Sample records for general accounting office
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22 CFR 23.5 - Claims for settlement by Department of State or General Accounting Office.
2010-04-01
... General Accounting Office. 23.5 Section 23.5 Foreign Relations DEPARTMENT OF STATE FEES AND FUNDS FINANCE AND ACCOUNTING § 23.5 Claims for settlement by Department of State or General Accounting Office. Claims for settlement by the Department of State or by the General Accounting Office shall be submitted...
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Garsson, B
1988-01-01
Remember that computer software is designed for accrual accounting, whereas your business operates and reports income on a cash basis. The rules of tax law stipulate that professional practices may use the cash method of accounting, but if accrual accounting is ever used to report taxable income the government may not permit a switch back to cash accounting. Therefore, always consider the computer as a bookkeeper, not a substitute for a qualified accountant. (Your accountant will have readily accessible payroll and general ledger data available for analysis and tax reports, thanks to the magic of computer processing.) Accounts Payable reports are interfaced with the general ledger and are of interest for transaction detail, open invoice and cash flow analysis, and for a record of payments by vendor. Payroll reports, including check register and withholding detail are provided and interfaced with the general ledger. The use of accounting software expands the use of in-office computers to areas beyond professional billing and insurance form generation. It simplifies payroll recordkeeping; maintains payables details; integrates payables, receivables, and payroll with general ledger files; provides instantaneous information on all aspects of the business office; and creates a continuous "audit-trail" following the entering of data. The availability of packaged accounting software allows the professional business office an array of choices. The person(s) responsible for bookkeeping and accounting should choose carefully, ensuring that any system is easy to use, has been thoroughly tested, and provides at least as much control over office records as has been outlined in this article.
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FISCAL YEAR 2003 BUDGET REQUEST. U.S. General Accounting Office
National Research Council Canada - National Science Library
2002-01-01
.... General Accounting Office (GAO) to report on GAO's fiscal year 2001 performance and results, current challenges and future plans, and budget request for fiscal year 2003 to support the Congress and serve the American public...
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Analysis of General Accounting Office Bid Protest Decisions on A-76 Studies
National Research Council Canada - National Science Library
Russial, Paul
2003-01-01
.... Historically, industry has successfully protested a high percentage of A-76 procurements. This thesis examines General Accounting Office A-76 bid protest decisions issued between 5 February 1996 and 23 December 2002...
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14 CFR Section 2 - General Accounting Policies
2010-01-01
... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false General Accounting Policies Section 2 Section 2 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION... General Accounting Provisions Section 2 General Accounting Policies ...
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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.
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20 CFR 401.175 - Government Accountability Office.
2010-04-01
... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Government Accountability Office. 401.175... RECORDS AND INFORMATION Disclosure of Official Records and Information § 401.175 Government Accountability Office. We disclose information to the Government Accountability Office when that agency needs the...
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Energy Technology Data Exchange (ETDEWEB)
NONE
1998-12-01
On October 6, 1997, the Department of Energy (DOE) announced it had agreed to sell all of the Government`s interest in Naval Petroleum Reserve Number 1 (NPR-1) to Occidental Petroleum Corporation for $3.65 billion. This report presents the results of the independent certified public accountants` agreed-upon procedures work on the Preliminary Settlement Statement of the Purchase and Sale Agreement between DOE and Occidental. To fulfill their responsibilities, the Office of Inspector General contracted with the independent public accounting firm of KPMG Peat Marwick LLP to conduct the work for them, subject to their review. The work was done in accordance with the Statements on Standards for Attestation Engagements issued by the American Institute of Certified Public Accountants. As such, the independent certified public accountants performed only work that was agreed upon by DOE and Occidental. This report is intended solely for the use of DOE and Occidental and should not be used by those who have not agreed to the procedures and taken responsibility for the sufficiency of the procedures for their purposes. However, this report is a matter of public record, and its distribution is not limited. The independent certified public accountants identified over 20 adjustments to the Preliminary Settlement Statement that would result in a $10.8 million increase in the sale price.
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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...
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4 CFR 28.11 - Filing a charge with the Office of General Counsel.
2010-01-01
... 4 Accounts 1 2010-01-01 2010-01-01 false Filing a charge with the Office of General Counsel. 28.11... the two kinds of filing. (1) A charge may be filed by personal delivery at the Office of General..., DC 20002. (2) A charge may be filed by mail addressed to the Office of General Counsel, Personnel...
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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...
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4 CFR 11.1 - Right to representation before the Government Accountability Office.
2010-01-01
... 4 Accounts 1 2010-01-01 2010-01-01 false Right to representation before the Government Accountability Office. 11.1 Section 11.1 Accounts GOVERNMENT ACCOUNTABILITY OFFICE PERSONNEL SYSTEM RECOGNITION... Accountability Office. Each person having a claim or other rights assertable in the Government Accountability...
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Cash Accountability in DOD Imprest Funds Maintained by the Office of the Inspector General, DOD
National Research Council Canada - National Science Library
Rau, Russell
1995-01-01
We are providing this report for your information and use. The audit was made at your request to examine the imprest funds maintained within the Office of the Inspector General, DoD, Arlington, Virginia...
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47 CFR 69.406 - Local business office expenses in Account 6620.
2010-10-01
... 47 Telecommunication 3 2010-10-01 2010-10-01 false Local business office expenses in Account 6620... SERVICES (CONTINUED) ACCESS CHARGES Apportionment of Expenses § 69.406 Local business office expenses in Account 6620. (a) Local business office expenses shall be assigned as follows: (1) End user service order...
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76 FR 53377 - Cost Accounting Standards; Allocation of Home Office Expenses to Segments
2011-08-26
... OFFICE OF MANAGEMENT AND BUDGET Office of Federal Procurement Policy 48 CFR Part 9904 Cost Accounting Standards; Allocation of Home Office Expenses to Segments AGENCY: Office of Management and Budget (OMB), Office of Federal Procurement Policy (OFPP), Cost Accounting Standards Board (Board). ACTION...
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General Accounting Office, Washington, DC.
The General Accounting Office (GAO) reviewed and evaluated debt collection activities of five programs of the Health Resources and Services Administration (HRSA) that provide financial assistance to health professions students and medical facilities. The principal findings include: (1) HRSA changes have improved delinquency rates; however, large…
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2010-01-01
..., Nutrition, and Consumer Services; the Under Secretary for Natural Resources and Environment; the Under... OFFICERS OF THE DEPARTMENT General § 2.4 General officers. The work of the Department is under the...
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Role of Management Accounting in Accounting in General
Oleksandr Panadiy
2015-01-01
The article elucidates main scientific approaches to understanding of essence of management accounting. From scientific studies of domestic scientists it is concluded that most of them classify management accounting under competence of accounting in general. It is shown that the first institutional factors concomitant with division of general theory of accounting into financial and management components were development of forms of business and implementation of accounting standards and manua...
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Nwokike, Felicia Ogonnia; Eya, Gloria Mgboyibo
2015-01-01
The study dealt with perception of accounting educators and senior accountants on skills required of accounting education graduates for effective job performance in automated offices. The study adopted a descriptive research design.The population consisted of 149 respondents, made up of 80 accounting educators in public tertiary institutions and…
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49 CFR 1242.21 - Station and office buildings (account XX-19-23).
2010-10-01
... 49 Transportation 9 2010-10-01 2010-10-01 false Station and office buildings (account XX-19-23). 1242.21 Section 1242.21 Transportation Other Regulations Relating to Transportation (Continued) SURFACE... Structures § 1242.21 Station and office buildings (account XX-19-23). If the sum of the direct freight and...
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(Department of Defense Office of Inspector General (DoD OIG)) Fiscal Year 2017 Oversight Plan
2016-12-01
Transparency Act of 2014. Specifically, for a statistically valid sample of spending data submitted by the DoD, assess the completeness, timeliness...facilities did not appropriately transfer funds to the U.S. Treasury for 114 delinquent accounts, valued at $13.4 million, of the 125 accounts the...the DoD Office of Inspector General Delinquent Medical Service Account Audits This is a summary report to identify systemic problems regarding
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German General Staff Officer Education and Current Challenges
National Research Council Canada - National Science Library
Groeters, Thomas
2006-01-01
"German General Staff Officer Education and Current Challenges" examines the institutional education of German General Staff Officers, as experienced by the author, and offers a "Conceptual Competency...
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Procurement Contracting Officer’s Guide to Cost Accounting Standards,
1977-09-01
ACCESSION MO r P.R0CUR2K2NT CONTRACTING ^FFICDR’S %UID2 TO COST ACCOUNTING STANDARDS. .-IB’ i 4fiSj irPBVPWra ONOANIZATION NAME MB AOONESS...discussing the history and development of Cost Accounting Standards, the functions of the Cost Accounting Standards Board, and the methodology...20. Abstract (continued) the tasks that Cost Accounting Standards have placed on the procurement officer. 3y understanding these tasks the
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16 CFR 0.11 - Office of the General Counsel.
2010-01-01
... 16 Commercial Practices 1 2010-01-01 2010-01-01 false Office of the General Counsel. 0.11 Section 0.11 Commercial Practices FEDERAL TRADE COMMISSION ORGANIZATION, PROCEDURES AND RULES OF PRACTICE ORGANIZATION § 0.11 Office of the General Counsel. The General Counsel is the Commission's chief law officer...
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40 CFR 1.29 - Office of Inspector General.
2010-07-01
... 40 Protection of Environment 1 2010-07-01 2010-07-01 false Office of Inspector General. 1.29 Section 1.29 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY GENERAL STATEMENT OF ORGANIZATION... operations. The Office provides leadership and coordination and recommends policies for other Agency...
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General Accounting Office, Washington, DC. Resources, Community, and Economic Development Div.
In the Healthy Meals for Healthy Americans Act of 1994, Congress directed the Government Accounting Office (GAO) to examine the use of private food establishments and caterers by schools participating in federal programs for school meals. In conducting its review, the GAO relied primarily on questionnaires returned by food authorities that had…
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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.
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2010-07-01
... 39 Postal Service 1 2010-07-01 2010-07-01 false Assistant Postmasters General, General Counsel, Judicial Officer, Chief Postal Inspector. 4.5 Section 4.5 Postal Service UNITED STATES POSTAL SERVICE THE... Counsel, a Judicial Officer, a Chief Postal Inspector, and such number of officers, described in 39 U.S.C...
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Audit of the Federal Energy Regulatory Commission`s Office of Chief Accountant
Energy Technology Data Exchange (ETDEWEB)
NONE
1995-04-07
The Federal Energy Regulatory Commission`s (Commission) mission is to oversee America`s natural gas and oil pipeline transportation, electric utility, and hydroelectric power industries to ensure that consumers receive adequate energy supplies at just and reasonable rates. To carry out this mission, the Commission issues regulations covering the accounting, reporting, and rate-making requirements of the regulated utility companies. The Commission`s Office of Chief Accountant performs financial related audits at companies to ensure compliance with these regulations. The purpose of this audit was to evaluate the office of Chief Accountant`s audit performance. Specifically, the objectives were to determine if the most appropriate audit approach was used and if a quality assurance process was in place to ensure reports were accurate and supported by the working papers.
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77 FR 6676 - Office of Inspector General; Contractor Requirements
2012-02-09
... POSTAL SERVICE 39 CFR Part 230 Office of Inspector General; Contractor Requirements AGENCY: Postal... for contractors employed by the Office of Inspector General. The rule also emphasizes consistency in contractor selection, and clarifies the OIG's exclusive authority to set qualifications and standards for its...
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39 CFR 230.3 - Cooperation with the Office of Inspector General.
2010-07-01
... 39 Postal Service 1 2010-07-01 2010-07-01 false Cooperation with the Office of Inspector General. 230.3 Section 230.3 Postal Service UNITED STATES POSTAL SERVICE ORGANIZATION AND ADMINISTRATION OFFICE OF INSPECTOR GENERAL General Policy and Authority § 230.3 Cooperation with the Office of Inspector...
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17 CFR 210.2-01 - Qualifications of accountants.
2010-04-01
..., chief financial officer, chief operating officer, general counsel, chief accounting officer, controller... person in the firm is in an accounting role or financial reporting oversight role at an audit client, or... or financial reporting oversight role at an audit client, unless the individual: (1) Does not...
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General Purpose (office) Network reorganisation
IT Department
2016-01-01
On Saturday 27 August, the IT Department’s Communication Systems group will perform a major reorganisation of CERN’s General Purpose Network. This reorganisation will cause network interruptions on Saturday 27 August (and possibly Sunday 28 August) and will be followed by a change to the IP addresses of connected systems that will come into effect on Monday 3 October. For further details and information about the actions you may need to take, please see: https://information-technology.web.cern.ch/news/general-purpose-office-network-reorganisation.
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A generalized window energy rating system for typical office buildings
Energy Technology Data Exchange (ETDEWEB)
Tian, Cheng; Chen, Tingyao; Yang, Hongxing; Chung, Tse-ming [Research Center for Building Environmental Engineering, Department of Building Services Engineering, The Hong Kong Polytechnic University, Hong Kong (China)
2010-07-15
Detailed computer simulation programs require lengthy inputs, and cannot directly provide an insight to relationship between the window energy performance and the key window design parameters. Hence, several window energy rating systems (WERS) for residential houses and small buildings have been developed in different countries. Many studies showed that utilization of daylight through elaborate design and operation of windows leads to significant energy savings in both cooling and lighting in office buildings. However, the current WERSs do not consider daylighting effect, while most of daylighting analyses do not take into account the influence of convective and infiltration heat gains. Therefore, a generalized WERS for typical office buildings has been presented, which takes all primary influence factors into account. The model includes embodied and operation energy uses and savings by a window to fully reflect interactions among the influence parameters. Reference locations selected for artificial lighting and glare control in the current common simulation practice may cause uncompromised conflicts, which could result in over- or under-estimated energy performance. Widely used computer programs, DOE2 and ADELINE, for hourly daylighting and cooling simulations have their own weaknesses, which may result in unrealistic or inaccurate results. An approach is also presented for taking the advantages of the both programs and avoiding their weaknesses. The model and approach have been applied to a typical office building of Hong Kong as an example to demonstrate how a WERS in a particular location can be established and how well the model can work. The energy effect of window properties, window-to-wall ratio (WWR), building orientation and lighting control strategies have been analyzed, and can be indicated by the localized WERS. An application example also demonstrates that the algebraic WERS derived from simulation results can be easily used for the optimal design of
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17 CFR 256.01-3 - General structure of accounting system.
2010-04-01
... accumulated by direct charges. All employees, including officers, of the service company shall keep, within..., account numbers charged, department work order number and other code designations that facilitate proper... be maintained in a manner permitting ready analysis by prescribed accounts (with direct reference to...
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14 CFR Sec. 2-1 - Generally accepted accounting principles.
2010-01-01
...). Persons subject to this part are authorized to implement, as prescribed by the Financial Accounting... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Generally accepted accounting principles... AIR CARRIERS General Accounting Provisions Sec. 2-1 Generally accepted accounting principles. (a) The...
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2012-12-04
...In this document, the Federal Communications Commission (Commission) amends its rules to reassign to the Office of Managing Director (OMD) certain audit activities formerly assigned to the Office of Inspector General (OIG). The activities concern oversight of the annual audit of the Universal Service Administrative Corporation (USAC) required by the Commission's rules. In addition, the Commission delegates of authority to OMD, in consultation with the Office of General Counsel, to issue subpoenas concerning matters within its jurisdiction.
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The Application of the New General Business Accounting Plan
Directory of Open Access Journals (Sweden)
Augusto Lam Wong
2010-06-01
Full Text Available Accounting provides information for making decisions of many economic agents specially the accounting records that have their basis on the organized language called the accounting plan. Until 1973, in Peru, every company prepared its accounting plan according to its information necessities which provoked a variety of words, many with lots of analytical accounts and other general ones. It’s in this situation that the First General Accounting Plan was approved and its mandatory implementation started on January 1st 1974 until 1984, and then it was changed by the General Accounting Plan (PCGR the one that is used until now. However, now its use doesn’t have any relationship with the International Financial Reporting Standars (NIIF, which are a support for the financial estate in our country. For that reason we approved the version of General Accounting Business Plan (PCGE, the one that is going to be considered on January 1st 2011. The objective of the following article is to announce the effects of the application in some of the private organizations from this new Accounting Business Plan (PCGE in relation to the General Accounting Plan.
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Ideas for Office Occupations Education.
Alverson, Ruby; And Others
Prepared by South Carolina office occupations teachers, this booklet contains ideas for effective and motivating teaching methods in office occupations courses on the secondary school level. Besides ideas generally applicable, suggestions are included for teaching the following specific subjects: (1) accounting, (2) recordkeeping, (3) cooperative…
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2010-10-01
... 46 Shipping 8 2010-10-01 2010-10-01 false Accounting. Sec. 5 Section 5 Shipping MARITIME... Sec. 5 Accounting. The General Agent shall record the amounts of compensation paid from the NSA... Accounting Office, at which time the Maritime Administration will take custody of the records. [16 FR 2885...
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National Research Council Canada - National Science Library
Lane, F
1996-01-01
.... Due to the impending closure of the Defense Accounting Office at Fort Belvoir and the anticipated consolidation to the Rome Operating Location, New York, we did not perform a review of the management...
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Directory of Open Access Journals (Sweden)
LaQuia A. Vinson
2016-08-01
Full Text Available The purpose of this study was to determine if differences in behavior exist following dental treatment under hospital-based general anesthesia (HBGA or office-based general anesthesia (OBGA in the percentage of patients exhibiting positive behavior and in the mean Frankl scores at recall visits. This retrospective study examined records of a pediatric dental office over a 4 year period. Patients presenting before 48 months of age for an initial exam who were diagnosed with early childhood caries were included in the study. Following an initial exam, patients were treated under HBGA or OBGA. Patients were followed to determine their behavior at 6-, 12- and 18-month recall appointments. Fifty-four patients received treatment under HBGA and 26 were treated under OBGA. OBGA patients were significantly more likely to exhibit positive behavior at the 6- and 12-month recall visits p = 0.038 & p = 0.029. Clinicians should consider future behavior when determining general anesthesia treatment modalities in children with early childhood caries presenting to their office.
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On Scott-Phillips' General Account of Communication.
Planer, Ronald J
2017-12-01
The purpose of this paper is to critically engage with a recent attempt by Thom Scott-Phillips to offer a general account of communication. As a general account, it is intended to apply equally well to both non-human and human interactions which are prima facie communicative in character. However, so far, Scott-Phillips has provided little detail regarding how his account is supposed to apply to the latter set of cases. After presenting what I take to be the most plausible way of filling in those details, I argue that his account would appear to be too narrow: it (minimally) fails to capture a range of human interactions which strike us as instances of communication. To wit, these are cases in which some but not all of the information an act is designed to convey to a reactor actually reaches that reactor. An alternative account incorporating Scott-Phillips' main insights is then sketched, and it is suggested that this account, or something like it, would accommodate the full range of non-human and human interactions that are intuitively communicative.
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Life Expectancy in Police Officers: A Comparison with the U.S. General Population
Violanti, John M.; Hartley, Tara A.; Gu, Ja K.; Fekedulegn, Desta; Andrew, Michael E.; Burchfiel, Cecil M.
2016-01-01
Previous epidemiological research indicates that police officers have an elevated risk of death relative to the general population overall and for several specific causes. Despite the increased risk for mortality found in previous research, controversy still exists over the life expectancy of police officers. The goal of the present study was to compare life expectancy of male police officers from Buffalo New York with the U.S. general male population utilizing an abridged life table method. On average, the life expectancy of Buffalo police officers in our sample was significantly lower than the U.S. population (mean difference in life expectancy =21.9 years; 95% CI: 14.5-29.3; ppolice officers was shorter and differences were more pronounced in younger age categories. Additionally, police officers had a significantly higher average probability of death than did males in the general population (mean difference= 0.40; 95% CI: 0.26,-0.54; ppolice officers was 21 times larger than that of the general population (Buffalo male officers vs. U.S. males = 21.7, 95% CI: 5.8-37.7). Possible reasons for shorter life expectancy among police are discussed, including stress, shift work, obesity, and hazardous environmental work exposures. PMID:24707585
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2013-07-24
... in-- (1) An Executive agency other than the General Accounting Office; (2) A position within the...; (16) Career Senior Executive Service positions described in 5 U.S.C. 3132(a)(4); (17) Administrative...) employed or holding office in-- (1) An Executive agency other than the General Accounting Office; (2) A...
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14 CFR 385.16 - Heads of Offices and Assistant General Counsels.
2010-01-01
... (AVIATION PROCEEDINGS) ORGANIZATION STAFF ASSIGNMENTS AND REVIEW OF ACTION UNDER ASSIGNMENTS Assignment of Functions to Staff Members § 385.16 Heads of Offices and Assistant General Counsels. The heads of Offices...
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31 CFR 595.301 - Blocked account; blocked property.
2010-07-01
... (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY TERRORISM SANCTIONS REGULATIONS General Definitions § 595.301 Blocked account; blocked property. The terms blocked account and blocked...
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31 CFR 594.301 - Blocked account; blocked property.
2010-07-01
... (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY GLOBAL TERRORISM SANCTIONS REGULATIONS General Definitions § 594.301 Blocked account; blocked property. The terms blocked account and...
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Report: EPA Managers Did Not Hold Supervisors and Project Officers Accountable for Grants Management
Report #2005-P-00027, September 27, 2005. Managers did not sufficiently hold supervisors and project officers accountable for grants management because there is no process to measure most grants management activity.
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Leading for Instructional Improvement in the Context of Accountability: Central Office Leadership
Rigby, Jessica Goodman; Corriell, Rebecca; Kuhl, Katie J.
2018-01-01
This case was written to help prepare central office leaders who are expected to design systems and lead toward instructional improvement in the context of both educational accountability and implementation of standards with increased rigor. The intent of this case study is to encourage educators to examine the complex and multiple challenges of…
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Office of Inspector General semiannual report to Congress: April 1 to September 30, 1997
Energy Technology Data Exchange (ETDEWEB)
NONE
1997-10-01
The report summarizes significant audit, inspection, and investigative accomplishments for the reporting period which facilitated Department of Energy management efforts to improve management controls and ensure efficient and effective operation of its programs. Narratives of the Office`s most significant reports are grouped by measures which the Office of Inspector General uses to gauge its performance. The common thread tying the performance measures together is their emphasis on supporting the Department efforts to produce high quality products at the lowest possible cost to the taxpayer. During this reporting period, the Office of Inspection General issued 59 reports. These reports included recommendations than, when implemented by management, could result in $211.7 million being put to better use. Furthermore, management has committed to taking corrective actions which the Office of Inspector General estimates will result in a more efficient use of funds totaling $57 million. Office of Inspector General investigations led to 7 criminal convictions, as well as criminal and civil prosecutions which resulted in fines and recoveries of approximately $1.95 million. The Office of Inspector General also provided 9 investigative reports to management for recommending positive change.
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Office of Inspector General semiannual report to Congress, April 1--September 30, 1995
Energy Technology Data Exchange (ETDEWEB)
NONE
1995-10-01
This Office of Inspector General Semiannual Report to the Congress covers the period from April 1 through September 30, 1995. The report summarizes significant audit, inspection, and investigative accomplishments for the reporting period, a large portion of which facilitated Department of Energy management efforts to improve management controls and ensure efficient and effective operation of its programs. Narratives of the most significant reports are grouped by six primary performance measures which the Office of Inspector General uses to gauge its attainment of the outcomes established in the Office of Inspector General Strategic Plan. The common thread that ties the performance measures together is their emphasis on supporting Department efforts to produce high quality products at the lowest possible cost to the taxpayer. The six performance measures present outcomes of Office of Inspector General work in terms of improvements in Department programs and operations.
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7 CFR 2.12 - Secretary and general officers not precluded from exercising delegated powers.
2010-01-01
... exercising delegated powers. 2.12 Section 2.12 Agriculture Office of the Secretary of Agriculture DELEGATIONS... from exercising delegated powers. No delegation of authority by the Secretary or a general officer contained in this part shall preclude the Secretary or general officer from exercising any of the authority...
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12 CFR 905.11 - Office of Inspector General.
2010-01-01
....11 Banks and Banking FEDERAL HOUSING FINANCE BOARD FEDERAL HOUSING FINANCE BOARD ORGANIZATION AND OPERATIONS DESCRIPTION OF ORGANIZATION AND FUNCTIONS General Organization § 905.11 Office of Inspector... relating to the programs and operations of the Finance Board; (2) Providing leadership and coordination...
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2012-07-25
... rule that revised Cost Accounting Standard (CAS) 412, ``Composition and Measurement of Pension Cost... Accounting Standards: Cost Accounting Standards 412 and 413--Cost Accounting Standards Pension Harmonization Rule AGENCY: Cost Accounting Standards Board, Office of Federal Procurement Policy, Office of...
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28 CFR 16.70 - Exemption of the Office of the Attorney General System-limited access.
2010-07-01
....70 Exemption of the Office of the Attorney General System—limited access. (a) The following system of...); and (g): (1) General Files System of the Office of the Attorney General (JUSTICE/OAG-001). These... 28 Judicial Administration 1 2010-07-01 2010-07-01 false Exemption of the Office of the Attorney...
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Invisible Thread: Pre-Service Success Indicators Among Marine General Officers
2017-12-01
30 Table 12. Self -Perception About Pre-Service Success Indicators .............................34...then reviewed by an Officer Review Board, which according to Marine Corps Order is “used to determine which company grade officers will be offered the...Status 91 Place of Birth State 83 Quarter of Birth 64 Religion 91 Sex 91 9 1. Accession Type Accession type defines which program each general
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38 CFR 1.205 - Notification to the Attorney General or United States Attorney's Office.
2010-07-01
... Attorney General or United States Attorney's Office. 1.205 Section 1.205 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS GENERAL PROVISIONS Referrals of Information Regarding Criminal Violations § 1.205 Notification to the Attorney General or United States Attorney's Office. VA police and/or...
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48 CFR 1552.203-71 - Display of EPA Office of Inspector General Hotline poster.
2010-10-01
... Inspector General Hotline poster. 1552.203-71 Section 1552.203-71 Federal Acquisition Regulations System... Provisions and Clauses 1552.203-71 Display of EPA Office of Inspector General Hotline poster. As prescribed... all contract options. Display of EPA Office of Inspector General Hotline Poster (AUG 2000) (a) For EPA...
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Kodrat, David Sukardi
2006-01-01
Generally, Financial Statements are based on Historical Cost Accounting (HCA) that assumes that prices are stable. Actually, there are several methods on accounting for the effect of changing prices, such as Current Cost Accounting (Replacement Cost Accounting) and Constant Dollar Accounting or General Price Level Accounting (GPLA)). GPLA will do restatement the components of financial statement to be a rupiah on a similar level of purchasing power, but without changes in accounting principle...
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David Sukardi Kodrat
2006-01-01
Generally, Financial Statements are based on Historical Cost Accounting (HCA) that assumes that prices are stable. Actually, there are several methods on accounting for the effect of changing prices, such as Current Cost Accounting (Replacement Cost Accounting) and Constant Dollar Accounting or General Price Level Accounting (GPLA)). GPLA will do restatement the components of financial statement to be a rupiah on a similar level of purchasing power, but without changes in accounting principle...
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Accounting Entries Made in Compiling the FY 2000 Air Force General Funds Financial Statements
National Research Council Canada - National Science Library
2001-01-01
... to the Office of Management and Budget. This audit is one in a series of audits of accounting entries made by the Defense Finance and Accounting Service in preparing the FY 2000 financial statements for DoD...
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GAO Performance and Accountability Report 2001
National Research Council Canada - National Science Library
2001-01-01
The U.S. General Accounting Office is an independent, professional, nonpartisan agency in the legislative branch that is commonly called the investigative arm of the Congress or the Congress's "watchdog...
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28 CFR 16.72 - Exemption of Office of the Associate Attorney General System-limited access.
2010-07-01
... Attorney General System-limited access. 16.72 Section 16.72 Judicial Administration DEPARTMENT OF JUSTICE....72 Exemption of Office of the Associate Attorney General System—limited access. (a) The following...) General Files System of the Office of the Associate Attorney General (JUSTICE/AAG-001). These exemptions...
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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
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Directory of Open Access Journals (Sweden)
David Sukardi Kodrat
2006-01-01
Full Text Available Generally, Financial Statements are based on Historical Cost Accounting (HCA that assumes that prices are stable. Actually, there are several methods on accounting for the effect of changing prices, such as Current Cost Accounting (Replacement Cost Accounting and Constant Dollar Accounting or General Price Level Accounting (GPLA. GPLA will do restatement the components of financial statement to be a rupiah on a similar level of purchasing power, but without changes in accounting principles which using on conventional accounting. Financial statements made by GPLA are comparing to financial statements made by HCA. Both of financial statements are analysis with NOD (Number of Dollar attribute to know that financial statements are interpretative and analysis with COG (Command of Good attribute to know that financial statements are relevant. Abstract in Bahasa Indonesia : Laporan keuangan disusun berdasarkan metode Historical Cost Accounting (HCA yang menggunakan asumsi nilai tukar stabil. Beberapa metode akuntansi yang memperhitungkan perubahan nilai tukar seperti Current Cost Accounting (Replacement Cost Accounting dan Constant Dollar Accounting atau General Price Level Accounting (GPLA. GPLA menyajikan komponen laporan keuangan berdasarkan penyesuaian rupiah dengan daya beli tanpa mengubah prinsip-prinsip akuntasi konvensional. Laporan keuangan yang disusun dengan GPLA dapat diperbandingkan dengan laporan keuangan berdasarkan HCA. Dengan analisa NOD (Number of Dollar dan COG (Command Over Good attribute menunjukkan bahwa laporan keuangan berdasarkan GPLA lebih interpretatif dan lebih relevan. Kata Kunci: Laporan Keuangan, Historical Cost Accounting, General Price Level Accounting, NOD attribute, COG attribute.
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Change of offices for the FAP Department
FAP Department
2016-01-01
The FAP Department would like to inform personnel that, due to office renovation work, a number of FAP services currently located on the third floor of building 4 and on the first floor of building 33 will move to temporary offices in building 653 as from late June. The following services will be relocated to: Accounting services (J. Robinson): FAP-ACC-AP – Accounts Payable, to bldg 653-R-008 – C. Marme FAP-ACC-GA – General Accounting, to bldg 653-1-007 – C. Poncet FAP-ACC-PA – Salary Office, to bldg 653-R-011 – S. Baudat FAP-ACC-PA – Claims, to bldg 653-R-007 – S. Baudat And the section FAP-TPR-MI - Monitoring and reporting (L. Lockwood) will be located in the office 653-1-016. The removals will take place from Thursday 30 June until Tuesday 5 July 2016 inclusive and during this period, telephone and e-mail contact may be disrupted. Temporary office number...
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2010-04-01
..., accounting of certain disclosures, and definitions. 1003.1 Section 1003.1 Foreign Relations INTER-AMERICAN... disclosure, accounting of certain disclosures, and definitions. (a) The Inter-American Foundation will... Accounting Office; or (11) Pursuant to the order of a court of competent jurisdiction. (c) With respect to...
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26 CFR 1.446-1 - General rule for methods of accounting.
2010-04-01
.... Although a method of accounting may exist under this definition without the necessity of a pattern of... 26 Internal Revenue 6 2010-04-01 2010-04-01 false General rule for methods of accounting. 1.446-1... TAX (CONTINUED) INCOME TAXES Methods of Accounting § 1.446-1 General rule for methods of accounting...
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28 CFR 600.7 - Conduct and accountability.
2010-07-01
... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Conduct and accountability. 600.7 Section 600.7 Judicial Administration OFFICES OF INDEPENDENT COUNSEL, DEPARTMENT OF JUSTICE GENERAL POWERS OF SPECIAL COUNSEL § 600.7 Conduct and accountability. (a) A Special Counsel shall comply with the rules...
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76 FR 53378 - Cost Accounting Standards: Accounting for Insurance Costs
2011-08-26
... Accounting Standards: Accounting for Insurance Costs AGENCY: Cost Accounting Standards Board (Board), Office... Discontinuation of Rulemaking. SUMMARY: The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards... development of an amendment to Cost Accounting Standard (CAS) 416 regarding the use of the term ``catastrophic...
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2010-07-01
..., conditions of disclosure, accounting of certain disclosures, and definitions. 1.576 Section 1.576 Pensions..., accounting of certain disclosures, and definitions. (a) The Department of Veterans Affairs will safeguard an... Accounting Office; or (11) Pursuant to the order of a court of competent jurisdiction. (c) With respect to...
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Directory of Open Access Journals (Sweden)
Pwee Leng
2002-01-01
Full Text Available Generally, in conventional accounting, financial statements are based on the historical cost principle that assumes that prices (monetery unit are stable. Conventional accounting recognizes neither changes in the general price level nor changes in the specific price level. Consequently, if there are any changes in purchasing power such as in inflation period, the historical financial statement are not economically relevant and also income is usually overstated, and the fixed assets are usually understated. Actually, there are several methods on accounting for the effect of changing prices, such as constant accounting, current value accounting, and general price level accounting. General price level accounting will do restatement the components of financial statement to be a rupiah on a similar level of purchasing power, but without changes in accounting principles which using on conventional accounting. In practice, the controversy concerning the relevance of general price level accounting has been continuing. Pros and cons general price level accounting will be presented on this paper. Also the result of two researches concerning the influence of applied general price level accounting on the financial statement will be compared as considerations whether the general price level adjustment is necessary needed. Abstract in Bahasa Indonesia : Secara umum, dalam akuntansi konvensional, laporan keuangan disajikan berdasarkan nilai historis yang mengasumsikan bahwa harga-harga (unit moneter adalah stabil. Akuntansi konvensional tidak mengakui adanya perubahan tingkat harga umum maupun perubahan tingkat harga khusus. Sebagai konsekuensinya, jika terjadi perubahan daya beli seperti pada periode inflasi, maka laporan keuangan historis secara ekonomis tidaklah relevan. Pada periode ini pendapatan umumnya dinilai lebih tinggi sedangkan aktiva tetap dinilai lebih rendah. Sebenarnya, terdapat beberapa metode akuntansi mengenai pengaruh perubahan harga
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Conner, Connie
An instructor's manual and student activity guide on payroll management are provided in this set of prevocational education materials which focuses on the vocational area of office occupations (accounting). (This set of materials is one of ninety-two prevocational education sets arranged around a cluster of seven vocational offerings: agriculture,…
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An Integrated Account of Generalization across Objects and Features
Kemp, Charles; Shafto, Patrick; Tenenbaum, Joshua B.
2012-01-01
Humans routinely make inductive generalizations about unobserved features of objects. Previous accounts of inductive reasoning often focus on inferences about a single object or feature: accounts of causal reasoning often focus on a single object with one or more unobserved features, and accounts of property induction often focus on a single…
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Information resource preferences by general pediatricians in office settings: a qualitative study
Directory of Open Access Journals (Sweden)
Lehmann Harold P
2005-10-01
Full Text Available Abstract Background Information needs and resource preferences of office-based general pediatricians have not been well characterized. Methods Data collected from a sample of twenty office-based urban/suburban general pediatricians consisted of: (a a demographic survey about participants' practice and computer use, (b semi-structured interviews on their use of different types of information resources and (c semi-structured interviews on perceptions of information needs and resource preferences in response to clinical vignettes representing cases in Genetics and Infectious Diseases. Content analysis of interviews provided participants' perceived use of resources and their perceived questions and preferred resources in response to vignettes. Results Participants' average time in practice was 15.4 years (2–28 years. All had in-office online access. Participants identified specialist/generalist colleagues, general/specialty pediatric texts, drug formularies, federal government/professional organization Websites and medical portals (when available as preferred information sources. They did not identify decision-making texts, evidence-based reviews, journal abstracts, medical librarians or consumer health information for routine office use. In response to clinical vignettes in Genetics and Infectious Diseases, participants identified Question Types about patient-specific (diagnosis, history and findings and general medical (diagnostic, therapeutic and referral guidelines information. They identified specialists and specialty textbooks, history and physical examination, colleagues and general pediatric textbooks, and federal and professional organizational Websites as information sources. Participants with access to portals identified them as information resources in lieu of texts. For Genetics vignettes, participants identified questions about prenatal history, disease etiology and treatment guidelines. For Genetics vignettes, they identified
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The Office of Inspector General (OIG)
Macisco, Christopher A.
2004-01-01
The NASA Office of Inspector General is the Federal Law Enforcement Agency at NASA which conducts criminal and regulatory investigations in which NASA is a victim. The OIG prevents and detects crime, fiaud, waste and abuse and assists NASA management in promoting economy, efficiency, and effectiveness in its programs and operations. Investigations (OI) and the Office of Audits (OA). The investigations side deals with criminal Investigations, administrative investigations, and civil investigations. The Audits side deals with inspections and assessments as well as the Auditing of NASA Programs and Activities. Our mission at the OIG is to conduct and supervise independent and objective audits and investigations relating to agency programs and operations; to promote economy, effectiveness and efficiency within the agency; to prevent and detect crime, fraud, waste and abuse in agency programs and operations; to review and make recommendations regarding existing and proposed legislation and regulations relating to agency programs and operations. We are also responsible for keeping the agency head and the Congress fully and currently informed of problems in agency programs and operations. deal with False Claims, False Statements, Conspiracy, Theft, Computer Crime, Mail Fraud, the Procurement Integrity Act, the Anti-Kickback Act, as well as noncompliance with NASA Management Instructions, the Federal Acquisition Regulations (FAR), and the Code of Federal Regulations (CFR). Most of the casework that is dealt with in our office is generated through gum shoe work or cases that we generate on our own. These cases can come from Law Enforcement Referrals, GIDEP Reports, EPlMS (NASA Quality System), Defense Contract Audit Agency, Newspaper Articles, and Confidential Information. In many cases, confidentiality is the biggest factor to informants coming forward. We are able to maintain confidentiality because the 01 is independent of NASA Management and doesn t report to the Center
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2010-05-25
... Office of the Attorney General; Certification Process for State Capital Counsel Systems; Removal of Final Rule AGENCY: Office of the Attorney General, Department of Justice. ACTION: Notice of proposed... the Attorney General has certified ``that [the] State has established a mechanism for providing...
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2011-12-06
... Office of the Attorney General; Assumption of Concurrent Federal Criminal Jurisdiction in Certain Areas of Indian Country AGENCY: Office of the Attorney General, Department of Justice. ACTION: Final rule... concurrent criminal jurisdiction within the tribe's Indian country, and for the Attorney General to decide...
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48 CFR 9904.406 - Cost accounting standard-cost accounting period.
2010-10-01
... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard-cost accounting period. 9904.406 Section 9904.406 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT...
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28 CFR 16.71 - Exemption of the Office of the Deputy Attorney General System-limited access.
2010-07-01
... Attorney General System-limited access. 16.71 Section 16.71 Judicial Administration DEPARTMENT OF JUSTICE....71 Exemption of the Office of the Deputy Attorney General System—limited access. (a) The following... of the Office of the Deputy Attorney General (JUSTICE/DAG-013). (d) In addition, the Drug Enforcement...
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10 CFR 1.31 - Office of the Chief Financial Officer.
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...
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31 CFR 208.6 - General account requirements.
2010-07-01
... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false General account requirements. 208.6 Section 208.6 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE MANAGEMENT OF FEDERAL AGENCY...
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14 CFR Section 1 - Introduction to System of Accounts and Reports
2010-01-01
... AIR CARRIERS General Accounting Provisions Section 1 Introduction to System of Accounts and Reports ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Introduction to System of Accounts and Reports Section 1 Section 1 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION...
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2013-01-08
... delegations thereto will be to the General Counsel, with authority to sub-delegate to any Commission employee... Delegations of Authority to the Office of General Counsel AGENCY: Commodity Futures Trading Commission. ACTION... delegations of authority to the Office of General Counsel, replacing delegations to the Deputy General Counsel...
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Financial management : Federal Aviation Administration lacked accountability for major assets
1998-02-18
This short report is in response to a request by the Congress that the General : Accounting Office (GAO) analyze the Department of Transportation (DOT) Inspector : General's (IG) audit report on the Federal Aviation Administration's (FAA) : fiscal ye...
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Office of Inspector General semiannual report to Congress, October 1, 1996--March 31, 1997
Energy Technology Data Exchange (ETDEWEB)
NONE
1997-04-01
This Office of Inspector General Semiannual Report to the Congress covers the period from October 1, 1996, through March 31, 1997. The report summarizes significant audit, inspection, and investigative accomplishments for the reporting period which facilitated Department of Energy management efforts to improve management controls and ensure efficient and effective operation of its programs. Narratives of the most significant reports are grouped by measures which the Office of Inspector General uses to gauge its performance. The common thread that ties the performance measures together is their emphasis on supporting Department efforts to produce high quality products at the lowest possible cost to the taxpayer. Five such performance measures were used during this semiannual period to present outcomes of Office of Inspector General work in terms of improvements in Department programs and operations.
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A general approach to welfare measurement through national income accounting
Asheim, Geir B.; Buchholz, Wolfgang
2002-01-01
We develop a framework for analyzing national income accounting using a revealed welfare approach that is sufficiently general to cover, e.g., both the standard discounted utilitarian and maximin criteria as special cases. We show that the basic welfare properties of comprehensive national income accounting, which were previously ascribed only to the discounted utilitarian case, in fact extend to this more general framework. In particular, it holds under a wide range of circumstances that rea...
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Radiation protection office at the general direction of health
International Nuclear Information System (INIS)
Piechowski, J.
1996-01-01
The radiation protection office at the general direction of health has the following functions: organisation and relations with decentralized services, legal aspects, relations with the direction of nuclear installation safety, nuclear medicine with licensing, radioactive wastes in relation with ANDRA, environment, trusteeship of OPRI in matter of measurements, dosimetry and epidemiology in relation with the Minister of work and training in radiation protection. (N.C.)
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GATEWAY Report Brief: Evaluating OLED Lighting in the Accounting Office of DeJoy, Knauf & Blood LLP
Energy Technology Data Exchange (ETDEWEB)
None
2017-08-21
Summary of GATEWAY report evaluating a new lighting system, at the offices of the accounting firm of DeJoy, Knauf & Blood, LLP in Rochester, NY, that incorporates a number of different OLED luminaires. Evaluation of the OLED products included efficacy performance, field measurements of panel color, flicker measurements, and staff feedback.
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General Accounting Office, Washington, DC.
This report discusses federally sponsored research at educational institutions and suggests ways to improve accountability for these funds. The following suggestions are made for minimizing problems presented in this report: (1) development of more definitive cost principles for both the institutions and the Federal auditors to follow; (2) more…
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General Counsel`s office FY 1995 site support program plan WBS 6.10.5
Energy Technology Data Exchange (ETDEWEB)
Moreno, S.R.
1994-09-01
The General Counsel`s office provides legal counsel to all levels of WHC management; administers the intellectual property program; coordinates all WHC investigative activity and supports WHC activities to ensure compliance with all applicable federal, state, and local laws, DOE directives, contractual provisions, and other requirements. In so doing, the Office of General Counsel supports the Hanford site mission of transforming the Hanford site into an environmentally attractive and economically sustainable community. This document briefs the FY95 site support plan.
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12 CFR 621.3 - Application of generally accepted accounting principles.
2010-01-01
... principles. 621.3 Section 621.3 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM ACCOUNTING... principles. Each institution shall: (a) Prepare and maintain, on an accrual basis, accurate and complete... reports to the Farm Credit Administration, in accordance with generally accepted accounting principles...
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Army General Fund Adjustments Not Adequately Documented or Supported
2016-07-26
For financial statements to be accepted into CARS, the amounts must match. In theory , the amount submitted by the various accounting systems and...DEFENSE (COMPTROLLER)/ CHIEF FINANCIAL OFFICER DIRECTOR, DEFENSE FINANCE AND ACCOUNTING SERVICE AUDITOR GENERAL, DEPARTMENT OF THE ARMY SUBJECT... financial management system requirements, applicable Federal accounting standards, and the U.S. Government Standard General Ledger at the
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2010-07-01
... 39 Postal Service 1 2010-07-01 2010-07-01 false Why are restrictions on Office of Inspector General employees in civil proceedings necessary? 230.13 Section 230.13 Postal Service UNITED STATES POSTAL SERVICE ORGANIZATION AND ADMINISTRATION OFFICE OF INSPECTOR GENERAL Rules Governing Compliance...
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2010-10-01
... unit general and administrative expenses to final cost objectives. 9904.410 Section 9904.410 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING...
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48 CFR 9904.411 - Cost accounting standard-accounting for acquisition costs of material.
2010-10-01
... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard-accounting for acquisition costs of material. 9904.411 Section 9904.411 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND...
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2011-08-10
... Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for Contracts and...: Office of Management and Budget (OMB), Office of Federal Procurement Policy (OFPP), Cost Accounting... Accounting Standards (CAS) Board, is publishing a final rule to eliminate the exemption from regulations...
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18 CFR 367.9200 - Account 920, Administrative and general salaries.
2010-04-01
..., Administrative and general salaries. 367.9200 Section 367.9200 Conservation of Power and Water Resources FEDERAL... and general salaries. (a) This account must include salaries, wages, bonuses and other consideration... detailed records subdividing salaries and wages by departments or other functional organization units. ...
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24 CFR 17.69 - Accounting control.
2010-04-01
... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Accounting control. 17.69 Section... § 17.69 Accounting control. Each office and the Department Claims Officer shall process all claims collections through the appropriate accounting office and report the collection, compromise, suspension and...
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2010-01-01
... 4 Accounts 1 2010-01-01 2010-01-01 false Oath of office. 3.2 Section 3.2 Accounts GOVERNMENT ACCOUNTABILITY OFFICE PERSONNEL SYSTEM EMPLOYMENT § 3.2 Oath of office. The provisions of subchapter II of chapter 33 of title 5, U.S. Code, and Office of Personnel Management implementing regulations apply to...
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2011-10-05
... Accounting Standards: Clarification of the Exemption From Cost Accounting Standards for Firm-Fixed-Price... Management and Budget (OMB), Office of Federal Procurement Policy, Cost Accounting Standards Board. ACTION: Proposed rule. SUMMARY: The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards (CAS...
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Office of Inspector General fiscal year 1996 annual work plan
Energy Technology Data Exchange (ETDEWEB)
NONE
1995-10-01
This FY 1996 Office of Inspector General (OIG) Annual Work Plan is a summary and distillation of information contained in annual work plans, and includes audits and inspections that are carried over from FY 1995 as well as audits and inspections scheduled to start during FY 1996. Audits and inspections included in this consolidated OIG Annual Work Plan will be performed by OIG staff. Specialized expertise available through a Certified Public Accounting firm will be used to assist in auditing the Department`s financial statements. As part of the OIG Cooperative Audit Strategy, additional audit coverage of the Department`s programs is provided by internal auditors of the Department`s integrated contractors. Through the Cooperative Audit Strategy, the OIG ensures that the internal auditors satisfy audit standards, provides planning guidance to the internal auditors, coordinates work to avoid duplication, and tracks the work of internal auditors to ensure that needed audits are performed. Applicable portions of the four annual work plans issued for Fiscal Year 1996 by the Deputy/Assistant Inspectors General have been combined to form a major part of this overall OIG Annual Work Plan. Also included are portions of the most recent OIG Semiannual Reports to Congress to give an overview of the OIG`s mission/organization, resource status, and the environment in which the OIG currently operates. The OIG Annual Work Plan also lists ongoing and planned audits and inspections, and it presents investigative statistics which have been previously reported in the two OIG Semiannual Reports to Congress which cover Fiscal Year 1995. Furthermore, included in this work plan are descriptions of several innovations developed by the OIG to streamline its operations and to conserve as much efficiency and economy as possible in a time of resource reductions.
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National Transportation Safety Board : weak internal control impaired financial accountability
2001-09-28
The U. S. General Accounting Office (GAO) was asked to review the National Transportation Safety Board's (NTSB) internal controls over selected types of fiscal year expenditures. They were asked to determine whether internal control weaknesses were a...
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26 CFR 1.168(i)-1 - General asset accounts.
2010-04-01
... residual) is a multiple category asset (as defined in § 1.861-9T(g)(3)(ii)), and the income yield from the... for Salt Lake City, Utah facility”) that identify the assets included in each general asset account...
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Los objetivos de los votantes y la accountability del gobierno en las elecciones generales de 1993
Directory of Open Access Journals (Sweden)
Morillas Martínez, Juan Rafael
2005-08-01
Full Text Available In this paper, it is argued that elections per se do not guarantee the accountability of governments to citizens. An argument is put forward according to which, when citizens display a negative identification with the challenger, governments may avoid to be accountable to citizens by means of herestitical maneuvers. In order to illustrate the argument, an especially relevant test case is analyzed: the 1993 Spanish National Elections. More specifically, the empirical analysis consists of the study of the electoral behavior of a group of voters who, in spite of their negative evaluation of the government performance, and however their initial declared voting intention, they finally voted for the party in office. The empirical results show how the government avoided to be accountable by means of herestetical maneuvers.En este trabajo se argumenta que las elecciones no garantizan la accountability de los gobiernos ante los ciudadanos. Se desarrolla un argumento según el cual, cuando los votantes se identifican negativamente con el partido de la oposición, los gobiernos pueden evitar su responsabilidad ante los ciudadanos mediante el desarrollo de maniobras herestéticas. Para probar empíricamente el argumento se analiza un caso especialmente relevante: las elecciones generales de 1993. Más en concreto, se analiza el comportamiento electoral de un grupo de votantes que, aun valorando negativamente la actuación gubernamental y habiendo manifestado una intención de voto distinta al partido del gobierno, finalmente le vota. Los resultados del análisis muestran cómo ciertas maniobras herestéticas permitieron al gobierno evitar su accountability ante los ciudadanos.
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Zaninelli, Augusto; Parati, Gianfranco; Cricelli, Claudio; Bignamini, Angelo A; Modesti, Pietro A; Pamparana, Franco; Bilo, Grzegorz; Mancia, Giuseppe; Gensini, Gian F
2010-05-01
Guidelines recommend that blood pressure (BP) should be lowered in hypertensive patients to prevent cardiovascular accidents. Management of antihypertensive treatment by general practitioners is usually based on office measurements, which may not allow an assessment of BP control over 24 h, which requires ambulatory BP monitoring (ABPM) to be implemented. This is rarely done in general practice, and limited information is available on the consistency between the evaluations of the response to treatment provided by office measurement and by ABPM in this setting. To assess concordance between office BP measurements and ABPM-based estimates of hypertension control in a general practice setting. Prospective, comparative between techniques. General practice. Seventy-eight general practices, representative of all Italian regions, participated in this study by recruiting sequential hypertensive adults on stabilized treatment, who were subdivided into even groups with office BP, respectively, controlled or noncontrolled by treatment. In each individual, ABPM was applied by the general practitioner after appropriate training, and 24-h ABP values were defined as controlled or not according to current guidelines. Concordance between office and ABPM evaluation of BP control was assessed with kappa statistics. Positive and negative predictive values of office measurement versus ABPM were estimated. Between July 2005 and November 2006, 190 general practitioners recruited 2059 hypertensive patients based on office BP measurements; in 1728 patients, a 24-h ABPM was performed, yielding 1524 recordings considered as valid for further analysis. The agreement between the assessment of BP control by office measurement and by ABPM was poor (kappa = 0.120), with office measurements showing a satisfactory positive predictive value (0.842) and a poor negative predictive value (0.278); the situation was worse in patients with three or more among the following features: male sex, age of at
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Invisible thread: pre-service success indicators among Marine general officers
Munoz, Valerie; Common, Joseph; Lue, Kendra
2017-01-01
Approved for public release; distribution is unlimited The purpose of this study is to identify commonalities that may exist among general officers within the Unites States Marine Corps. This exploratory analysis focuses on pre-service indicators of success and assesses the existence of any competitive advantages. The data used in this analysis includes pre- and post-accession information obtained from the United States Marine Corps' Total Force Data Warehouse (TFDW), as well as semi-struc...
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2010-10-01
..., auditing and finance; management services and data processing; personnel and labor relations; legal and... on corporate income or payrolls; and other (accounts XX-63-01, XX-63-86, XX-63-87, XX-63-91, XX-63-92..., auditing and finance; management services and data processing; personnel and labor relations; legal and...
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Managing corneal foreign bodies in office-based general practice.
Fraenkel, Alison; Lee, Lawrence R; Lee, Graham A
2017-03-01
Patients with a corneal foreign body may first present to their general practitioner (GP). Safe and efficacious management of these presentations avoids sight-threatening and eye-threatening complications. Removal of a simple, superficial foreign body without a slit lamp is within The Royal Australian College of General Practitioners' (RACGP's) curriculum and scope of practice. Knowing the rele-vant procedural skills and indications for referral is equally important. The objective of this article is to provide an evidence-based and expert-based guide to the management of corneal foreign bodies in the GP's office. History is key to identifying patient characteristics and mechanisms of ocular injury that are red flags for referral. Examination tech-niques and methods of superficial foreign body removal without a slit lamp are outlined, as well as the procedural threshold for referral to an ophthalmologist.
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2010-10-01
... Chief Financial Officer, Division of Accounting and Finance, to ensure completeness of contractor... REQUIREMENTS CONTRACT FINANCING Advance Payments for Non-Commercial Items 2032.402 General. (a) The contracting... contract terms concerning advance payments. (b) Before authorizing any advance payment agreements, except...
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Ergophthalmology in accounting offices: the computer vision syndrome (CVS
Directory of Open Access Journals (Sweden)
Arjuna Nudi Perin
Full Text Available Abstract Purpose: This study aimed to determine the presence of the symptoms of computer vision syndrome (CVS accounting office employees. Methods: The research tools used were a questionnaire based on the set of symptoms of CVS rated by Likert scale (1-5 and workplace observations based on Ergonomic Workplace Analysis (EWA. Results: The participants who worked with a viewing angle of less than 10º relative to the screen had more symptoms, particularly of pain in the back of the neck and back (p = 0.0460. The participants who used lighting other than 450 and 699 lux reported significant headache (p = 0.0045 and dry eye (p = 0.0329 symptoms. Younger workers had more headaches (p = 0.0182, and workers with fewer years of employment had more headaches and dry eyes symptoms (p = 0.0164 and p = 0.0479, respectively. A total of 37% of the participants reported a lack of guidance regarding prevention and painful symptoms in the back of the neck and back (p = 0.0936. Conclusion: Younger participants with fewer years of employment, who had not received information regarding proper computer use, who did not use lighting between 450 and 699 lux or who worked with viewing angles of less than 10º had more computer vision syndrome symptoms.
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Nuclear fuels accounting interface: River Bend experience
International Nuclear Information System (INIS)
Barry, J.E.
1986-01-01
This presentation describes nuclear fuel accounting activities from the perspective of nuclear fuels management and its interfaces. Generally, Nuclear Fuels-River Bend Nuclear Group (RBNG) is involved on a day-by-day basis with nuclear fuel materials accounting in carrying out is procurement, contract administration, processing, and inventory management duties, including those associated with its special nuclear materials (SNM)-isotopics accountability oversight responsibilities as the Central Accountability Office for the River Bend Station. As much as possible, these duties are carried out in an integrated, interdependent manner. From these primary functions devolve Nuclear Fuels interfacing activities with fuel cost and tax accounting. Noting that nuclear fuel tax accounting support is of both an esoteric and intermittent nature, Nuclear Fuels-RBNG support of developments and applications associated with nuclear fuel cost accounting is stressed in this presentation
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Office of Inspector General audit report on aircraft and air service management programs
Energy Technology Data Exchange (ETDEWEB)
NONE
1999-01-01
The Department of Energy`s (DOE) Albuquerque Operations Office (Albuquerque) owns seven aircraft that support defense programs, research and development efforts, emergency response programs, and official travel of Government and contractor employees. An Office of Inspector General (OIG) report, issued in 1994, identified concerns with Albuquerque`s cost for air service. Since that report, there have been reductions in cost and personnel indicating changes in air service requirements. This audit was conducted to determine (1) whether costs to operate Albuquerque`s aircraft were excessive and (2) if individual aircraft in the fleet were justified.
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32 CFR 22.605 - Grants officers' responsibilities.
2010-07-01
... recipient, a copy is forwarded to the office designated to administer the grant or cooperative agreement, and another copy is forwarded to the finance and accounting office designated to make the payments to... and accounting office. On the first page of the copy forwarded to the recipient, the grants officer...
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2010-07-01
... 39 Postal Service 1 2010-07-01 2010-07-01 false Is there a prohibition on presenting Office of Inspector General reports or records during an employee's testimony? 230.16 Section 230.16 Postal Service UNITED STATES POSTAL SERVICE ORGANIZATION AND ADMINISTRATION OFFICE OF INSPECTOR GENERAL Rules Governing...
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38 CFR 1.204 - Information to be reported to the Office of Inspector General.
2010-07-01
... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Information to be reported to the Office of Inspector General. 1.204 Section 1.204 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS GENERAL PROVISIONS Referrals of Information Regarding Criminal Violations § 1.204 Information to be reported to the...
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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...
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Coping with Secondary Traumatic Stress by General Duty Police Officers: Practical Implications
Conn, Stephanie M.; Butterfield, Lee D.
2013-01-01
This study used the Critical Incident Technique to examine the factors that helped, hindered, or might have helped 10 general duty police officers to cope with secondary traumatic stress. The data were best represented by 14 categories: self-care, family/significant other support, talking with co-workers, emotional engagement, work environment,…
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Relevansi dan Interpretatif Laporan Keuangan Berdasarkan Metode General Price Level Accounting
Directory of Open Access Journals (Sweden)
David Sukardi Kodrat
2015-12-01
Full Text Available The recent economic matters of Indonesia is sign of inflation. Inflation is a rise in the general level prices over time of a specific set of goods and services. In Indonesia, inflation rate is reported based on Consumer Price Index until 2007 always more than 5 percent unless in 1985 as 4.3 percent. The latest five year from 2003 to 2007 are 6.8%, 6.06%, 10.4%, 14,8% and 6.4%. It showed that a rise in the prices of a goods and services are influenced directly to change of purchasing power and production cost or the factors of production. Although the inflation is under two digits, inflation only above five percent is too high if its compare to gross national product. Generally, Financial Statements are arranged based on Historical Cost Accounting (HCA. By using this method, financial statements are arranged by using the price of transaction arise. As tool of measure or exchange in economy is used a monetary unit. Inflation is caused a monetary unit to be not stable. Financial statement is arranged based on Historical Cost Accounting not reflecting a change of purchasing power. Financial statement that reflect a change of purchasing power is General Price Level Accounting. This research uses case and field study by using purposive sampling. Analysis are using the number of dollar (NOD attribute and the command over good (COG attribute. NOD attribute is used to test that financial statements are interpretative and COG attribute is used to test that financial statements are relevance. The result of NOD attribute shows from 27 item, there are 92,59 percent is interpretative and the result of COG attribute, there are 74,07 percent is relevance. It means that financial statement is arranged by using General Price Level Accounting more interpretative and relevance than financial statement that arranged by using Historical Cost Accounting.
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2010-06-01
Acquisition Research Program BIM Building Information Modeling COR Contracting Officer Representative DoD Department of Defense FPDS...WBS), performance work statements (PWS) and statement of work (SOW), market research, budget and cost estimates, determining contract type, and...contracting within this project. The recurrent best practices in contracting among all sources emphasized planning, defining requirements, market research
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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.
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37 CFR 2.208 - Deposit accounts.
2010-07-01
... copies of records, or services offered by the Office, deposit accounts may be established in the Office... upon receipt of the statement to cover the value of items or services charged to the account and thus... services requested must always be on deposit. Charges to accounts with insufficient funds will not be...
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2012-03-02
... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Release of the Exposure Draft, Accounting for Impairment of General Property, Plant, and Equipment Remaining in Use AGENCY: Federal Accounting... Exposure Draft, Accounting for Impairment of General Property, Plant, and Equipment Remaining in Use. The...
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2010-07-01
... 39 Postal Service 1 2010-07-01 2010-07-01 false Can Office of Inspector General employees testify or produce documents that would assist me in my civil proceeding? 230.12 Section 230.12 Postal Service UNITED STATES POSTAL SERVICE ORGANIZATION AND ADMINISTRATION OFFICE OF INSPECTOR GENERAL Rules...
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48 CFR 9904.405 - Accounting for unallowable costs.
2010-10-01
... costs. 9904.405 Section 9904.405 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.405 Accounting for unallowable costs. ...
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Historical Cost Dan General Price Level Accounting: Analisis Relevansi Indikator Keuangan
-, Meythi; Teresa, Sheffie
2012-01-01
In conventional accounting, financial statements are based on the historical cost principle that assumes that prices (monetary unit) are stable. Conventional accounting recognizes neither changes in the general price level nor changes in the specific price level. Consequently, if there are any changes in purchasing power such as in inflation period, the historical financial statement are not economically relevant and also income is usually overstated, and the fixed assets are usually understa...
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2011-11-10
...] Electrical Standards for Construction and General Industry; Extension of the Office of Management and Budget... contained in the Electrical Standards for Construction (29 CFR part 1926, Subpart K) and for General... maintenance of electric utilization equipment that prevent death and serious injuries among construction and...
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2010-07-01
... 39 Postal Service 1 2010-07-01 2010-07-01 false How is a demand for employee documents or testimony made to the Office of Inspector General? 230.24 Section 230.24 Postal Service UNITED STATES POSTAL SERVICE ORGANIZATION AND ADMINISTRATION OFFICE OF INSPECTOR GENERAL Rules Governing Compliance With Subpoenas, Summonses, and Court Orders by Postal...
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41 CFR 101-25.104 - Acquisition of office furniture and office machines.
2010-07-01
... furniture and office machines. 101-25.104 Section 101-25.104 Public Contracts and Property Management... PROCUREMENT 25-GENERAL 25.1-General Policies § 101-25.104 Acquisition of office furniture and office machines... machines. The acquisition of new items shall be limited to those requirements which are considered...
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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...
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26 CFR 1.168(i)-0 - Table of contents for the general asset account rules.
2010-04-01
... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Table of contents for the general asset account... and Corporations § 1.168(i)-0 Table of contents for the general asset account rules. This section...) Irrevocable election. (2) Time for making election. (3) Manner of making election. (l) Effective date. (1) In...
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34 CFR 668.154 - Institutional accountability.
2010-07-01
... 34 Education 3 2010-07-01 2010-07-01 false Institutional accountability. 668.154 Section 668.154 Education Regulations of the Offices of the Department of Education (Continued) OFFICE OF POSTSECONDARY... accountability. An institution shall be liable for the Title IV, HEA program funds disbursed to a student whose...
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The demand attributes of assurance services providers and the role of independent accountants
Knechel, W.R.; Wallage, P.; Eilifsen, A.; van Praag, B.
2006-01-01
This study reports on desirable attributes of assurance services providers for assurance services based on responses from a sample of Dutch senior accounting and financial officers. In general, overall expertise and objectivity are perceived as the most important attributes for selecting an
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Accountability Quality Shuffler Measurements on Pits
International Nuclear Information System (INIS)
Rinard, P.M.
2000-01-01
Pits have generally been treated as accountable units that are intact if merely present and they are excluded from the more demanding nondestructive assay requirements. As pits begin to flow into disposition streams, there may be more incentive to measure the masses of their fissile components for accountability purposes. This Department of Energy Office of Safeguards and Security (OSS) Lifecycle Project has explored some ways in which such measurements may be done successfully. The active neutron instrument called a shuffler has been used to measure a variety of actual pits, and a calculational technique has been developed to accurately predict such count rates. Passive multiplicity counting has previously been applied to pits for determining their plutonium contents. This combination of measurement and calculational techniques provide powerful and accurate tools for determining the fissile contents of pits with the quality needed for accountability purposes
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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.
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Office of Inspector General semiannual report to Congress, October 1, 1997--March 31, 1998
Energy Technology Data Exchange (ETDEWEB)
NONE
1998-04-01
This Office of Inspector General (OIG) Semiannual Report to the Congress covers the period from October 1, 1997, through March 31, 1998. The report summarizes significant audit, inspection, and investigative accomplishments for the reporting period that facilitated Department of Energy (Department) efforts to improve management controls and ensure efficient and effective operation of its programs. This report highlights OIG accomplishments in support of its Strategic Plan. Narratives of the Office`s most significant reports are grouped by the strategic goals against which the OIG measures its performance. To put the OIG accomplishments for this reporting period in context, the following statistical information is provided: audit and inspection reports issued -- 47; recommendations that funds be put to better use -- $356,257,856; management commitment to taking corrective actions -- $289,106,445; criminal indictments/convictions -- 8; fines and recoveries -- $1,612,932; and investigative reports to management recommending positive change -- 21.
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Dixon, Rose; And Others
This accounting task simulation is designed for use in office occupations programs at the secondary level. The primary purpose is to give the student the opportunity to become familiar with the tasks and duties that may be performed by accounting personnel in a real work situation. The employer's manual provides general information for the student…
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Accounting Systems and the Electronic Office.
Gafney, Leo
1986-01-01
Discusses a systems approach to accounting instruction and examines it from the viewpoint of four components: people (titles and responsibilities, importance of interaction), forms (nonpaper records such as microfiche, floppy disks, hard disks), procedures (for example, electronic funds transfer), and technology (for example, electronic…
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2010-10-20
... cost accounting standards governing the measurement, assignment, and allocation of costs to contracts... Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for Contracts Executed and... and Budget (OMB), Office of Federal Procurement Policy, Cost Accounting Standards Board. ACTION...
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2010-07-01
... 28 Judicial Administration 1 2010-07-01 2010-07-01 false Submission to Associate Attorney General... Forfeitures § 0.167 Submission to Associate Attorney General by Director of Office of Alien Property of... to the Associate Attorney General under preceding sections of this subpart Y, the Director of the...
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48 CFR 9904.403 - Allocation of home office expenses to segments.
2010-10-01
... expenses to segments. 9904.403 Section 9904.403 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.403 Allocation of home office expenses to...
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Adverse Effects of Prolonged Sitting Behavior on the General Health of Office Workers.
Daneshmandi, Hadi; Choobineh, Alireza; Ghaem, Haleh; Karimi, Mehran
2017-07-01
Excessive sitting behavior is a risk factor for many adverse health outcomes. This study aimed to survey the prevalence of sitting behavior and its adverse effects among Iranian office workers. This cross-sectional study included 447 Iranian office workers. A two-part questionnaire was used as the data collection tool. The first part surveyed the demographic characteristics and general health of the respondents, while the second part contained the Nordic Musculoskeletal Questionnaire (NMQ) to assess symptoms. Statistical analyses were performed using the Statistical Package for the Social Sciences software using Mann-Whitney U and Chi-square tests and multiple logistic regression analysis. The respondents spent an average of 6.29 hours of an 8-hour working shift in a sitting position. The results showed that 48.8% of the participants did not feel comfortable with their workstations and 73.6% felt exhausted during the workday. Additionally, 6.3% suffered from hypertension, and 11.2% of them reported hyperlipidemia. The results of the NMQ showed that neck (53.5%), lower back (53.2%) and shoulder (51.6%) symptoms were the most prevalent problem among office workers. Based upon a multiple logistic regression, only sex had a significant association with prolonged sitting behavior (odds ratio = 3.084). Our results indicated that long sitting times were associated with exhaustion during the working day, decreased job satisfaction, hypertension, and musculoskeletal disorder symptoms in the shoulders, lower back, thighs, and knees of office workers. Sitting behavior had adverse effects on office workers. Active workstations are therefore recommended to improve working conditions.
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48 CFR 52.243-6 - Change Order Accounting.
2010-10-01
... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Change Order Accounting....243-6 Change Order Accounting. As prescribed in 43.205(f), the contracting officer may insert a clause, substantially the same as follows: Change Order Accounting (APR 1984) The Contracting Officer may require change...
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Vílchez Olivares, Percy Antonio
2014-01-01
The Framework for the preparation and presentation of financial statements is a statement that directs and informs the accounting principles generally accepted in the United States (U.S. GAAP), which in turn is valid in our country, on the application to determine the accounting principles generally accepted in Peru, in its supplementary nature as established by Resolution No. 013-98 Accounting Standards Council, an organ of the Public Accounts of the Nation. The Framework is the backbone of ...
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2010-07-01
... 37 Patents, Trademarks, and Copyrights 1 2010-07-01 2010-07-01 false The United States Patent and Trademark Office as a Designated Office or Elected Office. 1.414 Section 1.414 Patents, Trademarks, and Copyrights UNITED STATES PATENT AND TRADEMARK OFFICE, DEPARTMENT OF COMMERCE GENERAL RULES OF PRACTICE IN PATENT CASES International Processing...
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34 CFR 303.346 - Responsibility and accountability.
2010-07-01
... 34 Education 2 2010-07-01 2010-07-01 false Responsibility and accountability. 303.346 Section 303.346 Education Regulations of the Offices of the Department of Education (Continued) OFFICE OF SPECIAL... Services Individualized Family Service Plans (ifsps) § 303.346 Responsibility and accountability. Each...
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Effects of office innovation on office workers' health and performance
Meijer, Eline M.; Frings-Dresen, Monique H. W.; Sluiter, Judith K.
2009-01-01
The implementation of an innovative office concept (e.g. open-plan, flexible workplaces and a paperless office concept) on health and productivity among office workers was evaluated with questionnaires of 138 workers at baseline and 6 and 15 months afterwards. Work-related fatigue, general health,
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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.
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Evaluating a new method for reconstructing forest conditions from General Land Office survey records
Carrie R. Levine; Charles V. Cogbill; Brandon M. Collins; Andrew J. Larson; James A. Lutz; Malcolm P. North; Christina M. Restaino; Hugh D. Safford; Scott L. Stephens; John J. Battles
2017-01-01
Historical forest conditions are often used to inform contemporary management goals because historical forests are considered to be resilient to ecological disturbances. The General Land Office (GLO) surveys of the late 19th and early 20th centuries provide regionally quasi-contiguous data sets of historical forests across much of the Western United States....
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Ramey, Sandra L.; Downing, Nancy R.; Franke, Warren D.; Perkhounkova, Yelena; Alasagheirin, Mohammad H.
2011-01-01
Law enforcement officers suffer higher morbidity and mortality rates from all causes than the general population. Cardiovascular disease (CVD) accounts for a significant portion of the excess illness, with a reported prevalence as high as 1.7 times that of the general population. To determine which occupational hazards cause this increased risk and morbidity, it is imperative to study law enforcement officers before they retire. The long-range goal of our research is to reduce the incidence of CVD-related illness and death among aging law enforcement officers. The purpose of the present study was to measure pro- and anti-atherogenic inflammatory markers in blood samples from law enforcement officers (n = 71) and determine what types of occupation-related stress correlate with differences in these markers. For each outcome variable of interest, we developed separate regression models. Two groups of potential predictors were examined for inclusion in the models. Selected measures of stress were examined for inclusion in the models, in addition to general covariates, such as gender, ethnicity, years in law enforcement, and body mass index. Our results revealed statistically significant relationships between several physiologic variables and measures of stress. PMID:21362637
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Radon and thoron concentrations in offices and dwellings of the Gunma prefecture, Japan
International Nuclear Information System (INIS)
Sugino, M.; Tokonami, S.; Zhuo, W.
2005-01-01
A one year survey of indoor radon and thoron concentrations was carried out in offices and dwellings of the Gunma prefecture, Japan. A passive integrating radon and thoron discriminative monitor was used in the survey. The annual mean radon concentration was 22±14 Bq x m -3 , and ranged from 12 to 93 Bq x m -3 among the 56 surveyed rooms. Radon concentration in offices was generally higher than that in the dwellings, with the arithmetic averages of 29 and 17 Bq x m -3 , respectively. Radon concentrations were generally lower in the traditional Japanese wooden houses than those houses built with other building materials. Seasonal variation of indoor radon was also observed in this survey. Compared to summer and autumn, radon concentrations were generally higher in spring and winter. The mean value of thoron to radon ratio was estimated to be 1.3, higher values were observed in the dwellings than in the offices. The annual effective dose from the exposure to indoor radon was estimated to be 0.47 mSv after taking the occupancy factors of offices and dwellings into account. (author)
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Lawyer Accountability in Public Bid
Directory of Open Access Journals (Sweden)
Adriana da Costa Ricardo Schier
2015-12-01
Full Text Available The present article aims to analyze the main fundamentals and the positioning of the courts about the responsibility of the public official who acts as referee in public procurements. In other words, the aim is an analysis of current decisions of the Court of Auditors of the Union and of the Supreme Court regarding the accountability of public advocate when issuing legal opinion concerning any hiring process in the public sector. In this way, will address some constitutional aspects that give the competence of members to this exercise carefully the general norms of law and the Attorney General's Office. This analysis will be examinated using as a basis the 1988 Federal Constitution, decisions of the Court of Auditors of the Union Decisions by the Supreme Court and doctrine.
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Office Buildings: Assessing and Reducing Plug and Process Loads in Office Buildings (Fact Sheet)
Energy Technology Data Exchange (ETDEWEB)
2013-04-01
Plug and process loads (PPLs) in commercial buildings account for almost 5% of U.S. primary energy consumption. Minimizing these loads is a primary challenge in the design and operation of an energy-efficient building. PPLs are not related to general lighting, heating, ventilation, cooling, and water heating, and typically do not provide comfort to the occupants. They use an increasingly large fraction of the building energy use pie because the number and variety of electrical devices have increased along with building system efficiency. Reducing PPLs is difficult because energy efficiency opportunities and the equipment needed to address PPL energy use in office spaces are poorly understood.
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CPAs in Mississippi: Communication Skills and Software Needed by Entry-Level Accountants
Bunn, Phyllis C.; Barfit, Laurie A.; Cooper, Jan
2005-01-01
The purpose of this paper was to determine what communication skills are considered most important by employers in the accounting profession as well as to determine the general office, income tax, and bookkeeping software packages used by CPA firms in Mississippi. The data was collected by means of an electronic five-point Likert-type survey…
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32 CFR 623.4 - Accounting procedures.
2010-07-01
... 32 National Defense 3 2010-07-01 2010-07-01 true Accounting procedures. 623.4 Section 623.4... ARMY MATERIEL § 623.4 Accounting procedures. (a) Loan document format. (1) When the lending accountable... property accounting purposes. (3) Loans will be processed by accountable property officers according to...
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Office of Inspector General Strategic Plan Fiscal Years 2009 through 2013
Energy Technology Data Exchange (ETDEWEB)
None
2008-10-01
The Department of Energy (Department) Organization Act created the Department in October 1977. That law brought together for the first time, not only most of the government's energy programs, but also science and technology programs and defense responsibilities that included the design, construction, and testing of nuclear weapons. Over its history, the Department has shifted its emphasis and focus as the energy and security needs of the Nation have changed. Today, the Department stands at the forefront of helping the Nation meet our energy, scientific, environmental, and national security goals. The responsibility of the Office of Inspector General (OIG) is to ensure that the Department is: Fulfilling its program and operational goals effectively; Using its resources efficiently in this pursuit; Operating within the scope of its legislative mandates; Meeting the President's Management Agenda; and, Addressing Departmental priorities established by the Secretary. The OIG accomplishes this by performing audits, investigations, and inspections of the Department's programs and operations seeking to uncover existing or potential weaknesses that could result in fraud, waste, and abuse. This strategic plan reflects the vision for how the organization will move forward in the 21st century to ensure the Department continues to serve the American public safely, effectively, and efficiently. Through its strategic planning efforts, the OIG will continue to play a critical role in assisting the Department's leadership and the Congress by identifying opportunities for improving management, program performance, and accountability. The OIG's strategic goal is to perform a robust review program that provides timely, relevant performance information and recommendations to improve the performance of the Department's programs and operations, facilitate positive change, and combat unlawful activities within the Department.
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2010-07-01
... 39 Postal Service 1 2010-07-01 2010-07-01 false What must an Office of Inspector General employee do if served with a demand requiring the production of documents or an appearance in court? 230.15 Section 230.15 Postal Service UNITED STATES POSTAL SERVICE ORGANIZATION AND ADMINISTRATION OFFICE OF...
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48 CFR 9904.409 - Cost accounting standard-depreciation of tangible capital assets.
2010-10-01
... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard... ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.409 Cost accounting standard...
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Graves, Charlotte K.
1985-01-01
Office systems consultants, office administration faculty, and other collegiate business faculty (management, marketing, accounting, and finance) were asked to rate the importance of 42 concepts needed by managerial personnel in automated offices. Also, business faculty were asked to indicate which concepts were currently being taught in courses…
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The New Planned Giving Officer.
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)
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47 CFR 0.13 - Functions of the Office.
2010-10-01
... 47 Telecommunication 1 2010-10-01 2010-10-01 false Functions of the Office. 0.13 Section 0.13 Telecommunication FEDERAL COMMUNICATIONS COMMISSION GENERAL COMMISSION ORGANIZATION Organization Office of Inspector General § 0.13 Functions of the Office. The Office of Inspector General is directly responsible to the...
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47 CFR 0.41 - Functions of the Office.
2010-10-01
... 47 Telecommunication 1 2010-10-01 2010-10-01 false Functions of the Office. 0.41 Section 0.41 Telecommunication FEDERAL COMMUNICATIONS COMMISSION GENERAL COMMISSION ORGANIZATION Organization Office of General Counsel § 0.41 Functions of the Office. The Office of the General Counsel has the following duties and...
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U.S. Nuclear Regulatory Commission accountability report, fiscal year 1995. Volume 1
International Nuclear Information System (INIS)
1996-01-01
The US Nuclear Regulatory Commission (NRC) is one of six Federal agencies participating in a pilot project to streamline financial management reporting. The goal of this pilot is to consolidate performance-related reporting into a single accountability report. The project, which is being carried out under the guidance of the Chief Financial Officers Council, was undertaken in accordance with the Government Management Reform Act (GMRA) of 1994. The GMRA permits the streamlining of financial management reports in consultation with the appropriate Congressional Committees through a liaison in the US Office of Management and Budget (OMB). The results of the pilot project will determine the method to be used for reporting financial management information for fiscal year (FY) 1996. This report consolidates the information previously reported in the following documents: (1) the NRC's annual financial statement required by the Chief Financial Officers Act of 1990; (2) the Chairman's annual report to the President and the Congress, required by the Federal Managers' Financial Integrity Act of 1982; (3) the Chairman's semiannual report to the Congress on management decisions and final actions on Office of Inspector General audit recommendations, required by the Inspector General Act of 1978, as amended. This report also includes performance measures, as required by the Chief Financial Officers Act of 1990
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U.S. Nuclear Regulatory Commission accountability report, fiscal year 1995. Volume 1
Energy Technology Data Exchange (ETDEWEB)
NONE
1996-05-01
The US Nuclear Regulatory Commission (NRC) is one of six Federal agencies participating in a pilot project to streamline financial management reporting. The goal of this pilot is to consolidate performance-related reporting into a single accountability report. The project, which is being carried out under the guidance of the Chief Financial Officers Council, was undertaken in accordance with the Government Management Reform Act (GMRA) of 1994. The GMRA permits the streamlining of financial management reports in consultation with the appropriate Congressional Committees through a liaison in the US Office of Management and Budget (OMB). The results of the pilot project will determine the method to be used for reporting financial management information for fiscal year (FY) 1996. This report consolidates the information previously reported in the following documents: (1) the NRC`s annual financial statement required by the Chief Financial Officers Act of 1990; (2) the Chairman`s annual report to the President and the Congress, required by the Federal Managers` Financial Integrity Act of 1982; (3) the Chairman`s semiannual report to the Congress on management decisions and final actions on Office of Inspector General audit recommendations, required by the Inspector General Act of 1978, as amended. This report also includes performance measures, as required by the Chief Financial Officers Act of 1990.
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2010-07-01
... 39 Postal Service 1 2010-07-01 2010-07-01 false Who pays the costs incurred when the Office of....25 Who pays the costs incurred when the Office of Inspector General responds to a demand for documents or testimony? (a) Unless determined by 28 U.S.C. 1821 or other applicable statute, the costs of...
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Generalized formula for electron emission taking account of the polaron effect
Barengolts, Yu A.; Beril, S. I.; Barengolts, S. A.
2018-01-01
A generalized formula is derived for the electron emission current as a function of temperature, field, and electron work function in a metal-dielectric system that takes account of the quantum nature of the image forces. In deriving the formula, the Fermi-Dirac distribution for electrons in a metal and the quantum potential of the image obtained in the context of electron polaron theory are used.
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45 CFR 99.2 - Presiding officer.
2010-10-01
... 45 Public Welfare 1 2010-10-01 2010-10-01 false Presiding officer. 99.2 Section 99.2 Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION PROCEDURE FOR HEARINGS FOR THE CHILD CARE AND DEVELOPMENT FUND General § 99.2 Presiding officer. (a) (1) The presiding officer at a...
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Fermilab Education Office - Contacts
Search The Office of Education and Public Outreach: Contacts All telephone numbers require area code Presentations for Presenters 840-3094 Office of Education and Public Outreach Spencer Pasero spasero@fnal.gov Education Office 840-3076 Fermilab Friends for Science Education General Questions Susan Dahl sdahl@fnal.gov
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5 CFR 10.2 - Accountability systems.
2010-01-01
... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Accountability systems. 10.2 Section 10.2 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE RULES AGENCY ACCOUNTABILITY SYSTEMS; OPM AUTHORITY TO REVIEW PERSONNEL MANAGEMENT PROGRAMS (RULE X) § 10.2 Accountability systems. The Director of...
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Process Coordination and Policy Officer | IDRC - International ...
International Development Research Centre (IDRC) Digital Library (Canada)
Such liaison aims to ensure that the operational aspects and requirements are taken into account. ... Business Process Coordination and Change Management ... Liaises with the Resources Planning and Development Officer of the Office of ...
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Accountability report. Fiscal Year 1996, Volume 2
International Nuclear Information System (INIS)
1997-01-01
This report consolidates several performance-related reports into a single financial management report. Information in this report includes information previously reported in the following documents: (1) US Nuclear Regulatory Commission's (NRC's) annual financial statement, (2) NRC Chairman's annual report to the President and the Congress, and (3) NRC Chairman's semiannual report to Congress on management decisions and final actions on Office of Inspector General audit recommendations. This report also contains performance measures. The report is organized into the following subtopics: information about the US NRC, program performance, management accountability, and the audited financial statement for Fiscal Year 1996. 19 figs., 4 tabs
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37 CFR 1.25 - Deposit accounts.
2010-07-01
... ordering services offered by the Office, copies of records, etc., deposit accounts may be established in... receipt of the statement to cover the value of items or services charged to the account and thus restore..., copies, etc., requested must always be on deposit. Charges to accounts with insufficient funds will not...
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Gauthey, Jérôme; Tièche, Raphaël; Streit, Sven
2018-01-01
Measuring patient experience is key when assessing quality of care but can be biased: A perceptual bias occurs when renovations of the interior design of a general practitioner (GP) office improves how patients assessed quality of care. The aim was to assess the length of perceptual bias and if it could be reproduced after a second renovation. A GP office with 2 GPs in Switzerland was renovated twice within 3 years. We assessed patient experience at baseline, 2 months and 14 months after the first and 3 months after the second renovation. Each time, we invited a sample of 180 consecutive patients that anonymously graded patient experience in 4 domains: appearance of the office; qualities of medical assistants and GPs; and general satisfaction. We compared crude mean scores per domain from baseline until follow-up. In a multivariate model, we adjusted for patient's age, gender and for how long patients had been their GP. At baseline, patients aged 60.9 (17.7) years, 52% females. After the first renovation, we found a regression to the baseline level of patient experience after 14 months except for appearance of the office (pInterior renovation of a GP office probably causes a perceptual bias for >1 year that improves how patients rate quality of care. This bias could be reproduced after a second renovation strengthening a possible causal relationship. These findings imply to appropriately time measurement of patient experience to at least one year after interior renovation of GP practices to avoid environmental changes influences the estimates when measuring patient experience.
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1982-09-01
Standard 409, The." n.p.:n.d. Typescript report supplied to the authors by Mr. Von Lunenschloss, Hughes Aircraft Company, June 1982. 8. Clark, Charles...Profit Policy." n.p.:n.d. Typescript report supplied to the authors by Mr. C. G. Adams, General Accounting Office, March 1982. N25. Keith, Donald R
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28 CFR 700.22 - Request for accounting of record disclosures.
2010-07-01
... disclosures. (a) An individual may request the Office to provide him with an accounting of those other... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Request for accounting of record disclosures. 700.22 Section 700.22 Judicial Administration OFFICE OF INDEPENDENT COUNSEL PRODUCTION OR...
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48 CFR 42.705-1 - Contracting officer determination procedure.
2010-10-01
... a multidivisional corporation under the cognizance of a corporate administrative contracting officer... organization. (2) Business units not under the cognizance of a corporate administrative contracting officer... accounting system capabilities. The contractor, contracting officer, and auditor must work together to make...
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Natural Resources Accounting and Sustainable Development: The ...
African Journals Online (AJOL)
gold
2012-07-26
Jul 26, 2012 ... Development: The Challenge to Economics and Accounting ... The United Nations Statistical Office published a system of national account .... environment in national accounts provides information on the use of natural .... environmental impact and aspects of an organization, including implications for cash ...
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5 CFR 2601.301 - Accounting of gifts.
2010-01-01
... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Accounting of gifts. 2601.301 Section... IMPLEMENTATION OF OFFICE OF GOVERNMENT ETHICS STATUTORY GIFT ACCEPTANCE AUTHORITY Accounting Requirements § 2601.301 Accounting of gifts. (a) The Administration Division shall ensure that gifts are properly...
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General Accounting Office, Washington, DC. General Government Div.
In this report, the General Accounting Office (GAO) responds to a July 8, 1988, inquiry by the Chairman and Vice Chairman of the Joint Committee on Printing about the Government Printing Office's (GPO) efforts to acquire and supply microfiche copies of government documents to approximately 1,400 depository libraries. In August 1987, GPO had…
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Generic Accounting and Reporting Software for Research Reactors
International Nuclear Information System (INIS)
Jaernry, C.
2010-01-01
This poster will give a general description of a generic accounting and reporting software for research reactors. The program has been designed to be a powerful working tool for the operator. The software is designed to be extremely easy to handle and at the same time give the operator the maximal power of searches, calculations and reports that a modern advanced system can produce. The systems are designed to take make the relevant accountancy for the site and perform the reporting to IAEA in Code 10. Generic software for accounting and reporting for research and other smaller facilities is something that has been asked for by many parties. Software like this could be distributed to facilities in need of a powerful accountancy and reporting system for a much lower cost than the systems that is now custom made for these facilities. This will greatly increase the quality of accountancy at these facilities and the quality of the reporting to IAEA and other state offices etc. The software is based on our advanced custom made software series 'STAR' that has been in use in many places for more than a decade with successful use. (author)
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Maximilien Brice
2008-01-01
23rd May 2008 - CERN Director-General R. Aymar with German Federal Minister of Education and Research A. Schavan, CERN Director-General Designate R. Heuer, Swiss Federal Councillor M. Calmy-Rey and CERN Deputy Director-General and Chief Scientific Officer J. Engelen.
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12 CFR 905.12 - Office of Management.
2010-01-01
... OPERATIONS DESCRIPTION OF ORGANIZATION AND FUNCTIONS General Organization § 905.12 Office of Management. (a) General. The Office of Management is the principal advisor to the chairperson and the Board of Directors... 12 Banks and Banking 7 2010-01-01 2010-01-01 false Office of Management. 905.12 Section 905.12...
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Niegsch, Mark L; Krarup, Nikolaj T; Clausen, Niels Erikstrup
2014-01-01
Automated external defibrillators (AEDs) have proven effective when used by GPs. Despite this and the latest guidelines from the European Resuscitation Council, there are no recommendations for Danish GPs regarding proper equipment to treat cardiac arrest. Currently, there are no published data on the distribution of AEDs among GPs in Denmark. To assess the prevalence of resuscitation equipment and educated staff among Danish GPs and the parameters influencing the absence of AEDs at GP offices. A cross-sectional questionnaire-based survey among the 2030 GPs registered in Denmark. Questions concerned demographics, occurrence of resuscitation equipment and attitude towards acquisition of an AED. With a response rate >70%, we found that the prevalence of AEDs in GP offices is low (31.7%). Limited financial possibilities and relevant treatment by ambulance personnel were stated as the primary causes for not having an AED. In general, Danish primary care physicians believe that AEDs should be governmentally sponsored. Positive influential factors on the acquisition of an AED were education, number of physicians in the GP office and previous experience of cardiac arrest. Danish primary care physicians are generally not equipped with AEDs despite the proven effect of AEDs in GP offices. The main reasons for not acquiring an AED are financial considerations and believing that response time by ambulance services and nearby health facilities are the optimal treatment. We recommend better education and information in order to facilitate future acquisition of AEDs among GPs. Copyright © 2013 Elsevier Ireland Ltd. All rights reserved.
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DEFF Research Database (Denmark)
Winthereik, Brit Ross; van der Ploeg, I.; Berg, Marc
2007-01-01
Health authorities increasingly request that general practitioners (GPs) use information and communication technologies such as electronic patient records (EPR) for accountability purposes. This article deals with the use of EPRs among general practitioners in Britain. It examines two ways in which...... makes them active in finding ways that turn the EPR into a meaningful tool for them, that is, a tool that helps them provide what they see as good care. The article's main contribution is to show how accountability and autonomy are coproduced; less professional autonomy does not follow from more...... GPs use the EPR for accountability purposes. One way is to generate audit reports on the basis of the information that has been entered into the record. The other is to let the computer intervene in the clinical process through prompts. The article argues that GPs' ambivalence toward using the EPR...
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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…
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29 CFR 2550.401c-1 - Definition of “plan assets”-insurance company general accounts.
2010-07-01
... individual and group life, health, disability, and annuity contracts. Experience rated general account... any such assets are plan assets) with the care, skill, prudence and diligence under the circumstances...
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2010-10-01
... Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.401 Cost... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard...
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The effect of human activity noise on the acoustic quality in open plan office
DEFF Research Database (Denmark)
Dehlbæk, Tania Stenholt; Jeong, Cheol-Ho; Brunskog, Jonas
2016-01-01
A disadvantage of open plan offices is the noise annoyance. Noise problems in open plan offices have been dealt with in several studies, and standards have been set up. Still, what has not been taken into account is the effect of human activity noise on acoustic conditions. In this study......, measurements of the general office noise levels and the room acoustic conditions according to ISO 3382-3 have been carried out in five open plan offices. Probability density functions of the sound pressure level have been obtained, and the human activity noise has been identified. Results showed a decrease...... in STI-values including the human activity noise compared to STI-values including only technical background noise as the standard recommends. Furthermore, at 500 Hz a regression analysis showed that the density of people in an room, absorption area, reverberation time as well as the ISO 3382-3 parameter...
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Directory of Open Access Journals (Sweden)
Azevedo Kathryn J
2005-11-01
Full Text Available Abstract Background Bladder distention is commonly used in diagnosis and treatment of interstitial cystitis (IC. Traditionally performed in the operating room under general or spinal anesthesia (GA, it is expensive and associated with short term morbidity. Office bladder distention using electromotive drug administration (EMDA has been suggested as an alternative that is well tolerated by patients. We report the first comparative findings of patients undergoing both office distention with EMDA and distention in the operating room (OR with GA. Methods This retrospective chart review identified 11 patients participating in two protocols of EMDA bladder distention who also underwent bladder distention under GA either prior to or after the EMDA procedure. Results The median absolute difference in bladder capacity between GA and EMDA was only 25 cc; the median percent difference was 5%. Cystoscopic findings, while not prospectively compiled, appear to have been similar. Conclusion This study represents the first comparison between distention with EMDA versus GA and confirms the technical feasibility of performing bladder distention in an office setting. The distention capacity achieved in the office was nearly identical to that in the OR and the cystoscopic findings very similar. Further investigation into the comparative morbidity, cost, and other outcome measures is warranted to define the ultimate role of EMDA bladder distention in the clinical evaluation and care of patients with IC.
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Directory of Open Access Journals (Sweden)
Iván Mauricio Obando Camino
2016-07-01
Full Text Available Resumen: Este artículo explora el desarrollo constitucional y legal de la Contraloría General de la República de Chile, considerando una perspectiva histórica y comparada. Tras referirse a sus orígenes legales en 1927, este artículo discurre sobre las razones que presidieron su constitucionalización en 1943 y 1980, lo que ha llevado a hacer de ella un órgano de control administrativo autónomo, en casi todos sus aspectos, en el sistema político chileno. Así también queda de manifiesto cuando ella es comparada con órganos de control administrativo semejantes existentes en la región, lo que permite visualizar la singularidad de aquélla. Palabras clave: Contraloría; control; fiscalización. Abstract: This article explores the constitutional and legal development of the Office of the Comptroller General of the Republic of Chile taking into account both a historic and comparative perspective. After dwelling on the legal origins of this agency back in 1927, this article deals with the reasons that presided over the writing of this agency into the Chilean constitution both in 1943 and 1980, which gave way to an almost autonomous agency of administrative oversight in the Chilean political system. The latter stands out after comparing this agency with similar offices that exist in the region, which points out to the distinctiveness of the aforementioned agency. Keywords: Comptroller; control; oversight.
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Accountability report. Fiscal Year 1996, Volume 2
Energy Technology Data Exchange (ETDEWEB)
NONE
1997-05-01
This report consolidates several performance-related reports into a single financial management report. Information in this report includes information previously reported in the following documents: (1) US Nuclear Regulatory Commission`s (NRC`s) annual financial statement, (2) NRC Chairman`s annual report to the President and the Congress, and (3) NRC Chairman`s semiannual report to Congress on management decisions and final actions on Office of Inspector General audit recommendations. This report also contains performance measures. The report is organized into the following subtopics: information about the US NRC, program performance, management accountability, and the audited financial statement for Fiscal Year 1996. 19 figs., 4 tabs.
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Rossouw, Riaan; Saayman, Melville
2011-01-01
Historically, tourism policy analysis in South Africa has posed challenges to accurate measurement. The primary reason for this is that tourism is not designated as an 'industry' in standard economic accounts. This paper therefore demonstrates the relevance and need for applied general equilibrium (AGE) models to be completed and extended through an integration with tourism satellite accounts (TSAs) as a tool for policy makers (especially tourism policy makers) in South Africa. The paper sets...
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Schiller, Stefan
2013-01-01
The purpose of this paper is to further the development of initial accounting for internally generated intangible assets, relevant to both academics and practitioners, examining what happens when accountants are given principles-based discretion. This paper draws on existing insights into heuristics or experience-based techniques for making accounting judgments. Knowledge about judgment under uncertainty, and the general framework offered by the heuristics and biases program in particular, fo...
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2010-04-01
... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Office. 300.9 Section 300.9 Housing... NATIONAL MORTGAGE ASSOCIATION, DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT GENERAL § 300.9 Office. The Association directs its operations from its office located at 451 Seventh Street, SW., Washington DC 20410. ...
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31 CFR 50.2 - Responsible office.
2010-07-01
... 31 Money and Finance: Treasury 1 2010-07-01 2010-07-01 false Responsible office. 50.2 Section 50.2 Money and Finance: Treasury Office of the Secretary of the Treasury TERRORISM RISK INSURANCE PROGRAM General Provisions § 50.2 Responsible office. The office responsible for the administration of the...
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Den Engelske Regnskabsordbog/English Dictionary of Accounting
DEFF Research Database (Denmark)
Nielsen, Sandro; Mourier, Lise; Bergenholtz, Henning
The English Dictionary of Accounting contains about 5.600 accounting terms, both British, American and international (IFRS). The terms are defined and the dictionary gives language information about the terms. The dictionary can be used when writing and reading English accounting texts and when y...... want to learn more about accounting and financial reporting. The dictionary is designed for accountants, auditors, translators, students communication officers and others interested in financial reporting....
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2011-10-21
... Governmentwide Policy; Office of Federal High- Performance Green Buildings; the Green Building Advisory Committee... meeting of the Green Building Advisory Committee Meeting (the Committee). The meeting is open to the..., Office of Federal High-Performance Green Buildings, Office of Governmentwide Policy, General Services...
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Lee, Sangbok; Park, Myoung Hwan; Jeong, Byung Yong
2018-06-01
This study investigates differences between male and female public office workers' satisfaction levels, sick building syndrome (SBS) symptoms and musculoskeletal disorder (MSD) complaints in workplace and office environments. Questionnaire surveys were performed in 30 offices from 15 public institutions. Male and female workers of the same age were coupled and selected from each office, gathering a total of 120 male and 120 female subjects. The results show that differences exist between genders in noise and lighting satisfaction levels, SBS-related symptoms (eye, nose, skin) and MSD complaints of hand/wrist/finger, while there is no difference in overall satisfaction level of office environments. The study also suggests that office design for public office workers should take into account gender differences in preventing MSDs and also SBS. The findings of this study are expected to serve as basic data for designing effective public office environments.
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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...
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28 CFR 0.122 - Office on Violence Against Women.
2010-07-01
... 28 Judicial Administration 1 2010-07-01 2010-07-01 false Office on Violence Against Women. 0.122...-Office on Violence Against Women § 0.122 Office on Violence Against Women. (a) The Director, Office on Violence Against Women, under the general authority of the Attorney General, shall: (1) Exercise the powers...
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Sjögren-Rönkä, Tuulikki; Ojanen, Markku T; Leskinen, Esko K; Tmustalampi, Sirpa; Mälkiä, Esko A
2002-06-01
The purpose of the study was to investigate the physical and psychological prerequisites of functioning, as well as the social environment at work and personal factors, in relation to work ability and general subjective well-being in a group of office workers. The study was a descriptive cross-sectional investigation, using path analysis, of office workers. The subjects comprised 88 volunteers, 24 men and 64 women, from the same workplace [mean age 45.7 (SD 8.6) years]. The independent variables were measured using psychosocial and physical questionnaires and physical measurements. The first dependent variable, work ability, was measured by a work ability index. The second dependent variable, general subjective well-being, was assessed by life satisfaction and meaning of life. The variables were structured according to a modified version of the International Classification of Functioning, Disability and Health. Forward flexion of the spine, intensity of musculoskeletal symptoms, self-confidence, and mental stress at work explained 58% of work ability and had indirect effects on general subjective well-being. Self-confidence, mood, and work ability had a direct effect on general subjective well-being. The model developed explained 68% of general subjective well-being. Age played a significant role in this study population. The prerequisites of physical functioning are important in maintaining work ability, particularly among aging workers, and psychological prerequisites of functioning are of even greater importance in maintaining general subjective well-being.
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5 CFR 297.403 - Accounting of disclosure.
2010-01-01
... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Accounting of disclosure. 297.403 Section... PROCEDURES FOR PERSONNEL RECORDS Disclosure of Records § 297.403 Accounting of disclosure. (a) The Office or... accounting of the disclosures will be retained for at least 5 years or for the life of the record, whichever...
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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...
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2010-10-01
... Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.420 Accounting for independent research and development costs and bid and proposal costs. ...
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2010-07-01
... 39 Postal Service 1 2010-07-01 2010-07-01 false Offices. 2.3 Section 2.3 Postal Service UNITED STATES POSTAL SERVICE THE BOARD OF GOVERNORS OF THE U.S. POSTAL SERVICE GENERAL AND TECHNICAL PROVISIONS (ARTICLE II) § 2.3 Offices. The principal office of the Postal Service is located in Washington, DC, with...
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National Research Council Canada - National Science Library
2004-01-01
We reviewed 20 transactions that were coded as business-class and first-class travel during the 2002 and 2003 calendar years for the Office of the Inspector General of the Department of Defense (OIG DoD...
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Office of Disability Employment Policy
... STATES DEPARTMENT OF LABOR Facebook Twitter RSS Email Office of Disability Employment Policy (ODEP) Menu About ODEP ... LABOR DEPARTMENT Español A to Z Index Agencies Office of Inspector General Leadership Team Contact Us Subscribe ...
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The ophthalmologist's office: planning and practice. Getting paid and completing insurance forms.
Byron, H M
1975-01-01
This chapter describes a systematic approach to the art of collection for services rendered, based primarily on a pay-as-you-go philosophy. A system of internal office-controlled billing, timed so that the statements reach the patients on the last day of the billing month instead of the first day of the following month, unequivocally works more smoothly in the author's office than external computerized billing did. Suggestions to effect and maintain a collection ratio of at least 95 percent have been enumerated. The use of a new statement-and-insurance form facilitates billing, keeping ahead of insurance applications for patients, and advising the front office of other internal tasks to be performed. Finally, the importance of the general ledger, under the supervision of the ophthalmologist's accountant and in conjunction with a control procedure (employing the daily master appointment page attached to the ophthalmologist's personal worksheet) is stressed, in order to safeguard the physician's revenue.
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39 CFR 221.4 - Corporate officers.
2010-07-01
... 39 Postal Service 1 2010-07-01 2010-07-01 false Corporate officers. 221.4 Section 221.4 Postal Service UNITED STATES POSTAL SERVICE ORGANIZATION AND ADMINISTRATION GENERAL ORGANIZATION § 221.4 Corporate officers. The Board of Governors determines the number of corporate officers and appoints the...
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49 CFR 10.13 - Privacy Officer.
2010-10-01
... INDIVIDUALS General § 10.13 Privacy Officer. (a) To assist with implementation, evaluation, and administration issues, the Chief Information Officer appoints a principal coordinating official with the title Privacy... 49 Transportation 1 2010-10-01 2010-10-01 false Privacy Officer. 10.13 Section 10.13...
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32 CFR 2400.29 - Accountability and control.
2010-07-01
... PROGRAM Safeguarding § 2400.29 Accountability and control. (a) Each item of Top Secret, Secret, and... serve as Top Secret Control Officer (TSCO) for the Office of Science and Technology Policy and will be responsible for the supervision of the Top Secret control program. He/she will be assisted by an Assistant Top...
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2010-10-01
... Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.402 Cost... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard...
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Guidelines for School Property Accounting in Colorado, Part II--General Fixed Asset Accounts.
Stiverson, Clare L.
The second publication of a series of three issued by the Colorado Department of Education is designed as a guide for local school districts in the development of a property accounting system. It defines and classifies groups of accounts whereby financial information, taken from inventory records, may be transcribed into debit and credit entries…
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2010-10-01
... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard....501 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST...
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17 CFR 140.1 - Headquarters office.
2010-04-01
... 17 Commodity and Securities Exchanges 1 2010-04-01 2010-04-01 false Headquarters office. 140.1..., FUNCTIONS, AND PROCEDURES OF THE COMMISSION Organization § 140.1 Headquarters office. (a) General. The headquarters office of the Commission is located at Three Lafayette Centre, 1155 21st Street, NW., Washington...
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Ergonomics in the office environment
Courtney, Theodore K.
1993-01-01
Perhaps the four most popular 'ergonomic' office culprits are: (1) the computer or visual display terminal (VDT); (2) the office chair; (3) the workstation; and (4) other automated equipment such as the facsimile machine, photocopier, etc. Among the ergonomics issues in the office environment are visual fatigue, musculoskeletal disorders, and radiation/electromagnetic (VLF,ELF) field exposure from VDT's. We address each of these in turn and then review some regulatory considerations regarding such stressors in the office and general industrial environment.
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Natural phenomena evaluation of the Department of Energy-field office Oak Ridge office buildings
International Nuclear Information System (INIS)
Rucker, R.W.; Fricke, K.E.; Hunt, R.J.
1991-01-01
The Department of Energy - Field Office Oak Ridge (DOE-OR) is performing natural phenomena evaluations of existing office buildings located in the city of Oak Ridge, Tennessee. The natural phenomena considered are earthquake, wind, and flood. The evaluations are being performed to determine if the facilities are in compliance with DOE General Design Criteria 6430.IA. This paper presents results of the evaluations for three of the office buildings
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26 CFR 1.1402(c)-2 - Public office.
2010-04-01
... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Public office. 1.1402(c)-2 Section 1.1402(c)-2...) INCOME TAXES Tax on Self-Employment Income § 1.1402(c)-2 Public office. (a) In general—(1) General rule... public office does not constitute a trade or business. (2) Fee basis public officials—(i) In general. If...
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47 CFR 32.13 - Accounts-general.
2010-10-01
... herein. However, reporting companies may use different numbers for internal purposes when separate... reports to any state commission, the company shall incorporate the following controls into their... FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.13 Accounts—general. (a) As a general rule...
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Office of Inspector General (ED), Washington, DC.
This semiannual report to Congress summarizes the activities of the Department of Education's Office of Inspector General (OIG) for the 6-month period ending September 30, 1997. The OIG gave Congressional testimony regarding the modernization of student-financial-assistance-information programs, the Loan Consolidation process, the Federal Direct…
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7 CFR 2812.8 - Accountability and recordkeeping.
2010-01-01
... 7 Agriculture 15 2010-01-01 2010-01-01 false Accountability and recordkeeping. 2812.8 Section 2812.8 Agriculture Regulations of the Department of Agriculture (Continued) OFFICE OF OPERATIONS... UNDER 15 U.S.C. 3710(i) § 2812.8 Accountability and recordkeeping. USDA requires that property requested...
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Contrapower Sexual Harassment of Military Officers
2007-08-01
Sexual Harassment 1 Contrapower Sexual Harassment of Military Officers Sexual harassment is generally categorized in one of two ways: quid pro quo ...power or status over the victim (McKinney, 1992). The very definition of quid pro quo sexual harassment generally necessitates a superior harassing a...Contrapower Sexual Harassment of Military Officers A Thesis Presented by Sarah K. Clapp to the
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45 CFR 503.4 - Accounting of certain disclosures.
2010-10-01
... 45 Public Welfare 3 2010-10-01 2010-10-01 false Accounting of certain disclosures. 503.4 Section... SUNSHINE REGULATIONS Privacy Act Regulations § 503.4 Accounting of certain disclosures. (a) Except for disclosures under § 503.3(a) and (b) of this part, the Administrative Officer will keep an accurate accounting...
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12 CFR 545.96 - Agency office.
2010-01-01
... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Agency office. 545.96 Section 545.96 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY FEDERAL SAVINGS ASSOCIATIONS-OPERATIONS § 545.96 Agency office. (a) General. A Federal savings association may establish or maintain an agency...
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11 CFR 300.35 - Office buildings.
2010-01-01
... 11 Federal Elections 1 2010-01-01 2010-01-01 false Office buildings. 300.35 Section 300.35 Federal... FUNDS State, District, and Local Party Committees and Organizations § 300.35 Office buildings. (a) General provision. For the purchase or construction of its office building, a State or local party...
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20 CFR 404.1073 - Public office.
2010-04-01
... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Public office. 404.1073 Section 404.1073...- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment § 404.1073 Public office. (a) General. The performance of the functions of a public office is not a trade or business except under the...
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Tax Substitution and Accounting Firms: perceptions of the implementation process
Directory of Open Access Journals (Sweden)
Sergio Roberto da Silva
2016-06-01
Full Text Available The Accounting advisory services has been of great importance to the performance of Brazilian companies. The purpose of this research is to identify the experience that the accounting officer of external accounting advice obtained in the adoption of the ICMS tax substitution regime. The study sought to identify what were the main questions, which updates the actions of matter, the impact of the issue in accounting firms, if they had a work overload or not. The survey was conducted through multi case studies in a total of four cases of accounting firms. They were interviewed four managers / owners of accounting offices in the city of Guarulhos, Brazil. A research protocol applied to the four cases has been prepared. The result of the research was that accountants had difficulty with the systematic, calculating and filing of invoices where there was incidence of tax substitution.
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5 CFR 250.202 - Office of Personnel Management responsibilities.
2010-01-01
... REGULATIONS PERSONNEL MANAGEMENT IN AGENCIES Strategic Human Capital Management § 250.202 Office of Personnel... to which human capital management strategies are integrated into agency strategic plans and..., managers and human resources officers accountable for efficient and effective human capital management, in...
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48 CFR 4.101 - Contracting officer's signature.
2010-10-01
... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Contracting officer's signature. 4.101 Section 4.101 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL ADMINISTRATIVE MATTERS Contract Execution 4.101 Contracting officer's signature. Only contracting officers shall...
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Preparing Future Managers for Effective Use of Technology in Automated Offices.
Graves, Charlotte
1983-01-01
Reports findings of a recent doctoral research study conducted to determine what changes are needed in collegiate business curricula as a result of office automation. Results were based on responses from office systems consultants, and faculty of office administration, management, marketing, accounting, and finance. Conclusions and recommendations…
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47 CFR 0.101 - Functions of the office.
2010-10-01
... 47 Telecommunication 1 2010-10-01 2010-10-01 false Functions of the office. 0.101 Section 0.101 Telecommunication FEDERAL COMMUNICATIONS COMMISSION GENERAL COMMISSION ORGANIZATION Organization Office of Communications Business Opportunities § 0.101 Functions of the office. (a) The Office of Communications Business...
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Den Engelsk-Danske Regnskabsordbog/English-Danish Dictionary of Accounting
DEFF Research Database (Denmark)
Nielsen, Sandro; Bergenholtz, Henning; Mourier, Lise
The English-Danish Dictionary of Accounting contains about 5.600 English accounting terms, both British, American and international (IFRS). The terms are defined and translated into Danish. The dictionary kan be used for translationg and writing of English accounting texts and for reading English...... accounting texts, and it can be used by accountants, auditors, students, communication officers and others interested in financial reporting information....
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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.
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47 CFR 0.17 - Functions of the Office.
2010-10-01
... 47 Telecommunication 1 2010-10-01 2010-10-01 false Functions of the Office. 0.17 Section 0.17 Telecommunication FEDERAL COMMUNICATIONS COMMISSION GENERAL COMMISSION ORGANIZATION Organization Office of Legislative Affairs § 0.17 Functions of the Office. The Office of Legislative Affairs is directly responsible...
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47 CFR 0.31 - Functions of the Office.
2010-10-01
... 47 Telecommunication 1 2010-10-01 2010-10-01 false Functions of the Office. 0.31 Section 0.31 Telecommunication FEDERAL COMMUNICATIONS COMMISSION GENERAL COMMISSION ORGANIZATION Organization Office of Engineering and Technology § 0.31 Functions of the Office. The Office of Engineering and Technology has the...
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Basis of accountability system
International Nuclear Information System (INIS)
Anon.
1981-01-01
The first part of this presentation describes in an introductory manner the accountability design approach which is used for the Model Plant in order to meet US safeguards requirements. The general requirements for the US national system are first presented. Next, the approach taken to meet each general requirement is described. The general concepts and principles of the accountability system are introduced. The second part of this presentation describes some basic concepts and techniques used in the model plant accounting system and relates them to US safeguards requirements. The specifics and mechanics of the model plant accounting system are presented in the third part. The purpose of this session is to enable participants to: (1) understand how the accounting system is designed to meet safeguards criteria for both IAEA and State Systems; (2) understand the principles of materials accounting used to account for element and isotope in the model plant; (3) understand how the computer-based accounting system operates to meet the above objectives
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47 CFR 0.151 - Functions of the Office.
2010-10-01
... 47 Telecommunication 1 2010-10-01 2010-10-01 false Functions of the Office. 0.151 Section 0.151 Telecommunication FEDERAL COMMUNICATIONS COMMISSION GENERAL COMMISSION ORGANIZATION Organization Office of Administrative Law Judges § 0.151 Functions of the Office. The Office of Administrative Law Judges consists of a...
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47 CFR 0.21 - Functions of the Office.
2010-10-01
... 47 Telecommunication 1 2010-10-01 2010-10-01 false Functions of the Office. 0.21 Section 0.21 Telecommunication FEDERAL COMMUNICATIONS COMMISSION GENERAL COMMISSION ORGANIZATION Organization Office of Strategic Planning and Policy Analysis § 0.21 Functions of the Office. The Office of Strategic Planning and Policy...
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32 CFR 776.67 - Judicial and legal officers.
2010-07-01
... PROFESSIONAL CONDUCT OF ATTORNEYS PRACTICING UNDER THE COGNIZANCE AND SUPERVISION OF THE JUDGE ADVOCATE GENERAL... covered attorney shall not make a statement that the covered attorney knows to be false or with reckless... officer, hearing officer, adjudicatory officer, or public legal officer, or of a candidate for election or...
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1992-02-16
3 0 B. Cost Accounting Standard 418 ..................................................... 3 1 1. D efinitio n s ...objective" as an activity for which a separate measurement of cost is desired. C. Horngren , Cost Accounting . A Managerial Emphasis 21 (5th ed. 1982...Segments and Business Unit General and Administrative Expenses to Final Cost Objectives 6. AUTHOR( S ) Stephen Thomas Lynch, Major 7. PERFORMING
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2010-01-01
... Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE, RURAL BUSINESS-COOPERATIVE... accounting systems; e.g., Program Loan Accounting System, Automated Multi-Housing Accounting System, and... includes the National Office directly servicing a grant recipient or recipient of cooperative agreement...
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Reitenbach, E.F.R.; Jochems, A.J.; Molenbroek, J.F.M.; Ball, R.; Eijk, D.J.
2008-01-01
In Hong Kong it was noticed that female office and factory workers use chairs that are oversized and can't support their sitting posture in a comfortable way. In order to set up general recommendations to design a more appropriate office chair, a research of the user experience of office chairs was
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Occupational stress, anxiety and coping strategies in police officers.
Acquadro Maran, D; Varetto, A; Zedda, M; Ieraci, V
2015-08-01
Studies on occupational stress have shown that police officers are exposed to stressful events more often than other workers and this can result in impaired psychosocial well-being and physical health. To measure the level of stress experienced, the consequences in terms of anxiety and the coping strategies adopted in a sample of police officers working in a large city in northern Italy. We used the Police Stress Questionnaire and the Distress Thermometer to measure occupational stress, the State-Trait Anxiety Inventory to measure anxiety and the Brief COPE questionnaire to measure coping strategies. Six hundred seventeen police officers completed the questionnaire, a response rate of 34%. Differences between genders, sectors and roles emerged, but overall the study population generally demonstrated good use of positive coping strategies. Women in all operational service roles were more vulnerable to both organizational and operational stressors than men (P occupational stress should take into account gender, role and type of work. Tailored training courses and support programmes could be useful and effective tools for preventing stress before it becomes chronic. © The Author 2015. Published by Oxford University Press on behalf of the Society of Occupational Medicine. All rights reserved. For Permissions, please email: journals.permissions@oup.com.
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System analysis for material control and accountancy technology
International Nuclear Information System (INIS)
Persiani, P.J.; Daly, T.A.; Bucher, R.G.; Rothman, A.B.; Cha, B.C.; Trevorrow, L.E.; Seefeldt, W.B.
1987-01-01
The systems analysis for material control and accountancy technology (SAMCAT) program involves a working group structured to ensure that direct operating measurements, accountancy experience, and knowledge of the processes and flows of nuclear material in the total US Department of Energy (DOE) complex of production fuel cycles would be the major bases for developing and implementing a plan of action. This working group consists of facility operators, DOE Office of Safeguards Security headquarters and field offices, and government laboratories. The program focus is to develop a system for decision support in validating the material control and accountancy (MC ampersand A) aspects of the masters safeguards and security agreements effectiveness and in evaluating proposed MC ampersand A upgrades. This paper is a status report on the current capabilities of the system
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Accounting and Accountability by Provincial Councils in Fiji: the Case of Namosi
Directory of Open Access Journals (Sweden)
Nacanieli Rika
2008-03-01
Full Text Available The aim of this paper is twofold: firstly to examine how the concepts of accounting andaccountability are understood by indigenous Fijians; and secondly to examine the role ofaccounting in the accountability of provincial councils.Provincial councils are part of the Fijian Administration, which runs alongside the centralgovernment but applies only to indigenous Fijians. The Fijian Administration was introducedby the British colonial administration in the late 1800s as a mechanism for controllingindigenous Fijians. It has undergone several reviews resulting from criticisms that it has failedto fulfill the aspirations of indigenous Fijians.There is evidence of implied and actual accountability by indigenous Fijians in Namosi. Thisis supported by monitoring mechanisms established by provincial offices. On the other hand,neither the Fijian Affairs Board nor the Namosi Provincial Council appears to take seriousresponsibility for accounting to indigenous Fijians in the province. Sadly, there is littleevidence to demonstrate an explicit accountability to indigenous Fijians. Significant scopeexists for improving the standard of accounting and accountability by provincial councils.This study contributes to understanding the role of accounting among indigenous peoples, inthe context of inherited colonial structures. It also represents accounting research conductedby indigenous academics, primarily in the Fijian language. This enables an examination ofhow language frames understanding of accounting concepts.
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50 CFR 10.22 - Law enforcement offices.
2010-10-01
... 50 Wildlife and Fisheries 1 2010-10-01 2010-10-01 false Law enforcement offices. 10.22 Section 10... GENERAL PROVISIONS Addresses § 10.22 Law enforcement offices. Service law enforcement offices and their areas of responsibility follow. Mail should be addressed: “Assistant Regional Director, Division of Law...
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2010-10-01
... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard... 9905.502 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST...
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2010-10-01
... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard... Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING...
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16 CFR 1000.14 - Office of the General Counsel.
2010-01-01
... advice and counsel to the Commissioners and organizational components of the Commission on matters of law... with the Department of Justice, is responsible for the conduct of all Federal court litigation to which.... The Office provides final legal review of and makes recommendations to the Commission on proposed...
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2012-01-03
... 9000-AM00 Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting... accounting standards owing to the Financial Accounting Standards Board's Accounting Standards Codification of Generally Accepted Accounting Principles. DATES: Effective Date: February 2, 2012. FOR FURTHER INFORMATION...
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A patient with Marfan syndrome in a general practitioner’s office
Directory of Open Access Journals (Sweden)
Magdalena Czerżyńska
2015-06-01
Full Text Available Marfan syndrome is a disorder of the connective tissue (fibrillins and elastins. It is an autosomal dominant disease associated with a defect of chromosome 15 which encodes fibrillin-1. The syndrome is characterised by a varying extent of connective tissue disorders. A mutation in the gene encoding connective tissue can be manifested in all organs irrespective of the patient’s age. This disorder is characterised by multiple symptoms manifested mainly in the cardiovascular and skeletal systems as well as in the organ of vision. Ghent criteria are commonly recognised in the diagnosis of Marfan syndrome. Moreover, clinical symptoms reported by patients should also be considered. Patients presenting at the office of a general practitioner with symptoms resembling Marfan-like syndromes should undergo a detailed medical interview for the presence of cardiovascular diseases in the family. A general practitioner should examine the patient, drawing particular attention to organs that are frequently affected by disorders of connective tissue encoding (chest, oral cavity and general body stature. The family of a patient with Marfan syndrome should be referred to a genetic clinic to conduct tests for the presence of gene mutation. The diagnosis of Marfan syndrome in neonates is complex since not all symptoms of the syndrome are clinically manifested. In female patients with Marfan syndrome, pregnancy is contraindicated if the size of the aorta exceeds 50 mm. In other cases, women must be informed about possible risks and monitored for a change in the width of the aorta. Sometimes, procedures of prophylactic aortic replacement on its entire course are conducted prior to a planned pregnancy. Regular echocardiographic check-ups (every 4–7 weeks as well as cooperation of a gynaecologist and cardiologist are necessary. A general practitioner should inform the patient’s family about any sudden conditions that
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Comptroller General of the U.S., Washington, DC.
The General Accounting Office's recommendations to the Congress and the Office of Indian Education, Department of Health, Education, and Welfare is derived from a review of 16 projects funded under Title IV of the Indian Education Act of 1972 and designed to meet the special needs of American Indian children (operative during 1974-75 in Arizona,…
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7 CFR 2.75 - Deputy Chief Financial Officer.
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...
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Oral Health Care Delivery Within the Accountable Care Organization.
Blue, Christine; Riggs, Sheila
2016-06-01
The accountable care organization (ACO) provides an opportunity to strategically design a comprehensive health system in which oral health works within primary care. A dental hygienist/therapist within the ACO represents value-based health care in action. Inspired by health care reform efforts in Minnesota, a vision of an accountable care organization that integrates oral health into primary health care was developed. Dental hygienists and dental therapists can help accelerate the integration of oral health into primary care, particularly in light of the compelling evidence confirming the cost-effectiveness of care delivered by an allied workforce. A dental insurance Chief Operating Officer and a dental hygiene educator used their unique perspectives and experience to describe the potential of an interdisciplinary team-based approach to individual and population health, including oral health, via an accountable care community. The principles of the patient-centered medical home and the vision for accountable care communities present a paradigm shift from a curative system of care to a prevention-based system that encompasses the behavioral, social, nutritional, economic, and environmental factors that impact health and well-being. Oral health measures embedded in the spectrum of general health care have the potential to ensure a truly comprehensive healthcare system. Published by Elsevier Inc.
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Directory of Open Access Journals (Sweden)
van Dongen Diana
2011-11-01
Full Text Available Abstract Background The amount of exposure to electromagnetic fields (EMF at work is mainly determined by an individual's occupation and may differ from exposure at home. It is, however, unknown how different occupational groups perceive possible adverse health effects of EMF. Methods Three occupational groups, the general Dutch working population (n = 567, airport security officers who work with metal detectors (n = 106, and MRI radiographers who work with MRI (n = 193, were compared on perceived risk of and positive and negative feelings towards EMF in general and of different EMF sources, and health concerns by using analyses of variances. Data were collected via an internet survey. Results Overall, MRI radiographers had a lower perceived risk, felt less negative, and more positive towards EMF and different sources of EMF than the general working population and the security officers. For security officers, feeling more positive about EMF was not significantly related to perceived risk of EMF in general or EMF of domestic sources. Feeling positive about a source did not generalize to a lower perceived risk, while negative feelings were stronger related to perceived risk. MRI radiographers had fewer health concerns regarding EMF than the other two groups, although they considered it more likely that EMF could cause physical complaints. Conclusions These data show that although differences in occupation appear to be reflected in different perceptions of EMF, the level of occupational exposure to EMF as such does not predict the perceived health risk of EMF.
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2012-05-21
.... Specifically, it realigns these functions in the Office of the Surgeon General (ACM) and abolishes the Office... Section AC.20, Functions, delete Paragraph ``I. Office of Surgeon General (ACM),'' in its entirety and replace with the following: I. Office of the Surgeon General (ACM) Section ACM.00 Mission: The Office of...
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8 CFR 1003.0 - Executive Office for Immigration Review.
2010-01-01
... 8 Aliens and Nationality 1 2010-01-01 2010-01-01 false Executive Office for Immigration Review. 1003.0 Section 1003.0 Aliens and Nationality EXECUTIVE OFFICE FOR IMMIGRATION REVIEW, DEPARTMENT OF JUSTICE GENERAL PROVISIONS EXECUTIVE OFFICE FOR IMMIGRATION REVIEW § 1003.0 Executive Office for...
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37 CFR 201.1 - Communication with the Copyright Office.
2010-07-01
... 37 Patents, Trademarks, and Copyrights 1 2010-07-01 2010-07-01 false Communication with the Copyright Office. 201.1 Section 201.1 Patents, Trademarks, and Copyrights COPYRIGHT OFFICE, LIBRARY OF CONGRESS COPYRIGHT OFFICE AND PROCEDURES GENERAL PROVISIONS § 201.1 Communication with the Copyright Office...
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43 CFR 29.6 - Financing, accounting, and audit.
2010-10-01
... 43 Public Lands: Interior 1 2010-10-01 2010-10-01 false Financing, accounting, and audit. 29.6 Section 29.6 Public Lands: Interior Office of the Secretary of the Interior TRANS-ALASKA PIPELINE LIABILITY FUND § 29.6 Financing, accounting, and audit. (a)(1) The Operator of the Pipeline shall notify...
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General and Flag Officer Careers: Consequences of Increased Tenure
National Research Council Canada - National Science Library
Thie, Harry
2001-01-01
.... As a result of these concerns, Congress asked the Secretary of Defense to review the career patterns of flag-rank officers. It requested specific data about average time-in-grade both when selected and when promoted as well as the length of tours. It also asked the Secretary to assess the appropriateness of mandatory retirement at 35 years.
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On the Theoretical Integration of Accounting Discipline and the Boundary of Accounting
Institute of Scientific and Technical Information of China (English)
CAO Wei
2016-01-01
The discipline of accounting has formed many branches,and from it split some independent majors as well,such as financial management,auditing and so on.However,due to lacking of comprehensive thinking and theoretical summary,some of the basic relationships between accounting branches still cannot be explained clearly in theory,thus making people have difficulty in understanding clearly the hierarchical structure of the accounting discipline and the nature and boundary of accounting.The idea of theoretical integration presented by this study is:to reconstruct (or return to) the basic theoretical structure of accounting,and on this basis to establish the basic accounting;to shape some accounting branches through the cross links between the basic accounting and other related disciplines;to form a narrow-sense accounting with the external and internal two information systems of the accounting entity,which should be developed on the basis of the basic accounting;and to integrate such disciplines as the narrow-sense accounting,financial management and auditing into a generalized accounting through the value management of the accounting entity,which is necessary.Some interdisciplinary subjects shaped by the accounting information system with some related crossing disciplines (such as national economic accounting,forensic accounting,etc.) belong to a more generalized accounting.
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47 CFR 0.15 - Functions of the Office.
2010-10-01
... 47 Telecommunication 1 2010-10-01 2010-10-01 false Functions of the Office. 0.15 Section 0.15 Telecommunication FEDERAL COMMUNICATIONS COMMISSION GENERAL COMMISSION ORGANIZATION Organization Office of Media Relations § 0.15 Functions of the Office. (a) Enhance public understanding of and compliance with the...
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2010-07-01
... 34 Education 3 2010-07-01 2010-07-01 false General. 668.171 Section 668.171 Education Regulations of the Offices of the Department of Education (Continued) OFFICE OF POSTSECONDARY EDUCATION, DEPARTMENT OF EDUCATION STUDENT ASSISTANCE GENERAL PROVISIONS Financial Responsibility § 668.171 General. (a...
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5 CFR 511.613 - Appeals reconsideration by the Office.
2010-01-01
... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Appeals reconsideration by the Office. 511.613 Section 511.613 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE REGULATIONS CLASSIFICATION UNDER THE GENERAL SCHEDULE Classification Appeals § 511.613 Appeals reconsideration by the Office. The Office may, at its...
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8 CFR 3.0 - Executive Office for Immigration Review
2010-01-01
... 8 Aliens and Nationality 1 2010-01-01 2010-01-01 false Executive Office for Immigration Review 3.0 Section 3.0 Aliens and Nationality DEPARTMENT OF HOMELAND SECURITY GENERAL PROVISIONS EXECUTIVE OFFICE FOR IMMIGRATION REVIEW § 3.0 Executive Office for Immigration Review Regulations of the Executive Office for...
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General Accounting Office, Washington, DC. Program Evaluation and Methodology Div.
The General Accounting Office (GAO) examined the feasibility of assessing the quality of the federal civilian work force, focusing on professional and administrative staff. The agency developed a measurable definition of quality centered on attributes of the individual and the match of the individual's capabilities to the needs of the job. It…
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78 FR 39200 - Authentication of Electronic Signatures on Electronically Filed Statements of Account
2013-07-01
... LIBRARY OF CONGRESS Copyright Office 37 CFR Part 201 [Docket No. 2013-5] Authentication of Electronic Signatures on Electronically Filed Statements of Account AGENCY: U.S. Copyright Office, Library of Congress. ACTION: Notice of proposed rulemaking; correction. SUMMARY: The U.S. Copyright Office published a...
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Washington Manual: A New Tool for Local School Accounting
Federal Aid Planner, 1972
1972-01-01
An advance glimpse of the revised financial accounting methods for school districts recommended in a new manual from the U. S. Office of Education. The manual is designed to help school districts modernize their financial accounting procedures and their entire range of fiscal management practices. (Author/DN)
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Bukve, Tone; Røraas, Thomas; Riksheim, Berit Oddny; Christensen, Nina Gade; Sandberg, Sverre
2015-01-01
The Norwegian Quality Improvement of Primary Care Laboratories (Noklus) offers external quality assurance (EQA) schemes (EQASs) for urine albumin (UA) annually. This study analyzed the EQA results to determine how the analytical quality of UA analysis in general practice (GP) offices developed between 1998 (n=473) and 2012 (n=1160). Two EQA urine samples were distributed yearly to the participants by mail. The participants measured the UA of each sample and returned the results together with information about their instrument, the profession and number of employees at the office, frequency of internal quality control (IQC), and number of analyses per month. In the feedback report, they received an assessment of their analytical performance. The number of years that the GP office had participated in Noklus was inversely related to the percentage of "poor" results for quantitative but not semiquantitative instruments. The analytical quality improved for participants using quantitative instruments who received an initial assessment of "poor" and who subsequently changed their instrument. Participants using reagents that had expired or were within 3 months of the expiration date performed worse than those using reagents that were expiring in more than 3 months. Continuous participation in the Noklus program improved the performance of quantitative UA analyses at GP offices. This is probably in part attributable to the complete Noklus quality system, whereby in addition to participating in EQAS, participants are visited by laboratory consultants who examine their procedures and provide practical advice and education regarding the use of different instruments.
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47 CFR 0.11 - Functions of the Office.
2010-10-01
... 47 Telecommunication 1 2010-10-01 2010-10-01 false Functions of the Office. 0.11 Section 0.11 Telecommunication FEDERAL COMMUNICATIONS COMMISSION GENERAL COMMISSION ORGANIZATION Organization Office of Managing Director § 0.11 Functions of the Office. (a) The Managing Director is appointed by the Chairman with the...
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Petterson, Stephen; Burke, Matthew; Phillips, Robert; Teevan, Bridget
2011-05-01
Legislation proposed in 2009 to expand GME set institutional primary care and general surgery production eligibility thresholds at 25% at entry into training. The authors measured institutions' production of primary care physicians and general surgeons on completion of first residency versus two to four years after graduation to inform debate and explore residency expansion and physician workforce implications. Production of primary care physicians and general surgeons was assessed by retrospective analysis of the 2009 American Medical Association Masterfile, which includes physicians' training institution, residency specialty, and year of completion for up to six training experiences. The authors measured production rates for each institution based on physicians completing their first residency during 2005-2007 in family or internal medicine, pediatrics, or general surgery. They then reassessed rates to account for those who completed additional training. They compared these rates with proposed expansion eligibility thresholds and current workforce needs. Of 116,004 physicians completing their first residency, 54,245 (46.8%) were in primary care and general surgery. Of 683 training institutions, 586 met the 25% threshold for expansion eligibility. At two to four years out, only 29,963 physicians (25.8%) remained in primary care or general surgery, and 135 institutions lost eligibility. A 35% threshold eliminated 314 institutions collectively training 93,774 residents (80.8%). Residency expansion thresholds that do not account for production at least two to four years after completion of first residency overestimate eligibility. The overall primary care production rate from GME will not sustain the current physician workforce composition. Copyright © by the Association of American medical Colleges.
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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.
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Meynen, Gerben
2011-01-01
Worrying is the central feature of generalized anxiety disorder (GAD). Many people worry from time to time, but in GAD the worrying is prolonged and difficult to control. Worrying is a specific way of coping with perceived threats and feared situations. Meanwhile, it is not considered to be a helpful coping strategy, and the phenomenological account developed in this paper aims to show why. It builds on several phenomenological notions and in particular on Michael Wheeler's application of the...
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Internal Accountability and District Achievement: How Superintendents Affect Student Learning
Hough, Kimberly L.
2014-01-01
This quantitative survey study was designed to determine whether superintendent accountability behaviors or agreement about accountability behaviors between superintendents and their subordinate central office administrators predicted district student achievement. Hierarchical multiple regression and analyses of covariance were employed,…
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A computational account of the development of the generalization of shape information.
Doumas, Leonidas A A; Hummel, John E
2010-05-01
Abecassis, Sera, Yonas, and Schwade (2001) showed that young children represent shapes more metrically, and perhaps more holistically, than do older children and adults. How does a child transition from representing objects and events as undifferentiated wholes to representing them explicitly in terms of their attributes? According to RBC (Recognition-by-Components theory; Biederman, 1987), objects are represented as collections of categorical geometric parts ("geons") in particular categorical spatial relations. We propose that the transition from holistic to more categorical visual shape processing is a function of the development of geon-like representations via a process of progressive intersection discovery. We present an account of this transition in terms of DORA (Doumas, Hummel, & Sandhofer, 2008), a model of the discovery of relational concepts. We demonstrate that DORA can learn representations of single geons by comparing objects composed of multiple geons. In addition, as DORA is learning it follows the same performance trajectory as children, originally generalizing shape more metrically/holistically and eventually generalizing categorically. Copyright © 2010 Cognitive Science Society, Inc.
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van Dongen, Diana; Smid, Tjabe; Timmermans, Daniëlle R M
2011-11-09
The amount of exposure to electromagnetic fields (EMF) at work is mainly determined by an individual's occupation and may differ from exposure at home. It is, however, unknown how different occupational groups perceive possible adverse health effects of EMF. Three occupational groups, the general Dutch working population (n = 567), airport security officers who work with metal detectors (n = 106), and MRI radiographers who work with MRI (n = 193), were compared on perceived risk of and positive and negative feelings towards EMF in general and of different EMF sources, and health concerns by using analyses of variances. Data were collected via an internet survey. Overall, MRI radiographers had a lower perceived risk, felt less negative, and more positive towards EMF and different sources of EMF than the general working population and the security officers. For security officers, feeling more positive about EMF was not significantly related to perceived risk of EMF in general or EMF of domestic sources. Feeling positive about a source did not generalize to a lower perceived risk, while negative feelings were stronger related to perceived risk. MRI radiographers had fewer health concerns regarding EMF than the other two groups, although they considered it more likely that EMF could cause physical complaints. These data show that although differences in occupation appear to be reflected in different perceptions of EMF, the level of occupational exposure to EMF as such does not predict the perceived health risk of EMF. © 2011 van Dongen et al; licensee BioMed Central Ltd.
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Accounts Payable Administrator | IDRC - International Development ...
International Development Research Centre (IDRC) Digital Library (Canada)
Job Summary An Accounts Payable Administrator is responsible for the processing of supplier invoices and grant payment requests (from the Grant Administration Division and regional offices for institutional recipients, participants, scholars, fellows and other awardees). Each Administrator looks after internal cost centers, ...
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Assessing and Reducing Plug and Process Loads in Office Buildings (Brochure)
Energy Technology Data Exchange (ETDEWEB)
2011-06-01
Plug and process loads (PPLs) in commercial buildings account for almost 5% of U.S. primary energy consumption. Minimizing these loads is a primary challenge in the design and operation of an energy-efficient building. PPLs are not related to general lighting, heating, ventilation, cooling, and water heating, and typically do not provide comfort to the occupants. They use an increasingly large fraction of the building energy use pie because the number and variety of electrical devices have increased along with building system efficiency. Reducing PPLs is difficult because energy efficiency opportunities and the equipment needed to address PPL energy use in office spaces are poorly understood.
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20 CFR 404.1212 - Police officers and firefighters.
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...
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12 CFR 500.10 - The OTS or The Office.
2010-01-01
... 12 Banks and Banking 5 2010-01-01 2010-01-01 false The OTS or The Office. 500.10 Section 500.10 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY AGENCY ORGANIZATION AND FUNCTIONS General Organization § 500.10 The OTS or The Office. The Office of Thrift Supervision (referred to as “OTS” or “Office”) is an office of the...
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Bringing hope and change: a study of youth probation officers in Toronto.
Umamaheswar, Janani
2013-09-01
Although youth probation (in some countries described as youth justice or youth offending work) has been widely discussed in older and more recent criminological literature, less attention has been paid to youth probation officers' accounts of their attitudes and strategies. In this study, the author uses in-depth interviews with 20 youth probation officers in Toronto, examining officers' attitudes toward the youth they work with and how these attitudes are reflected in the strategies that the officers use to achieve their professional goals. Findings reveal that the officers balance their authoritative and supportive roles not only to hold youth accountable, to encourage them to assert control over their lives, and to maintain optimism about the possibility of a nondeviant life, but also to assist the youth in attaining the means and resources necessary to make positive changes. These findings are interpreted within the framework of Canadian youth justice legislation as well as the broader desistance literature.
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INTEGRATION OF GREEN ACCOUNTING INTO ROMANIAN ACCOUNTING SYSTEM
Mihaela Ungureanu
2012-01-01
The aim of this paper is to present the concept of green accounting, its emergence at an international level, its entry in the Romanian economic environment and, especially, the way it is understood and applied in Romania. It seeks the awareness of managers and accounting professionals on this issue, especially in the context of growing pressure for environmental protection, from the general public, media and investors. An essential role is held by the accounting profession and its relevant l...
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Comptroller General of the U.S., Washington, DC.
The Office of Education has allowed schools participating in the National Direct Student Loan Program to hold more than an annual average of $63 million in federal funds in excess of their 30-day needs. The General Accounting Office estimates that if the Treasury had this money it could save the government interest costs of as much as $4 million,…
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14 CFR Section 3 - Chart of Balance Sheet Accounts
2010-01-01
... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Chart of Balance Sheet Accounts Section 3 Section 3 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION... Balance Sheet Classifications Section 3 Chart of Balance Sheet Accounts [See footnotes at end of table...
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The strategic security officer.
Hodges, Charles
2014-01-01
This article discusses the concept of the strategic security officer, and the potential that it brings to the healthcare security operational environment. The author believes that training and development, along with strict hiring practices, can enable a security department to reach a new level of professionalism, proficiency and efficiency. The strategic officer for healthcare security is adapted from the "strategic corporal" concept of US Marine Corps General Charles C. Krulak which focuses on understanding the total force implications of the decisions made by the lowest level leaders within the Corps (Krulak, 1999). This article focuses on the strategic organizational implications of every security officer's decisions in the constantly changing and increasingly volatile operational environment of healthcare security.
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U.S. Department of Energy fiscal year 1998 accountability report
Energy Technology Data Exchange (ETDEWEB)
NONE
1999-02-01
This report, the Department of Energy`s first Accountability Report, is part of an effort to better measure how the Department of Energy is serving the American taxpayers; the results achieved; and the cost-effectiveness of the work. By integrating the Department`s FY 1998 performance results, financial status, and management controls, this report is a useful tool and provides a status report on the Department`s performance in FY 1998. It presents a clearer picture of the return on the investment of the resources entrusted to this agency. After thorough review by the Office of the Inspector General, with one exception, the financial statements have been found to present fairly the financial position of the Department in conformity with Federal accounting standards. Overall, the Department has reasonable assurance that DOE has management controls in place to ensure that operational activities are efficient and effective and comply with the law. Ten challenges where management controls can be strengthened have been identified.
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Directory of Open Access Journals (Sweden)
Irina-Alina Preda
2008-11-01
Full Text Available In this article, we analyze the causes that have led to the improvement of the Romanian general accounting plan according to the Activity- Based Costing (ABC method. We explain the advantages presented by the dissociated organization of management accounting, in contrast with the tabular- statistical form. The article also describes the methodological steps to be taken in the process of recording book entries, according to the Activity-Based Costing (ABC method in Romania.
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Lieberman, Lauren; Lucas, Mark; Jones, Jeffery; Humphreys, Dan; Cody, Ann; Vaughn, Bev; Storms, Tommie
2013-01-01
"Helping General Physical Educators and Adapted Physical Educators Address the Office of Civil Rights Dear Colleague Guidance Letter: Part IV--Sport Groups" provides the the following articles: (1) "Sport Programming Offered by Camp Abilities and the United States Association for Blind Athletes" (Lauren Lieberman and Mark…
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37 CFR 204.3 - General policy.
2010-07-01
... 37 Patents, Trademarks, and Copyrights 1 2010-07-01 2010-07-01 false General policy. 204.3 Section 204.3 Patents, Trademarks, and Copyrights COPYRIGHT OFFICE, LIBRARY OF CONGRESS COPYRIGHT OFFICE AND PROCEDURES PRIVACY ACT: POLICIES AND PROCEDURES § 204.3 General policy. The Copyright Office serves primarily...
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41 CFR 105-53.141 - Office of Policy Analysis.
2010-07-01
... Management Regulations System (Continued) GENERAL SERVICES ADMINISTRATION 53-STATEMENT OF ORGANIZATION AND FUNCTIONS Central Offices § 105-53.141 Office of Policy Analysis. The Office of Policy Analysis, headed by..., independent, objective information concerning management policies and programs, and technical and analytical...
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Lopes, Silvia; Chambel, Maria José; Castanheira, Filipa; Oliveira-Cruz, Fernando
2015-01-01
This article presents the psychometric properties of the Job Descriptive Index (JDI) and Job in General (JIG) instruments with a Portuguese representative sample of military sergeants and officers. Demographic correlates of job satisfaction are also investigated. The sample consists of 413 sergeants and 362 officers in different hierarchical positions, who equally perform different functions. The results show high internal consistency coefficients for the scores on the JDI and JIG subscales, ranging from .76 to .92. The data support a 6-factor structure of job satisfaction. The results offer empirical support for the Portuguese adaptation of the JDI and JIG scales with these militaries. Pay and promotion opportunities emerge as the job satisfaction dimensions more related to the demographic variables.
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8 CFR 1003.9 - Office of the Chief Immigration Judge.
2010-01-01
... 8 Aliens and Nationality 1 2010-01-01 2010-01-01 false Office of the Chief Immigration Judge. 1003.9 Section 1003.9 Aliens and Nationality EXECUTIVE OFFICE FOR IMMIGRATION REVIEW, DEPARTMENT OF JUSTICE GENERAL PROVISIONS EXECUTIVE OFFICE FOR IMMIGRATION REVIEW Office of the Chief Immigration Judge...
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Quantity and quality of solid wastes produced in dental offices of babol city
Directory of Open Access Journals (Sweden)
Abdoliman Amouei
2016-09-01
Full Text Available Introduction: Dental wastes due to having bacterial disease-causing agents and toxic chemicals are categorized in hazardous wastes. The aim of this study was to evaluate the quantity and composition of dental waste produced by general and specialized dental offices in babol city. Materials &Methods: From all dental offices (170 and 40 dental offices were related to general and specialized respectively in Babol city, 20 general and 5 specialized offices were randomly selected. Waste samples were collected three times a week (Sunday, Monday and Tuesday, 50 sub-groups were separated and weighted by a digital scale with accuracy of 0.01 gram. The data were presented by excel and word software in figures and tables. Results: The total wastes of general and specialized offices were 11829 and 2831.5 kg/year, respectively. The percentages of domestic-type, infectious, pharmaceutical and toxic wastes in general dental offices were 52.5%, 42.5%, 4.7% and 0.3%; and in specialized offices were 42.5%, 50%, 7% and 0.5%, respectively. Most components in a variety of dental waste included plastic, paper, plaster molds, glass and metal. Conclusion: Due to the large contents of plastic, paper, plaster molds, glass and metals in domestic- type and infectious wastes produced in the general and specialized dental offices, it is necessary to manage the wastes and their separation and recycling in source place.
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High Energy Accelerator Research Organization (KEK) Archives Office
International Nuclear Information System (INIS)
Sekimoto, Michiko
2011-01-01
At KEK, there is a section named Archives Office since 2004. The mission of the Office is for collecting and preserving, as research materials and official documents which are understood to be important from historical point of view. The Office was originally proposed by the former Director General, Hirotaka Sugawara based on his experiences as the manager of the KEK laboratory. In this article, we sketch the activity of the Office. (author)
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2013-04-22
... DEPARTMENT OF THE TREASURY Office of Foreign Assets Control Designation of Eighteen Individuals Pursuant to the Sergei Magnitsky Rule of Law Accountability Act of 2012 AGENCY: Office of Foreign Assets... blocked pursuant to the Sergei Magnitsky Rule of Law Accountability Act of 2012 (Pub. L. 112-208, December...
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Directory of Open Access Journals (Sweden)
Ali Koolivand
2016-10-01
Full Text Available Abstract Background: As dental solid waste are among the most important environmental pollutants due to its high contents of toxic and hazardous agents, suitable treatment and management of it are of great importance. The objective of this study was to quantity & quality analyses of dental solid waste and associated management practices in the general dentistry offices in the city of Arak. Materials and Methods: 15 samples of solid waste were taken from the 5 selected general dentistry offices, classified into 66 components and 4 fractions, and then the quantity & quality characteristics were evaluated. Management practices of the solid waste were also investigated by using a questionnaire. Results: According to the results, per capita and the average generation rate of each dentistry office were 66.71 g/day-patient and 1340.45 g/day, respectively. Potential infectious, domestic-type, chemical & pharmaceutical, and toxic wastes consisted of 54.25%, 35.14%, 8.19%, and 2.14% of the waste generated, respectively. 10 components including latex gloves, nylon & plastic, saliva & blood-contaminated kleenex, paper & cardboard, used ampoules, saliva ejector tubes, gypsum, food waste, saliva & blood-contaminated dental rolls, and nylon gloves were responsible for more than 80% of the total waste generated, respectively. Conclusion: Each fraction of dental solid waste (toxic, chemical & pharmaceutical, potential infectious and domestic-type wastes should be separately collected and disposed of according to the related criteria.
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Directory of Open Access Journals (Sweden)
İsmail Erkan Çelik
2016-02-01
Full Text Available Many reasons lie at the base of all financial crises from the past to the present. If we take into consideration the 2008 subprime mortgage crisis, the only reason cannot be mortgage loans. But the mortgage issue continued to advance and created several other problems. Definitely, the source of mortgage loans problem also had many roots. One of the reasons was the lack of correct use of accounting principles and auditing. This is a strong proof and indicator that, there are many accounting based reasons behind the occurrence of the financial crises. Many examples can be given showing moving away from the basic principles of accounting rules and the general accounting concepts. Moreover, institutions being not fully independent, running creative accounting practices, having problems with fair valuation and transparency issues, presenting unreal financial reports, and sharing misleading audit reports are all related to financial crises.Furthermore, specific businesses and people abuse accounting rules, standards and related legislation for the sake of their own interests. Accounting and finance history has shown us that, even audit institutions, credit institutions and rating agencies are getting unfair advantages and generating unethical cash by making intentional accounting and finance errors, which is actually categorized as fraud.The aim of this study is to analyze financial crises and to determine if accounting practices have any relationship with financial crises. The research investigated an oil company’s financial and operational indicators before and after the 2008 financial crises with related tables and figures. Also, an interview was run with the company’s accounting officer. Based on the statements of firm’s accounting officer, correct accounting practices defended firm from several negative effects of the 2008 financial crisis.
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Reface, remodel, or rebuild your dental office.
Werhan, J Haden
2010-07-01
Upgrades to a dental practice can range from a minor facelift to all new construction. Consulting a certified public accountant is important to properly account for all the various assets that go into a new office so the tax benefits from each can be optimized. After all the dust has settled, practitioners will be able to take pride in their new dental facility and enjoy their surroundings for many years to come.
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Meynen, Gerben
2011-05-03
Worrying is the central feature of generalized anxiety disorder (GAD). Many people worry from time to time, but in GAD the worrying is prolonged and difficult to control. Worrying is a specific way of coping with perceived threats and feared situations. Meanwhile, it is not considered to be a helpful coping strategy, and the phenomenological account developed in this paper aims to show why. It builds on several phenomenological notions and in particular on Michael Wheeler's application of these notions to artificial intelligence and the cognitive sciences. Wheeler emphasizes the value of 'online intelligence' as contrasted to 'offline intelligence'. I discuss and apply these concepts with respect to worrying as it occurs in GAD, suggesting that GAD patients overrate the value of detached contemplation (offline intelligence), while underrating their embodied-embedded adaptive skills (online intelligence). I argue that this phenomenological account does not only help explaining why worrying is used as a coping strategy, but also why cognitive behavioral therapy is successful in treating GAD.
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Review of general tritium accountancy techniques
International Nuclear Information System (INIS)
Vassallo, G.; Engelmann, U.
1995-01-01
The accountancy of material in any facility forms an integral part of good housekeeping practices. However, for materials such as tritium, a combination of safety, security and economic reasons often demands that a comprehensive material control program be implemented. Within a tritium facility, the isotope is usually stored at a central magazine from where it can be distributed to and collected from process plant and experiments and received from external suppliers. This paper outlines the routine magazine measurement techniques employed for quantitatively assaying tritium for such control purposes and reviews the advantages and drawbacks of various methods. 10 refs., 2 figs., 2 tabs
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Heidbreder to head Office of Legal Counsel
Hincker, Lawrence
2006-01-01
Kay Heidbreder of Blacksburg, has been appointed University Counsel by the Virginia Attorney General and will head the university's legal office. Heidbreder, who holds the position of assistant attorney general, has been associate general counsel at Virginia Tech since 1985.
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37 CFR 11.2 - Director of the Office of Enrollment and Discipline.
2010-07-01
... 37 Patents, Trademarks, and Copyrights 1 2010-07-01 2010-07-01 false Director of the Office of Enrollment and Discipline. 11.2 Section 11.2 Patents, Trademarks, and Copyrights UNITED STATES PATENT AND TRADEMARK OFFICE, DEPARTMENT OF COMMERCE REPRESENTATION OF OTHERS BEFORE THE UNITED STATES PATENT AND TRADEMARK OFFICE General Provisions General...
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National Research Council Canada - National Science Library
1998-01-01
Audit Report on tile Compilation of the FY 1997 Navy General Fund Financial Statements at the Defense Finance and Accounting Service Cleveland Center Our objective was to determine whether the DFAS...
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Basis of plant accounting system
International Nuclear Information System (INIS)
Schneider, R.A.
1984-01-01
This presentation describes in an introductory manner the accountability design approach which is used for the Model Plant in order to meet US safeguards requirements. The general requirements for the US national system are first presented. Next, the approach taken to meet each general requirement is described. This presentation introduces the general concepts and principles of the accountability system
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2011-12-16
... CFR Parts 91 and 92 HOME Investment Partnerships Program: Improving Performance and Accountability... Performance and Accountability; and Updating Property Standards AGENCY: Office of the Assistant Secretary for... regulatory requirements and establish new requirements designed to enhance accountability by States and units...
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Docherty, Gary
1976-01-01
One way to bring the accounting office into the classroom is to conduct the class as a "company." Such a class is aimed at developing students' technical and managerial skills, as well as their career awareness and career goals. Performance goals, a course description, and overall objectives of the course are given and might serve as a model.…
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28 CFR 0.117 - Office of Chief Immigration Judge.
2010-07-01
... 28 Judicial Administration 1 2010-07-01 2010-07-01 false Office of Chief Immigration Judge. 0.117... Executive Office for Immigration Review § 0.117 Office of Chief Immigration Judge. The Chief Immigration Judge shall provide general supervision to the Immigration Judges in performance of their duties in...
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The Working Capital Funds Interim Migratory Accounting Strategy
National Research Council Canada - National Science Library
1997-01-01
... Financial Officers Act. We did not review the management control program as it related to the WCF accounting systems because required financial statement audits provide sufficient coverage of the WCF management control program...
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Coding for urologic office procedures.
Dowling, Robert A; Painter, Mark
2013-11-01
This article summarizes current best practices for documenting, coding, and billing common office-based urologic procedures. Topics covered include general principles, basic and advanced urologic coding, creation of medical records that support compliant coding practices, bundled codes and unbundling, global periods, modifiers for procedure codes, when to bill for evaluation and management services during the same visit, coding for supplies, and laboratory and radiology procedures pertinent to urology practice. Detailed information is included for the most common urology office procedures, and suggested resources and references are provided. This information is of value to physicians, office managers, and their coding staff. Copyright © 2013 Elsevier Inc. All rights reserved.
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Cost Accounting as a Possible Solution for Financial Sustainability of Croatian Public Hospitals
Directory of Open Access Journals (Sweden)
Ivana Dražić Lutilsky
2016-12-01
Full Text Available The purpose of this paper is to present the current usage of cost accounting methodology in Croatian public hospitals through conducted empirical research and to provide opinions of accountants and financial officers regarding possible implementation of cost accounting methodology in public hospitals. In the paper, the authors analyze the accounting system in Croatian public hospitals, identifying the flaws of the current accounting system with regard to the recording and allocation of costs. National healthcare systems of different European countries provide a theoretical background for the usage of accrual accounting basis and cost accounting methodologies, showing better governance and financial sustainability of public hospitals which have introduced cost accounting methodology. The conducted empirical research shows that accountants and financial officers believe that the healthcare system in Croatia is ready for a change in the current accounting system based on the modified accrual basis through the implementation of accrual accounting basis and full costing approach to cost allocation. Full costing approach is also known as activity-based accounting method for cost allocation. The authors also recommend some initial steps for implementation of the new cost accounting system in Croatian public hospitals.
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Evaluation of accountability measurements
International Nuclear Information System (INIS)
Cacic, C.G.
1988-01-01
The New Brunswick Laboratory (NBL) is programmatically responsible to the U.S. Department of Energy (DOE) Office of Safeguards and Security (OSS) for providing independent review and evaluation of accountability measurement technology in DOE nuclear facilities. This function is addressed in part through the NBL Safegaurds Measurement Evaluation (SME) Program. The SME Program utilizes both on-site review of measurement methods along with material-specific measurement evaluation studies to provide information concerning the adequacy of subject accountability measurements. This paper reviews SME Program activities for the 1986-87 time period, with emphasis on noted improvements in measurement capabilities. Continued evolution of the SME Program to respond to changing safeguards concerns is discussed
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32 CFR Appendix A to Part 275 - Obtaining Basic Identifying Account Information
2010-07-01
... 32 National Defense 2 2010-07-01 2010-07-01 false Obtaining Basic Identifying Account Information... Information A. A DoD law enforcement office may issue a formal written request for basic identifying account... only the above specified basic identifying information concerning a customer's account. C. A format for...
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14 CFR Section 18 - Objective Classification-Cumulative Effect of Changes in Accounting Principles
2010-01-01
... of Changes in Accounting Principles Section 18 Section 18 Aeronautics and Space OFFICE OF THE... Objective Classification—Cumulative Effect of Changes in Accounting Principles 98Cumulative Effect of Changes in Accounting Principles. Record here the difference between the amount of retained earnings at...
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Computer program for the automated attendance accounting system
Poulson, P.; Rasmusson, C.
1971-01-01
The automated attendance accounting system (AAAS) was developed under the auspices of the Space Technology Applications Program. The task is basically the adaptation of a small digital computer, coupled with specially developed pushbutton terminals located in school classrooms and offices for the purpose of taking daily attendance, maintaining complete attendance records, and producing partial and summary reports. Especially developed for high schools, the system is intended to relieve both teachers and office personnel from the time-consuming and dreary task of recording and analyzing the myriad classroom attendance data collected throughout the semester. In addition, since many school district budgets are related to student attendance, the increase in accounting accuracy is expected to augment district income. A major component of this system is the real-time AAAS software system, which is described.
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Army Programs: Army Finance and Accounting Quality Assurance Program
National Research Council Canada - National Science Library
1988-01-01
This regulation discusses the primary responsibilities of commanders and staff officers at installation and higher levels for execution of the Army Finance and Accounting Quality Assurance (QA) Program...
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78 FR 75447 - Senior Executive Service; Departmental Offices Performance Review Board
2013-12-11
... Offices PRB: The Board shall consist of at least three members. In the case of an appraisal of a career appointee, more than half the members shall consist of career appointees. The names and titles of the Board... P., Deputy Assistant Secretary for Mid-East and Africa Banks, Carol, Director, Office of Accounting...
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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...
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Office-based Management of Recurrent Respiratory Papilloma.
Motz, Kevin M; Hillel, Alexander T
2016-06-01
This review will highlight the indications and benefits of office-based therapy for recurrent respiratory papillomatosis (RRP) and discuss the utilization of photo-dynamic lasers and adjuvant medical therapy in office-based settings. Office-based management of RRP allows for more timely interventions, is preferred by the majority of patients, and negates the risk of general anesthesia. Current literature argues for the utilization of KTP laser over CO 2 laser for office-based treatment of RRP. Medical therapies for RRP are limited, but agents such as bevacizumab are promising and have been shown to reduce disease burden. Medical therapies that can induce disease remission are still needed. Office-based procedures save time and healthcare expenses compared to like procedures in the operating room. However, the increased frequency for office-based procedures predicts similar overall healthcare costs for office-based and OR laser excision of RRP. Office-based management of RRP is a feasible and well-tolerated strategy in appropriately selected patients with adequate local anesthesia.
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2010-10-01
... which meet the definition of âchange to a cost accounting practice.â 9903.302-3 Section 9903.302-3 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS CONTRACT...
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5 CFR 2504.11 - Access to the accounting of disclosures from records.
2010-01-01
... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Access to the accounting of disclosures... OFFICE OF THE PRESIDENT PRIVACY ACT REGULATIONS § 2504.11 Access to the accounting of disclosures from records. Rules governing access to the accounting of disclosures are the same as those granting access to...
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2010-07-01
... 37 Patents, Trademarks, and Copyrights 1 2010-07-01 2010-07-01 false General. 203.1 Section 203.1 Patents, Trademarks, and Copyrights COPYRIGHT OFFICE, LIBRARY OF CONGRESS COPYRIGHT OFFICE AND PROCEDURES FREEDOM OF INFORMATION ACT: POLICIES AND PROCEDURES Organization § 203.1 General. This information is...
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Praktik-praktik Creative Accounting
Fajri, Aminul
2013-01-01
There are many consequences in creative accounting. In an economic perspective, creative accounting is influenced by economic framework that aims for self-interset. This can only be done if it does not conflict with Generally Acceptable Accounting Principles (GAAP). Creative accounting is triggered by the pressure that the entities must be in profit to attract investors and resources. But this is more directed at deception or fraud in accounting practices. Is creative accounting is illegal or...
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2012-08-22
... DEPARTMENT OF JUSTICE Office of Justice Programs [OMB Number 1121-0021] Agency Information Collection Activities: Proposed Collection; Comments Requested: Accounting System and Financial Capability...: Accounting System and Financial Capability Questionnaire. (3) Agency form number 7120/1. Component Sponsoring...
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Internet accounting dictionaries
DEFF Research Database (Denmark)
Nielsen, Sandro; Mourier, Lise
2005-01-01
An examination of existing accounting dictionaries on the Internet reveals a general need for a new type of dictionary. In contrast to the dictionaries now accessible, the future accounting dictionaries should be designed as proper Internet dictionaries based on a functional approach so they can...
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7 CFR 1767.14 - Interpretations of the Rural Development uniform system of accounts.
2010-01-01
... system of accounts. To maintain uniformity in accounting, borrowers must submit questions concerning.... (Approved by the Office of Management and Budget under control number 0572-0002). [73 FR 30280, May 27, 2008] ... system of accounts. 1767.14 Section 1767.14 Agriculture Regulations of the Department of Agriculture...
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The supply of general practitioners across local areas: accounting for spatial heterogeneity.
McIsaac, Michelle; Scott, Anthony; Kalb, Guyonne
2015-10-03
The geographic distribution of general practitioners (GPs) remains persistently unequal in many countries despite notable increases in overall supply. This paper explores how the factors associated with the supply of general practitioners (GPs) are aligned with the arbitrary geographic boundaries imposed by the use of spatially referenced GP supply data. Data on GP supply in postcodes within Australia are matched to data on the population characteristics and levels of amenities in postcodes. Tobit regression models are used that examine the associations between GP supply and postcode characteristics, whilst accounting for spatial heterogeneity. The results demonstrate that GPs do not consider space in a one-dimensional sense. Location choice is related to both neighbourhood-specific factors, such as hospitals, and broader area factors, such as area income and proximity to private schools. Although the proportion of females and elderly were related to GPs supply, mortality rate was not. This paper represents the first attempt to map the factors influencing GP supply to the appropriate geographic level at which GPs may be considering that factor. We suggest that both neighbourhood and broader regional characteristics can influence GPs' locational choices. This finding is highly relevant to the design and evaluation of relocation incentive programmes.
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Directory of Open Access Journals (Sweden)
Meynen Gerben
2011-05-01
Full Text Available Abstract Worrying is the central feature of generalized anxiety disorder (GAD. Many people worry from time to time, but in GAD the worrying is prolonged and difficult to control. Worrying is a specific way of coping with perceived threats and feared situations. Meanwhile, it is not considered to be a helpful coping strategy, and the phenomenological account developed in this paper aims to show why. It builds on several phenomenological notions and in particular on Michael Wheeler's application of these notions to artificial intelligence and the cognitive sciences. Wheeler emphasizes the value of 'online intelligence' as contrasted to 'offline intelligence'. I discuss and apply these concepts with respect to worrying as it occurs in GAD, suggesting that GAD patients overrate the value of detached contemplation (offline intelligence, while underrating their embodied-embedded adaptive skills (online intelligence. I argue that this phenomenological account does not only help explaining why worrying is used as a coping strategy, but also why cognitive behavioral therapy is successful in treating GAD.
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e-Gamma: Nuclear Material Accountancy and Control System in Brazil
International Nuclear Information System (INIS)
Negri Ferreira, S.; Souza Dunley, L.
2015-01-01
The Brazilian Nuclear Energy Commission (CNEN) is the government organization responsible for regulating all nuclear activities in Brazil and for ensuring that international safeguards are implemented according to the international agreements. In 2006 CNEN initiated a project aiming at the development and implementation of a web based system (e-Gamma) for on line nuclear material accountancy and control. In January-2014, after three years of beta testing, e-Gamma finally became the official nuclear material accountancy system in Brazil. e-Gamma is a web system hosted in a dedicated server under a secure environment maintained at CNEN headquarters. Secure access is provided by the use of Digital Client Certificate and internal user pre-authorization for login as well as multiple access profiles each one with specific function menus. The System operation is based on source documents for each inventory change prepared and updated by the MBA operators with the help of specific forms with strong validations. After the document conclusion the System records the inventory change in a general ledger. Monthly the officers of CNEN analyzes the general ledgers of each MBA and generates the applicable reports through the System [Inventory Change Reports (ICR), Physical Inventory List (PIL), and Material Balance Report (MBR)]. The System allows the running of managerial queries and has brought to CNEN much more control and traceability of the inventory changes and significant reduction in typing errors, costs and inspection efforts. Therefore, more efficient accountancy verification procedures at national and international levels are expected, as well as remote accountancy verification previous to an inspection. The proposed paper will describe the e-Gamma System, its main features and the oral presentation will contain a brief demonstration of some functionalities through the use of a local version installed on a notebook. (author)
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2010-01-01
... basis in accordance with Generally Accepted Accounting Principles (GAAP) as promulgated by the Financial Accounting Standards Board (FASB), supplemented by Regulatory Accounting Principles (RAP) as identified by... set forth in FASB Statement of Financial Accounting Standards No. 15, Accounting by Debtors and...
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Passport officers' errors in face matching.
White, David; Kemp, Richard I; Jenkins, Rob; Matheson, Michael; Burton, A Mike
2014-01-01
Photo-ID is widely used in security settings, despite research showing that viewers find it very difficult to match unfamiliar faces. Here we test participants with specialist experience and training in the task: passport-issuing officers. First, we ask officers to compare photos to live ID-card bearers, and observe high error rates, including 14% false acceptance of 'fraudulent' photos. Second, we compare passport officers with a set of student participants, and find equally poor levels of accuracy in both groups. Finally, we observe that passport officers show no performance advantage over the general population on a standardised face-matching task. Across all tasks, we observe very large individual differences: while average performance of passport staff was poor, some officers performed very accurately--though this was not related to length of experience or training. We propose that improvements in security could be made by emphasising personnel selection.
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Passport officers' errors in face matching.
Directory of Open Access Journals (Sweden)
David White
Full Text Available Photo-ID is widely used in security settings, despite research showing that viewers find it very difficult to match unfamiliar faces. Here we test participants with specialist experience and training in the task: passport-issuing officers. First, we ask officers to compare photos to live ID-card bearers, and observe high error rates, including 14% false acceptance of 'fraudulent' photos. Second, we compare passport officers with a set of student participants, and find equally poor levels of accuracy in both groups. Finally, we observe that passport officers show no performance advantage over the general population on a standardised face-matching task. Across all tasks, we observe very large individual differences: while average performance of passport staff was poor, some officers performed very accurately--though this was not related to length of experience or training. We propose that improvements in security could be made by emphasising personnel selection.
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78 FR 40665 - Cost Accounting Standards: CAS 413 Pension Adjustments for Extraordinary Events
2013-07-08
... Accounting Standards: CAS 413 Pension Adjustments for Extraordinary Events AGENCY: Cost Accounting Standards...: The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards (CAS) Board, is conducting... Extraordinary Events. This is the first step in a four- step process that may result in a final rule. As part of...
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A fear of coercion and accountability? Security officers and the non-use of force
Eski, Y.
2017-01-01
Based on fieldwork among operational security officers working in the Hamburg and Rotterdam ports, it became clear these frontline port policing professionals possess a critical, even fearful attitude towards coercion while performing their duties in the ports. The power of arrest and the
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24 CFR 791.404 - Field Office allocation planning.
2010-04-01
... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Field Office allocation planning... Allocation of Budget Authority for Housing Assistance § 791.404 Field Office allocation planning. (a) General objective. The allocation planning process should provide for the equitable distribution of available budget...
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1984-11-01
Hospital auditors and financial officers must adjust and react to the changing financial healthcare environment brought about by PPS. A close review of accounting systems, reporting methods, auditing procedures, and internal control systems should be made to determine that assets are safe-guarded and financial information is presented in conformity with GAAP. This article identified new problems and suggested solutions. Old tasks may no longer be necessary. For example, retroactive adjustments are not as important as they used to be. Estimates for capital and outpatient costs may continue to be required, but elaborate cost-finding techniques may no longer be necessary to estimate retroactive adjustments for reimbursable items. We recommend that prior to beginning an audit of a hospital's financial statements, each hospital's financial officers and its auditors discuss the possible accounting, reporting, and auditing implications as a result of PPS.
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Directory of Open Access Journals (Sweden)
Frisa Erika
2013-10-01
Full Text Available The deteriorating image of law enforcement agencies in serving the needs of nowadays community is making the chiefs of XYZ’s district attorney offices to search the best way so that the law service in their offices can be better. This problem is the general reflection of how bad the public service in law’s field is in our country. For that noble purpose, the chiefs see that there is a chance to use the ability of system and information technology. That system is not only for the necessary needs in district attorney office but it is also combined in the existing process in security and court. The chief of office feels that the enhancement performance will be obtained easier if there is the same system and technology and are designed carefully. Within this paper, the researcher uses the framework of Enterprise Architecture to develop the needed system and technology so that it can be realized strategically and operationally much better and can be accounted. The result is the current time conservative service system and have the quality of office automation systems is gradually planned to change into automation for the next two or three years. Therefore, the connection and the cooperation between the attorney, the police and the court will be more harmonic, thus gradually increased the service to the community.
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New York State Education Dept., Albany. Office of the Professions.
A reference guide to laws, rules, and regulations that govern public accountancy practice in New York State is presented. In addition to identifying licensing requirements/procedures for certified public accountants, general provisions of Title VIII of the Education Law are covered, along with state management, professional misconduct, and…
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Patient accounts managers: the reality behind the myth.
Hackett, K L
1988-10-01
Rising receivables and slowed cash flow have put a greater emphasis on the position of patient accounts manager. As the patient accounts manager becomes increasingly important to the long-term viability of hospitals, the person filling that role is placed in the spotlight. In the first survey of its kind, HFMA and the American Guild of Patient Accounts Management profile today's patient accounts manager. The average patient accounts manager is a male in large institutions and female in smaller facilities, has a college degree, is between 31 and 50 years of age, and has been in the healthcare field for almost 10 years. In addition, they earn $33,600 a year and aspire to higher positions including consultant and chief financial officer.
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5 CFR 880.207 - Adjustment of accounts after finding of death.
2010-01-01
... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Adjustment of accounts after finding of death. 880.207 Section 880.207 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL... Procedures § 880.207 Adjustment of accounts after finding of death. After a missing annuitant is determined...
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Directory of Open Access Journals (Sweden)
Carlos Augusto Pacheco Pereira
2016-03-01
Full Text Available The objective of the study is to verify the perception of accountants, auditors and consultants in relation to Brazilian accounting standards for pension funds. For this a questionnaire was prepared and sent to accountants, auditors and accounting of pension fund consultants. 132 were returned, of which 110 worked as an accountant in any entity, 8 rendering services as external auditors and 14 as consultants. The results obtained indicate that, in general, these professionals know the accounting standards for pension funds used in Brazil and believe that such standards are adequate, except for the period of addressing the deficit, provision for doubtful accounts, contingency reserve boundary and evaluation of real estate investments, in which the perception of the professionals is that the procedures in the international standard are more suitable.
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32 CFR 2800.4 - General information.
2010-07-01
... STATES SECURITY PROCEDURES § 2800.4 General information. (a) Staff Security Officer/Top Secret Control... Staff Security Officer will serve as Top Secret Control Officer and Assistant Top Secret Control Officer... responsible for the overall supervision of the Top Secret Control program. They will maintain positive control...
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14 CFR 401.1 - The Office of Commercial Space Transportation.
2010-01-01
... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false The Office of Commercial Space Transportation. 401.1 Section 401.1 Aeronautics and Space COMMERCIAL SPACE TRANSPORTATION, FEDERAL AVIATION ADMINISTRATION, DEPARTMENT OF TRANSPORTATION GENERAL ORGANIZATION AND DEFINITIONS § 401.1 The Office of Commercial Space Transportation. The Office of...
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31 CFR 537.521 - Operation of accounts.
2010-07-01
... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Operation of accounts. 537.521 Section 537.521 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE... in supporting or operating a business; (b) Does not involve a transfer directly or indirectly to...
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Automated Analysis of Accountability
DEFF Research Database (Denmark)
Bruni, Alessandro; Giustolisi, Rosario; Schürmann, Carsten
2017-01-01
that the system can detect the misbehaving parties who caused that failure. Accountability is an intuitively stronger property than verifiability as the latter only rests on the possibility of detecting the failure of a goal. A plethora of accountability and verifiability definitions have been proposed...... in the literature. Those definitions are either very specific to the protocols in question, hence not applicable in other scenarios, or too general and widely applicable but requiring complicated and hard to follow manual proofs. In this paper, we advance formal definitions of verifiability and accountability...... that are amenable to automated verification. Our definitions are general enough to be applied to different classes of protocols and different automated security verification tools. Furthermore, we point out formally the relation between verifiability and accountability. We validate our definitions...
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45 CFR 99.21 - Authority of presiding officer.
2010-10-01
... 45 Public Welfare 1 2010-10-01 2010-10-01 false Authority of presiding officer. 99.21 Section 99.21 Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION PROCEDURE FOR HEARINGS FOR THE CHILD CARE AND DEVELOPMENT FUND Hearing Procedures § 99.21 Authority of presiding officer...
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Lim, Fang-Lee; Hashim, Zailina; Md Said, Salmiah; Than, Leslie Thian-Lung; Hashim, Jamal Hisham; Norbäck, Dan
2015-12-01
There are few studies on sick building syndrome (SBS) including clinical measurements for atopy and fractional exhaled nitric oxide (FeNO). Our aim was to study associations between SBS symptoms, selected personal factors, office characteristics and indoor office exposures among office workers from a university in Malaysia. Health data were collected by a questionnaire (n=695), skin prick test (SPT) (n=463) and FeNO test (n=460). Office settled dust was vacuumed and analyzed for endotoxin, (1,3)-β-glucan and house dust mites (HDM) allergens group 1 namely Dermatophagoides pteronyssinus (Der p 1) and Dermatophagoides farinae (Der f 1). Office indoor temperature, relative air humidity (RH), carbon monoxide (CO) and carbon dioxide (CO2) were measured by a direct reading instrument. Associations were studied by two-levels multiple logistic regression with mutual adjustment and stratified analysis. The prevalence of weekly dermal, mucosal and general symptoms was 11.9%, 16.0% and 23.0% respectively. A combination of SPT positivity (allergy to HDM or cat) and high FeNO level (≥25 ppb) was associated with dermal (p=0.002), mucosal (p<0.001) and general symptoms (p=0.05). Der f1 level in dust was associated with dermal (p<0.001), mucosal (p<0.001) and general (p=0.02) symptoms. Among those with allergy to D. farinae, associations were found between Der f 1 levels in dust and dermal (p=0.003), mucosal (p=0.001) and general symptoms (p=0.007). Office-related symptoms were associated with Der f 1 levels in dust (p=0.02), low relative air humidity (p=0.04) and high office temperature (p=0.05). In conclusion, a combination of allergy to cat or HDM and high FeNO is a risk factor for SBS symptoms. Der f 1 allergen in dust can be a risk factor for SBS in the office environment, particularly among those sensitized to Der f 1 allergen. Copyright © 2015 Elsevier B.V. All rights reserved.
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The conundrum of police officer-involved homicides: Counter-data in Los Angeles County
Directory of Open Access Journals (Sweden)
Morgan Currie
2016-08-01
Full Text Available This paper draws from critical data studies and related fields to investigate police officer-involved homicide data for Los Angeles County. We frame police officer-involved homicide data as a rhetorical tool that can reify certain assumptions about the world and extend regimes of power. We highlight the possibility that this type of sensitive civic data can be investigated and employed within local communities through creative practice. Community involvement with data can create a countervailing force to powerful dominant narratives and supplement activist projects that hold local officials accountable for their actions. Our analysis examines four Los Angeles County police officer-involved homicide data sets. First, we provide accounts of the semantics, granularity, scale and transparency of this local data. Then, we describe a “counter data action,” an event that invited members of the community to identify the limits and challenges present in police officer-involved homicide data and to propose new methods for deriving meaning from these indicators and statistics.
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Report and accounts for the year ended 31st March 1975
International Nuclear Information System (INIS)
1976-01-01
The document contains a list of the Directors and Officers, Chairman's statement, report of the Directors, consolidated profit and loss account, consolidated balance sheet, parent company balance sheet, consolidated statement of source and application of funds, notes to the accounts, and report of the Auditors to the Members. (U.K.)
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Influence of Accountability on the Administration of Student Loans in Jamaica
McDonald, Sharon A.
2014-01-01
Lack of accountability and transparency in governance was among the challenges that influenced Jamaica's corruption rating of 3.3, resulting in an 87th ranking out of 183 countries in 2011. Although the monitoring of internal control business structures supported accountability, evidence of their presence was limited in government offices. The…
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Directory of Open Access Journals (Sweden)
SORIN-CIPRIAN TEIUŞAN
2009-01-01
Full Text Available What is computer-assisted accounting? Where is the place and what is the role of the computer in the financial-accounting activity? What is the position and importance of the computer in the accountant’s activity? All these are questions that require scientific research in order to find the answers. The paper approaches the issue of the support granted to the accountant to organize and manage the accounting activity by the computer. Starting from the notions of accounting and computer, the concept of computer-assisted accounting is introduced, it has a general character and it refers to the accounting performed with the help of the computer or using the computer to automate the procedures performed by the person who is doing the accounting activity; this is a concept used to define the computer applications of the accounting activity. The arguments regarding the use of the computer to assist accounting targets the accounting informatization, the automating of the financial-accounting activities and the endowment with modern technology of the contemporary accounting.
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1980-03-01
Postgraduate School ANA01611I NM61"fa Monterey, California 93940 1 CON TROLLING OFFICE NAMC &NO Accaes ii uOmvo*a Naval Postgraduate School March 1980...judge alternative 3, it is further recomended that the Naval Audit Service, private contractor or other independent agent be comissioned to perform an in...Government Accounting, Government Accounting, Auditing , and Financial Reporting, Chicago, Municipal Finance Officer’s Association, 1968, p. 3-4. 4
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48 CFR 32.411 - Agreement for special account at a financial institution.
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...
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19 CFR 101.2 - Authority of Customs officers.
2010-04-01
... 19 Customs Duties 1 2010-04-01 2010-04-01 false Authority of Customs officers. 101.2 Section 101.2 Customs Duties U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY GENERAL PROVISIONS § 101.2 Authority of Customs officers. (a) Supremacy of delegated authority...
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Accountability: new challenges, new forms
van Woerkum, C.; Aarts, N.
2012-01-01
The general call for more accountability, affecting all western institutions, has reached the communication professionals as well. How can they cope with this new challenge? The danger is that they focus mainly on outcomes, so on performative accountability, whereas decisional accountability,
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Officer Career Development: Longitudinal Sample--Fiscal Year 1982
1991-10-01
7. Consultant 8. Business /Finance 9. Navy officer 10. Navy enlisted I1. Other military 12. Other I I I RESPONSE SCALE: H-3 I I qOURCE/LOCATION OF...non-due-course officer, the year group is, in general, the same as that of his present precedence comtemporaries who are due-course officers. I NOTES...employed? (Choose best response) (1034 - 1035) ( )1. Full-time homemaker C )7. Consultant )2. Secretary/clerical C )8. Business /Finance ( )3. Teacher
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31 CFR 538.527 - Operation of accounts.
2010-07-01
... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Operation of accounts. 538.527 Section 538.527 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE... business; (b) Do not involve transfers directly or indirectly to Sudan or for the benefit of individuals...
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OSE inspection of materials control and accountability: Review
International Nuclear Information System (INIS)
Coady, K.J.
1987-01-01
As part of its task to confirm that Department of Energy (DOE) field offices provide levels of security and safeguards commensurate with defined threats, the DOE Office of Security Evaluations (OSE) conducts inspections of the nuclear materials control and accountability (MC and A) systems at DOE facilities throughout the United States. Inspections are based on the DOE Safeguards and Security Standards and Criteria, tailored to the specific aspects at and threats to each individual site. This paper reviews the process of inspecting MC and A systems during the planning, preinspection, and inspection/reporting phases
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2016-05-26
Schools, either in the years before or after their attendance at the Langres Staff College. 9 Mark E . Grotelueschen, The AEF Way of War: The...the First World War, 404. 76 Mark E . Grotelueschen, The AEF Way of War: The American Army and Combat in World War I (New York: Cambridge University...in Indiana, regimental staff officer in Texas, and as General Frederick N. Funston’s adjutant during the 1914 Vera Cruz Expedition.87 One
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Determinants of Accounting Frauds:Perceptions of Indonesian Civil Servants
Directory of Open Access Journals (Sweden)
Hadri Kusuma
2017-10-01
Full Text Available This study aimed to examine a number of factors that affect the accounting fraud. This study used the variables consisting of information asymmetry, organizational commitment and individual morality. Theauthors study surveyed the employees at the Office for Management of Regional Revenue, Finance and Assets (Dinas Pendapatan Pengelolaan Keuangan Aset, Yogyakarta Province. This study uses convenience sampling technique method. The data from 96 respondents revealed that the variables of information asymmetry and organizational commitment significantly enhanced the accounting fraud while the individual morality significantly diminished the accounting fraud.
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Challenges of Environmental Management Accounting - Current Accounting Practices
Directory of Open Access Journals (Sweden)
Prof. Ph.D. Gheorghe Popescu
2008-12-01
Full Text Available The goal of our paper is to reduce some of the international confusion generated on such animportant topic by providing a general framework and set of definitions for Environmental ManagementAccounting (EMA.Environmental Management Accounting is a relatively new tool in environmental management definedas the identification, collection, estimation, analysis, internal reporting, and use of materials and energyflow information, environmental cost information, and other cost information for both conventionaland environmental decision-making within an organization.Due to their special role, accountants, since they are the ones with access to the important monetarydata and information systems needed for management accounting activities, must to improve both theirability to verify the quality of such information and the skills to use that information for decision making.
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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.
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21 CFR 5.1110 - FDA public information offices.
2010-04-01
... 21 Food and Drugs 1 2010-04-01 2010-04-01 false FDA public information offices. 5.1110 Section 5.1110 Food and Drugs FOOD AND DRUG ADMINISTRATION, DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL...) Press Relations Staff. Press offices are located in White Oak Bldg. 1, 10903 New Hampshire Ave., Silver...
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12 CFR 550.200 - Must I review a prospective account before I accept it?
2010-01-01
... accept it? 550.200 Section 550.200 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE... § 550.200 Must I review a prospective account before I accept it? Before accepting a prospective fiduciary account, you must review it to determine whether you can properly administer the account. ...
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Comptroller General of the U.S., Washington, DC.
The report by the General Accounting Office examines the status of education for handicapped children in 10 states. P.L. 94-142, the Education for All Handicapped Children Act, is reviewed briefly, and the states' compliance with the following aspects was assessed: eligibility criteria, individualized educational programs, and provision of a free…
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2010-01-01
... Commerce field offices or Social Security offices or by writing to the Jeffersonville, Indiana office. (d... 15 Commerce and Foreign Trade 1 2010-01-01 2010-01-01 false General. 50.1 Section 50.1 Commerce and Foreign Trade Regulations Relating to Commerce and Foreign Trade BUREAU OF THE CENSUS, DEPARTMENT...
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40 CFR 73.38 - Closing of accounts.
2010-07-01
... 40 Protection of Environment 16 2010-07-01 2010-07-01 false Closing of accounts. 73.38 Section 73...) SULFUR DIOXIDE ALLOWANCE SYSTEM Allowance Tracking System § 73.38 Closing of accounts. (a) General... close the general account by submitting an allowance transfer, pursuant to § 73.50 and § 73.52...
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Improving Military Accounting to Support the Military Decision-Making Process
National Research Council Canada - National Science Library
Smith, Billy
2001-01-01
.... However, with the passage of the Chief Financial Officers Act of 1990, as amended by the Federal Financial Management Act of 1994, there are significant efforts ongoing to regain funds accountability...
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Integrating Career Development into the Accounting Curriculum
Wessels, Susan B.; Sumner, Dana F.
2014-01-01
This paper describes a series of integrated career development activities offered in several required courses which are designed to help accounting majors gain a competitive edge in the job market. Supported by a partnership between the School of Business and the Academic and Career Planning Office, the Career Tool Kit program consists of…
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78 FR 42872 - Communication with the U.S. Copyright Office: Revised Addresses
2013-07-18
... required by that form and its accompanying instructions. Computation of the copyright royalty fee shall be... distant signal equivalents and the copyright royalty fee shall be in accordance with the procedures set... Office and to make advance deposits into that account. Deposit Account holders can charge copyright fees...
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The Responsibilities of Accountants
Ronald F Duska
2005-01-01
An accountant is a good accountant if in practicing his craft he is superb in handling the numbers. But a good accountant in handling the numbers can use that skill to misstate earnings to cover a multitude of problems with a company's books while staying within the law. So, the notion of a moral or ethical accountant is not the same as the notion of a good accountant. Our general principle would be that to be ethical a person has a responsibility to fulfil one's role or roles, as long as tha...
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42 CFR 61.12 - Accountability.
2010-10-01
... 42 Public Health 1 2010-10-01 2010-10-01 false Accountability. 61.12 Section 61.12 Public Health... FELLOWSHIPS Regular Fellowships § 61.12 Accountability. Payments shall be subject to such requirements relating to accountability as may be specified by the Surgeon General. ...
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Carrington, Linda G.
2012-01-01
Both students and instructors alike will generally agree that intermediate accounting courses are among the most difficult and demanding in an accounting or finance curriculum, and perhaps even on the college campus. Intermediate accounting contains subject matter which requires a higher level of thinking and a greater ability to process prior…
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2010-04-01
..., accounting of record disclosures, and requests for accounting of record disclosures. 201.29 Section 201.29..., accounting of record disclosures, and requests for accounting of record disclosures. (a) It is the policy of... disclosure required by 5 U.S.C. 552, the Privacy Act Officer shall keep an accurate accounting of: (1) The...
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12 CFR 790.2 - Central and regional office organization.
2010-01-01
... Central and regional office organization. (a) General organization. NCUA is composed of the Board with a... and conducting research in support of NCUA programs, and for preparing reports on research activities... the analysis and development of legislative proposals and public affairs programs. (12) Office of...
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40 CFR 1.45 - Office of Research and Development.
2010-07-01
... ORGANIZATION AND GENERAL INFORMATION Headquarters § 1.45 Office of Research and Development. The Office of... of integrated pest management strategies for the management of agriculture and urban pests which..., such as predictive models to determine similarities and differences among test organisms and man...
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Harari-Dahan, Osnat; Bernstein, Amit
2014-11-01
We critically reexamine extant theory and empirical study of Oxytocin. We question whether OT is, in fact, a "social neuropeptide" as argued in dominant theories of OT. We critically review human and animal research on the social and non-social effects of Oxytocin, including behavioral, psychophysiological, neurobiological, and neuroimaging studies. We find that extant (social) theories of Oxytocin do not account for well-documented non-social effects of Oxytocin. Furthermore, we find a range of evidence that social and non-social effects of Oxytocin may be mediated by core approach-avoidance motivational processes. We propose a General Approach-avoidance Hypothesis of Oxytocin (GAAO). We argue that the GAAO may provide a parsimonious account of established social and non-social effects of Oxytocin. We thus re-conceptualize the basic function(s) and mechanism(s) of action of Oxytocin. Finally, we highlight implications of the GAAO for basic and clinical research in humans
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Audit and account billing process in a private general hospital: a case study
Directory of Open Access Journals (Sweden)
Raquel Silva Bicalho Zunta
2017-12-01
Full Text Available Our study aimed to map, describe and, validate the audit, account billing and billing reports processes in a large, private general hospital. An exploratory, descriptive, case report study. We conducted non-participatory observation moments in Internal Audit Sectors and Billing Reports from the hospital, aiming to map the processes which were the study objects. The data obtained was validated by internal and external audit specialists in hospital bills. The described and illustrated processes in three flow-charts favor professionals to rationalize their activities and the time spent in hospital billing, avoiding or minimizing the occurrence of flaws and, generating more effective financial results. The mapping, the description and the audit validation process and billing and, the billing reports propitiated more visibility and legitimacy to actions developed by auditor nurses.
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40 CFR 1.47 - Office of Solid Waste and Emergency Response.
2010-07-01
... 40 Protection of Environment 1 2010-07-01 2010-07-01 false Office of Solid Waste and Emergency... ORGANIZATION AND GENERAL INFORMATION Headquarters § 1.47 Office of Solid Waste and Emergency Response. The Office of Solid Waste and Emergency Response (OSWER), under the supervision of the Assistant...
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75 FR 45672 - Collection of Information Under Review by Office of Management and Budget
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...
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Directory of Open Access Journals (Sweden)
Juliana Eliza Benetti
2010-03-01
Full Text Available Os profissionais da área contábil, para conseguir acompanhar as constantes mudanças na legislação municipal, estadual e federal, devem frequentemente buscar o aperfeiçoamento, a fim de implantarem as alterações necessárias nas atividades do escritório, atendendo assim às necessidades de seus clientes. O objetivo deste trabalho é identificar o perfil dos profissionais responsáveis e as regressões e correlações canônicas existentes entre as atividades típicas das empresas de serviços contábeis localizadas na cidade de Chapecó/SC. A metodologia utilizada caracteriza-se como exploratória, quanto aos procedimentos do tipo survey e quanto à abordagem como quantitativa. Para levantamento dos dados utilizou-se um questionário, obteve-se retorno de 74 respondentes. Pela pesquisa conclui-se, quanto ao perfil, que os proprietários de empresas de serviços contábeis são, na maioria: pessoas com faixa etária acima de 40 anos, possuem experiência como proprietários de empresas de serviços contábeis há mais de 15 anos, graduação, vários cursos de especialização e iniciaram a empresa juntamente com sócios. Constatou-se nos achados da pesquisa a existência de correlação entre as atividades dos setores das empresas de serviços contábeis, sendo que a maior correlação canônica existente é a do setor Contábil com o setor Fiscal. A menor correlação canônica existente é a do setor Gerencial com o setor Fiscal.The professionals who work in the Accounting area, in order to keep up with the constant changes in municipal, state and federal laws, must often seek for improvement to apply the necessary changes in the office tasks, thus meeting the needs of its customers. The objective of this study is to identify the profile of the individuals who are in charge of the tasks and the canonical regressions and correlations among the typical tasks in accounting service companies located in Chapecó/SC. The methodology applied
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4 CFR 28.131 - Corrective action proceedings.
2010-01-01
... Accounts GOVERNMENT ACCOUNTABILITY OFFICE GENERAL PROCEDURES GOVERNMENT ACCOUNTABILITY OFFICE PERSONNEL APPEALS BOARD; PROCEDURES APPLICABLE TO CLAIMS CONCERNING EMPLOYMENT PRACTICES AT THE GOVERNMENT ACCOUNTABILITY OFFICE Corrective Action, Disciplinary and Stay Proceedings § 28.131 Corrective action proceedings...
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2016-04-28
Treasury for collection when the debts are delinquent more than 120 days.9 Further, UBOs can transfer debt to the Defense Finance and Accounting ...Comptroller); • Defense Finance and Accounting Service; • MEDCOM; • RHCE; and • LRMC. During the site visits to LRMC and MEDCOM, we observed daily...Uniform Business Office Manual,” November 2006; and • MEDCOM Finance and Accounting Division Standard Operating Procedures Medical Services Account
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PERPETUAL LEASE: FEATURES OF ACCOUNTING
Directory of Open Access Journals (Sweden)
Tetiana Yurchenko
2017-03-01
Full Text Available The article namely deals with the peculiarities of legal regulation of the right to use someone else's land for agricultural purposes under the perpetual lease contract. Recognition of the legitimacy of perpetual lease as an intangible asset and, therefore, the object of accounting was justified. The features of the primary account perpetual lease rights were analyzed. It was found that for documenting transactions receipt, commissioning, de-recognition perpetual lease specialized forms of primary documents is not installed. The main aspects of accounting reflection of land under perpetual lease contracts were identified and ways of their improving were developed. The period on which the land is transferred for use under perpetual lease contract was proposed. During the study, general scientific methods – induction, deduction, synthesis, analysis, dialectical, historical, generalizations and specific methods of accounting – documentation, evaluation, accounting records were used. Keywords: accounting, land, perpetual lease, intangible assets, the right to use.
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12 CFR 561.28 - Money Market Deposit Accounts.
2010-01-01
... 561.28 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY DEFINITIONS FOR... more than six transfers per calendar month or statement cycle (or similar period) of at least four... savings association the depository savings association must either place funds in another account that the...
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Department of Defense, General/Flag Officer, Worldwide Roster
1998-06-01
ENGLEWOOD,CO THE ADJUTANT GENERAL (RC) WESTERDAHL WILLIAM A BG* ARNG 9502 880211 ASST ADJUTANT GENERAL (RC) FRANCH GARY L BG ARNG 9605 960919 ASST... WESTERDAHL WILLIAM A .............. 45 WESTON CRAIG P .................... 26 WETEKAM DONALD J .................. 32 WHALEY DAVID A
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2010-07-01
... administrative agreements officer for a TIA? 37.1100 Section 37.1100 National Defense Department of Defense... agreements officer for a TIA? As the administrative agreements officer for a TIA, you have the... agreement, as described in 32 CFR 22.715. Responsibilities for TIAs include: (a) Advising agreements...
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California School Accounting Manual. 1984 Edition.
Lundin, Janet, Ed.
California's official school accounting procedures, amended in 1984 to clarify definitions and improve program cost accounting, are presented. Following an introduction that discusses general characteristics of school accounting, the manual explains the following areas of accounting practice: (1) financial reporting; (2) income; (3) expenditures;…
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2011-12-22
... Cost Accounting Standards: Change to the CAS Applicability Threshold for the Inflation Adjustment to... Federal Procurement Policy, Cost Accounting Standards Board. ACTION: Final rule. SUMMARY: The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards (CAS) Board (Board), has adopted, without...
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2011-07-12
... 2011) * * * * * I. Disclosure Statement--Cost Accounting Practices and Certification (a) Any contract... heading ``Disclosure and Consistency of Cost Accounting Practices'', by revising the clause date and...) * * * * * (c) Disclosure and Consistency of Cost Accounting Practices. (1) The contracting officer shall insert...
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2013-12-20
...] Notification of a Public Meeting of the Government Accountability and Transparency Board AGENCY: Office of... Government Accountability and Transparency (GAT) Board will host a meeting for the public to make... Accountability and Transparency Board's mandate appears in Executive Order 13576 (June 13, 2011), which in short...
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2017 Building Technologies Office Peer Review Report
Energy Technology Data Exchange (ETDEWEB)
None, None
2017-11-01
The 2017 Building Technologies Office Peer Review Report summarizes the feedback submitted by reviewers for the 109 Building Technologies Office (BTO) projects presented at the 2017 BTO Peer Review. The report presents an overview of the goals and activities under each technology program area, a summary of project scores for each program, and a brief analysis of general evaluation trends within each program area or its constituent subprograms.
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75 FR 73000 - Corporate Credit Unions
2010-11-29
... correcting adjustments necessary to conform with generally accepted accounting principles (GAAP) that were... report, signed by the chief executive officer and the chief accounting officer or chief financial officer... either the chief accounting officer or chief financial officer of the corporate credit union to sign the...
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Generally accepted accounting principles according to the IFRS and the czech legislation
Markéta Bartoňová; Olga Malíková
2011-01-01
Accounting as a system provides quantitative information for users about economic processes which proceed in an accounting unit. The main objective of accounting is to observe and describe financial position, efficiency and cash flow of a given entity. This information should be compiled and presented so that users would be able to make qualified decisions. That is why it is necessary that accounting has to be based on the same methods and principles that should ensure that the outputs from a...
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Accounting Principles 30G. Interim Guide.
Manitoba Dept. of Education and Training, Winnipeg.
This curriculum guide was developed for a senior-level introductory accounting course for students in high schools in Manitoba. The course introduces Canadian accounting principles and practices; it applies Generally Accepted Accounting Principles (GAAP) to introductory financial accounting. The guide includes the following components: (1) an…
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7 CFR 1735.92 - Accounting considerations.
2010-01-01
... 7 Agriculture 11 2010-01-01 2010-01-01 false Accounting considerations. 1735.92 Section 1735.92... All Acquisitions and Mergers § 1735.92 Accounting considerations. (a) Proper accounting shall be... in the absence of such a commission, as required by RUS based on Generally Accepted Accounting...
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46 CFR 403.110 - Accounting entities.
2010-10-01
... 46 Shipping 8 2010-10-01 2010-10-01 false Accounting entities. 403.110 Section 403.110 Shipping COAST GUARD (GREAT LAKES PILOTAGE), DEPARTMENT OF HOMELAND SECURITY GREAT LAKES PILOTAGE UNIFORM ACCOUNTING SYSTEM General § 403.110 Accounting entities. Each Association shall be a separate accounting...
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2002-01-01
Dr Robert Aymar, Director of the International Thermonuclear Experimental Reactor (ITER), was nominated to succeed Professor Luciano Maiani as CERN's Director General, to take office on 1 January 2004.
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Social Security Individual Accounts in China: Toward Sustainability in Individual Account Financing
Directory of Open Access Journals (Sweden)
Tianhong Chen
2014-08-01
Full Text Available China has both mandatory and voluntary individual account pensions that are provided through the government. The experience of China makes a particularly interesting case study concerning the functioning of individual accounts in that its mandatory individual accounts have been defunded to pay for benefits in the associated pay-as-you-go system, while its voluntary individual accounts are fully funded. This paper examines three questions. First, it analyses why the mandatory individual accounts have become defunded and converted largely to notional accounts generally holding little in financial assets, while the voluntary accounts have been fully funded. Second, it examines the merits of funding versus pay-as-you-go financing of pensions in the context of China’s economic and demographic situation. Third, it discusses a policy change to insure the sustainability of financing for the defunded individual accounts. The experience of China, with its two types of individual accounts, and with different outcomes for those accounts, may provide lessons for other countries.
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Kabiru Isa Dandago; Nor Azlina Binti Shaari
2013-01-01
This paper reviews the impact of focus of research in accounting on the quality of accounting education in Malaysian Universities. Research in accounting is very important in Malaysian Universities, in particular, and the Malaysian tertiary educational institutions, in general, and it is expected that academic research in accounting would improve the quality of accounting education in the country. The study is mainly a literature review type, with some informal interviews conducted for confir...
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Cliatt, Katherine H.
This learning activity guide and instructor's manual provide information and exercises for an exploratory activity in accounting. Instructional objectives covered in the guide are for the students to learn (1) reasons for studying accounting and related job descriptions, (2) definitions for accounting terms, (3) the accounting equation, (4) how to…
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Directory of Open Access Journals (Sweden)
Biserka Bergman-Markovi_
2007-09-01
Full Text Available Well-organised medical records are the prerequisite for achieving a high level of performance in primary healthcare settings. Recording balanced structured and coded data as well as free text can improve both quality and organisation of work in the office. It provides a more substantiated support of financial transactions and accountancy, allows better communication with other facilities and institutions, and is a source of valuable scientific research material. This article is the result of an individual experience gained in general practice use of various programs/ systems employed within the family medicine frame, and the frame of evaluation of available and commonly- exploited program solutions. The use of various programs allows for systematic adjustments as to the increasingly complex requirements imposed on electronic medical records (EMRs. The experience of a general practitioner, presented in this paper, confirms the assumption that an adequate program to be employed with EMRs should be developed, provided that family medicine practitioners, that is, the final users, have been involved in each and every stage of its development, adjustment, implementation and evaluation.
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41 CFR 101-25.106 - Servicing of office machines.
2010-07-01
... machines. 101-25.106 Section 101-25.106 Public Contracts and Property Management Federal Property...-General Policies § 101-25.106 Servicing of office machines. (a) The determination as to whether office machines are to be serviced by use of annual maintenance contracts or per-call arrangements shall be made...
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The Office of Environmental Management technical reports: A bibliography
International Nuclear Information System (INIS)
1996-01-01
The Office of Environmental Management's (EM) technical reports bibliography is an annual publication that contains information on scientific and technical reports sponsored by the Office of Environmental Management added to the Energy Science and Technology Database from July 1, 1994 through June 30, 1995. This information is divided into the following categories: Focus Areas, Cross-Cutting Programs, and Support Programs. In addition, a category for general information is included. EM's Office of Science and Technology sponsors this bibliography
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1997 Operating plan for the Office of International Health Programs
Energy Technology Data Exchange (ETDEWEB)
NONE
1996-11-01
One year ago, the Office of International Health Programs provided you with our 1996 Operating Plan, which defined our ideas and ideals for conducting business in 1996. We have again this year undertaken an intensive planning effort, first reviewing our accomplishments and shortcomings during 1996, and then developing plans and priorities for the upcoming year, taking into account input from customers and outside review panels, and ensuring that the demands on the office have been balanced with anticipated human, financial, and material resources.
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48 CFR 804.101 - Contracting officer's signature.
2010-10-01
... signature. 804.101 Section 804.101 Federal Acquisition Regulations System DEPARTMENT OF VETERANS AFFAIRS GENERAL ADMINISTRATIVE MATTERS Contract Execution 804.101 Contracting officer's signature. (a) If a... signature. ...
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Accounting for the environment.
Lutz, E; Munasinghe, M
1991-03-01
Environmental awareness in the 1980s has led to efforts to improve the current UN System of National Accounts (SNA) for better measurement of the value of environmental resources when estimating income. National governments, the UN, the International Monetary Fund, and the World Bank are interested in solving this issue. The World Bank relies heavily on national aggregates in income accounts compiled by means of the SNA that was published in 1968 and stressed gross domestic product (GDP). GDP measures mainly market activity, but it takes does not consider the consumption of natural capital, and indirectly inhibits sustained development. The deficiencies of the current method of accounting are inconsistent treatment of manmade and natural capital, the omission of natural resources and their depletion from balance sheets, and pollution cleanup costs from national income. In the calculation of GDP pollution is overlooked, and beneficial environmental inputs are valued at zero. The calculation of environmentally adjusted net domestic product (EDP) and environmentally adjusted net income (ENI) would lower income and growth rate, as the World Resources Institute found with respect to Indonesia for 1971-84. When depreciation for oil, timber, and top soil was included the net domestic product (NDP) was only 4% compared with a 7.1% GDP. The World Bank has advocated environmental accounting since 1983 in SNA revisions. The 1989 revised Blue Book of the SNA takes environment concerns into account. Relevant research is under way in Mexico and Papua New Guinea using the UN Statistical Office framework as a system for environmentally adjusted economic accounts that computes EDP and ENI and integrates environmental data with national accounts while preserving SNA concepts.
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16 CFR 1000.21 - Office of Compliance and Field Operations.
2010-01-01
... 16 Commercial Practices 2 2010-01-01 2010-01-01 false Office of Compliance and Field Operations. 1000.21 Section 1000.21 Commercial Practices CONSUMER PRODUCT SAFETY COMMISSION GENERAL COMMISSION... addressed through rulemaking or voluntary standards. The Office develops surveillance strategies and...
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Maximilien Brice
2008-01-01
Also present on the photographs: Guests: Representative of the French Republic O. Laurens-Bernard, Sous Préfet de Gex Deputy Permanent representative C. Guilhou, Permanent Mission of France to the UN CERN: CMS Collaboration Technical Coordinator A. Ball Chief Scientific Officer, Deputy Director-General J. Engelen Group Leader in matter of Safety C. Schaefer LHC engineer in charge L. Ponce
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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.
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Anaïs Schaeffer
2011-01-01
Doris Chromek-Burckhart took over as Head of the Users Office on 1 June. She succeeds Chris Onions, who held the post for more than ten years before retiring in 2010, and Jose Salicio Diez, who replaced him temporarily. Doris Chromek-Burckhart photographed by Pierre Gildemyn. Doris Chromek-Burckhart arrived at CERN about thirty years ago after completing a physics degree at Mainz University in Germany, and began her career with the Organization working on data acquisition systems for the experiments. She then joined ATLAS, where she took part in the development, commissioning and operation of the experiment's own data acquisition system. Her appointment as Head of the Users Office was preceded by two years as CERN's Equal Opportunities Officer from 2009 to 2010. The Users Office, which has now been in existence for over twenty years, manages administrative procedures and generally makes life easier for the 10,000 or more users from around a hundred different countries, in collaboration with CER...
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874 CONSTRUCTION COST MODELS FOR HIGHRISE OFFICE ...
African Journals Online (AJOL)
USER
2015-10-28
Oct 28, 2015 ... cost-significant items, 15 priced bills of quantities of high rise office building pro ects executed or awarded in Nigeria between 2002 and 2011 were analysed. The study found that11 (29. %) out of 3 bill items were cost-significant accounting for 2.2% of total value of the work. The implication of the finding is ...
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48 CFR 30.101 - Cost Accounting Standards.
2010-10-01
... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Cost Accounting Standards... CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION General 30.101 Cost Accounting Standards. (a... Accounting Standards (CAS) and to disclose in writing and follow consistently their cost accounting practices...
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Holst, Susan
2016-01-01
Tackling tax avoidance has become a priority for tax authorities. The accounting profession has been subject to significant criticism for its role in the promotion and facilitation of what may be regarded as aggressive tax avoidance. In response to this increasing issue of public concern, tax authorities have sought to tackle tax avoidance through the introduction of general anti-avoidance rules and supplementary provisions. These regulatory changes may be regarded as an attempt by tax author...
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Lääperi, A L
1996-01-01
The purpose of this study was to analyse the cost structure of radiological procedures in the intermediary referral hospitals and general practice and to develop a cost accounting system for radiological examinations that takes into consideration all relevant cost factors and is suitable for management of radiology departments and regional planning of radiological resources. The material comprised 174,560 basic radiological examinations performed in 1991 at 5 intermediate referral hospitals and 13 public health centres in the Pirkanmaa Hospital District in Finland. All radiological departments in the hospitals were managed by a specialist in radiology. The radiology departments at the public health care centres operated on a self-referral basis by general practitioners. The data were extracted from examination lists, inventories and balance sheets; parts of the data were estimated or calculated. The radiological examinations were compiled according to the type of examination and equipment used: conventional, contrast medium, ultrasound, mammography and roentgen examinations with mobile equipment. The majority of the examinations (87%) comprised conventional radiography. For cost analysis the cost items were grouped into 5 cost factors: personnel, equipment, material, real estate and administration costs. The depreciation time used was 10 years for roentgen equipment, 5 years for ultrasound equipment and 5 to 10 years for other capital goods. An annual interest rate of 10% was applied. Standard average values based on a sample at 2 hospitals were used for the examination-specific radiologist time, radiographer time and material costs. Four cost accounting versions with varying allocation of the major cost items were designed. Two-way analysis of variance of the effect of different allocation methods on the costs and cost structure of the examination groups was performed. On the basis of the cost analysis a cost accounting program containing both monetary and
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The Role Of Forensic Accountants In Fraud Detection And National Security In Nigeria
Directory of Open Access Journals (Sweden)
Dickson Mukoro
2013-05-01
Full Text Available This study aims at exploring the relevance of forensic accounting in curbing crime and corruption in public sector. The objective of the research work seeks to explore the role a forensic accountant can play in the fight against corruption by applying his investigative skills, providing litigation support service and documentation and reporting. The population used in the research was the Federal Inland Revenue Service (FIRS. The research design employed was the survey research. Data were majorly collected from primary sources. The hypothesis testing in this research work was done using regression analysis. The results of the empirical findings show that forensic accountants are relevant in investigating crime and corruption in the public sector. Forensic accountants play a role in litigation support services in the public sector, and forensic accountants are relevant in documentation and reporting. It was observed that the forensic accountants play a significant role in curbing crime and corrupt practices in any public sector since they provide a mechanism to hold people accountable, such that those who manage resources in a fiduciary capacity do not easily abuse that trust without detection. Amongst other proferred solutions, it was recommended that accounting professionals should always act proactively such that the members of the profession in Nigeria are kept abreast of emerging technologies, especially in the area of forensic accounting. The legislature should also see to it that the executive grants full autonomy to the agents of government that are charged with enforcing accountability. Office of the Auditor-General of the Federation, the Economic and Financial Crimes Commission, Independent Corrupt Practices Commission, and Code of Conduct Bureau, should be fully independent entities free to do their jobs without undue meddling and interference
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Termination of Safeguards for Accountable Nuclear Materials at the Idaho National Laboratory
International Nuclear Information System (INIS)
Holzemer, Michael; Carvo, Alan
2012-01-01
Termination of safeguards ends requirements of Nuclear Material Control and Accountability (MC and A) and thereby removes the safeguards basis for applying physical protection requirements for theft and diversion of nuclear material, providing termination requirements are met as described. Department of Energy (DOE) M 470.4 6 (Nuclear Material Control and Accountability [8/26/05]) stipulates: 1. Section A, Chapter I (1)( q) (1): Safeguards can be terminated on nuclear materials provided the following conditions are met: (a) 'If the material is special nuclear material (SNM) or protected as SNM, it must be attractiveness level E and have a measured value.' (b) 'The material has been determined by DOE line management to be of no programmatic value to DOE.' (c) 'The material is transferred to the control of a waste management organization where the material is accounted for and protected in accordance with waste management regulations. The material must not be collocated with other accountable nuclear materials.' Requirements for safeguards termination depend on the safeguards attractiveness levels of the material. For attractiveness level E, approval has been granted from the DOE Idaho Operations Office (DOE ID) to Battelle Energy Alliance, LLC (BEA) Safeguards and Security (S and S). In some cases, it may be necessary to dispose of nuclear materials of attractiveness level D or higher. Termination of safeguards for such materials must be approved by the Departmental Element (this is the DOE Headquarters Office of Nuclear Energy) after consultation with the Office of Security.
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Jaschinski, Wolfgang; König, Mirjam; Mekontso, Tiofil M; Ohlendorf, Arne; Welscher, Monique
2015-05-01
Two types of progressive addition lenses (PALs) were compared in an office field study: 1. General purpose PALs with continuous clear vision between infinity and near reading distances and 2. Computer vision PALs with a wider zone of clear vision at the monitor and in near vision but no clear distance vision. Twenty-three presbyopic participants wore each type of lens for two weeks in a double-masked four-week quasi-experimental procedure that included an adaptation phase (Weeks 1 and 2) and a test phase (Weeks 3 and 4). Questionnaires on visual and musculoskeletal conditions as well as preferences regarding the type of lenses were administered. After eight more weeks of free use of the spectacles, the preferences were assessed again. The ergonomic conditions were analysed from photographs. Head inclination when looking at the monitor was significantly lower by 2.3 degrees with the computer vision PALs than with the general purpose PALs. Vision at the monitor was judged significantly better with computer PALs, while distance vision was judged better with general purpose PALs; however, the reported advantage of computer vision PALs differed in extent between participants. Accordingly, 61 per cent of the participants preferred the computer vision PALs, when asked without information about lens design. After full information about lens characteristics and additional eight weeks of free spectacle use, 44 per cent preferred the computer vision PALs. On average, computer vision PALs were rated significantly better with respect to vision at the monitor during the experimental part of the study. In the final forced-choice ratings, approximately half of the participants preferred either the computer vision PAL or the general purpose PAL. Individual factors seem to play a role in this preference and in the rated advantage of computer vision PALs. © 2015 The Authors. Clinical and Experimental Optometry © 2015 Optometry Australia.
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Directory of Open Access Journals (Sweden)
Seth M. White
2017-02-01
Full Text Available Land use legacies can have a discernible influence in present-day watersheds and should be accounted for when designing conservation strategies for riverine aquatic life. We describe the environmental history of three watersheds within the Grande Ronde subbasin of the Columbia River using General Land Office survey field notes from the 19th century. In the two watersheds severely impacted by Euro-American land use, stream channel widths—a metric representing habitat simplification—increased from an average historical width of 16.8 m to an average present width of 20.8 m in large streams; 4.3 m to 5.5 m in small, confined or partly confined streams; and 3.5 m to 6.5 m in small, laterally unconfined steams. Conversely, we did not detect significant change in stream widths in an adjacent, wilderness stream with minimal human impact. Using a mechanistic water temperature model and restoration scenarios based on the historical condition, we predicted that stream restoration in the impacted watersheds could notably decrease average water temperatures—especially when channel narrowing is coupled with riparian restoration—up to a 6.6°C reduction in the upper Grande Ronde River and 3.0°C in Catherine Creek. These reductions in water temperature translated to substantial changes in the percentage of stream network habitable to salmon and steelhead migration (from 29% in the present condition to 79% in the fully restored scenario and to core juvenile rearing (from 13% in the present condition to 36% in the fully restored scenario. We conclude that land use legacies leave an important footprint on the present landscape and are critical for understanding historic habitat-forming processes as a necessary first step towards restoration.
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Payroll Expenses Reported by the Defense Finance and Accounting Service Cleveland Center
National Research Council Canada - National Science Library
1998-01-01
.... To meet that requirement, a consolidation was done of the financial information received from offices providing accounting support to the Defense organizations and prepares the financial statement...
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The Office of Environmental Management technical reports: a bibliography
Energy Technology Data Exchange (ETDEWEB)
NONE
1997-07-01
The Office of Environmental Management`s (EM) technical reports bibliography is an annual publication that contains information on scientific and technical reports sponsored by the Office of Environmental Management added to the Energy Science and Technology Database from July 1, 1995 through Sept. 30, 1996. This information is divided into the following categories: Focus Areas and Crosscutting Programs. Support Programs, Technology Integration and International Technology Exchange are now included in the General category. EM`s Office of Science and Technology sponsors this bibliography.
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The Office of Environmental Management technical reports: a bibliography
International Nuclear Information System (INIS)
1997-07-01
The Office of Environmental Management''s (EM) technical reports bibliography is an annual publication that contains information on scientific and technical reports sponsored by the Office of Environmental Management added to the Energy Science and Technology Database from July 1, 1995 through Sept. 30, 1996. This information is divided into the following categories: Focus Areas and Crosscutting Programs. Support Programs, Technology Integration and International Technology Exchange are now included in the General category. EM''s Office of Science and Technology sponsors this bibliography
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The Apology Strategies Used by a Budget Hotel Front Officers in Handling Customer Complaints
Talo, Vivere; Mardijono, Josefa J
2015-01-01
This study focused on the use of apology strategies used by female and male front officers to reveal the types of apology strategies used and to reveal the similarities and differences between female and male front officers' way of apologizing in handling customer complaints. The types of apology strategies showed that both female and male front officers combined all three apology strategies which are IFIDs, Account and Positive Politeness Apology Strategies. Besides, the order of their use o...
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2010-06-16
... Regulation (FAR) to align the FAR with the revised Cost Accounting Standards (CAS) Board clause, Disclosure....230-4 is replaced in its entirety and re-titled ``Disclosure and Consistency of Cost Accounting...) Disclosure and Consistency of Cost Accounting Practices-- Foreign Concerns. (1) The contracting officer shall...
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INTEGRATION OF GREEN ACCOUNTING INTO ROMANIAN ACCOUNTING SYSTEM
Directory of Open Access Journals (Sweden)
Mihaela Ungureanu
2012-03-01
Full Text Available The aim of this paper is to present the concept of green accounting, its emergence at an international level, its entry in the Romanian economic environment and, especially, the way it is understood and applied in Romania. It seeks the awareness of managers and accounting professionals on this issue, especially in the context of growing pressure for environmental protection, from the general public, media and investors. An essential role is held by the accounting profession and its relevant legislation, through the elaboration of standards and guidelines in order to support the efforts of changing the mentality of business environment. The companies are also concerned for the future and not only for the present and they understand that environmental investments are not unnecessary expenses that burden the activities, but long-term profits prerequisites.Understanding the concept is difficult without an agreement on its definition. Specialized literature presents different definitions, each author with his own interpretation and vision. This is why professional accountants' reluctance to adopt new ideas and practices of green accounting, this being an unknown territory to them and difficult to entered.
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2010-07-01
... other national and international governmental organizations; (c) The Office of Inspector General; (d... 40 Protection of Environment 1 2010-07-01 2010-07-01 false General. 1.21 Section 1.21 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY GENERAL STATEMENT OF ORGANIZATION AND GENERAL...
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International Nuclear Information System (INIS)
Beedgen, R.
1988-03-01
The computer program PROSA (PROgram for Statistical Analysis of near-real-time accountancy data) was developed as a tool to apply statistical test procedures to a sequence of materials balance results for detecting losses of material. First applications of PROSA to model facility data and real plant data showed that PROSA is also usable as a tool for process or measurement control. To deepen the experience for the application of PROSA to real data of bulk-handling facilities, we applied it to uranium data of the Allied General Nuclear Services miniruns, where accountancy data were collected on a near-real-time basis. Minirun 6 especially was considered, and the pulsed columns were chosen as materials balance area. The structure of the measurement models for flow sheet data and actual operation data are compared, and methods are studied to reduce the error for inventory measurements of the columns
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Governmentality and the good offices of translation in 20th-century ...
African Journals Online (AJOL)
Governmentality and the good offices of translation in 20th-century South Africa. ... An account is also given of the modes of governmentality embodied by the South African Translators' Association. Southern ... AJOL African Journals Online.
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2010-06-25
... Energy Policy and Innovation; Request for Comments Regarding Rates, Accounting and Financial Reporting... the above-referenced docket regarding rates, accounting and financial reporting associated with... set method(s) of rate recovery, accounting and financial reporting. However, the same is not...
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Office hysteroscopy: A report of 2402 cases.
Capmas, P; Pourcelot, A-G; Giral, E; Fedida, D; Fernandez, H
2016-05-01
Hysteroscopy is the gold standard for evaluation of uterine cavity. It can be performed either as office setting or as day care procedure under general anaesthesia. Objective of this study is to assess feasibility and acceptability of office hysteroscopy without anaesthesia. This retrospective observational study took place in the gynaecologic unit of a teaching hospital. Women who had had an office hysteroscopy from 2010 to 2013 were included. Two thousand four hundred and two office hysteroscopies were carried out. Indications were menorrhagia (32.2%), postoperative evaluation (20.8%), infertility (15.8%), postmenopausal bleeding (10.9%) and other indications (20.3%). Women's mean age was 39.4 [39.0-39.9] and significantly higher among women with a failure of the office hysteroscopy (47.3 vs. 38.6, Poffice hysteroscopy was 0.05%. Mean pain score during the examination was 3.57 out of 10 [3.48-3.66] and 0.89 [0.83-0.95] five minutes later. Office hysteroscopy is safe and feasible with little pain. A failure rate of 9.5% is reported, mainly for older women with postmenopausal bleeding. Copyright © 2016 Elsevier Masson SAS. All rights reserved.
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Accounting treatment of currency options
Directory of Open Access Journals (Sweden)
Prošić Danica
2016-01-01
Full Text Available Currency options are often used to mitigate currency risk resulting from corporate activities. Their implementation can be complex, and there could be problems if the essential elements and principles are not fully understood. Although they are not the simplest financial products, currency options are interesting and useful to those who are trying to make a step forward in the area of currency risk management. This paper aims to present the general principles and specifics of accounting records and valuation of currency options used for hedging against risk. It is a complex process which, in addition to numerous conditions, also involves the implementation of accounting rules that deviate from the generally accepted accounting principles.
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2010-01-01
... Regulations of the Department of Agriculture (Continued) OFFICE OF THE CHIEF FINANCIAL OFFICER, DEPARTMENT OF AGRICULTURE UNIFORM FEDERAL ASSISTANCE REGULATIONS Financial Reporting Requirements § 3015.81 General. (a...) Submitting grant financial reports to awarding agencies, or (2) Requesting grant payments when letters of...
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14 CFR Sec. 1-6 - Accounting entities.
2010-01-01
... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Accounting entities. Sec. 1-6 Section 1-6... REGULATIONS UNIFORM SYSTEM OF ACCOUNTS AND REPORTS FOR LARGE CERTIFICATED AIR CARRIERS General Accounting Provisions Sec. 1-6 Accounting entities. (a) Separate accounting records shall be maintained for each air...
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Plug-Load Control and Behavioral Change Research in GSA Office Buildings
Energy Technology Data Exchange (ETDEWEB)
Metzger, I.; Cutler, D.; Sheppy, M.
2012-10-01
The U.S. General Services Administration (GSA) owns and leases over 354 million square feet (ft2) of space in over 9,600 buildings [1]. GSA is a leader among federal agencies in aggressively pursuing energy efficiency (EE) opportunities for its facilities and installing renewable energy (RE) systems to provide heating, cooling, and power to these facilities. According to several energy assessments of GSA's buildings conducted by the National Renewable Energy Laboratory (NREL), plug-loads account for approximately 21% of the total electricity consumed within a standard GSA Region 3 office building. This study aims to provide insight on how to effectively manage plug-load energy consumption and attain higher energy and cost savings for plug-loads. As GSA improves the efficiency of its building stock, plug-loads will become an even greater portion of its energy footprint.
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33 CFR 1.07-65 - Hearing Officer's decisions.
2010-07-01
... GENERAL GENERAL PROVISIONS Enforcement; Civil and Criminal Penalty Proceedings § 1.07-65 Hearing Officer's... is without prejudice to the District Commander's right to refile the case and have it reheard if... of the right to an administrative appeal. The party is advised that failure to submit an appeal...
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46 CFR 403.115 - Accounting period.
2010-10-01
... 46 Shipping 8 2010-10-01 2010-10-01 false Accounting period. 403.115 Section 403.115 Shipping COAST GUARD (GREAT LAKES PILOTAGE), DEPARTMENT OF HOMELAND SECURITY GREAT LAKES PILOTAGE UNIFORM ACCOUNTING SYSTEM General § 403.115 Accounting period. Each Association subject to this part shall maintain...
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42 CFR 56.113 - Grantee accountability.
2010-10-01
... 42 Public Health 1 2010-10-01 2010-10-01 false Grantee accountability. 56.113 Section 56.113 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES GRANTS GRANTS FOR MIGRANT HEALTH SERVICES General Provisions § 56.113 Grantee accountability. (a) Accounting for grant award...
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14 CFR Sec. 2-4 - Accounting period.
2010-01-01
... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Accounting period. Sec. 2-4 Section 2-4... REGULATIONS UNIFORM SYSTEM OF ACCOUNTS AND REPORTS FOR LARGE CERTIFICATED AIR CARRIERS General Accounting Provisions Sec. 2-4 Accounting period. (a) The accounting year of each air carrier subject to this Uniform...
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Communications and Public Relations Officer | IDRC - International ...
International Development Research Centre (IDRC) Digital Library (Canada)
Coordinates relations with journalists and the media in general and responds to ... the region's culture and communication capacity, both internally and externally. ... Systematically reviews, with program officers, projects likely to influence the ...
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48 CFR 30.102 - Cost Accounting Standards Board publication.
2010-10-01
... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Cost Accounting Standards... REGULATION GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION General 30.102 Cost Accounting Standards Board publication. Copies of the CASB Standards and Regulations are printed in title 48...
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4 CFR 28.133 - Stay proceedings.
2010-01-01
... GOVERNMENT ACCOUNTABILITY OFFICE GENERAL PROCEDURES GOVERNMENT ACCOUNTABILITY OFFICE PERSONNEL APPEALS BOARD; PROCEDURES APPLICABLE TO CLAIMS CONCERNING EMPLOYMENT PRACTICES AT THE GOVERNMENT ACCOUNTABILITY OFFICE Corrective Action, Disciplinary and Stay Proceedings § 28.133 Stay proceedings. (a) Prior to the effective...
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International harmonization of accounting demands a new approach to accounting education
Directory of Open Access Journals (Sweden)
Milana Otrusinová
2013-01-01
Full Text Available Accounting and financial reporting are valuable sources of information about the financial position and performance of a company. The development of the international capital market have brought needs for international, globally valid and acknowledged accounting norms. Currently, the IFRS are used in agreement with the European Commission directive for the elaboration of financial statements of companies which are issued by securities; the other entities continue using national generally accepted accounting principles (GAAP. As the number of companies which apply the GAAP is predominant, the basis of the education of future accounting professionals is formed. However, this situation has to be changed because of the potential expansion of harmonization into a further group of companies (small and medium sized entities and also because of the increasing international cooperation among companies. Accountants should gain knowledge about all concepts of accounting – specialization narrowed down to national GAAP is limiting, as has been confirmed by recruitment agencies. The aim of the paper is to analyse the needs of accounting education in the current situation in compliance with the development trends of this field.
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2012-02-01
... INFORMATION: A. Purpose The General Services Administration will be requesting the Office of Management and... GENERAL SERVICES ADMINISTRATION [OMB Control No. 3090-0007; Docket 2011-0001; Sequence 12] General... Qualifications and Financial Information AGENCY: Office of the Chief Finance Officer, GSA. ACTION: Notice of...
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Enhancing accountability in the cloud
Jaatun, M.; Pearson, S.; Gittler, F.; Leenes, Ronald; van der Zwet, Maartje
2016-01-01
This article focuses on the role of accountability within information management, particularly in cloud computing contexts. Key to this notion is that an accountable Cloud Provider must demonstrate both willingness and capacity for being a responsible steward of other people's data. More generally,
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International Nuclear Information System (INIS)
2000-01-01
The Director General, Australian Safeguards and Non-Proliferation Office (ASNO), combines the statutory office of Director of Safeguards with that of Director, Chemical Weapons Convention Office (CWCO). The Director General also performs the functions of the Director, Australian Comprehensive Test-Ban Office (ACTBO) on an informal basis, as the relevant legislation has not yet come into effect. Throughout the year, ASNO made a substantial contribution to the development of strengthened IAEA safeguards and the integration of strengthened safeguards with the established (classical) safeguards system. ASNO is working closely with the IAEA to develop the procedures and methods required to effectively implement the IAEA's authority and responsibilities as the Additional Protocol enters general application, as well as the specific arrangements which will apply in Australia. In the latter context, ASNO offers the IAEA a safeguards-friendly environment, together with constructive critique, to assist in the development and testing of new techniques. This work is important in ensuring the effective implementation of strengthened safeguards elsewhere. Substantial progress were made on several new bilateral nuclear safeguards agreements. An agreement with the US covering transfer of the Silex laser enrichment technology came into force, and ASNO is now working with US authorities to develop the detailed administrative arrangements required to give effect to this agreement. Also concluded during the year was an agreement with New Zealand covering transfers of uranium for non-nuclear use (as a colouring agent in glass manufacture). ASNO was also working closely with ANSTO to ensure that nuclear material accountancy and control at Lucas Heights accords with best international practice, particularly having regard to the requirements of the IAEA under integrated safeguards. Excellent professional relationship were maintained with the OPCW and counterpart national authorities
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Mamić-Sačer, Ivana
2015-01-01
One of the principal features of accounting in the 21st century is harmonisation and stanardisation. Regulation of the European Parliament and European Council No. 1606/2002 harmonizes financial reporting for certain companies in the EU. However, national accounting principles are of great importance for financial reporting. The main purpose of this research was to investigate the application of generally accepted accounting principles, the regulatory accounting framework and the standard-set...
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Directory of Open Access Journals (Sweden)
Ionela Cristina Breahna Pravat
2014-07-01
Full Text Available The qualitative characteristics of accounting information presented by financial-accounting reports represent a concept which was subsequently introduced in the national legal accounting framework and, as a rule, the national conceptual frameworks represent the documents by means of which these quality criteria are established. At a worldwide level, there are more international or national organisms that have an important role in the elaboration of accounting standards in general and more specifically in the formulation of qualitative characteristics of financial reporting. We find two important ones among them, and these are: International Accounting Standards Board, which creates and promotes International Financial Reporting Standards (IFRS, and Financial Accounting Standards Board, which elaborates Generally Accepted Accounting Principles (US GAAP. However, at the level of each country a standardizing authority decides the rules for producing the financial reports and the qualitative characteristics that must be respected by the information contained in these documents. In this context, this paper aims to present a few general considerations concerning the treatment of the qualitative characteristics of the financial-accounting information in different accounting systems, such as the American one, or the British, French, German, Romanian ones, with insistence on the international approach to qualitative characteristics.
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48 CFR 9903.101 - Cost Accounting Standards.
2010-10-01
... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost Accounting Standards. 9903.101 Section 9903.101 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS CONTRACT COVERAGE General 9903.101 Cost Accounting Standards. Public Law 100-679 (41 U.S...
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[The value of mandatory seminars in the education of pre-registration house officers
DEFF Research Database (Denmark)
Henriksen, A.H.; Ringsted, C.; Pedersen-Reng, S.
2008-01-01
INTRODUCTION: There are advantages and disadvantages of general mandatory seminars in the education of pre-registration house officers. The seminars are highly rated by the pre-registration house officers, but we do not know what value they represent for the pre-registration house officers. The aim...... of this study was to explore this further. MATERIALS AND METHODS: Four focus group interviews with five junior doctors were conducted. Three themes were discussed: the advantages of the seminars, the disadvantages of the seminars and the needs or wishes concerning both the seminars and education generally....... The interviews were transcribed, and a three-step content analysis was carried out in order to identify general aspects of value. RESULTS: Three general aspects were found: 1) the social aspect--being part of a community of like-minded peers, sharing frustrations and experiences and making comparisons with peers...
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2010-10-01
... BUSINESS PROGRAMS Set-Asides for Small Business 319.501 General. (e) Subsequent to the Contracting Officer's recommendation on Form HHS 653, HHS Small Business Review Form, the SBS shall review each proposed acquisition strategy and either concur or not concur with the Contracting Officer's recommendation. The PCR...
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22 CFR 11.30 - Senior Foreign Service officer career candidate and limited non-career appointments.
2010-04-01
... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Senior Foreign Service officer career candidate... PERSONNEL APPOINTMENT OF FOREIGN SERVICE OFFICERS § 11.30 Senior Foreign Service officer career candidate and limited non-career appointments. (a) General considerations. (1) Career officers at the Senior...
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California School Accounting Manual, 1988 Edition.
California State Dept. of Education, Sacramento.
This report presents the procedure for the accounting methods employed by California school districts for income and expenditures in instructional and support programs. The report has seven parts: (1) an introduction to accounting in local educational agencies; (2) general and subsidiary ledger accounting; (3) revenues and other financing sources;…
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46 CFR 232.3 - Chart of accounts.
2010-10-01
... stated in any revision to generally accepted accounting principles, the meaning of the latter shall... UNIFORM FINANCIAL REPORTING REQUIREMENTS § 232.3 Chart of accounts. (a) Purpose of accounts. A contractor shall use this chart of accounts as a guide for preparing the financial statements and for other...
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7 CFR 761.53 - Interest bearing accounts.
2010-01-01
... 7 Agriculture 7 2010-01-01 2010-01-01 false Interest bearing accounts. 761.53 Section 761.53... AGRICULTURE SPECIAL PROGRAMS GENERAL PROGRAM ADMINISTRATION Supervised Bank Accounts § 761.53 Interest bearing accounts. (a) A supervised bank account, if possible, will be established as an interest bearing deposit...
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Engaging Accounting Students: How to Teach Principles of Accounting in Creative and Exciting Ways
Jaijairam, Paul
2012-01-01
Many students in secondary and post-secondary institutions generally have a difficult time grasping the concepts of accounting. This article contends that it is not the subject matter that is dry, but rather the methods in which faculty have traditionally presented accounting fundamentals and principles. Departing from standard lectures and…
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Directory of Open Access Journals (Sweden)
Koranteng
2015-08-01
Full Text Available The design of buildings in public educational institutions in Ghana predominantly adopts open-plan offices that are naturally ventilated with the aid of operable windows for reasons such as achieving adaptable spaces improved social climate and effective ventilation. However adoption of open-plan naturally ventilated offices in these educational institutions expose occupants to noise that emanates indoors and from outdoor sources which can interfere with and impede work performance. The study aimed at assessing noise exposure levels and occupants satisfaction with noise level in selected naturally ventilated open-plan offices in Ghana. The study employed an empirical assessment of the noise levels in and around three of the office buildings using a PCE222 Digital Sound Level Meter and a survey involving interviews to assess workers satisfaction of noise levels of the open-plan offices at the Kwame Nkrumah University of Science and Technology in Kumasi. The results show that mean outdoor noise levels for offices ranged from 11 per cent below to 5 per cent above the WHO permissible limits while mean indoor noise levels exceeded the limit by between 20-40 per cent during the course of the day. In spite of the high levels of noise occupants generally considered the overall noise level in their offices as acceptable. Likewise the results indicate that there are no significant differences in occupants exposure to noise from their various sitting positions in an office space and floor levels in an office building. The paper recommends strategies to manage and improve ambient noise quality within naturally ventilated open-plan office spaces in Ghana. The study will be of relevance as a useful guide to organizations and policy makers concerned with built environmental issues.
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Contribution of records management to audit opinions and accountability in government
Directory of Open Access Journals (Sweden)
Rodreck David
2017-05-01
Full Text Available Background: Auditing can support national democratic processes, national development and government good will. Supreme Audit Institutions (SAI, such as offices of Auditor General, publish consolidated reports on audit outcomes for local authorities, government departments, parastatals and related public entities. These reports identify broad areas analysed during audit exercises that often include financial management, governance, asset management, risk management, revenue collection and debt recovery. They highlight trends that were detected during audit exercises at the end of a financial year. The reports further show how records and records management affect audit exercises as well as financial management within the audited institutions. Objectives: The intention of the research was to ascertain the contribution of records management to audit opinions and accountability in financial management in Zimbabwean government entities. Method: A document analysis of Comptroller and Auditor General of Zimbabwe (CAGZ’s reports was used to identify the types of decisions and recommendations (audit opinions issued, in juxtaposition to the records management issues raised. Results and Conclusion: This study shows that there is a strong correlation between records management concerns and audit opinions raised by the CAGZ’s narrative audit reports. Inadequate records management within government entities was associated with adverse and qualified opinions and, in some cases, unqualified opinions that had emphases of matter. There was a causal loop in which lack of documentary evidence of financial activities was the source cause of poor accounting and poor audit reports. Errors resulting from incomplete or inaccurate records meant that government entities were not showing a true picture of their financial status and their financial statements could be materially misstated. As an important monitoring and control system, records management should be
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Dominant Personality Types in Public Accounting: Selection Bias or Indoctrinated?
Burton, Hughlene; Daugherty, Brian; Dickins, Denise; Schisler, Dan
2016-01-01
Prior studies concerning the personality type and preferences of accountants generally draw conclusions based upon the reports of either practicing accountants, or accounting students, at a single point in time. So while much is known about the personality type of accountants in general, left unexplored is the question of whether public…
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2013-12-24
... must certify ``that the information provided in the report of each bank's and association's accounts... reports of accounts and exposures or any other information received pursuant to Sec. 621.15(a)(1... examination and non-public information, including data from reports of System accounts and exposures received...
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2010-10-01
... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false General. 4.801 Section 4.801 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL ADMINISTRATIVE MATTERS Government Contract Files 4.801 General. (a) The head of each office performing contracting...
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46 CFR 232.2 - General instructions.
2010-10-01
... accepted accounting principles. All contractors shall conform their accounting policies to generally accepted accounting principles (promulgated by the Financial Accounting Standards Board of the American... reports in the prescribed formats and is consistent with generally accepted accounting principles. (c...
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78 FR 76728 - Charitable Donation Accounts
2013-12-19
... accepted accounting principles, must be limited to 5 percent of your net worth at all times for the... liquidation of the account, in accordance with generally accepted accounting principles; and (D) Indicate the... FCU and reasonable given its size and financial condition.\\6\\ \\5\\ 12 CFR 701.25(a) (2011). \\6\\ Id. 12...
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47 CFR 32.16 - Changes in accounting standards.
2010-10-01
... prescribed by the Financial Accounting Standards Board or successor authoritative accounting standard-setting groups, in a manner consistent with generally accepted accounting principles. The change in an accounting... 47 Telecommunication 2 2010-10-01 2010-10-01 false Changes in accounting standards. 32.16 Section...
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2013-08-09
... and other examination and non-public information,\\4\\ including data from reports of System accounts... Reporting Entity that the information provided in the report of accounts and exposures is a true and... to the FCA that the information provided in the report of all banks' and associations' accounts and...
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2010-01-01
... OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION PROCEEDINGS) ORGANIZATION STAFF ASSIGNMENTS AND REVIEW OF ACTION UNDER ASSIGNMENTS Assignment of Functions to Staff Members § 385.21 Authority...
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37 CFR 201.30 - Verification of Statements of Account.
2010-07-01
...), and primary auditor have the same meaning as the definition in § 201.28 of this part. (2) Filer is a... Copyright Office Quarterly and Annual Statements of Account and a primary auditor's report on the Annual... this part. (4) Verifying auditor is the person retained by interested copyright parties to perform a...
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National Research Council Canada - National Science Library
Murphy-Sweet, Philip
2002-01-01
... involving Performance Specifications. Performance Specifications generally leave the contractor open to decide the best means to accomplish the work of a contract and deliver the product called for in the contract...
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The Office of Safeguards and Security Nonproliferation Support Program
International Nuclear Information System (INIS)
Desmond, W.J.
1996-01-01
The Nonproliferation Support Program was established in the Department of Energy, Office of Safeguards and Security on october 1, 1995. its mission includes providing assistance to Departmental efforts for improved international material protection, control and accounting programs by coordinating and leveraging domestic safeguards and security policy, practice and experience into the international arena. A major objective of the program is to balance US national security requirements with global support of the nonproliferation objectives. This paper describes the organization of the Office of Safeguards and Security and the Nonproliferation Support Program role and responsibility, and presents some of the current areas of program emphasis and activity
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A Justified Initial Accounting Estimate as an Integral Part of the Enterprise Accounting Policy
Directory of Open Access Journals (Sweden)
Marenych Tetyana H
2016-05-01
Full Text Available The aim of the article is justification of the need to specify in the order on accounting policies not only the elements of the accounting policy itself but also the initial accounting estimates, which will increase the reliability of financial reporting and the development of proposals on improvement of the given administrative documents of the enterprise. It is noted that in recent years the importance of a high-quality accounting policy has increased significantly not only for users of financial reports but also for achieving the purposes of determining the object of levying the profits tax. There revealed significant differences at reflecting in accounting the consequences of changes in the accounting policy and accounting estimate. There has been generalized the information in the order on the enterprise accounting policy with respect to accounting estimates. It is proposed to provide a separate section in the order, where there should be presented information about the list of accounting estimates taken, about how the company will make changes in the accounting policy, accounting estimate as well as correct errors
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Financial statements and other accounting issues
International Nuclear Information System (INIS)
Graham, G.M.
1998-01-01
The main components of the proposed new National Instrument 52-104 and Companion Policy 52-104CP resulting from the efforts of the Canadian Securities Administrators to reformulate accounting related securities policies are discussed. National Instrument 52-104 replaces several national policies which dealt with the requirement to follow generally accepted accounting principles and generally accepted auditing standards. Implications of the new rules for the oil and natural gas industry are reviewed
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Information Technology Innovations in Office Management - A Case Study
Reshma; Sridhar Acharya P.; Aithal P. S.
2015-01-01
Paperless automated management system is the current trend in the market. The office which deals with the administration of the college has several responsibilities like student admission, document collection, and verification, fee collections in various streams like admission, examination, attendance report, internal assessment report, general notices etc. Recently we have developed software called Information Management System (IMS) for the office management which automates all the service...
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Slovak Office of Standards, Metrology and Testing. Annual Report 2001
International Nuclear Information System (INIS)
2002-01-01
A brief account of activities carried out by the Slovak Office of Standards, Metrology and Testing of the Slovak Republic in 2001 is presented. These activities are reported under the headings: (1) Introduction by the President of the Slovak Office of Standards, Metrology and Testing; (2) The Vice-president's Unit Standardization and Quality; (3) The President's Office; (4) Chief Inspector Department; (5) Legislative-juridical Department; (6) Department of Economy; (7) Department of International Co-operation; (8) Department of European Integration; (9) Department of Metrology; (10) Department of Testing; (11) Department of the Cyclotron Centre SR; (12) Slovak Institute of Metrology; (13) Slovak Standards Institution; (14) Slovak Metrology Inspectorate; (15) Slovak Legal Metrology; (16) Measuring Techniques - Technocentre - MTT; Abbreviations; (17) Technical Testing Institute Piestany; (18) Testing Institute of Transport and Earthmoving Machinery - SUDST
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HEALTH DEPARTMENT REPORTS AND NOTES: TO STATE AND MUNICIPAL HEALTH OFFICERS.
1913-11-01
This new division of the Journal is specially designed to be of use to active Health Officers of the countries represented in the American Public Health Association. It will be unable to serve its true function unless the Health Officers are willing to coöperate by sending to the Journal copies of their reports, bulletins, new ordinances and personal information which will be of general interest. Furthermore it would be distinctly desirable if communications on subjects of general interest are submitted for publication in this division of the Journal. The management will further welcome any suggestions from Health Officers for the improvement of this division. All communications should be addressed to Selskar M. Gunn, Managing Editor, American Journal of Public Health, 755 Boylston St., Boston, Mass.
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DURER, Salih; AKBAŞ, Halil Emre; ZEYTİNOĞLU, Emin
2016-01-01
This study aims to examine the perceptions of accountingacademicians about incorporating International Financial ReportingStandards (IFRS) into the accounting education. Results of thestudy indicate that uncertainty in the implementation of IFRS isseen as the most challenging aspect of incorporating IFRS into theaccounting education and the most appropriate path that shouldbe followed in accounting education is to give equal weight to AccountingSystem Implementation General Communiqués, tax l...
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48 CFR 2402.101 - Definitions.
2010-10-01
... GENERAL DEFINITIONS OF WORDS AND TERMS Definitions 2402.101 Definitions. Accounting Office means the Office of Accounting Operations within the Office of the Chief Financial Officer and includes that Office... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Definitions. 2402.101...
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42 CFR 1000.10 - General definitions.
2010-10-01
... 42 Public Health 5 2010-10-01 2010-10-01 false General definitions. 1000.10 Section 1000.10 Public Health OFFICE OF INSPECTOR GENERAL-HEALTH CARE, DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL PROVISIONS INTRODUCTION; GENERAL DEFINITIONS Definitions § 1000.10 General definitions. In this chapter...
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DEFF Research Database (Denmark)
Due-Christensen, Mette; Kaldan, Gudrun; Almdal, Thomas P
2015-01-01
OBJECTIVE: To map the usage of out-of-office hours acute telephone counselling (ATC) provided by diabetes specialist nurses (n=18) for diabetes patients to explore potentials for improvement. METHODS: A mixed methods study involved mapping of ATC-usage during 6 months and a retrospective audit...... attending the clinic (pcommunity (n=619) and general nurses and nursing assistants based in care homes (n=1018). The majority (75......%) of patients called less than five times. However, 8% called 16 times or more accounting for 52% of all calls. A retrospective audit identified them as physically and/or psychologically fragile patients. CONCLUSION: Hyperglycaemia was the most frequent reason for calling, and insulin dose adjustment the most...
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Directory of Open Access Journals (Sweden)
SILVA, Dirceu da
2007-01-01
Full Text Available RESUMOEste artigo apresenta uma parte dos resultados de uma pesquisa realizada entre o último trimestre de 2004 e 1º. trimestre de 2005, para identificar como 259 escritórios de Contabilidade no Estado de São Paulo usam os instrumentos de Marketing. O trabalho combinou pesquisa empírica para identificar aspectos relevantes da realidade dos escritórios, revisão bibliográfica, e pesquisa de campo, na sua primeira etapa por meio de uma entrevista de profundidade com os sócios de cinco escritórios, e seguida do uso de um questionário com 49 assertivas, respondido pelos sócios de 259 escritórios. A revisão da literatura revelou experiências internacionais no uso do Marketing que podem contribuir para os escritórios melhorarem sua imagem perante os clientes, e para o desenvolvimento de seus negócios Os dados obtidos com os questionários foram tratados pela Estatística Descritiva e analisados com o uso da mediana, pois os dados não se mostraram aderentes à curva normal. Os resultados obtidos revelaram que o uso dos instrumentos de Marketing é intuitivo e embrionário no setor. A pesquisa fornece informações que poderão ajudar os empresários contábeis a adotar as ferramentas de Marketing como uma alternativa de valorizar seus serviços junto ao mercado, e mais um elemento de apoio ao seu negócio.ABSTRACTThis article presents a portion of the result of a research carried through between the last quarter of 2004 and the first quarter of 2005, to identify as 259 accounting services offices in the State of Sao Paulo use or not the Marketing tools. The study executed combined empirical research to identify excellent aspects about the reality of the offices, bibliographical revision, and field research, in its first stage by means of a depth interview with the partners of five offices, and later with the use of a questionnaire with 49 assertive, answered by the partners of the 259 accounting offices. The revision of literature
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39 CFR 2.1 - Office of the Board of Governors.
2010-07-01
... 39 Postal Service 1 2010-07-01 2010-07-01 false Office of the Board of Governors. 2.1 Section 2.1 Postal Service UNITED STATES POSTAL SERVICE THE BOARD OF GOVERNORS OF THE U.S. POSTAL SERVICE GENERAL AND TECHNICAL PROVISIONS (ARTICLE II) § 2.1 Office of the Board of Governors. There shall be located in...
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INTRODUCING IFRS IN INTRODUCTORY FINANCIAL ACCOUNTING COURSES
Katherine Kinkela; Peter Harris; John Malindredos
2010-01-01
With the possibility that International Financial Reporting Standards (IFRS)may replace or may change substantially the US Generally Accepted Accounting Principles (GAAP) standards currently in place within the next decade, there is a question for accounting educators about how much of the current accounting curriculum should be devoted to IFRS. This is especially critical in the first levels of accounting, where the fundamentals of accounting are learned. While the major accounting firms are...
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HOMELAND SECURITY: Responsibility And Accountability For Achieving National Goals
National Research Council Canada - National Science Library
2002-01-01
... an effective approach and appropriate accountability to Congress and the American people; (2) the Executive Branch s initial efforts to develop a national strategy for homeland security; (3) the impact of an invigorated homeland security program on budgets and resources; and (4) our efforts to obtain information from the Office of Homeland Security (OHS).
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A Proposed RTN Officer Performance Evaluation System
1989-12-01
Taa& No. WokI Unlit Acca ~def 11¶. TITLE (biclde Securiy ClassifiCation) A PROPOSED ROYAL THAI NAVY OFIICER PERFORM NCE EVALUATION SYSTEM 12. PERSONAL...all aspects of performance into account , the commanding officer uses his opinion to decide who is "the best." There are no standard guidelines for...ftequently used in orgunsadozn as a bais for adminiardstive decisions such as employee promotion., tuufer, and allocation of financial reward; employee
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37 CFR 261.4 - Terms for making payment of royalty fees and statements of account.
2010-07-01
... royalty fees and statements of account. 261.4 Section 261.4 Patents, Trademarks, and Copyrights COPYRIGHT OFFICE, LIBRARY OF CONGRESS COPYRIGHT ARBITRATION ROYALTY PANEL RULES AND PROCEDURES RATES AND TERMS FOR... payment of royalty fees and statements of account. (a) A Licensee shall make the royalty payments due...
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37 CFR 262.4 - Terms for making payment of royalty fees and statements of account.
2010-07-01
... royalty fees and statements of account. 262.4 Section 262.4 Patents, Trademarks, and Copyrights COPYRIGHT OFFICE, LIBRARY OF CONGRESS COPYRIGHT ARBITRATION ROYALTY PANEL RULES AND PROCEDURES RATES AND TERMS FOR... REPRODUCTIONS § 262.4 Terms for making payment of royalty fees and statements of account. (a) Payment to...
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2010-01-01
... Social Security Act (42 U.S.C. 301 et seq.); the tariff laws of the United States; or to any case where... submitting a subsequent claim to the General Accounting Office in accordance with procedures established by the General Accounting Office. ...
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2010-10-01
... of antitrust laws, or to any debt involving fraud, presentation of a false claim, or... violation or fraud, a false claim, misrepresentation, or other criminal activity or misconduct, the Secretary shall refer the debt to the Office of the Inspector General for review. (3) Upon the determination...
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48 CFR 45.106 - Transferring accountability.
2010-10-01
... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Transferring accountability. 45.106 Section 45.106 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION CONTRACT MANAGEMENT GOVERNMENT PROPERTY General 45.106 Transferring accountability. Government property...
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2011-07-31
officers select their own BOLC-B dates completely divorced of their unit assignment and that unit’s ARFORGEN cycle. We reschedule all FY10 cohort LTs...for BOLC-B based upon unit priority based upon number of days until LAD. Rescheduling all FY10 cohort LTs for BOLC-B based upon unit priority...with specialty branches (doctors, lawyers, nurses , chaplains, etc) which have minimal representation in BCT-level units. DCs are not generally
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Association between psychosomatic symptoms and work stress among Taiwan police officers.
Chueh, Ke-Hsin; Yen, Cheng-Fang; Lu, Luo; Yang, Mei-Sang
2011-04-01
The aim of the study was to explore the association between the severity of psychosomatic symptoms and perceived work stress among male police officers in southern Taiwan. By stratified random sampling, a total of 698 male police officers were recruited into this study (the response rate was 73.4%; 512 of 698). A structured self-administered questionnaire on demographic and working characteristics, the severity of psychosomatic symptoms, perceived work stress, and social support was used to collect data anonymously. The results of multiple regression analysis revealed that (1) the police officers who perceived high-work stress reported more severe psychosomatic symptoms than those who perceived low-work stress; and (2) perceived social support had a moderating effect on the association between severity of psychosomatic symptoms and perceived work stress. Perceived work stress is an indicator of psychosomatic symptoms in police officers. Strategies for reducing psychosomatic symptoms of police officers include police administrators taking into account the level of work stress as well as more attention being paid to the resources of social support. Copyright © 2011 Elsevier Taiwan LLC. All rights reserved.
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46 CFR 403.100 - Applicability of system of accounts and reports.
2010-10-01
... accordance with the guidelines of the Generally Accepted Accounting Principles (GAAP) issued by the Financial Accounting Standards Board. These guidelines are available by writing to the Director, Great Lakes Pilotage... PILOTAGE UNIFORM ACCOUNTING SYSTEM General § 403.100 Applicability of system of accounts and reports. Each...
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2010-01-01
... in international human rights law, nonadversarial interview techniques, and other relevant national... officers information concerning the persecution of persons in other countries on account of race, religion... center with information on human rights conditions. [64 FR 8487, Feb. 19, 1999, as amended at 74 FR 55741...
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2010-04-01
....161 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE... organized to enable appropriate TTB officers to trace each operation or transaction, monitor compliance with... invoices and cost accounting records, are acceptable if they show the required information or are annotated...
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42 CFR 93.401 - Interaction with other offices and interim actions.
2010-10-01
... 42 Public Health 1 2010-10-01 2010-10-01 false Interaction with other offices and interim actions. 93.401 Section 93.401 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES... Human Services General Information § 93.401 Interaction with other offices and interim actions. (a) ORI...
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Directory of Open Access Journals (Sweden)
Semanur Adalı
2017-09-01
Full Text Available In this study, the ethical dimensions of accounting professionals related to accounting errors and frauds were examined. Firstly, general and technical information about accounting were provided. Then, some terminology on error, fraud and ethics in accounting were discussed. Study also included recent statistics about accounting errors and fraud as well as presenting a literature review. As the methodology of research, a questionnaire was distributed to 36 accounting professionals residing in Edirne city of Turkey. The collected data were then entered to the SPSS package program for analysis. The study revealed very important results. Accounting professionals think that, accounting chambers do not organize enough seminars/conferences on errors and fraud. They also believe that supervision and disciplinary boards of professional accounting chambers fulfill their responsibilities partially. Attitude of professional accounting chambers in terms of errors, fraud and ethics is considered neither strict nor lenient. But, most accounting professionals are aware of colleagues who had disciplinary penalties. Most important and effective tool to prevent errors and fraud is indicated as external audit, but internal audit and internal control are valued as well. According to accounting professionals, most errors occur due to incorrect data received from clients and as a result of recording. Fraud is generally made in order to get credit from banks and for providing benefits to the organization by not showing the real situation of the firm. Finally, accounting professionals state that being honest, trustworthy and impartial is the basis of accounting profession and accountants must adhere to ethical rules.
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2012-07-16
... DEPARTMENT OF LABOR Employment and Training Administration [TA-W-81,448] General Dynamics Itronix Corporation, a Subsidiary of General Dynamics Corporation, Including Remote Workers Reporting to Sunrise, FL..., 2012, a State Workforce Office requested administrative reconsideration of the negative determination...
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Predictors of the Effectiveness of Management Accounting Function in Nigerian Firms
Directory of Open Access Journals (Sweden)
Oyewo Babajide
2017-12-01
Full Text Available This study evaluated the influence of six contingent variables – firm size, age, sector, existence of management accounting department, affiliation to foreign entity and public-quotation status – on the effectiveness of management accounting function in Nigerian firms. Stratified random sampling technique was deployed to obtain the views of 131 Finance Officers with oversight role across major sectors of the Nigerian economy. Statistical tools used in analysis were descriptive statistics, factor-analysis, Kruskal Wallis Test and binary logistic regression. Whilst detecting that contextual variables such as size, age, sector, existence of management accounting department and public-quotation status significantly affect the effectiveness of the management accounting function, affiliation to foreign entity was found not to exert significant influence. The strongest predictor of the likelihood of operating a very effective management accounting function was the existence of management accounting department. Organisations are encouraged to have separate management accounting department because of additional benefits imbued by specialist management accounting skills.
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Approach of the State Office for Nuclear Safety to the regulatory incumbency
International Nuclear Information System (INIS)
Boehm, K.; Urbancik, L.
1997-01-01
The State Office for Nuclear Safety is the Czech regulatory authority responsible for supervision over the safety of nuclear facilities, over radioactive waste management and spent fuel management, over nuclear materials including accountancy and control, and over ionizing radiation protection. The State Office also coordinates the Radiation Monitoring Network of the Czech Republic and the international exchange of radiological data, and supervises more than 5000 workplaces where ionizing radiation sources are handled. In 1996 the State Office accomplished 47 inspections of nuclear materials, out of these 39 were performed in cooperation with inspectors of the IAEA. Other activities (emergency preparedness, legislative activities, international cooperation and public information) are also mentioned. (M.D.)
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12 CFR 363.3 - Independent public accountant.
2010-01-01
... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Independent public accountant. 363.3 Section... POLICY ANNUAL INDEPENDENT AUDITS AND REPORTING REQUIREMENTS § 363.3 Independent public accountant. (a... public accountant to audit and report on its annual financial statements in accordance with generally...
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78 FR 71498 - Copyright Office Fees: Cable and Satellite Statement of Account Fees
2013-11-29
... procedures used by other governmental entities, including the Federal Accounting Standards Advisory Board's... work procedures and forms and updated its internal information systems to facilitate its implementation..., including the detailed classifications of community groups, television stations, and channel lineups. The...
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Measuring the Emotions Elicited by Office Chairs
Reijneveld, K.; Looze, M.P. de; Krause, F.; Desmet, P.
2003-01-01
Office chair designers have traditionally focused their design efforts on optimizing the so-called 'ergonomic fit.' Although the effort to design chairs that support physical comfort is commendable, the focus on ergonomics neglects the possible impact of emotional responses on the general experience