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Sample records for act chief financial

  1. Department of Defense implementation of the Chief Financial Officer Act.

    OpenAIRE

    Shields, James L.

    1992-01-01

    Approved for public release; distribution is unlimited. This thesis analyzes the provisions of the Chief Financial Officers (CFO) Act of 1990 as they apply to the Department of Defense (DOD). It identifies the background environment in which the CFO Act was formulated and the steps that DOD is taking to implement the law. Particular attention is given to the development of the federal financial management improvement process, including congressional committee hearings and ar...

  2. Office of the Chief Financial Officer Annual Report 2009

    Energy Technology Data Exchange (ETDEWEB)

    Fernandez, Jeffrey

    2009-12-15

    Presented is the 2009 Chief Financial Officer's Annual Report. The data included in this report has been compiled from the Budget Office, the Controller, Procurement and Property Management and the Sponsored Projects Office.

  3. Annual Report 2008 -- Office of the Chief Financial Officer (OCFO)

    Energy Technology Data Exchange (ETDEWEB)

    Fernandez, Jeffrey

    2008-12-22

    It is with great pleasure that I present to you the 2008 Chief Financial Officer's Annual Report. The data included in this report has been compiled from the Budget Office, the Controller, Procurement and Property Management and the Sponsored Projects Office. Also included are some financial comparisons with other DOE Laboratories and a glossary of commonly used acronyms.

  4. Chief Financial Officer FY 1997 status report and five-year plan

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-10-01

    The Chief Financial Officers Act of 1990 (CFO Act) establishes the legal framework for improved Federal financial management. The Act requires the agency CFO to prepare, and annually revise, a plan to implement the Office of Management and Budget (OMB) Federal Financial Management Status Report and Five-Year Plan. This is the sixth Status Report and Five-Year Plan submission to OMB by the Department of Energy (DOE). Financial management at the Department operates in an environment of Government-wide efforts to improve financial management and implements legislation and administrative provisions which stress the need for change. This report sets forth the Department`s plans for financial management improvements in the coming years. It also highlights several new initiatives completed or currently underway that will significantly improve the overall effectiveness of financial management at the Department of Energy.

  5. A critical analysis of the role of the chief financial officer within local municipal council / Jevio Mculu

    OpenAIRE

    Mculu, Jevio

    2008-01-01

    The Municipal Manager is responsible for the overall financial management of the municipality as requirement of MFMA. However, section 79(1) of the MFMA makes a provision for the municipal manager to delegate the financial management to the senior manager. The legislative requires that all municipalities should appoint a Chief Financial Officer (CFO) who must be a member of the Senior Management of the municipality. The act, furthermore, requires the municipality to establish the budget and t...

  6. Office of the Chief Financial Officer Annual Report 2010

    Energy Technology Data Exchange (ETDEWEB)

    Fernandez, Jeffrey

    2010-12-20

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

  7. Office of the Chief Financial Officer Annual Report 2010

    Energy Technology Data Exchange (ETDEWEB)

    Fernandez, Jeffrey

    2010-12-20

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

  8. Office of the Chief Financial Officer 2012 Annual Report

    Energy Technology Data Exchange (ETDEWEB)

    Williams, Kim [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States)

    2013-01-31

    Fiscal Year 2012 was a year of progress and change in the Office of the Chief Financial Officer (OCFO) organization. The notable accomplishments outlined below strengthened the quality of the OCFO’s stewardship and services in support of the scientific mission of Lawrence Berkeley National Laboratory (LBNL). Three strategies were key to this progress: organizational transformation aligned with our goals; process redesign and effective use of technology to improve efficiency, and innovative solutions to meet new challenges. Over the next year we will continue to apply these strategies to further enhance our contributions to the Lab’s scientific mission. What follows is the budget, funding and costs for the office for FY 2012.

  9. 76 FR 53939 - Order of Succession for the Office of the Chief Financial Officer

    Science.gov (United States)

    2011-08-30

    ... URBAN DEVELOPMENT Order of Succession for the Office of the Chief Financial Officer AGENCY: Office of the Secretary, HUD. ACTION: Notice of Order of Succession. SUMMARY: In this notice, the Secretary designates the Order of Succession for the Office of the Chief Financial Officer. This Order of...

  10. 12 CFR 1710.17 - Certification of disclosures by chief executive officer and chief financial officer.

    Science.gov (United States)

    2010-01-01

    ... ENTERPRISE OVERSIGHT, DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT SAFETY AND SOUNDNESS CORPORATE GOVERNANCE Corporate Practices and Procedures § 1710.17 Certification of disclosures by chief executive officer...

  11. Office of the Chief Financial Officer Annual Report 2007

    Energy Technology Data Exchange (ETDEWEB)

    Fernandez, Jeffrey

    2007-12-18

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

  12. Office of the Chief Financial Officer Annual Report 2007

    Energy Technology Data Exchange (ETDEWEB)

    Fernandez, Jeffrey

    2007-12-18

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

  13. Office of the Chief Financial Officer Strategic Plan2008-2012

    Energy Technology Data Exchange (ETDEWEB)

    Various

    2007-11-19

    This is an update to the Office of the Chief Financial Officer's (OCFO's) multi-year strategy to continue to build a highly effective, efficient and compliant financial and business approach to support the scientific mission of Lawrence Berkeley National Laboratory (LBNL). The guiding principles of this strategy are to provide the greatest capability for the least cost while continually raising the standards of professional financial management in service to the LBNL science mission.

  14. 7 CFR 2.28 - Chief Financial Officer.

    Science.gov (United States)

    2010-01-01

    ..., which— (i) Complies with applicable accounting principles, standards, and requirements, and internal... Department and component agencies. (3) Developing and maintaining an integrated accounting and financial... and for the development and reporting of cost information, the integration of accounting and...

  15. The Roles, Duties, and Ethical Responsibilities of the Chief Financial Officer. Perspectives…Presenting Thought Leaders' Points of View

    Science.gov (United States)

    Ladd, Lawrence R.

    2011-01-01

    Released in conjunction with the "Sustaining an Ethical Culture on Campus" webcast, this essay in the "Perspectives" series examines the complexities of the role of the chief financial officer. This white paper focuses on how the financial leader of an institution must balance technical knowledge along with stellar…

  16. Wearing the crown of Solomon? Chief Justice Roberts and the Affordable Care Act "tax".

    Science.gov (United States)

    Muise, Robert J; Yerushalmi, David

    2013-04-01

    Attempting to play the role of King Solomon in his PPACA decision, Chief Justice John Roberts split the baby perversely by ruling it was not a tax under the Anti-Injunction Act, which would have likely deprived the Court of jurisdiction to hear this pre-enforcement challenge to the individual mandate, but it was a tax for taxing and spending purposes even though Congress said it was a "penalty" and not a tax. And the Chief Justice had to twist further his "wisdom" to hold that it was not an unconstitutional direct tax, even though that is exactly what it is, if it is a tax in the first instance.

  17. CMS Financial Reports

    Data.gov (United States)

    U.S. Department of Health & Human Services — This section contains the annual CMS financial statements as required under the Chief Financial Officers (CFO) Act of 1990 (P.L. 101-576). The CFO Act marked a...

  18. Sandy PMO Disaster Relief Appropriations Act of 2013 Financial Data

    Data.gov (United States)

    Department of Homeland Security — Sandy PMO: Disaster Relief Appropriations Act of 2013 (Sandy Supplemental Bill) Financial Data. This is the Sandy Supplemental Quarterly Financial Datasets that are...

  19. 10 CFR 1.31 - Office of the Chief Financial Officer.

    Science.gov (United States)

    2010-01-01

    ... processes and provides for timely corrective actions regarding material weaknesses that are disclosed to... management principles, and prepares and submits to the Chairman timely cost and performance reports; (j... management personnel activities and operations; (h) Prepares and transmits an annual financial...

  20. Prevention of White-Collar Crime by Knowledge and Learning in Business Organizations: An Empirical Study of Chief Financial Officer Management

    Directory of Open Access Journals (Sweden)

    Hans Solli-Soether

    2012-01-01

    Full Text Available Knowledge and learning are important in combating financial crime generallyand white-collar crime in particular. The purpose of this research is to generateinsights into prevention approaches in practice that may reflect on acontingent approach. The five hundred largest business companies in termsof annual turnover were identified in Norway for our empirical study of whitecollarcrime. A paper letter was mailed to the chief financial officer (CFOasking him or her to fill in the questionnaire to be found on a web site usinga password found in the letter. The open-ended question in the questionnaireto CFOs about prevention of white-collar crime was formulated as follows:How can white-collar crime best be prevented in your company? Survey resultsindicate an even distribution of respondents emphasizing control and respondentsemphasizing influence. This empirical research steps back from manybest practice articles and provides insights into preferences of chief financialofficers on how to prevent white-collar crime in the company.

  1. The relationship between Chief Executive Officer remuneration and financial performance in South Africa between 2006 and 2012

    Directory of Open Access Journals (Sweden)

    Mark Bussin

    2015-03-01

    Full Text Available Orientation: The relationship between Chief Executive Officer (CEO remuneration and organisation performance has been a topic of close scrutiny, especially since the global financial crisis. Optimal contracting relies on the premise that effective incentives will link organisation financial performance and CEO remuneration in ways that will be in the best interests of both shareholders and CEOs.Research purpose: The purpose of this research study was to investigate the relationship between CEO remuneration and organisation performance in South Africa between 2006 and 2012 and to determine whether the two constructs were positively correlated.Motivation for the study: The study provides an evidenced-based understanding of the nature of the CEO pay-performance relationship in South Africa. Understanding this relationship is critical to finding a suitable model to structure executive remuneration that will protect shareholders from over-remunerating executives in times of economic appreciation, whilst protecting executives from being underpaid in times of economic depreciation.Method: The financial results and CEO remuneration of 21 of the top 40 listed companies on the Johannesburg Stock Exchange were analysed for the period 2006–2012. The research was a quantitative, archival study. The primary statistical techniques used in the study were correlation analysis and multiple regression analysis.Main findings: The primary finding of the current research indicates that between 2006 and 2012 organisation executives have noticeably been moving away from focusing on short-termincentives, which are categorised as performance-related elements of remuneration packages.Based on these findings, it is evident that the relationship between executive remuneration and organisational financial performance has been experiencing a decline, especially since the 2008 global financial crisis. The decline has predominantly been due to a move away from performance

  2. 21 October 2008 - LHC Inauguration - IHEP Beijing representative Prof. Chen, People's Republic of China, welcomed by CERN Director-General R. Aymar, CERN Chief Scientific Officer J. Engelen and CERN Financial Officer S. Lettow.

    CERN Multimedia

    CERN Photo Service

    2008-01-01

    21 October 2008 - LHC Inauguration - IHEP Beijing representative Prof. Chen, People's Republic of China, welcomed by CERN Director-General R. Aymar, CERN Chief Scientific Officer J. Engelen and CERN Financial Officer S. Lettow.

  3. 21 October 2008 - LHC Inauguration - Canadian Ambassador to Switzerland R. Collette welcomed by CERN Director-General R. Aymar, CERN Chief Scientific Officer J. Engelen and CERN Financial Officer S. Lettow.

    CERN Document Server

    CERN Photo Service

    2008-01-01

    21 October 2008 - LHC Inauguration - Canadian Ambassador to Switzerland R. Collette welcomed by CERN Director-General R. Aymar, CERN Chief Scientific Officer J. Engelen and CERN Financial Officer S. Lettow.

  4. Legal financial institutions in the Water Law Act

    Directory of Open Access Journals (Sweden)

    Andrzej Borodo

    2015-12-01

    Full Text Available Some fees and payments are connected with obligatory participation in the cost of public projects and public investment. In the framework of the Water Law Act there are diverse public payments and fees. In this law there is the drainage fee and the investment fee. There are also contributions and other payments to the water companies. In the regulations of the Water Law Act there are also legal financial solutions for sharing the public costs, the use of budget subsidies, fixing and allocation of public expenditure.

  5. Framework for financial ratio analysis of audited federal financial reports

    OpenAIRE

    Brady, Richard T.

    1999-01-01

    Federal agencies have traditionally prepared financial reports to monitor and report the obligation and expenditure of federal funding. With the passage of the Chief Financial Officers Act of 1990, Congress called for the production of financial statements that fully disclose a federal entity's financial position and results of operations. The disclosure of this type of information, it was believed, would enable decision-makers to understand the financial implications of budgetary, policy and...

  6. 75 FR 75546 - Financial Management Service; Privacy Act of 1974, as Amended; System of Records

    Science.gov (United States)

    2010-12-03

    ... Financial Management Service; Privacy Act of 1974, as Amended; System of Records AGENCY: Financial... Records. Treasury/FMS .008 System Name: Mailing List Records--Treasury/Financial Management Service. System Location: Records are located at the offices of Financial Management Service, 401 14th Street,...

  7. 75 FR 77044 - Financial Management Service; Privacy Act of 1974, as Amended; System of Records

    Science.gov (United States)

    2010-12-10

    ... Financial Management Service; Privacy Act of 1974, as Amended; System of Records AGENCY: Financial... Treasury is withdrawing the proposed system of records notice published on behalf of the Financial... Treasury is withdrawing the proposed system of records notice, ``Treasury/FMS .008- Mailing List...

  8. 电子商务企业中首席财务官的职能定位%Func tions of e-commerce enterprise chief financial officer

    Institute of Scientific and Technical Information of China (English)

    张慧旖

    2013-01-01

      自从金融危机之后,经济呈复苏发展趋势。在这个特殊的不确定的前景下,电子商务企业面临着更多的挑战,凸显了信息管理系统的作用,加大了风险管理的难度,强调了内部控制的重要性。这些挑战使得首席财务官的职能亟需重新定位。%Since the financial crisis,the economy is the development trend of recovery.In this special uncertain prospects of e-commerce,enterprises are facing more and more challenges,highlighting the role of information management systems,increase the difficulty of risk management,and emphasizes the importance of internal control.These challenges make chief financial officer functions need to locate.

  9. Func tions of e-commerce enterprise chief financial officer%电子商务企业中首席财务官的职能定位

    Institute of Scientific and Technical Information of China (English)

    张慧旖

    2013-01-01

    Since the financial crisis,the economy is the development trend of recovery.In this special uncertain prospects of e-commerce,enterprises are facing more and more challenges,highlighting the role of information management systems,increase the difficulty of risk management,and emphasizes the importance of internal control.These challenges make chief financial officer functions need to locate.%  自从金融危机之后,经济呈复苏发展趋势。在这个特殊的不确定的前景下,电子商务企业面临着更多的挑战,凸显了信息管理系统的作用,加大了风险管理的难度,强调了内部控制的重要性。这些挑战使得首席财务官的职能亟需重新定位。

  10. Financial Village Standing in Indonesian Financial System

    Directory of Open Access Journals (Sweden)

    Herry Purnomo

    2015-12-01

    Full Text Available Financial resources of the village that are sourced from a country or a Regional Finance Financial based Law Number 6 Year 2014 of The Village is the mandate of the law that must be allocated to the village. The interconnectedness of the financial position of the village in the financial system of the country or Region concerned the Financial administrative and territorial relations, and there is no setting directly regarding the finances of the village as part of the financial system of the country or the financial area. In respect of the elements of the crime of corruption deeds against financial irregularities of the village there are still disagreements on the interpretation of the law in trapping the perpetrators of corruption on the village chief that implies not satisfy the principle of legality and legal certainty in the ruling of the matter of financial irregularities. In fact, many of the village chief or Councilor caught the criminal offence of corruption over the use of financial irregularities. This research analyzes How the financial position of the village in the financial system of the country or region, as well as whether the financial resources of the village is derived from the state budget or region budget managed in village budget belongs to the category of village finances and whether tort against the financial management of the village can be categorized as a criminal act corruption. How To Cite: Purnomo, H. (2015. Financial Village Standing in Indonesian Financial System. Rechtsidee, 2(2, 121-140. doi:http://dx.doi.org/10.21070/jihr.v2i2.81

  11. Determining relevant financial statement ratios in Department of Defense service component general fund financial statements

    OpenAIRE

    Koetter, Nicholas J.; Krause, Daniel J.; Liptak, Carl S.

    2014-01-01

    Department of Defense (DOD) service components are dedicating significant financial and human resources toward achieving unqualified opinions on audits of their financial statements. The DOD has endeavored to produce auditable financial statements as mandated in the Chief Financial Officers Act of 1990. In December of 2013, the United States Marine Corps became the first service component to achieve an unqualified audit opinion on its Schedule of Budgetary Activities. As military components a...

  12. The Chief Financial Officers Act of 1990: an analysis of its implementation within the Department of Defense

    OpenAIRE

    Buckner, E. Charles

    1994-01-01

    Approved for public release, distribution unlimited Prior to the Prime Vendor Program, the Defense Logistics Agency's depot system had been the Navy Medical Department's primary source of medical supplies. As a result of the PVP, medical supplies are now obtained directly from Prime Vendors. This practice has led to a reduction in the medical inventories held at DLA depots. This thesis examines the effects that these reduced inventory levels have had on the Navy's ability to support contin...

  13. Progress report of Physics Division. 1st August 1974 - 30th September 1975. Acting Division Chief - Mr. W. Gemmell

    International Nuclear Information System (INIS)

    provide a record of water flow and, together with records of rainfall and ion concentrations in the run-off water, should provide a sound basis for further analysis and modeling. A code capable of predicting air and water flow within the mound for discontinuous rainfall patterns, is at an advanced stage of development. It is currently being checked out against laboratory experiments. Our operational efficiency of the IBM 360 computer has been markedly improved by the introduction of a PDP-11/10 processor which acts as a remote job input/output terminal. This small local computer also provides interactive text and graphic facilities. Significant development work is envisaged to make full use of its potentialities, e.g. previewing data stored on the IBM 360 prior to hard copy being drawn by a Calcomp plotter (author)

  14. 75 FR 66014 - Privacy of Consumer Financial Information; Conforming Amendments Under Dodd-Frank Act

    Science.gov (United States)

    2010-10-27

    ... representative.'' \\9\\ See 75 FR 55410, 55450 (Sept. 10, 2010). Title VII of the Dodd-Frank Act creates two new... Administration Board; and the Chairperson of the Corporation. \\14\\ See 75 FR 57252-02 (Sept. 20, 2010). III... COMMISSION 17 CFR Part 160 RIN 3038-AD13 Privacy of Consumer Financial Information; Conforming...

  15. 75 FR 57385 - Internal Control Over Financial Reporting in Exchange Act Periodic Reports of Non-Accelerated Filers

    Science.gov (United States)

    2010-09-21

    ... COMMISSION 17 CFR Parts 210, 229, and 249 Internal Control Over Financial Reporting in Exchange Act Periodic... effectiveness of the company's internal control over financial reporting. See Release No. 33-8238 (June 5, 2003... audit report an assessment of the issuer's internal control over financial reporting. \\13\\ An...

  16. Cultural Policy and the Financial Crisis: Some Reflections on the Cinema Act

    Directory of Open Access Journals (Sweden)

    María-Jesús Díaz-González

    2016-07-01

    Full Text Available Since 2008, the financial crisis has often been cited as justification for certain political decisions affecting the film industry in Spain. One of these decisions was the reform of the Cinema Act, which came into effect in early 2016. The aim of this work is, firstly, to reflect on those aspects of the reform that are likely to have the greatest impact on the promotion of filmmaking, and secondly, to provide some arguments to assess whether these reforms can be put down to the financial crisis or to cultural policy decisions. The results show that the reforms likely to have the greatest impact are the characteristics of new subsidies for feature film production, the obligations to spend on national territory, the maximum permitted subsidy intensity, the obligations to reimburse subsidies in some cases, and the regulation of productions that could be considered difficult works.

  17. How Has the Affordable Care Act Affected Health Insurers' Financial Performance?

    Science.gov (United States)

    Hall, Mark A; McCue, Michael J

    2016-07-01

    Starting in 2014, the Affordable Care Act transformed the market for individual health insurance by changing how insurance is sold and by subsidizing coverage for millions of new purchasers. Insurers, who had no previous experience under these market conditions, competed actively but faced uncertainty in how to price their products. This issue brief uses newly available data to understand how health insurers fared financially during the ACA's first year of full reforms. Overall, health insurers' financial performance began to show some strain in 2014, but the ACA's reinsurance program substantially buffered the negative effects for most insurers. Although a quarter of insurers did substantially worse than others, experience under the new market rules could improve the accuracy of pricing decisions in subsequent years.

  18. Judicial Management: The Achievements of Chief Justice William Howard Taft.

    Science.gov (United States)

    Post, Robert

    1998-01-01

    Illuminates the importance of Chief Justice William Howard Taft in creating the modern administrative role of the Chief Justice of the United States. Specifically, the article examines the Act of 14 September 1922 that Taft championed in Congress to give the Chief Justice better tools for managing the judiciary. (DSK)

  19. 21 October 2008 - LHC Inauguration -Extraordinary and plenipotentiary Ambassador pf the Kingdom of the Netherlands to the UN B. J. Van Eenennaam welcomed by CERN Director-General R. Aymar, CERN Chief Scientific Officer J. Engelen and CERN Financial Officer S. Lettow and signing the electronic guest book with ATLAS engineer H. ten Kate.

    CERN Multimedia

    CERN Photo Service

    2008-01-01

    21 October 2008 - LHC Inauguration -Extraordinary and plenipotentiary Ambassador pf the Kingdom of the Netherlands to the UN B. J. Van Eenennaam welcomed by CERN Director-General R. Aymar, CERN Chief Scientific Officer J. Engelen and CERN Financial Officer S. Lettow and signing the electronic guest book with ATLAS engineer H. ten Kate.

  20. 21 October 2008 - LHC Inauguration - Czech Deputy Minister of Education, Youth and Sports, responsible for Science and Universities V. Ruzicka welcomed by CERN Director-General R. Aymar, CERN Chief Scientific Officer J. Engelen and CERN Financial Officer S. Lettow and signing the electronic guest book with CERN user R. Leitner.

    CERN Multimedia

    CERN Photo Service

    2008-01-01

    21 October 2008 - LHC Inauguration - Czech Deputy Minister of Education, Youth and Sports, responsible for Science and Universities V. Ruzicka welcomed by CERN Director-General R. Aymar, CERN Chief Scientific Officer J. Engelen and CERN Financial Officer S. Lettow and signing the electronic guest book with CERN user R. Leitner.

  1. 21 October 2008 - LHC Inauguration - Spanish State Secretary for Research C. Martinez welcomed by CERN Director-General R. Aymar, CERN Chief Scientific Officer J. Engelen and CERN Financial Officer S. Lettow and signing the electronic guest book with theoretical physicist A. de Rújula.

    CERN Multimedia

    LHC 2008

    2008-01-01

    21 October 2008 - LHC Inauguration - Spanish State Secretary for Research C. Martinez welcomed by CERN Director-General R. Aymar, CERN Chief Scientific Officer J. Engelen and CERN Financial Officer S. Lettow and signing the electronic guest book with theoretical physicist A. de Rújula.

  2. The chief strategy officer.

    Science.gov (United States)

    Breene, R Timothy S; Nunes, Paul F; Shill, Walter E

    2007-10-01

    They're nominally and ultimately responsible for strategy, but today's CEOs have less and less time to devote to it. As a result, CEOs are appointing "chief strategy officers"--executives specifically tasked with creating, communicating, executing, and sustaining a company's strategic initiatives. In this article, three authors from Accenture share the results of their research on this emerging organizational role. The typical CSO or top strategy executive is not a pure strategist, conducting long-range planning in relative isolation. Most CSOs consider themselves doers first, with the mandate, credentials, and desire to act as well as advise. They are seasoned executives with a strong strategy orientation who have usually worn many operations hats before taking on the role. Strategy executives are charged with three critical jobs that together form the very definition of strategy execution. First, they must clarify the company's strategy for themselves and for every business unit and function, ensuring that all employees understand the details of the strategic plan and how their work connects to corporate goals. Second, CSOs must drive immediate change. The focus of the job almost always quickly evolves from creating shared alignment around a vision to riding herd on the ensuing change effort. Finally, a CSO must drive decision making that sustains organizational change. He or she must be that person who, in the CEO's stead, can walk into any office and test whether the decisions being made are aligned with the strategy and are creating the desired results. When decisions below the executive suite aren't being made in accordance with strategy, much of the CSO's job involves learning why and quickly determining whether to stay the course or change tack.

  3. 75 FR 78684 - Privacy Act of 1974; System of Records

    Science.gov (United States)

    2010-12-16

    ... Integration System contains historical Air Force financial data including travel orders for service or family... Force Privacy Act Office, Office of Warfighting Integration and Chief Information officer, Attn: SAF..., (February 20, 1996, 61 FR 6427). Dated: December 9, 2010. Morgan F. Park, Alternate OSD Federal...

  4. Predictors of Payer Mix and Financial Performance Among Safety Net Hospitals Prior to the Affordable Care Act.

    Science.gov (United States)

    Sommers, Benjamin D; Stone, Juliana; Kane, Nancy

    2016-01-01

    The objective of this study was to use audited hospital financial statements to identify predictors of payer mix and financial performance in safety net hospitals prior to the Affordable Care Act. We analyzed the 2010 financial statements of 98 large, urban safety net hospital systems in 34 states, supplemented with data on population demographics, hospital features, and state policies. We used multivariate regression to identify independent predictors of three outcomes: 1) Medicaid-reliant payer mix (hospitals for which at least 25% of hospital days are paid for by Medicaid); 2) safety net revenue-to-cost ratio (Medicaid and Medicare Disproportionate Share Hospital payments and local government transfers, divided by charity care costs and Medicaid payment shortfall); and 3) operating margin. Medicaid-reliant payer mix was positively associated with more inclusive state Medicaid eligibility criteria and more minority patients. More inclusive Medicaid eligibility and higher Medicaid reimbursement rates positively predicted safety net revenue-to-cost ratio. University governance was the strongest positive predictor of operating margin. Safety net hospital financial performance varied considerably. Academic hospitals had higher operating margins, while more generous Medicaid eligibility and reimbursement policies improved hospitals' ability to recoup costs. Institutional and state policies may outweigh patient demographics in the financial health of safety net hospitals.

  5. Too Many Chiefs

    Institute of Scientific and Technical Information of China (English)

    Joseph Schumpeter

    2010-01-01

    @@ When it comes to job titles, we live in an age of rampant inflation. Everybody you come across seems to be a chief or president of some variety. Title inflation is producing its own vocabulary: "uptitling" and "title-fluffing". It is also producing technological aids. One website provides a simple formula: just take your job title, mix in a few grand words, such as "global", "interface" and "customer", and hey presto.

  6. 75 FR 63382 - Financial Crimes Enforcement Network; Amendment to the Bank Secrecy Act Regulations; Defining...

    Science.gov (United States)

    2010-10-15

    ... definition of mutual fund in the rule requiring mutual funds to establish anti-money laundering (``AML...; Defining Mutual Funds as Financial Institutions, 75 FR 19241 (April 14, 2010). \\2\\ See 31 CFR 103.11(n)(10... of 31 CFR 103.33 and 31 CFR 103.38 would have a de minimus impact on mutual funds and their...

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

    International Nuclear Information System (INIS)

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

  8. Reregulating and Restructuring the Financial System: Some Critical Provisions of the Dodd-Frank Act

    OpenAIRE

    Jane D'Arista

    2011-01-01

    The financial crisis of 2008 was not unforeseen: it was preceded by clear warning signals with developments during the crisis that confirmed the underlying fault lines that had emerged as changed institutions, products and practices shifted the structure of the global system over the preceding decades. The transformation from a bank-based to a market-based global system dominated by large, multinational institutions based in major developed countries had occurred with minimal adjustment to th...

  9. Chief Editors’ Introduction

    Directory of Open Access Journals (Sweden)

    Kerry Carrington

    2015-12-01

    Full Text Available It has been a great year for the journal:  our most successful ever. This edition marks three years of publication of the International Journal for Crime, Justice and Social Democracy. In 2015 the journal was selected for inclusion into Scopus and Web of Science data bases. This is a terrific success story and testimony to the high quality of the articles, the editorship, the reviewing and the international readership of the journal. We are grateful as ever to our distinguished International Editorial Board and all our reviewers who are anonymous to readers and authors due to the norms of blind peer reviewing. We also thank the out-going foundational co-editor-in-chief Reece Walters for his efforts in making this journal the success it is. The journal has now surpassed 150,000 abstract views and 100,000 full PDF downloads. This journal is one of only a few in the world of criminology to support fully on-line free-to-download articles, and to promote creative commons copyright: that is, authors’ rights to reproduce their own material. We support the democratisation of knowledge and are delighted to be leaders in high quality international journal publishing.Download the PDF file here for the Chief Editors’ introduction to this issue and be motivated by the eclectic and impressive range of topics offered by our contributors to read further.

  10. Narrator-in-Chief

    DEFF Research Database (Denmark)

    Herron, Mark A.

    The dissertation Narrator-in-Chief: The Narrative Rhetoric of Barack Obama seeks to show how the concept of “narrative” can be used in rhetorical criticism of presidential speeches, particularly when considering the speeches and the biographical text, Dreams from My Father (1995), of Barack Obama....... The use of narratives of and by presidents in the White House can be seen as an essential part of the ceremonial role of the presidency. This use of narratives in epideictic speech has increased with modern day interests in the domestic life of the president, and the use of visual mass media...... as a communication platform for the president. While this has been described as a negative development (Stuckey, 1991; Salmon, 2010) this dissertation argues that narrative rhetoric should not be seen only as a negative part of political rhetoric, but also as a possibly vital way to educate the audience on issues...

  11. 76 FR 43874 - Privacy of Consumer Financial Information; Conforming Amendments Under Dodd-Frank Act

    Science.gov (United States)

    2011-07-22

    ..., the ``Agencies'') on April 27, 2001. See 66 FR 21236, Apr. 27, 2001. On September 10, 2010, the... (the ``Dodd-Frank Act'').\\5\\ \\4\\ See 75 FR 66014, Oct. 27, 2010. \\5\\ See Public Law 111-203, 124 Stat... Federal Register to ensure a reasonable time for compliance. \\11\\ See 75 FR 57252-02, Sept. 20, 2010....

  12. 78 FR 41835 - Inflation Adjustments to the Price-Anderson Act Financial Protection Regulations

    Science.gov (United States)

    2013-07-12

    ... made the initial changes to the Price-Anderson Act amounts on October 27, 2005 (70 FR 61885), and the first periodic inflation adjustments on September 29, 2008 (73 FR 56451). This final rule makes the... Writing,'' published June 10, 1998 (63 FR 31883). X. Backfit Analysis and Issue Finality The NRC...

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

    Directory of Open Access Journals (Sweden)

    Mohd Yaziz MOHD ISA

    2014-12-01

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

  14. 32 CFR Appendix C to Part 504 - Certificate of Compliance With the Right to Financial Privacy Act of 1978-Sample Format

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 3 2010-07-01 2010-07-01 true Certificate of Compliance With the Right to Financial Privacy Act of 1978-Sample Format C Appendix C to Part 504 National Defense Department of Defense (Continued) DEPARTMENT OF THE ARMY AID OF CIVIL AUTHORITIES AND PUBLIC RELATIONS OBTAINING INFORMATION...

  15. 29 CFR 457.16 - Chief, DOE.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 2 2010-07-01 2010-07-01 false Chief, DOE. 457.16 Section 457.16 Labor Regulations Relating to Labor OFFICE OF LABOR-MANAGEMENT STANDARDS, DEPARTMENT OF LABOR STANDARDS OF CONDUCT GENERAL Meaning of Terms as Used in This Chapter § 457.16 Chief, DOE. Chief, DOE means the Chief of the...

  16. Chief Inspector's guidance to inspectors: combustion processes

    International Nuclear Information System (INIS)

    This Note is issued by the Chief Inspector of Her Majesty's Inspectorate of Pollution (HMIP) as one of a series providing guidance for processes prescribed for integrated pollution control in Regulations made under Section 2 of the United Kingdom Environmental Protection Act 1990. It covers the burning of solid fuel manufactured from or comprised of tyres, tyre rubber or similar rubber waste primarily for the purpose of producing energy, in an appliance with a net rated thermal input of 3 megawatts or more. The note includes: a list of prescribed substances most likely to be present in releases to the environment by the processes considered; release limits for release to air, water and land; an outline of techniques for pollution abatement; monitoring requirements. (Author)

  17. 7 CFR 3016.41 - Financial reporting.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Financial reporting. 3016.41 Section 3016.41 Agriculture Regulations of the Department of Agriculture (Continued) OFFICE OF THE CHIEF FINANCIAL OFFICER... Financial reporting. (a) General. (1) Except as provided in paragraphs (a) (2) and (5) of this...

  18. Financial management in leading health care systems.

    Science.gov (United States)

    Smith, D G; Wheeler, J R; Rivenson, H L; Reiter, K L

    2000-01-01

    To understand better the financial management practices and strategies of modern health care organizations, we conducted interviews with chief financial officers (CFOs) of several leading health care systems. In this introduction, we present an overview of the project and summary responses on corporate financial structures and strategic challenges facing CFOs. PMID:10845383

  19. IT Control Deficiencies That Affect the Financial Reporting of Companies since the Enactment of the Sarbanes Oxley Act

    Science.gov (United States)

    Harper, Roosevelt

    2014-01-01

    This research study examined the specific categories of IT control deficiencies and their related effects on financial reporting. The approach to this study was considered non-experimental, an approach sometimes called descriptive. Descriptive statistics are used to describe the basic features of the data in a study, providing simple summaries…

  20. IMAGE OF A CHIEF WOMAN

    Directory of Open Access Journals (Sweden)

    Aleksandra KOLESNIKOVA

    2014-01-01

    Full Text Available The paper considered a trend showing the women who strive to get leading posts increase in numbers every year. However, on the other hand, stereotypes persist on women as a staffer unable to perform the executive du-ties. The study examined the working men and women who told their mind on an image of a chief woman; how the image correlated to a concept of an ideal woman. The authors have carried out a qualitative survey thereto with the sentence completion technique applied.

  1. Leadership certificate program for chief residents

    Directory of Open Access Journals (Sweden)

    Jeffrey E. Pettit

    2014-07-01

    Full Text Available Background. Chief resident leadership development programs need to be more than a one/two day symposium to sustain leadership development. This article describes the structure and outcomes for an eight-month leadership development program for chief residents conducted over the past three years at the University of Iowa Hospitals & Clinics (UIHC, USA. Additionally, it provides keys to success and logistical issues for any institution that is considering a similar program. Innovation. Current chiefs must formally apply in late August. Sessions are held on the second Tuesday of each month for two hours. Facilitators guide each session in such a manner that they allow participants to do most of the discussion. Facilitators also provide opportunities for insight from other chiefs, and provoke deeper understanding of behaviors or thoughts. Eight topics are covered during the year with intersession assignments. Additionally, chiefs are required to attend 75% of the sessions, develop a leadership philosophy, and conduct some type of leadership presentation within their own department. Evaluation. Each year since 2010, the number of participating chiefs has risen (6, 9, 9. Evaluation data indicates a marked increase in before and after leadership knowledge and self-awareness. Additionally, chiefs have reported positive behavioral impacts regarding their leadership. Chiefs are the best advertising source for the program. Conclusions. The leadership program continues to evolve and evaluation results indicate that the content is instructive and the format is supportive for participants. Most chiefs recommend it highly for future chiefs.

  2. Alaska Power Administration Federal Power Program financial statements with supplementary information September 30, 1994 and September 30, 1993 with auditors` reports thereon

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1995-02-13

    The attached report presents the results of our audit of the Department of Energy`s Alaska Power Administration (APA) financial statements as of September 30, 1994. In our opinion, the APA statements are fairly presented in all material respects in accordance with generally accepted accounting principles. our reports on the APA internal control structure and on its compliance with laws and regulations are also provided. The US Government, through the Department of Energy, operates APA at two sites to provide hydroelectric power to Juneau and Anchorage, Alaska. Additional information about APA is provided in the notes to the financial statements. The 1994 financial statement audit was made under provisions of the Inspector General Act (5 USC. App.), as amended, the Chief Financial Officers (CFO) Act (31 USC 1500) and the Office of Management and Budget implementing guidance to the CFO Act. The auditors` work was conducted in accordance with generally accepted government auditing standards.

  3. 75 FR 15430 - Chief Joseph Hatchery Program

    Science.gov (United States)

    2010-03-29

    ... Bonneville Power Administration Chief Joseph Hatchery Program AGENCY: Bonneville Power Administration (BPA... announces the availability of the ROD to implement the proposed action identified in BPA's Chief Joseph Hatchery Program Environmental Impact Statement (DOE/EIS-0384, November 2009). BPA has decided to fund...

  4. Mister Chief Justice. A Study Guide.

    Science.gov (United States)

    Kuehl, John W.

    Intended to accompany the film "Mister Chief Justice," this study guide introduces the life of John Marshall and early U.S. history through a fictional account of a dinner party at the home of the chief justice in March, 1801. The guide presents the historical characters who attended the dinner, including John Marshall, Mary Willis Marshall, Eliza…

  5. 75 FR 8844 - Financial Crimes Enforcement Network; Amendment to the Bank Secrecy Act Regulations-Reports of...

    Science.gov (United States)

    2010-02-26

    ... also includes an account that is an insurance policy with a cash value or an annuity policy. Life insurance policies that have a cash surrender value are potential money laundering vehicles because cash... is an insurance policy with a cash value or an annuity policy; An account with a person that acts...

  6. Workforce Investment Act: States' Spending Is on Track, But Better Guidance Would Improve Financial Reporting. Report to Congressional Requesters.

    Science.gov (United States)

    General Accounting Office, Washington, DC.

    The U.S. Congress asked the Government Accounting Office (GAO) to determine the following: (1) to what extent states were spending their Workforce Investment Act (WIA) funds and whether the Department of Labor's (Labor's) data accurately reflected available funds; (2) what Labor did to assess how states were managing their WIA spending; and (3)…

  7. From editor-in-chief

    Directory of Open Access Journals (Sweden)

    Fokin V.F.

    2013-09-01

    Full Text Available Editor-in-chief (C. 3 Dear readers and authors of the journal "Asymmetry"! Summer and beginning of autumn is traditionally not only the time for vacations, but also a variety of conferences. I participated in the 21st world Congress of neurology held in late September in Vienna. In his many papers were devoted to various, for the most part, practically important issues neurology. While the theoretical aspects of neurology, one way or another, was also highlighted at the Congress, including the issues of asymmetry. I would like to highlight two areas. First of all, pay attention to enchanting lecture Nobel laureate E. Candela "Vienna and the age of insight", in which E. Kandel told about the influence of art Nouveau on the work of Z. Freud in psychoanalysis. (More about this can be found in the Facebook log "Asymmetry" - https://www.facebook.com/jasymmetry. In other words, it was about the translation of non-verbal images in some logical designs and ideas. Unfortunately, these research tasks are still in the field of theoretical developments. Another direction was reflected in the plenary lecture M Chilca "Stroke and autonomic nervous system. The lecture was directly associated survival after stroke in the basin of the carotid arteries with damage to the cortical representation of the autonomic nervous system, which, as you wrote about it, including, and in our magazine, also asymmetrically. When left hemispheric stroke the medial prefrontal cortex and the insulin are observed less pronounced change in the characteristics of the cardiovascular system, compared to the same right hemispheric strokes. This lecture aroused great interest. Thus, we see the development of the research two types of asymmetries, which in some cases are conducted in parallel: cognitive and autonomic asymmetry. "Vegetative" asymmetry is much less studied, although its contribution to the clinic, sports medicine and pedagogy can be very serious. I wish the readers of the

  8. Improving financial access to health care in the Kisantu district in the Democratic Republic of Congo: acting upon complexity

    Directory of Open Access Journals (Sweden)

    Stéphanie Stasse

    2015-01-01

    Full Text Available Background: Comzmercialization of health care has contributed to widen inequities between the rich and the poor, especially in settings with suboptimal regulatory frameworks of the health sector. Poorly regulated fee-for-service payment systems generate inequity and initiate a vicious circle in which access to quality health care gradually deteriorates. Although the abolition of user fees is high on the international health policy agenda, the sudden removal of user fees may have disrupting effects on the health system and may not be affordable or sustainable in resource-constrained countries, such as the Democratic Republic of Congo. Methods and Results: Between 2008 and 2011, the Belgian development aid agency (BTC launched a set of reforms in the Kisantu district, in the province of Bas Congo, through an action-research process deemed appropriate for the implementation of change within open complex systems such as the Kisantu local health system. Moreover, the entire process contributed to strengthen the stewardship capacity of the Kisantu district management team. The reforms mainly comprised the rationalization of resources and the regulation of health services financing. Flat fees per episode of disease were introduced as an alternative to fee-for-service payments by patients. A financial subsidy from BTC allowed to reduce the height of the flat fees. The provision of the subsidy was made conditional upon a range of measures to rationalize the use of resources. Conclusions: The results in terms of enhancing people access to quality health care were immediate and substantial. The Kisantu experience demonstrates that a systems approach is essential in addressing complex problems. It provides useful lessons for other districts in the country.

  9. Research chief wants to make science matter

    CERN Multimedia

    König, R

    1999-01-01

    The new research chief of the European Union, Phillippe Busquin wants to move science into the heart of EU decision-taking. He would like to make European research more 'cohesive, focused, mobile and multilateral' (2 pages).

  10. Annual report and summary financial statement 1991-1992

    International Nuclear Information System (INIS)

    The 1991-92 Annual Report for Scottish Hydro-Electric PLC is presented. It includes key financial statistics, the financial calendar, details of the Board of Directors, the Chairman's Statement, the Chief Executives' review of operations, operational statistics, a summary financial statement, a summary group profit and loss account, summary balance sheets, the Auditors' Report and a customer map. (UK)

  11. Letter from Editors-in-Chief

    Institute of Scientific and Technical Information of China (English)

    Kwok-Fai So; Xiao-Ming Xu

    2011-01-01

    @@ Dear readers, We would first like to take this opportunity to wish you all a very happy, prosperous, and productive New Year! We are honored and enthusiastic to begin the year as the new Editors-In-Chief of Neural Regeneration Research (NRR). Through the leadership and scholarship of founding Editor-In-Chief, Professor Qunyuan Xu, NRR has become a successful and respected peer-reviewed intemational journal focusing exclusively on the exciting field of neural regeneration research.

  12. Financialization and financial profit

    Directory of Open Access Journals (Sweden)

    Arturo Guillén

    2014-09-01

    Full Text Available This article starts from the critical review of the concept of financial capital. I consider it is necessary not to confuse this category with of financialization, which has acquired a certificate of naturalization from the rise of neoliberalism. Although financial monopoly-financial capital is the hegemonic segment of the bourgeoisie in the major capitalist countries, their dominance does not imply, a fortiori, financialization of economic activity, since it depends of the conditions of the process reproduction of capital. The emergence of joint stock companies modified the formation of the average rate of profit. The "promoter profit" becomes one of the main forms of income of monopoly-financial capital. It is postulated that financial profit is a kind of "extraordinary surplus-value" which is appropriated by monopoly-financial capital by means of the monopolistic control it exerts on the issue and circulation of fictitious capital.

  13. 7 CFR 1700.27 - Chief of Staff.

    Science.gov (United States)

    2010-01-01

    ... Administrator in developing and planning agency program initiatives. The Chief of Staff is responsible for... 7 Agriculture 11 2010-01-01 2010-01-01 false Chief of Staff. 1700.27 Section 1700.27 Agriculture... GENERAL INFORMATION Agency Organization and Functions § 1700.27 Chief of Staff. The Chief of Staff...

  14. 32 CFR 12.3 - Office of the Chief Prosecutor.

    Science.gov (United States)

    2010-07-01

    ... discharging their prosecutorial duties before military commissions conducted pursuant to 32 CFR part 9, and... supervision of the Chief Prosecutor. (b) Chief Prosecutor. (1) The Chief Prosecutor shall be a judge advocate...) The Chief Prosecutor shall direct the overall prosecution effort pursuant to 32 CFR part 9,...

  15. New Expectations Make State Chiefs Hot Commodities

    Science.gov (United States)

    Richard, Alan

    2004-01-01

    This article discusses Arkansas' new compensation package for its new education chief. One recent candidate for the state education director's job is said to have had discussions that included a salary of about $240,000, a substantial bonus for staying a certain number of years, and possibly even a professor's chair at a state university upon…

  16. The Effect of Financial Management Knowledge, Competence and Supervision Act of the Government’s Internal Control Officer on the Quality of Government’s Performance Accountability Report Evaluation

    OpenAIRE

    Mulia Saputra; Darwanis; Sonny Maria M. Hutahaean

    2016-01-01

    This study aims to determine effect of financial management knowledge, competence and supervision of the internal control official act of government (either simultaneously or partially) on the quality evaluation of performance accountability reports of government agencies (BPKP Representative Studies in Aceh Province). This study is hypothesis testing research by testing using multiple linear regressions of the data collected through questionnaires. This population is 71 auditors Government I...

  17. Financial history and financial economics

    OpenAIRE

    Turner, John D.

    2014-01-01

    This essay looks at the bidirectional relationship between financial history and financial economics. It begins by giving a brief history of financial economics by outlining the main topics of interest to financial economists. It then documents and explains the increasing influence of financial economics upon financial history, and warns of the dangers of applying financial economics unthinkingly to the study of financial history. The essay proceeds to highlight the many insights that financi...

  18. The Chief Financial Officer's Perception of Financial Management Response to Eroding State Appropriations

    Science.gov (United States)

    Tate, James Adam

    2012-01-01

    State fiscal support for public higher education is declining, particularly during recessionary periods. Public colleges and universities have limited channels of revenue and depend on state appropriations for current operating needs. There is an imperative now for public institutions to do more with less, be more efficient and effective in order…

  19. Financial Statement Preparing.

    OpenAIRE

    Benešová, Barbora

    2011-01-01

    Financial statement can be regarded as a key document made on the balancing day (the date of closing of books) in case of annual financial statement, or on another day than balancing day, in which case it is called a special-purpose or interim financial statement. Financial statement is defined by Act No. 563/1991 Coll., on accounting, as an indivisible whole, consisting of a balance sheet, a profit and loss statement and a supplement. Selected accounting entities under § 20 par. 1 further...

  20. 17 CFR 200.17 - Chief Management Analyst.

    Science.gov (United States)

    2010-04-01

    ...; CONDUCT AND ETHICS; AND INFORMATION AND REQUESTS Organization and Program Management General Organization § 200.17 Chief Management Analyst. The Chief Management Analyst is responsible to the Executive Director... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Chief Management Analyst....

  1. 28 CFR 0.117 - Office of Chief Immigration Judge.

    Science.gov (United States)

    2010-07-01

    ... 28 Judicial Administration 1 2010-07-01 2010-07-01 false Office of Chief Immigration Judge. 0.117 Section 0.117 Judicial Administration DEPARTMENT OF JUSTICE ORGANIZATION OF THE DEPARTMENT OF JUSTICE Executive Office for Immigration Review § 0.117 Office of Chief Immigration Judge. The Chief...

  2. Chief executive pay and remuneration committee independence

    OpenAIRE

    Gregory-Smith, I.

    2012-01-01

    This article tests the impact of remuneration committee independence on Chief Executive (CEO) pay. FTSE350 companies between 1996 and 2008 are used to assess whether remuneration committees facilitate optimal contracting or whether CEOs capture the pay-setting process and inflate their own remuneration. This panel has a number of advantages over prior samples and, in particular, contains a more comprehensive assessment of non-executive directors' independence. No evidence of a relationship be...

  3. Audit of the Federal Energy Regulatory Commission`s Office of Chief Accountant

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1995-04-07

    The Federal Energy Regulatory Commission`s (Commission) mission is to oversee America`s natural gas and oil pipeline transportation, electric utility, and hydroelectric power industries to ensure that consumers receive adequate energy supplies at just and reasonable rates. To carry out this mission, the Commission issues regulations covering the accounting, reporting, and rate-making requirements of the regulated utility companies. The Commission`s Office of Chief Accountant performs financial related audits at companies to ensure compliance with these regulations. The purpose of this audit was to evaluate the office of Chief Accountant`s audit performance. Specifically, the objectives were to determine if the most appropriate audit approach was used and if a quality assurance process was in place to ensure reports were accurate and supported by the working papers.

  4. Redesigning financial management education for the nursing administration graduate student.

    Science.gov (United States)

    Lemire, J A

    2000-04-01

    The changes and expansion in the nurse administrator role indicate a need for a specialized body of financial knowledge and skills for making system focused decisions that integrate the clinical and business aspects of healthcare. A survey of nurse administrators and chief executive officers showed high agreement on the important financial management concepts to the nurse administrator role. A graduate level financial management course that includes concepts for course content and practice applications is proposed.

  5. From the JIBC Editor - in - Chief

    Directory of Open Access Journals (Sweden)

    Nikhil Agarwal

    2008-08-01

    Full Text Available Oh My God!! These were the expressions of peop le when they watch twin tower fall seven years back. I noticed the similar faces few days back when two giants of finance industry Lehman Brothers and Merril Lynch fall because of financial crisis. Last editorial I talked about 3F crisis, however, it appea rs financial crisis will swallow other two. However, Feds have given lease of life by providing cash - injection to crumbling markets. Is the federal intervention considered a step towards nationalizing financial institutions? Is it considered healthy to mon itor the free market economy? Some academics may say, this is how communism started. Strong statement uhh!!

  6. Wildlife Habitat Impact Assessment, Chief Joseph Dam Project, Washington : Project Report 1992.

    Energy Technology Data Exchange (ETDEWEB)

    Kuehn, Douglas; Berger, Matthew

    1992-01-01

    Under the Pacific Northwest Electric Power Planning and Conservation Act of 1980, and the subsequent Northwest Power Planning Council`s Columbia River Basin Fish and Wildlife Program, a wildlife habitat impact assessment and identification of mitigation objectives have been developed for the US Army Corps of Engineer`s Chief Joseph Dam Project in north-central Washington. This study will form the basis for future mitigation planning and implementation.

  7. Chief officer misconduct in policing: an exploratory study

    OpenAIRE

    Hales, Gavin; May, Tiggey; Belur, J.; Hough, Mike

    2015-01-01

    Key findings This study has examined cases of alleged misconduct involving chief police officers and staff. The aim was to describe the nature of cases that have come to light, examine the perceived pathways that led to misconduct, and suggest ways of mitigating the risks of misconduct. The study is based on interviews with key stakeholders and with investigating officers in chief officer misconduct cases since April 2008. These cases involved only a small minority of chief ...

  8. Financial Education

    Directory of Open Access Journals (Sweden)

    Udo Reifner

    2010-08-01

    Full Text Available New, more or better financial education and financial literacy programmes should lead to improved financial capability, knowledge and outcomes. Yet we do not even know which terminology is most suitable for those projects who all intend to give an answer to a question which is less than clear. What is meant by the term “financial education”? Why did the “demand” for financial education suddenly increase? Have the numerous tasks which consumers in a modern society have to fulfill created this new field for financial education? Are their specific needs of financial markets which need adapted consumers as competent players? Or has the general level of education fallen? Would more ignorance on financial products perhaps increase the likelihood of these markets to care more about consumers? Do we truly need financial education at all and if so, as this article argues, what kind of financial education would respond to it? Based on five years of empirical research, on existing papers and curriculars for financial education and another five years of our own experiences with practical financial education in schools and with clients of debt advice agencies we would like to promote financial education as a form of consumer protection where consumers are seen collectively as the true masters of the economy.

  9. Financial Intermediation

    OpenAIRE

    Gary Gorton; Andrew Winton

    2002-01-01

    The savings/investment process in capitalist economies is organized around financial intermediation, making them a central institution of economic growth. Financial intermediaries are firms that borrow from consumer/savers and lend to companies that need resources for investment. In contrast, in capital markets investors contract directly with firms, creating marketable securities. The prices of these securities are observable, while financial intermediaries are opaque. Why do financial inter...

  10. 32 CFR 536.13 - Chief, National Guard Bureau.

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 3 2010-07-01 2010-07-01 true Chief, National Guard Bureau. 536.13 Section 536.13 National Defense Department of Defense (Continued) DEPARTMENT OF THE ARMY CLAIMS AND ACCOUNTS CLAIMS AGAINST THE UNITED STATES The Army Claims System § 536.13 Chief, National Guard Bureau. The...

  11. 78 FR 4138 - Chief of Engineers Environmental Advisory Board; Meeting

    Science.gov (United States)

    2013-01-18

    ... Department of the Army; Corps of Engineers Chief of Engineers Environmental Advisory Board; Meeting AGENCY: Department of the Army, U.S. Army Corps of Engineers, DoD. ACTION: Notice of open meeting. SUMMARY: In... forthcoming meeting. Name of Committee: Chief of Engineers Environmental Advisory Board (EAB). Date:...

  12. 77 FR 46428 - Chief of Engineers Environmental Advisory Board; Meeting

    Science.gov (United States)

    2012-08-03

    ... Department of the Army; Corps of Engineers Chief of Engineers Environmental Advisory Board; Meeting AGENCY: Department of the Army, U.S. Army Corps of Engineers, DoD. ACTION: Notice of open meeting. SUMMARY: In... forthcoming meeting. Name of Committee: Chief of Engineers Environmental Advisory Board (EAB). Date: August...

  13. 78 FR 50052 - Chief of Engineers Environmental Advisory Board; Meeting

    Science.gov (United States)

    2013-08-16

    ... Department of the Army; Corps of Engineers Chief of Engineers Environmental Advisory Board; Meeting AGENCY... the forthcoming meeting. Name of Committee: Chief of Engineers Environmental Advisory Board (EAB...., Washington, DC 20548-0002, Phone: (202) 512-6000. Purpose of the Meeting and Agenda: The Board will...

  14. 76 FR 81485 - Chief of Engineers Environmental Advisory Board; Meeting

    Science.gov (United States)

    2011-12-28

    ... Department of the Army; Corps of Engineers Chief of Engineers Environmental Advisory Board; Meeting AGENCY: Department of the Army, U.S. Army Corps of Engineers, DoD. ACTION: Notice of open meeting. SUMMARY: In... the forthcoming meeting. Name of Committee: Chief of Engineers Environmental Advisory Board...

  15. 28 CFR 301.313 - Chief Operating Officer review.

    Science.gov (United States)

    2010-07-01

    ... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Chief Operating Officer review. 301.313 Section 301.313 Judicial Administration FEDERAL PRISON INDUSTRIES, INC., DEPARTMENT OF JUSTICE INMATE ACCIDENT COMPENSATION Compensation for Work-Related Physical Impairment or Death § 301.313 Chief...

  16. From the JIBC Editor - in - Chief

    Directory of Open Access Journals (Sweden)

    Nikhil Agarwal

    2012-12-01

    Full Text Available Tho ugh, we have survived the ‘End of the world’ Mayan prophecy on 21 st December but t he f amous economist Nouriel Roubini believes that in 2013, “ the perfect financial storm will hit the world.”

  17. Bulgaria Policy Note : Financial Sector

    OpenAIRE

    World Bank

    2009-01-01

    This report describes developments in the banking sector. The banking sector has remained stable throughout the ongoing financial crisis, although profitability is declining. Indicators suggest that banks are generally sound. It next describes the state of funding of bank operations, including wholesale bank funding. In response to financial stress, The Bulgarian National Bank's (BNB) act...

  18. Financial Literacy and Financial Behaviour

    NARCIS (Netherlands)

    Sayinzoga, Aussi; Bulte, Erwin H.; Lensink, Robert

    2016-01-01

    We organise a field experiment with smallholder farmers in Rwanda to measure the impact of financial literacy training on financial knowledge and behaviour. The training increased financial literacy of participants, changed their savings and borrowing behaviour and had a positive effect on the ne

  19. 31 CFR 210.8 - Financial institutions.

    Science.gov (United States)

    2010-07-01

    ... of a financial institution under Regulation E, 12 CFR part 205, or the Electronic Funds Transfer Act... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Financial institutions. 210.8 Section... CLEARING HOUSE General § 210.8 Financial institutions. (a) Status as a Treasury depositary. The...

  20. The chief data officer handbook for data governance

    CERN Document Server

    Soares, Sunil

    2015-01-01

    A practical guide for today's chief data officers to define and manage data governance programs   The relatively new role of chief data officer (CDO) has been created to address the issue of managing a company's data as a strategic asset, but the problem is that there is no universally accepted "playbook" for this role. Magnifying the challenge is the rapidly increasing volume and complexity of data, as well as regulatory compliance as it relates to data. In this book, Sunil Soares provides a practical guide for today's chief data officers to manage data as an asset while delivering the truste

  1. 76 FR 67472 - Order of Succession for the Office of the Chief Information Officer

    Science.gov (United States)

    2011-11-01

    ... Cyber Security and Privacy, Office of the Chief Information Officer, Department of Housing and Urban... Operations; (3) Deputy Chief Information Officer, for Cyber Security and Privacy; (4) Deputy...

  2. Financial mathematics

    CERN Document Server

    Jothi, A Lenin

    2009-01-01

    Financial services, particularly banking and insurance services is the prominent sector for the development of a nation. After the liberalisation of financial sector in India, the scope of getting career opportunities has been widened. It is heartening to note that various universities in India have introduced professional courses on banking and insurance. A new field of applied mathematics has come into prominence under the name of Financial Mathematics. Financial mathematics has attained much importance in the recent years because of the role played by mathematical concepts in decision - m

  3. 77 FR 56676 - Privacy Act of 1974; System of Records

    Science.gov (United States)

    2012-09-13

    ... USPS Privacy Act Systems of Records In an ongoing organizational redesign, many managerial titles and...: Public and Confidential Disclosure Reports. SYSTEM LOCATION: USPS Headquarters, Ethics Office. CATEGORIES... reports, including the Postmaster General, Deputy Postmaster General, USPS Chief Ethics...

  4. Annual report and summary financial statement 1990-1991

    International Nuclear Information System (INIS)

    The 1990-1991 Annual Report for Scottish Hydro-Electric PLC includes their rotating territory in Scotland, details of the Board of Directors, the Chairman's Statement, the chief Executive's Review of Operations, a summary profit and loss account, a summary balance sheet and a summary financial statement. (UK)

  5. Office of Chief Scientist, Integrated Research Facility (OCSIRF)

    Data.gov (United States)

    Federal Laboratory Consortium — Introduction The Integrated Research Facility (IRF) is part of the Office of the Chief Scientist (OCS) for the Division of Clinical Research in the NIAID Office of...

  6. Financial Liberalization and Financial Fragility

    OpenAIRE

    Demirguc-Kent, Asli; Detragiache, Enrica

    1998-01-01

    The authors study the empirical relationship between banking crises and financial liberalization using a panel of data for 53 countries for 1980-95. They find that banking crises are more likely to occur in liberalized financial systems. But financial liberalization's impact on a fragile banking sector is weaker where the institutional environment is strong--especially where there is respect for the rule of law, a low level of corruption, and good contract enforcement. They examine evidence o...

  7. Financial Literacy, Financial Education, and Economic Outcomes

    Science.gov (United States)

    Hastings, Justine S.; Madrian, Brigitte C.; Skimmyhorn, William L.

    2013-01-01

    In this article, we review the literature on financial literacy, financial education, and consumer financial outcomes. We consider how financial literacy is measured in the current literature and examine how well the existing literature addresses whether financial education improves financial literacy or personal financial outcomes. We discuss the…

  8. 78 FR 20705 - Securities Act of 1933; Securities Exchange Act of 1934; Order Regarding Review of FASB...

    Science.gov (United States)

    2013-04-05

    ... statement concluding that the Financial Accounting Standards Board (``FASB'') and its parent organization, the Financial Accounting Foundation (``FAF''), satisfied the criteria for an accounting standard-setting body under the Act, and recognizing the FASB's financial accounting and reporting standards...

  9. From the Editor-in-chief

    Directory of Open Access Journals (Sweden)

    Simeon Oka

    2010-01-01

    sustainability of development", Editorial Board considered interesting to add several papers in Part II of this issue, not presented at Dubrovnik Conference, but dealing with the problems of sustainable development as well. We believe that those papers will give even wider picture of the efforts undertaking in the countries of the South East European region to achieve sustainable energy systems. At least, but not last, its my pleasure to put your attention to the fact that in this year our journal Thermal Science obtained his first official Impact factor (0.407, at the official citation list of Thompson Scientific. I am deeply grate ful to all authors, review ers, members of our Editorial Boards and International Scientific Board, for their contribution to this success, after 15 years of publishing this journal. I hope that number and quality of the papers published in the journal Thermal Science will increase further, and that our papers will be cited more and more, leading to the respectable position of the journal among large group of scientific journals world wide. Considering every day larger and larger number of papers of high quality submitted, and accepted, for publication in the journal, we decided to open Online First list on our web site. http://thermalscience.vinca.rs/online-first Online First list will contain the final versions of articles that have been accepted for publication, but have not yet appeared in the paper journal. Papers will appear on Online First list at the moment of acceptance for publication, just after passing peer reviews. Online First articles can be found on the Internet and cited by their digital object identifiers (DOIs. At the same time, Online First list of the papers accepted for publication in the journal Thermal Science can be seen on the offi cial web site of the National library of Serbia http://www.doiserbia.nb.rs/issue.aspx?issueid=1053 Prof. Dr. Sim eon Oka Editor-in-chief

  10. CEO- CNE Relationships: Building an Evidence-Base of Chief Nursing Executive Replacement Costs

    Directory of Open Access Journals (Sweden)

    Darlene Sredl, Niang-Huei Peng

    2010-01-01

    Full Text Available OBJECTIVE: Explore professional relationships between Chief Nurse Executives (CNEs and Chief Executive Officers (CEOs; CNE ethnic diversity; and CNE replacement costs. BACKGROUND: Theoretical frameworks - Marilyn Ray's Theory of Bureaucratic Caring, and Turkel's Theory of Relational Complexity espousing economic as well as caring variables. METHODS: Exploratory mixed-method descriptive design using CNE mailed survey. RESULTS: CNE- cited opportunities for maintaining a positive relationship with the CEO: respect for CEO; goal- sharing (r=.782, p<0.01; having a strong relationship (r= .718, p<0.01; co-problem-solving (r=.437, p<0.01; having an interesting job (r=.406, p<0.01; having similar interests with CEO (r= .346, p<0.01; CEO and CNE maintaining specific roles (r= .261, p<0.05; satisfaction with CNE income (r=.251, p<0.05; willingness to improve relationship with CEO (r=.254, p<0.05. CNE positions demonstrated an ethnic diversity factor of 0.03%. CNE replacement costs to healthcare facilities were over 1.5 million dollars. CONCLUSION: CNE/CEO relationships have identified cohesive factors that may contribute to CNE longevity in position; an ethically diverse CNE deficit exists; and, CNE turnover and vacancy rates impact an organization's financial health and quality of care.

  11. Prof. John Wood, Chief Executive Designate, Dr Gordon Walker, Directorate, Chief Executive, Prof. Ken J. Peach, Head of the Particle Physics Department, CLRC Rutherford Appleton Laboratory, United Kingdom

    CERN Multimedia

    Patrice Loïez

    2001-01-01

    L. to. r.: Dr. Ian Wilson, CLIC Deputy Study Leader, Prof. Ken J. Peach, Head of the Particle Physics Department, Prof. John Wood, Chief Executive Designate, Dr. Gordon Walker, Directorate, Chief Executive

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

    Science.gov (United States)

    Chen, Rui

    1998-01-01

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

  13. Financial Crisis

    Institute of Scientific and Technical Information of China (English)

    黄骅

    2012-01-01

      Financial crisis started from America and soon spread all over the world. How did this happen? What government has done to rescue the economy and what should we do to help? Is financial crisis inevitable? These questions have bothered me for a long time. However, if we use a macroeconomist eye to view the world, all the questions seemed clear and crystal.

  14. Financial derivatives

    OpenAIRE

    Simon Gray and Joanna Place

    2006-01-01

    Derivatives, ranging from relatively simple forward contracts to complicated options products, are an increasingly important feature of financial markets worldwide. They are already being used in many emerging markets, and as the financial sector becomes deeper and more stable, their use is certain to grow. This Handbook provides a basic guide to the different types of derivatives traded, including the pricing and valuation of the products, and accounting and statistical treatment. Also, it a...

  15. Financial Sleuthing

    OpenAIRE

    Brennan, Niamh

    2016-01-01

    Forensic accounting is the use of accounting expertise to assist a court. "Forensic" denotes anything to do with a court of law and forensic accounting is increasingly recognised as a separate and important discipline at the intersection of law and accountancy. A relatively new role within accounting, forensic accountants build on a unique blend of accounting and investigative skills.They are,infact, financial detectives, dissecting financial statements, looking behind rather than merely at t...

  16. Financial assurances

    International Nuclear Information System (INIS)

    US Ecology is a full service waste management company. The company operates two of the nation's three existing low-level radioactive waste (LLRW) disposal facilities and has prepared and submitted license applications for two new LLRW disposal facilities in California and Nebraska. The issue of financial assurances is an important aspect of site development and operation. Proper financial assurances help to insure that uninterrupted operation, closure and monitoring of a facility will be maintained throughout the project's life. Unfortunately, this aspect of licensing is not like others where you can gauge acceptance by examining approved computer codes, site performance standards or applying specific technical formulas. There is not a standard financial assurance plan. Each site should develop its requirements based upon the conditions of the site, type of design, existing state or federal controls, and realistic assessments of future financial needs. Financial assurances at U.S. Ecology's existing sites in Richland, Washington, and Beatty, Nevada, have been in place for several years and are accomplished in a variety of ways by the use of corporate guarantees, corporate capital funds, third party liability insurance, and post closure/long-term care funds. In addressing financial assurances, one can divide the issue into three areas: Site development/operations, third party damages, and long-term care/cleanup

  17. EDITORIAL: Incoming Editor-in-Chief

    Science.gov (United States)

    Lidström, Suzanne

    2012-04-01

    , in his hands, the expansion continued and the transition to electronic production took place. In 2005, an agreement was signed with IOP Publishing and the bustling production work of the in-house team moved abroad to Bristol, leaving just the Editor-in-Chief to man the ship at the Royal Swedish Academy of Sciences. In 2011, however, as Roger prepared to step down, submissions had reached astounding levels as is evident from figure 1: that year, almost 1500 manuscripts were received by Physica Scripta, now acknowledged to be amongst the fastest growing journals in IOP Publishing, when measured in these terms. The year on year increase stands at 20% and, once again, of the extensive range of topics covered, condensed matter physics had been identified as the subject area in most need of attention because the burden of reviewing had become too great for one editor to oversee alone. Thus, when I joined Physica Scripta in January of this year, securing new External Editors for this field was perceived to be the most urgent task. It is, therefore, with the greatest of pleasure that I am able to announce the arrival of two new editors for this section: Professors David Keen and Tapio Rantala. Physica Scripta statistics Figure 1. The annual submissions made to Physica Scripta in recent years have rocketed and the rejection rate (given as a percentage) has increased rapidly. The modest increase in the number of articles accepted (shaded in blue) reflects a deliberate policy to augment the scientific quality. Professor Rantala has been selected by the Finnish Physical Society to replace Professor Matti Manninen, who is stepping down as the Finnish representative on the journal's Editorial Board. Professor Rantala is a prominent theorist and has been engaged in active research in a number of fields. In his early work, he was interested in surface science and molecular physics, however his expertise is predominantly in the domain of solid or materials physics related to

  18. 76 FR 77472 - Privacy Act of 1974, as Amended

    Science.gov (United States)

    2011-12-13

    ... PROTECTION Privacy Act of 1974, as Amended AGENCY: Bureau of Consumer Financial Protection. ACTION: Notice of Proposed Privacy Act System of Records. SUMMARY: In accordance with the Privacy Act of 1974, as amended, the Bureau of Consumer Financial Protection, hereinto referred to as the Consumer Financial...

  19. 76 FR 45765 - Privacy Act of 1974, as Amended

    Science.gov (United States)

    2011-08-01

    ... PROTECTION Privacy Act of 1974, as Amended AGENCY: Bureau of Consumer Financial Protection. ACTION: Notice of Proposed Privacy Act System of Records. SUMMARY: In accordance with the Privacy Act of 1974, as amended, the Bureau of Consumer Financial Protection, hereinto referred to as the Consumer Financial...

  20. 77 FR 35359 - Privacy Act of 1974, as Amended

    Science.gov (United States)

    2012-06-13

    ... PROTECTION Privacy Act of 1974, as Amended AGENCY: Bureau of Consumer Financial Protection. ACTION: Notice of proposed Privacy Act System of Records. SUMMARY: In accordance with the Privacy Act of 1974, as amended, the Bureau of Consumer Financial Protection, hereinto referred to as the Consumer Financial...

  1. 76 FR 45763 - Privacy Act of 1974, as Amended

    Science.gov (United States)

    2011-08-01

    ... PROTECTION Privacy Act of 1974, as Amended AGENCY: Bureau of Consumer Financial Protection. ACTION: Notice of Proposed Privacy Act System of Records. SUMMARY: In accordance with the Privacy Act of 1974, as amended, the Bureau of Consumer Financial Protection, hereinto referred to as the Consumer Financial...

  2. 76 FR 45761 - Privacy Act of 1974, as Amended

    Science.gov (United States)

    2011-08-01

    ... PROTECTION Privacy Act of 1974, as Amended AGENCY: Bureau of Consumer Financial Protection. ACTION: Notice of Proposed Privacy Act System of Records. SUMMARY: In accordance with the Privacy Act of 1974, as amended, the Bureau of Consumer Financial Protection, hereinto referred to as the Consumer Financial...

  3. 78 FR 69834 - Privacy Act of 1974, as Amended

    Science.gov (United States)

    2013-11-21

    ... PROTECTION Privacy Act of 1974, as Amended AGENCY: Bureau of Consumer Financial Protection. ACTION: Notice of Proposed Privacy Act System of Records. SUMMARY: In accordance with the Privacy Act of 1974, as amended, the Bureau of Consumer Financial Protection, hereinto referred to as the Consumer Financial...

  4. 78 FR 34991 - Privacy Act of 1974, as Amended

    Science.gov (United States)

    2013-06-11

    ... PROTECTION Privacy Act of 1974, as Amended AGENCY: Bureau of Consumer Financial Protection. ACTION: Notice of Proposed Privacy Act System of Records. SUMMARY: In accordance with the Privacy Act of 1974, as amended, the Bureau of Consumer Financial Protection, hereinto referred to as the Consumer Financial...

  5. 77 FR 56623 - Privacy Act of 1974, as Amended

    Science.gov (United States)

    2012-09-13

    ... PROTECTION Privacy Act of 1974, as Amended AGENCY: Bureau of Consumer Financial Protection. ACTION: Notice of Proposed Privacy Act System of Records. SUMMARY: In accordance with the Privacy Act of 1974, as amended, the Bureau of Consumer Financial Protection, herein referred to as the Consumer Financial...

  6. Foreword from the Editor-in-Chief

    Directory of Open Access Journals (Sweden)

    Jon M. Truby

    2012-04-01

    Highness the Emir, Sheikh Hamad bin Khalifa Al Thani, for this vision. I am grateful to all of those involved in the production of this and future issues, and hope the demands of our readers are met. May the journal continue to be a success. Dr. Jon M. Truby Ph.D, Editor-in-Chief

  7. EDITORIAL: New Editor-in-Chief for Nanotechnology New Editor-in-Chief for Nanotechnology

    Science.gov (United States)

    Couzin, Nina

    2009-01-01

    Nanotechnology is proud to announce the appointment of Professor Mark Reed, Yale University, as the new Editor-in-Chief from January 2009. Mark Reed holds the Harold Hodgkinson Chair of Engineering and Applied Science at Yale University. He has made significant contributions in the areas of quantum dots, electronic transport in nanoscale and mesoscopic systems, artificially structured materials and devices, and molecular electronics. Professor Reed has been associated with the journal as an Editorial Board member for a number of years and we are delighted that he has agreed to take on the scientific leadership of the journal in its 20th year. We also take the opportunity to thank Professor Mark Welland, Cambridge University, for his work as Editor-in-Chief since 2001, and for presiding over the re-launch and remarkable growth of the journal since then. Nanotechnology is unique in that it was the first peer-reviewed journal in the area of nanoscience, the first issue appearing in 1990. Since then it has established a distinguished publication record and has become a leading journal covering all aspects of nanoscale science and technology, as well as specializing in in-depth, comprehensive articles not seen in letter format journals. Published weekly and featuring subject sections, the journal is truly multidisciplinary in nature and is an excellent medium to quickly deliver your research results to readers worldwide. Nanotechnology is proud to be offering some of the fastest publication times around (less than three months on average from receipt to online publication). We offer free online access to all published papers for 30 days, ensuring that anyone with access to the internet will be able to read your paper. We were also the first journal to give our authors the opportunity to communicate their research to a wider audience through nanotechweb.org and other IOP websites. See the journal's homepage at www.iop.org/Journals/nano for more details. We are looking

  8. An examination of the role of military medical chief information officer.

    Science.gov (United States)

    Mellott, Mark; Thatcher, Jason; Roberts, Nicholas; Carter, Michelle

    2012-07-01

    Although research has described the roles, responsibilities, and skills of effective chief information officers (CIOs) in for-profit organizations, little is known regarding the traits and skills that characterize effective military medical CIOs. This study identifies skills a military medical CIO needs to act as a technology strategist who can successfully identify information technology (IT) innovations and convert those innovations into organizational health IT solutions. We assessed the level of necessary informational, decisional, and interpersonal skills in a cross-sectional survey of 48 military medical CIOs. We also compared military medical CIO characteristics to general CIO characteristics. Our results show that both decisional and interpersonal skills are strongly related to informational skills necessary to convert innovations into organizational IT solutions. Further, decisional skills are strongly related to a CIO's ability to act as a technology strategist. Our study provides implications for research and practice. PMID:22808894

  9. Retirement of J. Gary Eden as Editor-in-Chief

    Science.gov (United States)

    Jagadish, Chennupati; Jelinkova, Helena; Fainman, Yeshaiahu; Dawson, Martin; Ermers, Ysabel

    2016-01-01

    After nine years of dedicated service as Editor-in-Chief of Progress in Quantum Electronics (PQE), J. Gary Eden has retired at the end of December 2015. During his term as the Editor-in-Chief, PQE has grown significantly in size and quality and he has given generously of his time in advising authors, referees, editors, and the journal staff. Gary is an exceptional scientist and a generous individual who has given so much to the community. He is always very positive in every situation, and has created positive environment and supported people with utmost enthusiasm.

  10. EDITORIAL: Incoming Editor-in-Chief

    Science.gov (United States)

    Webb, Steve

    2006-01-01

    editor signals change and in turn this induces in some people expectation, hope of improvement and maybe radical revolution. Others cower and hope for stability, continuation of the same and as little outward sign of change as possible. So I should like to signal that I hope to satisfy both camps. The Editor-in-Chief is primarily a guardian of the journal and should change nothing that does not need changing. Maintaining a standard at the same level is a valuable achievement in itself. This is no different from taking on any other leadership role such as in a team or department. One has to lead by consensus and with respect for the position. Conversely there are things I would like to see improved (otherwise I should not have been hired) and I commit to attempting these but in a spirit of cooperation with the Board, the publisher (IOP), IPEM and the readership. Any other approach would be doomed anyway. So, what would I like to see changed? Dare I say anything too strongly upfront? Like Alun six years ago I would like there to be more debate via correspondence but this depends on the readers to do more writing along these lines. Personally I feel PMB, like many journals, has developed to the point where most readers sadly can understand only a small fraction of its contents. I have talked to older readers who said they regularly used to read all or half of the journal. Now many of us can manage only the papers in our specialty. Yet this is somewhat inevitable as medical physics has progressed from a fledgling science to the vast activity it is today, topics have become deeply complicated and we cannot and should not reverse the clock. To address this, I would like to see authors provide some form of `intelligible lay-scientific summary' of their paper as a condition of its publication. I think readers would then enjoy reading all, not just some, of these and maybe become attracted to other areas than the ones in which they currently work. I would like to see the

  11. FINANCIAL LITERACY, FINANCIAL EDUCATION AND ECONOMIC OUTCOMES

    OpenAIRE

    Justine S. Hastings; Madrian, Brigitte C.; William L. Skimmyhorn

    2013-01-01

    In this article we review the literature on financial literacy, financial education, and consumer financial outcomes. We consider how financial literacy is measured in the current literature, and examine how well the existing literature addresses whether financial education improves financial literacy or personal financial outcomes. We discuss the extent to which a competitive market provides incentives for firms to educate consumers or offer products that facilitate informed choice. We revie...

  12. Return on Investment: A Placebo for the Chief Financial Officer... and Other Paradoxes

    Science.gov (United States)

    Andru, Peter; Botchkarev, Alexei

    2011-01-01

    Background: Return on investment (ROI) is one of the most popular evaluation metrics. ROI analysis (when applied correctly) is a powerful tool of evaluating existing information systems and making informed decisions on the acquisitions. However, practical use of the ROI is complicated by a number of uncertainties and controversies. The article…

  13. Chief financial officer's task force on rationing feasibility, cost and schedule. Final report

    Energy Technology Data Exchange (ETDEWEB)

    1980-03-05

    The purpose of this memorandum is to report our realistic assessment of the feasibility, cost, and time frame for bringing a rationing program to 90-day readiness. The basic aspects of the nature of the rationing plan are discussed. The plan has been changed in several respects in response to comments from the Congress, the general public and the ECC, since the previous version was rejected by the Congress in May 1979. Three changes in particular impact the preimplementation process: The range of entities accorded status as priority firms has increased to cover such groups as telecommunications firms and for-hire delivery firms; All firms (not just priority users) are alloted rights for a percentage of their historical gasoline usage; States have more influence on the division of the total state supply between state reserves and vehicle allotments. The rationing plan, is described on a chart depicting the interaction of the principal components is included. The rationing process starts when checks for coupons are sent to owners of registered vehicles. The biggest single problem area appears to be delivering these checks into the hands of the vehicle registrants who are entitled to them. (DMC)

  14. 75 FR 29183 - Office of the Chief Financial Officer; Department of Agriculture Implementation of OMB Guidance...

    Science.gov (United States)

    2010-05-25

    ... contract with the construction company. This contract would most likely be written in the foreign language... final guidance for governmentwide nonprocurement debarment and suspension (70 FR 51863). This guidance... interim final guidance with changes (71 FR 66431). USDA's current regulation on nonprocurement...

  15. 75 FR 1001 - U.S. Chief Financial Officer Council; Grants Policy Committee (GPC)

    Science.gov (United States)

    2010-01-07

    ... submit grant applications in a timely fashion. This outreach effort is sponsored by the GPC. DATES: The... fashion. The purpose of this outreach effort is to provide a mechanism for the applicant community to... fashion. This outreach effort is sponsored by the GPC. Feedback Submission Information: Feedback will...

  16. The Chief Executive's Role in Human Resources Development

    Science.gov (United States)

    Training, 1976

    1976-01-01

    This article gives the dialogue from a roundtable training discussion which answered questions concerning organizational human resources development (HRD), with emphasis on the chief executive officer's (CEO) role. The participants, who were management consultants and leaders in the HRD field, contributed 20 questions (which are included) that…

  17. Mitochondrial DNA mutations in oxyphilic and chief cell parathyroid adenomas

    Directory of Open Access Journals (Sweden)

    Roth Sanford I

    2007-10-01

    Full Text Available Abstract Background The potential pathogenetic significance of mitochondrial DNA (mtDNA mutations in tumorigenesis is controversial. We hypothesized that benign tumorigenesis of a slowly replicating tissue like the human parathyroid might constitute an especially fertile ground on which a selective advantage conferred by mtDNA mutation could be manifested and might contribute to the oxyphilic phenotype observed in a subset of parathyroid tumors. Methods We sought acquired mitochondrial DNA mutations by sequencing the entire 16.6 kb mitochondrial genome of each of thirty sporadic parathyroid adenomas (18 chief cell and 12 oxyphil cell, eight independent, polyclonal, parathyroid primary chief cell hyperplasias plus corresponding normal control samples, five normal parathyroid glands, and one normal thyroid gland. Results Twenty-seven somatic mutations were identified in 15 of 30 (9 of 12 oxyphil adenomas, 6 of 18 chief cell parathyroid adenomas studied. No somatic mutations were observed in the hyperplastic parathyroid glands. Conclusion Features of the somatic mutations suggest that they may confer a selective advantage and contribute to the molecular pathogenesis of parathyroid adenomas. Importantly, the statistically significant differences in mutation prevalence in oxyphil vs. chief cell adenomas also suggest that mtDNA mutations may contribute to the oxyphil phenotype.

  18. The chief information security officer insights, tools and survival skills

    CERN Document Server

    Kouns, Barry

    2011-01-01

    Chief Information Security Officers are bombarded with huge challenges every day, from recommending security applications to strategic thinking and business innovation. This guide describes the hard and soft skills that a successful CISO requires: not just a good knowledge of information security, but also attributes such as flexibility and communication skills.

  19. Chief Information Officers in Service and Industrial Organizations.

    Science.gov (United States)

    Brumm, Eugenia K.

    1990-01-01

    Describes a survey that examined the role of chief information officers (CIOs) in service and industry organizations. The findings discussed include prevalence of CIOs and their level in the organization, scope of authority, control of resources, involvement in corporate strategy, and personal backgrounds. Conclusions about the actual and intended…

  20. September 2016 Letter to the Editor-in-Chief.

    Science.gov (United States)

    2016-09-01

    Letter to the Editor-in-Chief of JOSPT as follows: "One More Cause of Failure to Validate a CPR: Overfitting" with Author's Response J Orthop Sports Phys Ther 2016;46(9):811-812. doi:10.2519/jospt.2016.0202. PMID:27581182

  1. The Managerial Roles of Public Community College Chief Academic Officers.

    Science.gov (United States)

    Anderson, Philip; Murray, John P.; Olivarez, Arturo, Jr.

    2002-01-01

    This study examined the managerial roles of the community college Chief Academic Officer (CAO). Findings indicated that (1) CAOs placed the most importance on the roles of leader, liaison, and disseminator; (2) managers with more years of experience tended to emphasize the liaison role most; and (3) CAOs over 40 placed the most importance on…

  2. The Managerial Roles of Community College Chief Academic Officers.

    Science.gov (United States)

    Anderson, Philip Wayne

    This study utilized Mintzberg's taxonomy of managerial roles to examine the roles performed by community college chief academic officers (CAOs). Mintzberg's taxonomy defines managerial roles as a set of behaviors and identifies 10 distinct roles: (1) figurehead; (2) leader; (3) liaison; (4) monitor; (5) disseminator; (6) spokesperson; (7)…

  3. Reclaiming the Educational Role of Chief Admission Officers.

    Science.gov (United States)

    McDonough, Patricia; Robertson, Larry

    1995-01-01

    Describes changes that have occurred in high schools, colleges, and the entrepreneurial admission sector. Relates the evolution of the admission officer's job since the early 1960s and the profession's rapid growth. Details the hybrid role of marketer and educator for chief admissions officers, and issues a call for professional standards. (RJM)

  4. Chief Zibi Sidinane: Negotiating Moravian Christianity and Settlements in 'Nomansland'

    DEFF Research Database (Denmark)

    Henningsen, Anne Folke

    2009-01-01

    I artiklen analyseres de komplicerede forhandlinger, strategier og magtkampe, der knyttede sig til etablering af kristne missionsstationer i slutningen af 1800-tallet i det østlige Sydafrika. De implicerede herrnhutiske missionærer og konvertitter - som artiklens hovedperson Chief Zibi Sidinane -...

  5. Traditional chiefs and modern land tenure law in Niger

    NARCIS (Netherlands)

    Lund, C.; Hesseling, G.S.C.M.; Rouveroy van Nieuwaal, van E.; Dijk, van R.A.

    1999-01-01

    Many local tenure arrangements in Niger were largely implicit, not recorded in any codified form. In the process of codification now underway, chiefs are regarded as the key interpreters of tradition, mutating the implicit into the explicit. Land tenure reform is not without contradictions. How are

  6. EDITORIAL: Outgoing Editor-in-Chief Outgoing Editor-in-Chief

    Science.gov (United States)

    Hauptmann, Peter

    2012-01-01

    I started in 2002 as Editor-in-Chief of a well established journal—MST (Measurement Science and Technology). It was a time when modern means of communication offered new opportunities for the scientific community—for all scientists and engineers whether at universities, in industry or at other institutions—to access better quality information in a shorter time. This development helped us to be more efficient in our daily scientific work and to anticipate new trends faster than before. A flood of information was created by different search engines. A few online journals or journals published in emerging countries with a similar profile to MST appeared on the market. MST had to provide new answers in response to these developments. In 2002 I postulated two requirements to the journal. Firstly, the publisher has to be up to date. My impression over the years has been that IOPP is excellently organized. That has made it easier for the board members and all our reviewers to concentrate on the scientific aspects of our input to the journal. During all my visits to Bristol or my contacts with the IOPP staff I always met very professional and enthusiastic staff members. They have not only supported and encouraged the ideas and initiatives of the Editorial Board members, but they have also worked hard on establishing one of the most effective journal operations in the field of measurement science and technology. Many authors are well aware of this. Thus I am able to declare that the first requirement for a successful journal has been met. Secondly, the scientific level has to be high and the journal should attract readers from all over the world. This task was the responsibility of the Editorial Board members and of myself. Our strategy was on the one hand to ensure continuity in MST but on the other hand to be open to new trends and developments. Examples of these new aspects of the journal are fields like micro- and nanometrology, measurement techniques for

  7. 77 FR 60376 - Sunshine Act Notice

    Science.gov (United States)

    2012-10-03

    ... Sunshine Act Notice AGENCY: United States Commission on Civil Rights. ACTION: Notice of business meeting... Planning Update and Discussion of Projects Update on The Civil Rights Implications of Eminent Domain Abuse... Chief of Regional Programs' report OGC Training: Ethics Rules Relating to Teaching, Speaking,...

  8. Predicting Firm Success From the Facial Appearance of Chief Executive Officers of Non-Profit Organizations.

    Science.gov (United States)

    Re, Daniel E; Rule, Nicholas O

    2016-10-01

    Recent research has demonstrated that judgments of Chief Executive Officers' (CEOs') faces predict their firms' financial performance, finding that characteristics associated with higher power (e.g., dominance) predict greater profits. Most of these studies have focused on CEOs of profit-based businesses, where the main criterion for success is financial gain. Here, we examined whether facial appearance might predict measures of success in a sample of CEOs of non-profit organizations (NPOs). Indeed, contrary to findings for the CEOs of profit-based businesses, judgments of leadership and power from the faces of CEOs of NPOs negatively correlated with multiple measures of charitable success (Study 1). Moreover, CEOs of NPOs looked less powerful than the CEOs of profit-based businesses (Study 2) and leadership ratings positively associated with warmth-based traits and NPO success when participants knew the faces belonged to CEOs of NPOs (Study 3). CEOs who look less dominant may therefore achieve greater success in leading NPOs, opposite the relationship found for the CEOs of profit-based companies. Thus, the relationship between facial appearance and leadership success varies by organizational context.

  9. Predicting Firm Success From the Facial Appearance of Chief Executive Officers of Non-Profit Organizations.

    Science.gov (United States)

    Re, Daniel E; Rule, Nicholas O

    2016-10-01

    Recent research has demonstrated that judgments of Chief Executive Officers' (CEOs') faces predict their firms' financial performance, finding that characteristics associated with higher power (e.g., dominance) predict greater profits. Most of these studies have focused on CEOs of profit-based businesses, where the main criterion for success is financial gain. Here, we examined whether facial appearance might predict measures of success in a sample of CEOs of non-profit organizations (NPOs). Indeed, contrary to findings for the CEOs of profit-based businesses, judgments of leadership and power from the faces of CEOs of NPOs negatively correlated with multiple measures of charitable success (Study 1). Moreover, CEOs of NPOs looked less powerful than the CEOs of profit-based businesses (Study 2) and leadership ratings positively associated with warmth-based traits and NPO success when participants knew the faces belonged to CEOs of NPOs (Study 3). CEOs who look less dominant may therefore achieve greater success in leading NPOs, opposite the relationship found for the CEOs of profit-based companies. Thus, the relationship between facial appearance and leadership success varies by organizational context. PMID:27329518

  10. 76 FR 70815 - Privacy Act of 1974, as Amended

    Science.gov (United States)

    2011-11-15

    ... these systems of records were most recently published at 73 FR 13349-13363 (March 12, 2008). As... Taxpayer Advocate; Offices of the Associate Chief Counsel (Corporate), (Financial Institutions & Products... there is a risk of harm to economic or property interests, identity theft or fraud, or harm to...

  11. EDITORIAL: Farewell from the outgoing Editor-in-Chief Farewell from the outgoing Editor-in-Chief

    Science.gov (United States)

    Rost, Jan Michael

    2011-01-01

    I am very pleased to announce that Professor Paul Corkum will be taking on the position of Editor-in-Chief at Journal of Physics B: Atomic, Molecular and Optical Physics (J. Phys. B) from the beginning of January 2011. During my term as Editor-in-Chief atomic, molecular and optical science has continued to change rapidly: we have seen ultracold physics widening its original emphasis on Bose-Einstein condensates to the entanglement of light and matter in the most general sense towards a science of information. At the same time attosecond science and interaction of matter with short x-ray pulses develops rapidly. I am very happy that J. Phys. B with Paul Corkum as Editor-in-Chief will play a central role in publishing exciting results from this field. I would like to thank the publishing team at J. Phys. B for their fantastic job, in particular for the quality of the refereeing system the team has been able to maintain while at the same time bringing down the publication times considerably. I thank them all for the help and support they have given me in the role of Editor-in-Chief and wish them the very best for the future. Last and certainly not least I would like to thank you, the authors, referees and readers, for the support of J. Phys. B.

  12. Inaugural Letter for the International Journal of Financial Studies (IJFS

    Directory of Open Access Journals (Sweden)

    Nicholas Apergis

    2013-01-01

    Full Text Available The honor of becoming the Editor-in-Chief of the International Journal of Financial Studies becomes immediately muted by the intensity of the task ahead. I am pleased and flattered to follow in the footsteps of previous editors and to continue to define international financial research. My ambition as well as the IJFS’s ambition is the journal to become a more recognized top tier journal, acclaimed for defining new direction in financial research. Achieving this goal will require persistence of purpose, time and patience. History will judge whether within the next few years IJFS will emerge as an important financial journal publishing research, which will redirect and redefine research in financial issues.

  13. 17 CFR 210.3-09 - Separate financial statements of subsidiaries not consolidated and 50 percent or less owned persons.

    Science.gov (United States)

    2010-04-01

    ... FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE ACT OF 1934, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935, INVESTMENT COMPANY ACT OF 1940, INVESTMENT ADVISERS ACT OF 1940, AND...

  14. 17 CFR 210.3-16 - Financial statements of affiliates whose securities collateralize an issue registered or being...

    Science.gov (United States)

    2010-04-01

    ... FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE ACT OF 1934, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935, INVESTMENT COMPANY ACT OF 1940, INVESTMENT ADVISERS ACT OF 1940, AND...

  15. 76 FR 17658 - National Forum for State and Territorial Chief Executives (National Forum) Program Cooperative...

    Science.gov (United States)

    2011-03-30

    ... HUMAN SERVICES Health Resources and Services Administration National Forum for State and Territorial Chief Executives (National Forum) Program Cooperative Agreement AGENCY: Health Resources and Services... Forum for State and Territorial Chief Executives (National Forum) Program Cooperative Agreement....

  16. Chief Human Capital Officers Council (CHCOC)'s Members and Assistants

    Data.gov (United States)

    Office of Personnel Management — List of members of the Chief Human Capital Officers Council (CHCOC): Federal Chief Human Capital Officers (CHCOs) and Deputy CHCOs, as well as the council's chair,...

  17. Chief Liberal Arts Academic Officers: The Limits of Power and Authority.

    Science.gov (United States)

    Lynch, David M.; And Others

    1987-01-01

    Results of a 1984 national survey of chief liberal arts academic officers (department heads, deans, and chief academic officers) are used to examine aspects of administrator careers and behavior, including grant administration, job satisfactions and frustrations, and career success. (MSE)

  18. Feasibility of an innovative third-year chief resident system: an internal medicine residency leadership study

    OpenAIRE

    Kolade, Victor O; Staton, Lisa J.; Jayarajan, Ramesh; Bentley, Nanette K.; Huang, Xiangke

    2014-01-01

    Introduction: The role of the internal medicine chief resident includes various administrative, academic, social, and educational responsibilities, fulfillment of which prepares residents for further leadership tasks. However, the chief resident position has historically only been held by a few residents. As fourth-year chief residents are becoming less common, we considered a new model for rotating third-year residents as the chief resident.Methods: Online surveys were given to all 29 intern...

  19. Delegation of Zambian Chiefs Extols Africa-China and Zambia-China Friendship

    Institute of Scientific and Technical Information of China (English)

    2010-01-01

    <正>Chiefs are traditional leaders in Zambia.Among the country’s 73 tribes,there are altogether four paramount chiefs,48 senior chiefs and 286 chiefs.These people,who inherit their title through the maternal line,play an important and special role in Zambia’s political,economic and social life and have the respect of people from all walks of life.

  20. Financial Statements Analysis

    Directory of Open Access Journals (Sweden)

    Tănase Alin-Eliodor

    2014-10-01

    Full Text Available This article focuses on analyzing of a consolidated financial statements of a hypothetically SME. The interpretation of the financial position and performances is based on the more than 40 financial key ratios computed by using financial data from consolidated income statement, consolidated financial position and cash flow. However additional data from notes to financial statements are provided.

  1. Financial Statements Analysis

    OpenAIRE

    Tănase Alin-Eliodor

    2014-01-01

    This article focuses on analyzing of a consolidated financial statements of a hypothetically SME. The interpretation of the financial position and performances is based on the more than 40 financial key ratios computed by using financial data from consolidated income statement, consolidated financial position and cash flow. However additional data from notes to financial statements are provided.

  2. 76 FR 69031 - Order of Succession for the Office of the Chief Human Capital Officer

    Science.gov (United States)

    2011-11-07

    ... URBAN DEVELOPMENT Order of Succession for the Office of the Chief Human Capital Officer AGENCY: Office of the Chief Human Capital Officer, HUD. ACTION: Notice of order of succession. SUMMARY: In this notice, the Chief Human Capital Officer for the Department of Housing and Urban Development...

  3. Chiefs and the State in independent Zambia : exploring the Zambian national press

    NARCIS (Netherlands)

    Binsbergen, W.M.J.

    1987-01-01

    Zambia is among the few African countries where chiefs occupy an honorable position at the national level, and where a House of Chiefs is established, complementary to Parliament. This paper examines the relationship between chiefs and the central government on the basis of an analysis of newspaper

  4. 76 FR 53938 - Order of Succession for the Office of the Chief Procurement Officer

    Science.gov (United States)

    2011-08-30

    ... URBAN DEVELOPMENT Order of Succession for the Office of the Chief Procurement Officer AGENCY: Office of the Chief Procurement Officer, HUD. ACTION: Notice of Order of Succession. SUMMARY: In this notice, the Chief Procurement Officer designates the Order of Succession for the Office of the...

  5. Wendell Flinchum to serve as interim chief of Virginia Tech Police

    OpenAIRE

    Owczarski, Mark

    2006-01-01

    Lt. Wendell Flinchum, a 21-year veteran of the Virginia Tech Police Department, has been named the department's interim chief of police effective July 1. Flinchum's appointment follows the resignation of Chief Debra Duncan, who will leave the university to become police chief for the City of Monroe, N.C.

  6. 8 CFR 1003.9 - Office of the Chief Immigration Judge.

    Science.gov (United States)

    2010-01-01

    ... JUSTICE GENERAL PROVISIONS EXECUTIVE OFFICE FOR IMMIGRATION REVIEW Office of the Chief Immigration Judge § 1003.9 Office of the Chief Immigration Judge. (a) Organization. Within the Executive Office for... 8 Aliens and Nationality 1 2010-01-01 2010-01-01 false Office of the Chief Immigration Judge....

  7. Succession planning: perspectives of chief executive officers in US hospitals.

    Science.gov (United States)

    Collins, Sandra K

    2009-01-01

    A study was conducted to explore the perceptions of chief executive officers in US hospitals regarding the origins of leadership and how they felt about internally developed successors versus externally recruited successors. Furthermore, the study examined how this group of executives utilizes the succession planning process, what factors impact successor identification, what positions are applicable for succession planning activities, and who is ultimately held responsible for leadership continuity within the hospital industry.

  8. Army Chief of Staff Gen. George Casey Addresses NPS Community

    OpenAIRE

    Naval Postgraduate School Public Affairs Office

    2010-01-01

    Naval Postgraduate School students, staff and faculty gathered to see Army Chief of Staff General George W. Casey offer a hopeful and focused look at the future of the Army and its role in the big picture of the U.S. military. During his visit on May 13 as a Secretary of the Navy Guest Lecturer, Casey expressed his gratitude for the men and women in uniform, and the challenges they continue to face.

  9. Succession planning: perspectives of chief executive officers in US hospitals.

    Science.gov (United States)

    Collins, Sandra K

    2009-01-01

    A study was conducted to explore the perceptions of chief executive officers in US hospitals regarding the origins of leadership and how they felt about internally developed successors versus externally recruited successors. Furthermore, the study examined how this group of executives utilizes the succession planning process, what factors impact successor identification, what positions are applicable for succession planning activities, and who is ultimately held responsible for leadership continuity within the hospital industry. PMID:19668068

  10. Chief Marketing Officer and the Challenge of Digital Maturity

    OpenAIRE

    PURCAREA, Ioan Matei; NEGRICEA, Costel Iliuta

    2014-01-01

    Digital is the new normal today, the digitally transformation allowing step by step a closer connection with customers, and accordingly answer to the new requirements of the supply chain management. The rules of engagement are changed by the digital lives of customers, the digital leaders creating value across physical/digital products, services, and experience. Chief Marketing Officer (CMO) is proving a more devoted personal attention and a more directly involvement in digital initiatives, t...

  11. Second ASEAN Chief Justices’ Roundtable on Environment: The Proceedings

    OpenAIRE

    Asian Development Bank

    2013-01-01

    From 7–10 December 2012, Association of Southeast Asian Nations (ASEAN) chief justices and their designees convened in Melaka, Malaysia for their second roundtable on environment. The roundtable provided a forum for experts to discuss common ASEAN environmental challenges and for ASEAN judges to share their experiences in handling environmental challenges. Towards the end, the participants discussed the draft Melaka Memorandum of Understanding for Cooperation among ASEAN Courts, which aims to...

  12. EDITORIAL: Farewell from the outgoing Editor-in-Chief

    Science.gov (United States)

    Burnett, Keith

    2005-01-01

    I am very pleased to announce that Professor Jan-Michael Rost will be taking on the position of Editor-in-Chief at Journal of Physics B: Atomic, Molecular and Optical Physics (J. Phys. B) from the beginning of January 2005. As Editor-in-Chief I have seen the journal respond to the rapid and exciting developments in atomic, molecular and optical physics of recent years. There will, I am sure, be a great deal of new and important science in our field in the years ahead. I am also sure that Jan-Michael will do a fantastic job in guiding the journal through these times. The publishing team at J. Phys. B is a superbly responsive and effective one that does a great job in publishing the science we do. I want to thank them all for the help and support they have given me in the role of Editor-in-Chief and wish them the very best for the future. Last and certainly not least I would like to thank you, the authors, referees and readers, for making J. Phys. B such a great journal to have been a part of.

  13. CNPC Appoints Chief Experts for Important Technological Projects

    Institute of Scientific and Technical Information of China (English)

    Zhao Jianzhong

    2006-01-01

    @@ On June 27th, China National Petroleum Corporation (CNPC) held a public recruitment to appoint chief experts in Beijing for its important technological projects, which is the first time for CNPC to appoint chief managers by the means of competitive recruitment. This recruitment covers four projects, such as drilling, logging, geophysical survey and ground engineering with 15 projects. Of those,there are 8 drilling projects, which make up 50 percent of all the important technological projects for public recruitment. CNPC expects to further boost the chief expert responsibility system and promote the research and development (R&D) of technological project on the basis of the public recruitment. The company completes the recruitment following the procedure of making announcement, conducting competitive recruitment and giving publicity. On July 25th, the appointment ceremony was held by CNPC and 15 experts were awarded the certificates. CNPC is entering a new stage for the implementation of the technology and talent strategy for the 11th Five-Year Plan. What's more, a new management mode is taking shape for the technological project and for the construction of technological personnel pool.

  14. EDITORIAL: Incoming Editor-in-Chief Incoming Editor-in-Chief

    Science.gov (United States)

    Birch, David

    2012-01-01

    It is a pleasure and an honour for me to be taking over as Editor-in-Chief of Measurement Science and Technology. MST is well known across research communities worldwide as a leading journal in which to publish new techniques and instrumentation. It has gained this enviable position largely because of the excellent guidance of its Editorial Board and dedicated staff at Institute of Physics Publishing over many years. I want to highlight in particular the contribution of the outgoing Editor Peter Hauptmann, and other Editors before him, in making the journal truly international. We thank Peter immensely for all his hard work in leading the journal, having exceptionally served two terms, each of five years. I come into the post of Editor at a very interesting and challenging time for research. The global recession is leading to cuts in research funding in many countries, researchers and their outputs are coming under closer scrutiny than ever before, and more is being expected of them. Journals play a critical role in monitoring and maintaining research standards, but we should be careful not to assume that journal Impact Factor is the sole measure of research quality. Although expediency may sometimes demand it, Impact Factor, as practitioners know, is subject dependent. One of the great things about science and technology for me is its level playing field. The key point is still innovation no matter where the work is done or where it is published. MST has a long pedigree of being the natural home of the highest quality papers from leading researchers wishing to report novel instrumentation and techniques. 2013 will mark the 90th anniversary of MST and we look forward to celebrating in style its sustained success. I recall with pride the first paper I published in Journal of Physics E: Scientific Instruments (as MST was previously titled) back in 1977. The paper reported the design and application of an early fluorescence lifetime spectrometer that I had constructed

  15. 76 FR 78121 - Fair Debt Collection Practices Act (Regulation F)

    Science.gov (United States)

    2011-12-16

    ... rulemaking authority for a number of consumer financial protection laws from seven Federal agencies to the...\\ amended a number of consumer financial protection laws, including the FDCPA. The Dodd-Frank Act... Consumer Financial Protection Act of 2010. Public Law 111-203, section 1089(4); 15 U.S.C.1692l(d)....

  16. 76 FR 45757 - Privacy Act of 1974, as Amended

    Science.gov (United States)

    2011-08-01

    ...; ] BUREAU OF CONSUMER FINANCIAL PROTECTION Privacy Act of 1974, as Amended AGENCY: Bureau of Consumer... the Privacy Act of 1974, as amended, the Bureau of Consumer Financial Protection, hereinto referred to as the Consumer Financial Protection Bureau (``CFPB'') gives notice of the establishment of a...

  17. 高校设立总会计师制度的职责定位%The duty orientation in establishment of the chief accountant system in colleges

    Institute of Scientific and Technical Information of China (English)

    李克勤

    2012-01-01

      Along with the market economy conditions,the financial management in Colleges and universities is becoming more and more important,its speciality is also becoming more and more strong.In the establishment of the chief accountant post under the premise,the correct total accountant responsibility positioning of University,better exercise chief accountant chief accountant duties,play a role in college finance management,improve the financial management of colleges and universities is becoming the urgent need of the level.%  随着市场经济条件的变化,高校财务管理变得越来越重要,其专业性也愈来愈强。在高校设立总会计师岗位的前提下,正确对高校总会计师进行职责定位,更好地行使总会计师各项职责,发挥总会计师在高校财务管理中的作用,正成为提升高校财务管理水平的迫切需要。

  18. 76 FR 54234 - Public Safety and Homeland Security Bureau; Federal Advisory Committee Act; Communications...

    Science.gov (United States)

    2011-08-31

    ... From the Federal Register Online via the Government Publishing Office FEDERAL COMMUNICATIONS COMMISSION Public Safety and Homeland Security Bureau; Federal Advisory Committee Act; Communications... Goldthorp, Associate Bureau Chief, Public Safety and Homeland Security Bureau, Federal...

  19. 75 FR 56533 - Public Safety and Homeland Security Bureau; Federal Advisory Committee Act; Communications...

    Science.gov (United States)

    2010-09-16

    ... COMMISSION Public Safety and Homeland Security Bureau; Federal Advisory Committee Act; Communications... presenting their proposed recommendations on issues such as public safety consolidation, E911 reliability and... Chief for Cybersecurity and Communications Reliability Public Safety and Homeland Security...

  20. INFORMATION SOURCES FOR FINANCIAL ANALYSE IN THE ORGANISATION

    Directory of Open Access Journals (Sweden)

    Nora ŠTANGOVÁ

    2016-08-01

    Full Text Available Financial analysis is an essential part of the financial management of the company, as it acts as a feedback information, where the business is in different areas of the financial management, in which areas of the company the targets have been achieved and, conversely, in which areas the business is lagging behind the expectations.

  1. 17 CFR 229.302 - (Item 302) Supplementary financial information.

    Science.gov (United States)

    2010-04-01

    ... paragraphs 9-34 of Statement of Financial Accounting Standards (“SFAS”) No. 69, “Disclosures about Oil and... financial information. 229.302 Section 229.302 Commodity and Securities Exchanges SECURITIES AND EXCHANGE... 1934 AND ENERGY POLICY AND CONSERVATION ACT OF 1975-REGULATION S-K Financial Information §...

  2. 25 CFR 276.8 - Financial reporting requirements.

    Science.gov (United States)

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Financial reporting requirements. 276.8 Section 276.8... ASSISTANCE ACT PROGRAM UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS § 276.8 Financial reporting requirements. Requirements for grantees to report financial information to the Bureau, and to request...

  3. 76 FR 79025 - Privacy of Consumer Financial Information (Regulation P)

    Science.gov (United States)

    2011-12-21

    ... rulemaking authority for a number of consumer financial protection laws from seven Federal agencies to the...)\\4\\ amended a number of consumer financial protection laws, including the GLB Act. Among other... prescribe rules or issue orders or guidelines pursuant to any Federal consumer financial law,...

  4. 78 FR 26545 - Consumer Financial Civil Penalty Fund

    Science.gov (United States)

    2013-05-07

    ... under Federal consumer financial laws. Under the Act, funds in the Civil Penalty Fund may be used for... services under the Federal consumer financial laws. Public Law 111- 203, section 1011(a) (2010), codified... Federal consumer financial laws through judicial actions and administrative adjudication proceedings. 12...

  5. Emerging Markets, Financial Openness and Financial Development

    OpenAIRE

    Wei Huang

    2006-01-01

    We examine the effect of financial openness on the development of financial systems in a panel of 35 emerging markets during the period of 1976 to 2003. A group of indicators including variables from banking sector, stock market, and national capital accounts are used as measures of financial openness and financial development. In addition, aggregate index measures are developed to incorporate information from different areas of the financial system. Our empirical results generally suggest th...

  6. Annual review and summary financial statement 1992/93

    International Nuclear Information System (INIS)

    The report of the Board of Directors of Scottish Power for 1992/1993 is presented along with the Chairman's statement, the Chief Executive's Review, and the Environmental Statement. A financial review with group profit and loss account, balance sheets and auditors statement is given. Scottish Power welcomes the findings of the Cadbury Committee report on the Financial Aspects of Corporate Governance which recommends that listed companies should include in their report details of their compliance with a Code of Best Practice Highlights such as the 1,486 million pounds turnover, the 220 million pounds profit and the 11.15p dividend per share are quoted. (UK)

  7. Australian Radiation Protection and Nuclear Safety Act 1998. Act No 133

    International Nuclear Information System (INIS)

    A set of legislation consisting of three Acts in the field of radiation protection and nuclear safety was passed by both Houses of Parliament on 10 December 1998 and was proclaimed on 5 February 1999. Act No. 133 - Australian Radiation Protection and Nuclear Safety Act, which is a framework Law, established the Australian Radiation Protection and Nuclear Safety Agency (ARPANSA) as the regulatory body for radiation protection and nuclear safety, in place of the Nuclear Safety Bureau. The Chief Executive Officer of ARPANSA, who is appointed by the Governor-General for a term of up to 5 years, is obliged to submit annual and quarterly reports to the Minister on the operations of the Chief Executive Officer, ARPANSA, the Council, the Radiation Health Committee and the Nuclear Safety Committee. The Council is a consultative body which examines issues relating to radiation protection and nuclear safety and advises the Chief Executive Officer on these issues as well as on the adoption of recommendations, policies and codes. The Radiation Health Committee and the Nuclear Safety Committee are to be established as advisory committees to the Chief Executive Officer or the Council. Both committees should draft national policies, codes and standards in their respective fields and review their effectiveness periodically. The second in this series of legislation, Act No. 134, Australian Radiation Protection and Nuclear Safety (License Charges) Act requires holders of both facility and source licenses to pay an annual charge, to be prescribed by the regulations. The third, Act No. 135 , Australian Radiation Protection and Nuclear Safety (Consequential Amendments) Act repeals those provisions of the 1987 Australian Nuclear Science and Technology Organisation Act which concern the Nuclear Safety Bureau, and the 1978 Environment Protection Act as a whole

  8. Australian Radiation Protection and Nuclear Safety Act 1998. Act No 133

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1999-11-01

    A set of legislation consisting of three Acts in the field of radiation protection and nuclear safety was passed by both Houses of Parliament on 10 December 1998 and was proclaimed on 5 February 1999. Act No. 133 - Australian Radiation Protection and Nuclear Safety Act, which is a framework Law, established the Australian Radiation Protection and Nuclear Safety Agency (ARPANSA) as the regulatory body for radiation protection and nuclear safety, in place of the Nuclear Safety Bureau. The Chief Executive Officer of ARPANSA, who is appointed by the Governor-General for a term of up to 5 years, is obliged to submit annual and quarterly reports to the Minister on the operations of the Chief Executive Officer, ARPANSA, the Council, the Radiation Health Committee and the Nuclear Safety Committee. The Council is a consultative body which examines issues relating to radiation protection and nuclear safety and advises the Chief Executive Officer on these issues as well as on the adoption of recommendations, policies and codes. The Radiation Health Committee and the Nuclear Safety Committee are to be established as advisory committees to the Chief Executive Officer or the Council. Both committees should draft national policies, codes and standards in their respective fields and review their effectiveness periodically. The second in this series of legislation, Act No. 134, Australian Radiation Protection and Nuclear Safety (License Charges) Act requires holders of both facility and source licenses to pay an annual charge, to be prescribed by the regulations. The third, Act No. 135 , Australian Radiation Protection and Nuclear Safety (Consequential Amendments) Act repeals those provisions of the 1987 Australian Nuclear Science and Technology Organisation Act which concern the Nuclear Safety Bureau, and the 1978 Environment Protection Act as a whole

  9. A FINANCIAL-ACCOUNTING APPROACH TO PERFORMANCE, IDENTIFYING FINANCIAL KEY COMPONENTS

    OpenAIRE

    TANASA Florentin-Emil; Emil HOROMNEA; UNGUREANU Sebastian

    2012-01-01

    The purpose of this research is the presentation of an accounting and financial perspective on performance by identifying financial components that will facilitate a true and fair view of the target parameter. In this context, the study aims at identifying factors acting on the rate of global financial autonomy to develop relevant decisions on the funding structure of the company. The results show that the assumptions proposed at the level of the analyzed sample, by using quantitative data an...

  10. The Relation between Financial Literacy, Financial Wellbeing and Financial Concerns

    OpenAIRE

    Marzieh Kalantarie Taft; Zare Zardeini Hosein; Seyyed Mohammad Tabatabaei Mehrizi

    2013-01-01

    Increased variety of products and the instability of the global economy in twenty first century caused increasingcomplexity of financial decisions and also caused consumers faced with the challenge in economic and financialactivities. For this reason, in the last decade, the importance of financial management skills in personal and worklife has increased and researches in this area has been done. In this regard, this study tries to evaluate the relationbetween financial literacy, financial we...

  11. 78 FR 78422 - Order Granting Application by Financial Industry Regulatory Authority, Inc. for Exemption...

    Science.gov (United States)

    2013-12-26

    ... from Robert L.D. Colby, Chief Legal Officer, FINRA, to Elizabeth M. Murphy, Secretary, Commission.... 67256 (June 26, 2012), 77 FR 39277, 39286 (July 2, 2012) (order approving SR-BX-2012-030 and granting... COMMISSION Order Granting Application by Financial Industry Regulatory Authority, Inc. for Exemption...

  12. Psychological determinants of financial buffer saving: The influence of financial risk tolerance and regulatory focus

    NARCIS (Netherlands)

    Magendans, J.; Gutteling, J.M.; Zebel, S.

    2016-01-01

    With governments redistributing more responsibilities unto citizens, individuals have an increasing need for financial resources acting as a buffer against life’s setbacks and unexpected expenditures. The purpose of this study was to examine psychological determinants of saving for a financial buffe

  13. A Financial Literacy Measure: Gendering and Contextualising Financial Technicalities

    Directory of Open Access Journals (Sweden)

    Asta Zokaityte

    2016-03-01

    Full Text Available This article analyses the relationship between law, gender, and finance, with a particular focus on gender inequalities in the financial literacy measure which was constructed by the Organisation for Economic Cooperation and Development (OECD. It seeks to trouble predominant claims about financial literacy as an effective, ‘edu-regulatory’ policy to address gender inequalities in the financial services market. The article suggests that instead of acting as a neutral assessment of people’s financial literacy, the measure, in fact, embodies gendered assumptions about finance and financial practices. The measure presents a financial world in abstract terms and fails to account for different contexts within which financial decisions are made. The article exposes the measure’s problematic deployment of the literacy/illiteracy binary in thinking about financial gender inequalities. Rather than being attentive to the ways in which gender inequalities are produced in financial markets, the OECD measure misattributes these to irrational financial behaviour, and further reproduces the marginalisation of women in the global financial market. Este artículo analiza la relación entre derecho, género y finanzas, realizando un enfoque particular en las desigualdades de género existentes en el estudio sobre los conocimientos financieros que elaboró la Organización para la Cooperación y el Desarrollo Económico (OCDE. Busca contrastar las afirmaciones dominantes sobre los conocimientos financieros como una política efectiva, “edu-reguladora” para abordar las desigualdades de género en el mercado de servicios financieros. El artículo sugiere que, en lugar de realizar una evaluación neutral de los conocimientos financieros de las personas, la medida plasma asunciones de género sobre las finanzas y las prácticas financieras. El estudio presenta un mundo financiero en términos abstractos y no tiene en cuenta los diferentes contextos en los

  14. A Review of Chief Information Officer' Main Skills

    Science.gov (United States)

    Portela, Luis; Carvalho, Roberto; Varajão, João; Magalhães, Luis

    Information Systems are transforming our lives. Their social and economic impact means opportunities and challenges for people, organizations and governments. Being decisive for competitiveness, they are more and more taken in account by companies, which look at them in order to find a way of improving the business. In this context, the CIO (Chief Information Officer) has a central role, and needs to perform several tasks to ensure that information systems under his supervision are efficient. To be competent in his job, the CIO needs several skills. In this paper, the CIO's main skills are identified and discussed.

  15. Corporate identity of the Chief Mines Inspectorate of Brandenburg

    International Nuclear Information System (INIS)

    The mining administration of the Land Brandenburg abandoned its traditional self-image in order to be able to cope with the challenges presented by a modern and future-oriented mining industry. The reinstatement of the Chief Mines Inspectorate of the Land Brandenburg opened up a chance of breaking up obsolete administrative structures and, instead, giving this entity a Corporate Identity as its foundation. The inspectorate considers Corporate Identity as the way of making its work understood both internally and to the exterior. (orig.)

  16. Letter from the New Editor-in-Chief

    Directory of Open Access Journals (Sweden)

    Pabulo Henrique Rampelotto

    2014-01-01

    Full Text Available It is my great pleasure to serve as the new Editor-in-Chief of Life, a journal concerned with fundamental questions on the origins and nature of life, evolution of biosystems and astrobiology. With my experience as Executive Editor, Senior Editor and Guest Editor of so many successful special issues (some of them in MDPI journals [1–6], I am committed to making the journal a success, with the launch of exciting special issues, publication of high quality papers, as well as inclusion of the journal in major indexing and abstracting services. In this editorial, I present my view and plans for the journal.

  17. A Plot Story:The Ransom of Red Chief

    Institute of Scientific and Technical Information of China (English)

    WANG Si-yu

    2015-01-01

    The Ransom of Red Chief is a short story written by O · Henry. Some critics regard it as a plot story but some do not. A typical plot story should focus on the plot:using techniques such as flashback or foreshadowing to unfold the plot and containing exposition, complication, climax, resolution, conclusion to rich the plot. The main characters are presented with internal and ex⁃ternal conflicts as well. In this thesis, a detailed analysis will be presented to prove that this story is really a plot story.

  18. Current topics: making heads or tails of capital stress testing; commercial real estate trends; other real estate owned trends; servicemembers civil relief act – an Escalating consumer compliance risk; step up bonds;FASB's financial instruments project and trends in the allowance for loan & lease losses (ALLL); financial institution fraud outlook

    OpenAIRE

    anonymous

    2011-01-01

    The Federal Reserve Bank of Chicago's supervision group follows current and emerging risk trends on an on-going basis. This Risk Perspectives newsletter is designed to highlight a few current risk topics and some potential risk topics on the horizon for the Seventh District and its supervised financial institutions. The newsletter is not intended as an exhaustive list of the current or potential risk topics and should not be relied upon as such. We encourage each of our supervised financial i...

  19. 78 FR 47306 - Privacy Act of 1974, as Amended

    Science.gov (United States)

    2013-08-05

    ... PROTECTION Privacy Act of 1974, as Amended AGENCY: Bureau of Consumer Financial Protection. ACTION: Notice of a Revised Privacy Act System of Records. SUMMARY: In accordance with the Privacy Act of 1974, as amended, the Bureau of Consumer Financial Protection, hereinto referred to as the Consumer...

  20. Organization of Financial Accounting

    OpenAIRE

    Шпак, Валентин Аркадійович

    2016-01-01

    Organization of financial accounting that is grounded on principles of financial reporting has been considered. The relation between accounting objects and accounts has been researched. Approaches towards solving problems of organization of financial accounting have been described.

  1. Financial Assistance Information

    Science.gov (United States)

    ... Other Sites: Genetic and Rare Diseases Information Center Financial Assistance Information The National Institutes of Health (NIH) ... area call 900-638-0742. Top of page Financial Aid for Medical Treatments Information on financial aid ...

  2. FINANCIAL LITERACY IN INDIA

    OpenAIRE

    Ravikumar, R.; S.D. SIVAKUMAR; M. JAWAHARLAL; N. Venkatesa Palanichamy; D. Sureshkumar

    2013-01-01

    Financial literacy is gaining importance in recent years as number new products have been continuously offered in the financial markets. Whatever the type of business such as corporates, small business and family run business the financial management is vital important. Financial literacy enables the efficient financial management ultimately results in increased profitability and reduces cost. The global researchers indicated that, India is least financially literate country. Keeping these th...

  3. Strategic planning processes and hospital financial performance.

    Science.gov (United States)

    Kaissi, Amer A; Begun, James W

    2008-01-01

    Many common management practices in healthcare organizations, including the practice of strategic planning, have not been subject to widespread assessment through empirical research. If management practice is to be evidence-based, evaluations of such common practices need to be undertaken. The purpose of this research is to provide evidence on the extent of strategic planning practices and the association between hospital strategic planning processes and financial performance. In 2006, we surveyed a sample of 138 chief executive officers (CEOs) of hospitals in the state of Texas about strategic planning in their organizations and collected financial information on the hospitals for 2003. Among the sample hospitals, 87 percent reported having a strategic plan, and most reported that they followed a variety of common practices recommended for strategic planning-having a comprehensive plan, involving physicians, involving the board, and implementing the plan. About one-half of the hospitals assigned responsibility for the plan to the CEO. We tested the association between these planning characteristics in 2006 and two measures of financial performance for 2003. Three dimensions of the strategic planning process--having a strategic plan, assigning the CEO responsibility for the plan, and involving the board--are positively associated with earlier financial performance. Further longitudinal studies are needed to evaluate the cause-and-effect relationship between planning and performance.

  4. Financial Stress Indices and Financial Crises

    NARCIS (Netherlands)

    Vermeulen, Robert; Hoeberichts, Marco; Vasicek, Borek; Zigraiova, Diana; Smidkova, Katerina; de Haan, Jakob

    2015-01-01

    This paper develops a Financial Stress Index (FSI) for 28 OECD countries and examines its relationship to crises using a novel database for financial crises. A stress index measures the current state of stress in the financial system and summarizes it in a single statistic. Our results suggest that

  5. PBGC Financial Summary Data

    Data.gov (United States)

    Pension Benefit Guaranty Corporation — This table contains key Financial data highlighted from PBGC's financial statements for the periods ending September 30, 1992 through September 30, 2009. PBGC's...

  6. Editorial: From the JIBC Editor-in-Chief

    OpenAIRE

    Nikhil Agarwal

    2011-01-01

    President Obama’s announcement in May 11’ about Bin-Laden demise has bought smile back to financial industry. During la st 15 years of al-Qaida rise, financial industry has seen several lows. The banks were scrutinize for suspicious transactions reguarly, insurance industry bleed due to rising cost of terrorism insurance, investment funds never got 100% confidence in developing countries like in Middle East or South Asia due to uncertainty and threats.

  7. Editorial: From the JIBC Editor-in-Chief

    Directory of Open Access Journals (Sweden)

    Nikhil Agarwal

    2011-04-01

    Full Text Available President Obama’s announcement in May 11’ about Bin-Laden demise has bought smile back to financial industry. During la st 15 years of al-Qaida rise, financial industry has seen several lows. The banks were scrutinize for suspicious transactions reguarly, insurance industry bleed due to rising cost of terrorism insurance, investment funds never got 100% confidence in developing countries like in Middle East or South Asia due to uncertainty and threats.

  8. 76 FR 6756 - Recommendations Regarding Modifications to the Concentration Limit on Large Financial Companies

    Science.gov (United States)

    2011-02-08

    ... comment. SUMMARY: Section 622 of the Dodd-Frank Wall Street Reform and Consumer Protection Act (the ``Act... financial firms and financial markets, and the cost and availability of credit and other financial services..., Office of Domestic Finance, Treasury, at (202) 622-8716 or Jeff King, Office of the General...

  9. Atomic Energy Act 1989

    International Nuclear Information System (INIS)

    This Act, which entered into force on 1 september 1989, contains a series of provisions dealing with different subjects: increase of public financing for British Nuclear Fuels plc, amendment of the Nuclear Installations Act 1965 regarding the powers of the Health and Safety Executive to recover expenses directly from nuclear operators and obligation of the UKAEA to take out insurance or other financial security to cover its liability and finally, measures to enable the UK to ratify the IAEA Convention on Assistance in Case of a Nuclear Accident or Radiological Emergency

  10. Financial Literacy and Financial Planning in France

    Directory of Open Access Journals (Sweden)

    Luc Arrondel

    2013-07-01

    Full Text Available We study financial literacy in France using the PATER survey and following the Lusardi and Mitchell (2011c approach. We find that some subpopulations are less financially literate than others: women, young and old people as well as less-educated people are more likely to face difficulties when dealing with fundamental financial concepts such as risk diversification and inflation and interest compounding. We also find some differences in financial knowledge depending on the political opinion of the respondents. Finally we show that these differences in financial knowledge are correlated with differences in the propensity to plan: people who score higher on the financial literacy questions are more likely to be engaged in the preparation of a clearly defined financial plan.

  11. Financial Sector Assessment : Poland

    OpenAIRE

    World Bank; International Monetary Fund

    2014-01-01

    Diversifying Poland's financial system to meet new demands while preserving its resilience and stability is the key task ahead for financial policymakers. Over the past decade, the financial system has grown rapidly and risks have been well managed along the way. To maintain this track record and supply the financial services needed to support the economy's growth, it will be important to ...

  12. Financial Risk Management

    OpenAIRE

    Catalin-Florinel Stanescu; Laurentiu Mircea Simion

    2011-01-01

    Concerns about the financial risk is increasing. In this climate, companies of all types and sizes want a robust framework for financial risk management to meet compliance requirements, contribute to better decision making and increase performance. Financial risk management professionals working with financial institutions and other corporate clients to achieve these objectives.

  13. Business, Economics, Financial Sciences, and Management

    CERN Document Server

    2011 International Conference on Business, Economics, and Financial Sciences, Management (BEFM 2011)

    2012-01-01

    A series of papers on business, economics, and financial sciences, management selected from International Conference on Business, Economics, and Financial Sciences, Management are included in this volume.   Management in all business and organizational activities is the act of getting people together to accomplish desired goals and objectives using available resources efficiently and effectively. Management comprises planning, organizing, staffing, leading or directing, and controlling an organization (a group of one or more people or entities) or effort for the purpose of accomplishing a goal. Resourcing encompasses the deployment and manipulation of human resources, financial resources, technological resources and natural resources.   The proceedings of BEFM2011 focuses on the various aspects of advances in Business, Economics, and Financial Sciences, Management and provides a chance for academic and industry professionals to discuss recent progress in the area of Business, Economics, and Financial Scienc...

  14. FINANCIAL INNOVATION AND A GLOBALIZED FINANCIAL WORLD

    OpenAIRE

    George Horia Ionescu; Ruxandra Dana Vilag

    2015-01-01

    In the last 25 years, financial systems around the world have gone undergone unprecedented changes. Investors can borrow large amounts of money at cheaper rates than ever before, invest in a very large variety of sophisticated financial instruments, seeking the profits and sharing the risk with strangers from across the globe, at speed of light. Because of the globalization of financial markets throughout the world, entities in any country seeking to raise funds need not be limited to their d...

  15. The relationship between Material Weaknesses in Internal Controls over Financial Reporting and Executive Turnover: Evidence from Japan

    OpenAIRE

    Uemura, Hiroshi

    2012-01-01

    This study examines the relationship between material weaknesses in internalcontrols over financial reporting and executive turnover. The result of the analysis of3,391 listed company in Japan show that corporations that disclose material weaknesseschange chief executives more frequently. This suggests that corporations’ boards believe that the quality of internal controls critically impacts the credibility of financial statements. In a sample corporations with a material weakness, this study...

  16. Financial Ratios and Perceived Household Financial Satisfaction

    Directory of Open Access Journals (Sweden)

    Scott Garrett

    2013-08-01

    Full Text Available This paper tests the relative strength of three objective measures of financial health (using the solvency, liquidity, and investment asset ratio in predicting a household’s subjective feeling of current financial satisfaction. Using a sample of 6,923 respondents in the 2008 Health and Retirement Study this paper presents evidence of two main findings: 1 the solvency ratio is most strongly associated with financial satisfaction levels based on a cross-sectional design and 2 changes in the investment asset ratio are most strongly associated with changes in financial satisfaction over time.

  17. 14 CFR 385.18 - Authority of the Chief, Coordination Section, Documentary Services Division.

    Science.gov (United States)

    2010-01-01

    ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Authority of the Chief, Coordination Section, Documentary Services Division. 385.18 Section 385.18 Aeronautics and Space OFFICE OF THE..., Coordination Section, Documentary Services Division. The Chief, Coordination Section, Documentary...

  18. Perception and Use of Information Sources by Chief Executives in Environmental Scanning.

    Science.gov (United States)

    Choo, Chun Wei

    1994-01-01

    Reports on a study of the information sources used in environmental scanning by chief executives of the Canadian telecommunications industry that investigated the relationship between perceived source quality and source use and the chief executives' perception and use of the company library and electronic information sources. (Contains 23…

  19. 75 FR 22754 - Federal Advisory Committee; Chief of Engineers Environmental Advisory Board; Charter Renewal

    Science.gov (United States)

    2010-04-30

    ... of the Secretary Federal Advisory Committee; Chief of Engineers Environmental Advisory Board; Charter... that it is renewing the charter for the Chief of Engineers Environmental Advisory Board (hereafter referred to as the Board). FOR FURTHER INFORMATION CONTACT: Jim Freeman, Deputy Advisory...

  20. 76 FR 10755 - Establishment of Office of the Chief Scientist; Revision of Delegations of Authority

    Science.gov (United States)

    2011-02-28

    ..., Director, Office of the Chief Scientist, United States Department of Agriculture, 1400 Independence Ave... Department) and the Director of the Office of the Chief Scientist with respect to scientific integrity within.... OCS is headed by a Director that reports to the Under Secretary for REE. Pursuant to section 251(c)...

  1. The Changing Role of the Chief on a California Indian Reservation.

    Science.gov (United States)

    Miller, Virginia P.

    1989-01-01

    Discusses the Yuki Indian chief's aboriginal role as leader, decision maker, and group coordinator and how that role, revived by Indian agents, served acculturation forces when the Yuki became reservation Indians. Describes how chiefs, relatively progressive and acculturated individuals, were effective middlemen between the agents and Indians.…

  2. 21 CFR 5.1105 - Chief Counsel, Food and Drug Administration.

    Science.gov (United States)

    2010-04-01

    ... 21 Food and Drugs 1 2010-04-01 2010-04-01 false Chief Counsel, Food and Drug Administration. 5.1105 Section 5.1105 Food and Drugs FOOD AND DRUG ADMINISTRATION, DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ORGANIZATION Organization § 5.1105 Chief Counsel, Food and Drug Administration. The...

  3. The Self-Perceived Leadership Styles of Chief State School Officers and Models of Educational Governance

    Science.gov (United States)

    Wiggins, Lori A.

    2013-01-01

    This study examined the leadership styles of the chief state school officers of the United States and the District of Columbia. The entire population of 51 chief state school officers was surveyed and a response rate of 60% was obtained. The study examined the relationship between the leadership style, select demographic variables, and the…

  4. 28 CFR 0.118 - Office of Chief Administrative Hearing Officer.

    Science.gov (United States)

    2010-07-01

    ... 28 Judicial Administration 1 2010-07-01 2010-07-01 false Office of Chief Administrative Hearing Officer. 0.118 Section 0.118 Judicial Administration DEPARTMENT OF JUSTICE ORGANIZATION OF THE DEPARTMENT OF JUSTICE Executive Office for Immigration Review § 0.118 Office of Chief Administrative...

  5. 77 FR 39346 - Privacy Act of 1974; System of Records

    Science.gov (United States)

    2012-07-02

    ... December 12, 2000 (65 FR 77677). Approved: June 7, 2012. John R. Gingrich, Chief of Staff, Department of... system of records may be disclosed to the National Practitioner Data Bank and/or State Licensing Board in... Responsibility and Work Opportunity Reconciliation Act (Welfare Reform Law, Pub. L. 104-193). 29....

  6. 40 CFR 25.11 - Work elements in financial assistance agreements.

    Science.gov (United States)

    2010-07-01

    ... PARTICIPATION IN PROGRAMS UNDER THE RESOURCE CONSERVATION AND RECOVERY ACT, THE SAFE DRINKING WATER ACT, AND THE CLEAN WATER ACT § 25.11 Work elements in financial assistance agreements. (a) This section is applicable... 40 Protection of Environment 1 2010-07-01 2010-07-01 false Work elements in financial...

  7. 78 FR 25282 - Privacy Act of 1974; Department of Homeland Security Federal Emergency Management Agency-008...

    Science.gov (United States)

    2013-04-30

    ... records entitled, ``DHS/FEMA--008 Disaster Recovery Assistance Files System of Records,'' 74 FR 48763..., employer, bank, financial, power/ utility companies, health care providers, safety/rescue services, and... Chief Counsel when there is a legitimate public interest in the disclosure of the information or...

  8. The origin of pre-neoplastic metaplasia in the stomach: Chief cells emerge from the Mist

    Energy Technology Data Exchange (ETDEWEB)

    Goldenring, James R., E-mail: jim.goldenring@vanderbilt.edu [Nashville Department of Veterans Affairs Medical Center, Nashville, TN (United States); Departments of Surgery and Cell and Developmental Biology, Epithelial Biology Center, Vanderbilt University School of Medicine, Nashville, TN (United States); Nam, Ki Taek [Nashville Department of Veterans Affairs Medical Center, Nashville, TN (United States); Departments of Surgery and Cell and Developmental Biology, Epithelial Biology Center, Vanderbilt University School of Medicine, Nashville, TN (United States); Mills, Jason C. [Divison of Gastroenterology, Departments of Medicine, Pathology, and Developmental Biology, Washington University School of Medicine, St. Louis, MO (United States)

    2011-11-15

    The digestive-enzyme secreting, gastric epithelial chief (zymogenic) cell is remarkable and underappreciated. Here, we discuss how all available evidence suggests that mature chief cells in the adult, mammalian stomach are postmitotic, slowly turning over cells that arise via a relatively long-lived progenitor, the mucous neck cell, The differentiation of chief cells from neck cells does not involve cell division, and the neck cell has its own distinct pattern of gene expression and putative physiological function. Thus, the ontogeny of the normal chief cell lineage exemplifies transdifferentiation. Furthermore, under pathophysiogical loss of acid-secreting parietal cell, the chief cell lineage can itself trasndifferentiate into a mucous cell metaplasia designated Spasmolytic Polypeptide Expressing Metaplasia (SPEM). Especially in the presence of inflammation, this metaplastic lineage can regain proliferative capacity and, in humans may also further differentiate into intestinal metaplasia. The results indicate that gastric fundic lineages display remarkable plasticity in both physiological ontogeny and pathophysiological pre-neoplastic metaplasia.

  9. 77 FR 60382 - Privacy Act of 1974, as Amended

    Science.gov (United States)

    2012-10-03

    ... benefits of consumer financial products or services, (b) consumer behavior with respect to consumer... From the Federal Register Online via the Government Publishing Office BUREAU OF CONSUMER FINANCIAL PROTECTION Privacy Act of 1974, as Amended AGENCY: Bureau of Consumer Financial Protection. ACTION: Notice...

  10. Practical C++ financial programming

    CERN Document Server

    Oliveira, Carlos

    2015-01-01

    Practical C++ Financial Programming is a hands-on book for programmers wanting to apply C++ to programming problems in the financial industry. The book explains those aspects of the language that are more frequently used in writing financial software, including the STL, templates, and various numerical libraries. The book also describes many of the important problems in financial engineering that are part of the day-to-day work of financial programmers in large investment banks and hedge funds. The author has extensive experience in the New York City financial industry that is now distilled in

  11. Feasibility of an innovative third-year chief resident system: an internal medicine residency leadership study

    Directory of Open Access Journals (Sweden)

    Victor O. Kolade

    2014-07-01

    Full Text Available Introduction: The role of the internal medicine chief resident includes various administrative, academic, social, and educational responsibilities, fulfillment of which prepares residents for further leadership tasks. However, the chief resident position has historically only been held by a few residents. As fourth-year chief residents are becoming less common, we considered a new model for rotating third-year residents as the chief resident. Methods: Online surveys were given to all 29 internal medicine residents in a single university-based program after implementation of a leadership curriculum and specific job description for the third-year chief resident. Chief residents evaluated themselves on various aspects of leadership. Participation was voluntary. Descriptive statistics were generated using SPSS version 21. Results: Thirteen junior (first- or second-year resident responses reported that the chief residents elicited input from others (mean rating 6.8, were committed to the team (6.8, resolved conflict (6.7, ensured efficiency, organization and productivity of the team (6.7, participated actively (7.0, and managed resources (6.6. Responses from senior residents averaged 1 point higher for each item; this pattern repeated itself in teaching evaluations. Chief resident self-evaluators were more comfortable running a morning report (8.4 than with being chief resident (5.8. Conclusion: The feasibility of preparing internal medicine residents for leadership roles through a rotating PGY-3 (postgraduate year chief residency curriculum was explored at a small internal medicine residency, and we suggest extending the study to include other programs.

  12. ACTS 2014

    DEFF Research Database (Denmark)

    Co-curator of ACTS 2014 together with Rasmus Holmboe, Judith Schwarzbart and Sanne Kofoed. ACTS is the Museum of Contemporary Art’s international bi-annual festival. ACTS was established in 2011 and, while the primary focus is on sound and performance art, it also looks toward socially oriented art...... various possibilities and public spaces as a stage. ACTS takes place in and around the museum and diverse locations in Roskilde city. ACTS is partly curated by the museum staff and partly by guest curators. ACTS 2014 is supported by Nordea-fonden and is a part of the project The Museum goes downtown....

  13. Female First Nations Chiefs and the Colonial Legacy in Canada

    Science.gov (United States)

    Voyageur, Cora J.

    2011-01-01

    The social, economic, and political regulation of Canada's First Nations was codified in the Indian Act. Rooted in colonialism and paternalism, the Indian Act was created by the government of Canada to fulfill three functions: (1) to define who was and was not an Indian; (2) to civilize the Indian; and (3) to manage the Indian people and their…

  14. EDITORIAL: Greetings from the new Editor-in-Chief

    Science.gov (United States)

    Garcia, Ephrahim

    2008-02-01

    I am Professor Ephrahim Garcia, an Associate Professor at Sibley School of Mechanical and Aerospace Engineering at Cornell University in Ithaca, New York. I have been at Cornell University since 2002, spent four years as a Program Manager at the Defense Advanced Research Project Agency from 1998-2002, and before that seven years at the Department of Mechanical Engineering at Vanderbilt University in Nashville, Tennessee. I have served on the Editorial Advisory Board of Smart Materials and Structures (SMS) for the last six years. It is a humbling thing to be asked to take up the post of Editor-in-Chief in a field with so many talented researchers. I would like to say a heartfelt thanks to the members of the Editorial Board and IOP Publishing for their confidence in me. Most importantly, I would like to thank Professor Vijay Varadan of the University of Arkansas and Professor Richard Claus of Virginia Polytechnic Institute and State University for their efforts in launching the journal 16 years ago. They have been stewards, promoters and, especially Vijay, key to the operation and function of SMS for all these years, and our research community is indebted to them. Professors Varadan and Claus have dedicated their careers to the area of smart materials and structures and we are very grateful for their leadership, mentoring and contribution. SMS is a thriving journal offering papers on all technical areas concerned with smart materials, systems and structures from the micro- and nanoscale to the macroscale. The journal is undergoing some major changes, including the recent transferal of papers to IOP Publishing's peer-review management system. With this new system authors can expect fast publication times of around 4 or 5 months from submission, and excellent author service. In this world of ever changing technology, the Editorial Board and I aim to reduce the time to publication for researchers in this exciting area of science and engineering. I am in the process of

  15. The ‘silent pistol’ in Ghana’s local government system: presiding members vs. chief executives

    Directory of Open Access Journals (Sweden)

    Issah Justice Musah-Surugu

    2016-02-01

    Full Text Available Decentralisation and local governance aim at local economic development, but collaboration among key actors at the local level is essential in realising this objective. However, at district assembly level Ghana exhibits problematic conflicts between district chief executives (DCEs, who head the executive committee, and presiding members (PMs who convene and preside over assembly deliberations, acting as speaker. This study aims to unpack the main causes of such unsavoury conflicts by using 13 case studies from the Ashanti Region. Both primary and secondary data were collected for the study. Primary data was gathered from a selection of 40 key informants drawn from three main groups including DCEs, PMs, and other stakeholders such as regional coordinating council members, assembly members and chiefs. The main research instrument was one-on-one in-depth interviews with participants. The study found deep-seated conflicts between DCEs and PMs, in some cases even transcending these two actors to involve a greater section of actors within the local government administration. The study noted that professional bureaucrats within the local government service are affected when allegations of affiliation are levelled against them. The study also found that the legal status of DCEs and PMs appears to be the main driver of potential conflict, although other context-specific issues were also prevalent.

  16. Halter Financial Summit

    Institute of Scientific and Technical Information of China (English)

    2010-01-01

    <正>The prolonged financial crisis brought about profound changes in international political and economic patterns. With a focus on China’s place in the post-crisis world situation, the Halter Financial Summit,

  17. Financial Education Program Evaluation

    Directory of Open Access Journals (Sweden)

    Diana Burk

    2014-02-01

    Full Text Available This study illustrates the process of program evaluation using a logic model. Guided by the Transtheoretical Model of Change and a logic model, this study evaluated the effectiveness of a Retirement and Savings Seminar by measuring participant (n = 54 satisfaction, financial knowledge, financial confidence, and financial behavior change compared to a similar group of 134 non-participants. Participants were very satisfied with the seminar. Their financial knowledge and confidence scores significantly increased from pretest to posttest. Financial knowledge and confidence scores improved more than the comparison group while controlling for group differences in age, income, and pretest scores. Two months later, participants were more likely than the comparison group to have adopted positive financial behaviors as measured by the Financial Preparedness for Retirement Scale. Financial educators can use this study as a model for planning, conducting, and evaluating their programs.

  18. Firm Financial Policy

    Directory of Open Access Journals (Sweden)

    Alexandru NEGREA

    2014-11-01

    Full Text Available Financial policy outlines the main directions of action of the financial activity. In determining financial policy, managers must take into consideration interests of all stakeholders, given the political, social, financial and monetary context of the firm, but also the technical and technological one. In addition, the educational, environmental and scientific context must be considered when establishing the financial policy, as it also influences the latter. Therefore, within financial policy, managers must identify and adopt those financial decisions that can positively influence the future development of the firm. Present studies intended as a tool for those interested in the future of the firm, e.g. employers, employees, banks, insurance companies, service providers, etc. It details directions of actions used by managers within financial policy in order to increase firm profits.

  19. The successful Chief Executive Officer understands quality assurance

    International Nuclear Information System (INIS)

    The successful Chief Executive Officer (CEO) will have recognized the benefits of, and have implemented, a total quality assurance program. The quality assurance program will be adequately defined in policies and procedures such that managers and supervisors of each organizational element understand their primary and supporting roles in carrying out an effective quality assurance program. The traditional practice of having all quality assurance activities reside in a quality assurance organization will have been cast aside. Instead, the quality assurance activities necessary to achieve and assure the quality of the desired end product will have been defined and assigned to responsible organization elements. The quality assurance organization's primary role will be to define the total quality assurance program, insure that the achieving and assuring functions are assigned in policies and procedures, conduct training necessary to have management and supervisors understand the total quality assurance program, measure the effectiveness of the program and feedback measurement data for improvements in the program. The successful CEO will have implemented a quality assurance program that provides for a graded approach for application of the program based upon the importance of the intended use of the product or service. The successful CEO will rely heavily on the scheduled progress reports and assessments to measure the pulse of his organization's successes and improvement needs. This paper will describe suggested approaches for the Quality Assurance Manager to implement a quality assurance program which results in his corporation's CEO being a supporter of and a driving force in the implementation of the quality assurance program

  20. Chief nursing officer executive development: a crisis or a challenge?

    Science.gov (United States)

    Frederickson, Keville; Nickitas, Donna

    2011-01-01

    The roles and responsibilities of nurses are expanding, as they become more involved in administration and leadership within their field. Nurses are taking on executive positions, which have become a crucial part of hospital organizations. With this expansion, an executive development program is necessary to provide nurses with the knowledge and competencies that these executive positions require. Their focus must evolve from singular bedside practice to the greater scope of health care administration. Leadership skills are extremely important, in addition to interpersonal, management, mentoring, and interprofessional skills. A number of nursing associations have worked to develop a set of curricula for nurse executive education, but a consistent and specific set of academic requirements has yet to be agreed upon. With the importance of the chief nursing officer's (CNO) role in the function of a hospital and the requirement of the knowledge of the changing health care system in the United States, it is essential that nurses are provided with proper education and training that will help them become successful nurse executives. Some suggestions include a dual MSN/MBA degree, a PhD in nursing, continuing education institutes, and mentoring programs. However, research must be done to clarify the best way to prepare CNOs for their roles. PMID:21900820

  1. The Big Data Revolution: Opportunities for Chief Nurse Executives.

    Science.gov (United States)

    Remus, Sally

    2016-01-01

    Informatics competency adoption is a recognized issue across nursing roles in digital health practice settings. Further, it has been suggested that the health system's inability to reap the promised benefits of electronic health/patient records is, in part, a manifestation of inadequate development of informatics competency by chief nurse executives (CNEs) and other clinicians (Amendola 2008; Simpson 2013). This paper will focus on CNE informatics competency and nursing knowledge development as it pertains to the Big Data revolution. With the paper's aim of showing how CNEs armed with informatics competency can harness the full potential of Big Data offering new opportunities for nursing knowledge development in their clinical transformation roles as eHealth project sponsors. It is proposed that informatics-savvy CNEs are the new transformational leaders of the digital age who will have the advantage to successfully advocate for nurses in leading 21st-century health systems. Also, transformational CNEs armed with informatics competency will position nurses and the nursing profession to achieve its future vision, where nurses are perceived by patients and professionals alike as knowledge workers, providing the leadership essential for safe, quality care and demonstrating nursing's unique contributions to fiscal health through clinically relevant, evidence-based practices (McBride 2005b). PMID:27122086

  2. The Big Data Revolution: Opportunities for Chief Nurse Executives.

    Science.gov (United States)

    Remus, Sally

    2016-01-01

    Informatics competency adoption is a recognized issue across nursing roles in digital health practice settings. Further, it has been suggested that the health system's inability to reap the promised benefits of electronic health/patient records is, in part, a manifestation of inadequate development of informatics competency by chief nurse executives (CNEs) and other clinicians (Amendola 2008; Simpson 2013). This paper will focus on CNE informatics competency and nursing knowledge development as it pertains to the Big Data revolution. With the paper's aim of showing how CNEs armed with informatics competency can harness the full potential of Big Data offering new opportunities for nursing knowledge development in their clinical transformation roles as eHealth project sponsors. It is proposed that informatics-savvy CNEs are the new transformational leaders of the digital age who will have the advantage to successfully advocate for nurses in leading 21st-century health systems. Also, transformational CNEs armed with informatics competency will position nurses and the nursing profession to achieve its future vision, where nurses are perceived by patients and professionals alike as knowledge workers, providing the leadership essential for safe, quality care and demonstrating nursing's unique contributions to fiscal health through clinically relevant, evidence-based practices (McBride 2005b).

  3. Financial Intermediation in Muslim Community: Issues and Problems

    OpenAIRE

    Alomar, Ibrahim

    2006-01-01

    It is widely known that Muslim society inherited an interest based financial intermediation system from others instead of developing their own banking system. However, Muslim Economists and scholars around the world made efforts to have and develop their own financial intermediation since there was no initial working model to act upon, except the belief that interest-based financial intermediation might be replaced by an Islamic one on the basis of profit-and loss sharing. During the last f...

  4. Favorable Financial Turf

    Institute of Scientific and Technical Information of China (English)

    2006-01-01

    Tianjin's Binhai New Area lures the financial industry with preferential treatment If you were thinking about doing financial business in Shanghai, Hong Kong or Beijing, think again. Early in June this year, the State Council approved the establishment of a financial experimental zone for Tianjin's Binhai New Area, which will get preferential treatment that other cities can hardly expect to attain. While for a time the area's administration had to actively court financial institu-

  5. FINANCIAL INSTABILITY IN ROMANIA

    OpenAIRE

    Cristian, IONESCU

    2014-01-01

    The aim of this paper is to empirically study the concept of financial stability in Romania, from both a monetary policy perspective and a financial perspective. In this paper, I also compute an aggregate index of financial stability, for the period 2008-2013, explaining the correlations between several extremely important macroeconomic and sectorial variables and financial stability. The article also debates the aspect of policy instruments that aim to promote, highlighting the undertaken me...

  6. Financial Advice: Who Pays

    Science.gov (United States)

    Finke, Michael S.; Huston, Sandra J.; Winchester, Danielle D.

    2011-01-01

    Using a cost-benefit framework for financial planning services and proprietary data collected in the summer of 2008, the client characteristics that are associated with the likelihood of paying for professional financial advice, as well as the type of financial services purchased, are identified. Results indicate that respondents who pay for…

  7. Lithuania : Financial Sector Assessment

    OpenAIRE

    World Bank

    2002-01-01

    A joint International Monetary Fund (IMF)-World Bank Financial Sector Assessment Program (FSAP) mission visited Lithuania during November 4-15, 2001 to undertake an assessment of the financial sector. The principal objective of the mission was to assist the authorities in identifying potential vulnerabilities in the Lithuanian financial system and obstacles to its future development. Finan...

  8. Essays on financial liberalization

    NARCIS (Netherlands)

    Bumann, Silke

    2015-01-01

    This thesis investigates the effect of financial liberalization on economic growth, income inequality and financial instability. Chapter 1 describes aim and scope of the thesis. Chapter 2 provides a meta-analysis of the literature on financial liberalization and economic growth. It is found that fin

  9. Conceptualising Financial Socialization

    OpenAIRE

    Harrison, Tina; Marchant, Caroline; Ho, Mary

    2014-01-01

    The purpose of the paper is 1) to develop a discussion regarding the processes via which children develop and become financially literate: the process of financial socialization; 2) to propose a conceptual framework for understanding financial socialization among children and young adults

  10. Introducing financial management

    OpenAIRE

    Mirela Popescu

    2001-01-01

    Financial management has developed as a separate area of study, being very important for both the small or large companies. Financial management has a role in investment decisions, financing decisions and controlling resources. The responsibility of the financial manager is to monitor actual performance of the company

  11. Invest in Financial Literacy

    Science.gov (United States)

    Bush, Sarah B.; McGatha, Maggie B.; Bay-Williams, Jennifer M.

    2012-01-01

    The current state of the economy elevates the need to build awareness of financial markets and personal finance among the nation's young people through implementing a financial literacy curriculum in schools. A limited amount of time spent on financial literacy can have a positive effect on students' budgeting skills. This knowledge will only add…

  12. The Wyndham Land Act, 1903: The Final Solution To The Irish Land Question?

    OpenAIRE

    Cosgrove, Patrick John

    2008-01-01

    The Irish Land Act, 1903 was better known as the Wyndham Act after its author George Wyndham, chief secretary o f Ireland from 1900 to 1905. Despite being the most comprehensive and ambitious of all o f the land acts introduced by the British government for Ireland, it has received little attention from historians. In fact, apart from some contemporary explanatory legal texts, there is not a single published work devoted to the Wyndham Act. This thesis intends to address that l...

  13. Financial Education in TRIO Programs. Institutional Policy Brief

    Science.gov (United States)

    Yang, Hannah; Kezar, Adrianna

    2009-01-01

    To address some of the financial challenges facing low-income students, federal policymakers enacted a provision in the 2008 Higher Education Opportunity Act (HEOA) that makes financial literacy a required service of all TRIO programs (or, in the case of McNair, simply makes permissible). Effective August 2008, these programs started offering…

  14. 76 FR 67021 - Community Development Financial Institutions Fund

    Science.gov (United States)

    2011-10-28

    ... Community Development Financial Institutions Fund Proposed Collection; Comment Request ACTION: Notice and... Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the Community Development... Mia Sowell, Policy and Program Officer, at the Community Development Financial Institutions Fund,...

  15. 10 CFR 10.33 - Action by the Deputy Executive Director for Information Services and Administration and Chief...

    Science.gov (United States)

    2010-01-01

    ... Services and Administration and Chief Information Officer. 10.33 Section 10.33 Energy NUCLEAR REGULATORY... for Information Services and Administration and Chief Information Officer. (a) The Deputy Executive Director for Information Services and Administration and Chief Information Officer, on the basis of...

  16. Evaluation of financial assurance alternatives of licensees

    International Nuclear Information System (INIS)

    The Uranium and Thorium Mining Regulations of the Atomic Energy Control Act require that applicants/licensees indicate to the AECB what financial assurance plans they have made to fund the decommissioning plan they propose to put in place. We have determined through our own business knowledge from other projects, as well as information provided by contacts in the banking, accounting, legal, investment and insurance communities, what financial assurance plans might be available. We have tabulated these alternatives, included explanations of how each might be implemented, and recorded advantages and disadvantages of each alternative to both the AECB and the applicant/licensee. In addition we have ranked the alternatives in order of most suitable to least suitable, from the AECB's perspective. Although these financial assurance mechanisms have been tabulated with a view to decommissioning of a uranium mine, they could be used in other licence or business arrangements that require financial assurance. (author). 3 tabs., 1 fig

  17. Central bank independence and financial instability

    NARCIS (Netherlands)

    Klomp, J.G.; de Haan, J.

    2009-01-01

    It has been argued that central bank independence (CBI) may not only be beneficial for reaching the objective of price stability, but also for maintaining financial stability. Greater independence from external pressure implies that central banks are less politically constrained in acting to prevent

  18. Female leaders and financial inclusion: Evidence from microfinance institutions

    OpenAIRE

    R. Oystein Strøm; D'Espallier, Bert; Mersland, Roy

    2016-01-01

    This research advances the hypothesis that female leaders – chief executive officers (CEOs), chairs, and directors – of a microfinance institution (MFI) give more priority to the poorest families in loan provision than male leaders do. We differentiate between a depth and a width dimension of financial inclusion. The data set is a unique global panel of MFIs collected from MFI raters’ reports. Our sample is also unique in the sense that about one-third of all MFIs have a female CEO. The probl...

  19. [Johannes Jacobus van Loghem, editor-in-chief of the Dutch Journal of Medicine 1947-1949 and 1954].

    Science.gov (United States)

    van't Hof, S E

    2007-12-01

    Johannes Jacobus van Loghem (1878-1968) had a multifaceted career in which he combined microbiology, immunology, genetics, epidemiology and hygiene. He first became a professor of Tropical Hygiene and later a professor of Hygiene and Medical Enforcement. He discovered the role of house rats in the dissemination of the plague, which contributed to the fight against an epidemic on Java, then the Netherlands' East Indies, in 1911. He was rector of the University of Amsterdam at the outbreak of the Second World War and was fired because of his anti-German stance. From the offices of the Nederlandsch Tijdschrift voor Geneeskunde (Dutch Journal of Medicine), he developed plans for reconstructing the university after the war; he later became the university's first post-war rector. Van Loghem contributed to columns in this journal for over 40 years and twice acted as interim editor-in-chief. PMID:18225796

  20. Financial Lessons Learned

    Institute of Scientific and Technical Information of China (English)

    2010-01-01

    As the Wall Street chaos of 2008 swept the globe,China-with little exposure to subprime mortgages-was one of the only calm ports in the growing financial storm.If one lesson can be learned from the crisis,it is this: maintain a constant state of financial vigilance against risks even in boom times.China now faces the task of ensuring its financial health as it further opens to the world amid a global financial landscape reshaped by deep recessions.Economists and finance professors discussed these challenges at the Asia-Pacific Economic and Financial Forum recently held in Beijing.Edited excerpts follow

  1. Financial Lessons Learned

    Institute of Scientific and Technical Information of China (English)

    2010-01-01

    @@ As the Wall Street chaos of 2008 swept the globe,China-with little exposure to subprime mortgages-was one of the only calm ports in the growing financial storm.Ifone lesson can be learned from the crisis,it is this: maintain a constant state of financial vigilance against risks even in boom times.China now faces the task of ensuring its financial health as it further opens to the world amid a global financial landscape reshaped by deep recessions.Economists and finance professors discussed these challenges at the Asia-Pacific Economic and Financial Forum recently held in Beijing.Edited excerpts follow:

  2. Sources of Financial Sociability

    DEFF Research Database (Denmark)

    Thompson, Grahame

    2011-01-01

    This article investigates the sources of sociability in modern financial systems as a prelude to assessing the prospects for financial regulation. Three sources are identified: sociality dependent upon contract, upon relational interdependency, and upon the operation of will and passion. Each...... of the article which is to explore further the nature of ‘irrationality’ as manifest in financial crises. When the contours of both these aspects of financial calculation have been elaborated, the article moves on to consider how they might shape regulatory responses to the seeming inevitability of financial...

  3. Financial information processing

    Institute of Scientific and Technical Information of China (English)

    Shuo BAI; Shouyang WANG; Lean YU; Aoying ZHOU

    2009-01-01

    @@ The rapid growth in financial data volume has made financial information processing more and more difficult due to the increase in complexity, which has forced businesses and academics alike to turn to sophisticated information processing technologies for better solutions. A typical feature is that high-performance computers and advanced computational techniques play ever-increasingly important roles for business and industries to have competitive advantages. Accordingly, financial information processing has emerged as a new cross-disciplinary field integrating computer science, mathematics, financial economics, intelligent techniques, and computer simulations to make different decisions based on processed financial information.

  4. COMPANY ACTIVITY FINANCIAL RISK

    Directory of Open Access Journals (Sweden)

    Caruntu Genu Alexandru

    2012-12-01

    Full Text Available In economic and financial activity, risk is an inherent financial decisions, encountered in daily agenda of managers of companies. Unexpected changes in the price of a product development not only affect the financial results of a company, but can cause even bankruptcy. In fact, the nature of financial decisions involve uncertainty. Financial decisions are made based on cash flows under future contracts, which are par excellence incerte.Activitatea an enterprise that holds any weight in the industry is subject to risks, since it can not predict with certainty different components of its outcome (cost, quantity, price and operating cycle (purchase, processing, sales.

  5. EDITORIAL: Greetings from the new Editor-in-Chief

    Science.gov (United States)

    Bhattacharya, P.

    2004-04-01

    On 1 January, 2004, I assumed the position of Editor-in-Chief of Journal of Physics D: Applied Physics. I will start by saying that I will do my best to justify the confidence of the journal management and publishing staff in my abilities. I was fortunate to have been able to work, as an Editorial Board member, with my predecessor, the previous Editor-in-Chief, Professor Allister Ferguson. Allister has provided a high degree of intellectual stewardship for the journal in the last five years. He has made the job appear a worthy challenge for me. I therefore take this opportunity to thank Allister on behalf of the Editorial Board and publishing staff of the journal. Several other factors contributed to my decision to accept this position. The first is the group of people who actually go about the business of publishing. The Senior Publisher, Nicola Gulley (and her predecessor Sophy Le Masurier); the Managing Editor, Jill Membrey; the Publishing Administrators, Nina Blakesley and Sarah Towell; the Production Editor, Katie Gerrard and their office staff form an amazing group and have managed to make the operation of the journal incredibly efficient. An index of this is the speed with which incoming manuscripts are processed. The average time between the receipt of a manuscript and its web publication, if accepted, is 130 days. This is three to five times shorter than for most other journals. A factor that contributes to this success is a responsive pool of referees that the publishing staff have as a valuable resource. Ultimately, the standard bearers of any journal are the referees. Therefore, a grateful `thank you' is due from all of us at J. Phys. D to all our referees, who diligently perform this honourable task. The Associate Editors of the journal, Professors Lawler, Margaritondo and O'Grady, also provide immense scientific leadership. They help in defining new directions for the journal and in the publishing process. Last, but not least, a remarkable asset of

  6. Presenting practice financial information.

    Science.gov (United States)

    Webster, Lee Ann H

    2007-01-01

    Medical practice leadership teams, often consisting primarily of physicians with limited financial backgrounds, must make important business decisions and continuously monitor practice operations. In order to competently perform this duty, they need financial reports that are relevant and easy to understand. This article explores financial reporting and decision-making in a physician practice. It discusses reports and tools, such as ratios, graphs, and comparisons, that practices typically include in their reports. Because profitability and cash flow are often the most important financial considerations for physician practices, reports should generally focus on the impact of various activities and potential decisions upon these concerns. This article also provides communication tips for both those presenting practice financial information and those making the decisions. By communicating effectively, these leaders can best use financial information to improve decision-making and maximize financial performance. PMID:17974087

  7. The Chief Resident Role in Emergency Medicine Residency Programs

    Directory of Open Access Journals (Sweden)

    Hafner, John W. Jr., MD, MPH

    2010-05-01

    Full Text Available Study Objectives: Although other specialties have examined the role of the chief resident (CR, the role and training of the emergency medicine (EM CR has largely been undefined.Methods: A survey was mailed to all EM CRs and their respective program directors (PD in 124 EM residency programs. The survey consisted of questions defining demographics, duties of the typical CR, and opinions regarding the level of support and training received. Multiple choice, Likert scale (1 strong agreement, 5 strong disagreement and short-answer responses were used. We analyzed associations between CR and PD responses using Chi-square, Student’s T and Mann-Whitney U tests.Results: Seventy-six percent of CRs and 65% of PDs responded and were similar except for age (31 vs. 42 years; p<0.001. CR respondents were most often male, in year 3 of training and held the position for 12 months. CRs and PDs agreed that the assigned level of responsibility is appropriate (2.63 vs. 2.73, p=0.15; but CRs underestimate their influence in the residency program (1.94 vs. 2.34, p=0.002 and the emergency department (2.61 vs. 3.03, p=0.002. The majority of CRs (70% and PDs (77% report participating in an extramural training program, and those CRs who participated in training felt more prepared for their job duties (2.26 vs. 2.73; p=0.03.Conclusion: EM CRs feel they have appropriate job responsibility but believe they are less influential in program and department administration than PD respondents. Extramural training programs for incoming CRs are widely used and felt to be helpful. [West J Emerg Med. 2010; 11(2:120-125.

  8. EDITORIAL: Message from the new Editor-in-Chief

    Science.gov (United States)

    Dendy, R.

    2005-01-01

    On 1 January 2005 I become Editor-in-Chief of Plasma Physics and Controlled Fusion. I look forward to assisting contributors, referees and the Board in maintaining the high standards of this international journal, whose bibliometric impact factor has consistently matched or exceeded that of other journals in the field. The robust, good health of Plasma Physics and Controlled Fusion reflects that of its user communities. With a decision to proceed to the construction of ITER apparently imminent, magnetic confinement fusion research is preparing to take a major step forwards. A new generation of laser-plasma interaction facilities for inertial fusion research is also rising at key sites around the world. Technical progress in our field is underpinned by scientific excellence, and the publication of results in Plasma Physics and Controlled Fusion will, I hope, continue to play its part. The journal will continue to offer the benefits of refereeing by two experts, combined with the rapid turnaround achieved by the highly efficient editorial office at the Institute of Physics Publishing in Bristol. Looking elsewhere, there may be opportunities for gentle incremental broadening of the scientific scope of the journal, in the medium term. One looks in particular to those branches of plasma physics that, in recent years, have become more strongly represented in the series of conferences organized by the Plasma Physics Division of the European Physical Society. The recent special issue of Plasma Physics and Controlled Fusion (Plasma Phys. Control. Fusion 46 (2004) B1--592) provides an indication. Finally, it is a pleasure to thank my predecessor, Professor Ian Hutchinson of the Massachusetts Institute of Technology, for handing on his role with the journal in such promising condition.

  9. Interactive Financial Charts- Agency Financial Reports

    Data.gov (United States)

    General Services Administration — For a visual depiction of GSA's Balance Sheet and Statement of Net Cost, please use the interactive charts to view the financial results for fiscal years 2007-2013.

  10. Beijing: Next International Financial Hub?

    Institute of Scientific and Technical Information of China (English)

    Li Zhen

    2008-01-01

    @@ Beijing's new financial dream On May 5,the Beijing Municipal Government released a notice regarding its plans to spur the financial industry,vowing to put forth a strong effort to become the national financial decision-making center,financial management center and financial information and services center,and formally announcing its ambitious aspiration to become a financial hub with international influence.

  11. Financial Risk Measurement for Financial Risk Management

    OpenAIRE

    Torben G. Andersen; Tim Bollerslev; Peter F. Christoffersen; Francis X. Diebold

    2012-01-01

    Current practice largely follows restrictive approaches to market risk measurement, such as historical simulation or RiskMetrics. In contrast, we propose flexible methods that exploit recent developments in financial econometrics and are likely to produce more accurate risk assessments, treating both portfolio-level and asset-level analysis. Asset-level analysis is particularly challenging because the demands of real-world risk management in financial institutions - in particular, real-time r...

  12. Financial Report - Financial Statements of Company

    OpenAIRE

    Novotná, Eliška

    2014-01-01

    This thesis deals with the closing of books and the final accounts, or more precisely final accounts in a broader sense, of the business entity in the Czech Republic. The theoretical part focuses on the preparatory work before closing the books that lead to the preparation of financial statements, it means the balance sheet, income statement, notes to the financial statements, alternatively cash flow statement and statement of changes in the equity. Preparatory works mean such as inventory...

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

    Science.gov (United States)

    Abraham, Sam

    2011-01-01

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

  14. 76 FR 34745 - Delegation of Authority to the Chief Operating Officer

    Science.gov (United States)

    2011-06-14

    ... employee performance management; executive resources; human capital field support; human capital policy... retirement center; human capital information systems; budget; Executive Secretariat correspondence management...); the Director of the Office of Strategic Planning and Management; and the Chief Disaster and...

  15. 46 CFR 78.55-1 - Master and chief engineer responsible.

    Science.gov (United States)

    2010-10-01

    ... OPERATIONS Carrying of Excess Steam § 78.55-1 Master and chief engineer responsible. It shall be the duty of the master and the engineer in charge of the boilers of any vessel to require that a steam pressure...

  16. 17 CFR 200.30-10 - Delegation of authority to Chief Administrative Law Judge.

    Science.gov (United States)

    2010-04-01

    ... Organization and Program Management General Organization § 200.30-10 Delegation of authority to Chief... subpenas requiring the production of documentary or other tangible evidence at any designated place...

  17. A Conversation with the Honourable Marilyn Warren, AC Chief Justice of Victoria

    Directory of Open Access Journals (Sweden)

    Marilyn Warren

    2013-12-01

    Full Text Available VULJ Editors Michael Boal and Levi Ainsworth interviewed the Chief Justice of Victoria, the Honourable Marilyn Warren AC, on Thursday 22 August 2013 at the Supreme Court of Victoria.

  18. A Conversation with his Honour Chief Judge Michael Rozenes AO County Court of Victoria

    Directory of Open Access Journals (Sweden)

    Michael Rozenes

    2014-10-01

    Full Text Available VULJ Editors and invited students interviewed the Chief Judge of the County Court of Victoria, His Honour Michael Rozenes AO QC, on Tuesday 19 August 2014 at the College of Law & Justice, Victoria University.

  19. Financial health and sense of coherence

    Directory of Open Access Journals (Sweden)

    Antoni Barnard

    2010-03-01

    Full Text Available Orientation: This article reports on a quantitative-relational study addressing the impact of sense of coherence (SOC, which is a psychological-wellness construct, on the financial-health profile of employees in an insurance company.Research purpose: The objective of the study was to explore the relationship between psychological wellness as operationalised in the SOC construct and in financial health.Motivation for the study: Financial pressure can be a major stressor in the workplace, affecting employees’ ability to function optimally. The debt crisis in South Africa is therefore necessitating employers to invest in the financial health of their employees. In light of the National Credit Act 34 of 2005, employers should, in fact, provide debt counselling to employees struggling with financial problems. In the South African context, however, studies investigating the potential influence of psychological-wellness constructs on financial health are lacking.Research design, approach and method: A cross-sectional survey design was applied and a quantitative-relational approach followed. From the 1 100 employees in a financial insurance company, 435 completed questionnaires were received.Main findings: The empirical results indicated a significant relationship between the variables, confirming that a stronger SOC impacts positively on employees’ financial health. A stronger SOC therefore relates positively to more effective debt management and retirement planning.Practical/managerial implications: The findings emphasised the importance of debt management and retirement planning being addressed and integrated into employee-assistance strategies and programmes.Contribution/value-add: This study is a significant step in addressing financial health from a psychological perspective.

  20. Financial equilibrium with career concerns

    Directory of Open Access Journals (Sweden)

    Amil Dasgupta

    2006-03-01

    Full Text Available What are the equilibrium features of a financial market where a sizeable proportion of traders face reputational concerns? This question is central to our understanding of financial markets, which are increasingly dominated by institutional investors. We construct a model of delegated portfolio management that captures key features of the US mutual fund industry and embed it in an asset pricing framework. We thus provide a formal model of financial equilibrium with career concerned agents. Fund managers differ in their ability to understand market fundamentals, and in every period investors choose a fund. In equilibrium, the presence of career concerns induces uninformed fund managers to churn, i.e., to engage in trading even when they face a negative expected return. Churners act as noise traders and enhance the level of trading volume. The equilibrium relationship between fund return and net fund flows displays a skewed shape that is consistent with stylized facts. The robustness of our core results is probed from several angles.

  1. The role of resilience in involuntary chief nursing officer job loss.

    Science.gov (United States)

    Hamilton, Ellen K

    2015-01-01

    The purpose of this article is to discuss the role resilience plays for chief nursing officers who have experienced involuntary loss of their positions. Various definitions of resilience based on 3 stages of resilience inquiry that have evolved over time and the "Broaden-and-Build Theory" of positive emotions are presented. Based on this foundation, recommendations are presented to help these chief nursing officers develop or enhance their resilience to move forward to a successful future. PMID:25714951

  2. Becoming the CEO: the CEO identity construction process in the transition of newly appointed chief executives

    OpenAIRE

    Probert, Joana Amora

    2015-01-01

    This study investigates the personal experience of newly appointed chief executives in transitioning into the CEO role. Adopting an exploratory qualitative design, data was obtained from two semi-structured interviews with 19 newly appointed chief executives, for a total of 38 interviews. The main contribution of this thesis to the extant literature is to show the ways in which CEOs go through an identity construction process when transitioning into the role, which is charac...

  3. FIRMS' FINANCIAL AND CORPORATE GOVERNANCE CHARACTERISTICS ASSOCIATION WITH EARNING MANAGEMENT PRACTICES: A META-ANALYSIS APPROACH

    OpenAIRE

    Fatima Abdul Hamid; Chaabane Oussama Hou ssem Eddine; Abdullah Mohamed Ayedh; Abdelghani Echchabi

    2014-01-01

    This paper aims to investigate the association between firm’s corporate governance and financial attributes (namely, board of directors’ size, board of directors’ independence, chief executive officer (CEO) duality, ownership structure , audit type, firm’s size, firm’s return and leverage) with earnings management practices. The study applies a comprehensive meta - analysis of the findings of 25 journal articles published between 2003 and 2013. The analysis permits this research to accu...

  4. EDITORIAL: Greetings from the new Editor-in-Chief Greetings from the new Editor-in-Chief

    Science.gov (United States)

    Nielsch, Kornelius

    2012-01-01

    On 1 January 2012 I will be assuming the position of Editor-in-Chief of the journal Semiconductor Science and Technology (SST). I am flattered by the confidence expressed in my ability to carry out this challenging job and I will try hard to justify this confidence. The previous Editor-in-Chief, Laurens Molenkamp, University of Würzburg, Germany, has worked tirelessly for the last ten years and has done an excellent job for the journal. Everyone at the journal is profoundly grateful for his leadership and for his achievements In 2012 several new members will join the Editorial Board: Professor Deli Wang (University of California, San Diego) with considerable expertise in semiconductor nanowires, Professor Saskia Fischer (Humboldt University, Berlin, Germany) with a background in semiconductor quantum devices, and Professor Erwin Kessels (Eindhoven University of Technology, Netherlands) with extensive experience in plasma processing of thin films and gate oxides. In particular, I want to express my gratitude to Professor Israel Bar-Joseph (Weizmann Institute of Science, Israel) and Professor Maria Tamargo (The City College of New York, USA), who will leave next year and who have vigorously served the Editorial Board for years. The journal has recently introduced a fast-track option for manuscripts. This option is a high-quality, high-profile outlet for new and important research across all areas of semiconductor research. Authors can expect to receive referee reports in less than 20 days from submission. Once accepted, you can expect the articles to be online within two or three weeks from acceptance and to be published in print in less than a month. Furthermore, all fast-track communications published in 2011 will be free to read for ten years. More detailed information on fast-track publication can be found on the following webpage: http://iopscience.iop.org/0268-1242/page/Fast track communications It is encouraging to see that since the journal introduced pre

  5. THEORIES REGARDING FINANCIAL INTERMEDIATION AND FINANCIAL INTERMEDIARIES – A SURVEY

    OpenAIRE

    2009-01-01

    In this paper we propose to make a presentation of the main theories on financial intermediation and financial intermediaries. Modern theory of financial intermediation examine the main functions of financial intermediation, how the financial intermediation affect the economy as a whole and the effects of government policies on financial intermediaries. We will focus on issues of function of financial intermediaries, such as reduction of transaction costs, liquidity provision, information pro...

  6. School, parents, and financial literacy shape future financial behavior

    OpenAIRE

    Grohmann, Antonia; Menkhoff, Lukas

    2015-01-01

    Why do some people make better financial decisions than others do? The level of financial literacy plays an important role: Quality schooling that also deals with financial issues likewise leads to better financial decisions. However, many studies neglect how parenting also influences financial behavior. This report shows that parents also have an indirect effect on the financial literacy of their adult children; in general, specific financial training actually has less of an effect on financ...

  7. Financial Convergence Analysis: Implication for Insurance and Pension Markets

    Directory of Open Access Journals (Sweden)

    Natalia P. Kuznetsova

    2016-06-01

    Full Text Available The proposed paper is one of a set of articles dedicated to the new phenomenon in the global and national financial markets – financial convergence – and is focused on theoretical issues. The hypothesis of the article is to argue whether the financial convergence determines the directions of financial market (namely, insurance and pension sectors development. Adequately the goal of this paper is to analyze the existence of convergence processes in the insurance and pension markets. Methods of systematic and logical analysis are used. In the first part authors give brief history of the convergence phenomenon research. Then the paper analyses influence of financial convergence on insurance and pension markets, manifested in the following effects: mix of financial institutions functions; distribution channels advantages, increase of insurance and pension funds companies’ competitiveness; governance models convergence. The major results of the study are: demographic shifts in different developed and emerging markets countries caused the need to reform the social security systems and public pension schemes and refocus them to the market-based financial convergence model; pension funds, acting as institutional investors, are the leading players in the contemporary global financial market; competition at the financial market causes the expansion of a number of services offered by various organizations: banks, insurance companies, pension funds and so on, which offer a wide range of services not directly related to their core businesses; the mixing of financial institutions functions from the insurance, pension and banking sectors, increased competition for customers at the national and global financial market.

  8. 75 FR 67155 - Self-Regulatory Organizations; Financial Industry Regulatory Authority, Inc.; Notice of Filing of...

    Science.gov (United States)

    2010-11-01

    ... the Advisers Act. In March 2007, Rule 202(a)(11)-1 was vacated. See Financial Planning Association v... COMMISSION Self-Regulatory Organizations; Financial Industry Regulatory Authority, Inc.; Notice of Filing of...'') \\1\\ and Rule 19b-4 thereunder,\\2\\ notice is hereby given that on October 20, 2010, Financial...

  9. 7 CFR 2.60 - Chief, Forest Service.

    Science.gov (United States)

    2010-01-01

    ..., managing, and utilizing forest and rangeland renewable resources in rural, suburban, and urban areas in the... defense, and forestry research. (35) Represent USDA on Regional Response Teams on hazardous spills and oil... Act (OPA), as amended (33 U.S.C. 2701 et seq.), Executive Order 12580, 3 CFR, 1987 Comp., p....

  10. Roots of Financial Literacy

    OpenAIRE

    Grohmann, Antonia; Kouwenberg, Roy; Menkhoff, Lukas

    2014-01-01

    Our study aims to uncover the roots of financial literacy. Better financial literacy predicts more informed savings and borrowing decisions in our sample, covering the urban middle-class in an emerging economy. We then test education at school, family background, parental teaching, and childhood experiences with money as potential determinants of financial literacy. In addition to risk tolerance and having basic numeracy skills, we find that family variables matter most, in particular better ...

  11. Social Security Financial Crises

    OpenAIRE

    Rodrigo Cerda

    2003-01-01

    This paper explores the causes of the social security financial crises. We indicate that the financial crisis might be endogenous to the social security system. The main idea is that the PAYG social security system might affect fertility and human capital's decisions and therefore, may negatively impact the aggregated growth rate of the economy. These effects lead to an endogenous erosion of the financial basis of the PAYG social security program so that, as a consequence, the PAYG system is ...

  12. INTERCONTINENTAL FINANCIAL STREET BEIJING

    Institute of Scientific and Technical Information of China (English)

    ZHANGCHUNYUE; FENGJIAYUN

    2005-01-01

    InterContinental Financial Street Beijing opened its doors on May 1st, 2005, just days before the world's business leaders flooded into town for the Fortune Global Forum.The first international luxury hotel in the Chinese capital's new and rapidly growing Financial Street business center, the InterContinental Financial Street Beijing is the flagship property of FnterContinental Hotels and Resorts on the Chinese mainland, and as such a pioneer in Beijing's future,

  13. Optimal Financial Repression

    OpenAIRE

    Olga A. Norkina; Sergey E. Pekarski

    2014-01-01

    Modern financial repression in advanced economies does not rely on increasing seigniorage revenue, but mostly rests upon regulatory measures to enlarge the demand for public debt that delivers extremely low or negative real interest rate. In this paper we propose the extension of the overlapping generations model to question the optimality of financial repression in the form of non-market placement of the public debt in the captive pension fund. We show that financial repression and capital i...

  14. FIRMS' FINANCIAL AND CORPORATE GOVERNANCE CHARACTERISTICS ASSOCIATION WITH EARNING MANAGEMENT PRACTICES: A META-ANALYSIS APPROACH

    Directory of Open Access Journals (Sweden)

    Fatima Abdul Hamid

    2014-11-01

    Full Text Available This paper aims to investigate the association between firm’s corporate governance and financial attributes (namely, board of directors’ size, board of directors’ independence, chief executive officer (CEO duality, ownership structure , audit type, firm’s size, firm’s return and leverage with earnings management practices. The study applies a comprehensive meta - analysis of the findings of 25 journal articles published between 2003 and 2013. The analysis permits this research to accumulate and assimilate the results of previous literature, and their generalization to a wider range of settings. The results showed that all corporate governance and financial characteristics variables have a significant association with earnings management practices.

  15. Strategic Responses to Financial Crisis

    OpenAIRE

    Toh, Voon Sia

    2011-01-01

    This study examines the Malaysian financial institutions’ responses to the Macroenvironment during both the 1997-98 Asian financial crisis and the 2007-09 US subprime financial crisis.Based on the findings, results show that these three Malaysian financial institutions handled both the 1997-98 Asian financial crisis and the 2008-09 US subprime financial crisis well.Despite instability in the macro-environment, these financial institutions took the opportunities in strengthening their competit...

  16. Cybersecurity Compliance in the Financial Sector

    Directory of Open Access Journals (Sweden)

    Derek Mohammed

    2015-04-01

    Full Text Available The financial industry represents a vast assortment of firms, agencies and institutions with operations ranging from small community banks to massive, international corporations. Managing the financial sector in the U.S. presents a herculean task to lawmakers and regulators charges with its oversight. The management of cybersecurity takes on greater complexity in considering multinationals with global partners and operations in countries with varying levels of cybersecurity sophistication. This paper investigates laws and regulations within the financial industry applicable to cybersecurity It analyzes both compliance and regulatory issues across the financial sector at federal and state levels. It also reviews similarities and differences among compliance environments created by financial regulations. The paper distinguishes the cybersecurity operational differences and repercussions that result from the joint requirements of the Gramm-Leach-Bliley, Sarbanes-Oxley, and Dodd-Frank Acts on both small and large institutions. Finally, this paper contrasts the values and issues created by increasing compliance requirements for the financial sector.

  17. 78 FR 27308 - Loan Originator Compensation Requirements Under the Truth In Lending Act (Regulation Z...

    Science.gov (United States)

    2013-05-10

    ..., pursuant to the Dodd-Frank Wall Street Reform and Consumer Protection Act (Dodd-Frank Act). Public Law 111... pursuant to any Federal consumer financial law, including performing appropriate functions to promulgate... financial law. Dodd-Frank Act section 1002(14), 12 U.S.C. 5481(14) (defining ``Federal consumer...

  18. 78 FR 62993 - Amendments to the 2013 Mortgage Rules Under the Real Estate Settlement Procedures Act (Regulation...

    Science.gov (United States)

    2013-10-23

    ... Wall Street Reform and Consumer Protection Act (Dodd-Frank Act) Public Law 111-203, 124 Stat. 1376... Federal consumer financial laws, including the Truth in Lending Act (TILA), in the Bureau.\\8\\ At the same... title X, the ``Consumer Financial Protection Act,'' Public Law 111-203, secs. 1001-1100H, codified at...

  19. Fundamentals of Financial Statements Audit

    OpenAIRE

    World Bank

    2011-01-01

    The purpose of an audit is to enhance the degree of confidence of intended users in the financial statements. The objective of an audit of financial statements is to enable an auditor to express an opinion as to whether the financial statements are prepared, in all material respects, in accordance with International Financial Reporting Standards or another identified financial reporting fr...

  20. EDITORIAL: Greetings from the new Editor-in-Chief Greetings from the new Editor-in-Chief

    Science.gov (United States)

    Gardner, Jason S.

    2012-01-01

    As I begin my tenure as Editor-in-Chief of Journal of Physics: Condensed Matter (JPCM), I look upon this opportunity as both an honour and a real challenge. The journal is in great shape thanks to the work of my predecessors, Marshall Stoneham and David Ferry. The journal's solid reputation is based largely on the work these gentlemen have done over the past decade. The other main reason for the success of JPCM is the amazing staff in Bristol; keep up the good work, please. When discussing the journal with scientists from all corners of the globe, one thing is always mentioned—JPCM is a very reliable journal with well-written, high-quality papers, and a fast but rigorous peer-review process that provides fair, detailed and constructive referee reports for the benefit of authors. This is due almost entirely to our great authors and referees; we rely on them every day—thank you. As the new Editor-in-Chief I hope to continue to improve still further the journal's status in condensed matter science. As mentioned above, our reputation is excellent, but the reality is that we live in a world of bibliometrics and rankings. Over the past few years JPCM has been repositioned as a journal at the forefront of condensed matter physics, and the impact of the journal should increase further as a result of continued emphasis on commissioning in cutting-edge areas identified by the Editorial Board and the journal team. In addition to regular papers, JPCM has a number of other content streams that authors and readers can benefit from. Fast track communications (FTCs) offer exceptionally fast publication for work of the highest impact and urgency. By their select nature, FTCs benefit from personal treatment by the Editorial Board and the average receipt-to-first-decision time is just 11 days (the average receipt-to-publication time is just 45 days). Topical reviews in JPCM make the journal one of the most authoritative sources of review content for condensed matter physics

  1. Development of the Nepalese Financial System: Need for the Formulation of a Master Plan

    OpenAIRE

    Nephil Matangi Maskay, Ph.D. and Satyendra Raj Subedi

    2009-01-01

    The paper examines the development of Nepalese financial system which is categorized into three different phases: the first phase is the pre-NRB period; the second phase starts with NRB Act of 1955, which is further disaggregated into two sub-periods at 1984, the start of domestic financial liberalization; and the third and ongoing phase starts after enactment of current NRB Act of 2002. After analyzing period aggregate data on the financial system, the paper concludes that despite significan...

  2. Financial Rogue Waves

    International Nuclear Information System (INIS)

    We analytically give the financial rogue waves in the nonlinear option pricing model due to Ivancevic, which is nonlinear wave alternative of the Black-Scholes model. These rogue wave solutions may he used to describe the possible physical mechanisms for rogue wave phenomenon in financial markets and related fields.

  3. Financial Rogue Waves

    Science.gov (United States)

    Yan, Zhen-Ya

    2010-11-01

    We analytically give the financial rogue waves in the nonlinear option pricing model due to Ivancevic, which is nonlinear wave alternative of the Black—Scholes model. These rogue wave solutions may he used to describe the possible physical mechanisms for rogue wave phenomenon in financial markets and related fields.

  4. Financial Sector Assessment : Fiji

    OpenAIRE

    World Bank, (WB)

    2007-01-01

    The financial sector in Fiji is generally sound but has concentrated too heavily on domestic exposures producing a lack of risk diversification. This concentration is an increasing vulnerability, as foreign currency earnings become more dependent on tourism and remittances from workers overseas. Fiji has a financially strong and highly profitable banking sector, good supervision and laws, ...

  5. Financial Services Marketing.

    Science.gov (United States)

    Olson, Lucretia Maria

    This manual contains student assignments in the financial services area of the marketing process. The individualized competency-based materials are intended to enhance and supplement instruction or to provide the basis for a course of instruction by the teacher-coordinator. Information on skills needed in jobs in financial marketing is first…

  6. Financial Sector Assessment : Kuwait

    OpenAIRE

    World Bank

    2004-01-01

    A joint International Monetary Fund (IMF)-World Bank financial sector assessment team visited Kuwait in early September 2003, at the request of the government of Kuwait and the central bank. This financial sector assessment report is based on analyses undertaken during that mission. The principal objective of the mission was to assist the authorities in evaluating the strengths, vulnerabil...

  7. Radical Financial Innovation

    OpenAIRE

    Robert J. Shiller

    2004-01-01

    Radical financial innovation is the development of new institutions and methods that permit risk management to be extended far beyond its former realm, covering important new classes of risks. This paper compares past such innovation with potential future innovation, looking at the process that produced past success and the possibilities for future financial innovation.

  8. Financial Crisis Redux?

    Institute of Scientific and Technical Information of China (English)

    2008-01-01

    Observers refute the start of a new Asian financial crisis sparked by Viet Nam’s financial and economic troubles It looked like a sudden nightmare when stockholders with hundreds of millions of Vietnamese dong found their pockets half empty overnight. The once prosper- ous bull market in Viet Nam plummeted to

  9. Financial Key Ratios

    Directory of Open Access Journals (Sweden)

    Tănase Alin-Eliodor

    2014-08-01

    Full Text Available This article focuses on computing techniques starting from trial balance data regarding financial key ratios. There are presented activity, liquidity, solvency and profitability financial key ratios. It is presented a computing methodology in three steps based on a trial balance.

  10. Late Financial Distress Process Stages and Financial Ratios

    DEFF Research Database (Denmark)

    Sormunen, Nina; Laitinen, Teija

    2012-01-01

    The present study adds to our understanding and knowledge of financial distress predictions regarding the usefulness of financial ratios in the late stages of the financial distress process. The study contributes to previous research by generating information concerning: (1) the behavior...... and usefulness of single financial ratios in short-term financial distress prediction when the effect of each different financial distress process stage is considered; (2) the effects of recognition of the financial distress process stage on the financial distress prediction model. The time horizon...... stage affects the classification ability of single financial ratios and financial distress prediction models in short-term financial distress prediction. The study shows that the auditor's GC task could be supported by paying attention to the financial distress process stage. The implications...

  11. Financial Lie groups

    CERN Document Server

    carfí, David

    2011-01-01

    In this paper we see the evolution of a capitalized financial event e, with respect to a capitalization factor f, as the exponential map of a suitably defined Lie group G(f,e), supported by the half-space of capitalized financial events having the same capital sign of e. The Lie group G(f,e) depends upon the capitalization factor f and on the event e itself. After the extension of the definition of exponential map of a Lie group, we shall eliminate the dependence on the financial event e, recognizing the presence of essentially one unique financial Lie semigroup, supported by the entire space of capitalized financial events, determined by the capitalization factor f.

  12. Financial Openness and Financial Development: An Analysis Using Indices

    OpenAIRE

    Ozkok, Zeynep

    2010-01-01

    This paper examines the link between financial openness and financial development through panel data analysis on advanced and emerging market countries. Using indices, financial openness together with institutional and educational variables explains a large part of the variation in financial development across countries and over time. Our analysis demonstrates that different indexing strategies serve in finding better measures for financial openness and financial development in comparis...

  13. Financial Declines, Financial Behaviors, and Relationship Satisfaction during the Recession

    Directory of Open Access Journals (Sweden)

    Jeffrey P. Dew

    2013-08-01

    Full Text Available Using nationally-representative data collected during the summer of 2009 (N = 575, this study examines how reports of financial declines are associated with financial behaviors and how financial behaviors are associated with relationship satisfaction among cohabiting and married participants. Findings suggested that financial declines were only negatively associated with sound financial management behavior if participants also experienced feelings of economic pressure. Sound financial management behavior was found to be positively associated with marital satisfaction. Finally, sound financial management behavior also moderated the association between financial declines, economic pressure, and relationship satisfaction.

  14. FINANCIAL CYCLES – THE SYNCHRONIZATION WITH FINANCIAL CRISES

    Directory of Open Access Journals (Sweden)

    Liliana DONATH

    2014-11-01

    Given the multidimensional interactions between financial and economic cycles, a close monitoring of cycles in financial markets should be an integral part of macroeconomic surveillance and policy design.

  15. Resident Fish Stock Status above Chief Joseph and Grand Coulee Dams; 2002-2003 Annual Report.

    Energy Technology Data Exchange (ETDEWEB)

    Connor, Jason M. (Kalispel Tribe of Indians, Usk, WA); McLellan, Jason G. (Washington Department of Fish and Wildlife); Butler, Chris (Spokane Tribe of Indians, Wellpinit, WA)

    2006-02-01

    In 1980, the United States Congress enacted the Northwest Power Planning and Conservation Act (PL 96-501, 1980), which established the Northwest Power and Conservation Council (NPCC), formerly the Northwest Power Planning Council. The NPCC was directed by Congress to develop a regional Power Plan and also the Columbia River Basin Fish and Wildlife Program (FWP) to restore or replace losses of fish caused by construction and operation of hydroelectric dams in the Columbia River Basin. In developing the FWP, Congress specifically directed NPCC to solicit recommendations for measures to be included in the Program from the region's fish and wildlife agencies and Indian tribes. All measures adopted by the Council were also required to be consistent with the management objectives of the agencies and tribes [Section 4.(h)(6)(A)], the legal rights of Indian tribes in the region [Section 4.(h)(6)(D)] and be based upon and supported by the best available scientific knowledge [Section 4.(h)(6)(B)]. The Resident Fish Stock Status above Chief Joseph and Grand Coulee Dams Project, also known as the Joint Stock Assessment Project (JSAP) specifically addresses NPPC Council measure 10.8B.26 of the 1994 program. The Joint Stock Assessment Project is a management tool using ecosystem principles to manage artificial and native fish assemblages in altered environments existing in the Columbia River System above Chief Joseph and Grand Coulee Dams (Blocked Area). A three-phase approach of this project will enhance the fisheries resources of the Blocked Area by identifying data gaps, filling data gaps with research, and implementing management recommendations based on research results. The Blocked Area fisheries information is housed in a central location, allowing managers to view the entire system while making decisions, rather than basing management decisions on isolated portions of the system. The JSAP is designed and guided jointly by fisheries managers in the Blocked Area. The

  16. Resident Fish Stock above Chief Joseph and Grand Coulee Dams; 2003-2004 Annual Report.

    Energy Technology Data Exchange (ETDEWEB)

    Connor, Jason M. (Kalispel Tribe of Indians, Usk, WA); McLellan, Jason G. (Washington Department of Fish and Wildlife, Olympia, WA); Butler, Chris (Spokane Tribe of Indians, Wellpinit, WA)

    2005-11-01

    In 1980, the United States Congress enacted the Northwest Power Planning and Conservation Act (PL 96-501, 1980), which established the Northwest Power and Conservation Council (NPCC), formerly the Northwest Power Planning Council. The NPCC was directed by Congress to develop a regional Power Plan and also the Columbia River Basin Fish and Wildlife Program (FWP) to restore or replace losses of fish caused by construction and operation of hydroelectric dams in the Columbia River Basin. In developing the FWP, Congress specifically directed NPCC to solicit recommendations for measures to be included in the Program from the region's fish and wildlife agencies and Indian tribes. All measures adopted by the Council were also required to be consistent with the management objectives of the agencies and tribes [Section 4.(h)(6)(A)], the legal rights of Indian tribes in the region [Section 4.(h)(6)(D)] and be based upon and supported by the best available scientific knowledge [Section 4.(h)(6)(B)]. The Resident Fish Stock Status above Chief Joseph and Grand Coulee Dams Project, also known as the Joint Stock Assessment Project (JSAP) specifically addresses NPPC Council measure 10.8B.26 of the 1994 program. The Joint Stock Assessment Project is a management tool using ecosystem principles to manage artificial and native fish assemblages in altered environments existing in the Columbia River System above Chief Joseph and Grand Coulee Dams (Blocked Area). A three-phase approach of this project will enhance the fisheries resources of the Blocked Area by identifying data gaps, filling data gaps with research, and implementing management recommendations based on research results. The Blocked Area fisheries information is housed in a central location, allowing managers to view the entire system while making decisions, rather than basing management decisions on isolated portions of the system. The JSAP is designed and guided jointly by fisheries managers in the Blocked Area. The

  17. Resident Fish Stock Status above Chief Joseph and Grand Coulee Dams; 2001 Annual Report.

    Energy Technology Data Exchange (ETDEWEB)

    Connor, Jason M. (Kalispell Department of Natural Resources, Usk, WA); McLellan, Jason G. (Washington Department of Fish and Wildlife, Spokane, WA); O' Connor, Dick (Washington Department of Fish and Wildlife, Olympia, WA)

    2003-01-01

    In 1980, the United States Congress enacted the Northwest Power Planning and Conservation Act (PL 96-501, 1980), which established the Northwest Power Planning Council (NPPC). The NPPC was directed by Congress to develop a regional Power Plan and also the Columbia River Basin Fish and Wildlife Program (FWP) to restore or replace losses of fish caused by construction and operation of hydroelectric dams in the Columbia River Basin. In developing the FWP, Congress specifically directed NPPC to solicit recommendations for measures to be included in the Program from the region's fish and wildlife agencies and Indian tribes. All measures adopted by the Council were also required to be consistent with the management objectives of the agencies and tribes [Section 4.(h)(6)(A)], the legal rights of Indian tribes in the region [Section 4.(h)(6)(D)] and be based upon and supported by the best available scientific knowledge [Section 4.(h)(6)(B)]. The Resident Fish Stock Status above Chief Joseph and Grand Coulee Dams Project, also known as the Joint Stock Assessment Project (JSAP) specifically addresses NPPC Council measure 10.8B.26 of the 1994 program. The Joint Stock Assessment Project is a management tool using ecosystem principles to manage artificial fish assemblages and native fish in altered environments existing in the Columbia River System above Chief Joseph and Grand Coulee Dams (Blocked Area). A three-phase approach of this project will enhance the fisheries resources of the Blocked Area by identifying data gaps, filling data gaps with research, and implementing management recommendations based on research results. The Blocked Area fisheries information is housed in a central location, allowing managers to view the entire system while making decisions, rather than basing management decisions on isolated portions of the system. The JSAP is designed and guided jointly by fisheries managers in the Blocked Area and the Columbia Basin Blocked Area Management Plan

  18. Resident Fish Stock above Chief Joseph and Grand Coulee Dams; 2002 Annual Report.

    Energy Technology Data Exchange (ETDEWEB)

    Connor, Jason M. (Kalispel Department of Natural Resources, Usk, WA); McLellan, Jason G. (Washington Department of Fish and Wildlife, Spokane, WA); Butler, Chris (Spokane Tribe of Indians, Department of Natural Resources, Wellpinit, WA)

    2003-09-01

    In 1980, the United States Congress enacted the Northwest Power Planning and Conservation Act (PL 96-501, 1980), which established the Northwest Power and Conservation Council (NPCC), formerly the Northwest Power Planning Council. The NPCC was directed by Congress to develop a regional Power Plan and also the Columbia River Basin Fish and Wildlife Program (FWP) to restore or replace losses of fish caused by construction and operation of hydroelectric dams in the Columbia River Basin. In developing the FWP, Congress specifically directed NPCC to solicit recommendations for measures to be included in the Program from the region's fish and wildlife agencies and Indian tribes. All measures adopted by the Council were also required to be consistent with the management objectives of the agencies and tribes [Section 4.(h)(6)(A)], the legal rights of Indian tribes in the region [Section 4.(h)(6)(D)] and be based upon and supported by the best available scientific knowledge [Section 4.(h)(6)(B)]. The Resident Fish Stock Status above Chief Joseph and Grand Coulee Dams Project, also known as the Joint Stock Assessment Project (JSAP) specifically addresses NPPC Council measure 10.8B.26 of the 1994 program. The Joint Stock Assessment Project is a management tool using ecosystem principles to manage artificial fish assemblages and native fish in altered environments existing in the Columbia River System above Chief Joseph and Grand Coulee Dams (Blocked Area). A three-phase approach of this project will enhance the fisheries resources of the Blocked Area by identifying data gaps, filling data gaps with research, and implementing management recommendations based on research results. The Blocked Area fisheries information is housed in a central location, allowing managers to view the entire system while making decisions, rather than basing management decisions on isolated portions of the system. The JSAP is designed and guided jointly by fisheries managers in the Blocked Area

  19. Assessment of a Chief Complaint–Based Curriculum for Resident Education in Geriatric Emergency Medicine

    Directory of Open Access Journals (Sweden)

    Robert L Muelleman

    2011-05-01

    Full Text Available Introduction: We hypothesized that a geriatric chief complaint–based didactic curriculum would improve resident documentation of elderly patient care in the emergency department (ED. Methods: A geriatric chief complaint curriculum addressing the 3 most common chief complaints—abdominal pain, weakness, and falls—was developed and presented. A pre- and postcurriculum implementation chart review assessed resident documentation of the 5 components of geriatric ED care: 1 differential diagnosis/patient evaluation considering atypical presentations, 2 determination of baseline function, 3 chronic care facility/caregiver communication, 4 cognitive assessment, and 5 assessment of polypharmacy. A single reviewer assessed 5 pre- and 5 postimplementation charts for each of 18 residents included in the study. We calculated 95% confidence and determined that statistical significance was determined by a 2-tailed z test for 2 proportions, with statistical significance at 0.003 by Bonferroni correction. Results: For falls, resident documentation improved significantly for 1 of 5 measures. For abdominal pain, 2 of 5 components improved. For weakness, 3 of 5 components improved. Conclusion: A geriatric chief complaint–based curriculum improved emergency medicine resident documentation for the care of elderly patients in the ED compared with a non–age-specific chief complaint–based curriculum. [West J Emerg Med. 2011;12(4:484–488.

  20. 78 FR 9721 - Privacy Act of 1974; New System of Records, Office of General Counsel E-Discovery Management...

    Science.gov (United States)

    2013-02-11

    ... URBAN DEVELOPMENT Privacy Act of 1974; New System of Records, Office of General Counsel E-Discovery... Chief Information Officer, HUD. ACTION: Notice. SUMMARY: Pursuant to the provision of the Privacy Act of... General Counsel (OGC) E-Discovery Management System (EDMS). The OGC discovery productions...

  1. 77 FR 49011 - Privacy Act of 1974; New System of Records, Office of General Counsel E-Discovery Management...

    Science.gov (United States)

    2012-08-15

    ... URBAN DEVELOPMENT Privacy Act of 1974; New System of Records, Office of General Counsel E-Discovery... of a new system of records for the OGC E-Discovery Management System until after the opportunity for... Privacy Act records, contact Donna Robinson-Staton, Chief Privacy Officer, U.S. Department of Housing...

  2. 77 FR 20011 - Fair Credit Reporting Act Disclosures

    Science.gov (United States)

    2012-04-03

    ... PROTECTION RIN 3170-AA06 Fair Credit Reporting Act Disclosures AGENCY: Bureau of Consumer Financial Protection. ACTION: Notice regarding charges for certain disclosures under the Fair Credit Reporting Act... charges under Section 612(f) of the Fair Credit Reporting Act (``FCRA'') will increase from $11.00 to...

  3. 77 FR 74831 - Fair Credit Reporting Act Disclosures

    Science.gov (United States)

    2012-12-18

    ... PROTECTION Fair Credit Reporting Act Disclosures AGENCY: Bureau of Consumer Financial Protection. ACTION: Notice regarding charges for certain disclosures under the Fair Credit Reporting Act. SUMMARY: The Bureau... Section 612(f) of the Fair Credit Reporting Act (FCRA) will remain unchanged at $11.50 for 2013....

  4. Childhood roots of financial literacy

    OpenAIRE

    Grohmann, Antonia; Kouwenberg, Roy; Menkhoff, Lukas

    2015-01-01

    Financial literacy predicts informed financial decisions, but what explains financial literacy? We use the concept of financial socialization and aim to represent three major agents of financial socialization: family, school and work. Thus we compile twelve relevant childhood characteristics in a new survey study and examine their relation to financial literacy, while controlling for established socio-demographic characteristics. We find in a mediation analysis that both family and school pos...

  5. Financial globalisation and the crisis

    OpenAIRE

    Lane, Philip R.

    2012-01-01

    The global financial crisis provides an important testing ground for the financial globalisation model. We ask three questions. First, did financial globalisation materially contribute to the origination of the global financial crisis? Second, once the crisis occurred, how did financial globalisation affect the incidence and propagation of the crisis across different countries? Third, how has financial globalisation affected the management of the crisis at national and international levels?

  6. Financial Reforms and Financial Fragility: A Panel Data Analysis

    Directory of Open Access Journals (Sweden)

    Syed Faizan Iftikhar

    2015-04-01

    Full Text Available This paper explores the relationship between financial reforms, financial liberalization and the quality of banking regulation and supervision for financial fragility by applying a dynamic two-step system generalized method of moments GMM panel estimator technique. The finding of this study is that the financial vulnerability of the banking sector could be affected, not only by bank-specific and macro-specific variables; but also by financial liberalization and banking regulations and supervision policies. The empirical results of this study confirm the evidence that financial reforms and financial liberalization significantly enhance the likelihood of financial fragility while strong banking regulations and supervision have an inverse relationship with financial fragility. The results of this study also explain that the lag value of loan growth and unemployment contribute to enhancing financial fragility while equity to assets ratio, natural log of total assets and share of foreign banks reduce financial vulnerability.

  7. 基于Chief River平台的笔记本电脑主板设计%The Design of Laptop Computer Motherboard Based on Chief River Structure

    Institute of Scientific and Technical Information of China (English)

    马丽丽; 耿士华; 梁记斌

    2014-01-01

    This paper describes hardware design of a platform of Intel Company, codenamed Chief River which is composed of Ivy Bridge processor and Panther Point chipsets. According the designing process, it describes the CPU module, PCH module, EC module and power module.%本文详细介绍了一种基于INTEL公司的最新ChiefRiver平台由IvyBridge处理器和PantherPoint芯片组组成的笔记本电脑主板的硬件设计。结合其开发过程,对处理器单元(CPU)、芯片组单元(PCH)、嵌入式控制器电路(EC)、电源电路部分的设计方案进行了介绍。

  8. Book Act

    OpenAIRE

    Kivland, Sharon

    2014-01-01

    Book Act was a new project by AMBruno, initiated by Sophie Loss, in which artist book-makers performed and embodied the concept or essence of their books through the medium of film or performance. The exhibition at The Tetley, Leeds, comprised the originating books and corresponding video work, with live performances on Sunday 9 March 2014. Book Act took place during the 17th International Contemporary Artists' Book Fair (7th to 9th March) and the exhibition continued until 26th March 2014.

  9. Financial Markets and Persistence

    CERN Document Server

    Jain, S

    2005-01-01

    Persistence is studied in a financial context by mapping the time evolution of the values of the shares quoted on the London Financial Times Stock Exchange 100 index (FTSE 100) onto Ising spins. By following the time dependence of the spins, we find evidence for power law decay of the proportion of shares that remain either above or below their ` starting\\rq values. As a result, we estimate a persistence exponent for the underlying financial market to be $\\theta_f\\sim 0.5$.

  10. Framing financial culture

    DEFF Research Database (Denmark)

    Just, Sine Nørholm; Mouton, Nicolaas T.O.

    2014-01-01

    between competing frames leads to the conclusion that this political “blame game” is related to struggles over how to define the scandal, how to conceptualize its causes, and policy recommendations. Banks may have lost the battle of “Liborgate,” but the war over the meaning of financial culture is far...... from over. Originality/value – The paper is theoretically and methodologically original in its combination of the theories of framing and stasis, and it provides analytical insights into how sense is made of financial culture in the wake of the financial crisis....

  11. 17 CFR 210.3-10 - Financial statements of guarantors and issuers of guaranteed securities registered or being...

    Science.gov (United States)

    2010-04-01

    ... FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE ACT OF 1934, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935, INVESTMENT COMPANY ACT OF 1940, INVESTMENT ADVISERS ACT OF 1940, AND ENERGY... (excluding amounts related to its investment in its consolidated subsidiaries) is less than 3% of...

  12. LEGAL-EASE:Analyzing Chinese Financial Statements

    Institute of Scientific and Technical Information of China (English)

    EDWARD; MA

    2008-01-01

    In this article,we will focus on under- standing and analyzing the typical accounts of Chinese financial statements,including the balance sheet and income statement. Accounts are generally incorrectly prepared. This can be due to several factors,incom- petence,as well as more serious cases of deliberate attempts to deceive.Regardless, accounts can be understood and errors or specific acts of misrepresentation uncovered. We will conduct some simple analysis to demonstrate how these can be spotted.

  13. First gathering of Native Chiefs aboard H.M.S. 'Nelson', Port Moresby, November 5th

    OpenAIRE

    ? Angerer, C, fl 1884, photographer

    2004-01-01

    285 x 230 mm. The Reverend James Chalmers was sent out to persuade local chiefs to come on board H.M.S. 'Nelson', and here Commodore Erskine explains the meaning of the protectorate to them. He is here seen shaking hands with Boe Vagi, as he presents him with his ebony stick of authority ('rather a nice idea' Romilly remarks). The other chiefs sit on the deck, while the ship's company is gathered behind. Various national flags have been draped above the deck as awnings. Behind Erskine, i...

  14. On Non-Frattini Chief Factors and Solvability of Finite Groups

    Indian Academy of Sciences (India)

    Jianjun Liu; Xiuyun Guo; Qianlu Li

    2012-05-01

    A subgroup of a group is said to be a semi $CAP^∗$-subgroup of if there is a chief series $1 = G_0$ < $G_1$ <$\\cdots$ < $G_m = G$ of such that for every non-Frattini chief factor $G_i/G_{i-1},H$ either covers $G_i/G_{i-1}$ or avoids $G_i/G_{i-1}$. In this paper, some sufficient conditions for a normal subgroup of a finite group to be solvable are given based on the assumption that some maximal subgroups are semi $CAP^∗$-subgroups.

  15. Rio 2016 financial statements

    OpenAIRE

    2015-01-01

    These documents include the report from independent auditors balance sheet, the statement of income, the statement of changes in equity, the statement of cash flows and the explanatory notes to the financial statements.

  16. Financial report - Annex H

    International Nuclear Information System (INIS)

    This Annex includes financial report of the RA Reactor engineering group from 1987-1983. detailed data concerning operating and continual and investment maintenance costs, amortization related to the reactor, fuel elements and heavy water

  17. CEA financial report 2007

    International Nuclear Information System (INIS)

    This document provides financial data on the CEA for the year 2007. The management report (budget, resources, expenditures) and the accounting are detailed. The main management events of the year 2007 are presented. (A.L.B.)

  18. Basic Financial Accounting

    DEFF Research Database (Denmark)

    Wiborg, Karsten

    This textbook on Basic Financial Accounting is targeted students in the economics studies at universities and business colleges having an introductory subject in the external dimension of the company's economic reporting, including bookkeeping, etc. The book includes the following subjects...

  19. Financial Openness and Productivity

    OpenAIRE

    Geert Bekaert; Harvey, Campbell R.; Christian Lundblad

    2009-01-01

    Financial openness is often associated with higher rates of economic growth. We show that the impact of openness on factor productivity growth is more important than the effect on capital growth. This explains why the growth effects of liberalization appear to be largely permanent, not temporary. We attribute these permanent liberalization effects to the role financial openness plays in stock market and banking sector development, and to changes in the quality of institutions. We find some in...

  20. Weathering the financial storm

    DEFF Research Database (Denmark)

    Ólafsson, Tjörvi; Pétursson, Thórarinn G.

    2011-01-01

    and severity of the crisis. In particular, we find that the pre-crisis rate of inflation is important in explaining the post-crisis experience. Our results also suggest an important role for financial factors. In particular, we find that large banking systems tended to be associated with a deeper and more...... of the crisis and, in particular, that countries with sound fundamentals and flexible economic frameworks were better able to weather the financial storm....

  1. Financial Crisis (introduction)

    OpenAIRE

    Martin Cihak

    2009-01-01

    Since the bursting of the bubble in the U.S. mortgage market in 2007, the financial turmoil has spread to a wide range of other markets and economies around the world, morphing into a global financial crisis. The five articles in this special issue of the Czech Journal of Economics and Finance cover selected aspects of the crisis, including the contagion from advanced economies to emerging markets, the potential for contagion among European emerging markets, the differentiated impact of the c...

  2. Vanishing Financial Contagion?

    OpenAIRE

    Didier, Tatiana; Mauro, Paolo; Schmukler, Sergio L.

    2008-01-01

    While a number of crises in emerging markets generated widespread contagion in financial markets during the 1990s, more recent crises (notably, in Argentina) have been mostly contained within national borders. This has led some observers to wonder whether contagion might have become a feature of the past, with financial markets now better discriminating between emerging countries with good and bad fundamentals. Available data suggest that the main channels that contribute to transmitting fina...

  3. Financial Sector Assessment : Kenya

    OpenAIRE

    World Bank

    2005-01-01

    This Financial Sector Assessment (FSA) is based on the work of the joint International Monetary Fund (IMF)- World Bank missions that visited Kenya from July 15 to July 24,2003, and from September 30 to October 15, 2003, in the context of the Financial Sector Assessment Program (FSAP). The principal objective of the missions was to assist the Kenyan authorities in assessing the development ...

  4. Chaotic Financial Tornadoes

    Science.gov (United States)

    Jakimowicz, Aleksander

    In contemporary economies classic business cycles are increasingly changing their form undergoing a transformation into phenomena that have been nicknamed financial tornados. A generalization of the Lotka-Volterra model can be used to describe these fast-changing processes. Economically speaking, the most useful are such dynamical systems in which wormholes appear. This article features application of a model with one population of prey and two populations of predators in order to explain the global financial crisis and the consequent phenomena.

  5. Audit of Financial Statement

    OpenAIRE

    Černá, Helena

    2011-01-01

    The goal of the work is the audit of financial statement of the selected subject and suggestions to improve process of audit and accounting to display the reality fair and accurately. The process of audit is simplified for small firms. Theoretic part is dedicated to laws and regulations, which are obligatory for audit, and technical literature for audit. In the second practical part, audit procedures for real company financial statement verification are implemented. This part is divide...

  6. Steps Toward Financial Viability

    Institute of Scientific and Technical Information of China (English)

    2010-01-01

    @@ If the world learns one lesson from the financial crisis,it should be this: The global economy needs a more disciplined financial system.To accomplish this,more reforms should be carried out.The World Economic and Social Survey 2010,a recent report by the Department of Economic and Social Affairs of the United Nations,outlined this issue.Edited excerpts follow:

  7. Financial Reforms and Corruption

    OpenAIRE

    Jha, Chandan Kumar

    2015-01-01

    In this paper, I assess the impact of financial reforms on corruption using a panel of 85 countries for 1984-2005. I find that several, but not all, of the policies targeted towards financial liberalization reduce corruption. Specifically, the abolition of entry barriers, credit controls, and excessive reserve requirements along with improvements in the security markets and banking supervision are associated with lower corruption.

  8. First half financial report

    International Nuclear Information System (INIS)

    Delivering products and services to nuclear power plants operators, AREVA operates in every sector of the civilian nuclear power and fuel cycle industry. This first half financial report provides information on highlights concerning the nuclear power and the connectors, income statement, performance by division (front end division, reactors and services division, back end division and connectors division), cash flow, balance sheet, post-closing events and consolidated financial statements. (A.L.B.)

  9. Financial Management in SMEs

    OpenAIRE

    Irena Jindrichovska

    2013-01-01

    The principal goal of this paper is to review recent studies on small and medium sized companies in order to concentrate on the main critical issues of SMEs financial management. There are three core elements of financial management: (1) the question of liquidity management and cash flow management. Cash is company’s most precious nonhuman asset. (2) The question of long term asset acquisition – which directs the long term course of business. (3) Questions of funding, capital structure and co...

  10. Financial Regulation Going Forward

    OpenAIRE

    Franklin Allen; Elena Carletti

    2010-01-01

    The financial sector is heavily regulated in order to prevent financial crises. The recent crisis showed how ineffective this regulation and other types of government intervention were in achieving this aim. We argue that the crisis was primarily caused by housing price bubbles. These occurred because of too loose monetary policies and the easy availability of credit resulting from the build up of large foreign exchange reserves by Asian central banks. A number of regulatory reforms are sugge...

  11. THE FINANCIAL SECTOR IN THE FINANCIAL SYSTEM ECONOMY: THEORETICAL ASPECTS

    Directory of Open Access Journals (Sweden)

    Yu. Kovalenko

    2015-06-01

    Full Text Available Broad and narrow approaches of the financial system are obtained. The difference between the financial system and the financial sector (the fi-nancial corporations sector is shown. Organizational and institutional matrix of the financial system of the economy is proposed. Key positions of institutional sectors classification of Ukraine’s economy are analyzed, as well as the System of National Accounts with respect to the financial sec-tor of corporations. The structure of the sector of financial corporations in Ukraine is defined.

  12. Financial Performance Analysis Of Financial Service Cooperative

    Directory of Open Access Journals (Sweden)

    Eyo Asro Sasmita

    2015-08-01

    Full Text Available This research is aimed to test and identify empirical evidence regarding the effect of capital structure and loan to financial performance of cooperative where the relationship between loan and financial performance is moderated by non-performing loan. The population of this research is 257 Financial Service Cooperative hereinafter referred to as KJK as the abbreviation for Koperasi Jasa Keuangan of Urban Village Community Economic Empowerment hereinafter referred to as PEMK as the abbreviation for Pemberdayaan Ekonomi Masyarakat Kelurahan in Jakarta 2011 to 2013. Sample is determined by using purposive sampling method. The data is secondary data which is obtained from the Revolving Fund Management Unit hereinafter referred to as UPDB as the abbreviation for Unit Pengelola Dana Bergulir Jakarta. Hypothesis is tested by using multiple linear regression analysis with SPSS 20.00. The number of sample used in this research is 120. Research findings explain that 1 Capital Structure hereinafter referred to as SM as the abbreviation for Struktur Modal has positive and significant impact on financial performance hereinafter referred to as KIN as the abbreviation for Kinerja Keuangan because the probability value of 0000 is smaller than amp945 0.05. Calculation shows that if the capital structure rises 1 assuming that the loan and non-performing loan variables remain the same then the financial performance will increase 0.017. 2 Loans hereinafter referred to as PIN as the abbreviation for Pinjaman given has positive and significant impact on KIN because the probability value of 0001 is smaller than amp945 0.05. If the loan rises 1 assuming that the capital structure and non-performing loan variables remain the same then the KIN will increase 0.013. 3 Non-performing loan has negative and significant effect on KIN because the probability value of 0000 is smaller than amp945 0.05. PBR varible increase 1 assuming that the loan and capital structure variables

  13. Vector financial rogue waves

    Energy Technology Data Exchange (ETDEWEB)

    Yan, Zhenya, E-mail: zyyan@mmrc.iss.ac.cn [Key Laboratory of Mathematics Mechanization, Institute of Systems Science, AMSS, Chinese Academy of Sciences, Beijing 100190 (China)

    2011-11-21

    The coupled nonlinear volatility and option pricing model presented recently by Ivancevic is investigated, which generates a leverage effect, i.e., stock volatility is (negatively) correlated to stock returns, and can be regarded as a coupled nonlinear wave alternative of the Black–Scholes option pricing model. In this Letter, we analytically propose vector financial rogue waves of the coupled nonlinear volatility and option pricing model without an embedded w-learning. Moreover, we exhibit their dynamical behaviors for chosen different parameters. The vector financial rogue wave (rogon) solutions may be used to describe the possible physical mechanisms for the rogue wave phenomena and to further excite the possibility of relative researches and potential applications of vector rogue waves in the financial markets and other related fields. -- Highlights: ► We investigate the coupled nonlinear volatility and option pricing model. ► We analytically present vector financial rogue waves. ► The vector financial rogue waves may be used to describe the extreme events in financial markets. ► This results may excite the relative researches and potential applications of vector rogue waves.

  14. Vector financial rogue waves

    International Nuclear Information System (INIS)

    The coupled nonlinear volatility and option pricing model presented recently by Ivancevic is investigated, which generates a leverage effect, i.e., stock volatility is (negatively) correlated to stock returns, and can be regarded as a coupled nonlinear wave alternative of the Black–Scholes option pricing model. In this Letter, we analytically propose vector financial rogue waves of the coupled nonlinear volatility and option pricing model without an embedded w-learning. Moreover, we exhibit their dynamical behaviors for chosen different parameters. The vector financial rogue wave (rogon) solutions may be used to describe the possible physical mechanisms for the rogue wave phenomena and to further excite the possibility of relative researches and potential applications of vector rogue waves in the financial markets and other related fields. -- Highlights: ► We investigate the coupled nonlinear volatility and option pricing model. ► We analytically present vector financial rogue waves. ► The vector financial rogue waves may be used to describe the extreme events in financial markets. ► This results may excite the relative researches and potential applications of vector rogue waves.

  15. Revisiting the financial crisis

    Institute of Scientific and Technical Information of China (English)

    黄明

    2009-01-01

    Recently,the media and commentators have saturated us with talk of the subprimeinduced financial debacle. Yet,some basic questions remain unanswered:why did almost all of the"market doorkeepers"fail to function in the crisis? Why did the financial intermediaries,such as investment banks selling complex derivatives,go under? Why did the crisis cause such far-reaching repercussions? What seed did U.S.Treasury Secretary Henry Paulson sow for the fiasco to rage globally? What does the future hold for financial regulation? In the face of the tempestuous"financial tsunami,"what lessons should China learn and how should the country develop a more secure capital market? Unlike other macroeconomists, Dr.Huang Ming proceeds from a micro perspective to sort out the financial mess along the logical chain within the capital market.In this interview,Dr.Huang presents a clear and unsettling look at the breakout,transmission and spreading path of the financial crisis

  16. 77 FR 67802 - Privacy Act of 1974, as Amended

    Science.gov (United States)

    2012-11-14

    ... costs, risks, and benefits of such products or services, and consumer behavior with respect to such... From the Federal Register Online via the Government Publishing Office BUREAU OF CONSUMER FINANCIAL PROTECTION Privacy Act of 1974, as Amended AGENCY: Bureau of Consumer Financial Protection ACTION: Notice...

  17. 75 FR 59242 - Privacy Act of 1974; System of Records

    Science.gov (United States)

    2010-09-27

    ... benefits, the Department may disclose records to institutions of higher education; financial institutions... ``Recipient Financial Management System (RFMS)'' (18-11-02). In this notice, the Department is replacing the... the Higher Education Act of 1965, as amended (HEA), and to include information needed under...

  18. Financial Literacy and the Demand for Financial Advice

    OpenAIRE

    Riccardo Calcagno; Chiara Monticone

    2011-01-01

    The low level of financial literacy in many countries suggests that households are at risk of sub-optimal financial decisions. In this paper we assess to what extent financial advisors can substitute for such a lack of knowledge, by analyzing the effect of investors’ financial literacy on their decision about how much to rely on financial advisors. We model the strategic interaction between poorly informed investors and perfectly informed advisors facing conflicts of interest. We find that mo...

  19. Financial literacy, financial behaviour and individuals' over-indebtedness

    OpenAIRE

    Santos, Elisabete; Abreu, Margarida

    2013-01-01

    This work analyses the impact of financial literacy and financial behaviour of individuals on the likelihood of over-indebtedness, controlling for socioeconomic factors, the type of mortgage and the event of a negative income shock. Using the data from the 2009 National Financial Capability Study of the United States, we consider three self-reported measures of over-indebtedness: financial distress, arrears and foreclosure. Using the data from the National Financial Capability Study carried o...

  20. The Role of Power in Financial Statement Fraud Schemes

    OpenAIRE

    Albrecht, Chad; Holland, Daniel; Malagueño, Ricardo; Dolan, Simon; Tzafrir , Shay

    2015-01-01

    In this paper, we investigate a large-scale financial statement fraud to better understand the process by which individuals are recruited to participate in financial statement fraud schemes. The case reveals that perpetrators often use power to recruit others to participate in fraudulent acts. To illustrate how power is used, we propose a model, based upon the classical French and Raven taxonomy of power, that explains how one individual influences another individual to participate in financi...

  1. Sri Lanka - Financial Sector Assessment

    OpenAIRE

    World Bank

    2008-01-01

    This Financial Sector Assessment (FSA) is based on the work of the joint World Bank and IMF Financial Sector Assessment Program (FSAP) update team that visited Sri Lanka between June 20 and July 3, 2007. The principal objectives of the FSAP Update were to: (i) assess developments in the financial sector and progress in strengthening financial sector regulation since 2002; and (ii) identify...

  2. UST Financial Assurance Information

    Data.gov (United States)

    U.S. Environmental Protection Agency — Subtitle I of the Resource Conservation and Recovery Act, as amended by the Hazardous Waste Disposal Act of 1984, brought underground storage tanks (USTs) under...

  3. On the Viewpoints of Verbal Communication of Chief Schools of Linguistics

    Institute of Scientific and Technical Information of China (English)

    刘洪明

    2009-01-01

    The article consists of two parts. Partl introduces the viewpoints of the chief schools of linguistics and the importance of language communication. Part2 analyzes the intrinsic relationship between the text and context and then a model of language communication is proposed.

  4. Middle States Chief Student Affairs Officer Roles and Succession Planning Considerations

    Science.gov (United States)

    Santana, Pedro J.

    2014-01-01

    This study examined chief student affairs officers (CSAOs) within the four-year colleges and universities accredited by the Middle States Commission on Higher Education. The objectives were to: (a) determine the profile of the CSAO; (b) provide a better understanding as to the role of the CSAO; (c) identify the most common career paths taken to…

  5. More than Messages: The Role and Function of Today's Chief Marketing Officer

    Science.gov (United States)

    Sevier, Robert A.

    2004-01-01

    Few positions on a college campus have evolved more than that of the chief marketing officer (CMO). Even a few years ago, this person, and position, did not exist. Of late, however, as colleges and universities have begun to appreciate the potential that integrated marketing communications has to offer them, more and more institutions have begun…

  6. Wilma Mankiller, Chief of the Cherokee Nation. The Library of Famous Women. First Edition.

    Science.gov (United States)

    Glassman, Bruce

    Interspersed with the story of Wilma Mankiller's life is a brief history of the Cherokee Nation of Oklahoma and comments on unrealistic and negative stereotypes of Native Americans. In addition to recounting her life and achievements leading up to becoming the first woman chief of the Cherokee Nation, the book explores Wilma Mankiller's philosophy…

  7. A Photographic Essay of Apache Chiefs and Warriors, Volume 2-Part B.

    Science.gov (United States)

    Barkan, Gerald; Jacobs, Ben

    As part of a series designed for instruction of American Indian children and youth, this resource guide constitutes a pictorial essay describing forts, Indian agents, and Apache chiefs, warriors, and scouts of the 19th century. Accompanying each picture is a brief historical-biographical narrative. Focus is on Apache resistance to the reservation.…

  8. On becoming a chief in the Kaokoveld, colonial Namibia, 1916-25

    NARCIS (Netherlands)

    Gewald, J-B.

    2011-01-01

    In 1916 a warlord named Oorlog - 'war', in Afrikaans - moved into the Kaokoveld in the far north-west of what is now Namibia, and drove off the original inhabitants. Shortly after, Oorlog was formally recognized as a chief by the newly established South African administration and elevated to the hig

  9. Dr. Steve Thompson, Chief Executive, The Royal Society of New Zealand

    CERN Multimedia

    Maximilien Brice

    2002-01-01

    L. to r.: Dr Austin Ball, Deputy Technical Coordinator, CMS experiment; Dr Roland Horisberger, Paul Scherrer Institute and CERN, CMS experiment; Dr Steve Thompson, Chief Executive, The Royal Society of New Zealand; Dr Michel Della Negra, Spokesman, CMS experiment and Dr Alick Macpherson, Paul Scherrer Institute and CERN, CMS experiment, in the CMS Silicon Tracker assembly hall.

  10. The Relationship between Chief Information Officer Transformational Leadership and Computing Platform Operating Systems

    Science.gov (United States)

    Anderson, George W.

    2010-01-01

    The purpose of this study was to relate the strength of Chief Information Officer (CIO) transformational leadership behaviors to 1 of 5 computing platform operating systems (OSs) that may be selected for a firm's Enterprise Resource Planning (ERP) business system. Research shows executive leader behaviors may promote innovation through the use of…

  11. 76 FR 69029 - Delegation of Authority for the Office of the Chief Human Capital Officer

    Science.gov (United States)

    2011-11-07

    ... records, personnel security, and other like or related policies and programs related to Human Resources... performance management programs, overseeing the execution of the annual performance appraisal cycle... integrated systems and managing the Office of the Chief Human Capital Officer's human resource...

  12. From Bunker to Building: Results from the 2010 Chief Human Resource Officer Survey

    Science.gov (United States)

    Wright, Patrick M.; Stewart, Mark

    2011-01-01

    In 2009, the researchers, with funding from the Center for Advanced Human Resource Studies (CAHRS), began conducting the annual Chief Human Resource Officers (CHRO) Survey. The 2009 survey was sent to CHROs at the U.S. Fortune 150 companies, as well as to ten other CHROs at CAHRS partner companies. That survey focused on understanding how CHROs…

  13. Compensation of Chief Executives and Top Earners at 25 Private Universities.

    Science.gov (United States)

    Blum, Debra E. Comp.; And Others

    1989-01-01

    A list that shows the compensation of chief executives and five highest-paid employees who are not officers, directors, or trustees of their institutions is presented. Most compensation figures were obtained from federal tax forms that private, tax-exempt colleges and universities must file annually. (MLW)

  14. The Awakening: The Multicultural Attitudes and Actions of Chief Executive School Officers

    Science.gov (United States)

    Boske, Christa

    2007-01-01

    Purpose: The purpose of this study is to examine the interactions among superintendents' chief executive school officers, multicultural attitudes and actions for children from marginalized populations. Design/methodology/approach: Members of the American Association of School Administrators, 945 school superintendents, completed the self-reported,…

  15. 46 CFR 196.45-1 - Master and chief engineer responsible.

    Science.gov (United States)

    2010-10-01

    ... VESSELS OPERATIONS Carrying of Excess Steam § 196.45-1 Master and chief engineer responsible. (a) It shall be the duty of the master and the engineer in charge of the boilers of any vessel to require that a steam pressure is not carried in excess of that allowed by the certificate of inspection and to...

  16. Division of Student Affairs chief of staff and director of administration receives Fulbright grant

    OpenAIRE

    DeLauder, Rachel

    2010-01-01

    Cynthia P. Bonner, chief of staff and director of administration for Virginia Tech's Division of Student Affairs, will spend two weeks during the 2010 fall semester in Germany on a Fulbright Scholarship for the United States-Germany International Education Administrators Program.

  17. Chief Dull Knife Community Is Strengthening the Northern Cheyenne Language and Culture.

    Science.gov (United States)

    Littlebear, Richard E.

    2003-01-01

    Language revitalization programs should focus on whether they want to teach the language, teach about the language, teach with the language, or teach the language for academic credit. A program at Chief Dull Knife College (Montana) teaches the Cheyenne language using the Total Physical Response method, which replicates the manner in which first…

  18. Progress report of Physics Division. 1st October 1975 - 30th September 1976. Acting Division Chief - Mr. W. Gemmell

    International Nuclear Information System (INIS)

    The official Inquiry into Environmental Aspects of Uranium Mining by Mr. Justice Fox has had a major influence on this year's work. The reduction in uranium exploration expenditure has reduced demand for service work, much time has been spent providing information in connection with submissions to the Inquiry and it has had an unsettling effect on research. However, there has been a gratifying increase in the number of enquiries on the availability of nuclear techniques to solve industrial and research problems. Cooperation with Oak Ridge National Laboratory on analysis and interpretation of neutron capture cross sections has continued. Scientific interest has continued to revolve around those isotopes with almost closed shell configurations. An additional capture mechanism of the single particle character over and above the valence capture mechanism is required to explain the observed correlations. Much time has been devoted to finding Strutinsky barrier parameters which would provide an adequate description of both the fission cross section and fission fragment angular distribution of 232Th. A reasonably satisfactory quantitative fit was achieved using a three humped potential barrier. ν-bar measurements for 232Th revealed no deviation from linearity with energy up to 16 MeV, and ν-bar measurements on 230Th failed to reveal the expected increase in ν-bar as the transition over the fission barrier was made. Improved measurements of neutron emission from 252Cf spontaneous fission fragments has confirmed the structure due to even-odd charge effects. The study of SPERT transients was completed with calculations of the series of forced coolant flow transients. The physics of transient heat flow is now being examined. We have participated in the international comparison of calculations on Standard Loss of Coolant problems, using NAIAD. While Standard Problem 3 presented no difficulties, the re-flooding aspects of the emergency core cooling in Standard Problem 4 presents major problems, i.e. thermodynamic non-equilibrium and the one-dimensional aspect of the code. Several promising lines of developments are in hand which, if successful, will remove these difficulties and will lead to a more versatile code. Fairly intensive and increasing use is being made of the PDP-11/10 as an input/output terminal with interactive facilities. This has been successfully used to follow, visually, the progress of loss of coolant accidents and to provide interactive least squares analysis. A variety of applied spectral unfolding problems have been identified and tackled with these interactive facilities. Information on the rainfall, run-off water and impurity concentration of runoff and spring water from White's tailings mound at Rum Jungle, is now becoming available from equipment installed there during the dry season. It is hoped that a self-consistent picture will emerge of water behavior, and that this will assist in understanding the pollution problem. Codes have been developed to determine air and water movement within the heap (author)

  19. Progress report of Physics Division. 1st January 1974 - 31st July 1974. Acting Division Chief - Mr. W. Gemmell

    International Nuclear Information System (INIS)

    Details are given on the analysis of the neutron cross section data taken with the Oak Ridge Electron Linac Facility in 1972. Various codes have been developed for this analysis. In several instances interim conclusions are drawn and the basis of the analysis or the experimental method has been questioned. The detail given is greater than in previous reports as it is anticipated that final publication is still some time away. It is hoped that the detail given will prove adequate for criticism and feedback to occur. Of note are the conclusions that the 89 keV 40Ca resonance is a doublet, the apparent asymmetry of several resonance as a result of multiple scattering events, the strong valence contributions to capture in silicon and zirconium and the higher values of Γγ for 27Al, than quoted in BNL325. In general, this work confirms earlier studies, but provides both the increased detail and higher resolution necessary for a better understanding of neutron capture and more accurate data for both cross sections and resonance parameters. The study of capture gamma rays following capture of keV neutrons in 111Cd and 113Cd has enabled partial p-wave capture cross section shapes to be obtained which are in acceptable agreement with calculations. Preliminary analysis of the anisotropy of the 235U fission fragment distribution casts doubts on earlier measurements which indicated anisotropies 7Li(p,n) reaction as a source of neutrons in the above had led to an examination of its angular and angle averaged neutron spectrum using a proton recoil spectrometer. These have been compared with calculations (author)

  20. 25 CFR 900.43 - What are the general financial management system standards that apply to a tribal organization...

    Science.gov (United States)

    2010-04-01

    ... 25 Indians 2 2010-04-01 2010-04-01 false What are the general financial management system... ASSISTANCE ACT Standards for Tribal or Tribal Organization Management Systems Standards for Financial Management Systems § 900.43 What are the general financial management system standards that apply to a...

  1. Financial Literacy and Education as an Asset Development Strategy: The Potential of IDA Saving Clubs at Community Action Agencies

    Science.gov (United States)

    Parker, Jonas

    2010-01-01

    In the past two decades, the financial education movement has rapidly grown into a set of policies and programs that aims to empower individuals and families with financial literacy--the attitudes, knowledge, and skills necessary to make and act on informed financial decisions. For low- and moderate-income families in the U.S., this development…

  2. 17 CFR 1.18 - Records for and relating to financial reporting and monthly computation by futures commission...

    Science.gov (United States)

    2010-04-01

    ... financial reporting and monthly computation by futures commission merchants and introducing brokers. 1.18... UNDER THE COMMODITY EXCHANGE ACT Minimum Financial and Related Reporting Requirements § 1.18 Records for and relating to financial reporting and monthly computation by futures commission merchants...

  3. 45 CFR 201.6 - Withholding of payment; reduction of Federal financial participation in the costs of social...

    Science.gov (United States)

    2010-10-01

    ... financial participation in the costs of social services and training. 201.6 Section 201.6 Public Welfare... Federal financial participation in the costs of social services and training. (a) When withheld. Further... (AABD) of the Act, Federal financial participation in the costs of social services and training...

  4. Financial information processing and development of emerging financial markets

    Institute of Scientific and Technical Information of China (English)

    Shuo BAI; Shouyang WANG; Lean YU; Aoying ZHOU

    2010-01-01

    @@ With the rapid development and globalization of financial markets (especially emerging financial markets), financial information processing has become a hot research area due to its immense practical applications. Such applications include stock market analysis, foreign exchange rate forecasting, option pricing, bank failure prediction, financial risk management, credit rating and scoring, bank loan management, customer relationship management, and antimoney laundering. Accordingly, there has been an increasing demand in using financial information processing techniques for many core financial tasks. Nevertheless, as a new cross-disciplinary field, the existing financial information processing methods are far from practical for scenarios in the global financial market; it is currently not clear how the information processing techniques, which are rapidly emerging, can be used to improve the quality of financial information processing.

  5. Novel insights of the gastric gland organization revealed by chief cell specific expression of moesin

    Science.gov (United States)

    Zhu, Lixin; Hatakeyama, Jason; Zhang, Bing; Makdisi, Joy; Ender, Cody; Forte, John G.

    2009-01-01

    ERM (ezrin, radixin, and moesin) proteins play critical roles in epithelial and endothelial cell polarity, among other functions. In gastric glands, ezrin is mainly expressed in acid-secreting parietal cells, but not in mucous neck cells or zymogenic chief cells. In looking for other ERM proteins, moesin was found lining the lumen of much of the gastric gland, but it was not expressed in parietal cells. No significant radixin expression was detected in the gastric glands. Moesin showed an increased gradient of expression from the neck to the base of the glands. In addition, the staining pattern of moesin revealed a branched morphology for the gastric lumen. This pattern of short branches extending from the glandular lumen was confirmed by using antibody against zonula occludens-1 (ZO-1) to stain tight junctions. With a mucous neck cell probe (lectin GSII, from Griffonia simplicifolia) and a chief cell marker (pepsinogen C), immunohistochemistry revealed that the mucous neck cells at the top of the glands do not express moesin, but, progressing toward the base, mucous cells showing decreased GSII staining had low or moderate level of moesin expression. The level of moesin expression continued to increase toward the base of the glands and reached a plateau in the base where chief cells and parietal cells abound. The level of pepsinogen expression also increased toward the base. Pepsinogen C was located on cytoplasmic granules and/or more generally distributed in chief cells, whereas moesin was exclusively expressed on the apical membrane. This is a clear demonstration of distinctive cellular expression of two ERM family members in the same tissue. The results provide the first evidence that moesin is involved in the cell biology of chief cells. Novel insights on gastric gland morphology revealed by the moesin and ZO-1 staining provide the basis for a model of cell maturation and migration within the gland. PMID:19074636

  6. Novel insights of the gastric gland organization revealed by chief cell specific expression of moesin.

    Science.gov (United States)

    Zhu, Lixin; Hatakeyama, Jason; Zhang, Bing; Makdisi, Joy; Ender, Cody; Forte, John G

    2009-02-01

    ERM (ezrin, radixin, and moesin) proteins play critical roles in epithelial and endothelial cell polarity, among other functions. In gastric glands, ezrin is mainly expressed in acid-secreting parietal cells, but not in mucous neck cells or zymogenic chief cells. In looking for other ERM proteins, moesin was found lining the lumen of much of the gastric gland, but it was not expressed in parietal cells. No significant radixin expression was detected in the gastric glands. Moesin showed an increased gradient of expression from the neck to the base of the glands. In addition, the staining pattern of moesin revealed a branched morphology for the gastric lumen. This pattern of short branches extending from the glandular lumen was confirmed by using antibody against zonula occludens-1 (ZO-1) to stain tight junctions. With a mucous neck cell probe (lectin GSII, from Griffonia simplicifolia) and a chief cell marker (pepsinogen C), immunohistochemistry revealed that the mucous neck cells at the top of the glands do not express moesin, but, progressing toward the base, mucous cells showing decreased GSII staining had low or moderate level of moesin expression. The level of moesin expression continued to increase toward the base of the glands and reached a plateau in the base where chief cells and parietal cells abound. The level of pepsinogen expression also increased toward the base. Pepsinogen C was located on cytoplasmic granules and/or more generally distributed in chief cells, whereas moesin was exclusively expressed on the apical membrane. This is a clear demonstration of distinctive cellular expression of two ERM family members in the same tissue. The results provide the first evidence that moesin is involved in the cell biology of chief cells. Novel insights on gastric gland morphology revealed by the moesin and ZO-1 staining provide the basis for a model of cell maturation and migration within the gland. PMID:19074636

  7. Financial Economy and Financial System: Basis of Structural Interconnection

    Directory of Open Access Journals (Sweden)

    Khorosheva Olena I.

    2014-02-01

    Full Text Available The goal of the article lies in identification of grounds of interconnection of the financial economy and financial system. The study was conducted with consideration of main provisions of the theory of finance and concept of financial economy, which is a set of means used in the process of reproduction of finance by their owner for formation and / or maintenance of the own system of values in the viable state. For the first time ever the structure of the financial system is identified as an aggregate of financial economies and financial market. The article justifies a necessity of expansion of boundaries of perception of the state financial economy, which is offered to include public financial economy of the state level and the set of financial economies of the state as a subject of economic activity. Such an approach forms a base for justification of the synthesis of participation of the state in financial relations as the owner and as the basic macro-economic regulator. Prospects of further study in this direction are: development of classification of financial economies; revelation of specific features of impact of shadow finance on development of the national financial economy; and assessment of possibilities of inclusion of structured financial products into the system of values of financial economies in Ukraine.

  8. On financial innovation

    Directory of Open Access Journals (Sweden)

    G. VACIAGO

    2013-12-01

    Full Text Available In recent years, in all countries - albeit to varying degrees - many changes have taken place in the financial structure which have accompanied the development of new instruments, markets and financial intermediaries. A growing literature describes and analyses these changes, generically grouped together under the label of "financial innovation". In order to clarify the costs and benefits of what is meant by financial innovation, it is necessary to jointly examine both its causes and its effects. To this end, it is first necessary to consider some very general questions that thus far have yet to be answered in any certain or unambiguous way, if they have been considered in the scientific literature at all. The present work examines the current state of the theory of financial innovation, to then illustrate the main features of the innovation process currently taking place. This leads to some considerations on the resulting implications for the modus operandi of monetary policy and, more generally, for the definition of this policy’s transmission mechanisms.

  9. Financial Structures and Economic Development Financial Structures and Economic Development

    Directory of Open Access Journals (Sweden)

    Ross Levine

    1993-03-01

    Full Text Available Financial Structures and Economic Development This paper examines the relationship between the evolution of financial services and long-run economic growth. Liquidity risk, productivity risk, transactions costs. and information gathering and resource coordination costs create incentives for the emergence of financial contracts and institutions. The level of income per capital public policies, and legal codes determine the provision of financial services aid the types of financial structures that provide these services. The resultant financial structures can alter investment incentives, such that the steady state growth rate of per capita output increases.

  10. Vector financial rogue waves

    Science.gov (United States)

    Yan, Zhenya

    2011-11-01

    The coupled nonlinear volatility and option pricing model presented recently by Ivancevic is investigated, which generates a leverage effect, i.e., stock volatility is (negatively) correlated to stock returns, and can be regarded as a coupled nonlinear wave alternative of the Black-Scholes option pricing model. In this Letter, we analytically propose vector financial rogue waves of the coupled nonlinear volatility and option pricing model without an embedded w-learning. Moreover, we exhibit their dynamical behaviors for chosen different parameters. The vector financial rogue wave (rogon) solutions may be used to describe the possible physical mechanisms for the rogue wave phenomena and to further excite the possibility of relative researches and potential applications of vector rogue waves in the financial markets and other related fields.

  11. ISSUERS OF FINANCIAL INSTRUMENTS

    Directory of Open Access Journals (Sweden)

    Cristian GHEORGHE

    2016-05-01

    Full Text Available The rules laid down by Romanian Capital Market Law and the regulations put in force for its implementation apply to issuers of financial instruments admitted to trading on the regulated market established in Romania. But the issuers remain companies incorporated under Company Law of 1990. Such dual regulations need increased attention in order to observe the legal status of the issuers/companies and financial instruments/shares. Romanian legislator has chosen to implement in Capital Market Law special rules regarding the administration of the issuers of financial instruments, not only rules regarding admitting and maintaining to a regulated market. Thus issuers are, in Romanian Law perspective, special company that should comply special rule regarding board of administration and general shareholders meeting.

  12. Turbocharging the Financial Markets

    Institute of Scientific and Technical Information of China (English)

    2006-01-01

    Introduction of new financial instruments may not put China’s markets in the fast lane just yet, a market analyst warns China has introduced new sources of leverage into the financial system, which will enable participants to have "new opportunities both to hedge their bets and lever them up using futures, options and margin trading," according to Mark A DeWeaver, a research analyst in Shenzhen who now manages a fund investing in Asian equities called Quantrarian Asia Hedge. He compares these measures to "turbocharging a car," which he says can damage it if the engine’s basic structure cannot handle the pressure. His main ideas follow:

  13. FINANCIAL DIAGNOSIS OF STOCKS

    OpenAIRE

    SUCIU GHEORGHE; BÂRSAN PIPU-NICOLAE

    2014-01-01

    Financial diagnosis is a part of a company’s general diagnosis. The role of the financial diagnosis is to establish the situation of the company at a given time, to see if it is viable, to help the decision-makers to take the best measures to continue or cease the activity, or to sell, buy or liquidate the company. Each entity is unique and arbitrarily applying some analysis models used by other companies can lead to significant errors. One cannot analyze in the same way a company th...

  14. Collaborative financial infrastructure protection

    CERN Document Server

    Baldoni, Roberto

    2012-01-01

    The Critical Infrastructure Protection Survey recently released by Symantec found that 53% of interviewed IT security experts from international companies experienced at least ten cyber attacks in the last five years, and financial institutions were often subject to some of the most sophisticated and large-scale cyber attacks and frauds. The book by Baldoni and Chockler analyzes the structure of software infrastructures found in the financial domain, their vulnerabilities to cyber attacks and the existing protection mechanisms. It then shows the advantages of sharing information among financia

  15. FINANCIAL AUDIT MANAGEMENT

    OpenAIRE

    Ana PISLEAG

    2009-01-01

    Financial audit expresses, as its main aim, an opinion on the extent to which the financial statements present a true and fair view of the entity’s economic affairs at the balance sheet date and the results for the year ended, in compliance with the laws in force and practices in the country where the entity is established. To achieve this objective, the audit process requires an examination management and methodology to ensure an independent opinion, so as to equally protect all the users of...

  16. Corporate Governance and the Credibility of Financial Statements in Nigeria

    Directory of Open Access Journals (Sweden)

    Eyesan Leslie Dabor

    2014-09-01

    Full Text Available Optimal decision-making is based on the quality of information available to the decision maker. Financial statements published by companies are the major sources of financial information available to investors and other stakeholders of the company. The credibility of these financial statements has very salient implications for the quality of decisions that investors can make. By using primary data collected from two hundred and forty eight respondents, and secondary data from twenty quoted companies in Nigeria, we sought to determine the relationship between corporate governance and the credibility of financial statements. The secondary data was analysed using multiple regression, while the primary data was used to test hypotheses using the chi-squared test. We find that including non-executive directors on the board, and compliance with audit committee composition as provided by the Nigerian Companies and Allied Matters Act (CAMA 1990 are likely to enhance the credibility of financial statements. We did not find evidence to suggest that CEO duality or absence of institutional shareholding would have negative effect on the credibility of financial statements. We recommend that apart from including non-executive directors on the board and ensuring that the composition of the audit committee complies with corporate regulatory framework, stakeholder must constantly assess the credibility of the financial statements by assessing the benefits accruing to them in relation to their financial exposure to the organization.

  17. Greetings from the new Editor-in-Chief, Ronald Stambaugh Greetings from the new Editor-in-Chief, Ronald Stambaugh

    Science.gov (United States)

    Stambaugh, Ronald

    2012-04-01

    paper published in the journal each year has furthered the submission and recognition of papers of the highest quality. The accomplishments of the journal's team over the last five years will be a tough act to follow but I look forward to working with this competent and dedicated group to continue the journal's high standards and ensure that Nuclear Fusion remains the journal of choice for authors and readers alike.

  18. 78 FR 10695 - Mortgage Servicing Rules Under the Real Estate Settlement Procedures Act (Regulation X)

    Science.gov (United States)

    2013-02-14

    ... Under the Real Estate Settlement Act (Regulation X); Final Rule #0;#0;Federal Register / Vol. 78 , No. 31 / Thursday, February 14, 2013 / Rules and Regulations#0;#0; ] BUREAU OF CONSUMER FINANCIAL... Procedures Act (Regulation X) AGENCY: Bureau of Consumer Financial Protection. ACTION: Final rule;...

  19. Petroleum tax and financial decisions

    International Nuclear Information System (INIS)

    The work presented in this report focuses on tax motivated financial incentives in the Norwegian petroleum tax system. Of particular concern is the effects of the reserve fund requirement in the Joint Stock Companies Act. Our prime concern is the Norwegian petroleum tax system as applicable from January 1992, but for the sake of comparison, we have also examined the ''old'' Norwegian petroleum tax system. The findings presented in this report can be divided in two parts. Based on an overview over the development in debt and equity for the major part of companies operating on the Norwegian continental shelf it seems reasonable to divide the companies in three groups. The first group is companies which is not in a tax paying position, both ''foreign'' and domestic. These companies seem to use debt as their most important capital source. The second group is Norwegian companies in a tax paying position. These companies also seem to use debt as the most important capital source. The last group is ''foreign'' companies in a tax paying position. This is a group of companies that mainly use equity to finance their investments in the offshore sector. The second part of the report tries to explain these observations. In the report we compare the incentive effects in the new petroleum tax system to the old tax system. The incentives to finance investments with debt is stronger in the new tax system. Several explanations emerge. Firstly, in the old tax system the investor got an effective tax deduction of 12.8% for dividends. This is removed in the new system. Secondly, in the new system 78% tax is included in the financial statements after tax profit calculation and the maximum dividend calculation, while in the old tax system the withholding tax was excluded. 31 refs., 13 figs. 2 tabs

  20. Coping with Financial Distress

    Science.gov (United States)

    Chabotar, Kent John

    2007-01-01

    Colleges and universities, like corporations and other nonprofit organizations, are subject to periodic fluctuations in the economy and public support. Thus, the question is not whether they will confront financial problems but rather when and how. This article describes how institutions and boards can detect budgets in crisis, provides principles…

  1. Financial Giffen Goods

    DEFF Research Database (Denmark)

    Poulsen, Rolf; Rasmussen, Kourosh Marjani

    2008-01-01

    In the basic Markowitz and Merton models, a stock’s weight in efficient portfolios goes up if its expected rate of return goes up. Put differently, there are no financial Giffen goods. By an example from mortgage choice we illustrate that for more complicated portfolio problems Giffen effects do...

  2. Financial Sector Assessment

    OpenAIRE

    World Bank; International Monetary Fund

    2016-01-01

    The Montenegrin economy has yet to recover from the collapse of the lending boom in 2008. The financial crisis hit asset quality, weakening banks’ portfolios. The legacy of pre-crisis rapid increase in indebtedness is adding to banking sector vulnerabilities. The crisis triggered a prolonged period of balance sheet deleveraging, which has translated into a near uninterrupted credit contrac...

  3. L'archipel financier

    Directory of Open Access Journals (Sweden)

    Christian MILELLI

    1987-03-01

    Full Text Available Un nouveau système financier, à la fois concentré et autonome, se met en place. Ses «lieux sacrés» sont cartographiés: «centres universels» majeurs (2 ou 3, centres régionaux, centres «spécialisés» en archipel.

  4. New Financial Models.

    Science.gov (United States)

    Taylor, Michael G.

    1991-01-01

    This report synthesizes experiences in a number of countries (United Kingdom, Netherlands, Germany, Australia, Japan) on the market economy in higher education. Considered are market forces, various financial structures (institutional budgets, student funding, research infrastructure, other income, staffing), and implications for the future. (MSE)

  5. Increasing Financial Security

    Science.gov (United States)

    Kiss, Elizabeth

    2006-01-01

    Earning, spending, saving and investing, and using credit are important aspects of money management that teens need to understand as they move into adulthood. Family and consumer sciences (FCS) professionals have a long history of addressing this important life skill. This brief article describes the High School Financial Planning Program (HSFPP),…

  6. A Financial Marriage

    Institute of Scientific and Technical Information of China (English)

    LAN XINZHEN

    2010-01-01

    @@ Love is in the air as financial church bells ring,ushering in a bonding between CITIC Securities Co.Ltd.land Crédit Agricole S.A.(CASA).The Chinese company and the French bank are planning to establish a global investment bank and strategic brokerage alliance,said a memorandum of understanding signed by the two sides on May 3.

  7. International Financial Reporting Standards

    DEFF Research Database (Denmark)

    Pontoppidan, Caroline Aggestam

    2011-01-01

    The advance of International Financial Reporting Standards (IFRS) across the globe has accelerated over the last few years. This is placing increasing demands on educators to respond to these changes by an increased focus on IFRS in the curricula of accounting students. This paper reviews a range...

  8. Financial Derivatives in China

    Institute of Scientific and Technical Information of China (English)

    2006-01-01

    Francis Repka sees bright prospects for the future development of the financial derivatives market in China. Repka,Vice President of the Asian Bond Finance Department of Societe Generale, says the situation in France just after the birth of derivatives was very similar to the situation in China today.

  9. Fighting the Financial Crisis

    DEFF Research Database (Denmark)

    Hull Kristensen, Peer

    2015-01-01

    within the EU institutions as well as among the international financial institutions such as the IMF and the World Bank, that a period of austerity and fiscal consolidation was the required remedy, even though this was likely to be pro-cyclical in its effects. However, the paper shows that alternative...

  10. Financial Research on Africa: A Financial Theory Perspective

    OpenAIRE

    Anthony Saunders; Lemma W. Senbet

    1992-01-01

    This paper overviews the major problems confronting African Financial systems and sketches a wide range of issues for future research. The framework of modern financial theory is utilized in analyzing the characteristics of African financial systems. The framework begins with an idealized market system as a benchmark and introduces various classes of market imperfections and agency problems arising from conflicting interests among stakeholders in a financial economy, including the public sect...

  11. Financial Crisis, Financial Integration and Economic Growth: The European Case

    OpenAIRE

    Maudos Villarroya Joaquín; Fernández de Guevara Radoselovics Juan

    2010-01-01

    The aim of the paper is to analyze the process of financial integration in Europe and its impact on economic growth since the introduction of the Euro in 1999. In particular, we focus on how the international financial crisis that started in 2007 has affected integration and growth. By combining information at country, sector and firm level, we quantify the effect of financial integration on financial development and therefore on economic growth. Our results illustrate that a significant part...

  12. Financial Planners: Educating Widows in Personal Financial Planning

    Science.gov (United States)

    Korb, Brian R.

    2010-01-01

    Widows constitute a growing segment of the U.S. population; however, very little has been done to educate them on the basics of personal financial planning. The creation and implementation of financial planning education programs for widows can help them become more financially literate and free them from anxiety and fear. Interviews with eight…

  13. Financial Stress and Financial Counseling: Helping College Students

    Science.gov (United States)

    Britt, Sonya L.; Canale, Anthony; Fernatt, Fred; Stutz, Kristen; Tibbetts, Racquel

    2015-01-01

    This study had two distinct purposes. First, to determine the predictors of financial stress among college students who sought free peer-based financial counseling from a large Midwestern university (N = 675). Secondly, to determine the effectiveness of the particular financial counseling center from a subsample of those who sought help (N = 97).…

  14. Inmate Perceptions of Financial Education Needs: Suggestions for Financial Educators

    Science.gov (United States)

    Call, Lindsay Larson; Dyer, W. Justin; Wiley, Angela R.; Day, Randal D.

    2013-01-01

    Recently, national attention has turned to the need for increased financial education, particularly for low-income populations. Incarcerated individuals represent a growing low-income group with unique needs that could likely benefit from financial education. However, few studies have examined the specific financial education needs of inmates,…

  15. Workplace Financial Education Facilitates Improvement in Personal Financial Behaviors

    Science.gov (United States)

    Prawitz, Aimee D.; Cohart, Judith

    2014-01-01

    Based on the life-cycle theory of consumption, this quasi-experimental study of 995 employees examined changes in financial behaviors following employee-needs-driven workplace financial education. Repeated-measures ANOVA compared participants and non-participants on perceived financial wellness and savings ratios; main effects indicated that both…

  16. The Nexus of Financial Inclusion and Financial Stability

    OpenAIRE

    Cihak, Martin; Mare, Davide S.; Melecky, Martin

    2016-01-01

    Policy makers and regulators have devoted much effort to reforms aimed at improving financial stability in response to lessons from the 2007-09 crisis. At the same time, much effort has also been directed to promoting greater financial inclusion as an enabler of equal opportunity. To some extent, these endeavors have been exerted in silos, neglecting the possibility that financial inclusio...

  17. FINANCIAL INFORMATION, EFFECTS OF FINANCIAL INFORMATION ON ECONOMIC DECISION

    Directory of Open Access Journals (Sweden)

    TAK ISA

    2010-12-01

    Full Text Available Financial information has, indisputably, an important effect in economics. To form an effective capital market, financial information must be reliable and accurate. Misleading financial information always has a negative impact on economic decision taken by users. It is known that financial information as the cornerstone of financial markets, can improve economic performance in several ways. Nowadays we are facing economic crisis due to irregularities of presentation of financial statements to users. Misunderstandings cause economic recession. Detection of fraudulent financial information, is an important issue facing the auditing profession. Currently, bankruptcy of companies around the world, leaves millions of people without jobs, this is caused by financial information which is manipulated by companies. The purpose of this paper is to analyze the effects of errors and manipulation committed in the financial information sector on the real economy. Also one of the purposes of this paper is to analyze error and fraud in financial statements how it effects the real economy and the reasons for committing fraud in financial statements. Also, several suggestions are included in this study about actions that can be taken to prevent errors and manipulation in financial information.

  18. The Polish Budget Act for 2016: Legal Issues

    Directory of Open Access Journals (Sweden)

    Andrzej Borodo

    2016-06-01

    Full Text Available The article presents the legal content and system of the 2016 Budget Act and the legal significance of its regulations. The Budget Act for 2016 contains three parts: the state budget (general budget, complementary budgets, other legal provisions. The state revenues, expenditure, expenses, salaries, rates of some state levies are determined in the Budget Act. The regulations of the Budget Act relate to the financial activity of government and other parts of the state. The complex Budget Act contains provisions resulting from the many legal acts.

  19. For a Better Financial Order

    Institute of Scientific and Technical Information of China (English)

    2008-01-01

    Chinese leaders and scholars suggest reforms to strengthen the international financial system As the international financial crisis plunges many countries into economic turmoil, China’s relatively stable economic growth is reassuring to the

  20. Financial Management: An Organic Approach

    Science.gov (United States)

    Laux, Judy

    2013-01-01

    Although textbooks present corporate finance using a topical approach, good financial management requires an organic approach that integrates the various assignments financial managers confront every day. Breaking the tasks into meaningful subcategories, the current article offers one approach.

  1. Financial Literacy Education for Women

    Science.gov (United States)

    Jarecke, Jodi; Taylor, Edward W.; Hira, Tahira K.

    2014-01-01

    Exploring the pedagogical approaches of four women's financial literacy education programs, this chapter provides an overview of trends and needs in financial education for women and offers pedagogical strategies for teaching women about finance.

  2. Understanding Trust in Financial Services

    DEFF Research Database (Denmark)

    Hansen, Torben

    2012-01-01

    Although the financial crisis has elevated the interest for factors such as consumer financial healthiness, broad-scope trust, financial knowledge, and consumer relationship satisfaction, no existing model describes how these factors may influence consumer financial relationship trust....... This research extends prior research by developing a conceptual framework explaining how these constructs affect consumers' trust in their financial service provider. Based on two surveys comprising 764 pension consumers and 892 mortgage consumers, respectively, the results of this study indicate that financial...... healthiness, broad-scope trust, knowledge, and satisfaction positively affect narrow-scope trust in financial services. Furthermore, it is found that broad-scope trust negatively moderates the relationships between financial healthiness and narrow-scope trust and between satisfaction and narrow-scope trust...

  3. Radiology applications of financial accounting.

    Science.gov (United States)

    Leibenhaut, Mark H

    2005-03-01

    A basic knowledge of financial accounting can help radiologists analyze business opportunities and examine the potential impacts of new technology or predict the adverse consequences of new competitors entering their service area. The income statement, balance sheet, and cash flow statement are the three basic financial statements that document the current financial position of the radiology practice and allow managers to monitor the ongoing financial operations of the enterprise. Pro forma, or hypothetical, financial statements can be generated to predict the financial impact of specific business decisions or investments on the profitability of the practice. Sensitivity analysis, or what-if scenarios, can be performed to determine the potential impact of changing key revenue, investment, operating cost or financial assumptions. By viewing radiology as both a profession and a business, radiologists can optimize their use of scarce economic resources and maximize the return on their financial investments. PMID:17411807

  4. "The chiefs, elders, and people have for many years suffered untold hardships"

    DEFF Research Database (Denmark)

    Stacey, Paul Austin

    2014-01-01

    This article examines the use of tradition by minority groups whose territorial incorporation into British Northern Togoland under UN trusteeship was marked by political exclusion. This contrasts with the more typical pattern of productive and inclusive relations developing between chiefs...... and the administering authority within the boundaries of what was to become Ghana. In East Gonja marginalized groups produced their own chiefs while simultaneously appealing to the UN Trusteeship Council to protect their native rights. The article contributes to studies on the limits of the ‘invention of tradition......’ by showing the influence of external structures on African agency and organization. As the minority groups sought UN support on the basis of their native status, the colonial power affirmed alternative versions of tradition that were perceived locally as illegitimate and thereby rendered ineffective....

  5. Dr Julia King CBE FREng, Chief Executive Designate, Institute of Physics (United Kingdom), visiting the NA48 experiment.

    CERN Multimedia

    Patrice Loïez

    2002-01-01

    Photo 02: Visiting the NA48 experiment, Dr Julia King, Chief Executive Designate, Institute of Physics (Britain and Ireland) (right) with A. Ceccucci and K. Peach. Photo 05: Visiting the NA48 experiment, Dr Julia King, Chief Executive Designate, Institute of Physics (Britain and Ireland) (centre) with A. Ceccucci and C. Lazzeroni. Photo 08: Visiting the NA48 experiment, Dr Julia King, Chief Executive Designate, Institute of Physics (Britain and Ireland) (second from left) with (left to right) R. Barlow, J. Wood, N. McCubbin, K. Peach, A. Ceccucci, C. Lazzeroni, M. Patel and D. Munday.

  6. THE RISK AND FRAUD FACTORS IN THE CONTEMPORARY FINANCIAL BANKING SYSTEM

    OpenAIRE

    Octav NEGURIŢĂ

    2012-01-01

    The research conducted by the banking system financial audit revealed major financial scandals that rocked the business world and created a chain reaction, litigation and social convulsions, failed investments, plus tens of thousands of unemployed. Bad loans speculate principle disregarded by economists, namely, that although man is a rational being and should act as such in economic decisions, their behavior differs depending on the amounts at stake and the position that are. Financial stabi...

  7. Financial Services and the Trust Deficit: Why the Industry Should Make Better Governance a Top Priority

    OpenAIRE

    Roger W. Ferguson Jr.

    2013-01-01

    The U.S. economy, while recovering, is still feeling lingering effects of the 2008 financial crisis and the recession that followed. Although government has acted to prevent a future recurrence, much needs to be done—particularly in corporate governance of financial firms. Currently, there is a pervasive lack of trust in the financial industry, which will be difficult to undo. Nonetheless, finance is so important that it is critical that trust be restored. This is particularly true in an era ...

  8. The Management of Disinvestment Decision and its Impact on Financial Statements

    OpenAIRE

    Moisescu Florentina; Persicov Oana

    2016-01-01

    The political and economic context of the world noticeably influenced, in recent years, the economic development of corporations, causing sometimes resounding failures, forcing businesses to act with caution. In this context, senior management decisions are oriented towards achieving financial stability, even if this implies a stagnation in terms of the financial result and not a constant profit growth. This paper examines the impact of fixed alienation on the entity's financial results, the ...

  9. Role Conflict and Role Ambiguity of Chief Executive Officers in International Joint Ventures

    OpenAIRE

    Oded Shenkar; Yoram Zeira

    1992-01-01

    This study examines the organizational and personal correlates of role conflict and role ambiguity of chief executive officers heading international joint ventures. Role conflict was found to be lower when the number of parent firms was higher and when the CEO had spent more years with the organization. Role ambiguity was found to be lower when the CEO had more years of education, when the Power Distance and Masculinity/Femininity gap between parents were lower, and when the Individualism/Col...

  10. Stability First: Reflections Inspired by Otmar Issing's Success as the ECB's Chief Economist

    OpenAIRE

    Vitor Gaspar; Anil K. Kashyap

    2006-01-01

    In this paper, we review Otmar Issing's career as the ECB's inaugural chief economist and we document many notable successes. We try to infer some general principles that contributed to these successes and draw some lessons. In doing so, we review the evidence using Woodford%u2019s (2003) recent revival of the Wicksellian approach to monetary policy making. Suitably interpreted the baseline model can rationalize Issing%u2019s three guiding principles for successful policymaking. This baseline...

  11. STUDY OF THE PRESENCE OF THE CORPORATE SOCIAL RESPONSIBILITY CHIEF OFFICER IN BANKING SYSTEM

    OpenAIRE

    MIHAELA DUMITRAȘCU

    2014-01-01

    We present a study regarding the banking system from Romania with the aim to identify corporations that have a position of „Corporate Social Responsibility Cheif Officer” or „Corporate Social Responsibility Synonym: Citizenship/ Sustainability” included in the position title. To achieve this objective, we present some preliminary findings. Our first hypothesis was that there are a number of positions of Chief Officers of Corporate Social Responsibility in banking system. After...

  12. Traumatic Atlanto-Occipital Dislocation Presenting With Dysphagia as the Chief Complaint: A Case Report

    OpenAIRE

    Choi, Eun Hye; Jun, Ah Young; Choi, Eun Hi; Shin, Ka Young; Cho, Ah Ra

    2013-01-01

    We report a patient with traumatic atlanto-occipital dislocation who presented with dysphagia as the chief complaint. A 59-year-old man complained of swallowing difficulty for 2 months after trauma to the neck. On physical examination, there was atrophy of the right sternocleidomastoid and upper trapezius muscles, and the tongue was deviated to the right. In a videofluoroscopic swallowing study, penetration and aspiration were not seen, food residue remained in the right vallecula and pyrifor...

  13. Novel insights of the gastric gland organization revealed by chief cell specific expression of moesin

    OpenAIRE

    Zhu, Lixin; Hatakeyama, Jason; Zhang, Bing; Makdisi, Joy; Ender, Cody; Forte, John G.

    2008-01-01

    ERM (ezrin, radixin, and moesin) proteins play critical roles in epithelial and endothelial cell polarity, among other functions. In gastric glands, ezrin is mainly expressed in acid-secreting parietal cells, but not in mucous neck cells or zymogenic chief cells. In looking for other ERM proteins, moesin was found lining the lumen of much of the gastric gland, but it was not expressed in parietal cells. No significant radixin expression was detected in the gastric glands. Moesin showed an inc...

  14. Developing core competencies and measures of effectiveness for a Navy Medical Chief Information Officer

    OpenAIRE

    Moszkowicz, Thomas E

    1997-01-01

    Approved for public release; distribution is unlimited While not all organizations benefit from the establishment of a Chief Information Officer (CIO), organizations that rely on information resources to accomplish their mission will gain a definite strategic advantage from developing an executive level position that can deal strategically with information technology and information resources. The Department Of the Navy (DON) medical department has established the position of CIO in a numb...

  15. Does Local Financial Development Matter?

    OpenAIRE

    Guiso, Luigi; Sapienza, Paola; Zingales, Luigi

    2002-01-01

    We study the effects of differences in local financial development within an integrated financial market. We construct a new indicator of financial development by estimating a regional effect on the probability that, ceteris paribus, a household is shut off from the credit market. By using this indicator, we find that financial development enhances the probability an individual starts his own business, favors entry of new firms, increases competition, and promotes growth. As predicted by theo...

  16. Financial Inclusion: Islamic Finance Perspective

    OpenAIRE

    Mirakhor, Abbas; Iqbal, Zamir

    2012-01-01

    Enhancing financial inclusion or access to finance can make critical contributions to the economic development. Conventional mechanisms such as micro-finance, small-medium-enterprises (SME), and micro-insurance to enhance financial inclusion have been partially successful in enhancing the access and are not without challenges. Islamic finance, based on the concept of risk-sharing offers set of financial instruments promoting risk-sharing rather than risk-transfer in the financial system. In a...

  17. Energy Academic Group Financial Management

    OpenAIRE

    2014-01-01

    The objective of the Financial Management – Energy Specialty Curriculum is to prepare officers for business, financial, and analysis positions within the DoN and DoD and also to provide an advanced education in energy-related problem solving. Financial Managers assist the DoN's decision-making processes at all levels by providing accurate, timely and relevant information and analysis. They are concerned with the optimal allocation of human, physical, financial, and energy resources to ...

  18. SIMPLE INNOVATION OF FINANCIAL ASSET

    Institute of Scientific and Technical Information of China (English)

    ZHANG Shunming

    2001-01-01

    This paper presents a simple two-period model of the innovationof financial asset by commission-revenue maximization exchange. The economic agents with meanvariance preferences take transaction costs in the process of trading the financial asset, the buying per-unit commission of the futures contract and the selling per-unit commission of the financial asset. The commission-revenue maximization exchange innovates financial asset.

  19. Financial Statements in Particular Entity

    OpenAIRE

    Hořáková, Marie

    2011-01-01

    The thesis delivers suggestions to improve procedures in a financial statement from particular company according to an analysis of individual financial statement pieces and tests of a financial statement report. The first part of the literature search is devoted to an analysis of preparing pieces of the Financial Statement, necessary to carry out at the end of any accounting year to avoid distorting in accounting. After counting all issues, the accounting entity is to close all accounting...

  20. Financial Crises in Emerging Markets

    OpenAIRE

    Roberto Chang; Andres Velasco

    1998-01-01

    We present a simple model that can account for the main features of recent financial crises in emerging markets. The international illiquidity of the domestic financial system is at the center of the problem. Illiquid banks are a necessary and a sufficient condition for financial crises to occur. Domestic financial liberalization and capital flows from abroad (especially if short term) can aggravate the illiquidity of banks and increase their vulnerability to exogenous shocks and shifts in ex...

  1. Financial management of construction contractors.

    OpenAIRE

    Lacaria, Chris J.

    1994-01-01

    The scope of this paper is to discuss the financial management of a construction contractor. This paper attempts to approach this subject in a logical and systematic way. It communicates the importance of financial analysis and planning along with cash planning and profit planning. This report is not intended to be an all inclusive discussion of financial management in construction. Contractor's Financial Management is an extremely important subject. It has been told ...

  2. Market liquidity and financial stability.

    OpenAIRE

    CROCKETT, A.

    2008-01-01

    Stability in financial institutions and in financial markets are closely intertwined. Banks and other financial institutions need liquid markets through which to conduct risk management. And markets need the back-up liquidity lines provided by financial institutions. Market liquidity depends not only on objective, exogenous factors, but also on endogenous market dynamics. Central banks responsible for systemic stability need to consider how far their traditional responsibility for the health ...

  3. Act resilient.

    Science.gov (United States)

    Joseph, Genie; Bice-Stephens, Wynona

    2014-01-01

    Attendees have reported changing from being fearful to serene, from listless to energized, from disengaged to connected, and becoming markedly less anxious in a few weeks. Anecdotally, self-reported stress levels have been reduced by over 50% after just one class. Attendees learn not to be afraid of their feelings by working with emotions in a playful manner. When a person can act angry, but separate himself from his personal story, the emotional energy exists in a separate form that is not attached to specific events, and can be more easily dealt with and neutralized. Attendees are taught to "take out the emotional trash" through expressive comedy. They become less intimated by their own emotional intensity and triggers as they learn how even metaphorical buckets of anger, shame, guilt and hurt can be emotionally emptied. The added benefit is that this is accomplished without the disclosure of personal information of the requirement to reexperience past pain which can trigger its own cascade of stress. PMID:24706248

  4. 78 FR 22620 - Additional Designations, Foreign Narcotics Kingpin Designation Act

    Science.gov (United States)

    2013-04-16

    ... assisting in, or providing financial or technological support for or to, or providing goods or services in... service at (202) 622-0077. Background The Kingpin Act became law on December 3, 1999. The Kingpin Act...; nationality Honduras; citizen Honduras; National ID No. 0501- 1974-03523 (Honduras); Tax ID No....

  5. Financial crisis and monetary policy

    NARCIS (Netherlands)

    Karatas, B.

    2014-01-01

    Written in the midst of the Global Financial Crisis, the goal of this dissertation is to investigate causes of financial crises in general in order to provide empirical evidence of the driving forces of various crises types. Specifically, this thesis analyses the most common types of financial crise

  6. Financial Sector Assessment : FYR Macedonia

    OpenAIRE

    World Bank

    2004-01-01

    The Financial System Assessment (FSA) is based on the work of the joint International Monetary Fund (IMF)-World Bank Financial Sector Assessment Program (FSAP) missions to FYR Macedonia in May and June 2003. Development of the FYR Macedonia's financial system shows the marks of the country's turbulent first decade of independence. The FSAP recommendations aimed at two levels. At the genera...

  7. Senegal : Country Financial Accountability Assessment

    OpenAIRE

    World Bank

    2003-01-01

    This Country Financial Accountability Assessment (CFAA) examines the financial management in both the public and private sectors, aimed as an evaluation, not an audit, and, identifies financial risks within current practices, and procedures in Senegal. It does not however, intend to suggest an accurate, final allocation of public resources, though it facilitates implementation of action pl...

  8. "Financial Bubbles" and Monetary Policy

    Science.gov (United States)

    Tikhonov, Yuriy A.; Pudovkina, Olga E.; Permjakova, Juliana V.

    2016-01-01

    The relevance of this research is caused by the need of strengthening a role of monetary regulators to prevent financial bubbles in the financial markets. The aim of the article is the analysis of a problem of crisis phenomena in the markets of financial assets owing to an inadequate growth of their cost, owing to subjective reasons. The leading…

  9. Financial globalization and crises: overview

    NARCIS (Netherlands)

    T. Beck; S. Claessens; S.L. Schmukler

    2013-01-01

    Financial globalization, the integration of countries with the global financial system, has increased substantially since the 1970s and particularly with more force since the 1990s. Financial globalization has shown to pose both benefits and risks to developed countries and developing countries alik

  10. Strategic Planning and Financial Management

    Science.gov (United States)

    Conneely, James F.

    2010-01-01

    Strong financial management is a strategy for strategic planning success in student affairs. It is crucial that student affairs professionals understand the necessity of linking their strategic planning with their financial management processes. An effective strategic planner needs strong financial management skills to implement the plan over…

  11. Farm and Ranch Financial Statements

    OpenAIRE

    Israelsen, Clark; Feuz, Dillon

    2014-01-01

    This fact sheet is a brief overview of the financial statements and budgeting tools that are likely a part of most farm financial record keeping systems. Links are provided for additional detail on any one financial report or topic. A brief description of a Balance Sheet, a Profit Loss Statement or Income Statement, Statement of Cash Flows and Enterprise Analysis is included.

  12. 32 CFR Appendix G to Part 275 - Releasing Information Obtained From Financial Institutions

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 2 2010-07-01 2010-07-01 false Releasing Information Obtained From Financial Institutions G Appendix G to Part 275 National Defense Department of Defense (Continued) OFFICE OF THE... FINANCIAL PRIVACY ACT OF 1978 Pt. 275, App. G Appendix G to Part 275—Releasing Information Obtained...

  13. 78 FR 76614 - Resolution of Systemically Important Financial Institutions: The Single Point of Entry Strategy

    Science.gov (United States)

    2013-12-18

    ... CORPORATION Resolution of Systemically Important Financial Institutions: The Single Point of Entry Strategy... established under Title II of that Act to allow for the orderly resolution of a systemically important financial institution. This notice describes in greater detail the Single Point of Entry...

  14. 78 FR 5870 - Community Development Financial Institutions Fund: Proposed Collection; Comment Request

    Science.gov (United States)

    2013-01-28

    ... Community Development Financial Institutions Fund: Proposed Collection; Comment Request ACTION: Notice and... Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the Community Development... Development Financial Institutions Fund, U.S. Department of the Treasury, 1500 Pennsylvania Avenue...

  15. 77 FR 3019 - Self-Regulatory Organizations; Financial Industry Regulatory Authority, Inc.; Notice of...

    Science.gov (United States)

    2012-01-20

    ... CFR 240.19b-4. \\3\\ Securities Exchange Act Release No. 65877 (December 2, 2011), 76 FR 76777. \\4\\ See letter from Chris Killian, Managing Director, Securitization, Securities Industry and Financial...

  16. A financial network perspective of financial institutions' systemic risk contributions

    Science.gov (United States)

    Huang, Wei-Qiang; Zhuang, Xin-Tian; Yao, Shuang; Uryasev, Stan

    2016-08-01

    This study considers the effects of the financial institutions' local topology structure in the financial network on their systemic risk contribution using data from the Chinese stock market. We first measure the systemic risk contribution with the Conditional Value-at-Risk (CoVaR) which is estimated by applying dynamic conditional correlation multivariate GARCH model (DCC-MVGARCH). Financial networks are constructed from dynamic conditional correlations (DCC) with graph filtering method of minimum spanning trees (MSTs). Then we investigate dynamics of systemic risk contributions of financial institution. Also we study dynamics of financial institution's local topology structure in the financial network. Finally, we analyze the quantitative relationships between the local topology structure and systemic risk contribution with panel data regression analysis. We find that financial institutions with greater node strength, larger node betweenness centrality, larger node closeness centrality and larger node clustering coefficient tend to be associated with larger systemic risk contributions.

  17. 76 FR 23859 - Financial Management Service Proposed Collection of Information; Financial Institution Agreement...

    Science.gov (United States)

    2011-04-28

    ... Fiscal Service Financial Management Service Proposed Collection of Information; Financial Institution... the Financial Institution Agreement and Application AGENCY: Financial Management Service, Fiscal Service, Treasury. ACTION: Notice and request for comments. SUMMARY: The Financial Management Service,...

  18. THE ROLE OF FINANCIAL EDUCATION IN DEVELOPING THE FINANCIAL SERVICES MARKET

    OpenAIRE

    Ivanka Daneva

    2015-01-01

    Considering the current complexity of financial markets and of financial instruments and services, financial education is part of population’s financial literacy and it ranks as paramount factor in the complex for the financial markets development.

  19. 78 FR 54949 - Major Project Financial Plan Guidance

    Science.gov (United States)

    2013-09-06

    ... by the Moving Ahead for Progress in the 21st Century Act (MAP-21) and adopts a recommendation from a... Risk Management Approach, but Needs to Improve Its Oversight of Project Costs.'' DATES: Comments must... TRANSPORTATION Federal Highway Administration Major Project Financial Plan Guidance AGENCY: Federal...

  20. Undocumented College Students, Taxation, and Financial Aid: A Technical Note

    Science.gov (United States)

    Olivas, Michael A.

    2009-01-01

    A surprising amount of litigation and legislation has erupted over undocumented college students. Victims at the federal level are the DREAM Act and immigration reform. Financial aid raises technical issues for undocumented college applicants and for the citizen children of undocumented parents. Generally, the undocumented are ineligible for…

  1. Making Remittances Work : Balancing Financial Integrity and Inclusion

    OpenAIRE

    Todoroki, Emiko; Noor, Wameek; Celik, Kuntay; Kulathunga, Anoma

    2014-01-01

    The September 11, 2001, terrorist attacks on the United States exposed the use of remittance channels for financing terrorism. Acting on this, the international community, through the financial action task force (FATF), issued first international standard to require the licensing or registration of money transfer businesses (MTBs) and to make them subject to anti-money laundering and comba...

  2. 17 CFR 229.1010 - (Item 1010) Financial statements.

    Science.gov (United States)

    2010-04-01

    ... ENERGY POLICY AND CONSERVATION ACT OF 1975-REGULATION S-K Mergers and Acquisitions (Regulation M-A) § 229... information: (1) Audited financial statements for the two fiscal years required to be filed with the company's... share data, statements of cash flows, and comprehensive income required to be included in the...

  3. DIAGNOSIS OF FINANCIAL EQUILIBRIUM

    Directory of Open Access Journals (Sweden)

    SUCIU GHEORGHE

    2013-04-01

    Full Text Available The analysis based on the balance sheet tries to identify the state of equilibrium (disequilibrium that exists in a company. The easiest way to determine the state of equilibrium is by looking at the balance sheet and at the information it offers. Because in the balance sheet there are elements that do not reflect their real value, the one established on the market, they must be readjusted, and those elements which are not related to the ordinary operating activities must be eliminated. The diagnosis of financial equilibrium takes into account 2 components: financing sources (ownership equity, loaned, temporarily attracted. An efficient financial equilibrium must respect 2 fundamental requirements: permanent sources represented by ownership equity and loans for more than 1 year should finance permanent needs, and temporary resources should finance the operating cycle.

  4. Trusts and Financialization

    DEFF Research Database (Denmark)

    Harrington, Brooke

    2016-01-01

    This article identifies trusts as a legal structure associated with the global spread of financialization. Although trusts originated in Medieval England, they have acquired a new significance in contemporary finance by virtue of their advantages in terms of 10 profit maximization and capital...... mobility. As a result, trusts have become common in contemporary structured finance for corporations, in addition to their traditional functions as estate planning and asset protection vehicles for high-net-worth individuals. This article specifies three ways in which the trust structure has facilitated...... the global spread of financialization: by privileging the rentier–investor within the 15 world economy; by perpetuating a distinctively Anglo-American approach to finance internationally; and by increasing the autonomy of finance vis-a-vis the nation-state. This study shares the primarily descriptive...

  5. 77 FR 16894 - Financial Research Advisory Committee

    Science.gov (United States)

    2012-03-22

    ... recognized experts in the fields of economics, financial institutions and markets, statistical analysis, financial markets analysis, econometrics, applied sciences, risk management, data, information standards... Financial Research Advisory Committee AGENCY: Office of Financial Research, Treasury. ACTION: Notice...

  6. Basic Financial Accounting

    DEFF Research Database (Denmark)

    Wiborg, Karsten

    This textbook on Basic Financial Accounting is targeted students in the economics studies at universities and business colleges having an introductory subject in the external dimension of the company's economic reporting, including bookkeeping, etc. The book includes the following subjects......: business entities, the transformation process, types of businesses, stakeholders, legislation, the annual report, the VAT system, double-entry bookkeeping, inventories, and year-end cast flow analysis....

  7. Communication impacting financial markets

    Science.gov (United States)

    Vitting Andersen, Jørgen; Vrontos, Ioannis; Dellaportas, Petros; Galam, Serge

    2014-10-01

    Since the attribution of the Nobel prize in 2002 to Kahneman for prospect theory, behavioral finance has become an increasingly important subfield of finance. However the main parts of behavioral finance, prospect theory included, understand financial markets through individual investment behavior. Behavioral finance thereby ignores any interaction between participants. We introduce a socio-financial model (Vitting Andersen J. and Nowak A., An Introduction to Socio-Finance (Springer, Berlin) 2013) that studies the impact of communication on the pricing in financial markets. Considering the simplest possible case where each market participant has either a positive (bullish) or negative (bearish) sentiment with respect to the market, we model the evolution of the sentiment in the population due to communication in subgroups of different sizes. Nonlinear feedback effects between the market performance and changes in sentiments are taken into account by assuming that the market performance is dependent on changes in sentiments (e.g., a large sudden positive change in bullishness would lead to more buying). The market performance in turn has an impact on the sentiment through the transition probabilities to change an opinion in a group of a given size. The idea is that if for example the market has observed a recent downturn, it will be easier for even a bearish minority to convince a bullish majority to change opinion compared to the case where the meeting takes place in a bullish upturn of the market. Within the framework of our proposed model, financial markets stylized facts such as volatility clustering and extreme events may be perceived as arising due to abrupt sentiment changes via ongoing communication of the market participants. The model introduces a new volatility measure which is apt of capturing volatility clustering and from maximum-likelihood analysis we are able to apply the model to real data and give additional long term insight into where a market is

  8. Financial Sector Assessment : Moldova

    OpenAIRE

    World Bank

    2008-01-01

    The Financial Sector Assessment Program (FSAP) team produced an Aide Memoire and the following three detailed reports that were reviewed by and delivered to the authorities: 1) technical notes; 2) assessment of compliance with standards and codes; and 3) detailed bank-by-bank stress tests. The Anti-Money Laundering and Combating the Financing of Terrorism (AML/CFT) section of the report was ...

  9. ENVIRONMENTAL FINANCIAL ACCOUNTING

    OpenAIRE

    Mihai, Oana; Florentina MOISESCU

    2006-01-01

    From a company’s perspective, there seem to be two underlying forces driving company interest in various kinds of environmental performance data that might be considered varieties of accounting. The first is a growing demand from company stakeholders, based on an increased interest in environmental issues. Interested stakeholders are not only the consumers, but also industrial customers, financial institutions and others. For this reason, more and more companies are producing environmental re...

  10. Financial Risk Management Accounting

    OpenAIRE

    Tetyana Kaminska; Olena Kolesnikova

    2014-01-01

    Active market economy involves various risks for market players. A particular place due to the specifics and significance within the risk classification system belongs to financial risks. In legislative instruments the issue of risks is considered superficially. Accounting Regulation does not contain any provisions on risks accounting and those of their consequences, as well as any clarification on providing relevant information to managers at different levels and other stakeholders. However,...

  11. Volatility and Financial Intermediation

    OpenAIRE

    Joshua Aizenman; Andrew Powell

    1997-01-01

    Following the Tequila period, its after-effects in Latin America and recent events in South East Asia, the effect of volatility on emerging market economies has become an important topic of research with the domestic financial intermediation process being advanced as one of the most important transmission mechanisms. At the same time there has been continued interest in issues related to imperfect information and rationing in credit markets. In this paper, we consider an economy where risk ne...

  12. Fibrations of financial events

    CERN Document Server

    Carf\\i, David

    2011-01-01

    In this paper we shall prove that the plane of financial events, introduced and applied to financial problems by the author himself (see [2], [3] and [4]) can be considered as a fibration in two different ways. The first one, the natural one, reveals itself to be isomorphic to the tangent- bundle of the real line, when the last one is considered as a differentiable manifold in the natural way; the second one is a fibration induced by the status of compound interest capitalization at a given rate i in the interval ] - 1, \\rightarrow [. Moreover, in the paper we define on the first fibration an affine connection, also in this case induced by the status of compound interest at a given rate i. The final goal of this paper is the awareness that all the effects determined by the status of compound interest are nothing but the consequences of the fact that the space of financial events is a fibration endowed with a particular affine connection, so they are consequences of purely geometric properties, at last, depend...

  13. EDF - Quarterly Financial Information

    International Nuclear Information System (INIS)

    EDF's sales in the first quarter of 2014 were euro 21.2 billion, down 3.9% from the first quarter of 2013. At constant scope and exchange rates, sales were down 4.2% due to mild weather conditions, which impacted sales of electricity in France, gas sales abroad and trading activities in Europe. UK sales were nonetheless sustained by B2B sales due to higher realised wholesale market prices. In Italy, sales growth was driven by an increase in electricity volumes sold. The first quarter of 2014 also saw the strengthening of the Group's financial structure with the second phase of its multi-annual hybrid funding programme (nearly euro 4 billion equivalent) as well as the issue of two 100-year bonds in dollars and sterling aimed at significantly lengthening average debt maturity. 2014 outlook and 2014-2018 vision: - EDF Group has confirmed its financial objectives for 2014; - Group EBITDA excluding Edison: organic growth of at least 3%; - Edison EBITDA: recurring EBITDA target of euro 1 billion and at least euro 600 million in 2014 before effects of gas contract re-negotiations; - Net financial debt / EBITDA: between 2x and 2.5x; - Pay-out ratio of net income excluding non-recurring items post-hybrid: 55% to 65%. The Group has reaffirmed its goal of achieving positive cash flow after dividends, excluding Linky, in 2018

  14. Preventing Financial Risks

    Institute of Scientific and Technical Information of China (English)

    2012-01-01

    International crisis The global financial crisis can be divided into several stages:From August 2008 to the bankruptcy of Lehman Brothers in September 2008 was the U.S.sub-prime mortgage crisis;after September 2008 it became the intemational financial crisis;and as of October 2009 when Greek sovereign debt crisis broke out,the crisis became a sovereign debt crisis.The question is:Is the European currency crisis now in a new stage? And what comes next?We think the present U.S.and European sovereign debt crisis is the aftershock of the U.S.sub-prime crisis,and also the pre-shock that will bring future international financial market more turmoil and push the world economy into another recession.Recently Standard & Poor's placed the European Union on its watch list,and some countries are preparing for the EU to balkanize,so we must be prepared for this crisis.As for the euro crisis,I think we need to decide whether to come to the rescue or not.In rescuing the EU,there are three methods:The European Central Bank issues banknotes to rescue the euro;the euro zone issues euro bonds;or it creates a Europe rescue fund.However,these methods are all difficult to carry out and may trigger inflation.

  15. Financial aspects of decommissioning

    International Nuclear Information System (INIS)

    European Commission adopted recently two proposals of Directives designed to pave the way for a Community approach to the safety of nuclear power plants and the processing of radioactive waste. Nuclear safety cannot be guaranteed without making available adequate financial resources. With regard, in particular, to the decommissioning of nuclear facilities, the Directive defines the Community rules for the establishment, management and use of decommissioning funds allocated to a body with legal personality separate from that of the nuclear operator. In order to comply with the acquis communautaire, Romanian Government issued the Emergency Ordinance no. 11/2003 which set up the National Agency for Radioactive Waste (ANDRAD) and soon will be established the financial mechanism for raising the necessary funds. Societatea Nationala 'Nuclearelectrica' S.A. operates, through one of its branches, Cernavoda NPP Unit 1 and has to prepare its decommissioning strategy and to analyze the options to assure the financing for covering the future costs. The purpose of this paper is to clarify the financial systems' mechanisms to the satisfaction of the nuclear operator obligations, according to the disbursement schedule foreseen by decommissioning projects . The availability of cash to pay for all the decommissioning expenditure must be foreseen by setting up assets and establishing a suitable financing plan. The different practices of assets management shall be presented in this paper on the basis of the international experience. Some calculation samples shall be given as an illustration. (author)

  16. College Students and Financial Distress: Exploring Debt, Financial Satisfaction, and Financial Anxiety

    Science.gov (United States)

    Archuleta, Kristy L.; Dale, Anita; Spann, Scott M.

    2013-01-01

    The impact of financial concerns on overall mental health has become a popular topic among researchers and practitioners. In this exploratory study, possible associations of financial anxiety were explored using a sample of 180 college students who sought services at a university peer financial counseling center in a Midwestern state. Of…

  17. 2013 Occupant Protection Risk Standing Review Panel Status Review Comments to the Human Research Program, Chief Scientist

    Science.gov (United States)

    Steinberg, Susan

    2014-01-01

    On December 17, 2013, the OP Risk SRP, participants from the JSC, HQ, and NRESS participated in a WebEx/teleconference. The purpose of the call was to allow the SRP members to: 1. Receive an update by the Human Research Program (HRP) Chief Scientist or Deputy Chief Scientist on the status of NASA's current and future exploration plans and the impact these will have on the HRP. 2. Receive an update on any changes within the HRP since the 2012 SRP meeting. 3. Receive an update by the Element or Project Scientist(s) on progress since the 2012 SRP meeting. 4. Participate in a discussion with the HRP Chief Scientist, Deputy Chief Scientist, and the Element regarding possible topics to be addressed at the next SRP meeting.

  18. 2013 Pharmacology Risk SRP Status Review Comments to Chief Scientist. The Risk of Clinically Relevant Unpredicted Effects of Medication

    Science.gov (United States)

    2014-01-01

    On December 5, 2013, the Pharmacology Risk SRP, participants from the JSC, HQ, the NSBRI, and NRESS participated in a WebEx/teleconference. The purpose of the call (as stated in the Statement of Task) was to allow the SRP members to: 1. Receive an update by the HRP Chief Scientist or Deputy Chief Scientist on the status of NASA's current and future exploration plans and the impact these will have on the HRP. 2. Receive an update on any changes within the HRP since the 2012 SRP meeting. 3. Receive an update by the Element or Project Scientist(s) on progress since the 2012 SRP meeting. 4. Participate in a discussion with the HRP Chief Scientist, Deputy Chief Scientist, and the Element regarding possible topics to be addressed at the next SRP meeting.

  19. Experience counts: The chief justice, management tenure, and strategic behavior on the U.S. Supreme Court

    Directory of Open Access Journals (Sweden)

    Joseph Daniel Ura

    2016-04-01

    Full Text Available We develop and test a theoretical account of the effect of management tenure on the strategic behavior of the chief justice of the United States. Substantial evidence from literatures on learning models and public management indicate that tenure (length of service is positively related to management performance in public organizations. This suggests that the chief justice’s tenure in office should be positively related to efficiency in the use of the chief justice’s formal powers. We assess this hypothesis by replicating and extending Johnson et al.’s study of chief justice Burger’s conference voting behavior. The data support our management tenure hypothesis, showing that Burger used greater discretion in reserving his conference vote over time as he became more adept at discriminating between circumstances when the tactic was strategically valuable and when it was not.

  20. MODERN FEATURES OF FINANCIAL GLOBALIZATION

    Directory of Open Access Journals (Sweden)

    VALENTINA FETINIUC

    2013-10-01

    Full Text Available Nowadays, financial globalization as latest stage of financial internationalization process becomes to be the most discussed subject by economic scientists. It has many forms of manifestation and directions of development. One of the main features of financial globalization is increasing the role of the financial sector, linked with the expansion of the scope and complexity of foreign economic relations. The financial system has increasingly become a means of redistribution of financial resources in accordance with the needs and possibilities of development of production not only at national but also at the global level. In this work are presented modern views on financial globalization under aspect of concepts, trends, effects and perspectives.

  1. Financial Stress, Financial Literacy, Counselling and the Risk of Homelessness

    Directory of Open Access Journals (Sweden)

    Adam Steen

    2013-09-01

    Full Text Available Poor financial literacy may lead to poor life choices. These life choices can create or contribute to financial stress with adverse consequences - not the least of which may be homelessness. These issues are relatively well understood, but there is limited research on the link between financial stress, financial literacy and counselling, and homelessness. Specifically, there has been little research on how improved financial literacy and appropriate financial counselling might help to prevent homelessness. This paper synthesises existing literature on this topic and considers these issues using the ABCX family stress model of Hill (1958 using data from an Australian program aimed at alleviating family homelessness, the Home Advice Program. We provide evidence that suggests that case management and support which incorporates financial counselling and financial literacy can assist in moderating the impact of financial stress and help those at risk of homelessness. The findings have implications for public policy in the areas of financial education, consumer finance, and social services provision.

  2. 78 FR 8552 - Implementation of the Privacy Act of 1974, as Amended; Republication to Delete and Update Privacy...

    Science.gov (United States)

    2013-02-06

    ... Automated Paperless Office Tracking System (Previously HUD/FHEO-06) 9. ODEEO/U.01 Equal Employment... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF HOUSING AND... Update Privacy Act System of Records Notifications AGENCY: Office of the Chief Information Officer,...

  3. Financial audit: DOE Uranium Enrichment Activity financial statements - September 30, 1984

    International Nuclear Information System (INIS)

    In GAO's opinion the Department of Energy did not comply with the terms and provisions of laws and regulations for the financial transactions tested. Specifically, DOE did not comply with the Atomic Energy Act of 1954, as amended, requiring the Uranium Enrichment Activity to recover the cost of its operations when setting prices to be charged to its customers. Also, DOE's actions concerning its new utility services contract were not in compliance with applicable statutory principles. UEA did not amend its pricing criteria as required by the Atomic Energy Act, as amended. Consequently UEA did not comply with the 45-day notification to the appropriate congressional oversight committees as also required by the act

  4. Network versus portfolio structure in financial systems

    Science.gov (United States)

    Kobayashi, Teruyoshi

    2013-10-01

    The question of how to stabilize financial systems has attracted considerable attention since the global financial crisis of 2007-2009. Recently, Beale et al. [Proc. Natl. Acad. Sci. USA 108, 12647 (2011)] demonstrated that higher portfolio diversity among banks would reduce systemic risk by decreasing the risk of simultaneous defaults at the expense of a higher likelihood of individual defaults. In practice, however, a bank default has an externality in that it undermines other banks’ balance sheets. This paper explores how each of these different sources of risk, simultaneity risk and externality, contributes to systemic risk. The results show that the allocation of external assets that minimizes systemic risk varies with the topology of the financial network as long as asset returns have negative correlations. In the model, a well-known centrality measure, PageRank, reflects an appropriately defined “infectiveness” of a bank. An important result is that the most infective bank needs not always to be the safest bank. Under certain circumstances, the most infective node should act as a firewall to prevent large-scale collective defaults. The introduction of a counteractive portfolio structure will significantly reduce systemic risk.

  5. Genesis nature of financial strategy

    Directory of Open Access Journals (Sweden)

    O.V. Pashchenko

    2015-03-01

    Full Text Available The article is devoted to the study of the origin and history of the interpretation of the genesis of «strategy», «financial strategy», its elements and composite types. Scientists studied different views on the concept of strategy. Several specific positions founders of different approaches to define the strategy of schools operating strategies involved in the formulation and implementation of the concept of «strategy». Evaluation of different schools of strategies that deepened understanding of the industry and its strategy in the early stages of formation. Based on the works of various scholars studied by the author actually proposed interpretation of the concept strategy. The general industry and functional strategies which include the following strategies: innovation, resource, financial, production, marketing and human resources. Allocated financial strategy and its significant impact on other strategies. Author developed financial sector strategy and financial strategy of competitive enterprise. The importance of financial strategies under conditions of companies and the industry as a whole, as well as components of development of financial strategy. Deals with the factors that must be considered in the development and implementation of financial strategies. The systems analysis strategies and the impact on financial results, the estimation of their attractiveness and risk. Considered classification on the basis of financial strategies and sectoral orientation of the financial sector strategy based on company size, its form and noted the importance of this trait in systematizing strategies. The expediency of the financial strategy. Defined competitive advantage and efficiency of business and industry through the implementation of various financial strategies.

  6. Financial Spillovers to Emerging Markets during the Global Financial Crisis

    OpenAIRE

    Nathaniel Frank; Heiko Hesse

    2009-01-01

    In this paper potential financial linkages between liquidity and bank solvency measures in advanced economies and emerging market (EM) bond and stock markets are analyzedduring the latest crisis. A multivariate GARCH model is estimated in order to gauge the extent of co-movements of these financial variables across markets. The findings indicate that the notion of possible de-coupling (in the financial markets) had been misplaced. While EM stock markets reached their peak in the last quarter ...

  7. Financial and Non Financial Determinants of Corporate Social Responsibility

    OpenAIRE

    Faris Nasif AL- Shubiri; Abedalfattah Zuhair Al-abedallat; Marwan Mohammad Abu Orabi

    2012-01-01

    Accounting, economic, social and political, and slack resources theories provide different perspectives to addressing corporate social responsibility in relation to disclosure, corporate financial performance e.t.c. This paper aims to identify the determinants financial and non financial of corporate social responsibility (CSR) in Jordan .The annual reports determine a sample of 60 industrial companies listed on the Amman Stock Exchange for a period from 2006 to 2010 in Jordan were used as a ...

  8. Financial intermediation and the post-crisis financial system

    OpenAIRE

    Hyun Song Shin

    2010-01-01

    Securitization was meant to disperse credit risk to those who were better able to bear it. In practice, securitization appears to have concentrated the risks in the financial intermediary sector itself. This paper outlines an accounting framework for the financial system for assessing the impact of securitization on financial stability. If securitization leads to the lengthening of intermediation chains, then risks becomes concentrated in the intermediary sector with damaging consequences for...

  9. Financial Statements in Providing Financial Security of Agricultural Enterprises

    OpenAIRE

    Olha Vdovenko

    2014-01-01

    In conditions of severe market competition and economic turmoil financial security of agricultural businesses largely depends on the effectiveness of management decisions, reporting being the information support to ensure such decision making. Thus, the practice of preparing accounting figures and their adjustment has a direct effect on agricultural businesses financial security. Having been generalized at the industry level, statistical and financial statements are used for the development o...

  10. Emphasizing the Role of Financial Audit by World Financial Crisis

    OpenAIRE

    Þugui Valentina

    2011-01-01

    It is appropriate that the role and scope of audit to be made and investigated in the general context of reform of financial market regulation. The audit, along with corporate oversight and governance, should contribute heavily to financial stability, because its role is to provide a guarantee as to the truthfulness of all corporate financial health. Auditors have been and will remain promoters of transparency, the reality of information, of ethics and of professionalism. It is therefore impo...

  11. Reconfiguring the Financial Markets

    Directory of Open Access Journals (Sweden)

    Ion Bucur

    2009-12-01

    Full Text Available The debut of the new millennium is marked by the increased economic and social imbalances. An important task of economic science is to identify the causes and factors that contributed to the radical transformation of the unfolding conditions of economic activity. The existence of different perspectives to approach the new realities may offer greater opportunities for decrypting the conditions that generated so far unknown developments, as well as for shaping solutions to promote new paths of progress and civilization. The defining with profound implications on the economy and society is represented by the globalization. From this perspective, we have analysed the new dimensions of capital accumulation and economic growth in the context of deregulation and liberalization of the international capital movements. In this context, we have noticed the increasing influence of the financial markets on the economy, the tendency to remove the finances from the real economy requirements, the growing role of external financing using more volatile capital goods, increased competition regarding the access to financing, the significant increase of power of the international capital markets whose characteristic is represented by the increased instability, the implications of the investors’ obsession with an excessive profitableness of their own funds and the expansion of using sophisticated financial products. Realities of today’s financial markets, which are the subject of numerous studies and analysis, have contributed to the association of the arguments that are contesting the thesis on the virtues of self-regulation markets and promoting a new paradigm, within which finances should subordinate the requirements of a balanced and sustained economic growth.

  12. Financial Literacy, Financial Education and Economic Outcomes. NBER Working Paper No. 18412

    Science.gov (United States)

    Hastings, Justine S.; Madrian, Brigitte C.; Skimmyhorn, William L.

    2012-01-01

    In this article we review the literature on financial literacy, financial education, and consumer financial outcomes. We consider how financial literacy is measured in the current literature, and examine how well the existing literature addresses whether financial education improves financial literacy or personal financial outcomes. We discuss the…

  13. Analyzing Chinese Financial Reporting

    Institute of Scientific and Technical Information of China (English)

    SABRINA; ZHANG

    2008-01-01

    If the world’s capital markets could use a harmonized accounting framework it would not be necessary for a comparison between two or more sets of accounting standards. However,there is much to do before this becomes reality.This article aims to pres- ent a general overview of China’s General Accepted Accounting Principles(GAAP), U.S.General Accepted Accounting Principles and International Financial Reporting Standards(IFRS),and to analyze the differ- ences among IFRS,U.S.GAAP and China GAAP using fixed assets as an example.

  14. Offshore Financial Centres

    DEFF Research Database (Denmark)

    Wigan, Duncan

    2014-01-01

    of ‘tax havens’. The chapter argues in consequence that policy success relies on an admixture of unilateral innovation and mutually reinforcing policy instruments. In the context of the global financial crisis and acute concerns regarding fiscal capacity US intervention has had a catalytic effect. EU......This chapter assesses the role of the EU in the regulation of tax evasion and tax avoidance. This role has historically been constrained by institutional limits on EU policy in the area of direct taxation and a severe collective action problem extenuated by an EU membership which includes a number...

  15. Offshoring and financial markets

    Directory of Open Access Journals (Sweden)

    Gianfranco Battisti

    2014-06-01

    Full Text Available The paper analyses the nature and extent of the offshore world, a grey area that is playing a major role in present-day economy. The main institutions moulding this peculiar environment are discussed: preferential tax regimes, tax havens and offshore financial centers. Their role in the globalised world is outlined after a scrutiny of the specialized literature, reports by non-governmental bodies and companies’ advertisings. Finally, we present a tentative reconstruction of its geographical organization, inclusive of cartographic representations of the main international networks.

  16. Use of financial information and the financial system

    CERN Document Server

    Jenssen, B W

    1999-01-01

    This paper gives an overview of the different clients of the financial system and how their demands for information may influence its development. As an operating unit and a 'prime user' of the financial system we should be in the driving seat to ensure the scarce resources are used and managed in the best possible way. This paper focuses on the importance of a correct use of the financial system, awareness of its functionalities and the importance of knowing potential deviations as soon as possible while one is still able to influence the final cost. It finishes by underscoring the importance of letting our requests be heard when the financial system is developed.

  17. Structure and Connectivity Analysis of Financial Complex System Based on G-Causality Network

    Science.gov (United States)

    Xu, Chuan-Ming; Yan, Yan; Zhu, Xiao-Wu; Li, Xiao-Teng; Chen, Xiao-Song

    2013-11-01

    The recent financial crisis highlights the inherent weaknesses of the financial market. To explore the mechanism that maintains the financial market as a system, we study the interactions of U.S. financial market from the network perspective. Applied with conditional Granger causality network analysis, network density, in-degree and out-degree rankings are important indicators to analyze the conditional causal relationships among financial agents, and further to assess the stability of U.S. financial systems. It is found that the topological structure of G-causality network in U.S. financial market changed in different stages over the last decade, especially during the recent global financial crisis. Network density of the G-causality model is much higher during the period of 2007-2009 crisis stage, and it reaches the peak value in 2008, the most turbulent time in the crisis. Ranked by in-degrees and out-degrees, insurance companies are listed in the top of 68 financial institutions during the crisis. They act as the hubs which are more easily influenced by other financial institutions and simultaneously influence others during the global financial disturbance.

  18. Succession planning: trends regarding the perspectives of Chief Executive Officers in US hospitals.

    Science.gov (United States)

    Collins, Sandra K; McKinnies, Richard C; Matthews, Eric; Collins, Kevin S

    2013-01-01

    A study was conducted to revisit the perceptions of chief executive officers in US hospitals regarding the origin of leadership and how they felt about internally developed successors versus externally recruited successors. Furthermore, the study sought to develop understanding of how this group of executives utilizes the succession planning process, what factors impact successor identification, what positions are applicable for succession planning activities, and who is ultimately held responsible for leadership continuity within the hospital industry. The results of this 2012 study were compared with a previous study conducted in 2007 to determine if the perceptions had changed over time.

  19. 'Serving Two Masters' and the Chief Audit Executive's Communication: Experimental Evidence About Internal Auditors’ Judgments

    OpenAIRE

    Hoos , Florian; Kochetova-Kozloski, Natalia; D'Arcy, Anne

    2013-01-01

    The position of an internal audit function as a “servant of two masters” (i.e. management and the audit committee) may lead to a conflict of priorities. In this setting, the tone at the top set by the Chief Audit Executive (CAE) plays a critical role in balancing the potentially competing preferences of management and the audit committee. We examine whether the emphasis in the CAE’s communication with internal auditors influences their judgments. We also test whether such influence is more pr...

  20. Succession planning: trends regarding the perspectives of Chief Executive Officers in US hospitals.

    Science.gov (United States)

    Collins, Sandra K; McKinnies, Richard C; Matthews, Eric; Collins, Kevin S

    2013-01-01

    A study was conducted to revisit the perceptions of chief executive officers in US hospitals regarding the origin of leadership and how they felt about internally developed successors versus externally recruited successors. Furthermore, the study sought to develop understanding of how this group of executives utilizes the succession planning process, what factors impact successor identification, what positions are applicable for succession planning activities, and who is ultimately held responsible for leadership continuity within the hospital industry. The results of this 2012 study were compared with a previous study conducted in 2007 to determine if the perceptions had changed over time. PMID:23903939