements for the gifted and talented...

  19. Accounting for social accountability: developing critiques of social accountability within medical education.

    Science.gov (United States)

    Ritz, Stacey A; Beatty, Kathleen; Ellaway, Rachel H

    2014-01-01

    The concept of the social accountability of medical schools has garnered many followers, in response to a broad desire for greater social justice in health care. As its use has spread, the term 'social accountability' has become a meta-narrative for social justice and an inevitable and unquestionable good, while at the same time becoming increasingly ambiguous in its meaning and intent. In this article, we use the lenses of postmodernism and critical reflexivity to unpack the multiple meanings of social accountability. In our view, subjecting the concept of 'social accountability' to critique will enhance the ability to appraise the ways in which it is understood and enacted. We contend that critical reflexivity is necessary for social accountability to achieve its aspirations, and hence we must be prepared to become accountable not only for our actions, but also for the ideologies and discourses underlying them.

  20. Safeguards Accountability Network accountability and materials management

    International Nuclear Information System (INIS)

    Carnival, G.J.; Meredith, E.M.

    1985-01-01

    The Safeguards Accountability Network (SAN) is a computerized on-line accountability system for the safeguards accountability control of nuclear materials inventories at Rocky Flats Plant. SAN is a dedicated accountability system utilizing source documents filled out on the shop floor as its base. The system incorporates double entry accounting and is developed around the Material Balance Area (MBA) concept. MBA custodians enter transaction information from source documents prepared by personnel in the process areas directly into the SAN system. This provides a somewhat near-real time perpetual inventory system which has limited interaction with MBA custodians. MBA custodians are permitted to inquire into the system and status items on inventory. They are also responsible for the accuracy of the accountability information used as input to the system for their MBA. Monthly audits by the Nuclear Materials Control group assure the timeliness and accuracy of SAN accountability information

  1. 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...

  2. 76 FR 76757 - States' Decisions on Participating in Accounting and Auditing Relief for Federal Oil and Gas...

    Science.gov (United States)

    2011-12-08

    ... DEPARTMENT OF THE INTERIOR Office of Natural Resources Revenue [Docket No. ONRR-2011-0002] States' Decisions on Participating in Accounting and Auditing Relief for Federal Oil and Gas Marginal Properties... published September 13, 2004 (69 FR 55076), provide two types of accounting and auditing relief for Federal...

  3. 77 FR 43542 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Science.gov (United States)

    2012-07-25

    ... rule that revised Cost Accounting Standard (CAS) 412, ``Composition and Measurement of Pension Cost... Accounting Standards: Cost Accounting Standards 412 and 413--Cost Accounting Standards Pension Harmonization Rule AGENCY: Cost Accounting Standards Board, Office of Federal Procurement Policy, Office of...

  4. Administrative Information Systems Design Beautiful Restaurant Tour

    OpenAIRE

    Risman Risman; Drs. Soetirto Sadikin. M.A

    1999-01-01

    Satisfactory service is the key to business done wonderful tourist restaurants. One ofthe restaurant management efforts to meet these demands is to build informationsystems that can handle sales, handling of inventory until the purchase of rawmaterials, so the restaurant will be increasing productivity.To meet these needs, the author conducted the analysis and design of administrativeinformation system that handles its restaurant sales, purchasing, accounts payable andinventory handling. The ...

  5. Daně z příjmů právnických osob v účetnictví

    OpenAIRE

    Kalivodová, Tereza

    2010-01-01

    The aim of this thesis on "Corporate Income Taxes in Accounting" is to show what takes place this tax in the tax system of Czech Republic, to define the current legislation of this issue, to describe the procedures to detect the amount of payable tax and deferred tax and their subsequent reporting in financial statements. Finally, it views the impact of these taxes on disposable income of the entity.

  6. A Unique Sequence of Financial Accounting Courses Featuring Team Teaching, Linked Courses, Challenging Assignments, and Instruments for Evaluation and Assessment

    Science.gov (United States)

    Lundblad, Heidemarie; Wilson, Barbara A.

    2008-01-01

    The Department of Accounting at California State University Northridge (CSUN) has developed a unique sequence of courses designed to ensure that accounting students are trained not only in technical accounting, but also acquire critical thinking, research and communication skills. The courses have proven effective and have embedded assessment…

  7. 12 CFR 1806.304 - Books of account, records and government access.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 7 2010-01-01 2010-01-01 false Books of account, records and government access..., DEPARTMENT OF THE TREASURY BANK ENTERPRISE AWARD PROGRAM Terms and Conditions of Assistance § 1806.304 Books... to the Awardee's offices and facilities, and all books, documents, records, and financial statements...

  8. 26 CFR 31.3121(v)(2)-1 - Treatment of amounts deferred under certain nonqualified deferred compensation plans.

    Science.gov (United States)

    2010-04-01

    ... a plan means the present value of the total benefits payable to or on behalf of the employee... under a plan means the present value of the benefits payable to or on behalf of the employee under the... present value of the benefits that could be payable to the employee under the plan during the employee's...

  9. 20 CFR 416.542 - Underpayments-to whom underpaid amount is payable.

    Science.gov (United States)

    2010-04-01

    ... § 416.546, SSA will pay the past-due benefits into the dedicated account described in § 416.640(e). If... individual for months he or she no longer met the definition of “child” as set forth at § 416.1856. If no...

  10. DO ACCOUNTING PRACTITIONERS USE ACCOUNTING RESEARCH RESULTS?

    OpenAIRE

    ALINA BEATTRICE VLADU

    2015-01-01

    This paper reports the results of a survey designed to explore if accounting practitioners are using as a reference point in their daily activities the opinions of academia. Since accounting research comprises various trends of research the earnings management research field is used as illustrative case. Among our respondents were accounting professional, members of professional bodies as the Chamber of Financial Auditors or Romania and also Body of Expert and Licensed Accountants...

  11. 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...

  12. Role of Management Accounting in Accounting in General

    OpenAIRE

    Oleksandr Panadiy

    2015-01-01

    The article elucidates main scientific approaches to understanding of essence of management accounting. From scientific studies of domestic scientists it is concluded that most of them classify management accounting under competence of accounting in general. It is shown that the first institutional factors concomitant with division of general theory of accounting into financial and management components were development of forms of business and implementation of accounting standards and manua...

  13. Reciprocal Allocation Method in Service Departments. The Case of a Production Enterprise

    Science.gov (United States)

    Papaj, Ewelina

    2017-12-01

    The main aim of this article is to indicate the role of reciprocal allocation method in the process of costs calculation. In the environment of nowadays companies, often taking very complex organisational forms, the existence of service departments becomes of great importance. Although, as far as management accounting processes are concerned, which lead to identifying the product cost, the service departments' costs come out to be of minor importance. This article means to prove that the service departments' costs and their reliable settlement are a desirable source of information about the products. This work consists of two parts. First of them features theoretical considerations and a critical analysis of subject literature. In the latter part, the service departments' costs calculation will be presented, basing on reciprocal services in a production enterprise from chemical industry.

  14. 77 FR 32913 - Accountability Measures for the Recreational Sector of Gray Triggerfish in the Gulf of Mexico for...

    Science.gov (United States)

    2012-06-04

    ... DEPARTMENT OF COMMERCE National Oceanic and Atmospheric Administration 50 CFR Part 622 [Docket No. 120417412-2412-01] RIN 0648-XCO36 Accountability Measures for the Recreational Sector of Gray Triggerfish in...: NMFS implements accountability measures (AMs) for the recreational sector of gray triggerfish in the...

  15. Management accounting and its place in the accounting system

    Directory of Open Access Journals (Sweden)

    Aneliya Galinova

    2017-05-01

    Full Text Available Management accounting was established as a new direction in accounting from the 50-ies of the XX century. However, it is still debatable as to its nature, content and the place it occupies in the accounting system. The reason for this is that different authors interpreting different way of the term "management accounting". Namely the connection accounting - management creates differences in interpretation. A significant part of the authors emphasize the concept of accounting, others focus on management and the third part of it as a autonomous system. In this article we aim to establish a relationship of management accounting with other types of accountings and his place in the system of accounting.

  16. Analysis of Accounting Programmes Used in Communal Accountancy

    OpenAIRE

    KANOVOVÁ, Lucie

    2013-01-01

    This thesis focuses on accounting programs of municipalities. The theoretical part deals with a characteristic of basic territorial entities, accounting of municipalities, an importance of the accounting program and criteria for a choice of the accounting software. In the practical part are results of my research about accounting programs of municipalities. Furthermore are these programmes described and after that there is chosen the best program for the village Mnich by using a multicriteria...

  17. DETERMINANT FACTORS FOR UNDERGRADUATE STUDENT’S DROPOUT IN AN ACCOUNTING STUDIES DEPARTMENT OF A BRAZILIAN PUBLIC UNIVERSITY

    Directory of Open Access Journals (Sweden)

    Samuel de Oliveira Durso

    2018-05-01

    Full Text Available ABSTRACT: The purpose of this article was to identify explanatory factors for undergraduate student’s dropout from the Accounting program of a Brazilian public university. The theoretical platform that guided the study was formulated using three evasion models related to higher education. The survey database consisted of socioeconomic and demographic information of 371 students. The research used quantitative and qualitative methodologies to reach the proposed goal. Quantitative data analysis was performed through logistic regression. The model proposed by the study was able to accurately predict 77% of the cases of dropout/completion from the sample. The qualitative step was based on five semi-structured interviews with those in the sample who dropped out of their studies. The findings of the research have helped understand the phenomenon of undergraduate student dropout from the Accounting program and stresses the importance of rethinking public policies for the retention of talent and, especially, of those students who depend on their work to maintain their studies.

  18. Are Public Health Organizations Tweeting to the Choir? Understanding Local Health Department Twitter Followership

    Science.gov (United States)

    Choucair, Bechara; Maier, Ryan C; Jolani, Nina; Bernhardt, Jay M

    2014-01-01

    Background One of the essential services provided by the US local health departments is informing and educating constituents about health. Communication with constituents about public health issues and health risks is among the standards required of local health departments for accreditation. Past research found that only 61% of local health departments met standards for informing and educating constituents, suggesting a considerable gap between current practices and best practice. Objective Social media platforms, such as Twitter, may aid local health departments in informing and educating their constituents by reaching large numbers of people with real-time messages at relatively low cost. Little is known about the followers of local health departments on Twitter. The aim of this study was to examine characteristics of local health department Twitter followers and the relationship between local health department characteristics and follower characteristics. Methods In 2013, we collected (using NodeXL) and analyzed a sample of 4779 Twitter followers from 59 randomly selected local health departments in the United States with Twitter accounts. We coded each Twitter follower for type (individual, organization), location, health focus, and industry (eg, media, government). Local health department characteristics were adopted from the 2010 National Association of City and County Health Officials Profile Study data. Results Local health department Twitter accounts were followed by more organizations than individual users. Organizations tended to be health-focused, located outside the state from the local health department being followed, and from the education, government, and non-profit sectors. Individuals were likely to be local and not health-focused. Having a public information officer on staff, serving a larger population, and “tweeting” more frequently were associated with having a higher percentage of local followers. Conclusions Social media has the

  19. Japanese Cost Accounting Systems - analysis of the cost accounting systems of the Japanese cost accounting standard

    OpenAIRE

    Peter, Winter

    2005-01-01

    This paper aims at providing an insight into Japanese cost accounting. Firstly, the development of cost accounting in Japan is delineated. Subsequently, the cost accounting systems codified in the Japanese cost accounting standard are analysed based on the classification according to Hoitsch/Schmitz. Lastly, a critical appraisal of the cost accounting systems of the Japanese cost accounting standard as well as a comparison to German and American cost accounting systems are conducted.

  20. Interactive Role of Organizational Learning and Informal Norms in Accountability and Job Performance in 2014

    Directory of Open Access Journals (Sweden)

    Abolfazl Ghasemzadeh

    2015-09-01

    Full Text Available Introduction: Although the contribution of organizational learning to employee organizational performance is well documented, the mechanisms that explain such relationship remain unclear. Accordingly, the purpose of this paper is to investigate the interactional role of organizational learning and informal norms in accountability and job performance of the staff in a medical department. Methods: The research method of the study is descriptive-correlational type. The statistical population of this study included all staff (N=315 of the Medical Department in Oshnavieh Hospital in 2014. For data gathering in this study, a sample comprising of 180 staff was selected using stratified random sampling. The data were collected through standard questionnaires of Neefe for organizational learning, informal norms of Hall, job performance of Paterson, and the questionnaire of individual accountability of Hochwarter. Pearson and moderated multiple regression analysis were used to test hypotheses. Results: Results showed that organizational learning has a positive and significant correlation with job performance and individual accountability. The results, also, showed a positive and significant correlation between informal norms, personal accountability, and job performance. Regression results showed the interactive role of learning structure dimensions, strategy, and shared vision with informal norms, predicting individual accountability of the staff. Also, interactive role of organizational learning and informal norms was confirmed in predicting job performance of the medical staff. Conclusion: The result of this study hold out that organizational learning directly and with interaction of informal norms improves staffs' performance and accountability. As a result of improved informal norms in a medical setting, we will have staff’s strong accountability and performance.

  1. 14 CFR 187.15 - Payment of fees.

    Science.gov (United States)

    2010-01-01

    ... REGULATIONS FEES § 187.15 Payment of fees. (a) The fees of this part are payable to the Federal Aviation Administration by check, money order, wire transfers, draft, payable in U.S. currency and drawn on a U.S. bank, or by credit card payable in U.S. currency, prior to the provision of any service under this part. (b...

  2. 77 FR 37330 - Reef Fish Fishery of the Gulf of Mexico; 2012 Commercial Accountability Measure and Closure for...

    Science.gov (United States)

    2012-06-21

    ... DEPARTMENT OF COMMERCE National Oceanic and Atmospheric Administration 50 CFR Part 622 [Docket No. 120417412-2412-01] RIN 0648-XCO76 Reef Fish Fishery of the Gulf of Mexico; 2012 Commercial Accountability...: NMFS implements accountability measures (AMs) for the commercial sector of gray triggerfish in the Gulf...

  3. Summary of expenditures of rebates from the low-level radioactive waste surcharge escrow account for calendar year 1988

    International Nuclear Information System (INIS)

    1989-06-01

    This is the third report submitted to Congress under Public Law 99-240, ''The Low-Level Radioactive Waste Policy Amendments Act of 1985'' (the Act). This section of the Act requires the Department of Energy to summarize the annual expenditures made by states and compacts of funds disbursed from the Department's Surcharge Escrow Account, and to assess the compliance of these expenditures with the specified limitations. This report covers expenditures made during calendar year 1988 from funds disbursed to states and compacts following the July 1, 1986, and January 1, 1988, milestones. The next milestone in the Act is January 1, 1990, following which the accumulated surcharge deposits in the Department's Surcharge Escrow Account will again be disbursed. The Act authorizes states with operating low-level radioactive waste disposal sites (sited states) to collect surcharges on disposal of waste from generators located in compact regions currently without disposal sites (non-sited compacts) and in states that do not have sites and that are not members of compacts (nonmember states). The Act requires the sited states to make a monthly deposit to the Department of Energy's Surcharge Escrow Account of 25 percent of the surcharges they collect. Following each milestone date, the Department is required to disburse these funds, with accrued interest, back to those non-sited compacts and nonmember states found in compliance with the milestone requirements for new disposal site development. 4 tabs

  4. Process Accounting

    OpenAIRE

    Gilbertson, Keith

    2002-01-01

    Standard utilities can help you collect and interpret your Linux system's process accounting data. Describes the uses of process accounting, standard process accounting commands, and example code that makes use of process accounting utilities.

  5. Empirical Research Concerning the Impact of the Public Internal Audit on the Accounting System and its Reliability in Romanian Universities

    Directory of Open Access Journals (Sweden)

    Drăguşin Cristina-Petrina

    2016-12-01

    Full Text Available The present paper is materialized in an empirical study concerning the impact of the internal audit on the accounting system and its reliability, in case of public universities in Romania. In order to achieve the study, it was necessary to know the different points of view of the representatives of the accounting departments of public institutions of academic education, using a statistical survey based on questionnaire. The research objectives were focused on obtaining conclusions regarding: the importance of internal auditing of the accounting system and its reliability; the extent to which the internal audit manages to provide reasonable assurances regarding the accounting and financial activity; the importance in auditing of the items related to the accounting activity; the assurance and the adequacy of the human resources allocated to the internal audit departments; the frequency with which the internal audit reports projects are modified in order to follow the audited structure recommendations; the extent to which the audit reports reflect the reality; the internal audit activity contribution in improving the accounting systems and their reliability in the Romanian universities.

  6. Consumer Rights and Accountability in Postsecondary Vocational-Technical Education: An Exploratory Study.

    Science.gov (United States)

    Fitzgerald, Brian; Harmon, Lisa

    Beginning in October 1987, Pelavin Associates conducted an exploratory study of consumer rights and accountability in postsecondary vocational-technical (PVT) programs for the U.S. Department of Education. The study focused on how effectively the governance structure--accreditation and federal and state regulation--ensures that consumer rights are…

  7. Cost of a roller skating rink to the local accident and emergency department.

    Science.gov (United States)

    Nayeem, N; Shires, S E; Porter, J E

    1990-01-01

    A 14 month retrospective study was undertaken to determine the cost implications of the opening of a roller skating rink to the local hospital accident and emergency department (A and E). A total of 398 patients attended following injury at the roller skating rink, of whom 384 were included in the study. The estimated cost of their injuries was determined by the hospital accounts department. The average cost per patient attending the A and E department following roller skating injury was about 100 pounds. The total cost to the A and E department of all injuries sustained at the rink over this period was 38,412 pounds. The cost implications of opening a roller skating rink for the A and E department are considerable. If proposals for self-budgeting are applied, A and E departments will have to seek additional funding if such leisure facilities are opened in their vicinity. PMID:2097020

  8. 25 CFR 115.815 - How does a tribe request trust funds from a tribal trust account?

    Science.gov (United States)

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false How does a tribe request trust funds from a tribal trust account? 115.815 Section 115.815 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES TRUST FUNDS FOR TRIBES AND INDIVIDUAL INDIANS Tribal Accounts Withdrawing Tribal Trust Funds § 115.815 How does a tribe request trust...

  9. Excel in the Accounting Curriculum: Perceptions from Accounting Professors

    Science.gov (United States)

    Ramachandran Rackliffe, Usha; Ragland, Linda

    2016-01-01

    Public accounting firms emphasize the importance of accounting graduates being proficient in Excel. Since many accounting graduates often aspire to work in public accounting, a question arises as to whether there should be an emphasis on Excel in accounting education. The purpose of this paper is to specifically look at this issue by examining…

  10. Accountability, Italian style: how to reply to government pressure?

    Directory of Open Access Journals (Sweden)

    Mauro M

    2015-09-01

    Full Text Available Marianna Mauro, Giovanna TalaricoDepartment of Clinical and Experimental Medicine, Magna Græcia University of Catanzaro, Catanzaro, ItalyAbstract: The current paper addresses the complex issue of accountability by focusing on Italian public hospitals and teaching hospitals; it aims to analyze Italian health care organizations' strategies for responding to the pressure generated by regulations. In particular, in the last few years, Italian hospitals and teaching hospitals have been obliged to implement or improve their accountability instruments in response to a new regulation (known as the Brunetta reform, Legislative Decree number 150/2009. The Legislative Decree aims to measure and assess the results of each public administration unit in terms of efficiency of the human resources, satisfaction level of the final users, and transparency of its action. Despite the initial consensus on the necessity to make the decision process in health care visible and transparent, health care organizations find it difficult to demonstrate accountability. The present paper summarizes the evidence on the degree of compliance to the reform requirements and will allow an in-depth understanding of Italian health organizations' attitudes toward accountability. This study will help policymakers understand the degree of acceptance and application of the new reforms and assess whether the law/regulations may be effective drivers for disseminating a culture of transparency and accountability.Keywords: transparency, Italian health care, law/regulations, compliance

  11. Avifauna of the Pongos Basin, Amazonas Department, Peru

    Science.gov (United States)

    Brooks, Daniel M.; O'Neill, John P.; Foster, Mercedes S.; Mark, Todd; Dauphine, Nico; Franke, Irma J.

    2009-01-01

    We provide an inventory of the avifauna of the Pongos Basin, northern Amazonas Department, Peru based on museum specimens collected during expeditions spanning >60 years within the 20th century. Four hundred and thirty-eight species representing 52 families are reported. Differences between lowland and higher elevation avifaunas were apparent. Species accounts with overviews of specimen data are provided for four species representing distributional records, two threatened species, and 26 species of Nearctic and Austral migrants, of which six are considered probable migrants.

  12. Internet accounting

    NARCIS (Netherlands)

    Pras, Aiko; van Beijnum, Bernhard J.F.; Sprenkels, Ron; Parhonyi, R.

    2001-01-01

    This article provides an introduction to Internet accounting and discusses the status of related work within the IETF and IRTF, as well as certain research projects. Internet accounting is different from accounting in POTS. To understand Internet accounting, it is important to answer questions like

  13. Managing Public Accountability : How Public Managers Manage Public Accountability

    NARCIS (Netherlands)

    Schillemans, Thomas

    2015-01-01

    Accountability is of growing importance in contemporary governance. The academic literature on public accountability is fraught with concerned analyses, suggesting that accountability is a problematic issue for public managers. This article investigates how public managers experience accountability

  14. 77 FR 60945 - 2012-2013 Accountability Measure and Closure for Commercial Black Sea Bass in the South Atlantic

    Science.gov (United States)

    2012-10-05

    ... DEPARTMENT OF COMMERCE National Oceanic and Atmospheric Administration 50 CFR Part 622 [Docket No. 0907271173-0629-03] RIN 0648-XC152 2012-2013 Accountability Measure and Closure for Commercial Black Sea Bass... accountability measure (AM) for the commercial sector of black sea bass in the exclusive economic zone (EEZ) of...

  15. Accounting Students’ Choice on Accounting Information Technology Careers

    OpenAIRE

    Nurul Hasanah Uswati Dewi

    2014-01-01

    The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems. This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly....

  16. Survey procedure: Control and accountability of nuclear materials

    International Nuclear Information System (INIS)

    Van Ness, H.

    1987-02-01

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

  17. A fundamentalist perspective on accounting and implications for accounting

    Directory of Open Access Journals (Sweden)

    Guohua Jiang

    2013-12-01

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

  18. Accountability after Structural Disaggregation: Comparing Agency Accountability Arrangements

    NARCIS (Netherlands)

    Overman, Sjors; Van Genugten, Marieke; Van Thiel, Sandra

    2015-01-01

    New accountability instruments – performance indicators, audits, and financial incentives – are expected to replace traditional accountability instruments in NPM reforms. We test this expectation by looking at the accountability arrangements of semi-autonomous agencies as a typical example of NPM

  19. Professional accounting media - accountants handing over control to the system

    DEFF Research Database (Denmark)

    Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne

    2010-01-01

    Purpose - The purpose of this paper is to explore the relationship between management accounting software and the management accountant, as (re)produced in adverts appearing in professional management accounting journals. The paper analyses how such adverts have shaped the management accountant...... and the social practice of management accounting; in particular, whether these adverts are producing an image of management accountants who are in control of their management accounting system or who are controlled by it. The paper also discusses whether these adverts reflect changes in broader social practices....... Design/methodology/approach - The paper analyses two software adverts that were published in Chartered Institute of Management Accountants' professional journal. It uses discourse analysis to understand both the image of management accountants and the nature of the management accounting software...

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

    Directory of Open Access Journals (Sweden)

    Lucian Cernuşca

    2015-01-01

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

  1. Nuclear materials control and accountability internal audit program

    International Nuclear Information System (INIS)

    Barham, M.A.; Abbott, R.R.

    1991-01-01

    This paper reports that the Department of Energy Order (DOE) 5633.3, Control and Accountability for Nuclear Materials, includes several requirements for development and implementation of an internal audit program. Martin Marietta Energy System, Inc., manages five sites in Tennessee, Kentucky, and Ohio for the DOE Field Office, Oak Ridge and has a Central Nuclear Materials Control and Accountability (NMC and A) Manager with matrixed responsibility for the NMC and A program at the five sites. The Energy Systems Central NMC and A Manager has developed an NMC and A Internal Audit Handbook which defines the functional responsibilities, performance criteria, and reporting and documentation requirements for the Energy Systems NMC and A Internal Audit Program. The initial work to develop and implement these standards was tested at the K-25 Site when the site hired an internal auditor to meet the DOE requirements for an NMC and A Internal Audit program

  2. 27 CFR 6.67 - Sales to retailer whose account is in arrears.

    Science.gov (United States)

    2010-04-01

    ... AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS âTIED-HOUSEâ Unlawful Inducements Extension of... purchases) by an industry member to a retailer whose account is in arrears does not constitute a means to... equal to or greater than the value of each order, regardless of the manner in which the industry member...

  3. Program Cost Accounting Manual. Form J-380/Form J-580, 1989-90.

    Science.gov (United States)

    California State Dept. of Education, Sacramento. Office of Financial Management Practices and Standards.

    In response to criticism by legislators, the business community, and other publics for an apparent lack of sound financial management, the California State Department of Education, together with representatives from the field and from state control agencies, began to develop a new program cost accounting system in 1984. After pilot testing, the…

  4. IMPACT OF THE PRINCIPLES OF FINANCIAL ACCOUNTING ON THE MANAGEMENT ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Daniela CREŢU

    2014-11-01

    Full Text Available The paper studied the impact of the financial accounting principles on the management accounting. There are similarities and differences between the financial accounting and management accounting. The differences are numerous, but in the present paper we are more interested in similarities that are very deep. Not accidentally, in other accounting systems, two types of accounting information form one functional, integrated circuit (accounting monism in U.S.A. or accounting systems of compromise between the accounting monism and dualism. Since there is not only one accounting system, but a set of accounting systems, the accounting principles are not absolute, but relative. This relativity is given by the assumed objectives of the accounting.

  5. Depreciation Accounting in the Uniform Chart of Accounts.

    Science.gov (United States)

    1982-12-01

    footage of building occupied. Reason( s ) for Compute full cost of Rate setting, cash accounting for patient care flow generation and fund- depreciation ing... Horngren , Charles T., Cost Accounting ; A Managerial Emphasis, Prentice-Hall Inc., 1972. 32. Sawyer, Lawrence B., The Practice of Modern Internal Auditing...Awd ubtlft) S . TYPE or RE PORT a PE*IoO CovIERWO Master’s Thesis; Depreciation Accounting in the Uniform Dembr18 Chart of Accounts .PSOiwON.EORlumm

  6. Accounting for Non-Accounting Students: What Affects Their Performance?

    OpenAIRE

    Suhaiza Ismail; Nurkamariah Kasim

    2012-01-01

    This study aims to examine the factors affecting the examination performance of non-accounting students in completing an accounting course, that is, Management Accounting. A questionnaire survey was administered to a total of 147 non-accounting students who enrolled in a Management Accounting course for a semester. The factors considered are gender, prior academic performance, year of study and learning approaches adopted which include deep, surface and strategic approaches. Using multiple re...

  7. DEPARTMENT OF ENERGY: Views on Proposed Civil Penalties, Security Oversight, and External Safety Regulation Legislation

    National Research Council Canada - National Science Library

    Jones, Gary

    2000-01-01

    This report provides the General Accounting Office's views on three bills designed to improve worker and nuclear facility safety and health as well as to enhance security for the Department of Energy (DOE...

  8. A Common Framework in Accounting Curricula: AACSB vs. Non-AACSB Accredited Business Schools.

    Science.gov (United States)

    Nix, David E.; And Others

    1986-01-01

    Reports on a survey of 140 postsecondary accounting departments to determine significant differences between programs accredited by the American Assembly of Collegiate Schools of Business (AACSB) and those that are not. Significant variables included the offering of a graduate degree and size of the college. (CH)

  9. Accounting Employers' Expectations--The Ideal Accounting Graduates

    Science.gov (United States)

    Low, Mary; Botes, Vida; Rue, David Dela; Allen, Jackie

    2016-01-01

    This research examined what accounting employers are seeking in their "ideal" accounting graduate and sought to provide clarification on the "expectation gap" between what accounting employers require in their graduates, and the skills these graduates are exhibiting. Adopting a qualitative research method, this research paper…

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

    Science.gov (United States)

    Calbom, Linda M.; Ashby, Cornelia M.

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

  11. New Frontiers: Training Forensic Accountants within the Accounting Program

    Science.gov (United States)

    Ramaswamy, Vinita

    2007-01-01

    Accountants have recently been subject to very unpleasant publicity following the collapse of Enron and other major companies. There has been a plethora of accounting failures and accounting restatements of falsified earnings, with litigations and prosecutions taking place every day. As the FASB struggles to tighten the loopholes in accounting,…

  12. Accounting Students’ Choice on Accounting Information Technology Careers

    Directory of Open Access Journals (Sweden)

    Nurul Hasanah Uswati Dewi

    2014-12-01

    Full Text Available The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems.This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly.This research shows that the interest in undergraduate accounting students for a career in the field of information systems is very small and this research also appears that the academic supervisor is one of the dominant factors influencing student choice in choosing a career in the field of information systems. Beside this, this study also found that respondents are not interested in a career in accounting information systems more due to that field of information systems is not a career they aspire.

  13. Accounting Students’ Choice on Accounting Information Technology Careers

    Directory of Open Access Journals (Sweden)

    Nurul Hasanah Uswati Dewi

    2014-12-01

    Full Text Available The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems. This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly.This research shows that the interest in undergraduate accounting students for a career in the field of information systems is very small and this research also appears that the academic supervisor is one of the dominant factors influencing student choice in choosing a career in the field of information systems. Beside this, this study also found that respondents are not interested in a career in accounting information systems more due to that field of information systems is not a career they aspire.

  14. 76 FR 53378 - Cost Accounting Standards: Accounting for Insurance Costs

    Science.gov (United States)

    2011-08-26

    ... Accounting Standards: Accounting for Insurance Costs AGENCY: Cost Accounting Standards Board (Board), Office... Discontinuation of Rulemaking. SUMMARY: The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards... development of an amendment to Cost Accounting Standard (CAS) 416 regarding the use of the term ``catastrophic...

  15. Application of Balance Score Card (BSC) in a Nuclear Medicine Department

    International Nuclear Information System (INIS)

    Rayo, J.I.; Serrano, J.; Martin, R.; Corral, C.

    2002-01-01

    Balanced Scorecard (BSC) is a concept helping you translate strategy into action. BSC provides management with a comprehensive picture of business operations and a methodology that facilitates the communication and understanding of business goals and strategies at all levels of an organization. Traditional performance measurement, focusing on external accounting data, was quickly becoming obsolete and something more was needed to provide the information age enterprises with efficient planning tools, For this purpose Kaplan and Norton introduced four different perspectives. Aim: Application of BSC to a Nuclear Medicine Department for provides four perspectives: financial perspective, customer perspective, process perspective and learning and innovation perspective. Conclusion: BSC helps align key performance measures with strategy at all levels of a Nuclear Medicine Department, facilitates communication and understanding, provides feedback and learning and reduce the vast amount of information the Nuclear Medicine Department into essentials

  16. Geographic Comparison of Women in Academic Obstetrics and Gynecology Department-Based Leadership Roles.

    Science.gov (United States)

    Ricciotti, Hope A; Dodge, Laura E; Aluko, Ashley; Hofler, Lisa G; Hacker, Michele R

    2017-10-01

    To describe and compare geographic representation of women in obstetrics and gynecology department-based leadership roles across American Congress of Obstetricians and Gynecologists (ACOG) districts and U.S. Census Bureau regions while accounting for the proportion of women practicing in each area. We conducted a cross-sectional observational study. To more meaningfully quantify representation of women as leaders in ACOG districts and U.S. Census Bureau regions, we calculated representation ratios-the proportion of department-based leaders who were women divided by the proportion of obstetrician-gynecologists who were women. A ratio of 1.0 indicates proportionate representation and less than 1.0 indicates underrepresentation. We calculated 95% CIs to compare representation of women in leadership roles across geographic areas. The gender of major department-based leaders (chair, vice chair, division director) and educational leaders (fellowship, residency, associate residency, medical student clerkship director) was determined from websites. The proportion of department chairs who were women was highest in the West and lowest in the South Census Bureau regions. Representation ratios for women in major department-based leadership roles demonstrated underrepresentation relative to the practicing base nationally and in all four regions. Although women were underrepresented in major department-based leadership throughout the country, there was significantly higher women's representation in major department-based leadership roles in the West (ratio 0.82, 95% CI 0.68-0.99) compared with the Northeast (ratio 0.50, 95% CI 0.42-0.59) and the South (ratio 0.45, 95% CI 0.36-0.57). Similarly, in the division director role, the West (ratio 0.85, 95% CI 0.68-1.1) had significantly higher representation of women compared with the Northeast (ratio 0.50, 95% CI 0.40-0.62). Nationally, women were underrepresented as fellowship directors, proportionately represented as residency

  17. OSE inspection of materials control and accountability: Review

    International Nuclear Information System (INIS)

    Coady, K.J.

    1987-01-01

    As part of its task to confirm that Department of Energy (DOE) field offices provide levels of security and safeguards commensurate with defined threats, the DOE Office of Security Evaluations (OSE) conducts inspections of the nuclear materials control and accountability (MC and A) systems at DOE facilities throughout the United States. Inspections are based on the DOE Safeguards and Security Standards and Criteria, tailored to the specific aspects at and threats to each individual site. This paper reviews the process of inspecting MC and A systems during the planning, preinspection, and inspection/reporting phases

  18. Nosocomial Infections in Nuclear Medicine Departments: some considerations

    International Nuclear Information System (INIS)

    Metello, L.F.; Cunha, L.; Martins, M.; Isabel, O.; Ribeiro, G.

    2002-01-01

    Aim: Surveillance for Nosocomial Infection has become an integral part of hospital practice. Studies conducted more than 30 years ago by the Centers for Disease Control and Prevention (CDC) documented the efficacy of these surveillance activities in reducing Nosocomial Infection occurrence. It is clear that surveillance for Nosocomial Infection involves more than just documenting infection rates. However, many times the professionals involved have tended to stop at the point where rates are reported and fail to complete the task of implementing changes based on the analysis of rates or disseminating information. Moreover specific documentation regarding Nuclear Medicine Departments is not available. We therefore decided to produce this work based in the recognition of this specific need. Methods and Conclusions: Having previously defined the 'state-of-the-art' from science and technology concerning Nosocomial Infection Control and after particular study regarding technical/clinical reality of Nuclear Medicine Departments, namely introducing the radioactivity as a factor that must be taken into account with all its implications and interactions, we have obtained a group of considerations and/or recommendations to be considered in order to accomplish the maximum Quality and Efficiency regarding the Control of Nosocomial Infection in Nuclear Medicine Departments

  19. Financial Accountant Versus Managerial Accountant in the Hotel Business System

    Directory of Open Access Journals (Sweden)

    Ivana Zubac

    2012-01-01

    Full Text Available From the perspective of financial or managerial accountant, subject of interest in this paper is the relationship of financial and managerial accounting in the hotel business. Being necessary functions within the business system of hotel company, their mutual connection as well as their differences are explained. The management of hotel company makes decisions based on accounting information from both parts of accounting. As support to hotel management in decision-making, financial accountant provides financial information about past events, while managerial accountant provides non-financial information oriented toward future. The example above is just one out of many specific tasks, which are performed by accountants of specific part of hotel accounting system. Without their support, the management could not make correct and timely decisions with certainty. The importance of the roles of financial and managerial accountant is reflected through need for a wide knowledge in the field of accounting in specific business conditions of hotel industry.

  20. Safeguards Accountability Network accountability and materials management

    International Nuclear Information System (INIS)

    Carnival, G.J.; Meredith, E.M.

    1985-01-01

    The Safeguards Accountability Network (SAN) is an on-line accountability system used by Rocky Flats Plant to provide accountability control of its nuclear material inventory. The system is also used to monitor and evaluate the use of the nuclear material inventory against programmatic objectives for materials management. The SAN system utilizes two Harris 800 Computers as central processing units. Enhancement plans are currently being formulated to provide automated data collection from process operations on the shop floor and from non-destructive analysis safeguards instrumentation. SAN, discussed in this paper, is an excellent system for basic accountability control of nuclear materials inventories and is a quite useful tool in evaluating the efficient use of nuclear materials inventories at Rocky Flats Plant

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

    Science.gov (United States)

    2016-12-01

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

  2. Taking a Step Forward in Public Health Finance: Establishing Standards for a Uniform Chart of Accounts Crosswalk.

    Science.gov (United States)

    Honoré, Peggy A; Leider, Jonathon P; Singletary, Vivian; Ross, David A

    2015-01-01

    In its 2012 report on the current and future states of public health finance, the Institute of Medicine noted, with concern, the relative lack of capacity for practitioners and researchers alike to make comparisons between health department expenditures across the country. This is due in part to different accounting systems, service portfolios, and state- or agency-specific reporting requirements. The Institute of Medicine called for a uniform chart of accounts, perhaps building on existing efforts such as the Public Health Uniform National Data Systems (PHUND$). Shortly thereafter, a group was convened to work with public health practitioners and researchers to develop a uniform chart of accounts crosswalk. A year-long process was undertaken to create the crosswalk. This commentary discusses that process, challenges encountered along the way and provides a draft crosswalk in line with the Foundational Public Health Services model that, if used by health departments, could allow for meaningful comparisons between agencies.

  3. Analisis Sistem Informasi Akuntansi Penggajian pada PT XYZ

    Directory of Open Access Journals (Sweden)

    Kriswanto Kriswanto

    2013-11-01

    Full Text Available Objectives of this research are to analyze accounting information system in PT XYZ, to analyze payroll process in the company, to identify problems and provide recommendations for improvements to the problems found. Method used in this research trying to build the payroll accounting information system was direct observation in the field, consisting initiation and analysis phase. In the analysis phase, research analyzed the problems that occur in the payroll process. Payroll accounting information system, then, will be proposed to support the internal control over the payroll process, and to facilitate the calculation of salaries. Besides, the system is useful to generate reports relating to payroll processing such as attendance reports to see the amount of employee bonuses gained from the attendance every period, accounts payable, employee tax reports and employee salary reports.

  4. Accounting for Investement Property Under Romanian Accounting System

    Directory of Open Access Journals (Sweden)

    Sava Raluca

    2015-04-01

    Full Text Available Investment property, an important component of the current assets, need special attention both in terms of their impact on accounting and well as in reporting the annual financial statements. Internationally their accounting treatment is presented by the IAS 40 Investment property issued in 2000 and being operative for annual periods beginning on or after 1 January 2001 with a number of subsequent amendments.First step in aligning the Romanian accounting system (RAS to the international accounting and financial reporting standards has manifested in terms of properties starting with 2012 but only for the listed companies - OMFP 1286 which has brought significant changes in the execution way of the individual financial statements of these companies and in terms of the accounting presentation of the investment properties and fixed assets held for sale. In accordance with this order and the Romanian accounting rules recognize investment properties as being a separate component of the fixed assets, applying the provisions of IAS 40.This paper deals with the next step by presenting the occurred legislative changes related to the accounting treatment of the investment property, changes that are applicable to all the Romanian companies, not just those listed on the stock exchange, starting from the financial year 2015.

  5. COMPUTER-ASSISTED ACCOUNTING

    Directory of Open Access Journals (Sweden)

    SORIN-CIPRIAN TEIUŞAN

    2009-01-01

    Full Text Available What is computer-assisted accounting? Where is the place and what is the role of the computer in the financial-accounting activity? What is the position and importance of the computer in the accountant’s activity? All these are questions that require scientific research in order to find the answers. The paper approaches the issue of the support granted to the accountant to organize and manage the accounting activity by the computer. Starting from the notions of accounting and computer, the concept of computer-assisted accounting is introduced, it has a general character and it refers to the accounting performed with the help of the computer or using the computer to automate the procedures performed by the person who is doing the accounting activity; this is a concept used to define the computer applications of the accounting activity. The arguments regarding the use of the computer to assist accounting targets the accounting informatization, the automating of the financial-accounting activities and the endowment with modern technology of the contemporary accounting.

  6. 76 FR 81295 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Science.gov (United States)

    2011-12-27

    ... accounting standards governing measurement, assignment, and allocation of costs to contracts with the United... contracting parties; Measurement of pension costs must be objectively verifiable; Accounting rules must keep... cost accounting that preclude their use for the appropriate measurement, assignment and allocation of...

  7. 25 CFR 115.702 - What specific sources of money will be accepted for deposit into a trust account?

    Science.gov (United States)

    2010-04-01

    ... Information § 115.702 What specific sources of money will be accepted for deposit into a trust account? We... 25 Indians 1 2010-04-01 2010-04-01 false What specific sources of money will be accepted for deposit into a trust account? 115.702 Section 115.702 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE...

  8. IMPACT OF THE PRINCIPLES OF FINANCIAL ACCOUNTING ON THE MANAGEMENT ACCOUNTING

    OpenAIRE

    Daniela CREŢU

    2014-01-01

    The paper studied the impact of the financial accounting principles on the management accounting. There are similarities and differences between the financial accounting and management accounting. The differences are numerous, but in the present paper we are more interested in similarities that are very deep. Not accidentally, in other accounting systems, two types of accounting information form one functional, integrated circuit (accounting monism in U.S.A. or accounting systems of compromis...

  9. Management Accounting

    OpenAIRE

    John Burns; Martin Quinn; Liz Warren; João Oliveira

    2013-01-01

    Overview of the BookThe textbook comprises six sections which together represent a comprehensive insight into management accounting - its technical attributes, changeable wider context, and the multiple roles of management accountants. The sections cover: (1) an introduction to management accounting, (2) how organizations account for their costs, (3) the importance of tools and techniques which assist organizational planning and control, (4) the various dimensions of making business decisions...

  10. Accounting outsourcing and some problems of selected software for accounting

    OpenAIRE

    Turková, Lenka

    2009-01-01

    Diploma thesis on Accounting outsourcing and key problems of selected software for accounting deals with the accounting outsourcing. Work focuses here on the question of the proper selection of an accounting firm and on the conditions of cooperation with it. In this work the reader is also acquainted with some software for accounting and with their advantages and disadvantages.

  11. Fusion of expertise among accounting accounting faculty. Towards an expertise model for academia in accounting.

    NARCIS (Netherlands)

    Njoku, Jonathan C.; van der Heijden, Beatrice; Inanga, Eno L.

    2010-01-01

    This paper aims to portray an accounting faculty expert. It is argued that neither the academic nor the professional orientation alone appears adequate in developing accounting faculty expertise. The accounting faculty expert is supposed to develop into a so-called ‘flexpert’ (Van der Heijden, 2003)

  12. Advanced accountability techniques for breeder fuel fabrication facilities

    International Nuclear Information System (INIS)

    Bennion, S.I.; Carlson, R.L.; DeMerschman, A.W.; Sheely, W.F.

    1978-01-01

    The United States Department of Energy (DOE) has assigned the Hanford Engineering Development Laboratory (HEDL), operated by the Westinghouse Hanford Company, the project lead in developing a uniform nuclear materials reporting system for all contractors on the Hanford Reservation. The Hanford Nuclear Inventory System (HANISY) is based upon HEDL's real-time accountability system, originally developed in 1968. The HANISY system will receive accountability data either from entry by process operators at remote terminals or from nondestructive assay instruments connected to the computer network. Nuclear materials will be traced from entry, through processing to final shipment through the use of minicomputer technology. Reports to DOE will be formed directly from the realtime files. In addition, HEDL has established a measurement program that will complement the HANISY system, providing direct interface to the computer files with a minimum of operator intervention. This technology is being developed to support the High Performance Fuels Laboratory (HPFL) which is being designed to assess fuel fabrication techniques for proliferation-resistant fuels

  13. 8 CFR 241.14 - Continued detention of removable aliens on account of special circumstances.

    Science.gov (United States)

    2010-01-01

    ... 8 Aliens and Nationality 1 2010-01-01 2010-01-01 false Continued detention of removable aliens on account of special circumstances. 241.14 Section 241.14 Aliens and Nationality DEPARTMENT OF HOMELAND SECURITY IMMIGRATION REGULATIONS APPREHENSION AND DETENTION OF ALIENS ORDERED REMOVED Post-hearing...

  14. Accounting Entries Made in Compiling the FY 2000 Financial Statements for the Working Capital Funds of the Air Force and Other Defense Organizations

    National Research Council Canada - National Science Library

    2001-01-01

    .... This audit is one in a series of audits of department-level accounting entries made by the Defense Finance and Accounting Service in preparing the FY 2000 financial statements for DoD reporting entities...

  15. A Concept of Accounting Quality from Accounting Harmonisation Perspective

    OpenAIRE

    Legenzova, R

    2016-01-01

    The aim of this paper is to assess if and how a concept of accounting quality differs from perspectives of various types of organisations affected by the accounting harmonisation process. Accounting harmonisation is commonly associated with worldwide adoption of IFRS by public interest companies. However, in the EU this process is much broader and also involves efforts to harmonise accounting standards for non-listed companies and public sector organisations. Analysis of ...

  16. Accounting standards

    NARCIS (Netherlands)

    Stellinga, B.; Mügge, D.

    2014-01-01

    The European and global regulation of accounting standards have witnessed remarkable changes over the past twenty years. In the early 1990s, EU accounting practices were fragmented along national lines and US accounting standards were the de facto global standards. Since 2005, all EU listed

  17. A fundamentalist perspective on accounting and implications for accounting research

    Institute of Scientific and Technical Information of China (English)

    Guohua; Jiang; Stephen; Penman

    2013-01-01

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

  18. Film traffic queueing model for the DUMC radiology department

    International Nuclear Information System (INIS)

    Humphrey, L.M.; Ravin, C.E.

    1988-01-01

    This paper discusses the radiology department traffic model for Duke University Medical Center (DUMC) which simulates the flow of film through the department, and then incorporates the effect of introducing a PACS-type system into present operations. Each Radiology Section is considered separately for queuing of two types of film: old film (from previous exams) and new film (from the present exam). The amount of film in each queue at any time is controlled by controlling hours of operation, service times, delay, and arrival rates. The model also takes into account the use of film in each major radiology area. This gives some idea of the load on a device in that area as well as the amount of storage needed to adequately handle its daily load is local storage at the display device is desired

  19. A Review of Navy Stock Fund Accounting Practices for Procurements from Commercial Sources.

    Science.gov (United States)

    1987-06-01

    ssues as a hole, t here appears 4o be One s ’ le ci s" 4 A i m nI t Y - - I eveI -) lote’ . I t Aproars S ~t V.jf0A tfh’ ierefore becomes tPh. -) verr I FQ...such industrial type activities, and for such commercial type activities as provide common services within or among the departments and agencies of...will be discussed in detail later on in the next chapter. 28 The "accounting system" of the NSF must perform different types of accounting based upon

  20. New Horizons For Accounting: Social Accounting

    OpenAIRE

    Ertuna, Özer

    2012-01-01

    Currently financial accounting function is going through an accelerated transformation. In this transformation the area of interest of the accounting function is expanding to serve the information needs of a greater number of interest groups’ wider spectrum of interests with financial, economic, social and environmental data related to the performance of companies. This transformation is initiated by the developments in stakeholder, corporate social responsibility, sustainability and environm...

  1. The impact of a temporary ice-rink on an emergency department service.

    LENUS (Irish Health Repository)

    Clarke, Heather J

    2012-02-03

    BACKGROUND: A temporary ice-rink opened close to Cork city for 6 weeks from 30 November 2003. During this time, a number of patients presented to the local emergency departments with ice-skating-related injuries. We documented these injuries. METHODS: All patients presenting to emergency departments in Cork city with ice-skating-related complaints were included. Information on age and sex, mechanism of injury, diagnosis, follow-up\\/disposition and ambulance service utilization was recorded. RESULTS: One hundred and twenty-five ice-rink-related attendances were reported at Cork emergency departments, representing 1.25% of total attendances. One hundred and twenty-three patients presented with skating-related injuries and two with medical complaints occurring at the ice-rink: 70.8% were female patients and 29.2% were male patients. In the 4-14-year age group, however, 48.5% were girls and 51.5% were boys. Most injuries were directly due to falls; 5.6% were due to skate blades. The commonest site of injury was the upper limb. Fractures and dislocations accounted for 53.9% of injuries, with 20.5% of these requiring orthopaedic admission. Lacerations and digital injuries accounted for 7.1%, with 11% of these required admission for surgery. One minor head injury was reported. 38.1% had soft tissue injuries. Fifteen patients were transported by ambulance. These attendances represented a minimum overall cost of 77,510 euro to the local health service. CONCLUSIONS: A temporary ice-rink had a significant impact on local emergency departments. Currently, there is no specific legislation in Ireland relating to public health and safety in ice-rinks. We recommend consultation with local public bodies before opening such facilities, and appropriate regulation.

  2. Special audit report on the Department of Energy`s Arms and military-type equipment

    Energy Technology Data Exchange (ETDEWEB)

    Layton, J.C.

    1996-02-01

    Based on the activities associated with the recent recovery of the eight armored personnel carriers, a review was conducted of the Department`s controls over arms and military-type equipment in its possession. The objects were to determine whether (1) the quantity of arms and military-type equipment on hand was justified by mission needs, (2) inventory listings of arms were accurate, (3) property disposals were properly controlled and executed, and (4) loans and borrowed equipment were appropriate and accounted for accurately. The purpose of this report is to summarize the most significant issues identified and point out where the Department needs stronger controls over its inventory of arms and military-type property.

  3. 18 CFR 367.9050 - Account 905, Miscellaneous customer accounts expenses.

    Science.gov (United States)

    2010-04-01

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

  4. On the Theoretical Integration of Accounting Discipline and the Boundary of Accounting

    Institute of Scientific and Technical Information of China (English)

    CAO Wei

    2016-01-01

    The discipline of accounting has formed many branches,and from it split some independent majors as well,such as financial management,auditing and so on.However,due to lacking of comprehensive thinking and theoretical summary,some of the basic relationships between accounting branches still cannot be explained clearly in theory,thus making people have difficulty in understanding clearly the hierarchical structure of the accounting discipline and the nature and boundary of accounting.The idea of theoretical integration presented by this study is:to reconstruct (or return to) the basic theoretical structure of accounting,and on this basis to establish the basic accounting;to shape some accounting branches through the cross links between the basic accounting and other related disciplines;to form a narrow-sense accounting with the external and internal two information systems of the accounting entity,which should be developed on the basis of the basic accounting;and to integrate such disciplines as the narrow-sense accounting,financial management and auditing into a generalized accounting through the value management of the accounting entity,which is necessary.Some interdisciplinary subjects shaped by the accounting information system with some related crossing disciplines (such as national economic accounting,forensic accounting,etc.) belong to a more generalized accounting.

  5. Educational content and the use of social media at US departments of surgery.

    Science.gov (United States)

    Nikolian, Vahagn C; Barrett, Meredith; Valbuena, Valeria S; Ibrahim, Andrew M; Eidy, Hassan; Ghandour, Mohamed H; Ghaferi, Amir A

    2018-02-01

    The growth of the social media platform Twitter has prompted many to consider its potential as an educational tool. Little is known about how surgery training programs are utilizing this resource and whether this platform can provide educational content effectively. We sought to determine national utilization of Twitter by departments of surgery in the United States and evaluate if educationally driven content heightened engagement with the Twitter followers. We conducted a cross-sectional analysis of social media presence for all Accreditation Council for Graduation Medical Education accredited general surgery training programs between October 1, 2016 and December 31, 2016. Each tweet was characterized as either promotional or educational. Metrics related to account engagement, including impressions (number of times a tweet is seen) and retweets (number of times a tweet is shared), were compared. These results were compared against a single departmental account focused primarily on educational content. Thirty-two departmental Twitter accounts were identified from the 272 programs approached associated with accredited general surgery training programs. Training programs posted a median of 1.0 unique tweets (interquartile range: 0.6-2.3) per week. Tweets were primarily promotional (81% of posts) and generated marginal engagement with followers (3.4 likes/tweet; 1.5 retweets/tweet). In contrast, a single, resident-run departmental account at our institution (University of Michigan) focused on educational content generated consistent, educational content (19.6 unique tweets/week, 48% of which were educational), which resulted in increased engagement with followers (11.4 likes/tweet; 5.9 retweets/tweet) compared to other accounts. Though Twitter is being widely adopted widely by departments of surgery, it is primarily utilized for promotional content. Use of educational content may improve engagement from followers. Copyright © 2017 Elsevier Inc. All rights reserved.

  6. R programming for the Quarterly National Accounts: Moroccan case

    Directory of Open Access Journals (Sweden)

    Houssam HACHIMI

    2017-11-01

    Full Text Available The compilation of quarterly national accounts (QNA has different methods based on the specificity of the statistical system of the country, in effect, the method of calibration adopted by the Moroccan national account department has several steps that estimates indirectly the quarterly components of the Gross Domestic Product (GDP by using statistics indicators as regressors in a linear model. The use of R, as statistical software for the compilation of that official statistics presents some challenges for the statisticians from the first step of the data import, until the export of the results, the responsible of the compilation of the QNA must have good algorithmic coding skills so as he can build his R program by choosing the adequate packages and version of the R software. The objective of this work is to present the R program and challenges that face the Moroccan case.

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

    Science.gov (United States)

    Gingold, William

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

  8. US Department of Energy Naval Petroleum and Oil Shale Reserves combined financial statements and management overview and supplemental financial and management information, September 30, 1995 and 1994

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1996-02-15

    This report presents the results of the independent certified public accountant`s audit of the Department of Energy`s (Department) Naval Petroleum and Oil Shale Reserves (NPOSR) financial statements as of September 30, 1995. The auditors have expressed an unqualified opinion on the 1995 statements. Their reports on the NPOSR internal control structure and compliance with laws and regulations are also provided.

  9. The Development Of Learning Sets And Research Methodology Module Using Problem Based Learning For Accounting Education Students

    OpenAIRE

    Thomas, Partono; Nurkhin, Ahmad

    2016-01-01

    Improving the learning process is very important for every lecturer by implement innovative learning methods or media. The purpose of this study is to develop a research methodology learning instruction and module based of problem based learning for accounting education students. This research applied research and development design in the research methodology course in Economics Education (Accounting) Department, Faculty Of Economics, Semarang State University. Data analysis was used to test...

  10. Audit Report on 'The Department's Management of Nuclear Materials Provided to Domestic Licensees'

    International Nuclear Information System (INIS)

    2009-01-01

    The objective if to determine whether the Department of Energy (Department) was adequately managing its nuclear materials provided to domestic licensees. The audit was performed from February 2007 to September 2008 at Department Headquarters in Washington, DC, and Germantown, MD; the Oak Ridge Office and the Oak Ridge National Laboratory in Oak Ridge, TN. In addition, we visited or obtained data from 40 different non-Departmental facilities in various states. To accomplish the audit objective, we: (1) Reviewed Departmental and Nuclear Regulatory Commission (NRC) requirements for the control and accountability of nuclear materials; (2) Analyzed a Nuclear Materials Management and Safeguards System (NMMSS) report with ending inventory balances for Department-owned nuclear materials dated September 30, 2007, to determine the amount and types of nuclear materials located at non-Department domestic facilities; (3) Held discussions with Department and NRC personnel that used NMMSS information to determine their roles and responsibilities related to the control and accountability over nuclear materials; (4) Selected a judgmental sample of 40 non-Department domestic facilities; (5) Met with licensee officials and sent confirmations to determine whether their actual inventories of Department-owned nuclear materials were consistent with inventories reported in the NMMSS; and, (6) Analyzed historical information related to the 2004 NMMSS inventory rebaselining initiative to determine the quantity of Department-owned nuclear materials that were written off from the domestic licensees inventory balances. This performance audit was conducted in accordance with generally accepted Government auditing standards. Those standards require that we plan and perform the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions based on our audit objective. We believe that the evidence obtained provides a reasonable basis for our

  11. Counting, accounting, and accountability: Helen Verran's relational empiricism.

    Science.gov (United States)

    Kenney, Martha

    2015-10-01

    Helen Verran uses the term 'relational empiricism' to describe situated empirical inquiry that is attentive to the relations that constitute its objects of study, including the investigator's own practices. Relational empiricism draws on and reconfigures Science and Technology Studies' traditional concerns with reflexivity and relationality, casting empirical inquiry as an important and non-innocent world-making practice. Through a reading of Verran's postcolonial projects in Nigeria and Australia, this article develops a concept of empirical and political 'accountability' to complement her relational empiricism. In Science and an African Logic, Verran provides accounts of the relations that materialize her empirical objects. These accounts work to decompose her original objects, generating new objects that are more promising for the specific postcolonial contexts of her work. The process of decomposition is part of remaining accountable for her research methods and accountable to the worlds she is working in and writing about. This is a practice of narrating relations and learning to tell better technoscientific stories. What counts as better, however, is not given, but is always contextual and at stake. In this way, Verran acts not as participant-observer, but as participant-storyteller, telling stories to facilitate epistemic flourishing within and as part of a historically located community of practice. The understanding of accountability that emerges from this discussion is designed as a contribution, both practical and evocative, to the theoretical toolkit of Science and Technology Studies scholars who are interested in thinking concretely about how we can be more accountable to the worlds we study.

  12. Analysis of Government Accountability Office and Department of Defense Inspector General Reports and Commercial Sources on Service Contracts

    Science.gov (United States)

    2010-06-01

    Acquisition Research Program BIM Building Information Modeling COR Contracting Officer Representative DoD Department of Defense FPDS...WBS), performance work statements (PWS) and statement of work (SOW), market research, budget and cost estimates, determining contract type, and...contracting within this project. The recurrent best practices in contracting among all sources emphasized planning, defining requirements, market research

  13. Solving Accounting Problems: Differences between Accounting Experts and Novices.

    Science.gov (United States)

    Marshall, P. Douglas

    2002-01-01

    Performance of 90 accounting experts (faculty and practitioners) and 60 novices (senior accounting majors) was compared. Experts applied more accounting principles to solving problems. There were no differences in types of principles applied and no correlation between (1) principles applied and number of breadth comments or (2) importance placed…

  14. Accounting Issues: An Essay Series. Part II--Accounts Receivable

    Science.gov (United States)

    Laux, Judith A.

    2007-01-01

    This is the second in a series of articles designed to help academics refocus the introductory accounting course on the theoretical underpinnings of accounting. Intended as a supplement for the principles course, this article connects the asset Accounts Receivable to the essential theoretical constructs, discusses the inherent tradeoffs and…

  15. Fair value: actuarial accounting for the markets... or for the accountants?

    OpenAIRE

    Jerman, Lambert

    2013-01-01

    Fair value accounting under IAS-IFRSs is often presented as market accounting that results from expression of the financial requirements of business management and accounting practice. By showing that fair value has the features of actuarial accounting, and is the product of a conceptual shift made necessary by the contemporary context and thus in dissonance with certain aspects of current accounting practice, this article demonstrates that fair value accounting in fact represents an opportun...

  16. Accounting for External Turbulence of Logistics Organizations via Performance Measurement Systems

    DEFF Research Database (Denmark)

    Bühler, Andreas; Wallenburg, Carl Marcus; Wieland, Andreas

    2016-01-01

    Purpose: This paper aims to investigate the role of upper management in designing performance measurement systems (PMS) that account for external turbulence of the organization and to show how this PMS design for turbulence impacts organizational resilience and distribution service performance....... Design/methodology/approach: Hypotheses are developed by integrating management accounting and strategic management perspectives into supply chain management and subsequently tested based on data from 431 logistics organizations (i.e. both logistics companies and internal logistics departments...... distribution service performance. Originality/value: This paper is the first to introduce the concept of PMS design for turbulence to the literature and to show that it is relevant for supply chain risk management by fostering the capabilities and the performance of logistics organizations. Further...

  17. A computerized faculty time-management system in an academic family medicine department.

    Science.gov (United States)

    Daugird, Allen J; Arndt, Jane E; Olson, P Richard

    2003-02-01

    The authors describe the development, implementation, and evaluation of a computerized faculty time-management system (FTMS) in the Department of Family Medicine at the University of North Carolina-Chapel Hill. The FTMS is presented as an integrated set of computerized spreadsheets used annually to allocate faculty time across all mission activities of the department. It was first implemented in 1996 and has been continuously developed since then. An iterative approach has been used to gain consensus among faculty about time resources needed for various tasks of all missions of the department. These time-resource assumptions are used in the computerized system. Faculty time is allocated annually by the department vice chair in negotiation with individual faculty, making sure that the activities planned do not exceed the work time each faculty member has available for the year. During this process, faculty preferences are balanced against department aggregate needs to meet mission commitments and obligations. The authors describe how the computerized FTMS is used for faculty time management and career development, department planning, budget planning, clinical scheduling, and mission cost accounting. They also describe barriers and potential abuses and the challenge of building an organizational culture willing to discuss faculty time openly and committed to developing a system perceived as fair and accurate. The spreadsheet file is available free from the authors for use in other departments.

  18. Accounting for Investement Property Under Romanian Accounting System

    OpenAIRE

    Sava Raluca

    2015-01-01

    Investment property, an important component of the current assets, need special attention both in terms of their impact on accounting and well as in reporting the annual financial statements. Internationally their accounting treatment is presented by the IAS 40 Investment property issued in 2000 and being operative for annual periods beginning on or after 1 January 2001 with a number of subsequent amendments.First step in aligning the Romanian accounting system (RAS) to the international acco...

  19. INTEGRATION OF GREEN ACCOUNTING INTO ROMANIAN ACCOUNTING SYSTEM

    OpenAIRE

    Mihaela Ungureanu

    2012-01-01

    The aim of this paper is to present the concept of green accounting, its emergence at an international level, its entry in the Romanian economic environment and, especially, the way it is understood and applied in Romania. It seeks the awareness of managers and accounting professionals on this issue, especially in the context of growing pressure for environmental protection, from the general public, media and investors. An essential role is held by the accounting profession and its relevant l...

  20. [An evaluation of costs in nephrology by means of analytical accounting system].

    Science.gov (United States)

    Hernández-Jaras, J; García Pérez, H; Pons, R; Calvo, C

    2005-01-01

    The analytical accounting is a countable technique directed to the evaluation, by means of pre-established criteria of distribution, of the internal economy of the hospital, in order to know the effectiveness and efficiency of Clinical Units. The aim of this study was to analyze the activity and costs of the Nephrology Department of General Hospital of Castellón. Activity of Hospitalization and Ambulatory Care, during 2003 was analysed. Hospitalization discharges were grouped in DGR and the costs per DGR were determinated. Total costs Hospitalisation and Ambulatory Care were 560.434,9 and 146.317,8 Euros, respectively. And the costs of one stay, one first outpatient visit and maintenance visit were 200, 63, and 31,6 Euros, respectively. Eighty per cent of the discharges were grouped in 9 DGR and DRG number 316 (Renal Failure) represented 30% of the total productivity. Costs of DGR 316 were 3.178,2 Euros and 16% represented laboratory cost and costs of diagnostic or therapeutic procedures. With introduction of analytical accounting and DGR system, the Nephrology Departments can acquire more full information on the results and costs of treatment. These techniques permits to improve the financial and economic performance.

  1. 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.

  2. 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.

  3. The Uniform Cost Accounting System and Stabilized Rates at Anniston Army Depot, Anniston, Alabama.

    Science.gov (United States)

    1985-12-01

    Requirements DoD Department of Defense EIMDR End Item Materiel Data Record - FY Fiscal Year 9 *4N GAAP Generally Accepted Accounting Principles GAE...EXPLANATION: THE VARIANCE IS MAINLY THE RESULT OF LBDA ADP CO ST PROGRAMMED IN MARK AS GAE INSTEAD OF BOCIE AN4D (RPMA) DEPRECIATION PROGRAMMED AS

  4. Accounting Research as a didactic tool for a accounting teaching

    Directory of Open Access Journals (Sweden)

    Valeria Gisela Perez

    2016-06-01

    Full Text Available This paper develops a reflection about the importance of the research of accounting subjects in the professional accountants training, this importance is an attribute of research to increase the wealth of discipline under investigation, this can be converted into a skill and/or competence wich accountants are required to demonstrate in their professional practice.Furthermore, accounting is recognized by the authors as a science in constant development, being able to be investigated. This change in knowledge is an element that motivates professionals to be constantly updated, becoming this aspect (constant updating the skill and competence that research can bring to professional training in university classrooms.The reflection is based on the study of documents developed by prestigious authors in accounting theory, teaching and research.Therefore, this paper concludes that research is a useful tool for the professional accounting training, and rewards the important skills and competencies for professional practice; it can be conceived as well as a strategy for technical and educational activities that allows students to recreate knowledge, allowing future updates that will require their professional practice.Key words: Accounting research, university teaching, accounting education. 

  5. Material control and accountability orders

    International Nuclear Information System (INIS)

    Jewell, D.L.

    1988-01-01

    The Department of Energy's (DOE) Material Control and Accountability (MC and A) Orders were revised during this past year. The primary focus of the revision process was to eliminate any policy gaps that existed between current orders and the standards and criteria and to examine current policy where questions of completeness or effectiveness may be of concern. The MC and A Subtask Group identified the following three major areas for change: (1) the need to expand the graded safeguards concept; (2) the need to provide for defense in depth; and (3) the need to include system performance requirements. Operational and cost impacts were of primary consideration in these changes. The subtask group accomplished its goal as directed and within the required time frames. The revision process benefitted tremendously from the earlier works of the numerous standards and criteria committees and the Operation Cerberus Committees

  6. NuMas: A LAN-based materials control and accounting system in production

    International Nuclear Information System (INIS)

    Strickland, T.W.; Bracey, J.T.; McMahon, S.A.

    1995-01-01

    A state-of-the-art Nuclear Materials Control and Accounting (NMC and A) System has been implemented and is fully operational at the Paducah Gaseous Diffusion Plant (PGDP) as of September 1994. The uranium enrichment facility is currently regulated by the Department of Energy (DOE) and is in the process of obtaining Nuclear Regulatory Commission (NRC) certification. Implementation of this system has resulted in a tremendous cost savings to the facility as well as improvements to the overall efficiency of the NMC and A department. This paper outlines the benefits of implementing a Personal Computer/Local Area Network (PC/LAN)-based system in hopes of attracting other facilities to explore and utilize its application at their sites

  7. Preparation of the accounting entity for verification of the final accounts

    OpenAIRE

    Kučerová, Monika

    2009-01-01

    Bachelor's thesis deals with preparation of the accounting entity for verification of the final accounts. The work includes the definition of the accounting entity, also includes information about preparation of final accounts and deals with report of auditor.

  8. 1988 annual work report of the Department for Safety and Radiation Protection

    International Nuclear Information System (INIS)

    Hille, R.

    1989-03-01

    The Department for Safety and Radiation Protection continues to be responsible for coordinating radiation protection, safety and protection at the KFA. It supports the other institutes and departments in performing the safety tasks allotted to them. The principal tasks of the Department are in administrative and technical assistance to these organization units and in safeguards. Administrative assistance involves, for example, regulation of the radiation protection organization in the institutes, including the appointment of radiation protection officers (Strahlenschutzbeauftragte). Furthermore, this includes the central handling of the registration system with the authorities and dealing with outside firms thus considerably relieving the institutes of their administrative tasks. Handling licensing procedures and the central accountancy of radioactive materials is also to be mentioned in this context. Technical assistance largely consists of developing, maintaining and repairing radiation measuring instruments and in the monitoring of personnel by evaluating personnel dosimeters and incorporation controls for radioactive sources. The safeguards tasks of the Department concern the very staff-intensive physical protection, as well as environmental protection and industrial safety. (orig.) [de

  9. Career development resource: educational leadership in a department of surgery: vice chairs for education.

    Science.gov (United States)

    Sanfey, Hilary; Boehler, Margaret; DaRosa, Debra; Dunnington, Gary L

    2012-07-01

    The growing appreciation of the need to adopt an evidence-based approach to teaching and assessment has led to a demand for faculty who are well versed in best practices in education. Surgeons with interest and expertise in instruction, curriculum development, educational research, and evaluation can have an important impact on the educational mission of a department of surgery. The increased fervor for accountability in education together with the challenges imposed by accreditation agencies and hospitals has made educational leadership responsibilities more time consuming and complex. In response to this, an increasing number of department chairs created Vice Chair for Education positions to support clerkship and program directors and ensure the department's education mission statement is fulfilled. Copyright © 2012 Elsevier Inc. All rights reserved.

  10. Accounting Research Methodology Textbook Development to Provide College Students in Accounting Subject

    OpenAIRE

    Muchson, Mochamad

    2015-01-01

    Due to the lackness of a research accounting methodology book (accounting research methodology) causing difficulties for college students to understand the steps of research in accounting, so that's the textbook is needed to completing Accounting Research Methodology book that has been exist and aimed to guide students for proposal composing or accounting research report so that it is easier to study by students.This textbook contains of accounting research methodology definition, accounting ...

  11. INTEGRATION OF GREEN ACCOUNTING INTO ROMANIAN ACCOUNTING SYSTEM

    Directory of Open Access Journals (Sweden)

    Mihaela Ungureanu

    2012-03-01

    Full Text Available The aim of this paper is to present the concept of green accounting, its emergence at an international level, its entry in the Romanian economic environment and, especially, the way it is understood and applied in Romania. It seeks the awareness of managers and accounting professionals on this issue, especially in the context of growing pressure for environmental protection, from the general public, media and investors. An essential role is held by the accounting profession and its relevant legislation, through the elaboration of standards and guidelines in order to support the efforts of changing the mentality of business environment. The companies are also concerned for the future and not only for the present and they understand that environmental investments are not unnecessary expenses that burden the activities, but long-term profits prerequisites.Understanding the concept is difficult without an agreement on its definition. Specialized literature presents different definitions, each author with his own interpretation and vision. This is why professional accountants' reluctance to adopt new ideas and practices of green accounting, this being an unknown territory to them and difficult to entered.

  12. Psychological Profiles Of Accountants And Accounting Majors: An Asian Study

    OpenAIRE

    Raymond M. Landry Jr.

    2011-01-01

    Globalisation makes it inevitable for accounting professionals with diverse personalities to work under one roof. Such differences in behavioral patterns (Type A or Type B) impact performance in good and bad ways. This paper examines the psychological profile of Asian accounting professionals and accounting students using Type A or Type B behavior classifications. Examination of accounting professionals shows that Type B is the most common behavior among all professionals sampled and contrary...

  13. Tritium accountancy

    International Nuclear Information System (INIS)

    Avenhaus, R.; Spannagel, G.

    1995-01-01

    Conventional accountancy means that for a given material balance area and a given interval of time the tritium balance is established so that at the end of that interval of time the book inventory is compared with the measured inventory. In this way, an optimal effectiveness of accountancy is achieved. However, there are still further objectives of accountancy, namely the timely detection of anomalies as well as the localization of anomalies in a major system. It can be shown that each of these objectives can be optimized only at the expense of the others. Recently, Near-Real-Time Accountancy procedures have been studied; their methodological background as well as their merits will be discussed. (orig.)

  14. Accounting Students’ Choice on Accounting Information Technology Careers (P.178-188

    Directory of Open Access Journals (Sweden)

    Nurul Hasanah Uswati Dewi

    2016-03-01

    Full Text Available The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems.This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly.This research shows that the interest in undergraduate accounting students for a career in the field of information systems is very small and this research also appears that the academic supervisor is one of the dominant factors influencing student choice in choosing a career in the field of information systems. Beside this, this study also found that respondents are not interested in a career in accounting information systems more due to that field of information systems is not a career they aspire.Keywords: accounting information system, accounting career, students.

  15. Academic aspects of management accounting and controlling in Poland since the 1990s

    Directory of Open Access Journals (Sweden)

    Anna Szychta

    2017-09-01

    Full Text Available Academic aspects of management accounting and controlling in Poland since the 1990s Management accounting (MA systems in enterprises in Poland are shaped by numerous economic and institutional factors. Normative drivers such as teaching at the university level, academic research and publications of Polish academics (which are, in turn, influenced by the development of MA and con-trolling in Western countries are of major importance. The aim of the paper is to recognize and present the scope of the impact that the Anglo-American concept of management accounting, and the controlling concept according to the approach in German-speaking countries, have had on the academic aspects of MA in Poland since 1990. The authors answer in the paper six explorative research questions. The basis for the answers to these questions is a literature study, a review and thematic classification of articles concerning MA and controlling, published in the two main Polish journals in this area, and a survey conducted by the authors among heads of accounting departments at universities and other entities of further education in Poland. The paper provides arguments confirming that there is no uni-form perception of the relationship between MA and controlling among Polish accounting researchers, that research topics in Poland are dominated by the Anglo-American concept of MA, and that educa-tional programs on accounting at university level have a preference for the term management account-ing, although they also offer courses on controlling.

  16. Social Responsibility of Accounting

    OpenAIRE

    JINNAI, Yoshiaki

    2011-01-01

    Historical and theoretical inquiries into the function of accounting have provided fruitful insights into social responsibility of accounting, which is, and should be, based on accounts kept through everyday accounting activities. However, at the current stage of capitalist accounting, keeping accounts is often regarded as merely a preparatory process for creating financial statements at the end of an accounting period. Thus, discussions on the social responsibility of accounting tend to conc...

  17. Management of information within emergencies departments in developing countries: analysis at the National Emergency Department in Benin.

    Science.gov (United States)

    Ahanhanzo, Yolaine Glèlè; Kpozehouen, Alphonse; Sopoh, Ghislain; Sossa-Jérôme, Charles; Ouedraogo, Laurent; Wilmet-Dramaix, Michèle

    2016-01-01

    The management of health information is a key pillar in both emergencies reception and handling facilities, given the strategic position and the potential of these facilities within hospitals, and in the monitoring of public health and epidemiology. With the technological revolution, computerization made the information systems evolve in emergency departments, especially in developed countries, with improved performance in terms of care quality, productivity and patient satisfaction. This study analyses the situation of Benin in this field, through the case of the Academic Clinic of Emergency Department of the National University Teaching Hospital of Cotonou, the national reference hospital. The study is cross-sectional and evaluative. Collection techniques are literature review and structured interviews. The components rated are resources, indicators, data sources, data management and the use-dissemination of the information through a model adapted from Health Metrics Network framework. We used quantitative and qualitative analysis. The absence of a regulatory framework restricts the operation of the system in all components and accounts for the lack and inadequacy of the dedicated resources. Dedication of more resources for this system for crucial needs such as computerization requires sensitization and greater awareness of the administrative authorities about the fact that an effective health information management system is of prime importance in this type of facility.

  18. Accounting Faculty Internships

    Directory of Open Access Journals (Sweden)

    Jill Christopher

    2013-06-01

    Full Text Available Accounting professionals, business college accrediting bodies, and even accounting academics themselves acknowledge that there is a disconnect between academe and the rigors and requirements of the accounting profession. Among the suggestions proposed in the literature to reduce this gap is the faculty internship, where accounting faculty members work within the field as accountants. Heretofore, individual case studies report benefits of such internships that accrue to a variety of stakeholder groups beyond just the faculty intern and include the academic institution, students, and accounting profession through faculty internships. This research seeks wider support for these benefits. This descriptive study involved surveying a sample of accounting faculty members to get their opinions about the benefits and drawbacks of faculty internships, and to determine the level of use of faculty internships in accounting. In all, 128 usable responses were obtained, representing a 14.6% response rate. The results of this study reveal that although most faculty members acknowledge the benefits cited in the literature, too few take advantage of faculty internships.

  19. 48 CFR 9904.406 - Cost accounting standard-cost accounting period.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard-cost accounting period. 9904.406 Section 9904.406 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT...

  20. Two Concepts of Accountability: Accountability as a Virtue and as a Mechanisme

    NARCIS (Netherlands)

    Bovens, M.A.P.|info:eu-repo/dai/nl/074257021

    2010-01-01

    This paper distinguishes between two main concepts of accountability: accountability as a virtue and accountability as a mechanism. In the former case, accountability is used primarily as a normative concept, as a set of standards for the evaluation of the behaviour of public actors. Accountability