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Sample records for financial officers act

  1. Owen Barwell - Chief Financial Officer | NREL

    Science.gov (United States)

    Owen Barwell - Chief Financial Officer Owen Barwell - Chief Financial Officer A photo of Owen , analysis, and management. He previously served as the Acting Chief Financial Officer and Deputy Chief Financial Officer of the U.S. Department of Energy (DOE), where he was directly responsible for DOE's

  2. Compliance With the Federal Managers' Financial Integrity Act at the Defense Commercial Communications Office

    National Research Council Canada - National Science Library

    Ugone, Mary

    1993-01-01

    ...; Integrity Act of 1982 (FMFIA) at the Defense Commercial Communications Office (DECCO). The FMFIA requires each executive agency to periodically evaluate its system of internal controls and to report annually to the President and the Congress...

  3. 76 FR 53935 - Delegation Authority for the Office of the Chief Financial Officer

    Science.gov (United States)

    2011-08-30

    ... Office of the Chief Financial Officer AGENCY: Office of the Secretary, HUD. ACTION: Notice of delegation of authority. SUMMARY: In this notice, the Secretary of HUD, pursuant to the Chief Financial Officers Act of 1990 (CFO Act), which established the position of the Chief Financial Officer within HUD, is...

  4. Southwestern Federal Power System 1995 Financial Statement audit under the Chief Financial Officers Act (WR-FC-96-02)

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1996-02-22

    The Southwestern Federal Power System encompasses the operation of 24 hydroelectric power plants by the U.S. Army Corps of Engineers and the marketing of power and energy from those plants by the Southwestern Power Administration of the U.S. Department of Energy. To integrate the operation of these hydroelectric generating plants and to transmit power from the dams to its customers, Southwestern Power Administration (Southwestern) maintains 2,220 kilometers (1,380 miles) of high-voltage transmission lines, 24 substations, and 46 microwave and VHF radio sites. Southwestern`s headquarters are in Tulsa, Oklahoma; its dispatch center is in Springfield, Missouri; and its maintenance crews are based in Jonesboro, Arkansas, in Gore and Tupelo, Oklahoma, and in Springfield, Missouri. Three offices - Power Marketing and Delivery, Maintenance, and Administration and Rates - are responsible for meeting Southwestern`s mission. Twelve of the 24 generating plants are scheduled directly by Southwestern, and a total of 19 contribute to the interconnected system operations. Generation at the five remaining projects (Denison, Narrows, Sam Rayburn, Whitney, and Willis) is used to serve specific customer loads. At the end of fiscal year 1995, Southwestern marketed power and energy to 10 generation and transmission cooperatives, one distribution cooperative, three military installations, 44 municipal utilities, and three municipal utility joint-action agencies. One of the joint-action agencies has its own allocation of power from Southwestern; the other two serve 33 municipal utilities to whom Southwestern has allocated power. The total number of power allocation customers is 92. Additionally, excess energy is occasionally sold to non-allocation utilities.

  5. Financial Reporting for Other Defense Organizations at the Defense Agency Financial Services Accounting Office

    National Research Council Canada - National Science Library

    2001-01-01

    .... We performed the audit in response to the Chief Financial Officers Act of 1990, as amended by the Federal Financial Management Act of 1994, which requires DoD and other Government agencies to prepare...

  6. The influence of the hospital financial officer.

    Science.gov (United States)

    Moore, R W

    1991-01-01

    The power and influence of financial officers in large, independent hospitals was examined through their involvement in decisions. Chief financial officers (CFOs) find their role as members of the management team relatively ambiguous and probably underutilized.

  7. 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.

  8. 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.

  9. Financial Information Systems Officer | IDRC - International ...

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

    Job Summary The Financial Systems Information Officer provides end-user training in ... administration concepts such as sales tax implications, bookkeeping entries, etc. ... Oracle functionality to optimize corporate use of the financial system.

  10. Financial Management for Childcare Executive Officers.

    Science.gov (United States)

    Foster-Jorgensen, Karen; Harrington, Angela

    This handbook is designed to assist childcare executive officers (CEOs) in managing the finances of their programs. The guide is divided into five sections. Section 1, "Financial Entrepreneurship," advocates the adoption of an entrepreneurial spirit in directors and recommends: (1) becoming the Chief Executive Officer of the program; (2) actively…

  11. Office of the Chief Financial Officer Annual Report 2010

    Energy Technology Data Exchange (ETDEWEB)

    Fernandez, Jeffrey

    2010-12-20

    was a pivotal year for the Procurement and Property Department. A provision of the management contract that was signed fives years ago required us to achieve cost savings of $30M. I am proud to announce that this last fiscal year we reached that goal, in large part due to the implementation of eBuy, and the negotiation of strategic sourcing contracts. Our last wall-to-wall inventory exceeded all the Department of Energy's (DOE) national targets and DOE approved the LBNL property system unconditionally. Of the total inventory, 92.3% or 25,601 assets were accounted for using barcode scanning that made the inventory process much more efficient. The effective management of the American Recovery and Reinvestment Act (ARRA) funds was strengthened by the continued successful partnership that LBNL shares with our DOE Site Office. They provided authority, support and clarity to this very complex task. The Laboratory's ARRA Stimulus Committee played a critical role in assuring internal controls, compliance with DOE regulations and quality financial management. The LBNL Budget Officer led a DOE complex-wide effort to identify and share how various DOE facilities track and report ARRA-funded projects, share best practices, evaluate issues and discuss solutions. LBNL has been recognized as a leader in this process and will continue to share knowledge and best practices with other DOE laboratories. Continuous education of our staff as well as the greater Laboratory population was still a major focus of the OCFO. With the help of many OCFO senior managers and staff that acted as subject-matter experts, the Core Financial Management Program was completely re-engineered and resulted in a revised classroom and web-based curriculum that will be formally rolled out Lab-wide in early FY2011. The Office of Sponsored Projects and Industry Partnerships (OSPIP) led the effort to select and purchase four Click Commerce software modules for the LBNL electronic Scientific Research

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

    Science.gov (United States)

    2010-01-01

    ... officer and chief financial officer. 1710.17 Section 1710.17 Banks and Banking OFFICE OF FEDERAL HOUSING... Corporate Practices and Procedures § 1710.17 Certification of disclosures by chief executive officer and chief financial officer. The chief executive officer and the chief financial officer of an Enterprise...

  13. 7 CFR 2.28 - Chief Financial Officer.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 1 2010-01-01 2010-01-01 false Chief Financial Officer. 2.28 Section 2.28 Agriculture....28 Chief Financial Officer. (a) The Chief Financial Officer, under the supervision of the Secretary, is responsible for executing the duties enumerated for agency Chief Financial Officers in the Chief...

  14. 76 FR 53939 - Order of Succession for the Office of the Chief Financial Officer

    Science.gov (United States)

    2011-08-30

    ... Office of the Chief Financial Officer AGENCY: Office of the Secretary, HUD. ACTION: Notice of Order of... Chief Financial Officer. This Order of Succession supersedes all prior Orders of Succession for the Office of the Chief Financial Officer. DATES: Effective Date: August 19, 2011. FOR FURTHER INFORMATION...

  15. The Chief Financial Officer and Government Relations.

    Science.gov (United States)

    Lasher, William F.; Grigsby, Gwen; Sullivan, Charlotte

    1999-01-01

    Examines the work of the college or university chief financial officer (CFO) in government relations, focusing on the CFO's responsibilities, methods of working with state legislatures, pitfalls in legislative relations, and special problems faced by institutions in capital cities. (Author/MSE)

  16. 7 CFR 2.75 - Deputy Chief Financial Officer.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 1 2010-01-01 2010-01-01 false Deputy Chief Financial Officer. 2.75 Section 2.75... AND GENERAL OFFICERS OF THE DEPARTMENT Delegations of Authority by the Chief Financial Officer § 2.75 Deputy Chief Financial Officer. Pursuant to § 2.28, the following delegation of authority is made by the...

  17. 77 FR 61468 - Delegation by the Chief Financial Officer to the Comptroller of Certain Authorities Under the CFO...

    Science.gov (United States)

    2012-10-09

    ... DEPARTMENT OF STATE [Delegation of Authority No. 345] Delegation by the Chief Financial Officer to... the Chief Financial Officer Act, 31 U.S.C. 901 et seq., and by the designation from the President... time. Notwithstanding this delegation of authority, the Chief Financial Officer may at any time...

  18. 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.

  19. 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.

  20. 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

  1. 77 FR 19666 - Office of Financial Resources; Statement of Organization, Functions, and Delegations of Authority

    Science.gov (United States)

    2012-04-02

    ... Departmental Chief Financial Officer (CFO), Chief Acquisition Officer (CAO) and Performance Improvement Officer... their policy role in resource allocation and decisions affecting financial, grants and procurement... DEPARTMENT OF HEALTH AND HUMAN SERVICES Office of the Secretary Office of Financial Resources...

  2. 10 CFR 1.31 - Office of the Chief Financial Officer.

    Science.gov (United States)

    2010-01-01

    ... management policy including accounting principles and standards for the agency and provides policy guidance... accounting and financial management system, including an accounting system, and financial reporting and... 10 Energy 1 2010-01-01 2010-01-01 false Office of the Chief Financial Officer. 1.31 Section 1.31...

  3. A Self-Instructional Course in Student Financial Aid Administration. Module 4: The Roles and Responsibilities of the Financial Aid Office. Second Edition.

    Science.gov (United States)

    Washington Consulting Group, Inc., Washington, DC.

    The fourth module in a self-instructional course for student financial aid administrator neophytes provides an introduction to the management of federal financial aid programs authorized by the Higher Education Act Title IV with an emphasis on the role of the financial aid office. Areas covered in Module 4 include how to recognize the basic areas…

  4. 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...

  5. The changing role of the hospital chief financial officer.

    Science.gov (United States)

    Freitag, T R; Freitag, W

    1980-01-01

    Things are changing. That statement is obviously true of things political, economic and scientific. Not surprisingly, therefore, the statement applies to the activities, responsibilities, qualifications and, ultimately, status of the hospital chief financial officer (CFO).

  6. 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.

  7. Financial Management in the Strategic Systems Project Office.

    Science.gov (United States)

    SSPO, the largest program office in the Navy and in existence for over 20 years, has perfected time tested financial management procedures which may...serve as a model for the student of program management. This report presents an overview of the SSPO financial management concepts and general

  8. Office of the Chief Financial Officer 2014 Annual Report

    OpenAIRE

    Williams, Kim

    2015-01-01

    From a financial perspective, FY2014 was a year of notable challenges and accomplishments for Lawrence Berkeley National Laboratory. The year began with an unprecedented concurrent federal government shutdown and debt ceiling crisis that threatened to suspend the Lab's operations. Working collaboratively with the Lab's research and operations units and DOE, the Lab was able to continue executing its mission during the shutdown, which was resolved by Congress on October 16, 2013. The year ende...

  9. 29 CFR 20.62 - Responsibilities of the Chief Financial Officer.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Responsibilities of the Chief Financial Officer. 20.62... Administrative Costs § 20.62 Responsibilities of the Chief Financial Officer. The Chief Financial Officer, or his... instructions, which he or she may deem appropriate. The Chief Financial Officer shall also take such...

  10. 29 CFR 20.90 - Responsibilities of the Chief Financial Officer.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Responsibilities of the Chief Financial Officer. 20.90... Responsibilities of the Chief Financial Officer. The Chief Financial Officer, or his or her designee, shall provide... appropriate. The Chief Financial Officer shall also take such administrative steps as may be appropriate to...

  11. 29 CFR 20.37 - Responsibilities of the Chief Financial Officer.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Responsibilities of the Chief Financial Officer. 20.37....37 Responsibilities of the Chief Financial Officer. The Chief Financial Officer, or his or her..., which he or she may deem appropriate. The Chief Financial Officer shall also take such administrative...

  12. 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

    Directory of Open Access Journals (Sweden)

    Mulia Saputra

    2016-06-01

    Full Text Available 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 Internal Supervisory Apparatus (APIP on BPKP Representative in Aceh province. Data analysis was performed using SPSS (Statistical Package for Social Science. The results showed that the financial management knowledge, competence and supervision of the actions of Government Internal Supervisory Apparatus take effect simultaneously and partially on the quality of evaluations Accountability Report Government Performance.

  13. DATA Act File C Award Financial - Social Security

    Data.gov (United States)

    Social Security Administration — The DATA Act Information Model Schema Reporting Submission Specification File C. File C includes the agency award information from the financial accounting system at...

  14. 48 CFR 1552.242-72 - Financial administrative contracting officer.

    Science.gov (United States)

    2010-10-01

    ... Administrative Contracting Officer (FACO) is responsible for performing certain post-award functions related to the financial aspects of this contract when the EPA is the cognizant federal agency. These functions...) Negotiate advance agreements applicable to treatment of costs and to Independent Research & Development/Bid...

  15. 10 CFR 605.5 - The Office of Energy Research Financial Assistance Program.

    Science.gov (United States)

    2010-01-01

    ... 10 Energy 4 2010-01-01 2010-01-01 false The Office of Energy Research Financial Assistance Program. 605.5 Section 605.5 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS THE OFFICE OF ENERGY RESEARCH FINANCIAL ASSISTANCE PROGRAM § 605.5 The Office of Energy Research Financial Assistance Program. (a) DOE may issue, under the Office o...

  16. 12 CFR 509.101 - Appointment of Office of Financial Institution Adjudication.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Appointment of Office of Financial Institution... Office of Financial Institution Adjudication. Unless otherwise directed by the Office, all hearings under... direction of the Office of Financial Institution Adjudication, 1700 G Street NW., Washington, DC 20552. ...

  17. 76 FR 45336 - Departmental Offices; Privacy Act of 1974, as Amended; Systems of Records

    Science.gov (United States)

    2011-07-28

    ... Inspector General.'' * * * * * Purpose(s): Description of change: The period ``.'' at the end of the... 510, Washington, DC 20220. For records provided by the general public concerning financial instrument... Records AGENCY: Office of Inspector General, Treasury. ACTION: Notice of Alteration to a Privacy Act...

  18. 29 CFR 20.10 - Responsibilities of the Chief Financial Officer.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Responsibilities of the Chief Financial Officer. 20.10... to Credit Reporting Agencies § 20.10 Responsibilities of the Chief Financial Officer. The Chief... guidelines and instructions, which he or she may deem appropriate. The Chief Financial Officer shall also...

  19. 49 CFR 800.28 - Delegation to the Chief Financial Officer.

    Science.gov (United States)

    2010-10-01

    ... 49 Transportation 7 2010-10-01 2010-10-01 false Delegation to the Chief Financial Officer. 800.28... Authority to Staff Members § 800.28 Delegation to the Chief Financial Officer. The Board delegates to the Chief Financial Officer the authority to settle claims for money damages of $2,500 or less against the...

  20. 75 FR 1001 - U.S. Chief Financial Officer Council; Grants Policy Committee (GPC)

    Science.gov (United States)

    2010-01-07

    ... NATIONAL SCIENCE FOUNDATION U.S. Chief Financial Officer Council; Grants Policy Committee (GPC... committee of the U.S. Chief Financial Officers (CFO) Council. The Office of Management and Budget (OMB... Government. The GPC is charged with improving the management of federal financial assistance government-wide...

  1. 16 CFR 1000.19 - Office of Financial Management, Planning and Evaluation.

    Science.gov (United States)

    2010-01-01

    ... 16 Commercial Practices 2 2010-01-01 2010-01-01 false Office of Financial Management, Planning and... COMMISSION ORGANIZATION AND FUNCTIONS § 1000.19 Office of Financial Management, Planning and Evaluation. The Office of Financial Management, Planning and Evaluation is responsible for developing the Commission's...

  2. Budget Cuts: Financial Aid Offices Face Budget Cuts and Increasing Workload. Quick Scan Survey Results

    Science.gov (United States)

    National Association of Student Financial Aid Administrators (NJ1), 2010

    2010-01-01

    The majority of college financial aid offices have seen cuts to their operating budgets this year compared to the 2007-08 academic year when the recession began, according to the National Association of Student Financial Aid Administrator's latest QuickScan Survey. Sixty-two percent of financial aid offices reported operating budget cuts this year…

  3. The Impact of the Dodd-Frank Act on Financial Stability and Economic Growth

    Directory of Open Access Journals (Sweden)

    Martin Neil Baily

    2017-01-01

    Full Text Available This article assesses the benefits and costs of key provisions of the Dodd-Frank Act that strengthened regulation following the financial crisis. The provisions are placed into five groupings: clear wins, clear losses, costly tradeoffs, unfinished business, and too soon to tell. Clear wins include higher prudential standards, including for capital; the single-point-of-entry resolution authority; creation of the Consumer Financial Protection Bureau; and greater transparency and oversight of derivatives. Clear losses are restrictions on Federal Reserve emergency lending authority and forcing the Federal Deposit Insurance Corporation to obtain permission from Congress before providing temporary liquidity guarantees. Costly tradeoffs are the Volcker Rule and the Lincoln Amendment. Unfinished business includes regulatory consolidation and more independence for the Financial Stability Oversight Council and the Office of Financial Research. Too soon to tell are requirements and standards for leverage ratios, capital buffers, stress testing, and liquidity requirements.

  4. Design decisions in the front office - back office issue: A Study of Trade-offs in the Financial Services Sector

    OpenAIRE

    Zomerdijk, L.G.

    2005-01-01

    This dissertation presents the results of a research study that involved the development of a framework that provides insight in and so supports design decisions regarding front office and back office activities in service delivery processes. Building on the evidence from five case studies in the financial services sector, three design decisions have been elaborated. They are the definition of front office and back office activities, the decoupling decisions and organizational arrangements. T...

  5. 77 FR 31161 - Designation of Officers of the Millennium Challenge Corporation To Act as Chief Executive Officer...

    Science.gov (United States)

    2012-05-25

    ... of May 21, 2012 Designation of Officers of the Millennium Challenge Corporation To Act as Chief Executive Officer of the Millennium Challenge Corporation Memorandum for the Chief Executive Officer of the... following officers of the Millennium Challenge Corporation (MCC), in the order listed, shall act as and...

  6. 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 major...

  7. 12 CFR 263.54 - Delegation to the Office of Financial Institution Adjudication.

    Science.gov (United States)

    2010-01-01

    ... Uniform Rules § 263.54 Delegation to the Office of Financial Institution Adjudication. Unless otherwise... 12 Banks and Banking 3 2010-01-01 2010-01-01 false Delegation to the Office of Financial Institution Adjudication. 263.54 Section 263.54 Banks and Banking FEDERAL RESERVE SYSTEM (CONTINUED) BOARD OF...

  8. 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.

  9. Financial Accounting for the Defense Investigation Service

    National Research Council Canada - National Science Library

    1998-01-01

    The audit was performed in support of our audits of the FYs 1996 and 1997 DoD-wide financial statements required by the Chief Financial Officers Act of 1990, as amended by the Federal Financial Management Act of 1994...

  10. U.S. Government Financial Statements: FY 2000 Reporting Underscores the Need to Accelerate Federal Financial Management Reform

    National Research Council Canada - National Science Library

    Walker, David

    2001-01-01

    .... In passing the 1990 Chief Financial Officers (CFO) Act and other financial management reform legislation, such as the Government Management Reform Act and the Federal Financial Management Improvement Act (FFMIA...

  11. 75 FR 38608 - Departmental Offices: Privacy Act of 1974, as Amended

    Science.gov (United States)

    2010-07-02

    ... Justice (``DOJ'') and the Federal financial regulators who supervise and regulate financial institutions...: Theodore R. Kowalsky, Manager, Data & Information Technology, Office of Financial Agents, Department of the.... Additionally, the Bank of New York Mellon (``BNYM'') has been designated as another Financial Agent for the...

  12. Framework for Financial Ratio Analysis of Audited Federal Financial Reports

    National Research Council Canada - National Science Library

    Brady, Richard

    1999-01-01

    .... 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...

  13. Health care capital market and product market constraints and the role of the chief financial officer.

    Science.gov (United States)

    Wheeler, J R; Smith, D G

    2001-01-01

    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. The constraints imposed on health care systems by both capital and product markets has made the role of the CFO a challenge.

  14. Fundamental Dimensions of Financial Condition in the Federal Government

    National Research Council Canada - National Science Library

    Murphy, Mark

    2001-01-01

    .... The Chief Financial Officers (CFO) Act of 1990 and subsequent legislation significantly changed this pattern by requiring the 24 largest government agencies to reorganize their financial staffs and establish Chief Financial Officers...

  15. 75 FR 79440 - Financial Crimes Enforcement Network; Bank Secrecy Act Advisory Group; Solicitation of...

    Science.gov (United States)

    2010-12-20

    ... DEPARTMENT OF THE TREASURY Financial Crimes Enforcement Network; Bank Secrecy Act Advisory Group; Solicitation of Application for Membership AGENCY: Financial Crimes Enforcement Network, Department of the... financial institutions and trade groups for membership on the Bank Secrecy Act Advisory Group. New members...

  16. 17 CFR 240.12b-36 - Use of financial statements filed under other acts.

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Use of financial statements... statements filed under other acts. Where copies of certified financial statements filed under other acts... manually signed or manually signed copies of the certificate shall be filed with the financial statements...

  17. 75 FR 77044 - Financial Management Service; Privacy Act of 1974, as Amended; System of Records

    Science.gov (United States)

    2010-12-10

    ... DEPARTMENT OF THE TREASURY Financial Management Service; Privacy Act of 1974, as Amended; System of Records AGENCY: Financial Management Service, Treasury. ACTION: Withdrawal of a Privacy Act Notice... behalf of the Financial Management Service. DATES: December 10, 2010. FOR FURTHER INFORMATION CONTACT...

  18. 75 FR 75546 - Financial Management Service; Privacy Act of 1974, as Amended; System of Records

    Science.gov (United States)

    2010-12-03

    ... DEPARTMENT OF THE TREASURY Financial Management Service; Privacy Act of 1974, as Amended; System of Records AGENCY: Financial Management Service, Treasury. ACTION: Notice of proposed new system of records. SUMMARY: In accordance with the Privacy Act of 1974, as amended, the Financial Management Service...

  19. 76 FR 39978 - Departmental Offices; Privacy Act of 1974, as Amended

    Science.gov (United States)

    2011-07-07

    ... financial law, and, among other powers, will have authority to protect consumers from unfair, deceptive, and abusive practices when obtaining consumer financial products or services. The Act grants Treasury certain...

  20. An Introduction to Document Imaging in the Financial Aid Office.

    Science.gov (United States)

    Levy, Douglas A.

    2001-01-01

    First describes the components of a document imaging system in general and then addresses this technology specifically in relation to financial aid document management: its uses and benefits, considerations in choosing a document imaging system, and additional sources for information. (EV)

  1. 17 CFR 200.30-13 - Delegation of authority to Associate Executive Director of the Office of Financial Management.

    Science.gov (United States)

    2010-04-01

    ... Associate Executive Director of the Office of Financial Management. 200.30-13 Section 200.30-13 Commodity... authority to Associate Executive Director of the Office of Financial Management. Pursuant to the provisions... Financial Management, to be performed by him or her, or under his or her direction by such person or persons...

  2. 12 CFR 989.3 - Requirement to provide financial and other information to the Finance Board and the Office of...

    Science.gov (United States)

    2010-01-01

    ... information to the Finance Board and the Office of Finance. 989.3 Section 989.3 Banks and Banking FEDERAL HOUSING FINANCE BOARD OFFICE OF FINANCE FINANCIAL STATEMENTS OF THE BANKS § 989.3 Requirement to provide financial and other information to the Finance Board and the Office of Finance. In order to facilitate the...

  3. 76 FR 12745 - Privacy Act of 1974; Department of Homeland Security Office of Operations Coordination and...

    Science.gov (United States)

    2011-03-08

    ... 20528. For privacy issues please contact: Mary Ellen Callahan (703-235-0780), Chief Privacy Officer... DEPARTMENT OF HOMELAND SECURITY Office of the Secretary [Docket No. DHS-2010-0055] Privacy Act of... Operations Center Tracker and Senior Watch Officer Logs System of Records AGENCY: Privacy Office, DHS. ACTION...

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

    National Research Council Canada - National Science Library

    2001-01-01

    The Chief Financial Officers Act of 1990, as amended by the Federal Financial Management Act of 1994, requires DoD to submit to the Office of Management and Budget annual audited financial statements...

  5. The Price and Progress of Compliance with Federal Financial Management Reporting Requirements in Department of the Navy Property, Plant, and Equipment Nonfinancial Feeder Systems

    National Research Council Canada - National Science Library

    Burks, Michael

    2000-01-01

    .... The passage of the Chief Financial Officers Act of 1990 and subsequent fiscal reform legislation set forth a mandate for financial accountability through implementation of an integrated financial...

  6. Financial Reporting at the Washington Headquarters Services

    National Research Council Canada - National Science Library

    Lane, F

    2001-01-01

    .... We performed the audit in response to the Chief Financial Officers Act of 1990, as amended by the Federal Financial Management Act of 1994, which requires DoD and other Government agencies to prepare...

  7. 78 FR 48770 - Proposed Collection; Comment Request; Office of Financial Stability

    Science.gov (United States)

    2013-08-09

    ..., Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the Office of Financial Stability within the...: Private sector: Businesses or other for-profits. Estimated Number of Respondents: 51. Estimated Number of... Compensation Corporate Governance, provides guidance on the executive compensation and corporate governance...

  8. Leadership Styles of Chief Financial Officers in Higher Education in the Mid-Atlantic Region

    Science.gov (United States)

    Benson, Patricia

    2017-01-01

    The purpose of this research was to explore the factors that contribute to a chief financial officer's (CFO) success and demise within a higher education setting. Relatively little attention has been given to the study of leadership in educational institutions (Vroom, 1983). Leadership defines what the future should look like, aligns people with…

  9. The Leadership Orientations of Public College and University Chief Financial Officers: A Frame Analysis

    Science.gov (United States)

    Hannah, Charles Russell

    2013-01-01

    The role of the chief financial officer (CFO) is critical to the effective leadership of U.S. four-year public colleges and universities. Self-awareness and the capacity to view situations simultaneously in multiple ways and from different perspectives are essential elements of CFO effectiveness and success in the higher education environment. The…

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

    NARCIS (Netherlands)

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

    2017-01-01

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

  11. The Role of the Chief Financial Officer in Large Public Universities.

    Science.gov (United States)

    Jenkins, William A.

    1985-01-01

    The characteristics and qualifications of chief financial officers (CFOs) of large public universities, the internal organizational relationships of CFOs, and their responsibilities were studied in 1983. Findings of a similar 1973 study are also considered. A total of 135 usable questionnaire responses provided information on age; sex; length of…

  12. 75 FR 43502 - Office of Vocational and Adult Education; Overview Information; Financial Education for College...

    Science.gov (United States)

    2010-07-26

    ... DEPARTMENT OF EDUCATION Office of Vocational and Adult Education; Overview Information; Financial... continuous improvement. For this reason, the Secretary is establishing a competitive preference priority for...). Competitive Preference Priority: This priority is a competitive preference priority. Under 34 CFR 75.105(c)(2...

  13. Qualitative and Quantitative Management Tools Used by Financial Officers in Public Research Universities

    Science.gov (United States)

    Trexler, Grant Lewis

    2012-01-01

    This dissertation set out to identify effective qualitative and quantitative management tools used by financial officers (CFOs) in carrying out their management functions of planning, decision making, organizing, staffing, communicating, motivating, leading and controlling at a public research university. In addition, impediments to the use of…

  14. Communications officers and the C-suite: a study of Financial Times Global 500 companies

    NARCIS (Netherlands)

    Verhoeven, P.

    2014-01-01

    A content analysis of the websites or annual reports of the 2012 Financial Times Global 500 companies was performed to examine the position of communications officers (COs) on their executive boards. Almost one quarter of the companies examined had a CO on the executive board. Their distribution

  15. 75 FR 74146 - Office of Financial Research; Statement on Legal Entity Identification for Financial Contracts

    Science.gov (United States)

    2010-11-30

    ... information regarding this Statement contact the Office of Domestic Finance, Treasury, at (202) 622-1766. All... relationship to other entities. Identification of the legal entity is a fundamental ingredient in creating a... reassigned; (3) Persist over the life of an entity regardless of corporate actions or other business or...

  16. 48 CFR 301.106 - Office of Management and Budget approval under the Paperwork Reduction Act.

    Science.gov (United States)

    2010-10-01

    ... Issuance 301.106 Office of Management and Budget approval under the Paperwork Reduction Act. (a) The... approval from the Office of Management and Budget (OMB) before collecting the same information from 10 or... 48 Federal Acquisition Regulations System 4 2010-10-01 2010-10-01 false Office of Management and...

  17. 76 FR 32332 - Office of Thrift Supervision Integration; Dodd-Frank Act Implementation; Correction

    Science.gov (United States)

    2011-06-06

    ... DEPARTMENT OF THE TREASURY Office of the Comptroller of the Currency 12 CFR Parts 4, 5, 7, 8, 28... Act Implementation; Correction AGENCY: Office of the Comptroller of the Currency, Treasury. ACTION: Notice of proposed rulemaking; correction. SUMMARY: The Office of the Comptroller of the Currency (OCC...

  18. 76 FR 12609 - Privacy Act of 1974: Implementation of Exemptions; Department of Homeland Security Office of...

    Science.gov (United States)

    2011-03-08

    ... 20528. For privacy issues please contact: Mary Ellen Callahan (703-235-0780), Chief Privacy Officer... Secretary 6 CFR Part 5 [Docket No. DHS-2010-0051] Privacy Act of 1974: Implementation of Exemptions... Center Tracker and Senior Watch Officer Logs System of Records AGENCY: Privacy Office, DHS. ACTION...

  19. Chief Executive Officer and Chief Financial Officer compensation relationship to company performance in state-owned entities

    Directory of Open Access Journals (Sweden)

    Mark H.R. Bussin

    2017-10-01

    Full Text Available Background: Optimal contracting continues to dominate boardroom and dinner discussions worldwide in light of the 2008 global financial crisis and especially in South Africa, due to the growing income gap. Increased scrutiny is being placed on South African state-owned entities (SOEs, as a result of the seemingly poor performance of SOEs. Some of the SOEs are reported to have received financial bailouts from taxpayers’ money, while executives are raking in millions of rands in remuneration, provoking some concerns on the alignment of executive pay to company performance in SOEs. Aim: The study will assist remuneration committees and policymakers in the structuring of executive pay in SOEs to ensure alignment to company performance. Setting: The study sought to assess, based on empirical evidence, if there is a positive relationship between Chief Executive Officer (CEO and Chief Financial Officer (CFO remuneration and company performance in South African SOEs in the period between 2010 and 2014. All 21 Schedule 2 SOEs were included in the study. Methods: The research was a quantitative archival research methodology. Correlation and multiple regression analysis were the main statistical techniques used in this study. Results: Contrary to popular media, a positive relationship between CEO and CFO remuneration (fixed pay and short-term incentives and company performance in SOEs was observed. Company size appears to be the key determiner of fixed pay in SOEs. The positive relationship was mainly noted on absolute profitability measurements like EBITDA (earnings before interest and tax and depreciation and amortisation and net profit. Conclusion: SOE remuneration committees and policymakers should maintain the positive relationship; however, more emphasis should be placed on financial efficiency measurements so as to enhance efficiencies in SOEs.

  20. 75 FR 29183 - Office of the Chief Financial Officer; Department of Agriculture Implementation of OMB Guidance...

    Science.gov (United States)

    2010-05-25

    ... SNAP or as a retail vendor in the Special Supplemental Nutrition Program for Women, Infants, and... of a debarment or suspension action; or (5) Violation of the provisions of the Drug-Free Workplace... the debarment is for a violation of the provisions of the Drug-Free Workplace Act of 1988, your period...

  1. GRANT FINANCIAL SYSTEM REQUIREMENTS; Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act

    National Research Council Canada - National Science Library

    2001-01-01

    ...) of 1996, issued September 9, 1997. JFMIP intends for the requirements to promote understanding of key financial management systems concepts and requirements, to provide a framework for establishing integrated financial management...

  2. 26 CFR 54.4975-6 - Statutory exemptions for office space or services and certain transactions involving financial...

    Science.gov (United States)

    2010-04-01

    ... services and certain transactions involving financial institutions. 54.4975-6 Section 54.4975-6 Internal... transactions involving financial institutions. (a) Exemption for office space or services—(1) In general... imposed by section 4975 the provision of certain ancillary services by a bank or similar financial...

  3. 75 FR 82427 - Departmental Offices; Privacy Act of 1974, as Amended

    Science.gov (United States)

    2010-12-30

    ... laws, and, among other powers, will have authority to protect consumers from unfair, deceptive, and abusive practices when obtaining consumer financial products or services. The Act grants Treasury certain...

  4. 76 FR 1507 - Departmental Offices; Privacy Act of 1974, as Amended

    Science.gov (United States)

    2011-01-10

    ... laws, and, among other powers, will have authority to protect consumers from unfair, deceptive, and abusive practices when obtaining consumer financial products or services. The Act grants Treasury certain...

  5. A Critical Review of the Oversight Role of the Office of the Auditor-General in Financial Accountability

    Directory of Open Access Journals (Sweden)

    Ogochukwu Nzewi

    2014-03-01

    Full Text Available Accountability is the very essence of the Constitution of the Republic of South Africa (Act No. 108 of 1996. In this regard, the Auditor-General of South Africa (AGSA as the supreme audit institution of the Republic of South Africa plays an important oversight role of promoting financial accountability in government. The purpose of this article is to examine the challenges facing the office of the Auditor-General in executing its oversight role of promoting financial accountability in the sphere of provincial government. Information and sources for this article was gathered through literature review. The article gives some background on the establishment and rationale of Supreme Audit Institutions (SAI. It explores some policy framework that informs public finance management in the Republic of South Africa, establishing the role of the AGSA within this purview. Based on the data gathered through literature review, the key challenges facing the office of the Auditor-General are discussed. Finally, possible solutions are recommended to the challenges that were identified.

  6. Accounting Entries Made in Compiling the FY 2000 Air Force General Funds Financial Statements

    National Research Council Canada - National Science Library

    2001-01-01

    We performed this audit in response to the Chief Financial Officers Act of 1990, as amended by the Federal Financial Management Act of 1994, which requires DoD to provide audited financial statements...

  7. Compilation of the FY 2000 Navy Working Capital Fund Financial Statements

    National Research Council Canada - National Science Library

    Granetto, Paul

    2001-01-01

    We performed this audit in response to the Chief Financial Officers Act of 1990, as amended by the Federal Financial Management Act of 1994, which requires DoD to provide audited financial statements...

  8. Defense Health Program Financial Reporting of General Property, Plant, and Equipment

    National Research Council Canada - National Science Library

    Lane, F

    2000-01-01

    We performed this audit in response to the Chief Financial Officers Act of 1990, as amended by the Federal Financial Management Act of 1994, which requires DoD to prepare annual audited financial statements...

  9. When the financial markets start coughing, office markets quickly catch a cold

    Directory of Open Access Journals (Sweden)

    Sabine Dörry

    2011-11-01

    Full Text Available “Where does property ‘fit’ into the dynamics of value creation under contemporary capitalism?” and “What about the economics of property?”, only recently did Christophers (2010: 94 address these questions to his fellow geographers. With Towers of Capital, Lizieri has now presented a long overdue book, which insightfully investigates the multifaceted – though primarily economic – phenomena of office markets, specifically in international financial centres (IFCs, and their strong entanglement...

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

    OpenAIRE

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

    2017-01-01

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

  11. Data Supporting the DOD Environmental Line Item Liability on the FY 1998 Financial Statements

    National Research Council Canada - National Science Library

    1999-01-01

    ... consolidated financial statements. This audit supports our audit of the FY 1998 DoD Agency wide financial statements and future audits of financial statements that are required by the Chief Financial Officers Act of 1990, as amended...

  12. Financial Audit: IRS's Fiscal Years 2001 and 2000 Financial Statements

    National Research Council Canada - National Science Library

    2002-01-01

    ...) as of and for the fiscal years ending September 30, 2001, and 2000. Our audits were required by the Chief Financial Officers Act of 1990, as expanded by the Government Management Reform Act of 1994...

  13. 77 FR 43084 - Office of Federal High-Performance Green Buildings; Federal Buildings Personnel Training Act...

    Science.gov (United States)

    2012-07-23

    ... Federal High-Performance Green Buildings; Federal Buildings Personnel Training Act; Notification of... High- Performance Green Buildings, Office of Governmentwide Policy, General Services Administration... download from the Office of Federal High-Performance Green Building Web site Library at-- http://www.gsa...

  14. 75 FR 69604 - Privacy Act of 1974: Implementation of Exemptions; Department of Homeland Security Office of...

    Science.gov (United States)

    2010-11-15

    ... Security, Washington, DC 20528. For privacy issues please contact: Mary Ellen Callahan (703-235- [[Page...] Privacy Act of 1974: Implementation of Exemptions; Department of Homeland Security Office of Operations... System of Records AGENCY: Privacy Office, DHS. ACTION: Notice of proposed rulemaking. SUMMARY: The...

  15. 3 CFR - Designation of Officers To Act as President of the Overseas Private Investment Corporation

    Science.gov (United States)

    2010-01-01

    ... the Overseas Private Investment Corporation, in the order listed, shall act as and perform the... 3 The President 1 2010-01-01 2010-01-01 false Designation of Officers To Act as President of the Overseas Private Investment Corporation Presidential Documents Other Presidential Documents Memorandum of...

  16. Act concerning the establishment of a Federal Office for Radiation Protection

    International Nuclear Information System (INIS)

    1989-01-01

    The Federal Office for Radiation Protection shall be placed under the competence of the Federal Minister for the Environment, Nature Conservation and Reactor Safety, and shall have the powers of a higher federal authority. The Office shall have its seat in Salzgitter. The Office shall fulfil administrative tasks within the federal powers in the fields of radiation protection including preventive radiation protection, nuclear safety, transport of radioactive materials, and nuclear waste management including the construction and operation of installations under the competence of the Federal Covernment, for the collection and ultimate disposal of nuclear wastes. The Office shall fulfil such Federal tasks as are defined in these areas by the Atomic Energy Act, the Act on Preventive Radiation Protection, or any other federal act, or such tasks as will be assigned to the Office on the basis of said acts. Any amendments of the above acts required for proper fulfilment of tasks by the Federal Office for Radiation Protection shall be duly announced. (orig./HP) [de

  17. 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…

  18. O papel do Chief Financial Officer no contexto empresarial : o caso do Grupo NORS

    OpenAIRE

    São Pedro, Nuno Ricardo Marques

    2017-01-01

    A posição do Chief Financial Officer (CFO) configura a de um responsável ou “ator” incontornável no mundo empresarial. De facto, variados autores e académicos, corroborados pelos próprios CFO’s em exercícios das suas funções, têm vindo a sugerir um papel, cujas responsabilidades tradicionais de expertise financeira, nomeadamente de reporte financeiro, auditoria e controlo, planeamento, orçamentação e gestão financeira, se encontra “esgotado” ou “distanciado da realidade”. Ne...

  19. Defense Departmental Reporting Systems - Audited Financial Statements

    National Research Council Canada - National Science Library

    Granetto, Paul

    2001-01-01

    .... The Chief Financial Officers Act requires the Inspector General, DoD, to audit the financial statements of DoD organizations in accordance with generally accepted Government auditing standards...

  20. 24 CFR 180.415 - Notice of proposed adverse action regarding Federal financial assistance in non-Fair Housing Act...

    Science.gov (United States)

    2010-04-01

    ... regarding Federal financial assistance in non-Fair Housing Act matters. 180.415 Section 180.415 Housing and... proposed adverse action regarding Federal financial assistance in non-Fair Housing Act matters. (a) Filing... govern the proceeding. (c) Consolidation. The ALJ may provide for non-Fair Housing Act proceedings at HUD...

  1. 75 FR 43579 - Privacy Act of 1974; Computer Matching Program Between the Office of Personnel Management and...

    Science.gov (United States)

    2010-07-26

    ... the Computer Matching and Privacy Protection Act of 1988 (Pub. L. 100-503), Office of Management and... safeguards for disclosure of Social Security benefit information to OPM via direct computer link for the... OFFICE OF PERSONNEL MANAGEMENT Privacy Act of 1974; Computer Matching Program Between the Office...

  2. 78 FR 3474 - Privacy Act of 1974; Computer Matching Program Between the Office Of Personnel Management and...

    Science.gov (United States)

    2013-01-16

    ... amended by the Computer Matching and Privacy Protection Act of 1988 (Pub. L. 100-503), Office of... Security benefit information to OPM via direct computer link for the administration of certain programs by... OFFICE OF PERSONNEL MANAGEMENT Privacy Act of 1974; Computer Matching Program Between the Office...

  3. 78 FR 8953 - Designation of Officers of the Pension Benefit Guaranty Corporation To Act as Director of the...

    Science.gov (United States)

    2013-02-06

    ... Officers of the Pension Benefit Guaranty Corporation To Act as Director of the Pension Benefit Guaranty... limitations set forth in the Act, the following officials of the Pension Benefit Guaranty Corporation, in the... Memorandum of December 9, 2008 (Designation of Officers of the Pension Benefit Guaranty Corporation to Act as...

  4. Internal Controls and Compliance with Laws and Regulations for the Defense Logistics Agency Working Capital Fund Financial Statements for FY 1999

    National Research Council Canada - National Science Library

    Lane, F

    2000-01-01

    Public Law 101-576, the "Chief Financial Officers Act of 1990," as amended by Public Law 103-356, the "Federal Financial Management Act of 1994," requires financial statement audits by the Inspector...

  5. Internal Controls and Compliance With Laws and Regulations for the Defense Logistics Agency Working Capital Fund Financial Statements for FY 1998

    National Research Council Canada - National Science Library

    1999-01-01

    Public Law 101-576, the "Chief Financial Officers Act of 1990," as amended by Public Law 103-356, the "Federal Financial Management Act of 1994," requires financial statement audits by the Inspector...

  6. Deciphering the Sunshine Act: Transparency Regulation and Financial Conflicts in Health Care.

    Science.gov (United States)

    Saver, Richard S

    2017-11-01

    The Physician Payments Sunshine Act ("Sunshine Act"), enacted to address financial conflicts in health care, is the first comprehensive federal legislation mandating public reporting of payments between drug companies, device manufacturers, and medicine. This article analyzes the Sunshine Act's uneven record, exploring how the law serves as an intriguing example of the uncertain case for transparency regulation in health care. The Sunshine Act's bumpy rollout demonstrates that commanding transparency through legislation can be arduous because of considerable implementation challenges. Capturing all the relevant information about financial relationships and reporting it with sufficient contextual and comparative data has proven disappointingly difficult. In addition, the law suffers from uncertainty and poor design as to the intended audience. Indeed, there is strong reason to believe that it will not significantly impact decision-making of primary recipients like patients. Yet the Sunshine Act nonetheless retains important and perhaps underappreciated value. From the almost four years of information generated, we have learned that industry-medicine financial ties vary significantly by physician specialty, and somewhat by physician gender. In many medical fields the distribution of top dollar payments tends to be heavily skewed to a few recipients, all of which have important implications for optimal management of financial conflicts and for health policy more generally. Accordingly, the Sunshine Act's greatest potential is not guiding decisions of individual patients or physicians, but its downstream effects. This Article traces how secondary audiences, such as regulators, watchdogs, and counsel are already starting to make productive use of Sunshine Act information. Public reporting has, for example, made more feasible linking industry payment information with Medicare reimbursement data. As a result, policymakers can more closely examine correlations between

  7. Financial Management: Major Deficiencies in Financial Reporting for Other Defense Organizations-General Funds

    National Research Council Canada - National Science Library

    2002-01-01

    .... This financial related audit was performed in response to the Chief Financial Officers Act of 1990, as amended, which requires DoD and other Government agencies to produce complete, reliable, timely...

  8. Financial Statement: Major Deficiencies in Financial Reporting for Other Defense Organizations-General Funds

    National Research Council Canada - National Science Library

    Gimble, Thomas

    2002-01-01

    This financial related audit was performed in response to the Chief Financial Officers Act of 1990, as amended, which requires DoD and other Government agencies to produce complete, reliable, timely...

  9. Fundamental dimensions of Financial condition in the federal government

    OpenAIRE

    Murphy, Mark S.

    2001-01-01

    Historically, financial reports of federal agencies focused on budgetary accounting, the reporting of obligations and expenditures of appropriated funds. The Chief Financial Officers (CFO) Act of 1990 and subsequent legislation significantly changed this pattern by requiring the 24 largest government agencies to reorganize their financial staffs and establish Chief Financial Officers to reform accounting procedures and reporting. To achieve the goals of the financial reform acts, it must be d...

  10. Recommendations from the External Auditors to the CERN Pension Fund Management on the Financial Statements of the Pension Fund for the Financial Year 2014 and Comments from the CERN Pension Fund Management Supreme Audit Office of Poland

    CERN Document Server

    2015-01-01

    Recommendations from the External Auditors to the CERN Pension Fund Management on the Financial Statements of the Pension Fund for the Financial Year 2014 and Comments from the CERN Pension Fund Management Supreme Audit Office of Poland

  11. 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...

  12. 21 October 2008 - LHC Inauguration - European Commissioner for Science and Research J. Potocnik 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 - European Commissioner for Science and Research J. Potocnik welcomed by CERN Director-General R. Aymar, CERN Chief Scientific Officer J. Engelen and CERN Financial Officer S. Lettow.

  13. 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 Multimedia

    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.

  14. 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.

  15. Financial Management: DoD Payroll Withholding Data for FY 2000

    National Research Council Canada - National Science Library

    2002-01-01

    We performed this audit in response to the Chief Financial Officers Act of 1990, as amended by the Federal Financial Management Act of 1994, which requires DoD and other Government agencies to prepare...

  16. Compilation of the FY 2000 Financial Statements for Other Defense Organizations-General Funds

    National Research Council Canada - National Science Library

    2001-01-01

    We performed the audit in response to the Chief Financial Officers Act of 1990, as amended by the Federal Financial Management Act of 1994, which requires DoD and other Government agencies to prepare...

  17. Data Supporting the Environmental Liability Line Item on the FY 1999 DoD Financial Statements

    National Research Council Canada - National Science Library

    2000-01-01

    We performed this audit in response to the Chief Financial Officers Act of 1990, as amended by the Federal Financial Management Act of 1994, which requires DoD and other Government agencies to prepare...

  18. Financial Management: Ending Balance Adjustments to General Ledger Data for the Army General Fund

    National Research Council Canada - National Science Library

    2002-01-01

    The Chief Financial Officers Act of 1990, Public Law 101-576, November 15, 1990, as amended by the Federal Financial Management Act of 1994, Public Law 103-356, October 13, 1994, requires the annual...

  19. Financial Management: Ordnance Accountability at Fleet Combat Training Center Atlantic (D-2003-084)

    National Research Council Canada - National Science Library

    Granetto, Paul

    2003-01-01

    .... The audit was performed in support of Public Law 101-576, the "Chief Financial Officers Act of 1990," November 15, 1990, as amended by Public Law 103-356, the "Federal Financial Management Act...

  20. Data Supporting the Environmental Liability Reported on the FY 2000 Financial Statements

    National Research Council Canada - National Science Library

    2001-01-01

    We performed this audit in response to the Chief Financial Officers Act of 1990, as amended by the Federal Financial Management Act of 1994, which requires DoD and other Government agencies to prepare...

  1. 78 FR 52197 - Office of the Assistant Secretary for Financial Resources, Statement of Organization, Functions...

    Science.gov (United States)

    2013-08-22

    ... the preparation and submission of consolidated financial statements for the Department based upon the...; (4) Provides financial statement review and analyses for the OPDIV and Department consolidated... the consolidated financial statements; (4) Supports the maintenance and operation of Department...

  2. 14 CFR 11.201 - Office of Management and Budget (OMB) control numbers assigned under the Paperwork Reduction Act.

    Science.gov (United States)

    2010-01-01

    ... 14 Aeronautics and Space 1 2010-01-01 2010-01-01 false Office of Management and Budget (OMB) control numbers assigned under the Paperwork Reduction Act. 11.201 Section 11.201 Aeronautics and Space... PROCEDURES Paperwork Reduction Act Control Numbers § 11.201 Office of Management and Budget (OMB) control...

  3. 76 FR 33613 - Designation of Officers of the Overseas Private Investment Corporation To Act as President of the...

    Science.gov (United States)

    2011-06-09

    ... of June 6, 2011 Designation of Officers of the Overseas Private Investment Corporation To Act as President of the Overseas Private Investment Corporation Memorandum for the President of the Overseas... officers of the Overseas Private Investment Corporation (OPIC), in the order listed, shall act as and...

  4. 76 FR 21768 - Privacy Act of 1974; Department of Homeland Security/Office of Health Affairs-001 Contractor...

    Science.gov (United States)

    2011-04-18

    ... Homeland Security, Washington, DC 20520. For privacy issues please contact: Mary Ellen Callahan (703-235... DEPARTMENT OF HOMELAND SECURITY Office of the Secretary [Docket No. DHS-2011-0013] Privacy Act of... Immunization Records System of Records AGENCY: Privacy Office, DHS. ACTION: Notice of Privacy Act system of...

  5. 78 FR 40142 - Office of Managing Director Creates Docket for Petitions Seeking Review of Application Fee Refund...

    Science.gov (United States)

    2013-07-03

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

  6. Design decisions in the front office - back office issue : A Study of Trade-offs in the Financial Services Sector

    NARCIS (Netherlands)

    Zomerdijk, L.G.

    2005-01-01

    This dissertation presents the results of a research study that involved the development of a framework that provides insight in and so supports design decisions regarding front office and back office activities in service delivery processes. Building on the evidence from five case studies in the

  7. 77 FR 57639 - Privacy Act; System of Records: Records of the Office of White House Liaison, State-34

    Science.gov (United States)

    2012-09-18

    ..., background and security clearance information received from Executive Offices and Bureau of Human Resources... the provisions of the Privacy Act of 1974, as amended (5 U.S.C.552a) and Office of Management and... Liaison Office for the consideration, review, clearance and appointment of an individual to a non-career...

  8. An Analysis of the Impact of Financial Factors on the Well-Being of Military Officers

    Science.gov (United States)

    2015-12-01

    Figure 1. A Multilevel Model of Economic Stress ...................................................18 Figure 2. Financial Stress and Absenteeism ...increasingly important in a world where consumers must choose from an array of complicated financial products and services and employees must take on...managing financial products , and financial knowledge (“FINRA Investor Education Foundation,” 2013). While the FINRA survey indicated some areas of

  9. A Self-Instructional Course in Student Financial Aid Administration. Module 15: Internal Aid Office Management and Institutional Quality Control. Second Edition.

    Science.gov (United States)

    Washington Consulting Group, Inc., Washington, DC.

    The 15th in a 17-module self-instructional course on student financial aid administration (designed for novice financial aid administrators and other institutional personnel) focuses on internal aid office management and institutional quality control. The course provides a systematic introduction to the management of federal financial aid programs…

  10. 32 CFR Appendix M to Part 275 - Format for Certificate of Compliance With the Right to Financial Privacy Act of 1978

    Science.gov (United States)

    2010-07-01

    ... Certificate of Compliance With the Right to Financial Privacy Act of 1978 [Official Letterhead] [Date] Mr./Mrs..., pursuant to section 3403(b) of the Right to Financial Privacy Act of 1978, 12 U.S.C. 3401 et. seq., that...]: [Describe the specific records] Pursuant to section 3417(c) of the Right to Financial Privacy Act of 1978...

  11. Internal Controls and Compliance with Laws and Regulations for the National Defense Stockpile Transaction Fund Financial Statements for FY 1996

    National Research Council Canada - National Science Library

    Lane, F

    1997-01-01

    The Chief Financial Officers Act of 1990, as amended by the Federal Financial Management Act of 1994, requires an annual audit of revolving funds such as the National Defense Stockpile Transaction Fund...

  12. Disclosure of Differences in Deposits, Interagency Transfers, and Checks Issued in the FY 1999 DOD Agency-Wide Financial Statements

    National Research Council Canada - National Science Library

    2000-01-01

    ...) performed in response to Public Law 101-576, the "Chief Financial Officers Act of 1990," November 15, 1990, as amended by Public Law 103-356, the "Federal Financial Management Act of 1994," October...

  13. Evaluation of the Navy Implementation of DOD Financial Management Regulation, Volume 14, Administrative Control of Funds and Antideficiency Act Violations

    National Research Council Canada - National Science Library

    Lane, F

    1996-01-01

    On August 1, 1995, the Under Secretary of Defense (Comptroller) released for implementation Financial Management Regulation, volume 14, "Administrative Control of Funds and Antideficiency Act Violations," August 1, 1995...

  14. NOAA Freedom of Information Act (FOIA) Corporate Services, Staff and Line

    Science.gov (United States)

    Financial Officer (CFO) 301-444-2132 Jerry McNamara FOIA Liaison Office of the Chief Information Officer Office of the Chief Administrative Officer (OCAO) 301-713-0850 x195 Sharon Daniels FOIA Liaison Chief ; tITLE Line/Staff Office Phone Number Wendy Schumacher FOIA and Privacy Act Officer NOAA Corporate

  15. The Role of the Business Officer.

    Science.gov (United States)

    Weitman, Brenda C.

    The primary responsibilities of chief financial or business officers at community colleges include attending to business and financial affairs, dealing with the physical plan and real estate, handling legal affairs and auxiliary enterprises, providing leadership for policy matters, and acting as a financial advisor. Due to the significant…

  16. Chief Executive Officer Duality And Financial Performance of Firms In Nigeria

    Directory of Open Access Journals (Sweden)

    Dominic Ose Erah (B.Sc, M.Sc

    2013-07-01

    Full Text Available the work is centred on CEO Duality and Financial Performance of Firms in Nigeria. The objective of the study is to find out the relationship between CEO Duality and the Financial Performance of Firm. We adopted the use of secondary data from the Nigerian Stock Exchange Fact book drawn from various industries during the period 2001 – 2010 and the regression analysis with its Best Linear Unbiased Estimate (BLUES was employed to test our hypothesis. The findings of the study revealed that CEO Duality is harmful to the Financial Performance of a firm. The study proffered useful recommendations, which when implemented will help improve financial performance of firms in Nigeria.

  17. 15 CFR 30.63 - Office of Management and Budget control numbers assigned pursuant to the Paperwork Reduction Act.

    Science.gov (United States)

    2010-01-01

    ... 15 Commerce and Foreign Trade 1 2010-01-01 2010-01-01 false Office of Management and Budget control numbers assigned pursuant to the Paperwork Reduction Act. 30.63 Section 30.63 Commerce and Foreign... FOREIGN TRADE REGULATIONS General Administrative Provisions § 30.63 Office of Management and Budget...

  18. Overview of Clean Air Title V Financial Management and Reporting: A Handbook for Financial Officers and Program Managers

    Science.gov (United States)

    This document may be of assistance in applying the Title V air operating permit regulations. This document is part of the Title V Policy and Guidance Database available at www2.epa.gov/title-v-operating-permits/title-v-operating-permit-policy-and-guidance-document-index. Some documents in the database are a scanned or retyped version of a paper photocopy of the original. Although we have taken considerable effort to quality assure the documents, some may contain typographical errors. Contact the office that issued the document if you need a copy of the original.

  19. 76 FR 72878 - Financial Crimes Enforcement Network; Amendment to the Bank Secrecy Act Regulations-Imposition of...

    Science.gov (United States)

    2011-11-28

    ... Iran as a Jurisdiction of Primary Money Laundering Concern AGENCY: Financial Crimes Enforcement Network... Republic of Iran (``Iran'') is a jurisdiction of primary money laundering concern pursuant to 31 U.S.C... Act amends the anti- money laundering provisions of the Bank Secrecy Act (``BSA''), codified at 12 U.S...

  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

    ... DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT [Docket No. FR-5613-N-06-C] Privacy Act of 1974; New System of Records, Office of General Counsel E-Discovery Management System: Republication of System.... SUMMARY: Pursuant to the provision of the Privacy Act of 1974, HUD is providing notice of its formal...

  1. 75 FR 32833 - Privacy Act of 1974, as Amended; Computer Matching Program (SSA/Office of Personnel Management...

    Science.gov (United States)

    2010-06-09

    ... SOCIAL SECURITY ADMINISTRATION [Docket No. SSA-2009-0077] Privacy Act of 1974, as Amended; Computer Matching Program (SSA/ Office of Personnel Management (OPM))--Match 1307 AGENCY: Social Security... INFORMATION: A. General The Computer Matching and Privacy Protection Act of 1988 (Public Law (Pub. L.) 100-503...

  2. Supplementary Report on Audit of Internal Control Systems Related to the Office of the Secretary of Transportation's Financial Statements for Fiscal Years 1994 and 1995

    Science.gov (United States)

    1997-01-24

    The internal controlrelated objectives for our audits of the Office of the Secretary of Transportation's (OST) Financial Statements for Fiscal Years (FY) 1994 and 1995 were to determine whether OST and the Federal Transit Administration (FTA) (i) had...

  3. Inspector General, DOD, Oversight of the Naval Audit Service Audit of the FY 2000 Department of the Navy General Fund Financial Statements

    National Research Council Canada - National Science Library

    2001-01-01

    Public Law 101-576, the the "Chief Financial Officers Act of 1990,lo November 15, 1990, as amended by Public Law 103-356, the "Federal Financial Management Act of 1994," October 13, 1994, requires DoD...

  4. Internal Controls and Compliance with Laws and Regulations for the FY 2000 Financial Statements for Other Defense Organizations-General Funds

    National Research Council Canada - National Science Library

    2001-01-01

    We performed the audit in response to the Chief Financial Officers Act of 1990, as amended by the Federal Financial Management Act of 1994, which requires DoD and other Government agencies to prepare...

  5. United States Special Operations Command's Reporting of Real and Personal Property Assets of the FY 2000 DoD Agency-Wide Financial Statements

    National Research Council Canada - National Science Library

    Granetto, Paul

    2001-01-01

    This audit was performed to support the requirements of the Chief Financial Officers Act of 1990, as amended by the Federal Financial Management Act of 1994, which requires DoD and other Government...

  6. Inspector General, DOD, Oversight of the Air Force Audit Agency Audit of the FY 2000 Air Force General Fund Financial Statements

    National Research Council Canada - National Science Library

    2001-01-01

    Public Law 101-576, the the "Chief Financial Officers Act of 1990", November 15, 1990, as amended by Public Law 103-356, the "Federal Financial Management Act of 1994," October 13, 1994, requires DoD...

  7. Inspector General, DOD, Oversight of the Air Force Audit Agency Audit of the FY 2000 Air Force Working Capital Fund Financial Statements

    National Research Council Canada - National Science Library

    2001-01-01

    .... Public Law 101-576, the "Chief Financial Officers Act of 1990," November 15, 1990, as amended by Public Law 103-356, the "Federal Financial Management Act of 1994," October 13, 1994, requires DoD...

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

    National Research Council Canada - National Science Library

    1999-01-01

    The Chief Financial Officers Act of 1990, as amended by the Government Management Reform Act of 1994, requires financial statement audits by the Inspectors General and prescribes the responsibilities...

  9. Emergency Medical Treatment and Labor Act (EMTALA) 2002-15: Review of Office of Inspector General Patient Dumping Settlements.

    Science.gov (United States)

    Zuabi, Nadia; Weiss, Larry D; Langdorf, Mark I

    2016-05-01

    The Emergency Medical Treatment and Labor Act (EMTALA) of 1986 was enacted to prevent hospitals from "dumping" or refusing service to patients for financial reasons. The statute prohibits discrimination of emergency department (ED) patients for any reason. The Office of the Inspector General (OIG) of the Department of Health and Human Services enforces the statute. The objective of this study is to determine the scope, cost, frequency and most common allegations leading to monetary settlement against hospitals and physicians for patient dumping. Review of OIG investigation archives in May 2015, including cases settled from 2002-2015 ( https://oig.hhs.gov/fraud/enforcement/cmp/patient_dumping.asp ). There were 192 settlements (14 per year average for 4000+ hospitals in the USA). Fines against hospitals and physicians totaled $6,357,000 (averages $33,435 and $25,625 respectively); 184/192 (95.8%, $6,152,000) settlements were against hospitals and eight against physicians ($205,000). Most common settlements were for failing to screen 144/192 (75%) and stabilize 82/192 (42.7%) for emergency medical conditions (EMC). There were 22 (11.5%) cases of inappropriate transfer and 22 (11.5%) more where the hospital failed to transfer. Hospitals failed to accept an appropriate transfer in 25 (13.0%) cases. Patients were turned away from hospitals for insurance/financial status in 30 (15.6%) cases. There were 13 (6.8%) violations for patients in active labor. In 12 (6.3%) cases, the on-call physician refused to see the patient, and in 28 (14.6%) cases the patient was inappropriately discharged. Although loss of Medicare/Medicaid funding is an additional possible penalty, there were no disclosures of exclusion of hospitals from federal funding. There were 6,035 CMS investigations during this time period, with 2,436 found to have merit as EMTALA violations (40.4%). However, only 192/6,035 (3.2%) actually resulted in OIG settlements. The proportion of CMS-certified EMTALA

  10. 75 FR 41572 - Office of Financial Stability; Proposed Collection; Comment Request

    Science.gov (United States)

    2010-07-16

    ..., TARP Standards for Compensation Corporate Governance, provides guidance on the executive compensation and corporate governance provision of EESA that apply to entities that receive financial assistance... the executive compensation requirements; monitor and evaluate the compensation practices of TARP...

  11. FINANCIAL SYSTEM OF JAPAN: THE LEGAL REGULATION OF DISPUTES BETWEEN FINANCIAL SERVICES PROVIDERS AND CONSUMERS

    Directory of Open Access Journals (Sweden)

    E. E. Frolova

    2018-01-01

    Full Text Available Purpose: the article examines the main problems associated the regulatory acts of Japan – The Financial Instruments and Exchange Act, The Banking Act, The  Insurance Business Act, lists the types of financial disputes subject to alternative settlement, identified the parties to the financial dispute. To achieve this goal, the article must solve the following tasks: to determine whether there are institutions in Japan that provide services for resolving financial disputes; to investigate the main problems associated with the definition of the concept and types of financial dispute, the conditions for the transfer of a financial dispute to the competent authority.Methods: this article is based on an interdisciplinary concept of research, which allowed to distinguish the distinctive features of the legal regulation of the settlement of financial disputes in Malaysia.Results: acts of Japan – The Financial Instruments and Exchange Act, The Banking Act, The Insurance Business Act, – refer to financial disputes – disputes resolved by "Designated Dispute Resolution Organizations", the so-called "financial DDRO". Financial disputes are disputes between suppliers and consumers of financial services. The Financial Instruments and Exchange Act details the persons, whose activities fall within the definition of financial provider services. A brief list of financial service providers is available on the website of Japan's main financial regulator, the Financial Services Agency. The list include: Japanese banking institutions, branches and representative offices of foreign banks, business operators of financial instruments, insurance companies, trust companies, financial markets, foreign audit firms. However, unlike other countries of the Asia-Pacific region, consumers of financial services can be both physical and legal entities.Conclusions and Relevance: the materials presented in the article show the special role of "Designated Dispute Resolution

  12. 76 FR 6756 - Recommendations Regarding Modifications to the Concentration Limit on Large Financial Companies

    Science.gov (United States)

    2011-02-08

    ... address the perception that large financial institutions are ``too big to fail.'' Section 622 of the Act... financial system, the efficiency and competitiveness of United States financial firms and financial markets... their officers and directors to manage, for the financial markets to understand and discipline, and for...

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

    Science.gov (United States)

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

    2015-06-01

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

  14. Financial protection against nuclear hazards: thirty years' experience under the Price-Anderson Act

    International Nuclear Information System (INIS)

    Anon.

    1984-01-01

    Supplementing earlier reports on ways to provide financial protection against the potential hazards involved in the production of nuclear energy by analyzing the issues raised in the Silkwood v. Kerr-McGee Corporation decision, the author explores the impact of the case on the availability of funds to compensate the public and any increased exposure of the nuclear industry or the federal government to public liability. She concludes that the decision will have a significant impact on the day-to-day administration of claims, and could lead to higher premiums. The court would have to determine the priority given to claims in the event of a catastrophic accident, in which case the only significant impact would be under amendments to the Price-Anderson Act which resulted in elimination of its coverage or a substantial increase in or elimination of the limitation on liability

  15. Industry Financial Relationships in Plastic Surgery: Analysis of the Sunshine Act Open Payments Database.

    Science.gov (United States)

    Chao, Albert H; Gangopadhyay, Noopur

    2016-08-01

    Limited data exist regarding industry financial relationships in plastic surgery. The Sunshine Act Open Payments Database currently represents the largest repository of these data, but is limited primarily to queries of individual providers. The purpose of this study was to analyze these data and present them in a manner that better delineates these relationships, and to compare plastic surgery with other surgical subspecialties. A review of the Open Payments Database was performed for the period from January 1, 2014, to December 31, 2014. These data were analyzed with respect to types of payments, characteristics of plastic surgeons and companies, and comparison with other surgical subspecialties. A total of 49,053 payments from 274 companies were identified that were made to 4812 plastic surgeons (475 academic and 4337 private practice). The total value of payments was $17,091,077. Food and beverage represented the most common type of payment (82.2 percent). Royalties and licensing represented the highest valued type of payment (35.7 percent), but were received by only a minority of plastic surgeons (0.5 percent). No significant differences were identified between academic and private practice plastic surgeons in the value or quantity of payments. Plastic surgery (54.5 percent) exhibited the lowest prevalence of industry financial relationships compared with otolaryngology (57.9 percent), orthopedics (62.4 percent), neurosurgery (87.8 percent), and urology (63.1 percent) (p < 0.001). Approximately half of all plastic surgeons have industry financial relationships. The prevalence of these relationships is comparatively less than in other surgical subspecialties.

  16. Industry Financial Relationships in Neurosurgery in 2015: Analysis of the Sunshine Act Open Payments Database.

    Science.gov (United States)

    de Lotbiniere-Bassett, Madeleine P; McDonald, Patrick J

    2018-03-23

    The 2013 Physician Payments Sunshine Act mandates that all U.S. drug and device manufacturers disclose payments to physicians. All payments are made available annually in the Open Payments Database (OPD). Our aim was to determine prevalence, magnitude, and nature of these payments to physicians performing neurologic surgery in 2015 and to discuss the role that financial conflicts of interest play in neurosurgery. All records of industry financial relationships with physicians identified by the neurological surgery taxonomy code in 2015 were accessed via the OPD. Data were analyzed in terms of type and amounts of payments, companies making payments, and comparison with previous studies. In 2015, 83,690 payments (totaling $99,048,607) were made to 7613 physicians by 330 companies. Of these, 0.01% were >$1 million, and 73.2% were <$100. The mean payment ($13,010) was substantially greater than the median ($114). Royalties and licensing accounted for the largest monetary value of payments (74.2%) but only 1.7% of the total number. Food and beverage payments were the most commonly reported transaction (75%) but accounted for only 2.5% of total reported monetary value. Neurologic surgery had the second highest average total payment per physician of any specialty. The neurological surgery specialty receives substantial annual payments from industry in the United States. The overall value is driven by a small number of payments of high monetary value. The OPD provides a unique opportunity for increased transparency in industry-physician relationships facilitating disclosure of financial conflicts of interest. Copyright © 2018 Elsevier Inc. All rights reserved.

  17. 77 FR 41997 - Privacy Act of 1974; Notice of a New System of Records, Office of General Counsel E-Discovery...

    Science.gov (United States)

    2012-07-17

    ... DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT [Docket No. FR-5613-N-06] Privacy Act of 1974; Notice of a New System of Records, Office of General Counsel E-Discovery Management System AGENCY: Office of the Chief Information Officer. ACTION: Notification of New Privacy Act System of Records, E-Discovery...

  18. Compilation of the FY 2000 Army Working Capital Fund Financial Statements

    National Research Council Canada - National Science Library

    2001-01-01

    .... The Chief Financial Officers Act of 1990 requires the Inspector General, DoD, to audit the financial statements of DoD organizations in accordance with generally accepted Government auditing standards...

  19. Financial Accounting for the Chemical Agents and Munitions Destruction, Defense Appropriation

    National Research Council Canada - National Science Library

    1997-01-01

    The overall audit objective was to assess management controls and compliance with laws and regulations to produce accurate information for financial statements required by the Chief Financial Officers Act...

  20. FINANCIAL INSTRUMENTS OF THE STATE POLICY FOR THE PREVENTION OF TERRORIST ACTS IN UKRAINE

    Directory of Open Access Journals (Sweden)

    Mykola Bunchuk

    2017-11-01

    Full Text Available The article’s objective is to determine the mechanism for implementing the financial instruments of the state policy to counter terrorist acts in the territory not controlled by Ukrainian authorities in Donetsk and Luhansk regions. Methodology. Within the scientific research, for the most effective approaches at the national level to prevent the threat of international terrorism, under the conditions of the deep internal political crisis and extremely difficult economic situation, in order to improve the efficiency of public administration in developing and implementing the anti-terrorism state policies in Ukraine, the paper analyses international and domestic regulations on preventing the terrorist financing, considers factors that affect the deterioration of the social and economic situation of the temporarily occupied parts of Donbas. Results of the research allow formulating the definition of financial instruments of antiterrorist policies, the paper develops and proposes a series of organizational measures in order to prevent the terrorist financing in Ukraine. Practical implications. Based on the above, we propose an option of classification of main illegal mechanisms that may be used to finance terrorist activities in the territories of Donetsk and Luhansk regions uncontrolled by Ukrainian authorities, dividing them into internal and external. Given the above studied factors and classification of financing of terrorist acts in eastern Ukraine, we can assume that for the purpose of evading duty payable to relevant state bodies of Ukraine, external supplies of inventories in the uncontrolled areas of the Donetsk region, which are later obtained by illegal armed groups, are possibly carried out as follows: on behalf of a commercial entity registered in a foreign country for the Ukrainian commercial entity, registered in settlements located in the uncontrolled territory; crossing of international transit traffic that moves through the

  1. 75 FR 82042 - Office of Inspector General; Privacy Act of 1974; Notification of the Office of Inspector General...

    Science.gov (United States)

    2010-12-29

    ...) Independent Auditor Monitoring Files of the Office of Inspector General (HUD/OIG-4); (5) Auto Audit of the... auditor has been notified that the OIG is contemplating disclosure of its findings to an appropriate State board of accountancy, and the independent auditor has been provided with an opportunity to respond in...

  2. 75 FR 42453 - Office of Child Support Enforcement; Privacy Act of 1974; System of Records

    Science.gov (United States)

    2010-07-21

    ... Deimeke, Director, Division of Federal Systems, Office of Automation and Program Operations, Office of... Systems, Office of Automation and Program Operations, Office of Child Support Enforcement, Administration... complete; (4) indicate what corrective action is sought; and (5) include supporting justification or...

  3. 77 FR 66465 - Office of Civil Rights; Submission for OMB Review; Nondiscrimination in Federal Financial...

    Science.gov (United States)

    2012-11-05

    ... General Services Administration will be submitting to the Office of Management and Budget (OMB) a request....gov , including any personal and/or business confidential information provided. SUPPLEMENTARY... ground of race, color, national origin, disability, sex or age shall be excluded from participation in...

  4. Streamlining cross departmental interactions of back office processes in financial services

    NARCIS (Netherlands)

    Rutte, C.R.

    2011-01-01

    Due to the increased competitive environment in the retail banking industry, customer satisfaction and efficient back office processes have become more important. Lean Six Sigma (LSS) is a management style that is focused on improving processes and increasing customer satisfaction. Discrete-Event

  5. 75 FR 57385 - Internal Control Over Financial Reporting in Exchange Act Periodic Reports of Non-Accelerated Filers

    Science.gov (United States)

    2010-09-21

    ... attestation report of its registered public accounting firm on internal control over financial reporting in... definition of either an ``accelerated filer'' or a ``large accelerated filer'' under Exchange Act Rule 12b-2..., for both definitions, the issuer needs to have been subject to reporting requirements for at least...

  6. 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

    ... DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT [Docket No. FR-5613-N-06-A] Privacy Act of 1974; New System of Records, Office of General Counsel E-Discovery Management System--Change in Final Effective... the OGC E-Discovery Management System until after the opportunity for further comment is provided to...

  7. 76 FR 23646 - Financial Management Policies-Interest Rate Risk

    Science.gov (United States)

    2011-04-27

    ... DEPARTMENT OF THE TREASURY Office of Thrift Supervision Financial Management Policies--Interest... invite comments on the following information collection. Title of Proposal: Financial Management Policies... Office of Management and Budget (OMB) for review and approval, as required by the Paperwork Reduction Act...

  8. 75 FR 29774 - Office of Child Support Enforcement; Privacy Act of 1974; Computer Matching Agreement

    Science.gov (United States)

    2010-05-27

    ... of Federal Systems, Office of Automation and Program Operations, Office of Child Support Enforcement... INFORMATION CONTACT: Linda Deimeke, Director, Division of Federal Systems, Office of Automation and Program..., home addresses, and employment information. E. Inclusive Dates of the Matching Program The computer...

  9. Inspector General, DOD, Oversight of the Air Force Audit Agency Audit of the FY 1999 Working Capital Fund Financial Statements

    National Research Council Canada - National Science Library

    Lane, F

    2000-01-01

    An audit of the Air Force Working Capital Fund financial statements is required by Public Law 101-576, the "Chief Financial Officers Act of 1990," November 15, 1990, as amended by Public Law 103-356...

  10. Inspector General, DOD, Oversight of the Naval Audit Service Audit of the Navy General Fund Financial Statements for FY 1998

    National Research Council Canada - National Science Library

    1999-01-01

    Introduction. An audit of the Navy General Fund Financial Statements is requited by Public Law 101-576, the "Chief Financial Officers Act of 1990," November 15, 1990, as amended by Public Law 103-356, the "Federal...

  11. Central Statistical Office as a source of information that is relevant in determining the state of the public finances of the Republic of Poland. The financial management of the Central Statistical Office

    Directory of Open Access Journals (Sweden)

    Wojciech Bożek

    2016-09-01

    Full Text Available In the elaboration the author discussed the meaning of the public statistics in public finances, the structure and the financial activity of the Central Statistical Office (CSO and other units of public sector, which is related with it. Besides, the author indicates example of legal solutions in the Polish order financial which underlines the importance and actualness of undertaken subject matter. Also, the author underlines the meaning of the public statistics in the process of the efficient financial management public and conducts of the transparent economy with public measures. The author constates that the catalogue of tasks of CSO, from the perspective of public finance, is extensive and dynamic.

  12. 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

    Approved for public release; distribution is unlimited 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 ...

  13. Financial Indicators in Strategic Decision Making: Recommended Practices for Financial Officers at Small Private Colleges and Universities in the Midwestern United States

    Science.gov (United States)

    Reissenweber, Beth

    2012-01-01

    This study explored whether financial leaders and institutional governing boards use financial indicators as a tool to inform decision making, solely as a compliance measurement tool, or not at all. The purpose of this qualitative study was two-fold to: (a) identify the use of financial indicators in strategic decision making, and (b) investigate…

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

    Science.gov (United States)

    2010-10-27

    ... service from [a financial institution] that is to be used primarily for personal, family or household... conservative approach in estimating that there will be 250 swap dealers for PRA purposes. 2. Information... financial products or services primarily for personal, family, or household purposes from the institutions...

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

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1999-02-01

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

  16. 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

    2015-06-01

    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

  17. FINANCIAL PRIVACY: Status of State Actions on Gramm-Leach-Bliley Act's Privacy Provisions

    National Research Council Canada - National Science Library

    Hillman, Richard

    2002-01-01

    ...) of 1999 as they pertain to insurance providers. In Subtitle A of Title V of GLBA, Congress established the policy that each financial institution, which is defined to include most insurance providers or companies, has an affirmative and continuing...

  18. Inspector General, DoD, Oversight of the Army Audit Agency Audit of the FY 1998 Army General Fund Financial Statements

    National Research Council Canada - National Science Library

    1999-01-01

    An audit of the Army General Fund Financial Statements is required by Public Law 101-576, the "Chief Financial Officers Act of 1990," November 15, 1990, as amended by Public Law 103-356, the "Federal...

  19. 77 FR 26755 - Office of Inspector General; Privacy Act of 1974; Systems of Records

    Science.gov (United States)

    2012-05-07

    ... financial service providers. Personal data in the system may consist of names, addresses, Social Security... bargaining, or in informal discovery proceedings. (L) To the news media and the public, including disclosures... compromise there is a risk of harm to economic or property interests, identity theft or fraud, or harm to the...

  20. 78 FR 42149 - Privacy Act; System of Records: State-53, Office of Inspector General Investigation Management...

    Science.gov (United States)

    2013-07-15

    ... media. RETRIEVABILITY: Name, Social Security number or case number. SAFEGUARDS: All Office of Inspector... may contain names, dates of birth, passport numbers, Social Security numbers, account numbers and... response to a subpoena issued by an independent Federal agency having the power to subpoena records of...

  1. 77 FR 38363 - Office of Privacy, Records, and Disclosure; Privacy Act of 1974, as Amended

    Science.gov (United States)

    2012-06-27

    ... delinquencies; final determinations of appeals; name/ title of officials responsible for denial of records; and... FOIA and the Privacy Act. Also used to produce statistical reports; and as a data source for management...

  2. Toward a Progressive Public Prosecutor's Office: A Study on Investigation, Prosecution and Adjudication of Criminal Acts of Corruption

    Directory of Open Access Journals (Sweden)

    Ajeng Tri Wahyuni

    2014-10-01

    Full Text Available Toward a Progressive Public Prosecutor’s Office: a Study on Investigation, Prosecution and Adjudication of Criminal Acts of Corruption (The Book is one of the reliable resources in capturing the real picture of Indonesian Law Enforcement Institution–namely Attorney General Offices (AGO– for its centralistic bureaucracy nature. Written by Dr. Yudi Kristiana, S.H., M.Hum. (Yudi, the idea of The Book came in reaction to ‘the-never-ending’ corruption phenomenon, its massive impacts and the underlying problems to eradicate corruption. Choosing one of the important stake holder to fight corruption, The Book is providing several reasons why the AGO seems not fully-functioned and successful in serving the justice for the state. The (allegedly fault mainly lies upon AGO’s conventional case-handling methods, which in general is bureaucratic and centralistic and adopts hierarchical accountability and the command system.

  3. Draft Federal Act of the Russian Federation 'The Civil Liability for Nuclear Damage and its Financial Security'

    International Nuclear Information System (INIS)

    Lebedeva, Yulia

    2014-01-01

    The use of nuclear power by states in the modern world requires supplements to international law through the development of national legislation on civil liability for nuclear damage and compensation. The situation in the Russian Federation is no exception. Russian law on civil liability for nuclear damage has not fully evolved, and currently, there is no specific law covering liability for nuclear damage, nor is there a law regarding the financial and insurance mechanisms for compensation. Instead, the current laws establish a state system of benefits and compensation for damage to health and property of citizens. Since 1996, Russia has been actively working to develop a draft federal act to cover liability for nuclear damage. A bill was first introduced in the State Duma of the Federal Assembly of the Russian Federation on 16 July 1996, and was originally called 'The Compensation for Nuclear Damage and Nuclear Insurance'. In 1997, the official representative of the Government of the Russian Federation, Head of Russian Federal Inspectorate for Nuclear and Radiation Safety, Yuri Vishnevsky, was appointed to present this bill for discussion in the chambers of the Federal Assembly of the Russian Federation. In September 1998, the State Duma rejected the draft federal act and instead adopted in the first reading a different draft federal act: No. 96700118-2, 'The Civil Liability for Nuclear Damage and its Financial Security' ('the bill'). In this case, the State Duma Committee on Ecology was charged with incorporating the incoming amendments into a final bill and submitting it to the State Duma for a second reading. In 2005, Russia ratified the Vienna Convention on Civil Liability for Nuclear Damage. This ratification required significant amendments to 'The Civil Liability for Nuclear Damage and its Financial Security' bill. But, even though the Russian Federation had not yet ratified the Vienna Convention, the drafters were still careful to take into account the

  4. 75 FR 36589 - Financial Crimes Enforcement Network; Amendment to the Bank Secrecy Act Regulations-Definitions...

    Science.gov (United States)

    2010-06-28

    ... exempting certain categories of prepaid access products and services posing lower risks of money laundering... potential for the use of prepaid access as a means for furthering money laundering, terrorist financing, and... abuses of terrorist financing, money laundering, and other financial crime. In the course of our...

  5. United States Department of Energy, Office of Environmental Management, Uranium Enrichment Decontamination and Decomissioning Fund financial statements, September 30, 1996 and 1995

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-05-01

    The Energy Policy Act of 1992 (Act) established the Uranium Enrichment Decontamination and Decommissioning Fund (D and D Fund, or Fund) to pay the costs for decontamination and decommissioning three gaseous diffusion facilities located in Oak Ridge, Tennessee; Paducah, Kentucky; and Portsmouth, Ohio (diffusion facilities). The Act also authorized the Fund to pay remedial action costs associated with the Government`s operation of the facilities and to reimburse uranium and thorium licensees for the costs of decontamination, decommissioning, reclamation, and other remedial actions which are incident to sales to the Government. The report presents the results of the independent certified public accountants` audit of the D and D Fund financial statements as of September 30, 1996. The auditors have expressed an unqualified opinion on the 1996 statement of financial position and the related statements of operations and changes in net position and cash flows.

  6. 76 FR 43549 - Office of Thrift Supervision Integration; Dodd-Frank Act Implementation

    Science.gov (United States)

    2011-07-21

    ..., Manager, Disclosure Services and Administrative Operations, Communications Division, (202) 874-5378... abolishes the OTS ninety days after the transfer date. Specifically, the Dodd-Frank Act transfers to the OCC... operation of law.\\3\\ Title III also transfers OTS employees to either the OCC or FDIC, allocated as...

  7. 77 FR 46551 - Office of Privacy, Records, and Disclosure; Privacy Act of 1974, as Amended

    Science.gov (United States)

    2012-08-03

    ... National Defense Authorization Act for Fiscal Year 2008 (Pub. L. 110-181), which created the Special... custody, use, and preservation of the department's records, papers, and property. To facilitate SIGAR's... any information they post, as with any other information passing through or stored on SIGAR equipment...

  8. 76 FR 39980 - Departmental Offices; Privacy Act of 1974, as Amended

    Science.gov (United States)

    2011-07-07

    ... and electronic media. Retrievability: By taxpayer name and Taxpayer Identification Number, social...) is conducting a pilot project funded by the Partnership Fund for Program Integrity Innovation (Partnership Fund). The Partnership Fund was established by the Consolidated Appropriations Act, 2010 (Pub. L...

  9. Student Loan Marketing Association Financial Safety and Soundness Act of 1991. 102d Congress, 1st Session. Report To Accompany S. 1915.

    Science.gov (United States)

    Congress of the U.S., Washington, DC. Senate Committee on Labor and Human Resources.

    This document is a favorable report to the U.S. Senate on a bill that provides for the financial security of the Student Loan Marketing Association, an act which amends the Higher Education Act of 1965. The report urges the passage of this bill which sets forth various capital levels that safeguard the government from the possibility of loss…

  10. 12 CFR 563d.210 - Form and content of financial statements.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Form and content of financial statements. 563d... SECURITIES OF SAVINGS ASSOCIATIONS Regulations § 563d.210 Form and content of financial statements. The financial statements required to be contained in filings with the Office under the Act are as set out in the...

  11. DOD Financial Management: Greater Visibility Needed to Better Assess Audit Readiness for Property, Plant, and Equipment

    Science.gov (United States)

    2016-05-01

    with U.S. generally accepted accounting principles and establish and maintain effective internal control over financial reporting and compliance with... Accountability Office Highlights of GAO-16-383, a report to congressional committees May 2016 DOD FINANCIAL MANAGEMENT Greater Visibility... Accounting Standards Advisory Board FIAR Financial Improvement and Audit Readiness IUS internal-use software NDAA National Defense Authorization Act

  12. Summary of DoD Office of the Inspector General Audits of DoD Financial Management Challenges

    Science.gov (United States)

    2015-07-07

    were not always recorded using accrual accounting . Additionally, Army systems did not always record the transaction on an accrual basis as...mission is to provide independent, relevant, and timely oversight of the Department of Defense that supports the warfighter; promotes accountability ...financial management. The most prevalent areas of concern were DoD financial management systems, accounting entries, compliance with laws and

  13. Measuring Financial Literacy: Developing and Testing a Measurement Instrument with a Selected Group of South African Military Officers

    Science.gov (United States)

    Schwella, E.; van Nieuwenhuyzen, Bernard J.

    2014-01-01

    Are South Africans financially literate, and how can this be measured? Until 2009 there was no South African financial literacy measure and, therefore, the aim was to develop a South African measurement instrument that is scientific, socially acceptable, valid and reliable. To achieve this aim a contextual and conceptual analysis of financial…

  14. Department of Housing and Urban Development, Office of Lead Hazard Control and Healthy Homes

    Science.gov (United States)

    ... Offices Center for Faith-based and Neighborhood Partnerships Chief Financial Officer Chief Human Capital Officer Chief Information Officer Chief ... Offices Center for Faith-based and Neighborhood Partnerships Chief Financial Officer Chief Human Capital Officer Chief Information Officer Chief ...

  15. Prof. Dr. Rer. Nat. Burkhard Rauhut - Rector of RWTH Aachen University - Germany sign the golden book of the CERN. Greeting from Mr Sigurd Lettow, CERN Chief Financial Officer and Prof. Carlo Rubbia (ex CERN Director-General).

    CERN Multimedia

    Maximilien Brice

    2007-01-01

    Prof. Dr. Rer. Nat. Burkhard Rauhut - Rector of RWTH Aachen University - Germany sign the golden book of the CERN. Greeting from Mr Sigurd Lettow, CERN Chief Financial Officer and Prof. Carlo Rubbia (ex CERN Director-General).

  16. Acting in Isolation: Safeguarding and anti-trafficking officers' evidence and intelligence practices at the border

    Directory of Open Access Journals (Sweden)

    Jennifer K. Lynch

    2017-04-01

    Full Text Available Internationally, the border has been presented as a site of unique opportunity for the identification and protection of victims of human trafficking. In the UK, the establishment of specialist safeguarding and anti-trafficking (SAT units within the border force has raised questions about the challenges for border force officers (BFOs of balancing the enforcement of strict immigration rules with the protection of victims under anti-trafficking legislation. In this paper we draw on data collected from a study of anti-trafficking initiatives at Heathrow airport to consider a particular area of BFO frustration with SAT work: the collection and use of evidence and intelligence to support investigation and pursuit of potential SAT cases at the border. Our findings focus on the use of intelligence and data to inform initiatives and develop a comprehensive understanding of the trafficking problem; and the scope of BFO powers of evidence-collection on the frontline. The experience of BFOs points to a team often working in isolation as they attempt to traverse gaps in data collection and limits to their powers to gather evidence in pursuit of their duty to identify victims of trafficking at the UK border. We conclude by making proposals for how the border force and central government could improve evidence and intelligence practices in ways that translate into both more coherent anti-trafficking policy and better identification and support for victims.

  17. 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.

  18. The Impact of the Affordable Care Act on North Carolinian Breast Cancer Patients Seeking Financial Support for Treatment.

    Science.gov (United States)

    Obeng-Gyasi, Samilia; Tolnitch, Lisa; Greenup, Rachel A; Shelley Hwang, E

    2016-10-01

    The Affordable Care Act (ACA) was instated on 23 March 2010 to improve healthcare quality, reduce costs, and increase access. The Pretty in Pink Foundation (PIPF), a non-profit 501(C)(3) organization in North Carolina, provides financial assistance and in-kind support to individuals seeking help with breast cancer care. The objective of this study was to determine whether sociodemographic variables and treatment services varied among PIPF recipients since enactment of the ACA. North Carolinians who received financial assistance from the PIPF between 1 January 2013 and 31 December 2014 were included in the study, and the cohort was divided into two groups based on receipt of assistance before or after the enactment of the ACA. Descriptive statistics were tabulated as frequencies. Comparative univariate analysis between both groups was conducted using the χ (2) and Mann-Whitney U tests. All tests were two-sided and a p value reduction in subjects receiving assistance from the PIPF; however, no change in their insurance status has been observed.

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

    National Research Council Canada - National Science Library

    Flannery, Robert

    2002-01-01

    The federal government has focused on better business practices by implementing legislature, such as the Chief Financial Officer's Act of 1990, to initiate requirements for federal agencies to produce...

  20. Financial effect of instituting Deficit Reduction Act documentation requirements in family planning clinics in Oregon.

    Science.gov (United States)

    Rodriguez, Maria Isabel; Angus, Lisa; Elman, Emily; Darney, Philip D; Caughey, Aaron B

    2011-06-01

    The study was conducted to estimate the long-term costs for implementing citizenship documentation requirements in a Medicaid expansion program for family planning services in Oregon. A decision-analytic model was developed using two perspectives: the state and society. Our primary outcome was future reproductive health care costs due to pregnancy in the next 5 years. A Markov structure was utilized to capture multiple future pregnancies. Model inputs were retrieved from the existing literature and local hospital and Medicaid data related to reimbursements. One-way and multi-way sensitivity analyses were conducted. A Monte Carlo simulation was performed to simultaneously incorporate uncertainty from all of the model inputs. Screening for citizenship results in a loss of $3119 over 5 years ($39,382 vs. $42,501) for the state and $4209 for society ($63,391 compared to $59,182) for adult women. Among adolescents, requiring proof of identity and citizenship results in a loss of $3123 for the state ($39,378 versus $42,501) and $4214 for society ($63,391 instead of $59,177). Screening for citizenship status in publicly funded family planning clinics leads to financial losses for the state and society. Copyright © 2011 Elsevier Inc. All rights reserved.

  1. 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.

  2. Testimony: Statement of Paul J. Granetto Director Defense Financial Auditing Service Office of the Inspector General Department of Defense to the Subcommittee on Government Efficiency and Financial Management House Government Reform Committee on Defense Financial Management

    National Research Council Canada - National Science Library

    Granetto, Paul

    2003-01-01

    .... Decision-makers responsible for planning military actions need reliable financial information so that they can prudently manage available resources and allocate dollars to those processes that yield...

  3. 49 CFR 1200.2 - Adoption of generally accepted accounting principles issued by the Financial Accounting Standards...

    Science.gov (United States)

    2010-10-01

    ... principles issued by the Financial Accounting Standards Board (FASB). 1200.2 Section 1200.2 Transportation... COMMERCE ACT § 1200.2 Adoption of generally accepted accounting principles issued by the Financial... Financial Accounting Standards by the FASB, and provided that the Office of Economics, Environmental...

  4. Can environmental investment and expenditure enhance financial performance of US electric utility firms under the clean air act amendment of 1990?

    Energy Technology Data Exchange (ETDEWEB)

    Sueyoshi, Toshiyuki [New Mexico Institute of Mining and Technology, Department of Management, 801 Leroy Place, Socorro, NM 87801 (United States); National Cheng Kung University, College of Business, Department of Industrial and Information Management, Tainan (China); Goto, Mika [Central Research Institute of Electric Power Industry, 2-11-1, Iwado Kita, Komae-shi, Tokyo, 201-8511 (Japan)

    2009-11-15

    This study investigates the causality from environmental investment (as a long-term effort) and expenditure (as a short-term effort) to financial performance in the US electric utility industry. The industry is one of the large air polluters in the United States. This empirical study finds that the environmental expenditure under the US Clean Air Act has had a negative impact from 1989 to 2001. The negative impact has become much effective after the implementation of the Title IV Program (1995) of the US Clean Air Act. This study cannot find the influence of environmental investment on financial performance by a statistical test although it indicates a positive impact. In the United States, fossil-fueled power plants such as coal-fired ones still produce a large portion of electricity. The generation structure is inconsistent with the betterment in the US environmental protection and imposes a financial burden to electric utility firms. (author)

  5. Can environmental investment and expenditure enhance financial performance of US electric utility firms under the clean air act amendment of 1990?

    International Nuclear Information System (INIS)

    Sueyoshi, Toshiyuki; Goto, Mika

    2009-01-01

    This study investigates the causality from environmental investment (as a long-term effort) and expenditure (as a short-term effort) to financial performance in the US electric utility industry. The industry is one of the large air polluters in the United States. This empirical study finds that the environmental expenditure under the US Clean Air Act has had a negative impact from 1989 to 2001. The negative impact has become much effective after the implementation of the Title IV Program (1995) of the US Clean Air Act. This study cannot find the influence of environmental investment on financial performance by a statistical test although it indicates a positive impact. In the United States, fossil-fueled power plants such as coal-fired ones still produce a large portion of electricity. The generation structure is inconsistent with the betterment in the US environmental protection and imposes a financial burden to electric utility firms.

  6. Role of Surgical Services in Profitability of Hospitals in California: An Analysis of Office of Statewide Health Planning and Development Annual Financial Data.

    Science.gov (United States)

    Moazzez, Ashkan; de Virgilio, Christian

    2016-10-01

    With constant changes in health-care laws and payment methods, profitability, and financial sustainability of hospitals are of utmost importance. The purpose of this study is to determine the relationship between surgical services and hospital profitability. The Office of Statewide Health Planning and Development annual financial databases for the years 2009 to 2011 were used for this study. The hospitals' characteristics and income statement elements were extracted for statistical analysis using bivariate and multivariate linear regression. A total of 989 financial records of 339 hospitals were included. On bivariate analysis, the number of inpatient and ambulatory operating rooms (ORs), the number of cases done both as inpatient and outpatient in each OR, and the average minutes used in inpatient ORs were significantly related with the net income of the hospital. On multivariate regression analysis, when controlling for hospitals' payer mix and the study year, only the number of inpatient cases done in the inpatient ORs (β = 832, P = 0.037), and the number of ambulatory ORs (β = 1,485, 466, P = 0.001) were significantly related with the net income of the hospital. These findings suggest that hospitals can maximize their profitability by diverting and allocating outpatient surgeries to ambulatory ORs, to allow for more inpatient surgeries.

  7. Application of the Lean Office philosophy and mapping of the value stream in the process of designing the banking units of a financial company

    Directory of Open Access Journals (Sweden)

    Nelson Antônio Calsavara

    2016-09-01

    Full Text Available The purpose of this study is to conduct a critical analysis of the effects of Lean Office on the design process of the banking units of a financial company and how the implementation of this philosophy may contribute to productivity, thus reducing implementation time. A literature review of the Toyota Production System was conducted, as well as studies on its methods, with advancement to lean thinking and consistent application of Lean philosophies in services and Office. A bibliographic and documentary survey of the Lean processes and procedures for opening bank branches was taken. A Current State Map was developed, modeling the current operating procedures. Soon after the identification and analysis of waste, proposals were presented for reducing deadlines and eliminating and grouping stages, with consequent development of the Future State Map, implementation and monitoring of stages, and the measurement of estimated time gains in operation, demonstrating an estimated 45% reduction, in days, from start to end of the process, concluding that the implementation of the Lean Office philosophy contributed to the process.

  8. 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.

  9. 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.

  10. 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 Document Server

    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.

  11. 77 FR 76356 - Privacy of Consumer Financial Information Under Title V of the Gramm-Leach-Bliley Act

    Science.gov (United States)

    2012-12-28

    ... information to market to me.'' A financial institution that chooses to offer an opt-out for joint marketing... institutions to jointly market to me.'' (h) Barcodes. A financial institution may elect to include a barcode...: ``[name of financial institution] doesn't jointly market''; or (ii) If it shares personal information for...

  12. 17 CFR 449.1 - Form G-FIN, notification by financial institutions of status as government securities broker or...

    Science.gov (United States)

    2010-04-01

    ... Securities Exchange Act of 1934. This form is to be used by financial institutions that are government... Currency, the Federal Deposit Insurance Corporation, the Director of the Office of Thrift Supervision and...

  13. 75 FR 16853 - Office of the Director of National Intelligence; Privacy Act of 1974; System of Records

    Science.gov (United States)

    2010-04-02

    ... system can range from UNCLASSIFIED to TOP SECRET. SYSTEM LOCATION: Office of the Director of National... of records in this system can range from UNCLASSIFIED to TOP SECRET. SYSTEM LOCATION: Office of the... UNCLASSIFIED to TOP SECRET. SYSTEM LOCATION: Office of the Director of National Intelligence, Washington, DC...

  14. 6 CFR Appendix A to Part 5 - FOIA/Privacy Act Offices of the Department of Homeland Security

    Science.gov (United States)

    2010-01-01

    ... of the Secretary Office of the Deputy Secretary Office of the Under Secretary for Management B Office... Hazard Information System of the National Oceanic and Atmospheric Administration), National Oceanic and... Preparedness d. Strategic National Stockpile 2. Centers for Disease Control and Agency for Toxic Substances and...

  15. Office of Environmental Management Uranium Enrichment Decontamination and Decommissioning Fund financial statements, September 30, 1995 and 1994

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1996-02-21

    The Energy Policy Act of 1992 (Act) requires the Department of Energy to retain ownership and responsibility for the costs of environmental cleanup resulting from the Government`s operation of the three gaseous diffusion facilities located at the K-25 site in Oak Ridge, Tennessee; Paducah, Kentucky; and Portsmouth, Ohio. The Act transferred the uranium enrichment enterprise to the United States Enrichment Corporation (USEC) as of July 1, 1993, and established the Uranium Enrichment Decontamination and Decommissioning Fund (D&D Fund) to: Pay for the costs of decontamination and decommissioning at the diffusion facilities; pay the annual costs for remedial action at the diffusion facilities to the extent that the amount in the Fund is sufficient; and reimburse uranium/thorium licensees for the costs of decontamination, decommissioning, reclamation, and other remedial actions which are incident to sales to the Government.

  16. State shipment fees as a supplement to federal financial assistance under section 180(c) of the nuclear waste policy act

    International Nuclear Information System (INIS)

    Janairo, L.R.

    2009-01-01

    In Section 180(c) of the Nuclear Waste Policy Act (NWPA), Congress requires the Secretary of Energy to provide financial and technical assistance to states and tribes that will be affected by shipments of spent nuclear fuel and high-level radioactive waste (HLW) to a national repository or other NWPA-mandated facility. Although Section 180(c) assistance may be an important source of revenue for some states, two major limitations will reduce its effectiveness in preparing state and local personnel along shipping routes for their oversight and emergency response roles in connection with shipments to a national repository. First, Section 180(c) applies only to shipments to facilities mandated by the NWPA, therefore unless Congress amends the NWPA, the Secretary has no obligation to provide assistance to states and tribes that are affected by shipments to private facilities or to other federal storage locations. Second, the U.S. Department of Energy (DOE) has interpreted Section 180(c) assistance as solely intended 'for training', not for actually carrying out activities such as inspecting or escorting shipments. No mechanism or mandate currently exists for DOE to provide states with assistance in connection with operations - related activities. This paper looks at state shipment fees as a supplement to or a substitute for the federal financial assistance that is available through Section 180(c) specifically with regard to states. Using DOE' s data on projected shipment numbers, representative routes, and affected population, and following the department's proposed formula for allocating Section 180(c) assistance, the author examined the potential revenues states could reap through a standard fee as opposed to the NWPA-mandated assistance . The analysis shows that, while more states would likely derive greater benefit from Section 180(c) grants than they would from fees, the states with the highest projected shipment numbers would appear to gain by foregoing Section

  17. Implementation of directive 2011/7/EU on combating late payment in commercial transactions in the Republic of Macedonia: The Financial Discipline Act

    Directory of Open Access Journals (Sweden)

    Josimovski Aleksandar

    2015-01-01

    Full Text Available In the Republic of Macedonia, the legislator has tried to solve the problem of late payment in commercial transactions by enacting the Financial Discipline Act. The justifications for enacting this Act were the illiquidity of the business sector and the implementation of the EU Directive on combating late payment in commercial transactions. Yet, the Act includes several differences in comparison to the regime envisaged in the Directive. The time limits governing the performance of monetary liabilities in transactions between economic operators (undertakings are identical with those in the EU Directive; however, the Act does not regulate payment in installment and does not provide for an extension of time limits unless expressly agreed. On the other hand, public authorities have a few privileges: time limits for commercial transactions between public authorities and economic operators are identical with the time limits for transactions between economic operators (whereas in the Directive time limits for public authorities are shorter; contracts on perennial procurement are exempt from compliance with this Act; and particular categories of public authorities should comply with the general time limits for commercial transactions as of 1 January 2016. Additionally, considering the prescribed misdemeanor sanctions applicable in cases where the debtor has failed to pay within the prescribed time limits, the purpose of the Financial Discipline Act remains unclear. Has it been enacted to increase or to reduce the liquidity in the national economy?.

  18. 75 FR 30014 - Office of Energy Efficiency and Renewable Energy; Energy Efficiency and Conservation Block Grant...

    Science.gov (United States)

    2010-05-28

    ... submittals for consistency with the requirements of Office of Management and Budget's (OMB) Cost Principles... classes (Basic Financial Assistance and Cost Principles--see the Acquisition Career Management Program... not provided from the National Environmental Policy Act (NEPA) or the Office of Management and Budget...

  19. 77 FR 27108 - Privacy Act of 1974, as Amended; Computer Matching Program (SSA/Office of Child Support...

    Science.gov (United States)

    2012-05-08

    ...: Social Security Administration (SSA). ACTION: Notice of a renewal of an existing computer matching... protections for such persons. The Privacy Act, as amended, regulates the use of computer matching by Federal... SOCIAL SECURITY ADMINISTRATION [Docket No. SSA 2012-0010] Privacy Act of 1974, as Amended...

  20. 77 FR 58111 - Notice of Submission for OMB Review; Office of Postsecondary Education; Higher Education Act (HEA...

    Science.gov (United States)

    2012-09-19

    ...; Higher Education Act (HEA) Title II Report Cards on State Teacher Credentialing and Preparation SUMMARY: The Higher Education Opportunity Act of 2008 (HEOA) calls for annual reports from states and institutions of higher education (IHEs) on the quality of teacher preparation and state teacher certification...

  1. 77 FR 49849 - Privacy Act of 1974, as Amended; Computer Matching Program (SSA/Office of Child Support...

    Science.gov (United States)

    2012-08-17

    ...: Social Security Administration (SSA). ACTION: Notice of a renewal of an existing computer-matching... INFORMATION: A. General The Computer Matching and Privacy Protection Act of 1988 (Public Law (Pub. L.) 100-503... SOCIAL SECURITY ADMINISTRATION [Docket No. SSA 2012-0021] Privacy Act of 1974, as Amended...

  2. 78 FR 16564 - Privacy Act of 1974, as Amended; Computer Matching Program (SSA/Office of Personnel Management...

    Science.gov (United States)

    2013-03-15

    ... 1021 AGENCY: Social Security Administration (SSA). ACTION: Notice of a renewal of existing computer... above. SUPPLEMENTARY INFORMATION: A. General The Computer Matching and Privacy Protection Act of 1988... SOCIAL SECURITY ADMINISTRATION [Docket No. SSA 2012-0073] Privacy Act of 1974, as Amended...

  3. 78 FR 26845 - Privacy Act of 1974; Department of Transportation, Office of the Secretary of Transportation; DOT...

    Science.gov (United States)

    2013-05-08

    ... for speeches and other events and meetings, and to provide information to the media and public about... with 5 U.S.C. 552a(r), DOT has provided a report of this system of records to the Office of Management.... In addition you should provide the following: An explanation of why you believe the Department would...

  4. 75 FR 38526 - Office of Consumer Information and Insurance Oversight: Privacy Act of 1974; Report of a New...

    Science.gov (United States)

    2010-07-02

    .... Office of Personnel Management, the U.S. Department of Agriculture's National Finance Center (NFC), and... birth, Social Security Number (SSN), gender, state of residence, information about prior coverage... residential address (if different than the mailing address), date of birth, Social Security Number (if the...

  5. 76 FR 37000 - Amendment to the Bank Secrecy Act Regulations-Reports of Foreign Financial Accounts; Correction

    Science.gov (United States)

    2011-06-24

    ... DEPARTMENT OF THE TREASURY Financial Crimes Enforcement Network 31 CFR Part 1010 RIN 1506-AB08.... List of Subjects in 31 CFR Part 1010 Administrative practice and procedure, Banks, Banking, Brokers, Currency, Foreign banking, Foreign currencies, Gambling, Investigations, Penalties, Reporting and...

  6. 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…

  7. Marketing Financial Aid

    Science.gov (United States)

    Huddleston, Thomas, Jr.; Batty, Burt F.

    1978-01-01

    Student financial assistance services are becoming a major part of the institutional marketing plan as traditional college-age students decline in numbers and price competition among institutions increases. The effect of financial aid on enrollment and admissions processes is discussed along with the role of the financial aid officer. (Author/LBH)

  8. Beyond the Patriot Act: Rulings from the Office of Foreign Asset Control (OFAC and their Effects on Canadian Libraries

    Directory of Open Access Journals (Sweden)

    Andrew Waller

    2006-11-01

    Full Text Available OFAC is the Office of Foreign Assets Control, part of the United States Department of the Treasury. OFAC governs sanctions against countries embargoed by the United States and has released rulings that have implications on the licenses signed by Canadian libraries and the provision of information to library users. This paper investigates the effects of the OFAC rulings and presents some suggestions for dealing with these in the Canadian library community.

  9. Beyond the Patriot Act: Rulings from the Office of Foreign Asset Control (OFAC and their Effects on Canadian Libraries

    Directory of Open Access Journals (Sweden)

    Andrew Waller

    2006-03-01

    Full Text Available OFAC is the Office of Foreign Assets Control, part of the UnitedStates Department of the Treasury. OFAC governs sanctions againstcountries embargoed by the United States and has released rulings thathave implications on the licenses signed by Canadian libraries and theprovision of information to library users. This paper investigates theeffects of the OFAC rulings and presents some suggestions for dealingwith these in the Canadian library community.

  10. Barriers to delivering mental health services in Georgia with an economic and financial focus: informing policy and acting on evidence.

    Science.gov (United States)

    Sulaberidze, Lela; Green, Stuart; Chikovani, Ivdity; Uchaneishvili, Maia; Gotsadze, George

    2018-02-13

    Whilst there is recognition that the global burden of disease associated with mental health disorders is significant, the economic resources available, especially in Low and Middle Income Countries, are particularly scarce. Identifying the economic (system) and financial (individual) barriers to delivering mental health services and assessing the opportunities for reform can support the development of strategies for change. A mixed methods study was developed, which engaged with a range of stakeholders from mental health services, including key informants, service managers, healthcare professional and patients and their care-takers. Data generated from interviews and focus groups were analysed using an existing framework that outlines a range of economic and financial barriers to improving mental health practice. In addition, the study utilised health financing and programmatic data. The analysis identified a variety of local economic barriers, including: the inhibition of the diversification of the mental health workforce and services due to inflexible resources; the variable and limited provision of services across the country; and the absence of mechanisms to assess the delivery and quality of existing services. The main financial barriers identified were related to out-of pocket payments for purchasing high quality medications and transportation to access mental health services. Whilst scarcity of financial resources exists in Georgia, as in many other countries, there are clear opportunities to improve the effectiveness of the current mental health programme. Addressing system-wide barriers could enable the delivery of services that aim to meet the needs of patients. The use of existing data to assess the implementation of the mental health programme offers opportunities to benchmark and improve services and to support the appropriate commissioning and reconfiguration of services.

  11. Comparing the Affordable Care Act's Financial Impact on Safety-Net Hospitals in States That Expanded Medicaid and Those That Did Not.

    Science.gov (United States)

    Dobson, Allen; DaVanzo, Joan E; Haught, Randy; Phap-Hoa, Luu

    2017-11-01

    Safety-net hospitals play a vital role in delivering health care to Medicaid enrollees, the uninsured, and other vulnerable patients. By reducing the number of uninsured Americans, the Affordable Care Act (ACA) was also expected to lower these hospitals’ significant uncompensated care costs and shore up their financial stability. To examine how the ACA’s Medicaid expansion affected the financial status of safety-net hospitals in states that expanded Medicaid and in states that did not. Using Medicare hospital cost reports for federal fiscal years 2012 and 2015, the authors compared changes in Medicaid inpatient days as a percentage of total inpatient days, Medicaid revenues as a percentage of total net patient revenues, uncompensated care costs as a percentage of total operating costs, and hospital operating margins. Medicaid expansion had a significant, favorable financial impact on safety-net hospitals. From 2012 to 2015, safety-net hospitals in expansion states, compared to those in nonexpansion states, experienced larger increases in Medicaid inpatient days and Medicaid revenues as well as reduced uncompensated care costs. These changes improved operating margins for safety-net hospitals in expansion states. Margins for safety-net hospitals in nonexpansion states, meanwhile, declined.

  12. 75 FR 54213 - Privacy Act of 1974, as Amended; Computer Matching Program (SSA/Office of Personnel Management...

    Science.gov (United States)

    2010-09-03

    ... 1021 AGENCY: Social Security Administration (SSA). ACTION: Notice of a renewal of an existing computer.... SUPPLEMENTARY INFORMATION: A. General The Computer Matching and Privacy Protection Act of 1988 (Public Law (Pub... computer matching involving the Federal government could be performed and adding certain protections for...

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

    Science.gov (United States)

    1990-08-01

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

  14. The role of 'financial myths' in financial crises

    OpenAIRE

    Eric S. Rosengren

    2011-01-01

    Remarks by Eric S. Rosengren, President and Chief Executive Officer, Federal Reserve Bank of Boston, at the Boston University conference on The State of Financial Reform (panel on Lessons Learned from the Global Financial Meltdown), February 28, 2011, Boston, Massachusetts

  15. 78 FR 59080 - Audit and Financial Management Advisory Committee (AFMAC)

    Science.gov (United States)

    2013-09-25

    ... Administration, 409 3rd Street SW., Office of the Chief Financial Officer Conference Room, 6th Floor, Washington.... Jonathan Carver, Chief Financial Officer, 409 3rd Street SW., 6th Floor, Washington, DC 20416, phone: (202...-1608, email: [email protected] ; SBA, Office of Chief Financial Officer, 409 3rd Street SW...

  16. 78 FR 26680 - Audit and Financial Management Advisory Committee (AFMAC)

    Science.gov (United States)

    2013-05-07

    ... Administration, 409 3rd Street SW., Office of the Chief Financial Officer Conference Room, 6th Floor, Washington... placed on the agenda. Jonathan Carver, Chief Financial Officer, 409 3rd Street SW., 6th Floor, Washington... Donna Wood at (202) 619- 1608, email: [email protected] ; SBA, Office of Chief Financial Officer, 409...

  17. Financial Management, Profile of the Air Force Financial Managers

    National Research Council Canada - National Science Library

    1997-01-01

    ... are confined to comparable organizations and financial management positions in the services. These positions most often include comptrollers, deputy comptrollers, and budget officers located at operational...

  18. The Majority Rule Act. EdSource Election Brief: Proposition 26.

    Science.gov (United States)

    EdSource, Inc., Palo Alto, CA.

    This article summarizes "The Majority Rule Act for Smaller Classes, Safer Schools and Financial Accountability" (Proposition 26). The Majority Rule Act deals with the percentage vote that a school district, county office of education, or community college, needs in an election to authorize local general-obligation bonds for school…

  19. 77 FR 56824 - Privacy Act of 1974; Computer Matching Program

    Science.gov (United States)

    2012-09-14

    ... functions and duties of the Chief Operating Officer. Dated: September 11, 2012. James F. Manning, Chief of... recipients of, financial assistance under title IV of the Higher Education Act of 1965, as amended (HEA), as.... 4. Categories of Records and Individuals Covered The records to be used in the match and the roles...

  20. 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.

  1. Applying Strategic Management in the Office of the Assistant Secretary of the Army for Financial Management and Comptroller (ASA(FM&C))

    National Research Council Canada - National Science Library

    Sturek, Frank

    2000-01-01

    The Assistant Secretary of the Army for Financial Management and Comptroller (ASA(FM&C)), the Honorable Mrs. Helen T. McCoy, started an organizational performance improvement initiative in September 1999...

  2. 78 FR 30861 - Membership of the Office of the Secretary Performance Review Board

    Science.gov (United States)

    2013-05-23

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

  3. Consolidating Financial Statements.

    Science.gov (United States)

    Wood, Marcia R.

    This publication is designed to be a desktop reference and assist financial officers in both public and independent institutions of higher education in the preparation of consolidated financial statements. Chapter 1 covers generally accepted accounting principles and other accounting literature, and summarizes reporting rules of the Financial…

  4. 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.

  5. 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

  6. 75 FR 63525 - Audit and Financial Management Advisory Committee (AFMAC)

    Science.gov (United States)

    2010-10-15

    ... Street, SW., Office of the Chief Financial Officer Conference Room, 6th Floor, Washington, DC [email protected] , SBA, Office of Chief Financial Officer, 409 3rd Street, SW., Washington, DC 20416... Jonathan Carver, by fax or e-mail, in order to be placed on the agenda. Jonathan Carver, Chief Financial...

  7. 76 FR 64990 - Audit and Financial Management Advisory (AFMAC)

    Science.gov (United States)

    2011-10-19

    ... Street, SW., Office of the Chief Financial Officer, Washington, DC 20416. SUPPLEMENTARY INFORMATION..., in order to be placed on the agenda. Jonathan Carver, Chief Financial Officer, 409 3rd Street, SW... Chief Financial Officer, 409 3rd Street, SW., Washington, DC 20416. For more information, please visit...

  8. 76 FR 69793 - Audit and Financial Management Advisory (AFMAC)

    Science.gov (United States)

    2011-11-09

    ... Street SW., Office of the Chief Financial Officer, Washington, DC 20416. SUPPLEMENTARY INFORMATION... fax or email, in order to be placed on the agenda. Jonathan Carver, Chief Financial Officer, 409 3rd... Financial Officer, 409 3rd Street SW., Washington, DC 20416. For more information, please visit our Web site...

  9. 77 FR 64373 - Audit and Financial Management Advisory (AFMAC)

    Science.gov (United States)

    2012-10-19

    ... the Chief Financial Officer Conference Room, 6th Floor, Washington, DC 20416. SUPPLEMENTARY.... Jonathan Carver, Chief Financial Officer, 409 3rd Street SW., 6th Floor, Washington, DC 20416, phone: (202...-1608, email: [email protected] ; SBA, Office of Chief Financial Officer, 409 3rd Street SW...

  10. Financial Management: Overall Plan Needed To Guide System Improvements at Education. United States General Accounting Office Report to the Secretary of Education.

    Science.gov (United States)

    General Accounting Office, Washington, DC.

    The U.S. Department of Education's financial management environment and effectiveness are described, together with the reliability of its accounting and internal control systems for the management of the money it gives or lends to schools, individual students, states, and local education agencies. The study found that key accounting and related…

  11. The Vital Role of Administrative Cost Allowances to Student Financial Aid Offices: Key Findings from NASFAA's Administrative Cost Allowance Survey, July 2011

    Science.gov (United States)

    National Association of Student Financial Aid Administrators (NJ1), 2011

    2011-01-01

    The National Association of Student Financial Aid Administrators (NASFAA) recently conducted a survey on the 2009-10 award year Administrative Cost Allowances (ACA), which are funds used by colleges and universities to support operations and professional development. Specifically, ACA is often used in essential areas that support the day-to-day…

  12. 7 CFR Appendix to Subpart A of... - List of Federal Financial Assistance From USDA

    Science.gov (United States)

    2010-01-01

    ... Food Security Act of 1985 (7 U.S.C. 1281 et seq.). 7. Human Nutrition 7 CFR 3015.205(b); Department of... 7 Agriculture 1 2010-01-01 2010-01-01 false List of Federal Financial Assistance From USDA Appendix to Subpart A of Part 15 Agriculture Office of the Secretary of Agriculture NONDISCRIMINATION...

  13. The views of policy influencers and mental health officers concerning the Named Person provisions of the Mental Health (Care and Treatment) (Scotland) Act 2003.

    Science.gov (United States)

    Berzins, Kathryn M; Atkinson, Jacqueline M

    2010-10-01

    The Mental Health (Care and Treatment) (Scotland) Act 2003 introduced the role of the Named Person, who can be nominated by service users to protect their interests if they become subject to compulsory measures and replaces the Nearest Relative. If no nomination is made, the primary carer or nearest relative is appointed the Named Person. The views of professionals involved in the development and implementation of the provisions were unknown. To describe the perceptions of mental health officers and policy makers involved in the development and implementation of the new provisions. Sixteen professionals were interviewed to explore their perceptions of and experiences with the Named Person provisions. Data were analysed using Thematic Analysis. Perceptions of the Named Person provisions were generally favourable but concerns were expressed over low uptake; service users' and carers' lack of understanding of the role; and potential conflict with human rights legislation over choice and information sharing. Legislation should be amended to allow the choice of no Named Person and the prevention of information being shared with the default appointed Named Person. Removal of the default appointment should be considered.

  14. "Meaningful use" of EHR in dental school clinics: how to benefit from the U.S. HITECH Act's financial and quality improvement incentives.

    Science.gov (United States)

    Kalenderian, Elsbeth; Walji, Muhammad; Ramoni, Rachel B

    2013-04-01

    Through the 2009 HITECH (Health Information Technology for Economic and Clinical Health) Act, the U.S. government committed $27 billion to incentivize the adoption and "meaningful use" of certified electronic health records (EHRs) by providers, including dentists. Given their patient profiles, dental school clinics are in a position to benefit from this time-delimited commitment to support the adoption and use of certified EHR technology under the Medicaid-based incentive. The benefits are not merely financial: rather, the meaningful use objectives and clinical quality measures can drive quality improvement initiatives within dental practices and help develop a community of medical and dental professionals focused on quality. This article describes how dentists can qualify as eligible providers and the set of activities that must be undertaken and attested to in order to obtain this incentive. Two case studies describe the approaches that can be used to meet the Medicaid threshold necessary to be eligible for the incentive. Dentists can and have successfully applied for meaningful use incentive payments. Given the diverse set of patients who are treated at dental schools, these dental practices are among those most likely to benefit from the incentive programs.

  15. The 2000 DOD Financial Management Improvement Plan

    National Research Council Canada - National Science Library

    2001-01-01

    The Federal Financial Management Improvement Act of 1996 requires DoD financial management systems to comply substantially with Federal financial management system requirements, Federal accounting standards, and the U.S...

  16. Erecting a Sturdy Financial Structure.

    Science.gov (United States)

    West, Jeffrey J.

    1998-01-01

    Explanation of the technological setting in which college and university financial systems have developed is provided for financial officers, to aid in devising a plan for the chart of accounts and erecting an efficient, logical, flexible financial structure. Topics include software/hardware advances, understanding the demand for financial…

  17. Continuation of Solicitation for the Office of Science Financial Assistance Program - Notice DE-FG01-04ER04-01

    CERN Multimedia

    2003-01-01

    "The Office of Science (SC) of the Department of Energy (DOE) hereby announces its continuing interest in receiving grant applications for support of work in the following program areas: Basic Energy Sciences, High Energy Physics, Nuclear Physics, Advanced Scientific Computing Research, Fusion Energy Sciences, Biological and Environmental Research, and Energy Research Analyses".

  18. Utilizing Commercial Real Estate Owner and Investor Data to Analyze the Financial Performance of Energy Efficient, High-Performance Office Buildings

    Energy Technology Data Exchange (ETDEWEB)

    Cloutier, Deborah [JDM Associates, Falls Church, VA (United States); Hosseini, Farshid [JDM Associates, Falls Church, VA (United States); White, Andrew [JDM Associates, Falls Church, VA (United States)

    2017-05-01

    Evidence has shown that owning and operating energy-efficient, high-performance, “green” properties results in multiple benefits including lower utility bills, higher rents, improved occupancy, and greater net operating income. However, it is difficult to isolate and control moderating factors to identify the specific drivers behind improved financial performance and value to investors that results from sustainability in real estate. DOE is interested in facilitating deeper investigation of the correlation between energy efficiency and financial performance, reducing data acquisition and matching challenges, and developing a stronger understanding of how sustainable design and energy efficiency impact value. DOE commissioned this pilot study to test the logistical and empirical procedures required to establish a Commercial Real Estate Data Aggregation & Trends Analysis lab, determine the potential benefits available through the lab, and contribute to the existing body of evidence in this field.

  19. 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 section...

  20. 7 CFR 3019.52 - Financial reporting.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Financial reporting. 3019.52 Section 3019.52 Agriculture Regulations of the Department of Agriculture (Continued) OFFICE OF THE CHIEF FINANCIAL OFFICER... Records § 3019.52 Financial reporting. (a) The following forms or such other forms as may be approved by...

  1. About the financial market infrastructure improvement

    OpenAIRE

    Zheleznyak, V.

    2009-01-01

    The creation of such new financial market unit as the investment project office is proposed. The office's activity must be promotional for project finance expansion in the Ukraine. The special attention was paid to insurance companies, banks and investment project office interaction through the temporary financial investment cluster.

  2. Grant Administration Officer | IDRC - International Development ...

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

    Job Summary The Grant Administration Officer is responsible to oversee all ... The incumbent provides administrative and financial advice throughout the life ... and the Chief, External Funds Management (EFM), the administrative and financial ...

  3. United States Department of Energy Office of Nuclear Energy, Isotope Production and Distribution Program financial statements, September 30, 1996 and 1995

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-04-01

    The charter of the Department of Energy (DOE) Isotope Production and Distribution Program (Isotope Program) covers the production and sale of radioactive and stable isotopes, associated byproducts, surplus materials such as lithium, and related isotope services. Service provided include, but are not limited to, irradiation services, target preparation and processing, source encapsulation and other special preparations, analyses, chemical separations, and leasing of stable isotopes for research purposes. Isotope Program products and services are sold worldwide for use in a wide variety of research, development, biomedical, and industrial applications. This report presents the results of the independent certified public accountants` audit of the Isotope Production and Distribution Program`s (Isotope) financial statements as of September 30, 1996.

  4. 14 CFR 1260.26 - Financial management.

    Science.gov (United States)

    2010-01-01

    ... 14 Aeronautics and Space 5 2010-01-01 2010-01-01 false Financial management. 1260.26 Section 1260... AGREEMENTS General Provisions § 1260.26 Financial management. Financial Management August 2003 (a) Advance payments through a Letter of Credit will be made by the Financial Management Office of the NASA Center...

  5. 29 CFR 95.52 - Financial reporting.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Financial reporting. 95.52 Section 95.52 Labor Office of the... Records § 95.52 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial information from recipients: (1) SF-269 or SF-269A, Financial...

  6. 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...

  7. Process for Transition of Uranium Mill Tailings Radiation Control Act Title II Disposal Sites to the U.S. Department of Energy Office of Legacy Management for Long-Term Surveillance and Maintenance

    Energy Technology Data Exchange (ETDEWEB)

    None

    2012-03-01

    This document presents guidance for implementing the process that the U.S. Department of Energy (DOE) Office of Legacy Management (LM) will use for assuming perpetual responsibility for a closed uranium mill tailings site. The transition process specifically addresses sites regulated under Title II of the Uranium Mill Tailings Radiation Control Act (UMTRCA) but is applicable in principle to the transition of sites under other regulatory structures, such as the Formerly Utilized Sites Remedial Action Program.

  8. Le directeur financier

    OpenAIRE

    Mattiacci , Noëllie

    2015-01-01

    Following multiple economic crises, the Chief Financial Officer has become a major player within the company. Its missions have unquestionably evolved. Initially, he performed accounting missions ensuring effective financial management. Today, it occupies the strategic functions necessary to the development of the company. This diversity of skills allows him to have a global and cross-enterprise vision. Despite its leading role, no study was conducted concerning the determination of the legal...

  9. 76 FR 35273 - Open Meeting of the President's Advisory Council on Financial Capability

    Science.gov (United States)

    2011-06-16

    ... access the audio webcast will be posted on the Treasury's Office of Financial Education and Financial... Education and Financial Access and finally on President's Advisory Council on Financial Capability). The... to the Department of the Treasury, Office of Financial Education and Financial Access, Main Treasury...

  10. The Blue Book. Accounting, Recordkeeping, and Reporting by Postsecondary Educational Institutions for Federally Funded Student Financial Aid Programs. [1999 Edition.

    Science.gov (United States)

    Department of Education, Washington, DC.

    This guide is intended to provide guidance to college and university business office personnel who handle recordkeeping, accounting, and other fiscal reporting functions for federal Title IV financial aid programs, as authorized by the Higher Education Act of 1965, as amended. This edition emphasizes the benefits and challenges of electronic…

  11. The Blue Book: Accounting, Recordkeeping, and Reporting by Postsecondary Educational Institutions for Federally Funded Student Financial Aid Programs.

    Science.gov (United States)

    Department of Education, Washington, DC.

    This book provides guidance to school business office personnel who handle fiscal recordkeeping, accounting, and reporting functions for federal Title IV student financial aid programs authorized by the Higher Education Act of 1965, as amended. It provides a technical resource for Title IV management responsibilities that are shared among various…

  12. How to Make Financial Aid "Freshman-Friendly"

    Science.gov (United States)

    Pugh, Susan L.; Johnson, David B.

    2011-01-01

    Ultimately, making financial aid "freshman friendly" also makes financial aid "sophomore friendly," "junior friendly," and "senior friendly." Indiana University has in place an Office of Enrollment Management (OEM) model that includes focused financial aid packaging strategies complemented by unique contact…

  13. 49 CFR 27.19 - Compliance with Americans with Disabilities Act requirements and FTA policy.

    Science.gov (United States)

    2010-10-01

    ... requirements and FTA policy. 27.19 Section 27.19 Transportation Office of the Secretary of Transportation... General § 27.19 Compliance with Americans with Disabilities Act requirements and FTA policy. (a... subpart F of this part. (b) Consistent with FTA policy, any recipient of Federal financial assistance from...

  14. Financial System of Malaysia: the Concept of Financial Dispute

    Directory of Open Access Journals (Sweden)

    Evgenia E. Frolova

    2017-01-01

    Full Text Available Purpose: the article examines the main problems associated the new regulatory acts of Malaysia – the Financial Services Act of 2013 and the Islamic Financial Services Act of 2013; The characteristics of the legal status of the "Ombudsman for financial services" are listed, types of financial disputes subject to settlement under the "financial ombudsman scheme" are listed, parties to the financial dispute are identified. To achieve this goal, the article must solve the following tasks: to determine whether there are institutions in Malaysia that provide services for resolving financial disputes; to investigate the main problems associated with the definition of the concept and types of financial dispute, the conditions for the transfer of a financial dispute to the competent authority. Methods: this article is based on an interdisciplinary concept of research, which allowed to distinguish the distinctive features of the legal regulation of the settlement of financial disputes in Malaysia. Results: according to the provisions of the new laws of Malaysia, namely the Financial Services Act of 2013 and the Islamic Financial Services Act of 2013, a financial dispute should be understood as a dispute, to which the parties are a financial consumer and a financial service provider provider. Financial disputes include disputes in the field of insurance and Islamic insurance, as well as disputes over bank cards, bank accounts, ATMs, Internet banking, mobile banking, and others. The main body for the settlement of financial disputes is the Financial Ombudsman. The competence of the financial ombudsman is limited by the amount of the claim of 250,000 ringgit (about 4.5 million rubles, under insurance claims – 10,000 ringgit, in the field of unauthorized transactions – 25,000 ringgit. The procedure for resolving a financial dispute, which in Malaysia is referred to as the "scheme of a financial ombudsman", is established by the Central Bank of Malaysia

  15. from left to right : Mr Michel Della Negra (Last spokeperson of CMS), Prof. Tejinder ("Jim") Virdee (actual spokeperson of CMS), Mr Robert Aymar (CERN Director General) and Mr Sigurd Lettow (Chief Financial Officer of CERN) assist to the Lowering of the final element (YE-1) of the Compact Muon Solenoid (CMS) detector into its underground experimental cavern.

    CERN Multimedia

    Maximilien Brice

    2008-01-01

    from left to right : Mr Michel Della Negra (Last spokeperson of CMS), Prof. Tejinder ("Jim") Virdee (actual spokeperson of CMS), Mr Robert Aymar (CERN Director General) and Mr Sigurd Lettow (Chief Financial Officer of CERN) assist to the Lowering of the final element (YE-1) of the Compact Muon Solenoid (CMS) detector into its underground experimental cavern.

  16. Organizational provision of management of bank financial and economic activities

    Directory of Open Access Journals (Sweden)

    O.V. Lysenok

    2018-04-01

    Full Text Available The article deals with the organizational support of the process of management of financial and economic activities of banking institutions. In particular, the activity of one of the main divisions of the Treasury Bank, which is created and acts as an independent unit, justifies the decision to make certain financial transactions on the relevant financial markets and manages cash flows through interaction with branches, departments and offices of the banking institution. The article also focuses on the problem of the lack of accurate and up-to-date information between the structural units that take part in the management of the finances of the banking institution. In connection with this, it is necessary to create an information and management field of the bank, which is a collection of organized information input and output flows on the financial and economic activities of the bank, forming a unified management information about the financial activities of the banking institution. The article also focuses on the concept of the creation of an informational and managerial tree, according to which, in the structure of management of financial and economic activity of a banking institution, it is necessary to allocate five levels, based on which the principle of obligatory passage of necessary information at all levels with a gradual systematization and generalization. The concept considered in the article gives an idea of the logic and methodology of creating the process of forming general managerial decisions regarding the financial and economic activity of the bank in the future.

  17. The New Planned Giving Officer.

    Science.gov (United States)

    Jordan, Ronald R.; Quynn, Katelyn L.

    1994-01-01

    A planned giving officer is seen as an asset to college/university development for technical expertise, credibility, and connections. Attorneys, certified public accountants, bank trust officers, financial planners, investment advisers, life insurance agents, and real estate brokers may be qualified but probably also need training. (MSE)

  18. Priorities in Accommodating office user preferences : Impact on office users decision to stay or go

    NARCIS (Netherlands)

    Remøy, HT; van der Voordt, Theo

    2014-01-01

    Purpose When current accommodation is unsatisfactory, office organisations consider relocating to new accommodation that optimally facilitates their main processes and supports image and financial yield. However, due to high vacancy levels, public opinion and governmental awareness oppose new office

  19. The Family and Medical Leave Act (FMLA): Policy Issues

    Science.gov (United States)

    2013-09-04

    occupations (67.3%) and Management , Business , and Financial occupations (65.0%), and Production occupations (63.7%). Occupations with lower shares of...married a spouse of the same sex, regardless of the employee’s … state of residency.” (U.S. Government, Office of Personnel Management , Fact Sheet: Family ...CRS Report for Congress Prepared for Members and Committees of Congress The Family and Medical Leave Act (FMLA): Policy Issues Gerald

  20. 25 CFR 700.33 - Act (The Act).

    Science.gov (United States)

    2010-04-01

    ... 25 Indians 2 2010-04-01 2010-04-01 false Act (The Act). 700.33 Section 700.33 Indians THE OFFICE OF NAVAJO AND HOPI INDIAN RELOCATION COMMISSION OPERATIONS AND RELOCATION PROCEDURES General Policies and Instructions Definitions § 700.33 Act (The Act). (a) The Act. The Act is Pub. L. 93-531, (88 Stat...

  1. 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 INSTITUTIONS Pt. 504, App. C Appendix C to Part 504—Certificate of Compliance With the Right to... Union, Fort Ord, CA 93941. Dear Mr./Mrs. _____: I certify, pursuant to section 3403(b) of the Right to...

  2. 75 FR 39256 - Notice of Open Meeting of the Environmental Financial Advisory Board (EFAB)

    Science.gov (United States)

    2010-07-08

    ...: June 22, 2010. Joshua Baylson, Associate Chief Financial Officer, Office of the Chief Financial Officer... ENVIRONMENTAL PROTECTION AGENCY [FRL-9172-5] Notice of Open Meeting of the Environmental Financial... States Environmental Protection Agency's (EPA) Environmental Financial Advisory Board (EFAB) will hold an...

  3. 76 FR 18829 - Open Meeting of the President's Advisory Council on Financial Capability

    Science.gov (United States)

    2011-04-05

    ... Department of the Treasury, Office of Financial Education and Financial Access, Main Treasury Building, 1500..., Office of Financial Education, Department of the Treasury, 1500 Pennsylvania Avenue, NW., Washington, DC..., please go to http://www.treasury.gov , click on Resource Center, then Office of Financial Education and...

  4. Public health financial management competencies.

    Science.gov (United States)

    Honoré, Peggy A; Costich, Julia F

    2009-01-01

    The absence of appropriate financial management competencies has impeded progress in advancing the field of public health finance. It also inhibits the ability to professionalize this sector of the workforce. Financial managers should play a critical role by providing information relevant to decision making. The lack of fundamental financial management knowledge and skills is a barrier to fulfilling this role. A national expert committee was convened to examine this issue. The committee reviewed standards related to financial and business management practices within public health and closely related areas. Alignments were made with national standards such as those established for government chief financial officers. On the basis of this analysis, a comprehensive set of public health financial management competencies was identified and examined further by a review panel. At a minimum, the competencies can be used to define job descriptions, assess job performance, identify critical gaps in financial analysis, create career paths, and design educational programs.

  5. 7 CFR 634.40 - Financial management.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 6 2010-01-01 2010-01-01 false Financial management. 634.40 Section 634.40..., DEPARTMENT OF AGRICULTURE LONG TERM CONTRACTING RURAL CLEAN WATER PROGRAM Financial Management § 634.40 Financial management. (a)(1) Finance and accounting will be in conformance with Office of Management...

  6. 31 CFR 596.303 - Financial institution.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Financial institution. 596.303 Section 596.303 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE... REGULATIONS General Definitions § 596.303 Financial institution. The term financial institution shall have the...

  7. Financial Assessment for Senior Military Officers

    Science.gov (United States)

    1990-03-30

    earthquake, flood, windstorm , hail, falling objects, collision with a bird or animal aj ;’- M unnatural damages of theft or larcenv, vandalism or...greatly reduced if policy held 4or less than 10 years -The longer the policy holder lives, the more of his own money is returned to survivors Straight ...may be an expensive line of credit. Credit unions are generally the next least expensive with banks and savings ana loans a little more expensive

  8. 77 FR 11534 - Privacy Act of 1974; Systems of Records

    Science.gov (United States)

    2012-02-27

    ...: [CHANGE TO READ] Chief Financial Officer, Federal Retirement Thrift Investment Board, 77 K Street NE..., Washington, DC 20002. SYSTEM MANAGERS AND ADDRESS: [CHANGE TO READ] The Chief Financial Officer maintains the... information about themselves should send inquiries to the Chief Financial Officer at Federal Retirement Thrift...

  9. 7 CFR 3015.61 - Financial management standards.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Financial management standards. 3015.61 Section 3015.61 Agriculture Regulations of the Department of Agriculture (Continued) OFFICE OF THE CHIEF FINANCIAL OFFICER, DEPARTMENT OF AGRICULTURE UNIFORM FEDERAL ASSISTANCE REGULATIONS Standards for Financial...

  10. 7 CFR 3015.82 - Financial status report.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Financial status report. 3015.82 Section 3015.82 Agriculture Regulations of the Department of Agriculture (Continued) OFFICE OF THE CHIEF FINANCIAL OFFICER, DEPARTMENT OF AGRICULTURE UNIFORM FEDERAL ASSISTANCE REGULATIONS Financial Reporting Requirements § 3015.82...

  11. Financial Statements

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

    Financial Statements and accompanying notes provided on .... to good governance principles. there is the risk that ...... responsibilities of the centre's internal auditor includes reviewing internal controls, including accounting and financial.

  12. Federal Pay Equity Act of 1984. Part 1. Hearings before the Subcommittee on Compensation and Employee Benefits of the Committee on Post Office and Civil Service, House of Representatives, Ninety-Eighth Congress, Second Session on H.R. 4599...and H.R. 5092. (April 3-4, 1984).

    Science.gov (United States)

    Congress of the U. S., Washington, DC. House Committee on Post Office and Civil Service.

    This document contains two congressional hearings on H.R. 4599, the Federal Pay Equity Act of 1984, and H.R. 5092, the Pay Equity Act of 1984. These bills would mandate the Office of Personnel Management to study wage discrepancies in the Federal classification structure and to devise a more equitable job evaluation program and would require…

  13. Financial Derivatives

    OpenAIRE

    Janečková, Alena

    2011-01-01

    1 Abstract/ Financial derivatives The purpose of this thesis is to provide an introduction to financial derivatives which has been, from the legal perspective, described in a not satisfactory manner as quite little literature that can be found about this topic. The main objectives of this thesis are to define the term "financial derivatives" and its particular types and to analyse legal nature of these financial instruments. The last objective is to try to draft future law regulation of finan...

  14. Airway Clearance Techniques (ACTs)

    Medline Plus

    Full Text Available ... Reform Could Impact People With CF The Preserving Employee Wellness Programs Act Our Advocacy Work Advocacy Achievements ... Board of Trustees Our Leadership Careers Reports and Financials Contact Us Governance and Policies What is CF? ...

  15. 17 CFR 210.8-03 - Interim financial statements.

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Interim financial statements... AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE... ADVISERS ACT OF 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975 Article 8 Financial Statements of...

  16. 17 CFR 210.8-02 - Annual financial statements.

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Annual financial statements... AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE... ADVISERS ACT OF 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975 Article 8 Financial Statements of...

  17. 17 CFR 210.8-08 - Age of financial statements.

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Age of financial statements... AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE... ADVISERS ACT OF 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975 Article 8 Financial Statements of...

  18. Enron: a financial Tchernobyl?

    International Nuclear Information System (INIS)

    Nicolet, J.L.; Alazard, C.; Charron, J.L.

    2004-01-01

    ENRON is almost more striking as an epitome, a model, than as a scandal. It is the perfect illustration of the occurrence of a major financial risk with strong contaminating repercussions. Close examination of the measures taken after this scandal, and the many other scandals (WorldCom, Vivendi etc.) which followed it, indicates that financial risk does not only, as might be imagined on more superficial analysis, take its roots in fraudulent behaviour. On the contrary, fraudulent behaviour appears merely to act as a catalyst. The authors suggest that a global approach integrating the concepts of industrial risk management provides a far more appropriate prism through which to interpret and develop effective controls for financial risks. After recalling the main facts, they apply the concepts of cindynics (the science of danger) to the Enron case and rapidly reach a first major conclusion: the financial system does not have its foundations in any reliable system of measurement. (authors)

  19. Ecocitizen at the office

    CERN Multimedia

    Staff Association

    2014-01-01

    At the office, I do as I would at home At the office, just as at home, we need to stay warm, have light, be equipped (with office material, furniture). We thus need energy and raw materials. This consumption is not without consequences for our environment. How to reduce our consumption? In everyday life, we already have behaviours that allow us to save energy and resources, to sort our waste. At the office it is important to act in the same way as at home, as we spend a lot of time at our workplace. How to act more responsibly at the office, to reduce the environmental impact, and how to stay motivated? Computer, printer, copy machine… or coffee machine. There are quite a few electrical appliances which are indispensable in our office. Always turned on, or almost, they are also often inactive, and it is during these phases of inactivity that two thirds of their consumption occurs. The way one uses the computer is important in order to limit its consumption. Use the sleep mode with care. A c...

  20. 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

  1. 75 FR 9415 - Notice of Hearing Schedule; Passenger Vessel Financial Responsibility

    Science.gov (United States)

    2010-03-02

    ... Inc...... Charles A. Robertson, 15 Chairman & Chief Executive Officer. Carnival Corporation & PLC..... David Bernstein, Senior 15 Vice President & Chief Financial Officer. Crystal Cruises, Inc Ann G. Miller... FEDERAL MARITIME COMMISSION Notice of Hearing Schedule; Passenger Vessel Financial Responsibility...

  2. S. 446: This Act may be cited as the Price-Anderson Financial Accountability Amendments of 1989, introduced in the Senate, One Hundred First Congress, First Session, February 23, 1989

    International Nuclear Information System (INIS)

    Anon.

    1989-01-01

    S. 446 would amend the Price-Anderson provisions of the Atomic Energy Act of 1954 to provide for the financial accountability of certain contractors of the Department of Energy. The bill would allow the Attorney General to bring action in court to recover any amount paid by the Federal Government to a contractor for public liability resulting from gross negligence or willful misconduct of such contractor (or subcontractor or supplier of such contractor). The amount recoverable would not exceed the total contract price received by the contractor. The President may exempt a contractor from some provisions if he determines it is necessary to protect the national security. Renegotiation of contracts is allowed. The amendments would take effect one year after the date of enactment of this law

  3. 31 CFR 546.311 - U.S. financial institution.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false U.S. financial institution. 546.311... Definitions § 546.311 U.S. financial institution. The term U.S. financial institution means any U.S. entity.... This term includes those branches, offices, and agencies of foreign financial institutions that are...

  4. 31 CFR 538.316 - U.S. financial institution.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false U.S. financial institution. 538.316... Definitions § 538.316 U.S. financial institution. The term U.S. financial institution means any U.S. entity.... This term includes those branches, offices and agencies of foreign financial institutions which are...

  5. 31 CFR 575.320 - U.S. financial institution.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false U.S. financial institution. 575.320... § 575.320 U.S. financial institution. The term U.S. financial institution means any U.S. person.... This term includes those branches, offices and agencies of foreign financial institutions which are...

  6. 31 CFR 585.318 - U.S. financial institution.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false U.S. financial institution. 585.318... General Definitions § 585.318 U.S. financial institution. The term U.S. financial institution means any U... foregoing. This term includes those branches, offices and agencies of foreign financial institutions which...

  7. 31 CFR 598.319 - U.S. financial institution.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false U.S. financial institution. 598.319... General Definitions § 598.319 U.S. financial institution. The term U.S. financial institution means any U..., offices, and agencies of foreign financial institutions which are located in the United States, but not...

  8. 31 CFR 548.311 - U.S. financial institution.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false U.S. financial institution. 548.311... Definitions § 548.311 U.S. financial institution. The term U.S. financial institution means any U.S. entity... foregoing. This term includes those branches, offices, and agencies of foreign financial institutions that...

  9. 31 CFR 594.314 - U.S. financial institution.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false U.S. financial institution. 594.314... Definitions § 594.314 U.S. financial institution. The term U.S. financial institution means any U.S. person.... This term includes those branches, offices and agencies of foreign financial institutions that are...

  10. 31 CFR 537.320 - U.S. financial institution.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false U.S. financial institution. 537.320... Definitions § 537.320 U.S. financial institution. The term U.S. financial institution means any U.S. entity.... This term includes those branches, offices and agencies of foreign financial institutions that are...

  11. 31 CFR 536.317 - U.S. financial institution.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false U.S. financial institution. 536.317... General Definitions § 536.317 U.S. financial institution. The term U.S. financial institution means any U... foregoing. This term includes those branches, offices and agencies of foreign financial institutions which...

  12. 31 CFR 542.311 - U.S. financial institution.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false U.S. financial institution. 542.311... Definitions § 542.311 U.S. financial institution. The term U.S. financial institution means any U.S. entity.... This term includes those branches, offices and agencies of foreign financial institutions that are...

  13. 31 CFR 541.311 - U.S. financial institution.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false U.S. financial institution. 541.311... Definitions § 541.311 U.S. financial institution. The term U.S. financial institution means any U.S. entity.... This term includes those branches, offices and agencies of foreign financial institutions that are...

  14. 31 CFR 543.311 - U.S. financial institution.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false U.S. financial institution. 543.311... Definitions § 543.311 U.S. financial institution. The term U.S. financial institution means any U.S. entity.... This term includes those branches, offices and agencies of foreign financial institutions that are...

  15. 31 CFR 595.316 - U.S. financial institution.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false U.S. financial institution. 595.316... Definitions § 595.316 U.S. financial institution. The term U.S. financial institution means any U.S. person.... This term includes those branches, offices and agencies of foreign financial institutions which are...

  16. 31 CFR 551.310 - U.S. financial institution.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false U.S. financial institution. 551.310... Definitions § 551.310 U.S. financial institution. The term U.S. financial institution means any U.S. entity... foregoing. This term includes those branches, offices and agencies of foreign financial institutions that...

  17. Office Hysteroscopy

    OpenAIRE

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

    2007-01-01

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

  18. Office Hysteroscopy

    Directory of Open Access Journals (Sweden)

    Hikmet Hassa

    2007-06-01

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

  19. Financial Management: Misstatement of NASA's Statement of Budgetary Resources

    National Research Council Canada - National Science Library

    2001-01-01

    .... The Committee's inquiry into this discrepancy resulted in NASA s Chief Financial Officer (CFO) subsequently determining that the information in the audited financial statements was in error by about $644 million...

  20. 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

  1. 75 FR 69661 - Notice of Request for Nominations to the Environmental Financial Advisory Board

    Science.gov (United States)

    2010-11-15

    ..., Office of the Chief Financial Officer, 1200 Pennsylvania Avenue, NW. (2731R), Washington, DC 20460; or e... 4, 2010. Joseph L. Dillon, Director, Center for Environmental Finance, Office of the Chief Financial... Environmental Financial Advisory Board AGENCY: Environmental Protection Agency (EPA). ACTION: Notice. SUMMARY...

  2. 75 FR 54445 - Senior Executive Service; Financial Management Service Performance Review Board (PRB)

    Science.gov (United States)

    2010-09-07

    ..., Management (Chief Financial Officer). Alfred J. Kopec, Assistant Commissioner, Business Architecture. Sheryl... DEPARTMENT OF THE TREASURY Fiscal Service Senior Executive Service; Financial Management Service Performance Review Board (PRB) AGENCY: Financial Management Service, Fiscal Service, Treasury. ACTION: Notice...

  3. Major Deficiencies Preventing Auditors From Rendering Audit Opinions on DOD General Fund Financial Statements

    National Research Council Canada - National Science Library

    Rauu, Russell

    1995-01-01

    .... This report gives Congress, the Secretary of Defense, the DoD Chief Financial Officer, financial managers, and the audit community an assessment of progress made in audited financial statements of DoD general funds...

  4. 76 FR 52676 - Notice of Proposed Information Collection: Comment Request; Multifamily Financial Management...

    Science.gov (United States)

    2011-08-23

    ... housing program participants to submit financial data electronically, using generally accepted accounting principles, in a prescribed format. HUD collects the financial information from participants to evaluate the... Information Collection: Comment Request; Multifamily Financial Management Template AGENCY: Office of the...

  5. Compilation of the FY 1997 Financial Statements for Other Defense Organizations

    National Research Council Canada - National Science Library

    1998-01-01

    ... statements to the Office of Management and Budget. The DoD Consolidating Financial Statements for FY 1997 included financial statements for a reporting entity called "Other Defense Organizations" that represents a consolidation of financial...

  6. Chief Knowledge Officers? Perceptions, Pitfalls, & Potential.

    Science.gov (United States)

    Corcoran, Mary; Jones, Rebecca

    1997-01-01

    Argues that few librarians possess the needed competencies to fill the role of "chief knowledge officer" or "knowledge executive." Outlines executive competencies required: communications, leadership, experience, financial management, customer focus, entrepreneurial insight, and information technology grounding; examines gaps…

  7. Program Officer | IDRC - International Development Research Centre

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

    ... and the regional offices on issues of project development and management; ... IDRC's contacts with other international agencies and Canadian institutions; ... including conceptual, methodological, operational, evaluative, and financial ...

  8. Measuring financial performance: an overview of financial statements.

    Science.gov (United States)

    Dalsted, N L

    1995-07-01

    Financial management has emerged as a critical component in the long-term viability of today's ranches and farms. Proper and timely financial reporting and analysis of financial statements are valuable tools that agricultural producers can use to monitor, coordinate, and plan their operational production and marketing schemes and strategies. A side note to preparation of financial statements. With the concerns over lender liability issues associated with statements either assisted with or prepared by a lending officer, agricultural producers will be responsible for preparing their own statements. The lending institutions may prepare their own statements in their assessment of the financial condition of a business and or individual, but, ultimately, the responsibility of financial statements is the borrower's. Some of the material presented in this article provides important input for use in such analytical programs as the National Cattlemen's Association, Integrated Resource Committees, and Standard Performance Analysis (SPA). SPA techniques and associated software have been or currently are under development for cow-calf, stocker, seedstock, and sheep enterprises. Critical to the analysis is having complete and correct financial statements. These analytical programs build on the financial statements. These analytical programs build on the financial statements as recommended by the FFSTF. Proper financial reporting is critical not only to a SPA assessment but also to the overall financial management of today's farms and ranches. Recognizing the importance of financial management in production agriculture is not enough, taking a proactive stance in one's financial plan is paramount to success. Failure to do so will only enhance the exit rates of producers from production agriculture.

  9. Financial Liberalization and Financial Fragility

    OpenAIRE

    Enrica Detragiache; Asli Demirgüç-Kunt

    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...

  10. Financial Statements

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

    users make on the basis of the financial information. .... IDRC's brand and reputation could impact partner- .... building and to provide internal services in support of the ...... maintains books of accounts, information systems, and financial and management controls that .... The significant accounting policies of the Centre are: a.

  11. 34 CFR 300.4 - Act.

    Science.gov (United States)

    2010-07-01

    ... 34 Education 2 2010-07-01 2010-07-01 false Act. 300.4 Section 300.4 Education Regulations of the Offices of the Department of Education (Continued) OFFICE OF SPECIAL EDUCATION AND REHABILITATIVE SERVICES... Definitions Used in This Part § 300.4 Act. Act means the Individuals with Disabilities Education Act, as...

  12. Expanding the Navy’s Managers Internal Control Program’s (MICP) Capability to Prepare for External Financial Audits

    Science.gov (United States)

    2015-06-01

    omissions due to fraud, illegal acts, and corruption; and the risk of management override ( COSO , 2013d). Effective internal controls are an important...the Department is well managed . In 2013, The Committee of Sponsoring Organizations of the Treadway Commission ( COSO ) added 17 principles to the five...Commission’s ( COSO ) 17 Principles, Office of Financial Operations (FMO), Managers ’ Internal Control Program, Managers ’ Internal Control Manual. 15. NUMBER OF

  13. 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…

  14. Administrative and Financial, Coordinator | IDRC - International ...

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

    Primary Duties or Responsibilities Financial Responsibilities Support the effective ... On a monthly basis, prepares a summary for Accounting with the proper ... Analyses, reviews, and assesses incoming administrative issues to the office of the ...

  15. Financial performance and remuneration of executive directors of brazilian

    Directory of Open Access Journals (Sweden)

    Larissa Degenhart

    2017-09-01

    Full Text Available This study aimed to examine whether there is a relationship between financial performance and the remuneration of executive directors of Brazilian companies. Thus, there was a descriptive, documentary and quantitative research. The review period was the years 2011 to 2015. The study population consisted of Brazilian companies listed on the BM&FBovespa and the sample consisted of companies that presented all the variables used in each year surveyed, totaling 219 companies. For the data analysis was conducted to Spearman correlation analysis and linear regression, and was performed using the SPSS statistical software. From the study results it was found that the variables: Total Asset Profitability (ROA and company size had a significant and positive relationship with the fixed remuneration, variable and total executive directors. These results showed for the analyzed scenario, the compensation of executive officers is higher when the ROA is high and also in relation to the company size, large companies pay their executives more than smaller companies. Finally, it can be concluded that there is a relationship between financial performance and Fixed Compensation, and Variable Total executive directors of Brazilian companies listed on the BM&FBovespa. In addition, this research contributes to the understanding of the amounts paid to executive officers, demonstrating that the performance of companies reflected in the remuneration of the executive directors, so that they act in the company in order to raise the economic and financial results.

  16. The Canadian Nuclear Safety Commission's financial guarantee requirements

    International Nuclear Information System (INIS)

    Ferch, R.

    2006-01-01

    The Nuclear Safety and Control Act gives the Canadian Nuclear Safety Commission (CNSC) the legal authority to require licensees to provide financial guarantees in order to meet the purposes of the Act. CNSC policy and guidance with regard to financial guarantees is outlined, and the current status of financial guarantee requirements as applied to various CNSC licensees is described. (author)

  17. GLOBALIZATION OF FINANCIAL MARKETS AND ISLAMIC FINANCIAL INSTITUTIONS

    OpenAIRE

    KHAN, M. ALI

    2000-01-01

    In this paper, I reflect on the implications of financial globalization for Islamic financial institutions in terms of coordinates selected from both history and theory. I present in outline the 18th century case for and against commerce, the 19th century case for and against a central institution acting as a lender of last resort, and modern theoretical developments in finance and insurance based on the law of large numbers and centered around the notions of arbitrage, naive and efficient di...

  18. 29 CFR 99.310 - Financial statements.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Financial statements. 99.310 Section 99.310 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditees § 99... have separate audits in accordance with § 99.500(a) and prepare separate financial statements. (b...

  19. 29 CFR 97.41 - Financial reporting.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Financial reporting. 97.41 Section 97.41 Labor Office of the... LOCAL GOVERNMENTS Post-Award Requirements Reports, Records Retention, and Enforcement § 97.41 Financial reporting. (a) General. (1) Except as provided in paragraphs (a)(2) and (5) of this section, grantees will...

  20. 77 FR 60382 - Privacy Act of 1974, as Amended

    Science.gov (United States)

    2012-10-03

    ... financial products or services, (b) consumer behavior with respect to consumer financial products and... 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...

  1. Financial assurances

    International Nuclear Information System (INIS)

    Paton, R.F.

    1990-01-01

    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

  2. 78 FR 29399 - ERNY Financial ETF Trust and ERNY Financial Advisors, LLC; Notice of Application

    Science.gov (United States)

    2013-05-20

    ... Financial ETF Trust and ERNY Financial Advisors, LLC; Notice of Application May 13, 2013. AGENCY: Securities... for an exemption from sections 12(d)(1)(A) and (B) of the Act. Applicants: ERNY Financial ETF Trust... ETF (the ``Initial Fund''), the investment objective of which will be to seek long-term capital...

  3. 77 FR 37741 - Open Meeting of the President's Advisory Council on Financial Capability

    Science.gov (United States)

    2012-06-22

    ... statements to the Department of the Treasury, Office of Financial Education, Financial Access, and Consumer... to assist the American people in understanding financial matters and making informed financial... DEPARTMENT OF THE TREASURY Open Meeting of the President's Advisory Council on Financial...

  4. Empty Offices.

    Science.gov (United States)

    Cunningham, William G.; Burdick, Glenn R.

    1999-01-01

    Survey responses from 175 public school superintendents blamed school boards for the dwindling supply of qualified applicants for the superintendency. The top problem is micromanagement by the school board. The time and stress of the superintendency ranks second, cited by more than 53 percent of respondents. Diminishing financial resources were…

  5. Back office to box office

    DEFF Research Database (Denmark)

    Haigh, Matthew

    Consider the representation of value in the organizations we rely on for our long retirements. Social security has been symbolized by private mechanisms such as the employment-related pension scheme, yet, reporting requirement would impute its fitness for financial trading. A scheme's financier...... of the pension scheme would challenge the most ardent advocate of agency theory; its market rationality enfeebles stewardship theory; while resource dependency and stakeholder analysis shrug off the complexity of substitutable interests. A dialectical reconstruction of network theory allows comprehension...

  6. 34 CFR 668.19 - Financial aid history.

    Science.gov (United States)

    2010-07-01

    ... 34 Education 3 2010-07-01 2010-07-01 false Financial aid history. 668.19 Section 668.19 Education Regulations of the Offices of the Department of Education (Continued) OFFICE OF POSTSECONDARY EDUCATION... Programs § 668.19 Financial aid history. (a) Before an institution may disburse title IV, HEA program funds...

  7. 76 FR 9870 - Financial Management Policies-Interest Rate Risk

    Science.gov (United States)

    2011-02-22

    ... DEPARTMENT OF THE TREASURY Office of Thrift Supervision Financial Management Policies--Interest... concerning the following information collection. Title of Proposal: Financial Management Policies--Interest... collection requirement described below to the Office of Management and Budget (OMB) for review, as required...

  8. 75 FR 81205 - Privacy Act: Revision of Privacy Act Systems of Records

    Science.gov (United States)

    2010-12-27

    ... DEPARTMENT OF AGRICULTURE Office of the Secretary Privacy Act: Revision of Privacy Act Systems of Records AGENCY: Office of the Secretary, USDA. ACTION: Notice to Revise Privacy Act Systems of Records... two Privacy Act Systems of Records entitled ``Information on Persons Disqualified from the...

  9. Financial Management: FFMIA Implementation Critical for Federal Accountability

    National Research Council Canada - National Science Library

    Thompson, Sally

    2001-01-01

    .... 1 The CFO Act calls for the modernization of financial management systems, including the systematic measurement of performance, the development of cost information, and the integration of program, budget, and financial information.

  10. Atomic Energy Act (AtG) and subordinate legislation. Collections. 35. ed.

    International Nuclear Information System (INIS)

    Ziegler, Eberhard

    2018-01-01

    The Atomic Energy Act (AtG) and subordinate legislation covers the following issues: The German constitution, the atomic energy act, subordinate process regulations, radiation protection regulation, X-ray regulation, financial security regulation, cost regulations, safety delegate and reporting regulations, law on the installation of a Federal Office for nuclear disposal security, site selection law, final repository advance financing, radioactive waste transport regulation, disposal fund law, regulation on the payment receipt according to the disposal fund law, transitional disposal law, transparency law, run-off liability law, law on the installation of the Federal office for radiation protection, radiation protection law, food irradiation law, regulation on drug treatment with radioactivity or ionizing radiation, Paris agreement on nuclear liabilities and additional agreement, joint protocol on the application of the Vienna and Paris agreements, environmental compatibility assessment law, criminal code (partial), state competence regulations on the execution of regulations according the atomic energy act.

  11. Atomic Energy Act (AtG) and subordinate legislation. Collections. 35. ed.; Atomgesetz mit Verordnungen. Textsammlung

    Energy Technology Data Exchange (ETDEWEB)

    Ziegler, Eberhard (ed.)

    2018-03-01

    The Atomic Energy Act (AtG) and subordinate legislation covers the following issues: The German constitution, the atomic energy act, subordinate process regulations, radiation protection regulation, X-ray regulation, financial security regulation, cost regulations, safety delegate and reporting regulations, law on the installation of a Federal Office for nuclear disposal security, site selection law, final repository advance financing, radioactive waste transport regulation, disposal fund law, regulation on the payment receipt according to the disposal fund law, transitional disposal law, transparency law, run-off liability law, law on the installation of the Federal office for radiation protection, radiation protection law, food irradiation law, regulation on drug treatment with radioactivity or ionizing radiation, Paris agreement on nuclear liabilities and additional agreement, joint protocol on the application of the Vienna and Paris agreements, environmental compatibility assessment law, criminal code (partial), state competence regulations on the execution of regulations according the atomic energy act.

  12. 49 CFR 805.735-24 - Review of financial statements.

    Science.gov (United States)

    2010-10-01

    ... 49 Transportation 7 2010-10-01 2010-10-01 false Review of financial statements. 805.735-24 Section... TRANSPORTATION SAFETY BOARD EMPLOYEE RESPONSIBILITIES AND CONDUCT § 805.735-24 Review of financial statements. (a) The Personnel Officer shall review each statement of employment and financial interests submitted...

  13. Strategic financial analysis: the CFO's role in strategic planning.

    Science.gov (United States)

    Litos, D M

    1985-03-01

    Strategic financial analysis, the financial information support system for the strategic planning process, provides information vital to maintaining a healthy bottom line. This article, the third in HCSM's series on the organizational components of strategic planning, reviews the role of the chief financial officer in determining which programs and services will best meet the future needs of the institution.

  14. 75 FR 57274 - Financial Management and Assurance; Government Auditing Standards

    Science.gov (United States)

    2010-09-20

    ... GOVERNMENT ACCOUNTABILITY OFFICE Financial Management and Assurance; Government Auditing Standards.... Dalkin, Director, Financial Management and Assurance. [FR Doc. 2010-23374 Filed 9-17-10; 8:45 am] BILLING... financial and performance auditing drawn from all levels of government, private enterprise, public...

  15. 15 CFR 14.21 - Standards for financial management systems.

    Science.gov (United States)

    2010-01-01

    ... 15 Commerce and Foreign Trade 1 2010-01-01 2010-01-01 false Standards for financial management...-PROFIT, AND COMMERCIAL ORGANIZATIONS Post-Award Requirements Financial and Program Management § 14.21 Standards for financial management systems. (a) The Grants Officer shall require recipients to relate...

  16. 31 CFR 597.319 - U.S. financial institution.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false U.S. financial institution. 597.319 Section 597.319 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE... financial institution's foreign branches; (b) Any financial institution operating or doing business in the...

  17. Improved Financial Probity in the Health Sector Following the WHO ...

    African Journals Online (AJOL)

    The aim of this study is to document financial compliance to WHO reform of WHO Zambia with government. Methods: This was a desk review of financial activities from the WHO country office from January to December 2015. Findings and recommendations from the November 2015 External Audit conducted on the financial ...

  18. 29 CFR 408.7 - Terminal trusteeship financial report.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 2 2010-07-01 2010-07-01 false Terminal trusteeship financial report. 408.7 Section 408.7...-MANAGEMENT STANDARDS LABOR ORGANIZATION TRUSTEESHIP REPORTS § 408.7 Terminal trusteeship financial report... a terminal financial report, and one copy, with the Office of Labor-Management Standards, on Form LM...

  19. 48 CFR 2052.211-72 - Financial status report.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Financial status report... Financial status report. As prescribed at 2011.104-70(c), the contracting officer shall insert the following... basis during negotiation, without amending the solicitation. Financial Status Report (OCT 1999) The...

  20. 75 FR 45672 - Collection of Information Under Review by Office of Management and Budget

    Science.gov (United States)

    2010-08-03

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

  1. 17 CFR 210.3-16 - Financial statements of affiliates whose securities collateralize an issue registered or being...

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Financial statements of... FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE ACT OF 1934, PUBLIC UTILITY... POLICY AND CONSERVATION ACT OF 1975 General Instructions As to Financial Statements § 210.3-16 Financial...

  2. Mail Office

    CERN Multimedia

    GS Department

    2009-01-01

    The Mail Office wishes to remind users that the CERN mail service is exclusively reserved for official CERN mail. All external official mail must be sent to the Mail Office in an unstamped envelope on which your name and Department must be clearly indicated below the official CERN address (see example) to help us to find you in the event that it cannot be delivered. If you wish to send private mail from the CERN site you must use the post offices at Meyrin (63-R-011) or Prévessin (866-R-C02). Please use "PRIORITY" envelopes only in the case of urgent mail. Any mail containing merchandise (i.e. anything other than documents) must be sent using an EDH shipping request form. INTERNAL MAIL Please remember to include the recipient’s MAILBOX number on the internal mail envelopes, either in the relevant box (new envelopes) or next to the name (old envelopes). This information, which can be found in the CERN PHONEBOOK, simplifies our t...

  3. 77 FR 21109 - Sunshine Act Meeting

    Science.gov (United States)

    2012-04-09

    ... review of 403(b) plan performance [ssquf] Traci Higgins, Director, Office of Human Resources 5. Briefing... resolution regarding new Ethics Officer designation 17. Public comment 18. Consider and act on other business...

  4. Financial sector taxation: Financial activities tax or financial transaction tax?

    Directory of Open Access Journals (Sweden)

    Danuše Nerudová

    2011-01-01

    Full Text Available The recent financial crises has revealed the need to improve and ensure the stability of the financial sector to reduce negative externalities, to ensure fair and substantial contribution of the financial sector to the public finances and the need to consolidate public finance. All those needs represent substantial arguments for the discussion about the introduction of financial sector taxation. There are discussed in the paper two possible schemes of financial sector taxation – financial transaction tax and financial activities tax. The aim of the paper is to research the possibility of the introduction of financial sector taxation, to discuss the pros and cons of two major candidates on financial sector taxation – financial transaction tax and financial activities tax and to suggest the possible candidate suitable for the implementation on the EU level. Financial transaction tax represents the tool suitable mainly on global level, for only in that case enables generate sufficient financial resources. From EU point of view is considered as less suitable, for it bears the risk of reallocation. Therefore the introduction of financial activities tax on EU level is considered as a better solution for the financial sector taxation in the EU, for financial sector is exempted from value added tax. With respect to the fact, that the implementation would represent the innovative approach to the financial sector taxation, there are no empirical proves and therefore this could be the subject of further research.

  5. DOD Financial Management: Significant Efforts Still Needed for Remediating Audit Readiness Deficiencies

    Science.gov (United States)

    2017-02-01

    DOD FINANCIAL MANAGEMENT Significant Efforts Still Needed for Remediating Audit Readiness Deficiencies Report to...Accountability Office Highlights of GAO-17-85, a report to congressional committees February 2017 DOD FINANCIAL MANAGEMENT Significant Efforts Still...actions to address the IPAs’ recommendations. Office of Management and Budget (OMB) guidance and the Department of Defense’s (DOD) Financial

  6. Financial crimes and financial misdemeanours

    OpenAIRE

    Bamford, Colin

    2007-01-01

    The author argues that undesirable behaviour in the financial markets has not been countered by appropriate controls. Article by Colin Bamford (Barrister, 3-4 South Square) published in Amicus Curiae - Journal of the Society for Advanced Legal Studies. The Journal is produced by the Society for Advanced Legal Studies at the Institute of Advanced Legal Studies, University of London.

  7. Enron: a financial Tchernobyl?; Enron: un Tchernobyl financier?

    Energy Technology Data Exchange (ETDEWEB)

    Nicolet, J.L. [Expert Judiciaire, Pres la Cours d' Appel de Versailles, 78 (France); Alazard, C.; Charron, J.L. [Professeurs agreges d' Economie et Gestion, DECF, Lycee de Sevres, 92 (France)

    2004-07-01

    ENRON is almost more striking as an epitome, a model, than as a scandal. It is the perfect illustration of the occurrence of a major financial risk with strong contaminating repercussions. Close examination of the measures taken after this scandal, and the many other scandals (WorldCom, Vivendi etc.) which followed it, indicates that financial risk does not only, as might be imagined on more superficial analysis, take its roots in fraudulent behaviour. On the contrary, fraudulent behaviour appears merely to act as a catalyst. The authors suggest that a global approach integrating the concepts of industrial risk management provides a far more appropriate prism through which to interpret and develop effective controls for financial risks. After recalling the main facts, they apply the concepts of cindynics (the science of danger) to the Enron case and rapidly reach a first major conclusion: the financial system does not have its foundations in any reliable system of measurement. (authors)

  8. 76 FR 53421 - Privacy Act of 1974; System of Records

    Science.gov (United States)

    2011-08-26

    ..., Air Force Privacy Act Office, Office of Warfighting Integration and Chief Information Officer, ATTN...: Name, signatures, personal contact information, individual's employer and institutional, organizational..., Historical Products, Services, and Requirements; Air Force Instruction 84-105, Organizational Lineage, Honors...

  9. 7 CFR 2003.6 - Office of the Under Secretary.

    Science.gov (United States)

    2010-01-01

    ... public communication and information services related to the Rural Development. The office maintains a... Secretary. This office submits Paperwork Reduction Act public burden clearances to OMB, administers all... Training and Mission Area Personnel Services Division, and Labor Relations Staff offices. The office is...

  10. Financial Aid Policy: Lessons from Research

    Science.gov (United States)

    Dynarski, Susan; Scott-Clayton, Judith

    2013-01-01

    In the nearly fifty years since the adoption of the Higher Education Act of 1965, financial aid programs have grown in scale, expanded in scope, and multiplied in form. As a result, financial aid has become the norm among college enrollees. Aid now flows not only to traditional college students but also to part-time students, older students, and…

  11. Office of Civilian Radioactive Waste Management annual report to Congress

    International Nuclear Information System (INIS)

    1988-08-01

    This is the fifth Annual Report to Congress by the Office of Civilian Radioactive Waste Management (OCRWM). The report covers the activities and expenditures of OCRWM during fiscal year 1987, which ended on September 30, 1987. The activities and accomplishments of OCRWM during fiscal year 1987 are discussed in chapters 1 through 9 of this report. The audited financial statements of the Nuclear Waste Fund are provided in chapter 10. Since the close of the fiscal year, a number of significant events have occurred. Foremost among them was the passage of the Nuclear Waste Policy Amendments Act of 1987 (Amendments Act) on December 21, 1987, nearly 3 months after the end of the fiscal year covered by this report. As a result, some of the plans and activities discussed in chapters 1 through 9 are currently undergoing significant change or are being discontinued. Most prominent among the provisions of the Amendments Act is the designation of Yucca Mountain, Nevada, as the only candidate first repository site to be characterized. Therefore, the site characterization plans for Deaf Smith, Texas, and Hanford, Washington, discussed in chapter 3, will not be issued. The refocusing of the waste management program under the Amendments Act is highlighted in the epilogue, chapter 11. 68 refs., 7 figs., 7 tabs

  12. PROBLEMS AND CHALLENGES OF INDIAN POST IN FINANCIAL INCLUSION

    OpenAIRE

    M. Mala; Dr. G. Vasanthi

    2016-01-01

    Financial inclusion means connecting all individuals, who are in the remote rural areas, to a well-functioning financial system. During post liberalization period the Indian post offices are providing banking services to the all section of people of the society since 1882. Indian post served Indian villagers as banker much before financial inclusion become buzzword and Indian post claims to be the pioneer of financial inclusion in India. The paper aims to focus on utilizing the India Post Off...

  13. 29 CFR 452.40 - Prior office holding.

    Science.gov (United States)

    2010-07-01

    ... DISCLOSURE ACT OF 1959 Candidacy for Office; Reasonable Qualifications § 452.40 Prior office holding. A.... 26 26 Wirtz v. Hotel, Motel and Club Employees Union, Local 6, 391 U.S. 492 at 504. The Court stated...

  14. 17 CFR 210.3-17 - Financial statements of natural persons.

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Financial statements of... COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES... Financial Statements § 210.3-17 Financial statements of natural persons. (a) In lieu of the financial...

  15. 78 FR 65976 - Privacy Act of 1974; System of Records

    Science.gov (United States)

    2013-11-04

    ... Advanced Research Projects Agency; the Office of Economic Adjustment; the Defense Prisoner of War/Missing Personnel Office; the Office of the Defense Chief Financial Officer; the Defense Information Systems Agency... Accounting Service; the Defense Human Resources Activity; the Department of Defense Inspector General; the...

  16. 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.

  17. Understanding Financial Statements. Financial Matters. Board Basics.

    Science.gov (United States)

    McCarthy, John H.; Turner, Robert M.

    1998-01-01

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

  18. Nuclear industry (Finance) Act 1981

    International Nuclear Information System (INIS)

    1981-01-01

    The purpose of the Act is to enable British Nuclear Fuels Limited to make borrowings backed by Government guarantees in order to finance its ten year investment programme. More specifically, the Act raises the financial limit applicable to British Nuclear Fuels Limited from pound 500 million to pound 1,000 million. (NEA) [fr

  19. 77 FR 18304 - Agency Information Collection; Activity Under OMB Review; Report of Financial and Operating...

    Science.gov (United States)

    2012-03-27

    ... current financial position of the carrier. Financial trend lines are extended into the future to analyze... RITA 2008-0002] Agency Information Collection; Activity Under OMB Review; Report of Financial and... Desk Officer. SUPPLEMENTARY INFORMATION: OMB Approval No. 2138-0013 Title: Report of Financial and...

  20. 16 CFR 1502.18 - Presiding officer.

    Science.gov (United States)

    2010-01-01

    ... 16 Commercial Practices 2 2010-01-01 2010-01-01 false Presiding officer. 1502.18 Section 1502.18 Commercial Practices CONSUMER PRODUCT SAFETY COMMISSION FEDERAL HAZARDOUS SUBSTANCES ACT REGULATIONS... officer in a hearing will be an administrative law judge qualified under 5 U.S.C. 3105. ...

  1. Office of Child Care

    Science.gov (United States)

    ... for Children & Families Office of Child Care By Office Administration for Native Americans (ANA) Administration on Children, ... about the Child Care Rule > What is the Office of Child Care (OCC)? The Office of Child ...

  2. 78 FR 48149 - Proposed Information Collection; Comment Request; Statement of Financial Interests, Regional...

    Science.gov (United States)

    2013-08-07

    ... Collection; Comment Request; Statement of Financial Interests, Regional Fishery Management Councils AGENCY... days of taking office and must provide updates of their statements at any time any such financial... of a State for [[Page 48150

  3. 77 FR 10765 - Notice of Submission of Proposed Information Collection to OMB; Multifamily Financial Management...

    Science.gov (United States)

    2012-02-23

    ... participants to submit financial data electronically, using generally accepted accounting principles, in a..., using generally accepted accounting principles, in a prescribed format. Electronic submissions of this... Proposed Information Collection to OMB; Multifamily Financial Management Template AGENCY: Office of the...

  4. 76 FR 36565 - Notice of Submission of Proposed Information Collection to OMB; Public Housing Financial...

    Science.gov (United States)

    2011-06-22

    ... information be submitted electronically, using generally accepted accounting principles, in a prescribed... Proposed Information Collection to OMB; Public Housing Financial Management Template AGENCY: Office of the... Public Housing Assessment System requires public housing agencies to submit financial information...

  5. Compilation of the FY 1996 Financial Statements for Other Defense Organizations

    National Research Council Canada - National Science Library

    1998-01-01

    ... statements to the Office of Management and Budget. The DoD consolidated financial statements for FY 1996 included financial statements for a new reporting entity entitled "Other Defense Organizations...

  6. Compilation of the FY 2000 Navy Working Capital Fund Financial Statements

    National Research Council Canada - National Science Library

    Granetto, Paul

    2001-01-01

    ... to the Office of Management and Budget. This is the fifth and final report on our audit work on the FY 2000 Navy Working Capital Fund Financial Statements and related controls and supporting financial data...

  7. 78 FR 5870 - Community Development Financial Institutions Fund: Proposed Collection; Comment Request

    Science.gov (United States)

    2013-01-28

    ... DEPARTMENT OF THE TREASURY Community Development Financial Institutions Fund: Proposed Collection...)). Currently, the Community Development Financial Institutions (CDFI) Fund, an office within the Department of... Kuchar, Associate Program [[Page 5871

  8. 12 CFR 1700.2 - Organization of the Office of Federal Housing Enterprise Oversight.

    Science.gov (United States)

    2010-01-01

    ... regulatory issues, securities and corporate law principles, and administrative and general legal matters... developments in Enterprise activities, housing finance and financial regulation. The Office also prepares data...

  9. Advanta Financial Corporation

    International Nuclear Information System (INIS)

    Smyth, R. J.

    1998-01-01

    Services provided by Advanta Financial Corporation to the oil and gas industry are described. These services include industrial equipment leasing, and sale and lease back of new or used equipment in the $ 250,000 to $ 2 million range. Office equipment is provided on a 12 to 60 month capital lease with 100 per cent financing on new equipment. Service equipment is also available on 12 to 60 month capital lease and 0 to 25 per cent equity is required. Production equipment is leased on 12 to 84 month capital and operating lease agreement and requires 0 to 25 per cent equity. The process of concluding a lease in each category is described, including documentation requirements, equipment description, engineering summary, equipment schedule and acceptance, evidence of insurance and fiscal arrangements. In general, flexibility in the arrangements is the key to success in an aggressive and highly competitive industry

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

    International Nuclear Information System (INIS)

    1999-12-01

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

  11. 77 FR 48973 - Notice of Proposed Information Collection Requests; Office of Vocational and Adult Education...

    Science.gov (United States)

    2012-08-15

    ... deadline dates for submission of performance and financial reports for the Office of Vocational Adult... DEPARTMENT OF EDUCATION Notice of Proposed Information Collection Requests; Office of Vocational and Adult Education; Perkins Discretionary Grant Performance Report SUMMARY: The Perkins Discretionary...

  12. 17 CFR 230.417 - Date of financial statements.

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Date of financial statements... RULES AND REGULATIONS, SECURITIES ACT OF 1933 General Requirements § 230.417 Date of financial statements. Whenever financial statements of any person are required to be furnished as of a date within a...

  13. Reality Check: OK Extension Helps Teachers Meet Financial Education Requirements

    Science.gov (United States)

    St. Pierre, Eileen; Simpson, Mickey; Moffat, Susan; Cothren, Phillis

    2011-01-01

    According to the Jump$tart Coalition, Oklahoma is one of 24 states to adopt financial education requirements for students (Jump$tart Coalition, 2010). The Passport to Financial Literacy Act of 2007, Oklahoma House Bill 1476, requires Oklahoma students in grades 7 through 12 to fulfill established financial literacy requirements to graduate with a…

  14. 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.

  15. 77 FR 36491 - Request for Information Regarding Senior Financial Exploitation

    Science.gov (United States)

    2012-06-19

    ... BUREAU OF CONSUMER FINANCIAL PROTECTION [Docket CFPB-2012-0018] Request for Information Regarding Senior Financial Exploitation AGENCY: Bureau of Consumer Financial Protection. ACTION: Request for Information. SUMMARY: Section 1013(g)(1) of the Dodd-Frank Wall Street Reform and Consumer Protection Act of...

  16. 17 CFR 240.15d-2 - Special financial report.

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Special financial report. 240....15d-2 Special financial report. (a) If the registration statement under the Securities Act of 1933 did... registration statement, file a special report furnishing certified financial statements for such last full...

  17. 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 advances...

  18. 12 CFR 541.2 - Act.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Act. 541.2 Section 541.2 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY DEFINITIONS FOR REGULATIONS AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 541.2 Act. The term Act means the Home Owners' Loan Act of 1933, as amended. ...

  19. 29 CFR 401.17 - Act.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 2 2010-07-01 2010-07-01 false Act. 401.17 Section 401.17 Labor Regulations Relating to Labor OFFICE OF LABOR-MANAGEMENT STANDARDS, DEPARTMENT OF LABOR LABOR-MANAGEMENT STANDARDS MEANING OF TERMS USED IN THIS SUBCHAPTER § 401.17 Act. Act means the Labor-Management Reporting and Disclosure Act...

  20. 76 FR 56499 - Financial Access Activities; Comment Request.

    Science.gov (United States)

    2011-09-13

    ... development of sustainable financial services and products related to accounts? Are there opportunities for... Wall Street Reform and Consumer Protection Act (the Act), to expand access to mainstream financial... develop and provide account products and services that are appropriate and accessible for low- and...

  1. Appropriated Capital Used in the FY 1995 Defense Business Operations Fund Financial Statements

    National Research Council Canada - National Science Library

    Lane, F

    1997-01-01

    .... 1996 Defense Business Operations Fund consolidated financial statements were presented fairly in accordance with the "other comprehensive basis of accounting" described in Office of Management and Budget Bulletin...

  2. FINANCIAL DEPTH AND FINANCIAL ACCESS IN INDONESIA

    Directory of Open Access Journals (Sweden)

    Sigit Setiawan

    2015-05-01

    Full Text Available This study is intended to analyze the current levels of financial depth and financial access in Indonesia and to analyze the factors affecting them. The analysis method used was a combination of descriptive quantitative, benchmarking, and literature reviews. The conclusion is that the financial depth in Indonesia has not shown a satisfactory level since it was the lowest, or the second lowest ranked country among the sampled countries. Meanwhile, the financial access in Indonesia is relatively better than its financial depth, especially for financial markets, in which Indonesia ranks in the lower average group. From literature reviews, it can be inferred that the main factor driving the poor financial depth in Indonesia is non-competitiveness of the institutions; whereas the driving force of poor financial access in Indonesia are geographical constraints, poverty, a high income gap, and a less than effective national financial development policy.

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

    NARCIS (Netherlands)

    Magendans, J.; Gutteling, Jan M.; Zebel, Sven

    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

  4. 76 FR 4880 - Privacy Act of 1974; Systems of Records

    Science.gov (United States)

    2011-01-27

    ... Management, the Office of Government Ethics, and the Department of Labor. Government-wide systems of records.../GOVT-1: Executive Branch Public Financial Disclosure Reports and Other Name-Retrieved Ethics Program... folders in locked file cabinets in Procurement and financial management staff offices. Electronic records...

  5. A Bill to Amend the Intergovernmental Cooperation Act of 1968 to Improve . . . Strengthening of State and Local Offices of Consumer Protection. H.R. 2198. 95th Congress, 1st Session.

    Science.gov (United States)

    Congress of the U.S., Washington, DC.

    This U.S. House of Representatives bill (H.R. 2198), to be cited, if enacted, as the Intergovernmental Consumer Assistance Act, would add a new title to the Intergovernmental Cooperation Act of 1968: Title VII-Intergovernmental Cooperation with Respect to Consumer Assistance and Protection. The objective is to establish greater cooperation among…

  6. FINANCIAL INSTABILITY, FINANCIAL DEVELOPMENT AND POVERTY

    Directory of Open Access Journals (Sweden)

    Ionescu Cristian

    2012-12-01

    Full Text Available There is a positive relationship between financial development and economic growth in short-run and long-run. Financial development is beneficial to the reduction of poverty. But the financial instability which accompanies financial development is is costly for the poor and reduces the positive effect of financial development on the reduction of poverty. The paper aims to analyze in detail the relationship and the (direct and indirect effects between these variables, taking into account their economic and social importance. It is also highlighted the correlation between the financial economy and the real economy, emphasizing the impact on social welfare involved by the interaction of the above mentioned variables.

  7. 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

  8. 76 FR 77472 - Privacy Act of 1974, as Amended

    Science.gov (United States)

    2011-12-13

    ... financial laws, and, among other powers, has authority to protect consumers from unfair, deceptive, and abusive practices when obtaining consumer financial products or services. The Act establishes an Ombudsman...

  9. Consolidated financial statements for fiscal year 1996

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-02-01

    The following overview and accompanying audited financial statements have been prepared for Fiscal Year (FY) 1996 to report the financial position and the results of operations of the Department of Energy. These statements include the consolidated Statement of Financial Position and the consolidated Statement of Operations and Changes in Net Position. The statements have been prepared in accordance with the Office of Management and Budget Bulletin No. 94-01, Form and Content for Agency Financial Statements, and were developed in accordance with the hierarchy of accounting standards described therein. The overview provides a narrative on the Department of Energy`s mission, activities, and accomplishments. Utilizing performance measures as the primary vehicle for communicating Departmental accomplishments and results, this overview discusses the most significant measures while others are discussed in the supplemental information to the financial statements.

  10. Chief Business Officers' Functions: Responsibilities and Importance.

    Science.gov (United States)

    Calver, Richard A.; Vogler, Daniel E.

    1985-01-01

    Reports on a survey of 177 chief business officers of public community colleges regarding their responsibilities and the importance they assigned to various role functions. Highlights findings concerning the perceived importance of fiscal/financial duties; endowments as a job function; role in shared planning; and personal attention given to…

  11. Leadership, the financial sector and development in Nigeria

    African Journals Online (AJOL)

    DR.DANIEL

    financial sector represented by banks in this article is so crucial to the Nigerian economy in terms of .... development in the Nigerian banking sector than personalized leadership based on a 'dictatorial' and 'all knowing' Chief. Executive Officer.

  12. Financial Audit Guide: Auditing the Statement of Budgetary Resources

    National Research Council Canada - National Science Library

    2001-01-01

    ... that establish the budget and other related laws and regulations. As a means to help achieve this objective, beginning with fiscal year 1998, executive agencies subject to the Chief Financial Officers (CFO...

  13. 75 FR 18569 - Departmental Offices; Proposed Collection; Comment Request

    Science.gov (United States)

    2010-04-12

    ..., the Office of Financial Stability (OFS) is soliciting comments concerning the banks and thrifts, banks and thrifts exchange, and credit union applications for the Community Development Capital Initiative... participation in the CDCI. Eligible institutions include bank holding companies, financial holding companies...

  14. 77 FR 63835 - Office of the Chief Information Officer; Submission for OMB Review; Temporary Contractor...

    Science.gov (United States)

    2012-10-17

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

  15. FINANCIAL DEPTH AND FINANCIAL ACCESS IN INDONESIA

    OpenAIRE

    Sigit Setiawan

    2015-01-01

    This study is intended to analyze the current levels of financial depth and financial access in Indonesia and to analyze the factors affecting them. The analysis method used was a combination of descriptive quantitative, benchmarking, and literature reviews. The conclusion is that the financial depth in Indonesia has not shown a satisfactory level since it was the lowest, or the second lowest ranked country among the sampled countries. Meanwhile, the financial access in Indonesia is relativel...

  16. Privacy Act

    Science.gov (United States)

    Learn about the Privacy Act of 1974, the Electronic Government Act of 2002, the Federal Information Security Management Act, and other information about the Environmental Protection Agency maintains its records.

  17. 76 FR 62439 - Order of Succession for the Office of Disaster Management and National Security

    Science.gov (United States)

    2011-10-07

    ... Office of Disaster Management and National Security AGENCY: Office of the Secretary, HUD. ACTION: Notice... Succession for the Office of Disaster Management and National Security. This is the first order of succession... L. McClure, Acting Chief Disaster and National Security Officer, Office of Disaster Management and...

  18. Strengthening financial management, providing financial safeguard mechanism

    International Nuclear Information System (INIS)

    Sun Wumei

    2010-01-01

    This article reviewed the history of Zhong He Shanxi Uranium Enrichment Company, summarizing an efficient and systematical financial management method during both construction period and operational period of the company. It related to fundamental financial management structure building, integrated budgeting, fund management, cost management, asset management, tax planning and HR management. of financial staffs. (author)

  19. Financial Stress Indices and Financial Crises

    NARCIS (Netherlands)

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

    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

  20. Financial Globalization and Inequality

    OpenAIRE

    Kunieda, Takuma

    2008-01-01

    This paper investigates how financial globalization and financial development affect income inequality within a country. We demonstrate that when a country is financially closed to the world market, the Gini coefficient is monotonically decreasing with respect to the degree of financial development, whereas when a country becomes so small due to financial globalization that financial development in the country does not affect the world interest rate, the Gini coefficient is monotonically incr...

  1. Large Retailers’ Financial Services

    OpenAIRE

    Risso, Mario

    2010-01-01

    Over the last few years, large retailers offering financial services have considerably grown in the financial services sector. Retailers are increasing the wideness and complexity of their offer of financial services. Large retail companies provide financial services to their customers following different strategic ways. The provision of financial services in the retailers offer is implemented in several different ways related to the strategies, the structures and the degree of financial know...

  2. Atomic Energy Act 1989

    International Nuclear Information System (INIS)

    1989-05-01

    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 [fr

  3. 25 CFR 11.448 - Abuse of office.

    Science.gov (United States)

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Abuse of office. 11.448 Section 11.448 Indians BUREAU OF... Criminal Offenses § 11.448 Abuse of office. A person acting or purporting to act in an official capacity or... another in the exercise or enjoyment of any right, privilege, power or immunity. ...

  4. Cybersecurity Education for Military Officers

    Science.gov (United States)

    2017-12-01

    automated artificial intelligence to act at the speed of cyber (S. Jasper, class notes, September 12, 2017). The idea is to limit damage inside your network...we would not want artificial intelligence conducting counter attacks; there needs to be a human in the loop in order to prevent terrible decisions...NAVAL POSTGRADUATE SCHOOL MONTEREY, CALIFORNIA MBA PROFESSIONAL REPORT CYBERSECURITY EDUCATION FOR MILITARY OFFICERS

  5. Student Financial Aid. High Risk Series.

    Science.gov (United States)

    General Accounting Office, Washington, DC.

    This report discusses the continuing concerns of the U.S. General Accounting Office (GAO) in regard to the Department of Education's management and oversight of postsecondary student financial aid programs, especially the Federal Family Education Loan, the Ford Direct Loan, and the Federal Pell Grant Programs. GAO commends the department for its…

  6. 31 CFR 596.304 - Financial transaction.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Financial transaction. 596.304 Section 596.304 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE... term includes: (a) A transaction which in any way or degree affects interstate or foreign commerce; (1...

  7. 2008-09 Financial Aid Report

    Science.gov (United States)

    Nevada System of Higher Education, 2010

    2010-01-01

    The mission of the Nevada System of Higher Education (NSHE) is to provide higher education services to the citizens of the State at an excellent level of quality consistent with the state's resources. The information in this report is provided by the financial aid officers at each NSHE institution. Each fall, institutions submit a detailed…

  8. 3 CFR 101.2 - Office of Management and Budget.

    Science.gov (United States)

    2010-01-01

    ... 3 The President 1 2010-01-01 2010-01-01 false Office of Management and Budget. 101.2 Section 101.2... PROCEDURES ACT § 101.2 Office of Management and Budget. Freedom of Information regulations for the Office of Management and Budget appear at 5 CFR Ch. III. ...

  9. 20 CFR 404.1212 - Police officers and firefighters.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Police officers and firefighters. 404.1212... May Be Covered § 404.1212 Police officers and firefighters. (a) General. For Social Security coverage purposes under section 218 of the Act, a police officer's or firefighter's position is any position so...

  10. A tale of two perspectives: regulation versus self-regulation. A financial reporting approach (from Sarbanes-Oxley) for research ethics.

    Science.gov (United States)

    Richman, Vincent; Richman, Alex

    2012-06-01

    Reports of research fraud have raised concerns about research integrity similar to concerns raised about financial accounting fraud. We propose a departure from self-regulation in that researchers adopt the financial accounting approach in establishing trust through an external validation process, in addition to the reporting entities and the regulatory agencies. The general conceptual framework for reviewing financial reports, utilizes external auditors who are certified and objective in using established standards to provide an opinion on the financial reports. These standards have become both broader in scope and increasingly specific as to what information is reported and the methodologies to be employed. We believe that the financial reporting overhaul encompassed in the US Sarbanes-Oxley Act of 2002, which aims at preventing accounting fraud, can be applied to scientific research in 4 ways. First, Sarbanes-Oxley requires corporations to have a complete set of internal accounting controls. Research organizations should use appropriate sampling techniques and audit research projects for conformity with the initial research protocols. Second, corporations are required to have the chief financial officer certify the accuracy of their financial statements. In a similar way, each research organization should have their vice-president of research (or equivalent) certify the research integrity of their research activities. In contrast, the primary responsibility of the existing Research Integrity Officers is to handle allegations of research misconduct, an after-the-fact activity. Third, generally accepted auditing standards specify the appropriate procedures for external review of a corporation's financial statements. For similar reasons, the research review process would also require corresponding external auditing standards. Finally, these new requirements would be implemented in stages, with the largest 14 research organizations that receive 25% of the total

  11. 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.

  12. 75 FR 36535 - Freedom of Information Act, Privacy Act of 1974; Implementation

    Science.gov (United States)

    2010-06-28

    ... DEPARTMENT OF THE TREASURY Office of the Secretary 31 CFR Part 1 Freedom of Information Act... Freedom of Information Act (FOIA) and its regulations concerning the Privacy Act of 1974 (Privacy Act). It... correct those errors. List of Subjects in 31 CFR Part 1 Freedom of Information; Privacy. 0 Accordingly...

  13. Department of Energy`s Uranium Enrichment Decontamination and Decommissioning Fund fiscal year 1997 financial statement audit

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-08-21

    This report presents the results of the independent certified public accountants` audit of the Department of Energy`s Uranium Enrichment Decontamination and Decommissioning Fund (D&D Fund) financial statements as of September 30, 1997. The auditors have expressed an unqualified opinion on the 1997 statement of financial position and the related statements of operations and changes in net position and cash flows. The 1997 financial statement audit was made under provisions of the Inspector General Act (5 U.S.C. App.) as amended, the Government Management Reform Act (31 U.S.C. 3515), and Office of Management and Budget implementing guidance. The auditor`s work was conducted in accordance with generally accepted government auditing standards. To fulfill our audit responsibilities, we contracted with the independent public accounting firm of KPMG Peat Marwick LLP (KPMG) to conduct the audit for us, subject to our review. The auditors` report on the D&D Fund`s internal control structure disclosed no reportable conditions. The auditors` report on compliance with laws and regulations disclosed one instance of noncompliance. This instance of noncompliance relates to the shortfall in Government appropriations. Since this instance was addressed in a previous audit, no further recommendation is made at this time. During the course of the audit, KPMG also identified other matters that, although not material to the financial statements, nevertheless, warrant management`s attention. These items are fully discussed in a separate letter to management.

  14. 78 FR 25414 - Privacy Act of 1974, System of Records

    Science.gov (United States)

    2013-05-01

    ... communication cables; facility access authorizations/restrictions; photographs, fingerprints; financial records... Reinvestigating Individuals in Positions of Public Trust; and the Intelligence Reform and Terrorism Prevention Act...

  15. 76 FR 17649 - Science Advisory Board Staff Office; Request for Nominations; SAB Mercury Review Panel

    Science.gov (United States)

    2011-03-30

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

  16. 17 CFR 210.3-13 - Filing of other financial statements in certain cases.

    Science.gov (United States)

    2010-04-01

    ... EXCHANGE COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933... Financial Statements § 210.3-13 Filing of other financial statements in certain cases. The Commission may... investors, permit the omission of one or more of the financial statements herein required or the filing in...

  17. Existence crises of actual financial management systems

    OpenAIRE

    SVASTA Mihai

    2009-01-01

    The present financial management systems reflects only partially the economic reality and they are no longer able to act as an instrument for the management. It is absurd that an economy populated by business models based on 21st century technology to use financial management systems based mainly on the same principles formalised by Luca Paciolli in 1494. Therefore, one of the causes of the current economic crisis could be the lack of coordination between the evolution of the business models ...

  18. 29 CFR 4.103 - The Act.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true The Act. 4.103 Section 4.103 Labor Office of the Secretary... Contract Act Introductory § 4.103 The Act. The McNamara-O'Hara Service Contract Act of 1965 (Pub. L. 89-286, 79 Stat. 1034, 41 U.S.C. 351 et seq.), hereinafter referred to as the Act, was approved by the...

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

    Science.gov (United States)

    Graham, La Quilia E.

    2004-01-01

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

  20. 75 FR 20675 - Privacy Act of 1974; Systems of Records

    Science.gov (United States)

    2010-04-20

    ...--Office of Domestic Finance, Actuarial Valuation System DO .015--Political Appointee Files. DO .060... Executive Secretariat. 5. Office of Legislative Affairs. 6. Office of Terrorism and Financial Intelligence... the general public, foreign nationals, members of the news media, businesses, officials and employees...

  1. Financial planning

    OpenAIRE

    Χατζηγώγου, Αρτεμις Π.

    2003-01-01

    Σκοπός της μελέτης αυτής, είναι η συγκέντρωση όλων των στοιχείων εκείνων που συνθέτουν μια οργανωμένη διαδικασία έρευνας, που είναι γνωστή ως Financial Planning. Θα μπορούσαμε εναλλακτικά να πούμε, ότι βασικά ο χρηματοοικονομικός σχεδιασμός προγραμματίζει, εξευρίσκει και χρησιμοποιεί τα κεφάλαια με τέτοιο τρόπο ώστε η συνεισφορά τους να είναι μεγαλύτερη στην αποτελεσματική λειτουργία της οικονομικής μονάδας. Παρέχει τις γνώσεις των χρηματιστικών αγορών από όπου αντλούνται τα κεφάλαια. Οδηγεί ...

  2. Lawrence Berkeley National Laboratory 2015 Annual Financial Report

    Energy Technology Data Exchange (ETDEWEB)

    Williams, Kim, P

    2017-08-11

    FY2015 financial results reflect a year of significant scientific, operational and financial achievement for Lawrence Berkeley National Laboratory. Complementing many scientific accomplishments, Berkeley Lab completed construction of four new research facilities: the General Purpose Laboratory, Chu Hall, Wang Hall and the Flexlab Building Efficiency Testbed. These state-of-the-art facilities allow for program growth and enhanced collaboration, in part by enabling programs to return to the Lab’s Hill Campus from offsite locations. Detailed planning began for the new Integrative Genomics Building (IGB) that will house another major program currently located offsite. Existing site infrastructure was another key focus area. The Lab prioritized and increased investments in deferred maintenance in alignment with the Berkeley Lab Infrastructure Plan, which was developed under the leadership of the DOE Office of Science. With the expiration of American Recovery and Reinvestment Act (ARRA) funds, we completed the close-out of all of our 134 ARRA projects, recording total costs of $331M over the FY2009-2015 period. Download the report to read more.

  3. 29 CFR 403.5 - Terminal financial report.

    Science.gov (United States)

    2010-07-01

    ... Regulations Relating to Labor OFFICE OF LABOR-MANAGEMENT STANDARDS, DEPARTMENT OF LABOR LABOR-MANAGEMENT... its identity as a reporting labor organization through merger, consolidation, or otherwise, shall, within 30 days after such loss, file a terminal financial report with the Office of Labor-Management...

  4. 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.

  5. 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...

  6. 75 FR 31511 - Oneida Financial Corp., Oneida, NY; Approval of Conversion Application

    Science.gov (United States)

    2010-06-03

    ... Office of Thrift Supervision approved the application of Oneida Financial, MHC and Oneida Savings Bank... DEPARTMENT OF THE TREASURY Office of Thrift Supervision [AC-44: OTS No. H-4704] Oneida Financial... of Thrift Supervision. Sandra E. Evans, Federal Register Liaison. [FR Doc. 2010-13209 Filed 6-2-10; 8...

  7. 76 FR 9636 - Franklin Financial Corporation, Inc., Glen Allen, VA; Approval of Conversion Application

    Science.gov (United States)

    2011-02-18

    ... DEPARTMENT OF THE TREASURY Office of Thrift Supervision [AC-59: OTS No. H-4761] Franklin Financial... 11, 2011, the Office of Thrift Supervision approved the application of Franklin Financial Corporation MHC and Franklin Federal Savings Bank, Glen Allen, Virginia, to convert to the stock form of...

  8. 75 FR 28686 - FedFirst Financial Corporation, Monessen, PA; Approval of Conversion Application

    Science.gov (United States)

    2010-05-21

    ... DEPARTMENT OF THE TREASURY Office of Thrift Supervision [AC-40: OTS No. H-4708] FedFirst Financial... Office of Thrift Supervision approved the application of FedFirst Financial MHC and First Federal Savings Bank, Monessen, Pennsylvania, to convert to the stock form of organization. Copies of the application...

  9. A Self-Instructional Course in Student Financial Aid Administration. Module 16: Forms and Publications. Second Edition.

    Science.gov (United States)

    Washington Consulting Group, Inc., Washington, DC.

    Module 16 (in a 17-module self-instructional course on student financial aid administration for novice financial aid administrators and other institutional personnel) discusses forms and publications that should be developed and used by the financial aid office. The full course is an introduction to the management of federal financial aid programs…

  10. Federal Employee Family-Building Act of 1987. Hearing on H.R. 2852 before the Subcommittee on Civil Service of the Committee on Post Office and Civil Service. House of Representatives, One Hundredth Congress, First Session.

    Science.gov (United States)

    Congress of the U. S., Washington, DC. House Committee on Post Office and Civil Service.

    A hearing was held to consider H.R. 2852, the Federal Employee Family-Building Act, a proposal that would require health insurance plans for federal employees to cover the costs of adoption and fertility treatments. Testimony concerned: (1) difficulties childless and infertile federal employees encountered in efforts to adopt and conceive…

  11. Report: EPA Office of Inspector General’s Report on Reducing Fraud, Waste, and Abuse in the Small Business Innovative Research Program, as Required by the National Defense Authorization Act for Fiscal Year 2012, Pub. L. 112-81 (2012)

    Science.gov (United States)

    September 28, 2012. The EPA OIG is required by Section 5143 of the NDA Act for Fiscal Year 201 2, Pub. L. No. 112-81 (2012), to report on reducing vulnerability to fraud, waste and abuse in the Small Business Innovative Research (SBIR) program.

  12. Fermilab Education Office - FAQ

    Science.gov (United States)

    Search The Education Office FAQ - Frequently Asked Questions Click on the question to see the answer and the difference between the Education Office and the Lederman Science Center? The Education Office is store selling logo items and science toys. The Education Office staff works on both the 15th floor of

  13. 75 FR 19463 - Procedures for Monitoring Bank Secrecy Act Compliance

    Science.gov (United States)

    2010-04-14

    ... DEPARTMENT OF THE TREASURY Office of Thrift Supervision Procedures for Monitoring Bank Secrecy Act Compliance AGENCY: Office of Thrift Supervision (OTS), Treasury. ACTION: Notice and request for comment...; and Information Collection Comments, Chief Counsel's Office, Office of Thrift Supervision, 1700 G...

  14. 76 FR 67599 - Privacy Act of 1974: Implementation

    Science.gov (United States)

    2011-11-02

    ...: Background On July 19, 2011, the Office of the Director of National Intelligence (ODNI) published notice of... OFFICE OF THE DIRECTOR OF NATIONAL INTELLIGENCE 32 CFR Part 1701 Privacy Act of 1974: Implementation AGENCY: Office of the Director of National Intelligence. ACTION: Final rule. SUMMARY: The Office...

  15. 78 FR 38304 - Agency Information Collection Activities; Submission to the Office of Management and Budget for...

    Science.gov (United States)

    2013-06-26

    ...; Submission to the Office of Management and Budget for Review and Approval; Comment Request; Financial Report... in response to this notice will be considered public records. Title of Collection: Financial Report... Program. The purpose of this Annual Financial Report is to have the grantees report annually the kind of...

  16. 76 FR 8366 - Science Advisory Board Staff Office; Request for Nominations; SAB Environmental Justice Technical...

    Science.gov (United States)

    2011-02-14

    ... nominations of women and men of all racial and ethnic groups. The EPA SAB Staff Office will acknowledge... willingness to serve; (c) absence of financial conflicts of interest; (d) absence of an appearance of a lack... an absence of financial conflicts of interest will include a review of the ``Confidential Financial...

  17. 75 FR 73080 - Science Advisory Board Staff Office; Request for Nominations of Experts for the SAB...

    Science.gov (United States)

    2010-11-29

    ... encourages nominations of women and men of all racial and ethnic groups. The EPA SAB Staff Office will... willingness to serve; (c) absence of financial conflicts of interest; (d) absence of an appearance of a lack... an absence of financial conflicts of interest will include a review of the ``Confidential Financial...

  18. Consolidated Financial Report on the National Guard and Reserve Equipment Appropriation for the Army Reserve

    National Research Council Canada - National Science Library

    Gimble, Thomas

    1996-01-01

    ...) and the Federal Financial Management Act of 1994 (Public Law 103-356). Public Law 103-356 requires DoD and other Government agencies to prepare consolidated financial statements for FY 1996 and each succeeding year...

  19. Consolidated FY 1995 Financial Report on Defense Organizations Receiving Department 97 Appropriations

    National Research Council Canada - National Science Library

    Gimble, Thomas

    1996-01-01

    ...) and the Federal Financial Management Act of 1994 (Public Law 103-356). Public Law 103-356 requires DoD and other Government agencies to prepare consolidated financial statements for FY 1996 and each succeeding year...

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

    National Research Council Canada - National Science Library

    Gimble, Thomas

    1997-01-01

    ...) and the Federal Financial Management Act of 1994 (Public Law 103-356). Public Law 103-356 requires DoD and other Government agencies to prepare consolidated financial statements for FY 1996 and each succeeding year...

  1. Office 365 For Dummies

    CERN Document Server

    Withee, Ken

    2012-01-01

    The information you need to create a virtual office that can be accessed anywhere Microsoft Office 365 is a revolutionary technology that allows individuals and companies of all sizes to create and maintain a virtual office in the cloud. Featuring familiar Office Professional applications, web apps, Exchange Online, and Lync Online, Office 365 offers business professionals added flexibility and an easy way to work on the go. This friendly guide explains the cloud, how Office 365 takes advantage of it, how to use the various components, and the many possibilities offered by Office 365. It provi

  2. 43 CFR 2.47 - Records subject to Privacy Act.

    Science.gov (United States)

    2010-10-01

    ... 43 Public Lands: Interior 1 2010-10-01 2010-10-01 false Records subject to Privacy Act. 2.47 Section 2.47 Public Lands: Interior Office of the Secretary of the Interior RECORDS AND TESTIMONY; FREEDOM OF INFORMATION ACT Privacy Act § 2.47 Records subject to Privacy Act. The Privacy Act applies to all...

  3. FINANCIAL DEPTH AND FINANCIAL ACCESS IN INDONESIA

    OpenAIRE

    Sigit Setiawan

    2015-01-01

    This study is intended to analyse the current levels of financial depth and financial access in Indonesia and to analyse the factors affecting them. The analysis method used was a combination of descriptive quantitative, benchmarking, and literature reviews. The conclusion is that the financial depth in Indonesia has not shown a satisfactory level since it was the lowest, or the second lowest ranked country among the sampled countries. Meanwhile, the financial access in Indonesia is relativel...

  4. 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.

  5. Financial Depth and Financial Access in Indonesia

    OpenAIRE

    Setiawan, Sigit

    2015-01-01

    This study is intended to analyse the current levels of financial depth and financial access in Indonesia and to analyse the factors affecting them. The analysis method used was a combination of descriptive quantitative, benchmarking, and literature reviews. The conclusion is that the financial depth in Indonesia has not shown a satisfactory level since it was the lowest, or the second lowest ranked country among the sampled countries. Meanwhile, the financial access in Indonesia is relativel...

  6. Financial analysis as a financial management instrument

    Directory of Open Access Journals (Sweden)

    Stehlíková Beáta

    2001-12-01

    Full Text Available The financial market is one of the elements of the market-oriented economy. The financial analysis is a fundamental element of the financial controlling business. The purpose of this article is to inform briefly about horizontal and vertical financial statements analysis as the source of competitive advantage of the firm. The article is divided into two parts. First describes financial analysis and financial statements generally. Second, it presents a practical contribution of the horizontal and vertical financial statements analysis at the controlled businesses as financial management tools, which identify the financial position, market behaviour, correlations between the net profit and the prohibitively cost and operating profit, the financial activities profit, the income tax etc.Business, which the analysed firm operates in asks a provable claim on the high value of fixed assets. The capital composition of the firm is call to typify for the state-owned enterprise that was transformed to private joint-stock companies. Analysis is specially pleading for the needs considering the price of the borrowed capital in the capital structure rating. Fault factor ø value talks about needs for the cost regulation. Stair-step conception used for counting of the net profit in the accountant period indicates the financial profit, alternatively loss, as the distinguished pre-tax profit element. Picture about firm’s financial results can be completed with the information about the income tax value. Form of financial analyses presented in the article entablature the accents on the necessity to compare several accounting period and on the necessity of complex understanding of statements accounting slide “en bloc”.Financial analyse makes the decision makers possible to screen potential partners before the cooperation starts. On the other side, it makes a possibility to influence the production process, sales and financial management during the accounting

  7. Atomic Energy Authority Act 1986

    International Nuclear Information System (INIS)

    1986-01-01

    Under this Act the UKAEA is given power to borrow so that it can finance its capital expenditure programme, and will undertake a debt to the Secretary of State for Energy representing its assets. Power is given for the Government to guarantee such borrowing. The UKAEA has been organised financially on the basis of a trading fund. The Act came into force on 1 April 1986. (NEA) [fr

  8. 75 FR 65007 - Privacy Act of 1974; System of Records

    Science.gov (United States)

    2010-10-21

    ... Officer, P.O. Box 2218, Waldorf, MD 20604-2218. Individuals should complete AFOSI's Certification of... of Information/Privacy Act Officer, P.O. Box 2218, Waldorf, MD 20604-2218. Individuals should...

  9. Report: Fiscal Year 2010 Federal Information Security Management Act Report

    Science.gov (United States)

    Report #11-P-0017, November 16, 2010. Attached is the Office of Inspector General’s (OIG’s) Fiscal Year 2010 Federal Information Security Management Act (FISMA) Reporting Template, as prescribed by the Office of Management and Budget (OMB).

  10. 76 FR 65780 - Open Meeting of the President's Advisory Council on Financial Capability

    Science.gov (United States)

    2011-10-24

    ... Statements Send paper statements to the Department of the Treasury, Office of Financial Education and..., creating the Council to assist the American people in understanding financial matters and making informed... DEPARTMENT OF THE TREASURY Open Meeting of the President's Advisory Council on Financial...

  11. 75 FR 11534 - Notice of Charter Renewal for the Environmental Financial Advisory Board (EFAB)

    Science.gov (United States)

    2010-03-11

    .... Joshua Baylson, Associate Chief Financial Officer. [FR Doc. 2010-5241 Filed 3-10-10; 8:45 am] BILLING... Financial Advisory Board (EFAB) AGENCY: Environmental Protection Agency (EPA). ACTION: Notice. The Charter for the Environmental Protection Agency's Environmental Financial Advisory Board (EFAB) will be...

  12. 76 FR 10047 - Changes to the Public Housing Assessment System (PHAS): Financial Condition Scoring Notice

    Science.gov (United States)

    2011-02-23

    ... accepted accounting principles (GAAP)-based financial information. This notice updates and clarifies the... Housing Assessment System (PHAS): Financial Condition Scoring Notice AGENCY: Office of the Assistant... under the financial condition indicator of the Public Housing Assessment System (PHAS). This notice...

  13. Write It So They'll Read It: Popular Annual Financial Reporting.

    Science.gov (United States)

    Anderson, Richard T.; Piotrowski, Craig L.

    1994-01-01

    Waukesha County Technical College (Wisconsin) received the Governmental Financial Officers Association "Popular Annual Financial Reporting Award" in 1993 and became the first educational entity to do so. Popular annual financial reporting is an effective way for schools to present reader-friendly reports that stress graphics and…

  14. Assessment of Training Needs for Arizona Student Financial Aid Practitioners. Final Report.

    Science.gov (United States)

    Fenske, Robert H.

    The present and future training needs of financial aid practitioners (financial aid officers, counselors, and support staff personnel) at Arizona colleges and government agencies were assessed. Attention was directed to the literature on training and programs for financial aid practitioners, as well as the possibilities of developing a…

  15. 41 CFR 105-72.300 - Purpose of financial and program management.

    Science.gov (United States)

    2010-07-01

    ... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false Purpose of financial and.../Financial and Program Management § 105-72.300 Purpose of financial and program management. Sections 105-72... Property Management Regulations System (Continued) GENERAL SERVICES ADMINISTRATION Regional Offices-General...

  16. 45 CFR 287.160 - What reports must a grantee file regarding financial operations?

    Science.gov (United States)

    2010-10-01

    ... Requirements § 287.160 What reports must a grantee file regarding financial operations? (a) Grantees will use SF-269A to make an annual financial report of expenditures for program activities and services. (b) Two annual financial reports will be due to the appropriate Regional Office. The interim SF-269A is...

  17. 78 FR 23233 - Agency Information Collection Activities; Comment Request; Financial Report for the Endowment...

    Science.gov (United States)

    2013-04-18

    ...; Comment Request; Financial Report for the Endowment Challenge Grant Program AGENCY: Office of... notice will be considered public records. Title of Collection: Financial Report for the Endowment... Financial Report is to have the grantees report annually the kind of investments that have been made, the...

  18. 77 FR 22068 - Proposed Information Collection (Financial Status Report) Activity: Comment Request

    Science.gov (United States)

    2012-04-12

    ... (Financial Status Report) Activity: Comment Request AGENCY: Office of Management, Department of Veterans... techniques or the use of other forms of information technology. Title: Financial Status Report, VA Form 5655...: Claimants complete VA Form 5655 to report their financial status. VA uses the data collected to determine...

  19. Financial Conditions: An In-Depth Look at Fiscal Troubles on Campus.

    Science.gov (United States)

    Scoby, Jerry L.

    1993-01-01

    A survey of 300 college and university business officers investigated the extent of the institutions' financial difficulties. Results reveal administrators' perceptions of the reasons for and solutions to financial problems, factors in institutional stability or strength, plans to maintain or strengthen the institution's financial condition,…

  20. 48 CFR 32.411 - Agreement for special account at a financial institution.

    Science.gov (United States)

    2010-10-01

    ... account at a financial institution. 32.411 Section 32.411 Federal Acquisition Regulations System FEDERAL... Items 32.411 Agreement for special account at a financial institution. The contracting officer must use... Contractor), and ____, a financial institution operating under the laws of ____, located at ____ (the...

  1. 49 CFR 26.27 - What efforts must recipients make concerning DBE financial institutions?

    Science.gov (United States)

    2010-10-01

    ... financial institutions? 26.27 Section 26.27 Transportation Office of the Secretary of Transportation... efforts must recipients make concerning DBE financial institutions? You must thoroughly investigate the full extent of services offered by financial institutions owned and controlled by socially and...

  2. 77 FR 37699 - Notice of Proposed Information Collection: Comment Request OSHC Financial Reporting Form

    Science.gov (United States)

    2012-06-22

    ... Information Collection: Comment Request OSHC Financial Reporting Form AGENCY: Office of Sustainable Housing... Challenge Planning Grant Program, require the financial reporting by grantees. This tracking of grantee... also lists the following information: Title of Proposal: OSHC Financial Reporting Form. OMB Control...

  3. 77 FR 59206 - Notice of Submission of Proposed Information Collection to OMB; OSHC Financial Reporting Form

    Science.gov (United States)

    2012-09-26

    ... Proposed Information Collection to OMB; OSHC Financial Reporting Form AGENCY: Office of the Chief... reporting by grantees. This tracking of grantee financial data is solely in regards to the HUD-OSHC SCI... Lists the Following Information: Title of Proposal: OSHC Financial Reporting Form. OMB Approval Number...

  4. Audit of the US Department of Energy`s consolidated statement of financial position as of September 30, 1995

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1996-02-29

    In preparation for fulfilling our responsibilities under the Government Management Reform Act of 1994, we planned to conduct an audit of the Department of Energy`s FY 1995 Consolidated Statement of Financial Position. As discussed in the accompanying reports, the Office of Inspector General (OIG) could not express an opinion on the reasonableness of the value of assets and liabilities of the Department because of matters outside the control of the auditors that restricted the scope of their work. Although the OIG could not express an opinion, the audit disclosed reportable conditions in the Department`s internal control structure that adversely affected its ability to manage and account for its assets and liabilities. Corrective management actions on these reportable conditions should help the Department in preparing its Fiscal Year (FY) 1996 Statement of Financial Position.

  5. Financial health and sense of coherence

    Directory of Open Access Journals (Sweden)

    Antoni Barnard

    2010-06-01

    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.

  6. 75 FR 59799 - Office of Thrift Supervision

    Science.gov (United States)

    2010-09-28

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

  7. 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

  8. Financial Literacy, Confidence and Financial Advice Seeking

    NARCIS (Netherlands)

    Kramer, Marc M.

    2016-01-01

    We find that people with higher confidence in their own financial literacy are less likely to seek financial advice, but no relation between objective measures of literacy and advice seeking. The negative association between confidence and advice seeking is more pronounced among wealthy households.

  9. 17 CFR 210.6A-03 - Statements of financial condition.

    Science.gov (United States)

    2010-04-01

    ... EXCHANGE ACT OF 1934, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935, INVESTMENT COMPANY ACT OF 1940, INVESTMENT ADVISERS ACT OF 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975 Employee Stock Purchase... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Statements of financial...

  10. The materiel manager-chief financial officer alliance.

    Science.gov (United States)

    Henning, W K

    1987-08-01

    There is a gold mine of potential inventory reductions, expense reductions, and revenue increases in most hospitals that can be tapped by more intensive materiel management. The first step is incorporating the necessary ingredients for a strong materiel management effort--the right people and a state-of-the-art computer program. Reorganization may be necessary to establish a more unified, consolidated approach to materiel management. Second, conduct an audit of the entire hospital to identify opportunities for improvement and to establish baseline management data. Finally, push forward the process of system changes (which also establishes necessary controls) until results are accomplished--a process that usually requires one to three years. The alliance between the materiel manager and the CFO is definitely beneficial to the hospital and to the individuals involved.

  11. Introduction to Financial Management for Foreign Military Staff Officers

    Science.gov (United States)

    1991-06-01

    House: New York, 1986. 5. Ishikawa , Kaoru . What is Total Quality Control? The Japanese Way. Prentice-Hall: Englewood Cliffs, NJ., 1985. 6. Juran, J. M...the key to process improvement is the infinite human potential of an organization’s people." 5 [ Ishikawa , 85) 6. Processes, not people, are the root

  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....... For the 2014 festival, the museum has entered into a collaboration with the Department for Performance Design at Roskilde University – with continued focus on sound and performance art, and social art in public spaces. With ACTS, art moves out of its usual exhibition space and instead utilizes the city, its...... 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. Materiality in Financial Audit

    OpenAIRE

    Adriana Claudia GHIMIS

    2012-01-01

    The financial audit aims toward increasing the credibility of financial informaiton. The purpose of the paper is to outline the most important topics regarding the definition and application of significance limit.

  14. Financial Key Ratios

    OpenAIRE

    Tănase Alin-Eliodor

    2014-01-01

    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.

  15. Quarterly Financial Report

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

    acray

    2011-06-30

    Jun 30, 2011 ... 2 IDRC QUARTERLY FINANCIAL REPORT JUNE 2011. Consolidated .... spending on capacity-building projects as well as to management's decision to restrict capacity- building ...... The investments in financial institutions.

  16. Financial Integrity Benchmarks

    Data.gov (United States)

    City of Jackson, Mississippi — This data compiles standard financial integrity benchmarks that allow the City to measure its financial standing. It measure the City's debt ratio and bond ratings....

  17. INNOVATIONS IN FINANCIAL ANALYTICS

    Directory of Open Access Journals (Sweden)

    T. V. Teplova

    2012-01-01

    Full Text Available In this paper as the main feature of innovation in the financial health of a company analyst view the shift to two circuits of key interests of owners of capital (financial stakeholders. Justifi ed by differences key financial systems within the contour ownership interest and the lender three projections: liquidity, the current economic efficiency and growth. In the paper as the main feature of the innovation in the analysis of the financial health of a company is considered a transition to the two circuits of the interests of the key owners of financial capital (financial stakeholders. Justifi ed differences of key financial indicator systems in the framework of the outline of the interests of the owner and the lender by three projections: liquidity, efficiency and the quality of growth. The examples of Russian companies have different interpretations of financial targets and indicators with a choice of activities.

  18. 77 FR 64962 - Privacy Act of 1974, as Amended

    Science.gov (United States)

    2012-10-24

    ... social media, and recipients of other public relations materials issued by the CFPB about CFPB sponsored... THE BUREAU OF CONSUMER FINANCIAL PROTECTION Privacy Act of 1974, as Amended AGENCY: Bureau of Consumer Financial Protection. ACTION: Notice of Proposed Privacy Act System of Records. SUMMARY: In...

  19. 77 FR 74831 - Fair Credit Reporting Act Disclosures

    Science.gov (United States)

    2012-12-18

    ... the FACT Act added a new Section 612(a) to the FCRA that gives consumers the right to request free... BUREAU OF CONSUMER FINANCIAL PROTECTION [Docket No. CFPB-2012-0047] Fair Credit Reporting Act Disclosures AGENCY: Bureau of Consumer Financial Protection. ACTION: Notice regarding charges for certain...

  20. 75 FR 17794 - Medallion Financial Corp.; Notice of Application

    Science.gov (United States)

    2010-04-07

    ... in sections 55(a)(1) through 55(a)(3) of the Act and makes available significant managerial... adopted by the Financial Accounting Standards Board for operating companies. In addition, the Company will...