WorldWideScience

Sample records for general accounting office

  1. GAO: Government Accountability Office and General Accounting Office

    Science.gov (United States)

    2007-06-22

    years, these have included the power to bring suit to require the release of impounded funds (2 U.S.C. 687); a duty to impose civil penalties under the...offices; imposed a 5-year hiring freeze; eliminated performance rewards; curtailed technology investments; and reduced travel, training, supplies, and...Washington: GPO, 1979), p. 2. 18 Ibid. 19 An article on changes at GAO at the time is by Susannah Zak Figura , “The Human Touch,” Government

  2. 22 CFR 23.5 - Claims for settlement by Department of State or General Accounting Office.

    Science.gov (United States)

    2010-04-01

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

  3. General Accounting Office. Reports and Testimony: May 1992

    Science.gov (United States)

    1992-01-01

    GAO’S review was limited to two districts-the Central and Southern Districts of California-Justice’s Inspector General found similar problems...including inadequate separation of duties and improperly processed invoices, in a representative sample of districts. GAO believes that the Central and...1992 In investigating the Atlanta operations of the Banca Nazionale Del Lavoro and Iraq’s participation in export credit programs, GAO experienced

  4. Federally Sponsored Research at Educational Institutions: A Need for Improved Accountability. Report by the U.S. General Accounting Office.

    Science.gov (United States)

    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…

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

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-12-01

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

  6. 14 CFR Section 2 - General Accounting Policies

    Science.gov (United States)

    2010-01-01

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

  7. 49 CFR 1242.83 - Officers-general superintendence; accounting, auditing and finance; management services and data...

    Science.gov (United States)

    2010-10-01

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

  8. 76 FR 12549 - Public Availability of Government Accountability Office Records

    Science.gov (United States)

    2011-03-08

    ... / Tuesday, March 8, 2011 / Rules and Regulations#0;#0; ] GOVERNMENT ACCOUNTABILITY OFFICE 4 CFR Part 81 Public Availability of Government Accountability Office Records AGENCY: Government Accountability Office... clarify procedures to obtain Government Accountability Office (GAO) documents. Published GAO...

  9. 75 FR 71567 - Public Availability of Government Accountability Office Records

    Science.gov (United States)

    2010-11-24

    ...; ] GOVERNMENT ACCOUNTABILITY OFFICE 4 CFR Part 81 Public Availability of Government Accountability Office Records AGENCY: Government Accountability Office. ACTION: Proposed rule. SUMMARY: These proposed revisions would clarify procedures to obtain Government Accountability Office (GAO) documents. Published...

  10. General Purpose (office) Network reorganisation

    CERN Multimedia

    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.

  11. 20 CFR 401.175 - Government Accountability Office.

    Science.gov (United States)

    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...

  12. 12 CFR 561.53 - United States Treasury General Account.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false United States Treasury General Account. 561.53 Section 561.53 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY DEFINITIONS FOR REGULATIONS AFFECTING ALL SAVINGS ASSOCIATIONS § 561.53 United States Treasury General Account. The...

  13. Role of Management Accounting in Accounting in General

    OpenAIRE

    Oleksandr Panadiy

    2015-01-01

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

  14. Office of the Inspector General. Annual report

    Energy Technology Data Exchange (ETDEWEB)

    Wright, J.K.

    1981-03-01

    A summary of the progress and problems encountered by the Office of the Inspector General during 1980 is presented. Information on such administrative matters as the IG office organization, staffing, affirmative action, and training is reported. Planning and policy matters and expectations for the future are discussed. Important work done by the audit, inspection, and investigative staffs is summarized. Summaries of significant findings, recommendations, and actions taken in response are included. (MCW)

  15. 49 CFR 1200.2 - Adoption of generally accepted accounting principles issued by the Financial Accounting Standards...

    Science.gov (United States)

    2010-10-01

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

  16. Annual report, Office of the Inspector General

    Energy Technology Data Exchange (ETDEWEB)

    Mansfield, J.K.

    1979-03-01

    The law which created the Department of Energy (DOE) also established within the Department an Office of Inspector General (IG). This office has statutory responsibilities relating to the promotion of efficiency and economy and the prevention or detection of fraud and abuse in the programs and operations of the Department. The first sections of this report take note of the relatively short time that the current senior IG officials have been on the job, and describe the office organizational structure that the new management team created in the last half of 1978. The next section discusses in some detail the most critical problem, the lack of sufficient staff to discharge the full range of statutory responsibilities. Subsequent sections deal with the activities of audits, investigations, and inspections units during 1978. Examples of significant problems encountered and corrective actions taken are given. The question of what is needed for IG to play a true leadership role in the Department's overall audit effort is also addressed. Then Departmental compliance with IG recommendations and the DOE program areas of unusually high vulnerability are discussed. Next, staff training efforts and a legal challenge to the subpoena power of the IG office are described. Finally, advance planning and some important IG goals for the coming year are addressed. (RWR)

  17. 4 CFR 11.1 - Right to representation before the Government Accountability Office.

    Science.gov (United States)

    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...

  18. 77 FR 12837 - Notice of Release of the Exposure Draft, Accounting for Impairment of General Property, Plant...

    Science.gov (United States)

    2012-03-02

    ... From the Federal Register Online via the Government Publishing Office 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 Standards Advisory Board....

  19. Experienced and novice officers' generalized communication suspicion and veracity judgments.

    Science.gov (United States)

    Masip, Jaume; Alonso, Hernán; Herrero, Carmen; Garrido, Eugenio

    2016-04-01

    Deception detection research has shown that police officers are less truth-biased and make their veracity judgments with greater confidence than do nonofficers. Here we examined nonofficers, novice officers, and experienced officers' response bias, confidence, and generalized communicative suspicion. In Experiment 1, novice officers aligned with nonofficers in terms of both generalized communicative suspicion scores and confidence, with both these groups scoring lower than experienced officers. Generalized communicative suspicion scores and veracity judgments were not significantly related for either sample. However, novice officers aligned with experienced officers in terms of judgments: both police groups were lie-biased, whereas nonofficers were truth-biased. These findings suggest that unlike experienced officers, who have embraced the police culture to a greater degree, novice officers are not dispositionally suspicious (generalized communicative suspicion); however, they are able to mirror the prototypical police behavior (deception judgments) in police-related contexts. Experiment 2 supported these notions.

  20. 76 FR 53377 - Cost Accounting Standards; Allocation of Home Office Expenses to Segments

    Science.gov (United States)

    2011-08-26

    ... BUDGET Office of Federal Procurement Policy 48 CFR Part 9904 Cost Accounting Standards; Allocation of... Procurement Policy (OFPP), Cost Accounting Standards Board (Board). ACTION: Notice of Discontinuation of Rulemaking. SUMMARY: The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards (CAS)...

  1. Effects of energy saving investment in the greenhouse sector in the Netherlands. An analysis of the evaluation of the Dutch General Accounting Office; Effecten van energiebesparende investeringen in de glastuinbouw. Een analyse van de evaluatie door de Algemene Rekenkamer

    Energy Technology Data Exchange (ETDEWEB)

    Ten Cate, A.; Mulder, M.; Stolwijk, H.

    2003-10-01

    The key question in the evaluation of the title analysis is whether the main conclusion is justified given the methods and data used. The AR (Dutch Accounting Office) has concluded that most investments in energy saving by horticultural firms are ineffective, in the sense that they do not have a significant effect on energy efficiency. In addition, the AR recommends aiming government policies at the behaviour of growers in order to improve the effectiveness of energy saving techniques. We substantiate that the conclusion of the AR is contrary to many indications from several other sources. The past development of the Dutch horticulture under glass shows a sector operating on a highly competitive market. If firms would have invested significant amounts of money without realising any economic effect, they would probably not have survived. Instead, they have shown a remarkable strong economic growth in the past decades. Moreover, such an irrational behaviour conflicts with basic notions of economic theory. Finally, the literature on this topic comprises a large number of studies showing effects of investments in energy saving techniques on energy efficiency at a level of the individual firm. We conclude that the somewhat striking conclusion of the AR is the result of a number of inadequacies in the method of research: the level of aggregation of the data is too high; errors have been made in calculating the primary energy use of electricity and heat; no attention has been paid to the simultaneous relations between energy efficiency and investments; the estimation procedure does not pay sufficient attention to differences among firms. Finally, the AR has interpreted statistical results not correctly. Estimation results which are 'statistically insignificant' have been viewed by the AR as indications for the absence of any effect. However, 'insignificant' estimation results imply that no explicit statement can be made about the value of the effect

  2. 14 CFR Sec. 2-1 - Generally accepted accounting principles.

    Science.gov (United States)

    2010-01-01

    ... (AVIATION PROCEEDINGS) ECONOMIC REGULATIONS UNIFORM SYSTEM OF ACCOUNTS AND REPORTS FOR LARGE CERTIFICATED... Standards Board, newly issued GAAP pronouncements until and unless the Director, Office of Airline... principles may be addressed to Director, Office of Airline Information, K-25, U.S. Department of...

  3. Office of General Counsel Total Quality Management Plan

    Science.gov (United States)

    1989-07-01

    Total Quality Management Plan 6. AUTHOR(S) 7...of General Counsel. - r DTIC 65 LE- E CTEn’" SEP291 989 14. SUBJECT TERMS 15. NUMBER OF PAGES TQM ( Total Quality Management ), Office of General...89) Pra-ifcr~bed ANSI Sid 139-1S ""-"’- ", ~ mmmmmu10n S S OFFICE OF GENERAL COUNSEL TOTAL QUALITY MANAGEMENT PLAN Acc’, ’ 7or. .?:" t ’_7 Codes K

  4. 75 FR 81276 - Office of Inspector General; Delegation of Authorities

    Science.gov (United States)

    2010-12-27

    ... delegates two authorities of the Inspector General, Office of Inspector General for the Federal Housing... enforcement activity. This notice delegates this authority to request records protected by the Privacy Act for... Inspector General delegates the following authorities: Section A. Authority Delegated: The Inspector General...

  5. Bureau of Land Management, General Land Office Records System

    Data.gov (United States)

    Bureau of Land Management, Department of the Interior — The General Land Office Records System (GLO) encompasses the automation and retrieval of eastern and western land title information images which includes patent...

  6. A general account of argumentation with preferences

    NARCIS (Netherlands)

    Modgil, Sanjay; Prakken, Henry

    2013-01-01

    This paper builds on the recent ASPIC(+) formalism, to develop a general framework for argumentation with preferences. We motivate a revised definition of conflict free sets of arguments, adapt ASPIC(+) to accommodate a broader range of instantiating logics, and show that under some assumptions, the

  7. 12 CFR 905.11 - Office of Inspector General.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 7 2010-01-01 2010-01-01 false Office of Inspector General. 905.11 Section 905.11 Banks and Banking FEDERAL HOUSING FINANCE BOARD FEDERAL HOUSING FINANCE BOARD ORGANIZATION AND... under the Inspector General Act include: (1) Conducting and supervising audits and...

  8. Report: EPA Managers Did Not Hold Supervisors and Project Officers Accountable for Grants Management

    Science.gov (United States)

    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.

  9. 40 CFR 96.57 - Closing of general accounts.

    Science.gov (United States)

    2010-07-01

    ... (CONTINUED) NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS FOR STATE IMPLEMENTATION PLANS... representative of a general account may instruct the Administrator to close the account by submitting a statement... recordation under § 96.60 an allowance transfer of all NOX allowances in the account to one or more other...

  10. 40 CFR 96.157 - Closing of general accounts.

    Science.gov (United States)

    2010-07-01

    ... (CONTINUED) NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS FOR STATE IMPLEMENTATION PLANS... account representative of a general account may submit to the Administrator a request to close the account, which shall include a correctly submitted allowance transfer under §§ 96.160 and 96.161 for any CAIR...

  11. 40 CFR 96.257 - Closing of general accounts.

    Science.gov (United States)

    2010-07-01

    ... (CONTINUED) NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS FOR STATE IMPLEMENTATION PLANS... account representative of a general account may submit to the Administrator a request to close the account, which shall include a correctly submitted allowance transfer under §§ 96.260 and 96.261 for any CAIR...

  12. 40 CFR 96.357 - Closing of general accounts.

    Science.gov (United States)

    2010-07-01

    ... (CONTINUED) NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS FOR STATE IMPLEMENTATION PLANS... authorized account representative of a general account may submit to the Administrator a request to close the account, which shall include a correctly submitted allowance transfer under §§ 96.360 and 96.361 for...

  13. An Integrated Account of Generalization across Objects and Features

    Science.gov (United States)

    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…

  14. 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.

  15. 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.

  16. A General Approach to Welfare Measurement through National Income Accounting

    OpenAIRE

    Geir B. Asheim; Buchholz, Wolfgang

    2003-01-01

    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...

  17. Department of Defense, General/Flag Officer, Worldwide Roster

    Science.gov (United States)

    1998-06-01

    USN 9707 970627 3 GENERAL/FLAG OFFICER WORLDWIDE ROSTER DATE DATE OF DUTY TITLE NAME RANK SERVICE ASSIGNED RANK DEP DIR J-8 CARTWRIGHT JAMES E BG* USMC...SIGNAL BRIGADE - SPARTANBURG,SC COMMANDER (RC) SIMPSON DARWIN H BG ARNG 9603 970303 263RD AIR DEFENSE ARTILLERY BRIGADE - ANDERSON,SC COMMANDER (RC...N ................. 27 CARSKADON BRUCE M ................. 28 CARTWRIGHT JAMES E ................ 04 CASCIANO JOHN P ................... 27 CASE

  18. 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.

  19. The Prussian German General Staff System and Its Impact on the General and Admiral Staff Officers of the Federal Armed Forces of Today

    Science.gov (United States)

    1991-03-15

    6 The General Staff Officer and Tradition.. 8 III . GENERAL STAFF OFFICERS IN THE BUNDESWEHR . 10 Description ....... ................ 10 Ranks of...discussin wll include oniy exanIes of 1ai the activities of fore-r General Staff officers affect the BM ehr-GXen-- eral Staff officers and ".nd they see... III GENERAL STAFF OFFICERS IN THE BUNDESWEHR DESCRIPTON There are General Staff officers in the Bundeswehr, but there is no General Staff officer bra

  20. Generalized Stefan models accounting for a discontinuous temperature field

    Science.gov (United States)

    Danescu, A.

    We construct a class of generalized Stefan models able to account for a discontinuous temperature field across a nonmaterial interface. The resulting theory introduces a constitutive scalar interfacial field, denoted by /lineθ and called the equivalent temperature of the interface. A classical procedure, based on the interfacial dissipation inequality, relates the interfacial energy release to the interfacial mass flux and restricts the equivalent temperature of the interface. We show that previously proposed theories are obtained as particular cases when /lineθ = ⪉θ > or /lineθ = ⪉(1)/(θ )>-1 or, more generally, when /lineθ = ⪉θ r ⪉ 1/θ1-r-1 for 0<= r<= 1. We study in a particular constitutive framework the solidification of an under-cooled liquid and we are able to give a sufficient condition for the existence of travelling wave solutions.

  1. Behavior Assessment in Children Following Hospital-Based General Anesthesia versus Office-Based General Anesthesia

    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.

  2. Structure of non-reimbursed and reimbursed therapeutic procedures provided at a general dental care office

    Directory of Open Access Journals (Sweden)

    Zgardzinska Sylwia

    2014-09-01

    Full Text Available Dental care in Poland is based both on the public system (reimbursement by the National Health Fund and on the private funding (non-reimbursed. The aim of the paper was an analysis of the structure of non-reimbursed and reimbursed therapeutic procedures provided at a general dental care office. The study material was medical documentation of 669 patients treated for 3 months (the third quarter of 2013 at a general dental care office. The structure of therapeutic procedures, with the exception of orthodontic and prosthetic treatment, was analyzed, taking into account the patients’ gender, age, place of residence, the kind of procedure, and the payment type they made. The procedures reimbursed by the National Health Fund constituted 60.1% of all the procedures provided to patients at a dental office. Both among the procedures reimbursed by the National Health Fund and non-reimbursed procedures, the therapeutic procedures prevailed significantly over the prophylactic ones; in all age groups conservative treatment was predominant. An increase in the number of extractions in patients over 40 years of age, in comparison to younger patients, was found. The number of the dental procedures reimbursed by the National Health Fund, compared to the number of the non-reimbursed ones, increased with the patients’ age.

  3. 48 CFR 1552.203-71 - Display of EPA Office of Inspector General Hotline poster.

    Science.gov (United States)

    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...

  4. U.S. Department of Energy Office of Inspector General fiscal year 1999 annual performance plan

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-10-01

    This plan is published pursuant to requirements of the Government Performance and Results Act of 1993. The plan outlines the goals, objectives, and strategies that the Office of Inspector General intends to implement and execute in FY 1999. The plan also includes the details of this office`s efforts to continually improve customer service.

  5. 46 CFR 11.201 - Eligibility for officer endorsements and STCW endorsements, general.

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 1 2010-10-01 2010-10-01 false Eligibility for officer endorsements and STCW... Endorsements § 11.201 Eligibility for officer endorsements and STCW endorsements, general. (a) In addition to... original officer's endorsement, raises of grade, extensions of route, or STCW endorsements must be...

  6. Managing Adverse and Reportable Information Regarding General and Flag Officers

    Science.gov (United States)

    2012-01-01

    information is the process to nominate officers for assignment to every O-9 and O-10 position. Such nomina - tions may or may not entail a promotion, as...are unclear about the data checks required for processing nomina - tions. DoDI 1320.4 specifically mentions EEO but not EO when it states “The...being included in a future nomina - tion package or being requested by the SASC in the event of a nomina - tion. Otherwise, senior officers may be reticent

  7. 17 CFR 256.01-3 - General structure of accounting system.

    Science.gov (United States)

    2010-04-01

    ... accounting system. 256.01-3 Section 256.01-3 Commodity and Securities Exchanges SECURITIES AND EXCHANGE... accounting system. (a) The accounts provided herein are in two general categories: Balance sheet accounts and... account numbers in the Uniform System of Accounts for Public Utilities and Licensees (18 CFR Part 101)...

  8. 28 CFR 45.11 - Reporting to the Office of the Inspector General.

    Science.gov (United States)

    2010-07-01

    ... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Reporting to the Office of the Inspector General. 45.11 Section 45.11 Judicial Administration DEPARTMENT OF JUSTICE (CONTINUED) EMPLOYEE RESPONSIBILITIES § 45.11 Reporting to the Office of the Inspector General. Department of Justice employees have...

  9. 32 CFR 1904.4 - Notification to CIA Office of General Counsel.

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 6 2010-07-01 2010-07-01 false Notification to CIA Office of General Counsel... INTELLIGENCE AGENCY PROCEDURES GOVERNING ACCEPTANCE OF SERVICE OF PROCESS § 1904.4 Notification to CIA Office of General Counsel. A CIA employee who receives or has reason to expect service of process in...

  10. 78 FR 71498 - Copyright Office Fees: Cable and Satellite Statement of Account Fees

    Science.gov (United States)

    2013-11-29

    ... of these determinations, the Office conducted another cost study using an alternative activity-based... not intend for the Office to establish waivers for STELA-based fees. Notably, the Office does not... SA3 form for cable systems with 400,000 or fewer subscribers that would face a financial hardship if...

  11. 14 CFR Sec. 1-3 - General description of system of accounts and reports.

    Science.gov (United States)

    2010-01-01

    ... CERTIFICATED AIR CARRIERS General Accounting Provisions Sec. 1-3 General description of system of accounts and... reflect the varying needs and capacities of different air carriers without impairing basic accounting... and loss elements which are recorded during the current accounting year are subclassified as...

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

    Science.gov (United States)

    Stiverson, Clare L.

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

  13. 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.

  14. ANALISIS TERHADAP PERLUNYA PENYESUAIAN LAPORAN KEUANGAN HISTORIS (CONVENTIONAL ACCOUNTING MENJADI BERDASARKAN TINGKAT HARGA UMUM (GENERAL PRICE LEVEL ACCOUNTING

    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

  15. Using Microsoft Office Excel 2007 to conduct generalized matching analyses.

    Science.gov (United States)

    Reed, Derek D

    2009-01-01

    The generalized matching equation is a robust and empirically supported means of analyzing relations between reinforcement and behavior. Unfortunately, no simple task analysis is available to behavior analysts interested in using the matching equation to evaluate data in clinical or applied settings. This technical article presents a task analysis for the use of Microsoft Excel to analyze and plot the generalized matching equation. Using a data-based case example and a step-by-step guide for completing the analysis, these instructions are intended to promote the use of quantitative analyses by researchers with little to no experience in quantitative analyses or the matching law.

  16. 26 CFR 1.168(i)-1 - General asset accounts.

    Science.gov (United States)

    2010-04-01

    ... depreciation method; (C) Have the same applicable recovery period; (D) Have the same applicable convention; and... recovery period and/or a more accelerated depreciation method) for which the depreciation allowance for the... applicable depreciation method, recovery period, and convention for the assets in the account....

  17. Incorporating More Individual Accountability in Group Activities in General Chemistry

    Science.gov (United States)

    Cox, Charles T., Jr.

    2015-01-01

    A modified model of cooperative learning known as the GIG model (for group-individual-group) designed and implemented in a large enrollment freshman chemistry course. The goal of the model is to establish a cooperative environment while emphasizing greater individual accountability using both group and individual assignments. The assignments were…

  18. 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.

  19. 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.

  20. 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.

  1. 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.

  2. Marine Corps Installations National Capital RegionRegional Contracting Office Generally Implemented Recommendations

    Science.gov (United States)

    2016-07-29

    Corps Installations National Capital Region–Regional Contracting Office Generally Implemented Recommendations J U LY 2 9 , 2 0 1 6 Report No...Installations National Capital Region–Regional Contracting Office Generally Implemented Recommendations Objective We determined whether the Marine...Corps Regional Contracting Office–National Capital Region implemented the recommendations in Report No. DODIG-2015-095, “Small Business Contracting

  3. [The analysis of functioning of general practitioners offices in rural area].

    Science.gov (United States)

    2012-01-01

    The article deals with the analysis of functioning of general practitioners offices in rural municipal districts of Penzenskaya oblast. The particular forms of such practices (only adults, adults and children) are analyzed. The analysis of functional capacity of general practitioners offices depending on size of population assigned to the feldsher posts is presented. The measurement of work of general practitioner in pilot rural municipal district is carried out. The need in general practitioners offices and planned size of both adult and children population per one position of general practitioner is substantiated. The recommendations concerning the estimate of numbers of positions of general practitioners depending on size of population assigned to the feldsher posts are given.

  4. A generalized Dirichlet distribution accounting for singularities of the variables

    DEFF Research Database (Denmark)

    Lewy, Peter

    1996-01-01

    A multivariate generalized Dirichlet distribution has been formulated for the case where the stochastic variables are allowed to have singularities at 0 and 1. Small sample properties of the estimates of moments of the variables based on maximum likelihood estimates of the parameters have been co...

  5. 75 FR 36381 - Office of Energy Policy and Innovation; Request for Comments Regarding Rates, Accounting and...

    Science.gov (United States)

    2010-06-25

    ..., Accounting and Financial Reporting for New Electric Storage Technologies June 11, 2010. Dear Reader: Pursuant..., comments are requested in the above-referenced docket regarding rates, accounting and financial reporting... and each has set method(s) of rate recovery, accounting and financial reporting. However, the same...

  6. 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.

  7. 39 CFR 4.5 - Assistant Postmasters General, General Counsel, Judicial Officer, Chief Postal Inspector.

    Science.gov (United States)

    2010-07-01

    ... 39 Postal Service 1 2010-07-01 2010-07-01 false Assistant Postmasters General, General Counsel... BOARD OF GOVERNORS OF THE U.S. POSTAL SERVICE OFFICIALS (ARTICLE IV) § 4.5 Assistant Postmasters General.... 204 as Assistant Postmasters General, whether so denominated or not, as the Board authorizes by...

  8. Examining Officer and Citizen Accounts of Police Use-of-Force Incidents

    Science.gov (United States)

    Rojek, Jeff; Alpert, Geoffrey P.; Smith, Hayden P.

    2012-01-01

    This study contributes to the body of knowledge of police-citizen contacts by investigating perceptions and behaviors during encounters that result in physical resistance and force. The authors use the accounts literature as a way to understand police-citizen interactions. The data include interviews with citizens who resisted or were accused of…

  9. 76 FR 42463 - Consolidated Redelegation of Authority to the Office of General Counsel

    Science.gov (United States)

    2011-07-18

    ...-1999. (This is not a toll-free number.) Individuals with speech or hearing impairments may access this..., disability, or vacancy in office, the General Counsel for HUD is not available. 13. To serve as an Attesting... the American People, issued June 23, 2006 (71 FR 36973, June 28, 2006). 15. To make determinations of...

  10. 78 FR 42149 - Privacy Act; System of Records: State-53, Office of Inspector General Investigation Management...

    Science.gov (United States)

    2013-07-15

    ..., affidavits, banking and other financial records, medical records, and personnel and other employment-related... statutes, Executive Orders and the Code of Federal Regulations. These records may be disclosed as follows... Office of Inspector General Investigation Management System, State-53. POLICIES AND PRACTICES FOR STORING...

  11. 13 CFR 120.197 - Notifying SBA's Office of Inspector General of suspected fraud.

    Science.gov (United States)

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Notifying SBA's Office of Inspector General of suspected fraud. 120.197 Section 120.197 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION BUSINESS LOANS Policies Applying to All Business Loans Reporting § 120.197 Notifying SBA's...

  12. Reserve Component General and Flag Officers: A Review of Requirements and Authorized Strength

    Science.gov (United States)

    2016-01-01

    Reserve Component General and Flag Offi cers A Review of Requirements and Authorized Strength Lisa M. Harrington, Igor Mikolic-Torreira, Geoffrey...however, some RC G/FO requirements that the reserve components cannot fill because of these limits. In addition, we have identified a small number of...49 vi Reserve Component General and Flag Officers: A Review of Requirements CHAPTER FIVE Considering Development in Setting

  13. 26 CFR 1.168(i)-0 - Table of contents for the general asset account rules.

    Science.gov (United States)

    2010-04-01

    ... recovery period and/or depreciation method. (i) No effect on general asset account election. (ii) Asset is...) General rules. (ii) Special rules. (d) Determination of depreciation allowance. (1) In general. (2...) Source determined by allocation and apportionment of depreciation allowed. (ii) Formula for...

  14. 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.

  15. 12 CFR 621.3 - Application of generally accepted accounting principles.

    Science.gov (United States)

    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...

  16. 11 CFR 9003.3 - Allowable contributions; General election legal and accounting compliance fund.

    Science.gov (United States)

    2010-01-01

    ... computer system's software; (G) To make a loan to an account established pursuant to 11 CFR 9003.4 to... operation of the computer system's software. (4) All disbursements from this account shall be documented in... 11 Federal Elections 1 2010-01-01 2010-01-01 false Allowable contributions; General election...

  17. 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.

  18. 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

  19. Office of Inspector General audit report on Westinghouse Savannah River Company`s withdrawal of fees

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1999-04-01

    As the operator of the Department`s Savannah River Site, Westinghouse Savannah River Company (Westinghouse) receives three types of fees: (1) award fees commensurate with the overall performance rating, (2) Performance Based Incentive (PBI) fees for achieving measurable goals or defined tasks as specified in annual operating plans, and (3) Cost Reduction Incentive Program (CRIP) fees for making improvements in site operations that reduce total contract costs. The Department`s Contracting Officer notifies Westinghouse when fees are earned, and Westinghouse withdraws the authorized amounts from the Department`s letter-of-credit account. The audit objective was to determine whether Westinghouse withdrew the appropriate amount of fees from the letter-of-credit account in Fiscal Years (FY) 1997 an 1998.

  20. 14 CFR 1261.417 - Referral to Department of Justice (DJ) or General Accounting Office (GAO).

    Science.gov (United States)

    2010-01-01

    ... omission of one or more of the administrative collection actions enumerated in this subpart (see 4 CFR part... prospect of effecting enforced collection from the debtor, having due regard for the exemptions available... satisfy the claim in full; (ii) The forced sale value of the security available for application to...

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

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1999-02-01

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

  2. Mississippi Curriculum Framework for Business and Office and Related Technology Cluster. Office Systems Technology (CIP: 52.0401--Administrative Assistant/Secretarial). Accounting Technology (CIP: 52.0302). Medical Office Technology (CIP: 52.0404--Medical Admin. Asst./Secretarial). Microcomputer Technology (CIP: 52.0490). Court Reporting Technology (CIP: 52.0405). Paralegal Technology (CIP: Paralegal/Legal Assistant).

    Science.gov (United States)

    Mississippi Research and Curriculum Unit for Vocational and Technical Education, State College.

    This document, which is intended for use by community and junior colleges throughout Mississippi, contains curriculum frameworks for four programs in the postsecondary-level business and office cluster (office systems, accounting, medical office, and microcomputer technologies) and two programs in the legal cluster (court reporting and paralegal…

  3. [Insomnia in the general practitioner's office: from diagnosis to initial interventions].

    Science.gov (United States)

    Sommer, Isabelle; Brühl, Annette; Delsignore, Aba; Weidt, Steffi

    2014-05-21

    Insomnia is the most frequent type of sleeping disorder and - following pain - the second most common symptom reported in the general practitioner's office. The prevalence of insomnia increases with age. Untreated, insomnia is regarded as risk factor for other comorbid somatic and mental disorders. Therefore, it is important to make a thorough diagnostic and differential diagnostic assessment. Particularly interventions aiming at improving sleep hygiene and therapy using sleep restriction can help alleviate insomnia. Pharmacologically, herbal drugs and antidepressants with sleep inducing effects can be used, for short-term treatment also benzodiazepine/gaba-ergic agonists.

  4. Office of Inspector General semiannual report to Congress, April 1--September 30, 1998

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-10-01

    This Semiannual Report to Congress covers the period April 1 to September 30, 1998. The report summarizes significant Office of Inspector General (OIG) audit, inspection, and investigative accomplishments for the reporting period.These OIG efforts facilitated Department of Energy (DOE) efforts to improve the overall management of its programs. The OIG has developed a Strategic Plan which sets out its overall goals and objectives. The Office`s significant accomplishments are grouped by the strategic goals against which the OIG measures its performance. Highlights are presented on the following items: prime contractor fees policy strengthening; low-level and low-level mixed waste management program improvement; hazardous waste training agreement cost $6 million more than necessary; controls over architect-engineering costs improvement; funds expended contrary to Congressional direction and internal budget execution guidelines; company mischarges costs on several federal contracts; year 2000 computer issues; Qui Tam investigations; task force investigations; financial assistance grantees; DOE suspect/counterfeit items information trending and analysis; and management information systems.

  5. Office of Inspector General semiannual report to Congress, April 1--September 30, 1998

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-10-01

    This Semiannual Report to Congress covers the period April 1 to September 30, 1998. The report summarizes significant Office of Inspector General (OIG) audit, inspection, and investigative accomplishments for the reporting period.These OIG efforts facilitated Department of Energy (DOE) efforts to improve the overall management of its programs. The OIG has developed a Strategic Plan which sets out its overall goals and objectives. The Office`s significant accomplishments are grouped by the strategic goals against which the OIG measures its performance. Highlights are presented on the following items: prime contractor fees policy strengthening; low-level and low-level mixed waste management program improvement; hazardous waste training agreement cost $6 million more than necessary; controls over architect-engineering costs improvement; funds expended contrary to Congressional direction and internal budget execution guidelines; company mischarges costs on several federal contracts; year 2000 computer issues; Qui Tam investigations; task force investigations; financial assistance grantees; DOE suspect/counterfeit items information trending and analysis; and management information systems.

  6. A generalized maximum entropy stochastic frontier measuring productivity accounting for spatial dependency

    NARCIS (Netherlands)

    Tonini, A.; Pede, V.

    2011-01-01

    In this paper, a stochastic frontier model accounting for spatial dependency is developed using generalized maximum entropy estimation. An application is made for measuring total factor productivity in European agriculture. The empirical results show that agricultural productivity growth in Europe i

  7. 78 FR 77557 - Releasing Information; General Provisions; Accounting and Reporting Requirements; Reports of...

    Science.gov (United States)

    2013-12-24

    ..., 618, and 621 RIN 3052-AC76 Releasing Information; General Provisions; Accounting and Reporting.... We will publish a notice of effective date in the Federal Register. Compliance Date: All provisions... the Act's provisions.\\2\\ Our regulations, including this final rule, are intended to ensure the...

  8. General Duties Medical Officer Role 1 remote supervision in the era of Army Contingency Operations.

    Science.gov (United States)

    Martin-Bates, Alexander James; Jefferys, S E

    2016-08-01

    The return to contingency after Operation HERRICK (2002-2014 Afghanistan conflict) has seen an emerging trend for small-scale rapidly developing expeditionary operations. The associated small, remote medical footprint for such operations, often within a coalition construct, reliant on host nation support is in direct conflict with the General Medical Council (GMC) guidelines for junior doctor supervision in an 'approved practice setting'. If a General Duties Medical Officer (GDMO) is nominated to support future operations, the provision of assured patient care and supervision within GMC guidelines, while ensuring career progression and ongoing education, may prove a challenge. Recently published British Army Policy aims to provide a framework to meet these challenges. The authors' first-hand experience in implementing this policy is explored further. The deployment of a remotely supervised GDMO, in line with British Army Policy, is both suitable and safe. This should assure quality medical care delivery during the era of Army Contingency Operations.

  9. "A memorable consultation": writing reflective accounts articulates students' learning in general practice.

    Science.gov (United States)

    Svenberg, Kristian; Wahlqvist, Mats; Mattsson, Bengt

    2007-06-01

    To explore and analyse students' learning experiences of a memorable consultation during a final-year attachment in general practice. After a two-week primary care attachment in the undergraduate curriculum, students were invited to write a reflective account of a memorable consultation. A total of 52 reflective accounts were read and processed according to qualitative content analysis. Credibility of the analysis was validated by two co-authors reading the descriptions separately and trustworthiness was tested at local seminars. Three main themes emerged. In "The person beyond symptoms" the students recognize the individual properties of a consultation. "Facing complexity" mirrors awareness of changing tracks in problem-solving and strategies of handling unclear conditions. "In search of a professional role" reflects the interest in role modelling and the relation to the supervisor. Involving students in writing reflective accounts appears to stimulate them to articulate practice experiences of the consultation.

  10. The electronic patient record as a meaningful audit tool - Accountability and autonomy in general practitioner work

    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...... 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...... requests to document one's work. Instead, new forms of autonomy are produced in the sociotechnical network that is made up by health policy and local engagements with patients and technology....

  11. Generalized Poisson—Boltzmann Equation Taking into Account Ionic Interaction and Steric Effects

    Science.gov (United States)

    Liu, Xin-Min; Li, Hang; Li, Rui; Tian, Rui; Xu, Chen-Yang

    2012-09-01

    Generalized Poisson—Boltzmann equation which takes into account both ionic interaction in bulk solution and steric effects of adsorbed ions has been suggested. We found that, for inorganic cations adsorption on negatively charged surface, the steric effect is not significant for surface charge density 0.15 mol/l in bulk solution. We conclude that for most actual cases the original PB equation can give reliable result in describing inorganic cation adsorption.

  12. 21 October 2008 - LHC Inauguration - IHEP Beijing representative Prof. Chen, People's Republic of China, welcomed by CERN Director-General R. Aymar, CERN Chief Scientific Officer J. Engelen and CERN Financial Officer S. Lettow.

    CERN Multimedia

    CERN Photo Service

    2008-01-01

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

  13. 21 October 2008 - LHC Inauguration - Canadian Ambassador to Switzerland R. Collette welcomed by CERN Director-General R. Aymar, CERN Chief Scientific Officer J. Engelen and CERN Financial Officer S. Lettow.

    CERN Document Server

    CERN Photo Service

    2008-01-01

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

  14. Comparison of progressive addition lenses for general purpose and for computer vision: an office field study.

    Science.gov (United States)

    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.

  15. 78 FR 34406 - Asbestos in General Industry; Extension of the Office of Management and Budget's (OMB) Approval...

    Science.gov (United States)

    2013-06-07

    ... Occupational Safety and Health Administration Asbestos in General Industry; Extension of the Office of...) approval of the information collection requirements specified in the Standard on Asbestos in General... providing their workers with protection from exposure to hazardous asbestos. Asbestos exposure results...

  16. 75 FR 17164 - Asbestos in General Industry; Extension of the Office of Management and Budget's (OMB) Approval...

    Science.gov (United States)

    2010-04-05

    ... Occupational Safety and Health Administration Asbestos in General Industry; Extension of the Office of... requirements specified in its Standard on Asbestos in General Industry (29 CFR 1910.1001). DATES: Comments must... workers with protection from hazardous asbestos exposure. Asbestos exposure results in asbestosis,...

  17. Comparison of Federal and Private Sector Pay and Benefits. Report to the Chairman, Subcommittee on Civil Service, Post Office, and General Services Committee on Government Affairs, United States Senate.

    Science.gov (United States)

    General Accounting Office, Washington, DC.

    A study compared the compensation packages offered to private sector and Federal white-collar employees. The conclusions drawn in the study were based on data from previous and ongoing research conducted by the General Accounting Office (GAO). Analysis of these data revealed that whereas the Employment Cost Index has shown a cumulative increase of…

  18. 46 CFR Sec. 5 - Accounting.

    Science.gov (United States)

    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....

  19. Generalized Poisson-Boltzmann Equation Taking into Account Ionic Interaction and Steric Effects

    Institute of Scientific and Technical Information of China (English)

    刘新敏; 李航; 李睿; 田锐; 许晨阳

    2012-01-01

    Generalized Poisson l3oltzmann equation which takes into account both ionic interaction in bulk solution and steric effects of adsorbed ions has been suggested. We found that, for inorganic cations adsorption on negatively charged surface, the steric effect is not significant for surface charge density 〈 0.0032 C/dm2, while the ionic interaction is an important effect for electrolyte concentration 〉 0.15 tool/1 in bulk solution. We conclude that for most actual cases the original PB equation can give reliable result in describing inorganic cation adsorption.

  20. 29 CFR 2550.401c-1 - Definition of “plan assets”-insurance company general accounts.

    Science.gov (United States)

    2010-07-01

    ...) were not satisfied, the insurer cures the non-compliance through satisfaction of the requirements in... individual and group life, health, disability, and annuity contracts. Experience rated general account... fiduciaries which do not arise from the management of general account assets, as well as to...

  1. “A memorable consultation”: Writing reflective accounts articulates students’ learning in general practice

    Science.gov (United States)

    Svenberg, Kristian; Wahlqvist, Mats; Mattsson, Bengt

    2007-01-01

    Objectives To explore and analyse students’ learning experiences of a memorable consultation during a final-year attachment in general practice. Setting After a two-week primary care attachment in the undergraduate curriculum, students were invited to write a reflective account of a memorable consultation. Design A total of 52 reflective accounts were read and processed according to qualitative content analysis. Credibility of the analysis was validated by two co-authors reading the descriptions separately and trustworthiness was tested at local seminars. Results Three main themes emerged. In “The person beyond symptoms” the students recognize the individual properties of a consultation. “Facing complexity” mirrors awareness of changing tracks in problem-solving and strategies of handling unclear conditions. “In search of a professional role” reflects the interest in role modelling and the relation to the supervisor. Conclusion Involving students in writing reflective accounts appears to stimulate them to articulate practice experiences of the consultation. PMID:17497483

  2. History of Force Management Education at the Command and General Staff Officers Course

    Science.gov (United States)

    2009-01-01

    Officers ( RETO ) study did little to increase the amount of FM-related Core curriculum, although it did stress heavily the importance of officers...Staff School (CAS3), which began in 1981 and continued until 2004. RETO determined that all officers, regardless of branch, required staff skills and...that CAS3 would meet this need. According to RETO , all majors would be sent to this 297-hour 10 course (an additional 120 hours would be

  3. 32 CFR 1701.23 - Exemption of Office of Inspector General (OIG) systems of records.

    Science.gov (United States)

    2010-07-01

    ...)(1) and (k)(5) of the Act: (1) OIG Human Resources Records (ODNI/OIG-001). (2) OIG Experts Contact... reasons: (1) From subsection (c)(3) (accounting of disclosures) because an accounting of disclosures from... following reasons: (1) From subsection (c)(3) (accounting of disclosures) because an accounting...

  4. Health Care Programs: Fraud and Abuse; Revisions to the Office of Inspector General's Exclusion Authorities. Final rule.

    Science.gov (United States)

    2017-01-12

    This final rule amends the regulations relating to exclusion authorities under the authority of the Office of Inspector General (OIG) of the Department of Health and Human Services (HHS or the Department). The final rule incorporates statutory changes, early reinstatement provisions, and policy changes, and clarifies existing regulatory provisions.

  5. General Counsel`s Office FY 1996 Site Support Program Plan: WBS 6.10.5. Revision 1

    Energy Technology Data Exchange (ETDEWEB)

    Moreno, S.R.

    1995-09-01

    This is the General Counsel`s Office site support program plan for the US DOE Hanford site. The topics addressed in the program plan include a mission statement, description of activities, program objectives, planning assumptions, program constraints, work breakdown structure, milestone list, milestone description sheets, and activity detail.

  6. 77 FR 68140 - Privacy Act of 1974; New System of Records, Office of General Counsel E-Discovery Management...

    Science.gov (United States)

    2012-11-15

    ... new system of records for the Office of General Counsel (OGC) E- Discovery Management System (EDMS). EDMS was first announced and described in a July 17, 2012, Federal Register notice, in which HUD solicited comment. Based on comment received, this notice makes certain revisions to the description of...

  7. Accounting for medical variation: the case of prescribing activity in a New Zealand general practice sample.

    Science.gov (United States)

    Davis, P B; Yee, R L; Millar, J

    1994-08-01

    Medical practice variation is extensive and well documented, particularly for surgical interventions, and raises important questions for health policy. To date, however, little work has been carried out on interpractitioner variation in prescribing activity in the primary care setting. An analytical model of medical variation is derived from the literature and relevant indicators are identified from a study of New Zealand general practice. The data are based on nearly 9,500 completed patient encounter records drawn from over a hundred practitioners in the Waikato region of the North Island, New Zealand. The data set represents a 1% sample of all weekday general practice office encounters in the Hamilton Health District recorded over a 12-month period. Overall levels of prescribing, and the distribution of drug mentions across diagnostic groupings, are broadly comparable to results drawn from international benchmark data. A multivariate analysis is carried out on seven measures of activity in the areas of prescribing volume, script detail, and therapeutic choice. The analysis indicates that patient, practitioner and practice attributes exert little systematic influence on the prescribing task. The principal influences are diagnosis, followed by practitioner identity. The pattern of findings suggests also that the prescribing task cannot be viewed as an undifferentiated activity. It is more usefully considered as a process of decision-making in which 'core' judgements--such as the decision to prescribe and the choice of drug--are highly predictable and strongly influenced by diagnosis, while 'peripheral' features of the task--such as choosing a combination drug or prescribing generically--are less determinate and more subject to the exercise of clinical discretion.(ABSTRACT TRUNCATED AT 250 WORDS)

  8. Legacies of stream channel modification revealed using General Land Office surveys, with implications for water temperature and aquatic life

    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.

  9. 47 CFR 36.311 - Network Support/General Support Expenses-Accounts 6110 and 6120 (Class B Telephone Companies...

    Science.gov (United States)

    2010-10-01

    ..., 6122, 6123, and 6124 (Class A Telephone Companies). (a) Network Support Expenses are expenses... 47 Telecommunication 2 2010-10-01 2010-10-01 false Network Support/General Support Expenses-Accounts 6110 and 6120 (Class B Telephone Companies); Accounts 6112, 6113, 6114, 6121, 6122, 6123, and...

  10. Office of Inspector General inspection report on ``Inspection of an allegation regarding the voluntary separation program at the Savannah River Operations Office``

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-10-01

    In April 1996, the Savannah River Operations Office received approval from DOE Headquarters to offer Westinghouse Savannah River Company (WSRC) and Bechtel Savannah River, Inc. (BSRI) employees early termination incentives to facilitate downsizing of the contractor workforce thereby minimizing involuntary separations. In 1996, 217 individuals at the Savannah River Site (SRS) accepted a Voluntary Separation Program (VSP) incentive. The Office of Inspector General (OIG) received an allegation that a former senior manager of the WSRC was provided an opportunity to terminate employment through a VSP. The complainant wrote that after separating from WSRC, and receiving a large bonus for doing so, the former senior manager returned to work at the Savannah River Site (SRS) without observing a required waiting period of one year. The inspection determined that the former senior manager terminated employment with WSRC under the VSP program. It was found that the former senior manager`s departure from WSRC was delayed for six months, until December 31, 1996, in order for a replacement to be relocated from Pittsburgh, Pennsylvania, to SRS and be familiarized with the position. The underlying principle of the VSP was to allow WSRC and BSRI employees to voluntarily leave the SRS workforce, and, if necessary, only be replaced by current SRS employees. The Office of Inspector General concluded that WSRC allowed the former senior manager to participate in the VSP, and then replaced the senior manager with an individual from Westinghouse`s headquarters in Pittsburgh. Consequently, WSRC did not meet the test of prudent business judgment required by its contract with DOE. It was recommended that both the former senior manager`s VSP bonus payment of $99,762, as well as $36,892 in travel and relocation costs expended to move the replacement from Pittsburgh to SRS, be recovered from WSRC. They also recommended that the Manager, Savannah River Operations Office, determine whether any

  11. THE GENERAL ARCHITECTURE OF THE ACCOUNTING INFORMATION SYSTEM AT TRADE ENTITIES

    Directory of Open Access Journals (Sweden)

    CARAIMAN ADRIAN-COSMIN

    2016-08-01

    Full Text Available At trade entities, most of the activities carried out within the framework of accounting information system revolve around accounting operations, they being the basis of this system and the financial perspective over an entity activity, through the accounts, by the way, most of the accounting information resulted from accounting information system are obtained by analyzing the information in the accounts. In the context of the existence of an integrated information system almost all accounting operations can be generated automatically or semi-automatically, by retrieving data from other modules of the informatic system existent within the entity: purchasing, sales, human resources, asset ,cash register, bank, etc. Otherwise, to dispose in a trade entity of a performant financial-accounting information system it should be analyzed, designed and implemented only in conjunction with other components they interact with, namely: purchasing, sales, human resources, assets, cash register, bank, etc., in order to avoid certain inherent redundancy in other approaches.

  12. Generally accepted accounting principles according to the IFRS and the czech legislation

    OpenAIRE

    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...

  13. Natural resource accounting for the national forests: A conceptual framework. Forest Service general technical report

    Energy Technology Data Exchange (ETDEWEB)

    Xu, Z.; Bradley, D.P.; Jakes, P.J.

    1994-06-20

    The report summarizes the shortcomings of current natural resource accounting systems, outlines some of the features needed, and proposes an accounting framework that would help integrate economic and ecological factors. Such a system of forest resource accounting is urgently needed to achieve the sustainable goals of ecosystem management.

  14. 26 CFR 1.446-1 - General rule for methods of accounting.

    Science.gov (United States)

    2010-04-01

    ... system of identifying or valuing items in inventory is a change in method of accounting. Also a change in... used a base stock system of accounting for inventories. Under this system a constant price is applied... in which it is necessary to use an inventory the accrual method of accounting must be used...

  15. Assessment of anxiety frequency and its trigger factors in patients referred to general dental offices in the city of Hamedan in 2005

    Directory of Open Access Journals (Sweden)

    Farhadinasab A.

    2008-10-01

    Full Text Available "nBackground and Aim: Oral health is a sign of overall health. Sometimes fear of dental office deprives  patients from receiving proper care. This problem decreases the self-esteem of dentists and can also reduce health indices. Understanding anxiety factors may help solve this problem. The purpose of this study was to assess anxiety in patients undergoing treatment in dental offices in the city of Hamedan. "nMaterials and Methods: In this analytic cross sectional study patients above 9 years old and referred to general dental offices in Hamedan were randomly selected and surveyed with questionnaires in two stages. The first questionnaire included 17 standard items based on Dental Anxiety Scale (DAS and screened anxious patients. Then 400 anxious patients were evaluated with a questionnaire of 64 items based on Corah scale. Data were analyzed by SPSS 13 with multivariate analysis of variance. P<0.05 was considered as the level of significance. "nResults: Factors related to dental office environment with 31.1%, those related to personal imaginations with 19.4% and factor concerning office management and dental treatment each with 19.1% frequency showed to be most related to anxiety in patients. Improper rest-rooms (46.3%, blood stains in the environment (44.5% and dirty dentist's gowns (43.8% were reported to be the most prominent environmental factors. Among the factors originated from personal imaginations, the risk of disease transmission was accounted for the most justifiable source of anxiety (67.3%. Regarding factors concerning office management, dentist's nervous behavior (47.8% and his carelessness to the patient (46.8% were considered as the most significant anxiety sources. Extraction, injection and root canal therapy (48.3%, 44.5%, 44.3% were the treatment related factors of higher importance respectively. Previous painful treatment experience (47.3% and poor oral hygiene of the dentist (34.5% were reported to be among the

  16. Markov chain formalism for generalized radiative transfer in a plane-parallel medium, accounting for polarization

    Science.gov (United States)

    Xu, Feng; Davis, Anthony B.; Diner, David J.

    2016-11-01

    A Markov chain formalism is developed for computing the transport of polarized radiation according to Generalized Radiative Transfer (GRT) theory, which was developed recently to account for unresolved random fluctuations of scattering particle density and can also be applied to unresolved spectral variability of gaseous absorption as an improvement over the standard correlated-k method. Using Gamma distribution to describe the probability density function of the extinction or absorption coefficient, a shape parameter a that quantifies the variability is introduced, defined as the mean extinction or absorption coefficient squared divided by its variance. It controls the decay rate of a power-law transmission that replaces the usual exponential Beer-Lambert-Bouguer law. Exponential transmission, hence classic RT, is recovered when a→∞. The new approach is verified to high accuracy against numerical benchmark results obtained with a custom Monte Carlo method. For a<∞, angular reciprocity is violated to a degree that increases with the spatial variability, as observed for finite portions of real-world cloudy scenes. While the degree of linear polarization in liquid water cloudbows, supernumerary bows, and glories is affected by spatial heterogeneity, the positions in scattering angle of these features are relatively unchanged. As a result, a single-scattering model based on the assumption of subpixel homogeneity can still be used to derive droplet size distributions from polarimetric measurements of extended stratocumulus clouds.

  17. Office of Inspector General audit report on the U.S. Department of Energy`s aircraft activities

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1999-01-01

    On October 19, 1998, the Office of Inspector General (OIG) was asked to undertake a review of the Department of Energy`s aircraft activities. It was also requested that they report back within 90 days. The OIG has gathered information concerning the number of aircraft, the level of utilization, and the cost of the Department`s aircraft operations. They have also briefly summarized four issues that, in their judgment, may require management attention.

  18. Quality Control Review of the Defense Intelligence Agency, Office of Inspector General, Audit Division

    Science.gov (United States)

    2015-02-26

    audits, the auditors did not sufficiently assess audit risk by gaining an understanding of the internal controls within the context of the audit...unreliable. For the FY 2012 IPERA audit, the auditors documented that the internal control weaknesses within the procure-to-pay or accounts payable...audit, the auditors documented that they obtained an understanding of the internal controls related to the DIA accounts payable process for the three

  19. Satisfaction with civilian family medicine residency training: Perspectives from serving general duty medical officers in the Canadian Armed Forces.

    Science.gov (United States)

    Wolfrom, Brent; Hodgetts, Geoff; Kotecha, Jyoti; Pollock, Emily; Martin, Mary; Han, Han; Morissette, Pierre

    2016-09-01

    To evaluate satisfaction with civilian residency training programs among serving general duty medical officers within the Canadian Armed Forces. A 23-item, cross-sectional survey face-validated by the office of the Surgeon General of the Canadian Armed Forces. Canada. General duty medical officers serving in the Canadian Armed Forces as of February 2014 identified through the Directorate of Health Services Personnel of the Canadian Forces Health Services Group Headquarters. Satisfaction with and time spent in 7 domains of training: trauma, critical care, emergency medicine, psychiatry, occupational health, sports medicine, and base clinic training. Overall preparedness for leading a health care team, caring for a military population, working in isolated and challenging environments, and being deployed were evaluated on a 5-point Likert scale. Among the survey respondents (n = 135, response rate 54%), 77% agreed or strongly agreed that their family medicine residency training was relevant to their role as a general duty medical officer. Most respondents were either satisfied or very satisfied with their emergency medicine training (77%) and psychiatry training (63%), while fewer were satisfied or very satisfied with their sports medicine (47%), base clinic (41%), and critical care (43%) training. Even fewer respondents were satisfied or very satisfied with their trauma (26%) and occupational health (12%) training. Regarding overall preparedness, 57% believed that they were adequately prepared to care for a military patient population, and 52% of respondents believed they were prepared for their first posting. Fewer respondents (38%) believed they were prepared to work in isolated, austere, or challenging environments, and even fewer (32%) believed that residency training prepared them to lead a health care team. General duty medical officers were satisfied with many aspects of their family medicine residency training; however, military-specific areas for improvement

  20. 22 CFR 1003.1 - General policies, conditions of disclosure, accounting of certain disclosures, and definitions.

    Science.gov (United States)

    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... only where an important public policy need for such exemption has been determined pursuant to...

  1. An Analysis of the Romanian General Accounting Plan. Opportunities for Adaptation to the Activity-Based Costing (ABC Method

    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.

  2. Partnered medication review and charting between the pharmacist and medical officer in the Emergency Short Stay and General Medicine Unit.

    Science.gov (United States)

    Tong, Erica Y; Roman, Cristina P; Smit, De Villiers; Newnham, Harvey; Galbraith, Kirsten; Dooley, Michael J

    2015-08-01

    A partnered medication review and charting model involving a pharmacist and medical officer was implemented in the Emergency Short Stay Unit and General Medicine Unit of a major tertiary hospital. The aim of the study was to describe the safety and effectiveness of partnered medication charting in this setting. A partnered medication review and charting model was developed. Credentialed pharmacists charted pre-admission medications and venous thromboembolism prophylaxis in collaboration with the admitting medical officer. The pharmacist subsequently had a clinical discussion with the treating nurse regarding the medication management plan for the patient. A prospective audit was undertaken of all patients from the initiation of the service. A total of 549 patients had medications charted by a pharmacist from the 14th of November 2012 to the 30th of April 2013. A total of 4765 medications were charted by pharmacists with 7 identified errors, corresponding to an error rate of 1.47 per 1000 medications charted. Partnered medication review and charting by a pharmacist in the Emergency Short Stay and General Medicine unit is achievable, safe and effective. Benefits from the model extend beyond the pharmacist charting the medications, with clinical value added to the admission process through early collaboration with the medical officer. Further research is required to provide evidence to further support this collaborative model. Copyright © 2015. Published by Elsevier Ltd.

  3. 76 FR 32839 - Defense Federal Acquisition Regulation Supplement; Agency Office of the Inspector General (DFARS...

    Science.gov (United States)

    2011-06-06

    ... the Inspector General, as required by FAR clause 52.203-13, Contractor Code of Business Ethics and... read as follows: Authority: 41 U.S.C. 1303 and 48 CFR chapter 1. PART 203--IMPROPER BUSINESS PRACTICES... General, in solicitations and contracts that include the FAR clause 52.203-13, Contractor Code of Business...

  4. 29 CFR 4902.11 - Specific exemptions: Office of Inspector General Investigative File System.

    Science.gov (United States)

    2010-07-01

    ... Investigative File System. 4902.11 Section 4902.11 Labor Regulations Relating to Labor (Continued) PENSION... General Investigative File System. (a) Criminal Law Enforcement. (1) Exemption. Under the authority... Inspector General Investigative File System—PBGC” from the provisions of 5 U.S.C. 552a (c)(3), (c)(4),...

  5. 76 FR 70166 - Electrical Standards for Construction and General Industry; Extension of the Office of Management...

    Science.gov (United States)

    2011-11-10

    ... installation and maintenance of electric utilization equipment that prevent death and serious injuries among... Occupational Safety and Health Administration Electrical Standards for Construction and General Industry... collection requirements contained in the Electrical Standards for Construction (29 CFR part 1926, Subpart...

  6. United States Government Accountability Office report on nanotechnology: nanomaterials are widely used in commerce, but EPA faces challenges in regulating risk.

    Science.gov (United States)

    2010-01-01

    Nanotechnology involves the ability to control matter at the scale of a nanometer--one billionth of a meter. The world market for products that contain nanomaterials is expected to reach $2.6 trillion by 2015. In this context, the United States Government Accountability Office (GAO): (1) identified examples of current and potential uses of nanomaterials, (2) determined what is known about the potential human health and environmental risks from nanomaterials, (3) assessed actions the Environmental Protection Agency (EPA) has taken to better understand and regulate the risks posed by nanomaterials as well as its authorities to do so, and (4) identified approaches that other selected national authorities and U.S. states have taken to address the potential risks associated with nanomaterials. The GAO analyzed selected laws and regulations, reviewed information on the EPA's Nanoscale Materials Stewardship Program, and consulted with EPA officials and legal experts to obtain their perspectives on the EPA's authorities to regulate nanomaterials.

  7. VA office of inspector general releases scathing report of Phoenix VA

    Directory of Open Access Journals (Sweden)

    Robbins RA

    2014-08-01

    Full Text Available No abstract available. Article truncated at 150 words. The long-awaited Office of Inspector General’s (OIG report on the Phoenix VA Health Care System (PVAHCS was released on August 27, 2014 (1. The report was scathing in its evaluation of VA practices and leadership. Five questions were investigated: 1.Were there clinically significant delays in care? 2. Did PVAHCS omit the names of veterans waiting for care from its Electronic Wait List (EWL? 3. Were PVAHCS personnel not following established scheduling procedures? 4. Did the PVAHCS culture emphasize goals at the expense of patient care? 5. Are scheduling deficiencies systemic throughout the VA? In each case, the OIG found that the allegations were true. Despite initial denials, the OIG report showed that former PVAHCS director Sharon Helman, associate director Lance Robinson, hospital administration director Brad Curry, chief of staff Darren Deering and other senior executives were aware of delays in care and unofficial wait lists. Perhaps most disturbing is ...

  8. Food Assistance: Financial Information on WIC Nutrition Services and Administrative Costs. United States General Accounting Office Report to Congressional Committees.

    Science.gov (United States)

    Robertson, Robert E.

    The Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) is a federally funded nutrition assistance program administered by the Department of Agriculture's (USDA) Food and Nutrition Service (FNS). Responding to Congressional requests for information regarding program costs, this report provides information on: (1) funding…

  9. Guaranteed Student Loans. Better Criteria Needed for Financing Guarantee Agencies. United States General Accounting Office Report to the Congress.

    Science.gov (United States)

    Comptroller General of the U.S., Washington, DC.

    The financing of guarantee agencies under the U.S. Department of Education's Guaranteed Student Loan Program was reviewed to determine whether, in the aggregate, the agencies are accumulating, retaining, and using reserve funds in accordance with legislative requirements and federal regulations. It was found that reserves exceed the risks…

  10. Guaranteed Student Loans: Profits of Secondary Market Lenders Vary Widely. United States General Accounting Office Briefing Report to Congressional Requesters.

    Science.gov (United States)

    General Accounting Office, Washington, DC. Div. of Human Resources.

    This report was prepared to determine lenders' rates of return or profitability on Stafford loans in their portfolios, reasons for varying levels of profitability among institutions that hold such loans, and the effect of 1986 subsidy reductions on these lenders' profitability. The study focused on the activities of lenders that purchase Stafford…

  11. Child Care: State Efforts To Enforce Safety and Health Requirements. United States General Accounting Office Report to Congressional Requesters.

    Science.gov (United States)

    Fagnoni, Cynthia M.

    Although states must certify that they have requirements to protect the health and safety of children in child care in order to receive Child Care and Development Block Grant funds, neither the scope nor stringency of these requirements has been stipulated. At the request of Congressional members, this report identifies the most critical…

  12. Compensatory Education: Chapter 1's Comparability of Services Provision. United States General Accounting Office Report to the Secretary of Education.

    Science.gov (United States)

    General Accounting Office, Washington, DC. Div. of Human Resources.

    Chapter 1 was created from its predecessor, Title 1, in order to give more flexibility to states and local school districts. Many of the requirements and criteria of Title 1 were relaxed in 1981 when Chapter 1 began. Districts are now required to submit written plans of their new Chapter 1 organization assuring the comparability of services…

  13. Office and 24-h ambulatory blood pressure control by treatment in general practice: the 'Monitoraggio della pressione ARteriosa nella medicina TErritoriale' study.

    Science.gov (United States)

    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

  14. 76 FR 76037 - Office of the Attorney General; Assumption of Concurrent Federal Criminal Jurisdiction in Certain...

    Science.gov (United States)

    2011-12-06

    ... country is subject to State criminal jurisdiction under Public Law 280 (18 U.S.C. 1162(a)) to request that... committed by or against Indians. Specifically, the Public Law 280 criminal-jurisdiction provision codified... violations of general Federal criminal statutes that apply nationwide, such as Federal narcotics laws,...

  15. Office of the Inspector General. Semiannual report, April 1, 1997--September 30, 1997

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-02-01

    The following two sections highlight selected audits and investigations completed during this reporting period. More detailed summaries appear in subsequent sections of this report. (1) The NRC initiated a number of actions to address regulatory weaknesses. The OIG found that some of these actions may not produce a safety benefit commensurate with their cost. The OIG also found that meanings of several important regulatory terms are unclear to many NRC and licensee staff. The OIG believes a comprehensive, integrated plan could help focus agency resources on those issues with the most safety significance, and that a focus on plant safety will enhance the NRC`s credibility as an effective regulator. (2) Because of its wide-ranging potential impact, the OIG has been tracking the Year 2000 issue for some time. The OIG found that success of the NRC`s Year 2000 program could be enhanced. (3) In response to a memorandum from the NRC Chairman, the Acting Chief Financial Officer proposed an approach to developing an agency-wide, integrated financial management system. The OIG initiated an evaluation to identify and gain an understanding of the best practices for developing such a system, and recommended directions. The NRC sponsors a Federally Funded Research and Development Center (FFRDC) called the Center for Nuclear Waste Regulatory Analyses, which provides the NRC with long-term technical assistance and research related to the High-Level Waste program. The Federal Acquisition Regulation (FAR) requires that, prior to extending the contract for the FFRDC, sponsors conduct a comprehensive review of their use and need. The OIG found that the draft renewal justification assesses some, but not all, of the FAR considerations.

  16. Electromagnetic Fields and General Health: A Case of LCDs vs. Office Employees

    Directory of Open Access Journals (Sweden)

    Fouladi Dehaghi

    2016-01-01

    Full Text Available Background Exposure to the electric and magnetic fields resulting from liquid crystaldisplays may cause adverse effects on users. Objectives This study aimed to assess the electromagnetic field intensities of liquid crystal displays and their impacts on the users’ general health. Materials and Methods Electric and magnetic field intensities were measured at 30, 50, and 60 cm around the screens using anHI-3603 device. Also, to investigate the probable relationship between exposure to electromagnetic fields and the users’ general health, the General Health Questionnaire (GHQ was used. The questionnaires were completed by 69 employees, both in the study and control groups. Data from the questionnaires were analyzed using SPSS software. Results The magnetic field intensities were less than commonly accepted standards such as The Swedish confederation of professional employers (TCO for both laptop and desktop displays. Also, the electric field intensities in laptop displays were all within the allowable range in this study. However, values in the desktop displays were higher than 1 v/m (based on TCO standard in 15% ,4% and 2% of the cases involving the distances of 30, 50, and 60 cm in one or more directions, respectively. There is a significant relationship between the general health of the people exposed to electromagnetic radiation and that of the control group (P = 0.0001. Conclusions The study results are indicative of the impact of electromagnetic fields on computer users’ health, and it is thus advisable to avoid leaving computers switched on unnecessarily in addition to observing the minimum distance of 60 cm from computer monitors to control the adverse effects of electromagnetic fields.

  17. Understanding the role of mirror neurons in action understanding will require more than a domain-general account.

    Science.gov (United States)

    Martin, Alia; Santos, Laurie R

    2014-04-01

    Cook et al. propose that mirror neurons emerge developmentally through a domain-general associative mechanism. We argue that experience-sensitivity does not rule out an adaptive or genetic argument for mirror neuron function, and that current evidence suggests that mirror neurons are more specialized than the authors' account would predict. We propose that future work integrate behavioral and neurophysiological techniques used with primates to examine the proposed functions of mirror neurons in action understanding.

  18. International financial reporting standards and American generally accepted accounting principles: the convergence lessons

    Directory of Open Access Journals (Sweden)

    Ruslana Kuzina

    2015-05-01

    Full Text Available This article provides an overview of the International Financial Reporting Standards (IFRS adopting process in different countries. Special attention has been paid to the processes taking place in the United States. In recent years there have been numerous attempts to assess the impact of IFRS on the developed and developing capital markets, and to use the results of this assessment as arguments in the debate about the effectiveness of regulation of corporate reporting, in particular about the introduction of a mandatory requirement to use global accounting standards. Two main regulatory bodies inthe corporate reporting area in the world – The U. S. Securities and Exchange Commission (SEC and the Board of Trustees of the IFRS Foundation – use the results of academic research based on empirical observations of IFRS use onwards from 2005 to support its position on possible benefits from the introduction of global reporting standards and recommendations on different approaches to the practical implementation of this idea. Analysis of the preparatory process for the adoption of IFRS in the United States is required for error analysis of IFRS implementation in Ukraine.

  19. Accounting for graduate medical education production of primary care physicians and general surgeons: timing of measurement matters.

    Science.gov (United States)

    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.

  20. A generalized free energy perturbation theory accounting for end states with differing configuration space volume.

    Science.gov (United States)

    Ullmann, R Thomas; Ullmann, G Matthias

    2011-01-27

    We present a generalized free energy perturbation theory that is inspired by Monte Carlo techniques and based on a microstate description of a transformation between two states of a physical system. It is shown that the present free energy perturbation theory stated by the Zwanzig equation follows as a special case of our theory. Our method uses a stochastic mapping of the end states that associates a given microstate from one ensemble with a microstate from the adjacent ensemble according to a probability distribution. In contrast, previous free energy perturbation methods use a static, deterministic mapping that associates fixed pairs of microstates from the two ensembles. The advantages of our approach are that end states of differing configuration space volume can be treated easily also in the case of discrete configuration spaces and that the method does not require the potentially cumbersome search for an optimal deterministic mapping. The application of our theory is illustrated by some example problems. We discuss practical applications for which our findings could be relevant and point out perspectives for further development of the free energy perturbation theory.

  1. A general approach-avoidance hypothesis of oxytocin: accounting for social and non-social effects of oxytocin.

    Science.gov (United States)

    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

  2. Caring for the patient, caring for the record: an ethnographic study of 'back office' work in upholding quality of care in general practice.

    Science.gov (United States)

    Swinglehurst, Deborah; Greenhalgh, Trisha

    2015-04-23

    The quality of information recorded about patient care is considered key to improving the overall quality, safety and efficiency of patient care. Assigning codes to patients' records is an important aspect of this documentation. Current interest in large datasets in which individual patient data are collated (e.g. proposed NHS care.data project) pays little attention to the details of how 'data' get onto the record. This paper explores the work of summarising and coding records, focusing on 'back office' practices, identifying contributors and barriers to quality of care. Ethnographic observation (187 hours) of clinical, management and administrative staff in two UK general practices with contrasting organisational characteristics. This involved observation of working practices, including shadowing, recording detailed field notes, naturalistic interviews and analysis of key documents relating to summarising and coding. Ethnographic analysis drew on key sensitizing concepts to build a 'thick description' of coding practices, drawing these together in a narrative synthesis. Coding and summarising electronic patient records is complex work. It depends crucially on nuanced judgements made by administrators who combine their understanding of: clinical diagnostics; classification systems; how healthcare is organised; particular working practices of individual colleagues; current health policy. Working with imperfect classification systems, diagnostic uncertainty and a range of local practical constraints, they manage a moral tension between their idealised aspiration of a 'gold standard' record and a pragmatic recognition that this is rarely achievable in practice. Adopting a range of practical workarounds, administrators position themselves as both formally accountable to their employers (general practitioners), and informally accountability to individual patients, in a coding process which is shaped not only by the 'facts' of the case, but by ongoing working

  3. 76 FR 53378 - Cost Accounting Standards: Accounting for Insurance Costs

    Science.gov (United States)

    2011-08-26

    ... BUDGET Office of Federal Procurement Policy 48 CFR Part 9904 Cost Accounting Standards: Accounting for Insurance Costs AGENCY: Cost Accounting Standards Board (Board), Office of Federal Procurement Policy (OFPP... Office of Federal Procurement Policy (OFPP), Cost Accounting Standards (CAS) Board, is providing...

  4. Intensive educational efforts combined with external quality assessment improve the preanalytical phase in general practitioner offices and nursing homes.

    Science.gov (United States)

    Sølvik, Una Ørvim; Bjelkarøy, Wenche Iren; Berg, Kari van den; Saga, Anne Lise; Hager, Helle Borgstrøm; Sandberg, Sverre

    2017-05-05

    Errors in the preanalytical phase in clinical laboratories affect patient safety. The aim of this study was to evaluate the effect of intensive educational efforts together with external quality assessment (EQA) of the preanalytical phase from 2013 to 2015 to improve patient identification in primary health care in Norway. In addition, routines for venous and capillary blood sampling were investigated. A preanalytical EQA was circulated in 2013 by the Norwegian Quality Improvement of Laboratory Examinations (Noklus) to general practitioner offices and nursing homes (n=2000) to obtain information about important issues to focus on before launching an intensive educational program with courses, posters and visits in 2013-2015. Preanalytical EQA surveys were further circulated in 2014 and 2015. The response rate varied between 42% and 55%. The percentages of participants asking for the patients' name and the Norwegian identification number increased from about 8% in 2013 to about 35% in 2015. The increase was similar for those participating in only one EQA survey and for those who participated in EQA surveys both in 2013 and 2015. Guidelines for venous and capillary blood sampling were not always followed. Educational efforts more than the preanalytical EQA influenced the actions and resulted in an increase in the percentages of participants that followed the guidelines for patient identification. Some aspects of blood sampling routines need improvement.

  5. INTERNAL CONTROL IN BRAZILIAN MUNICIPALITIES AN ANALYSIS ON LOCAL COMPTROLLER GENERAL OFFICES, IN VIEW OF THE FEDERAL GOVERNMENT MODEL OF THE CONTROLADORIA-GERAL DA UNIÃO

    Directory of Open Access Journals (Sweden)

    Maria do Carmo Meirelles Toledo Cruz

    2014-12-01

    Full Text Available The obligation to constitute an internal control system within municipalities is established in the Federal Constitution of Brazil. Recently, and possibly inspired by the Controladoria Geral da União (CGU model, some municipalities have created comptroller’s offices to perform the role of internal control units at local level. The present paper analyses the role which is currently being performed by these comptroller offices, based on the model implemented in the Federal Government. The investigation was carried out based on a questionnaire with open and closed questions, which was directly transmitted to 34 municipalities which have a General Municipal Comptroller Office (CGM. It was concluded that the role performed by the CGU since its creation and the diffusion of its model to the Brazilian municipalities is still incipient, on the one hand, and that the comptroller offices need to make progress in the implementation of the LAI and in the dissemination of their activities, on the other.

  6. Cost accounting of radiological examinations. Cost analysis of radiological examinations of intermediate referral hospitals and general practice.

    Science.gov (United States)

    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

  7. The use of office-based sedation and general anesthesia by board certified pediatric dentists practicing in the United States.

    Science.gov (United States)

    Olabi, Nassim F; Jones, James E; Saxen, Mark A; Sanders, Brian J; Walker, Laquia A; Weddell, James A; Schrader, Stuart M; Tomlin, Angela M

    2012-01-01

    The purpose of this study is to explore the use of office-based sedation by board-certified pediatric dentists practicing in the United States. Pediatric dentists have traditionally relied upon self-administered sedation techniques to provide office-based sedation. The use of dentist anesthesiologists to provide office-based sedation is an emerging trend. This study examines and compares these two models of office-based sedations. A survey evaluating office-based sedation of diplomates of the American Board of Pediatric Dentistry (ABPD) based on gender, age, years in practice, practice types, regions, and years as a diplomate of the ABPD was completed by 494 active members. The results were summarized using frequencies and percentages. Relationships of dentist age, gender, and number of years in practice with the use of intravenous (IV) sedation was completed using two-way contingency tables and Mantel-Haenszel tests for ordered categorical data. Relationships of office-based sedation use and the type of one's practice were examined using Pearson chi-square tests. Of the 1917 surveys e-mailed, 494 completed the survey for a response rate of 26%. Over 70% of board-certified US pediatric dentists use some form of sedation in their offices. Less than 20% administer IV sedation, 20 to 40% use a dentist anesthesiologist, and 60 to 70% would use dentist anesthesiologists if one were available.

  8. Helping General Physical Educators and Adapted Physical Educators Address the Office of Civil Rights Dear Colleague Guidance Letter: Part IV--Sport Groups

    Science.gov (United States)

    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…

  9. Medicare and State Health Care Programs: Fraud and Abuse; Revisions to the Office of Inspector General's Civil Monetary Penalty Rules. Final rule.

    Science.gov (United States)

    2016-12-07

    This final rule amends the civil monetary penalty (CMP or penalty) rules of the Office of Inspector General to incorporate new CMP authorities, clarify existing authorities, and reorganize regulations on civil money penalties, assessments, and exclusions to improve readability and clarity.

  10. Announcement from the General Office of the State Council about Issuing the "2009 Work Plan for Energy Saving and Emission Reduction"

    Institute of Scientific and Technical Information of China (English)

    2010-01-01

    @@ The announcement from General Office of the State Council about Issuing the "2009 Work Plan for Energy Saving and Emission Reduction" on July 19, 2009, requested that governments in all provinces, autonomous regions and municipalities, ministries and commissions under the State Council, departments directly under the State Council must strictly implement the work plan.

  11. Helping General Physical Educators and Adapted Physical Educators Address the Office of Civil Rights Dear Colleague Guidance Letter: Part IV--Sport Groups

    Science.gov (United States)

    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…

  12. General Management Laws and the 9/11 Commission’s Proposed Office of National Intelligence Director (NID) and National Counterterrorism Center (NCTC)

    Science.gov (United States)

    2004-09-21

    Saturno , 7-2381 CRS-27 General Management Law (location in CRS Report RL30795) If the Office of the National Intelligence Director (NID) and National...entities’ budgets would be covered by the act in the same way as other independent entities in the executive branch.) James V. Saturno , 7-2381 CRS

  13. Time and Cost Analysis: Pediatric Dental Rehabilitation with General Anesthesia in the Office and the Hospital Settings

    Science.gov (United States)

    Rashewsky, Stephanie; Parameswaran, Ashish; Sloane, Carole; Ferguson, Fred; Epstein, Ralph

    2012-01-01

    Pediatric dental patients who cannot receive dental care in the clinic due to uncooperative behavior are often referred to receive dental care under general anesthesia (GA). At Stony Brook Medicine, dental patients requiring treatment with GA receive dental care in our outpatient facility at the Stony Brook School of Dental Medicine (SDM) or in the Stony Brook University Hospital ambulatory setting (SBUH). This study investigates the time and cost for ambulatory American Society of Anesthesiologists (ASA) Class I pediatric patients receiving full-mouth dental rehabilitation using GA in these 2 locations, along with a descriptive analysis of the patients and dental services provided. In this institutional review board–approved cross-sectional retrospective study, ICD-9 codes for dental caries (521.00) were used to collect patient records between July 2009 and May 2011. Participants were limited to ASA I patients aged 36–60 months. Complete records from 96 patients were reviewed. There were significant differences in cost, total anesthesia time, and recovery room time (P anesthesia end time minus anesthesia start time) to treat a child at SBUH under GA was 222 ± 62.7 minutes, and recovery time (time of discharge minus anesthesia end time) was 157 ± 97.2 minutes; the average total cost was $7,303. At the SDM, the average total time was 175 ± 36.8 minutes, and recovery time was 25 ± 12.7 minutes; the average total cost was $414. After controlling for anesthesia time and procedures, we found that SBUH cost 13.2 times more than SDM. This study provides evidence that ASA I pediatric patients can receive full-mouth dental rehabilitation utilizing GA under the direction of dentist anesthesiologists in an office-based dental setting more quickly and at a lower cost. This is very promising for patients with the least access to care, including patients with special needs and lack of insurance. PMID:23241037

  14. General Land Office_GLO_Vegetation from the Years 1832 to 1859 of the State of Iowa

    Data.gov (United States)

    Iowa State University GIS Support and Research Facility — The Goverment Land Office (GLO) conducted the orginal public land survey of Iowa during the period 1832 to 1859. Deputy Surveyors and their assistants produced both...

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

    Directory of Open Access Journals (Sweden)

    Nadia Zuabi

    2016-05-01

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

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

    Science.gov (United States)

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

    2016-01-01

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

  17. Personal and perceived stigmatization of depression: a comparison of data from the general population, participants of a depression congress and job placement officers in Germany.

    Science.gov (United States)

    Dietrich, Sandra; Mergl, Roland; Rummel-Kluge, Christine

    2014-12-15

    Personal and perceived depression stigma was assessed with Griffiths and colleagues׳ Depression Stigma Scale in 1509 German adults. The sample comprised three groups of participants: attendees of a depression congress, job placement officers and a representative general population sample. In all groups, personal stigma was lower than perceived stigma. Personal stigma was significantly higher in the general population than in the placement officers, and lowest in congress attendees. Perceived stigma was lower in congress attendees than in the general population. Personal stigma was lower in women decreased with age. The finding of lower personal stigma compared to perceived stigma might reflect effects of social desirability. Those with less contact with persons with depression, i.e. job placement officers and the general population, may be less tolerant and lack understanding of depression, resulting in higher levels of personal stigma. These findings support the notion that depression campaigns should be tailor-made to address gender and age-specific differences in personal and perceived stigma.

  18. US Department of Energy Office of Inspector General semiannual report to Congress, April 1--September 30, 1996

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1996-10-01

    The report summarizes significant audit, inspection, and investigative accomplishments for the reporting period which facilitated DOE management efforts to improve management controls and ensure efficient and effective operation of its programs. During this period, the Office of IG issued 52 audit and 7 inspection reports. For reports issued during the period, the Office made audit recommendations that, when implemented by management, could result in $554 million being put to better use. Management committed to taking corrective actions which is estimated to result in a more efficient use of funds totaling $22.4 million. IG actions in identifying attainable economies and efficiencies in Departmental operations have recently provided a positive dollar impact of about $4 million per audit employee per year. Also, the Office of Inspections committed major resources reviewing the Secretary of Energy`s foreign travel. IG investigations led to 20 criminal convictions, as well as criminal and civil prosecutions which resulted in fines and recoveries of $29, 365,094. The Office also provided 27 investigative referrals to management for recommended positive action.

  19. DOD Oversight Improvements are Needed on the Contractor Accounting System for the Army’s Cost-Reimbursable Stryker Logistics Support Contract

    Science.gov (United States)

    2013-07-16

    Policy FAR Federal Acquisition Regulation GDLS General Dynamics Land System PCO Procuring Contracting Officer PEO Program Executive Officer...our March 2012 preliminary briefing of the accounting system deficiencies, PMO Stryker issued a procuring contracting officer ( PCO ) letter that...and such a billing practice must be corrected. Specifically, the PCO letter, dated March 7, 2012, stated: This PCO [procuring contracting officer

  20. An Analysis of Excelling in the Command and General Staff Officers’ Course has on Future Success in the Army

    Science.gov (United States)

    2014-06-13

    links performance to a material/ extrinsic reward . As professionals, we ought to be intrinsically motivated to learn as much as we can. If we fail to...problem. The problem with incentivizing performance at CGSOC is that it links performance to a material/ extrinsic reward . As professionals, we ought...directly bear on success in the operational environment.70 The pamphlet also explains the intrinsic need for individual officers to value lifelong

  1. Military Personnel: DOD Needs to Update General and Flag Officer Requirements and Improve Availability of Associated Costs

    Science.gov (United States)

    2014-09-01

    costs to support workforce allocation decisions, and have a thorough understanding of the implications of those costs to DOD and, on a broader scale...of GFOs and improve its ability to make sound workforce allocation decisions. View GAO-14-745. For more information, contact Brenda S. Farrell at...D.C.: November 1999); and Federal Accounting Standards Advisory Board, Statement of Federal Financial Accounting Standards No. 4: Managerial Cost

  2. 78 FR 1144 - Rules of Practice; Amendments to Delegations of Authority to the Office of General Counsel

    Science.gov (United States)

    2013-01-08

    ... General Counsel, with authority to sub-delegate to any Commission employee under the supervision of the... Counsel. The revisions will permit the General Counsel to sub-delegate authority to any Commission.... 17 CFR 9.9 CFTC rule 9.9 delegates certain authority to the Deputy General Counsel for Opinions and...

  3. An Assessment Of Level Of Work-Related Stress Among Nursing Officers In Sri Jayewardenepura General Hospital In Sri Lanka

    Directory of Open Access Journals (Sweden)

    W.A.Nishshanka

    2015-08-01

    Full Text Available Abstract Stress is a state of emotional cognitive behavioral and physical reactions to unfavorable situations and is characterized by high levels of arousal distress and feelings of not coping. It has major behavioral and health implications. Stress has a special significance in health care where the workers experience both psychosocial and physical stress. As front-line health care workers who are in the wards for twenty four hours a day Nursing Officers are at high risk of stress due to their enormous responsibilities. In the ward setting they act as the link between the physicians patients and the community.

  4. Measuring Job Satisfaction in Portuguese Military Sergeants and Officers: Validation of the Job Descriptive Index and the Job in General Scale

    Science.gov (United States)

    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. PMID:28781429

  5. 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.

    CERN Document Server

    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.

  6. Major Management Challenges and Program Risks. Performance and Accountability Series.

    Science.gov (United States)

    General Accounting Office, Washington, DC.

    In its 2001 performance and accountability report on the Department of Education, the General Accounting Office (GAO) identified challenges with student financial-aid programs, financial management, and other areas facing education. The information presented in this report is intended to help sustain congressional attention and a departmental…

  7. Going beyond the Kaiser redshift-space distortion formula: a full general relativistic account of the effects and their detectability in galaxy clustering

    CERN Document Server

    Yoo, Jaiyul; Seljak, Uros; Zaldarriaga, Matias

    2012-01-01

    Kaiser redshift-space distortion formula describes well the clustering of galaxies in redshift surveys on small scales, but there are numerous additional terms that arise on large scales. Some of these terms can be described using Newtonian dynamics and have been discussed in the literature, while the others require proper general relativistic description that was only recently developed. Accounting for these terms in galaxy clustering is the first step toward tests of general relativity on horizon scales. The effects can be classified as two terms that represent the velocity and the gravitational potential contributions. Their amplitude is determined by effects such as the volume and luminosity distance fluctuation effects and the time evolution of galaxy number density and Hubble parameter. We compare the Newtonian approximation often used in the redshift-space distortion literature to the fully general relativistic equation, and show that Newtonian approximation accounts for most of the terms contributing ...

  8. Office of Inspector General report on inspection of the Department of Energy`s conference policies and practices

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-12-01

    The Department of Energy (DOE) is a recognized world leader in technological breakthroughs brought about by its many research and development programs. To further these technical and scientific achievements, the Department and its contractors conduct numerous conferences, meetings and symposiums every year. This inspection sampled conferencing practices at the Department`s National Laboratories and evaluated the adequacy of Departmental conference policies and procedures. The Department has not developed adequate policies and procedures regarding the conduct of its conference activities and the conference activities of its contractors. Guidance issued by the President, the Office of Management and Budget (OMB), and by the Federal Travel Regulation (FTR) requires that the Department minimize conference costs by establishing or revising existing procedures to ensure such costs are kept to a minimum. However, the inspection found that the Department does not have consistent Department-wide procedures in place to ensure that conference costs are minimized. As a result, weaknesses were found in some conference practices of the Department`s contractors.

  9. 76 FR 49365 - Cost Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for...

    Science.gov (United States)

    2011-08-10

    ... BUDGET Office of Federal Procurement Policy 48 CFR Part 9903 Cost Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for Contracts and Subcontracts Executed and Performed... Budget (OMB), Office of Federal Procurement Policy (OFPP), Cost Accounting Standards Board...

  10. 21 October 2008 - LHC Inauguration -Extraordinary and plenipotentiary Ambassador pf the Kingdom of the Netherlands to the UN B. J. Van Eenennaam welcomed by CERN Director-General R. Aymar, CERN Chief Scientific Officer J. Engelen and CERN Financial Officer S. Lettow and signing the electronic guest book with ATLAS engineer H. ten Kate.

    CERN Multimedia

    CERN Photo Service

    2008-01-01

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

  11. 21 October 2008 - LHC Inauguration - Czech Deputy Minister of Education, Youth and Sports, responsible for Science and Universities V. Ruzicka welcomed by CERN Director-General R. Aymar, CERN Chief Scientific Officer J. Engelen and CERN Financial Officer S. Lettow and signing the electronic guest book with CERN user R. Leitner.

    CERN Multimedia

    CERN Photo Service

    2008-01-01

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

  12. 21 October 2008 - LHC Inauguration - Spanish State Secretary for Research C. Martinez welcomed by CERN Director-General R. Aymar, CERN Chief Scientific Officer J. Engelen and CERN Financial Officer S. Lettow and signing the electronic guest book with theoretical physicist A. de Rújula.

    CERN Multimedia

    LHC 2008

    2008-01-01

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

  13. 2 October 2013 - Israel Ambassador to the United Nations Office and other International Organizations at Geneva E. Manor on the occasion of the inauguration of the "Israel at CERN" Industrial Exhibition with CERN Director-General R. Heuer.

    CERN Multimedia

    Anna Pantelia

    2013-01-01

    2 October 2013 - Israel Ambassador to the United Nations Office and other International Organizations at Geneva E. Manor on the occasion of the inauguration of the "Israel at CERN" Industrial Exhibition with CERN Director-General R. Heuer.

  14. 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.

    CERN Multimedia

    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.

  15. 21 October 2008 - LHC Inauguration - Swedish Minister for Higher Education and Research L. Leijonborg welcomed by CERN Director-General R. Aymar and CERN Chief Scientific Officer J. Engelen and signing the electronic guest book with T. Pettersson.

    CERN Multimedia

    CERN Photo Service

    2008-01-01

    21 October 2008 - LHC Inauguration - Swedish Minister for Higher Education and Research L. Leijonborg welcomed by CERN Director-General R. Aymar and CERN Chief Scientific Officer J. Engelen and signing the electronic guest book with T. Pettersson.

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

    CERN Multimedia

    Maximilien Brice

    2007-01-01

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

  17. 14 CFR Section 1 - Introduction to System of Accounts and Reports

    Science.gov (United States)

    2010-01-01

    ... 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... AIR CARRIERS General Accounting Provisions Section 1 Introduction to System of Accounts and Reports ...

  18. Change of offices for the FAP Department

    CERN Multimedia

    FAP Department

    2016-01-01

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

  19. Accounting assessment

    Directory of Open Access Journals (Sweden)

    Kafka S.М.

    2017-03-01

    Full Text Available The proper evaluation of accounting objects influences essentially upon the reliability of assessing the financial situation of a company. Thus, the problem in accounting estimate is quite relevant. The works of home and foreign scholars on the issues of assessment of accounting objects, regulatory and legal acts of Ukraine controlling the accounting and compiling financial reporting are a methodological basis for the research. The author uses the theoretical methods of cognition (abstraction and generalization, analysis and synthesis, induction and deduction and other methods producing conceptual knowledge for the synthesis of theoretical and methodological principles in the evaluation of assets accounting, liabilities and equity. The tabular presentation and information comparison methods are used for analytical researches. The article considers the modern approaches to the issue of evaluation of accounting objects and financial statements items. The expedience to keep records under historical value is proved and the articles of financial statements are to be presented according to the evaluation on the reporting date. In connection with the evaluation the depreciation of fixed assets is considered as a process of systematic return into circulation of the before advanced funds on the purchase (production, improvement of fixed assets and intangible assets by means of including the amount of wear in production costs. Therefore it is proposed to amortize only the actual costs incurred, i.e. not to depreciate the fixed assets received free of charge and surplus valuation of different kinds.

  20. Orbital motion in generalized static fields of FELs accounting for axial magnetic field, beam forces, undulator and external focusing

    Energy Technology Data Exchange (ETDEWEB)

    Papadichev, V.A. [Lebedev Physical Institute, Moscow (Russian Federation)

    1995-12-31

    Various types of undulators with or without axial magnetic field are used in FELs. Supplementary beam focusing can be applied by wedging, inclining or profiling pole faces of plan undulators or superposing external focusing magnetic fields in addition to undulator own focusing. Space-charge forces influence significantly particle motion in high-current, low-energy electron beams. Finally, one can use simultaneously two or more different undulators for some specific purpose: more efficient and selective higher harmonics generation, changing polarization types and direction, gain enhancement in double-period undulator etc. All these cases can be treated by solving the generalized equations of transverse orbital motion in a linear approximation, which is widely used for orbit calculation, gives sufficient accuracy for practical purposes and allows to consider many variants and optimize the chosen one. The undulator field is described as a field of two plane undulators with mutually orthogonal fields and an arbitrary axial (phase) shift between them. Various values of the phase shift correspond to right- or left-handed helical undulators, plane undulator of different polarization etc. The general formulae are reduced to forms that allow easier examination of particular cases: planar or helical undulator combined with axial magnetic field or without it, gyroresonance, limiting beam current, polarization etc.

  1. Compensatory Education: Aguilar v. Felton Decision's Continuing Impact on Chapter 1 Program. United States General Accounting Office Briefing Report to Congressional Committees.

    Science.gov (United States)

    General Accounting Office, Washington, DC. Div. of Human Resources.

    In the 1985 "Aguilar v. Felton" decision, the Supreme Court prohibited public school teachers in compensatory education programs funded under Chapter 1 of the Education Consolidation and Improvement Act from providing remedial services to sectarian private school students on private school premises. This document comprises a report on…

  2. Food Assistance: Efforts To Control Fraud and Abuse in the Child and Adult Care Food Program Should Be Strengthened. United States General Accounting Office Report to Congressional Committees.

    Science.gov (United States)

    Robertson, Robert E.

    The Child and Adult Care Food Program provides over $1.5 billion in benefits annually to children and adults in day care. In order to address the longstanding problems of fraud and abuse present in the program, state agencies have been charged with the responsibility for implementing Food and Nutrition Service's (FNS) regulations to prevent and…

  3. Client Retrospective Accounts of Corrective Experiences in Motivational Interviewing Integrated With Cognitive Behavioral Therapy for Generalized Anxiety Disorder.

    Science.gov (United States)

    Macaulay, Christianne; Angus, Lynne; Khattra, Jasmine; Westra, Henny; Ip, Jennifer

    2017-02-01

    A corrective experience (CE) is one "in which a person comes to understand or experience affectively an event or relationship in a different and unexpected way" (Castonguay & Hill, 2012, p. 5). CEs disconfirm clients' expectations based on past problematic experiences, and can be emotional, relational, behavioral, and/or cognitive. This qualitative study explored corrective shifts among recovered participants (N = 8) who had received motivational interviewing (MI) integrated with cognitive behavioral therapy (CBT) in a randomized controlled trial comparing CBT alone to MI-CBT for generalized anxiety disorder (Westra, Constantino, & Antony, 2016). We administered a posttherapy interview querying their experience of, and explanations for, any shifts in therapy. Grounded theory analysis yielded three core themes: in command of the worry train, experiencing myself in new ways in therapy, and oriented toward change. Findings are discussed in terms of MI theory, and clinical implications for therapists are provided.

  4. Helping General Physical Educators and Adapted Physical Educators Address the Office of Civil Rights Dear Colleague Guidance Letter: Part V--Outdoor Pursuits as an Extracurricular Alternative for Addressing Office of Civil Rights Guidance

    Science.gov (United States)

    Davis, Timothy D.; Felix, Manny

    2013-01-01

    The Office of Civil Rights (OCR) recently clarified that schools are required to provide students with disabilities (SWD) equal opportunities to participate in extracurricular activities (U.S. Department of Education [USDE] Office for Civil Rights, 2013). Schools have flexibility to design and expand extracurricular opportunities based on existing…

  5. Helping General Physical Educators and Adapted Physical Educators Address the Office Of Civil Rights Dear Colleague Guidance Letter: Part VI--Addressing Professional Preparation for Serving Students with Disabilities in Extracurricular Athletic Programs

    Science.gov (United States)

    Silliman-French, Lisa; French, Ron

    2013-01-01

    One of the major components in the development of quality extracurricular athletic (ECA) programs that involves the infusion of students who have been classified as educationally disabled is the preparation of effective, high-quality physical educators who will assume coaching positions (U.S. Government Accountability Office, 2012). These coaches…

  6. 24 CFR 17.69 - Accounting control.

    Science.gov (United States)

    2010-04-01

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

  7. 78 FR 13677 - Office of the Assistant Secretary for Financial Resources, Office of Grants and Acquisition...

    Science.gov (United States)

    2013-02-28

    ... HUMAN SERVICES Office of the Assistant Secretary for Financial Resources, Office of Grants and..., Assistant Secretary for Financial Resources, Office of Grants and Acquisition Policy and Accountability... Billups, Associate Deputy Assistant Secretary for Acquisition, Senior Procurement Executive, Assistant...

  8. 37 CFR 201.28 - Statements of Account for digital audio recording devices or media.

    Science.gov (United States)

    2010-07-01

    ... COPYRIGHT OFFICE, LIBRARY OF CONGRESS COPYRIGHT OFFICE AND PROCEDURES GENERAL PROVISIONS § 201.28 Statements... required under 17 U.S.C. 1003, to be filed no later than two months after the close of the accounting... importing party to perform the annual audit of the party's financial statement. (8) Quarterly statement...

  9. Transition Office Management and Accounting System

    Data.gov (United States)

    US Agency for International Development — TOMAS combined over 20 previously separate systems into one fully integrated management system covering budget, finance, procurement, travel, and emergency contact...

  10. The Viewpoints of General Practitioners Owning a Private office in North and East of Tehran about Barriers and Problems of Reporting of Communicable Diseases in 2011

    Directory of Open Access Journals (Sweden)

    Ali-Asghar Kolahi

    2013-10-01

    Full Text Available Abstract Background and objective: Effective Prevention and control of infectious diseases requires the surveillance system for developing efficient procedures for the priority infectious diseases. According to the less than expected reports and lack of studies on problems and barriers of reporting, this study was done with the aim of identifying the barriers and problems of surveillance system, the suitable way and time of education, the believes, the requirements and the expectations in order to improve the quality and quantity of surveillance system in the viewpoint of general practitioners (GPs who have privet office in the north and east metropolitan area of Tehran. Materials and methods: This cross sectional study was performed with the participation of GPs undertaking their private practices around the Shahid Beheshti University in the north and east of Tehran in 2011. The sample size was 336 GPs and the sampling method was simple random. Data was collected by questionnaire and interview. Result: A total of 336 GPs participated in the study. 131(39% of them were male, and 205 (61% were female. The mean age of females was 36.6 ± 6 years and for males was 41.1 ± 8.6 years. The barriers to reporting included: lack of patients consent for report (26.5%, lack of adequate information by heath centers (23.8%, uncertainty of diagnosis (22%, lack of feedback of health centers (21.7% and lack of sufficient time (21%, conflict over patient privacy (18.5%, lack of knowledge to reporting, not clearly defined reporting necessity, feeling the reports as useless 12.5%, not known identity of report giver 11.5%, not proper working time of health centers (9.8%, inappropriate behavior with referred patients (8.6%, disconnected or busy phone (8.6%, concern for missing patients (7.4%, to avoid adverse consequences of reporting (7.1% and long distance between private office and health center (3.3%. Except uncertainty of diagnosis between two sex, which the

  11. Officer Training

    Data.gov (United States)

    Allegheny County / City of Pittsburgh / Western PA Regional Data Center — This dataset shows the time spent by currently active Pittsburgh Police Officers in professional development training. Officers who are no longer employed in the...

  12. 31 August 2008 - Secretary General of the United Nations Ban Ki-moon visiting CMS experimental underground area and LHC tunnel with CERN Director-General R. Aymar and Collaboration Spokesperson T. Virdee. Director-General of the United Nations Office at Geneva S. Ordzhonikidze also present.

    CERN Document Server

    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

  13. Highlights of GAO’s Corporate Governance, Transparency and Accountability Forum

    Science.gov (United States)

    2002-03-01

    United States General Accounting Office GAO By the Comptroller General of the United States March 2002 HIGHLIGHTS OF GAO’S CORPORATE GOVERNANCE , TRANSPARENCY...to) - Title and Subtitle HIGHLIGHTS OF GAO S CORPORATE GOVERNANCE , TRANSPARENCY AND ACCOUNTABILITY FORUMs Contract Number Grant Number Program...Subject: Highlights of GAO’s Corporate Governance , Transparency, and Accountability Forum The recent sudden and largely unexpected bankruptcy of one

  14. Quality Control Review of the Defense Finance and Accounting Service Internal Audit Organization

    Science.gov (United States)

    2014-12-01

    No. DODIG-2015-043 D E C E M B E R 1 , 2 0 1 4 Quality Control Review of the Defense Finance and Accounting Service Internal Audit Organization... FINANCE AND ACCOUNTING SERVICE SUBJECT: Quality Control Review of the Defense Finance and Accounting Service Internal Audit Organization (Report No...organization, Defense Finance and Accounting Service Office of Internal Review (DFAS IR), in effect for the period ended June 30, 2014. The generally

  15. Back office to box office

    DEFF Research Database (Denmark)

    Haigh, Matthew

    sees a mounting unsecured debt where its members see practical value. Between the two, a steward who may not profit from its office delegates it to back-office agents whose fiduciary management is engendered by box office-sized bonuses. Standard theorisation has foundered. The architecture...

  16. 10 CFR 1.31 - Office of the Chief Financial Officer.

    Science.gov (United States)

    2010-01-01

    ... 10 Energy 1 2010-01-01 2010-01-01 false Office of the Chief Financial Officer. 1.31 Section 1.31 Energy NUCLEAR REGULATORY COMMISSION STATEMENT OF ORGANIZATION AND GENERAL INFORMATION Headquarters Chief Financial Officer § 1.31 Office of the Chief Financial Officer. The Office of the Chief Financial...

  17. BO-CEC Business and Office Careers Course Guide; Junior High and Middle Schools.

    Science.gov (United States)

    Colorado State Univ., Ft. Collins. Dept. of Vocational Education.

    The curriculum guide for middle and junior high school grades presents 15 resource units, designed to simulate business career situations, organized into five sections: clerical (receptionist, general office worker, cashier, typist, and accounting clerk), secretarial/stenographic (secretary, court reporter, executive secretary), accounting and…

  18. 4 CFR 3.2 - Oath of office.

    Science.gov (United States)

    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...

  19. Effects of office innovation on office workers' health and performance

    NARCIS (Netherlands)

    E.M. Meijer; M.H.W. Frings-Dresen; J.K. Sluiter

    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, c

  20. Process Accounting

    OpenAIRE

    Gilbertson, Keith

    2002-01-01

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

  1. Eine obligatorische longitudinale Ausbildung von Studierenden in 530 Grundversorgerpraxen [The new undergraduate mentoring program in 530 General Practioner's offices - A Mandatory Longitudinal Curriculum in Primary Care

    Directory of Open Access Journals (Sweden)

    Frey, Peter

    2009-05-01

    Full Text Available [english] In autumn of 2007, the Medical Faculty of the University of Berne implemented an undergraduate program in primary care medicine. The clerkships, which are mandatory for all students of human medicine, permit students in the first four years of their studies to maintain contact to a supervising general practitioner. Students in the Bachelor’s degree program complete eight half-day visits in a GP’s office each year, whereas Master’s students complete a three-week block. The program promotes clinical and communicational skills and aims to awaken the interest of medical students in primary care medicine. It also allows students to develop a long-term relationship to a general practitioner as a mentor. Early contact to patients should help to motivate students in their academic studies and future profession, as well as improve their professional demeanor. It was possible to provide the required 645 training places within two years, thanks to the overwhelming commitment of 530 general practitioners. The development, concept, implementation, and assessment of the clerkships are presented in this report. [german] An der Medizinischen Fakultät der Universität Bern wurden im Herbst 2007 neue Ausbildungsmodule in Hausarztmedizin implementiert. Diese obligatorischen Praktika ermöglichen allen Studierenden der Humanmedizin während der ersten vier Studienjahre einen kontinuierlichen Kontakt zu einem Lehrarzt in der Grundversorgung. Die Studierenden absolvieren im Bachelor-Studium acht halbtägige Praktika pro Jahr, im Masterstudium einen dreiwöchigen Praktikumsblock. Die Praktika sollen das Ausbildungsspektrum erweitern, das Interesse der Studierenden an der Grundversorgung wecken und den Aufbau einer Mentorbeziehung zu einem Hausarzt ermöglichen. Mit dem frühen Patientenkontakt soll die Motivation der Studierenden für das Studium und den Beruf gefördert und die professionelle Haltung verbessert werden. Dank dem enormen Engagement der

  2. 77 FR 40884 - Office of the Chief Information Officer; Information Collection; Temporary Contractor Information...

    Science.gov (United States)

    2012-07-11

    ... Solutions (IA), Office of the Chief Information Officer (OCIO), General Services Administration (GSA..., Director, OCIO Identity Credential and Access Management Division, GSA, telephone (202) 501- 2447 or...

  3. Attitudes regarding the national forensic DNA database: Survey data from the general public, prison inmates and prosecutors' offices in the Republic of Serbia.

    Science.gov (United States)

    Teodorović, Smilja; Mijović, Dragan; Radovanović Nenadić, Una; Savić, Marina

    2017-01-21

    Worldwide, the establishment of national forensic DNA databases has transformed personal identification in the criminal justice system over the past two decades. It has also stimulated much debate centering on ethical issues, human rights, individual privacy, lack of safeguards and other standards. Therefore, a balance between effectiveness and intrusiveness of a national DNA repository is an imperative and needs to be achieved through a suitable legal framework. On its path to the European Union (EU), the Republic of Serbia is required to harmonize its national policies and legislation with the EU. Specifically, Chapter 24 of the EU acquis communautaire (Justice, Freedom and Security) stipulates the compulsory creation of a forensic DNA registry and adoption of corresponding legislation. This process is expected to occur in 2016. Thus, in light of launching the national DNA database, the goal of this work is to instigate a consultation with the Serbian public regarding their views on various aspects of the forensic DNA databank. Importantly, this study specifically assessed the opinions of distinct categories of citizens, including the general public, the prosecutors' offices staff, prisoners, prison guards, and students majoring in criminalistics. Our findings set a baseline for Serbian attitudes towards DNA databank custody, DNA sample and profile inclusion and retention criteria, ethical issues and concerns. Furthermore, results clearly demonstrate a permissive outlook of the respondents who are professional "beneficiaries" of genetic profiling and a restrictive position taken by the respondents whose genetic material has been acquired by the government. We believe that this opinion poll will be essential in discussions regarding a national DNA database, as well as in motivating further research on the reasons behind the observed views and subsequent development of educational strategies. All of these are, in turn, expected to aid the creation of suitable

  4. Ergonomics in the office environment

    Science.gov (United States)

    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.

  5. 15 February 2012 - Geneva United Nations Office Director-General K.-J. Tokayev in the LHC tunnel with Adviser for Relations with international organisations M. Bona and Technology Department Head F. Bordry.

    CERN Multimedia

    Jean-claude Gadmer

    2012-01-01

    Kassym-Jomart Tokayev, director-general of the United Nations Office at Geneva, (centre picture 02), visited CERN on 15 February. He toured the LHC tunnel with Maurizio Bona, CERN’s adviser to the director-general, relations with international organizations, left, and Frédérick Bordry, CERN’s technology department head. He also visited the ATLAS underground experimental area, as well as the exhibition at the Globe of Science and Innovation.

  6. 7 CFR 1773.1 - General.

    Science.gov (United States)

    2010-01-01

    ... those standard provisions of the security instrument utilized by the Rural Utilities Service (RUS) for... the Comptroller General of the United States, United States General Accounting Office, including... internal control over financial reporting, and management letter are required to meet the reporting...

  7. Menopause as a long-term risk to health: implications of general practitioner accounts of prevention for women's choice and decision-making.

    Science.gov (United States)

    Murtagh, Madeleine J; Hepworth, Julie

    2003-03-01

    Over the past two decades medical researchers and modernist feminist researchers have contested the meaning of menopause. In this article we examine various meanings of menopause in major medical and feminist literature and the construction of menopause in a semi-structured interview study of general practitioners in rural South Australia. Three discursive themes are identified in these interviews; (i) .the hormonal menopause - symptoms, risk, prevention; (ii). the informed menopausal woman; and (iii). decision-making and hormone replacement therapy. By using the discourse of prevention, general practitioners construct menopause in relation to women's health care choices, empowerment and autonomy. We argue that the ways in which these concepts are deployed by general practitioners in this study produces and constrains the options available to women. The implications of these general practitioner accounts are discussed in relation to the proposition that medical and feminist descriptions of menopause posit alternative but equally-fixed truths about menopause and their relationship with the range of responses available to women at menopause. Social and cultural explanations of disease causality (c.f. Germov 1998, Hardey 1998) are absent from the new menopause despite their being an integral part of the framework of the women's health movement and health promotion drawn on by these general practitioners. Further, the shift of responsibility for health to the individual woman reinforces practice claims to empower women, but oversimplifies power relations and constructs menopause as a site of self-surveillance. The use of concepts from the women's health movement and health promotion have nevertheless created change in both the positioning of women as having 'choices' and the positioning of some general practitioners in terms of greater information provision to women and an attention to the woman's autonomy. In conclusion, we propose that a new menopause has evolved

  8. Marketing Contábil nos Escritórios de Contabilidade do Estado de São PauloAccounting Marketing by Accounting Offices in the State of Sao PauloMarketing Contable en los Oficinas de Contabilidad del Estado de São Paulo

    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

  9. Mail office

    CERN Multimedia

    2006-01-01

    Members of the personnel are kindly requested to empty their mail boxes. Any mail remaining in mail boxes will be collected and resorted by Mail Office staff on 6 April. Only specifically addressed mail will be re-delivered.

  10. Mail Office

    CERN Multimedia

    2006-01-01

    Members of the personnel are kindly requested to empty their mail boxes. Any mail remaining in mail boxes will be collected and resorted by Mail Office staff on 1st June. Only specifically addressed mail will be re-delivered.

  11. Internet Accounting

    NARCIS (Netherlands)

    Pras, Aiko; Beijnum, van Bert-Jan; Sprenkels, Ron; Párhonyi, Robert

    2001-01-01

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

  12. ACCOUNTING AUTOMATIONS RISKS

    OpenAIRE

    Муравський, В. В.; Хома, Н. Г.

    2015-01-01

    Accountant accepts active voice in organization of the automated account in the conditions of the informative systems introduction in enterprise activity. Effective accounting automation needs identification and warning of organizational risks. Authors researched, classified and generalized the risks of introduction of the informative accounting systems. The ways of liquidation of the organizational risks sources andminimization of their consequences are gives. The method of the effective con...

  13. Extending the simple linear regression model to account for correlated responses: an introduction to generalized estimating equations and multi-level mixed modelling.

    Science.gov (United States)

    Burton, P; Gurrin, L; Sly, P

    1998-06-15

    Much of the research in epidemiology and clinical science is based upon longitudinal designs which involve repeated measurements of a variable of interest in each of a series of individuals. Such designs can be very powerful, both statistically and scientifically, because they enable one to study changes within individual subjects over time or under varied conditions. However, this power arises because the repeated measurements tend to be correlated with one another, and this must be taken into proper account at the time of analysis or misleading conclusions may result. Recent advances in statistical theory and in software development mean that studies based upon such designs can now be analysed more easily, in a valid yet flexible manner, using a variety of approaches which include the use of generalized estimating equations, and mixed models which incorporate random effects. This paper provides a particularly simple illustration of the use of these two approaches, taking as a practical example the analysis of a study which examined the response of portable peak expiratory flow meters to changes in true peak expiratory flow in 12 children with asthma. The paper takes the reader through the relevant practicalities of model fitting, interpretation and criticism and demonstrates that, in a simple case such as this, analyses based upon these model-based approaches produce reassuringly similar inferences to standard analyses based upon more conventional methods.

  14. Accounting Automation

    OpenAIRE

    Laynebaril1

    2017-01-01

    Accounting Automation   Click Link Below To Buy:   http://hwcampus.com/shop/accounting-automation/  Or Visit www.hwcampus.com Accounting Automation” Please respond to the following: Imagine you are a consultant hired to convert a manual accounting system to an automated system. Suggest the key advantages and disadvantages of automating a manual accounting system. Identify the most important step in the conversion process. Provide a rationale for your response. ...

  15. 77 FR 202 - Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References

    Science.gov (United States)

    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...

  16. 32 CFR 623.4 - Accounting procedures.

    Science.gov (United States)

    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...

  17. 9 June 2016 - British Foreign and Commonwealth Office, Minister of State H. Swire MP signing the guest book with CERN Director-General F. Gianotti.

    CERN Multimedia

    Bennett, Sophia Elizabeth

    2016-01-01

    The Rt Hon Hugo Swire MP Minister of State Foreign and Commonwealth Office United Kingdom of Great Britain and Northern Ireland; in the LHC superconducting magnet test hall with Beams Department Head P. Collier and in ATLAS Visitor Centre with ATLAS Collaboration Spokesperson D. Charlton.

  18. 31 CFR 50.2 - Responsible office.

    Science.gov (United States)

    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...

  19. Educational Accountability

    Science.gov (United States)

    Pincoffs, Edmund L.

    1973-01-01

    Discusses educational accountability as the paradigm of performance contracting, presents some arguments for and against accountability, and discusses the goals of education and the responsibility of the teacher. (Author/PG)

  20. Accounting outsourcing

    OpenAIRE

    Richtáriková, Paulína

    2012-01-01

    The thesis deals with accounting outsourcing and provides a comprehensive explanation of the topic. At first the thesis defines basic concepts (outsourcing, insourcing, offshoring and outplacement) and describes differences between the accounting outsourcing and outsourcing of other business activities. The emphasis is put on a decision whether or not to implement the accounting outsourcing. Thus the thesis describes main reasons why to implement the accounting outsourcing and risks that are ...

  1. Accounting outsourcing

    OpenAIRE

    Klečacká, Tereza

    2009-01-01

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

  2. Accounting standards

    NARCIS (Netherlands)

    Stellinga, B.; Mügge, D.

    2014-01-01

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

  3. BGCI China office opens

    Institute of Scientific and Technical Information of China (English)

    2008-01-01

    @@ The official opening ceremony of the China Office of Botanic Gardens Conservation International (BGCI) was held in the CAS South China Botanical Garden (SCBG) in Guangzhou, capital of south China's Guangdong Province, on 26 February. The event brought together more than 100 high-caliber scholars and officials, including Secretary General of BGCI Mme.

  4. Mail Office

    CERN Document Server

    2012-01-01

    Members of the personnel are kindly requested to empty their mail boxes. Any mail remaining in mail boxes will be collected and re-sorted by Mail Office staff on Wednesday 31st of October. Only specifically addressed mail will be re-delivered.

  5. Mail Office

    CERN Multimedia

    GS Department

    2009-01-01

    Members of the personnel are kindly requested to empty their mail boxes. Any mail remaining in mail boxes will be collected and resorted by Mail Office staff on Thursday 8 October 2009. Only specifically addressed mail will be re-delivered.

  6. The Responsibilities of Accountants

    OpenAIRE

    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...

  7. 48 CFR 9904.406 - Cost accounting standard-cost accounting period.

    Science.gov (United States)

    2010-10-01

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

  8. COMPUTER-ASSISTED ACCOUNTING

    Directory of Open Access Journals (Sweden)

    SORIN-CIPRIAN TEIUŞAN

    2009-01-01

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

  9. Guide to Competency-Based Education for Business and Office Occupations. A Catalog of Bookkeeping/Accounting, Clerical/Secretarial, and Data Processing Skills Which Your Students Need to Get a Job and to Keep It.

    Science.gov (United States)

    New Mexico State Dept. of Education; Santa Fe. Div. of Vocational Education.

    This curriculum guide was developed to help administrators develop a competency-based postsecondary curriculum to prepare students for employment in business and office occupations. The content is in five sections. The first one introduces the concepts and techniques of competency-based education and includes some sample forms, such as student…

  10. 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.

  11. Mail Office

    CERN Document Server

    GS Department

    2009-01-01

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

  12. The Accounting Technology from the Horizon of Generalized Technology%广义技术视野中的会计技术

    Institute of Scientific and Technical Information of China (English)

    张现争

    2013-01-01

    There are many documents researching the character of accounting, including naturality, sociality, technicality, science property, system property, information property and behavior property. Yet there isn't the document researching the accounting technology belongs to which type of technology. The document summarizes the conception of technology, considers the accounting technology doesn't belong to narrow sense technology, but belongs to broad sense technology. The document analyses the profit directionality of the accounting technology. The document also discriminates between the accounting technology and the accounting approach.%  探讨会计性质的文献很多,探讨范围包括自然属性与社会属性,技术性与科学性,系统性,信息性,行为性等。会计的技术属性广为认可,但尚缺乏会计技术是否属于技术,属于哪类技术的研究。文章以技术的概念为研究起点,认为会计技术不属于狭义技术,属于广义技术中的社会技术;分析了会计技术的利润指向性;对会计技术与会计方法进行了辨析。

  13. 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...

  14. Public Accountancy Handbook.

    Science.gov (United States)

    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…

  15. Public Accountancy Handbook.

    Science.gov (United States)

    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…

  16. Notification: Office of Water Hotline Complaint

    Science.gov (United States)

    July 5, 2012. This memorandum is notification that the Office of Inspector General (OIG) is initiating a review of a Hotline complaint alleging misconduct by an Office of Water (OW) employee in the performance of duties.

  17. 48 CFR 2032.402 - General.

    Science.gov (United States)

    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...

  18. 32 CFR 286.28 - General provisions.

    Science.gov (United States)

    2010-07-01

    ... the Office of Management and Budget Uniform Freedom of Information Act Fee Schedule and Guidelines... special account. The cost to the Department of Treasury to handle such remittance is negligible and shall... general public likely to result from disclosure. The key element in determining the applicability of...

  19. 34 CFR 668.154 - Institutional accountability.

    Science.gov (United States)

    2010-07-01

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

  20. 47 CFR 0.13 - Functions of the Office.

    Science.gov (United States)

    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...

  1. 47 CFR 0.41 - Functions of the Office.

    Science.gov (United States)

    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...

  2. 26 April 2012 - Extraordinary and plenipotentiary Ambassador A. Dékány, Permanent Representative of the Republic of Hungary to the United Nations Office and other international organisations at Geneva, signing the guest book with CERN Director-General R. Heuer; visiting the LHC tunnel at Point 5 and CMS experimental area and surface building with Collaboration Deputy Spokespersom T. Camporesi; accompanied by M. Bajko, Technology Department. International Relations Office Adviser R. Voss also present.

    CERN Multimedia

    Jean-claude Gadmer

    2012-01-01

    26 April 2012 - Extraordinary and plenipotentiary Ambassador A. Dékány, Permanent Representative of the Republic of Hungary to the United Nations Office and other international organisations at Geneva, signing the guest book with CERN Director-General R. Heuer; visiting the LHC tunnel at Point 5 and CMS experimental area and surface building with Collaboration Deputy Spokespersom T. Camporesi; accompanied by M. Bajko, Technology Department. International Relations Office Adviser R. Voss also present.

  3. Elsa Baxter, head of the Swiss Post Office's Stamps and Philately Unit, presents to Robert Aymar, CERN's Director-General, the Swiss commemorative stamp dedicated to CERN

    CERN Multimedia

    Patrice Loiez

    2004-01-01

    'I am delighted to offer you a special stamp which commemorates your Laboratory's fifty-year history and pays tribute to its achievements, its pioneering spirit and its perseverance' said Mrs Baxter to Robert Aymar, CERN's Director-General.

  4. ADP Bid Protests: Better Disclosure and Accountability of Settlements Needed

    Science.gov (United States)

    1990-03-01

    but Few A With Mosey S -7 The.Census Bureaus expeice and concern about ossCA’s bid 1rotest procedures prompted.a DN Aft•ment of Commerce official in...GAO/GGD-S-13 ADP Bid Protest Settlements * 4 r 0 @ Appendix I ADP Bid Protests Fil With the GSBCA and£ G O From April to September 30, 18N General...J. Socolar Special Assistant to the Comptroller General General Accounting Office 蚉 G Street, N.V. Vashington, D.C. 20548 Subject: Analysis of

  5. Office managers' forum.

    Science.gov (United States)

    Lam, Samuel M; Hankins, Launa; Dieter, Andrea; Garcia, Sandie; Hepp, Delphine; Jordan, Janet L; Silver, William E; Shorr, Jay Alan; Sullivan, Susan E; Whatcott, Pam; Williams, Edwin F; Waldman, S Randolph

    2010-11-01

    This article is a summary of the key elements presented during the conference held as part of the Practice Management and Development course sponsored by the Multi-Specialty Foundation in Las Vegas, Nevada in 2009. This article represents an amalgam of perspectives from practices across the United States. The Office Managers' Forum brought together the office managers and surgeons from practices across the United States as panelists. The panelists answered a multitude of practice management questions that included wide-ranging topics such as accounting and financing, staff well being, working with a spouse, hiring and firing, staff meetings, accreditation, motivation, and problems and perks specifically associated with a facial plastic surgery practice.

  6. Signature for a partership between CERN and Israel - His Excellency Mr Itzhak Levanon, Ambassador, Permanent Representative of Israel to the Unite Nations Office and specialized institutions in Geneva and Mr Robert Aymar, CERN Director General

    CERN Multimedia

    Maximilien Brice

    2004-01-01

    On 29 November 2004, the Israeli ambassador to the United Nations Office at Geneva, Itzhak Levanon, and CERN's director-general, Robert Aymar, signed a new protocol to the Co-operation Agreement between the government of Israel and CERN. This protocol covers a substantial increase in the Israeli contribution to CERN's Large Hadron Collider (LHC) Project. Israeli scientists have been participating in CERN's scientific activities since 1960, and in 1992 Israel became the first non-member state to make regular financial contributions to CERN's budget.

  7. 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.

  8. A GENERAL LEAST SQUARE DETERMINATION OF THE IMPEDANCE OF AN ANTENNA FROM SLOTTED LINE MEASUREMENTS ACCOUNT TAKEN OF THE ATTENUATION OF THE LINE.

    Science.gov (United States)

    distance from the load to the tap points of the line. A general least square method is developed to determine the parameters of a standing wave with...the general least square analysis are shown to reduce to those of the least square with no attenuation and the three pin analysis with attenuation. (Author)

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

    NARCIS (Netherlands)

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

    2006-01-01

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

  10. CPAs in Mississippi: Communication Skills and Software Needed by Entry-Level Accountants

    Science.gov (United States)

    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…

  11. 12 CFR 573.12 - Limits on sharing account number information for marketing purposes.

    Science.gov (United States)

    2010-01-01

    ... for marketing purposes. 573.12 Section 573.12 Banks and Banking OFFICE OF THRIFT SUPERVISION... sharing account number information for marketing purposes. (a) General prohibition on disclosure of... telemarketing, direct mail marketing, or other marketing through electronic mail to the consumer. (b)...

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

    NARCIS (Netherlands)

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

    2006-01-01

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

  13. 32 CFR 22.605 - Grants officers' responsibilities.

    Science.gov (United States)

    2010-07-01

    ..., and another copy is forwarded to the finance and accounting office designated to make the payments to... first page of the copies forwarded to the recipient, the administrative grants officer, and the finance and accounting office. On the first page of the copy forwarded to the recipient, the grants...

  14. Office of Child Care

    Science.gov (United States)

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

  15. Office of Child Care

    Science.gov (United States)

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

  16. 28 CFR 0.91 - Office for Victims of Crime.

    Science.gov (United States)

    2010-07-01

    ... 28 Judicial Administration 1 2010-07-01 2010-07-01 false Office for Victims of Crime. 0.91 Section...-Office of Justice Programs and Related Agencies § 0.91 Office for Victims of Crime. The Office for Victims of Crime is headed by a Director appointed by the Assistant Attorney General, Office of...

  17. The Application of General Ledger Module of Kingdee Software to Cost Accounting Under the New Hospital Accounting System%新《医院会计制度》下运用金蝶软件总账模块进行成本核算的实践

    Institute of Scientific and Technical Information of China (English)

    余迅佳

    2012-01-01

    The new version of Hospital Financial System and Hospital Accounting System issued by the Ministry of Finance puts forward clear requirements on cost accounting and management.Hospitals should adjust financial accounting software to meet the needs of the new version. Taking the cost accounting by Joint Shantou International Eye Center of Shantou University and the Chinese University of Hong Kong as an example, The thesis discusses on the method of General Ledger Module of Kingdee Software to Cost Accounting under the New Hospital Accounting system.%财政部在新版《医院财务制度》和《医院会计制度》中对加强公立医院成本核算与控制提出了明确规定,财务核算软件也应作相应调整,以适应新制度对医院全成本核算的要求.文章以新制度下汕头大学·香港中文大学联合汕头国际眼科中心开展成本核算的实践为例,探讨利用金蝶软件会计总账模块进行全成本核算的方法.

  18. 22 CFR 401.3 - Permanent offices.

    Science.gov (United States)

    2010-04-01

    ... Relations INTERNATIONAL JOINT COMMISSION, UNITED STATES AND CANADA RULES OF PROCEDURE General § 401.3 Permanent offices. The permanent offices of the Commission shall be at Washington, in the District of... of the Commission shall have full charge and control of said offices, respectively....

  19. 17 CFR 140.1 - Headquarters office.

    Science.gov (United States)

    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.,...

  20. 12 CFR 545.96 - Agency office.

    Science.gov (United States)

    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...

  1. 24 CFR 300.9 - Office.

    Science.gov (United States)

    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....

  2. 20 CFR 404.1073 - Public office.

    Science.gov (United States)

    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...

  3. Strategic Black Officer Capital Investment: Increasing Competitiveness for General Officer

    Science.gov (United States)

    2010-05-17

    endured racism, overlooked promotions and the appropriate assignments. The rise of the Black Panther movement, the assassination of Martin Luther King ...management representation, achieved greater productivity and improved creditability among its employees. Research suggests that leadership ...part of the company— traits that are increasingly important as external factors such as globalization and heightened competitiveness impact the

  4. Design Accountability

    DEFF Research Database (Denmark)

    Koskinen, Ilpo; Krogh, Peter

    2015-01-01

    design research is that where classical research is interested in singling out a particular aspect and exploring it in depth, design practice is characterized by balancing numerous concerns in a heterogenous and occasionally paradoxical product. It is on this basis the notion of design accountability...

  5. Design Accountability

    DEFF Research Database (Denmark)

    Koskinen, Ilpo; Krogh, Peter

    2015-01-01

    design research is that where classical research is interested in singling out a particular aspect and exploring it in depth, design practice is characterized by balancing numerous concerns in a heterogenous and occasionally paradoxical product. It is on this basis the notion of design accountability...

  6. Office of Inspector General report on audit of the Department of Energy`s grant for economic development at the Mound Plant

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-02-14

    The downsizing of the Department of Energy`s (Department) facilities as a result of the end of the Cold War had a negative impact on communities that were heavily dependent on the Department`s operations for economic stability. To lessen the impact, the Department provided financial assistance to local communities through Federal grants and cooperative agreements. The objective of this audit was to determine whether funding provided for economic development at the Mount Plant was used for the Department`s intended purposes. Overall, the authors found that the Department`s funds were used for their intended purposes. However, contrary to Federal regulations, the Department advanced the City of Miamisburg, Ohio (City) $2.6 million more than the minimum funds needed to meet immediate cash requirements, and the City kept the majority of the funds in non-interest bearing accounts. The funds were provided to fulfill commitments previously made to the City by senior Department officials, and the Department did not require the City to comply with Federal regulations or grant terms regarding cash advances. As a result, the City held a cash advance of $2.6 million for more than a year and remitted only $10,000 in interest earned on the advance. Management agreed with the finding and recommendations and initiated the appropriate corrective actions.

  7. 78 FR 20619 - Customer Account Registration and Maintenance

    Science.gov (United States)

    2013-04-05

    ... United States Patent and Trademark Office Customer Account Registration and Maintenance ACTION: Proposed... Maintenance'' in the subject line of the message. Mail: Susan K. Fawcett, Records Officer, Office of the Chief... Customer Profile Account Request and 12 minutes 5,000 1,000 Maintenance. Correspondence and...

  8. 28 CFR 0.122 - Office on Violence Against Women.

    Science.gov (United States)

    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......

  9. 75 FR 20363 - Notice of Issuance of Statement of Federal Financial Accounting Standard 38, Accounting for...

    Science.gov (United States)

    2010-04-19

    ... From the Federal Register Online via the Government Publishing Office FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standard 38, Accounting for Federal Oil and Gas Resources AGENCY: Federal Accounting Standards Advisory Board ACTION: Notice....

  10. A general model to calculate the spin-lattice (T1) relaxation time of blood, accounting for haematocrit, oxygen saturation and magnetic field strength.

    Science.gov (United States)

    Hales, Patrick W; Kirkham, Fenella J; Clark, Christopher A

    2016-02-01

    Many MRI techniques require prior knowledge of the T1-relaxation time of blood (T1bl). An assumed/fixed value is often used; however, T1bl is sensitive to magnetic field (B0), haematocrit (Hct), and oxygen saturation (Y). We aimed to combine data from previous in vitro measurements into a mathematical model, to estimate T1bl as a function of B0, Hct, and Y. The model was shown to predict T1bl from in vivo studies with a good accuracy (± 87 ms). This model allows for improved estimation of T1bl between 1.5-7.0 T while accounting for variations in Hct and Y, leading to improved accuracy of MRI-derived perfusion measurements.

  11. 28 CFR 27.3 - Investigations: The Department of Justice's Office of Professional Responsibility and Office of...

    Science.gov (United States)

    2010-07-01

    ... 28 Judicial Administration 1 2010-07-01 2010-07-01 false Investigations: The Department of Justice's Office of Professional Responsibility and Office of the Inspector General. 27.3 Section 27.3... Department of Justice's Office of Professional Responsibility and Office of the Inspector General. (a)(1) An...

  12. AMERICAN ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Mihaela Onica

    2005-01-01

    Full Text Available The international Accounting Standards already contribute to the generation of better and more easily comparable financial information on an international level, supporting thus a more effective allocationof the investments resources in the world. Under the circumstances, there occurs the necessity of a consistent application of the standards on a global level. The financial statements are part of thefinancial reporting process. A set of complete financial statements usually includes a balance sheet,a profit and loss account, a report of the financial item change (which can be presented in various ways, for example as a status of the treasury flows and of the funds flows and those notes, as well as those explanatory situations and materials which are part of the financial statements.

  13. 5 CFR 10.2 - Accountability systems.

    Science.gov (United States)

    2010-01-01

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

  14. Support of US CLIVAR Project Office 2012

    Energy Technology Data Exchange (ETDEWEB)

    Cummings, Donna

    2013-11-21

    SUBJECT: CLOSEOUT OF AWARD NO DE-SC0008494 FINAL REPORT: SUPPORT OF US CLIVAR PROJECT OFFICE 2012 UNIVERSITY CORPORATION FOR ATMOSPHERIC RESEARCH Director of JOSS, supervised the U.S. CLIVAR Project Office Director and helped direct the officer to enhance the goals and objectives of the U.S. CLIVAR Project and budget. Financial Manager of JOSS, worked to complete proposals and monitor compliance with award requirements and funding limitations and ensure the U.S. CLIVAR Project Office complied with UCAR policies and procedures. Project Coordinator administered the funding for the U.S. CLIVAR Project Office and was responsible for coordinating special projects that required additional support from JOSS technical staff. These projects included activities such as website updates, technology upgrades, production of printed reports, and development of graphic elements like logos. Web Developer worked both on web development and graphic work and the work consisted of the following: Maintaining the site ? installing updates to Drupal CMS (Content Management System). Creating new templates for webpages and styling them with CSS and JavaScript/jQuery code. Fixing the styling on webpages that the content contributor/manager (Jenn Mays) created and has had trouble with. Creating new web forms for abstract uploading, subscriptions, and meeting registrations. Created 4 webpages for the ?ASP: Key Uncertainties in the Global Carbon-Cycle? meeting. Developed a document review form, instruction webpages, login redirect, dynamic table with form submissions for the US CLIVAR SSC Science Plan Document Review. This was open to the public from June 12, 2013 until July 10, 2013. During this time the user accounts had to be checked (daily) that were created by the public, to delete any spam ones. Graphics work: preparing images for general use on webpages, webpage banners, and for meeting name badges, creating a US CLIVAR letterhead, redesigning the US AMOC logo. System Administrator spent

  15. Humble Opinion of Computerized Accounting Teaching---Taking Accounting Major of Anhui Vocational College of Police Officers as Example%电算化会计教学之浅见--以安徽警官职业学院会计专业为例

    Institute of Scientific and Technical Information of China (English)

    尹瑜

    2015-01-01

    With the reform of market economy deepening, the computerized accounting personnel become more and more welcomed in all walks of life in society, accordingly, the computerized accounting, as a backbone course of accounting major, becomes very important. Therefore, we should be based on the actual level of the student, choose appropriate accounting software and mature commercialization accounting teaching materials, perfect computerized accounting practice training conditions, constantly train the professional teachers, improve the quality of teaching, and achieve the goal of training high-level application-oriented skills accounting talents for the society.%随着我国市场经济改革的深化,社会各行各业对电算化会计人才素质要求不断提高,相应地,会计专业主干课程电算化会计教学显得愈加重要。为此,应立足于学生的实际层次,选购恰当的电算化会计教材和成熟的商品化会计软件,完善电算化会计实践实训条件,不断培训专业师资队伍,进而提高教学质量,实现高职高专会计专业培养适应社会需要的高级技能应用型人才目标。

  16. 广义虚拟经济视角下的人力资本会计研究%Human CapitalAccounting Research on the View of the General Virtual Economy

    Institute of Scientific and Technical Information of China (English)

    刘晴晴

    2013-01-01

      The emergence of the human capital is one of the most important new characteristics of enterprise developing in general virtual economy.And human capital is the key point of enterprise in using the infor-mation resources to create virtual value.Human capital and material capital share ownership, which is the tendency in human capital accounting development.On theView of the GeneralVirtual Economy this paper first elaborate the correct definition of human resource and human capital, then expand the accounting equa-tion based on intangible assets and its creator human capital and the relationship between the accounting equation.The expanding accounting equation gives accounting basis of the material capital and human capi-talparticipatein income distribution.%  人力资本的出现,是广义虚拟经济时代企业发展中最重要的一个新特点,人力资本是企业利用信息资源创造虚拟价值的关键,人力资本与物质资本共享所有权成为人力资本会计发展的趋势,本文以广义虚拟经济为视角,在正确界定人力资源与人力资本的基础上,基于无形资产及其创造者人力资本与会计恒等式的关系对会计恒等式进行拓展,给出了物质资本与人力资本共同参与收益分配的会计依据。

  17. Office of Inspector General report on audit of the Western Area Power Administration`s contract with Basin Electric Power Cooperative

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-06-25

    At the request of the Western Area Power Administration (Western), an audit of 17 areas was conducted with respect to possible overcharges on a power contract between Western and Basin Electric Power Cooperative (Basin), Contract No. DE-MP65-82WP-19001. The contract for Western`s purchase of electric power from Basin was entered into on April 15, 1982, and was in effect from January 1, 1986, through October 31, 1990. During this 58-month period, Basin billed Western approximately $197.6 million. Overall, it was found that Basin overcharged Western approximately $23.8 million. These overcharges occurred because Basin: (1) did not recognize or amortize as gain its overestimate of completion and correction costs for Antelope Valley Station (AVS) Unit 2; (2) did not amortize the gain on the sale/leaseback of AVS Unit 2 as an offset to lease costs; (3) billed Western prematurely for lease and interest costs; (4) overcharged for the cost of coal by including administrative and general expenses and profit, as well as incorrectly calculating discounts, royalty payments, and imputed interest costs; (5) made faulty calculations of amortization rates for deferred costs; (6) used a shorter depreciation period for AVS common facilities than it had used for other power plants; (7) retained tax benefit transfers; and (8) charged Western for interest and depreciation that had been paid by others. In addition to the $23.8 million in overcharges, interest accrued on the overcharges through December 31, 1996 was estimated to be approximately $22.1 million, resulting in a total of $45.9 million due Western.

  18. Accountability: new challenges, new forms

    NARCIS (Netherlands)

    C. van Woerkum; N. Aarts

    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, meanin

  19. Accountability: new challenges, new forms

    NARCIS (Netherlands)

    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,

  20. Accountability: New challenges, new forms

    NARCIS (Netherlands)

    Woerkum, van 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,

  1. Infrastrukturel Accountability

    DEFF Research Database (Denmark)

    Ubbesen, Morten Bonde

    Hvordan redegør man troværdigt for noget så diffust som en hel nations udledning af drivhusgasser? Det undersøger denne afhandling i et etnografisk studie af hvordan Danmarks drivhusgasregnskab udarbejdes, rapporteres og kontrolleres. Studiet trækker på begreber og forståelser fra 'Science & Tech...... & Technology Studies', og bidrager med begrebet 'infrastrukturel accountability' til nye måder at forstå og tænke om det arbejde, hvormed højt specialiserede praksisser dokumenterer og redegør for kvaliteten af deres arbejde....

  2. Infrastrukturel Accountability

    DEFF Research Database (Denmark)

    Ubbesen, Morten Bonde

    Hvordan redegør man troværdigt for noget så diffust som en hel nations udledning af drivhusgasser? Det undersøger denne afhandling i et etnografisk studie af hvordan Danmarks drivhusgasregnskab udarbejdes, rapporteres og kontrolleres. Studiet trækker på begreber og forståelser fra 'Science & Tech...... & Technology Studies', og bidrager med begrebet 'infrastrukturel accountability' til nye måder at forstå og tænke om det arbejde, hvormed højt specialiserede praksisser dokumenterer og redegør for kvaliteten af deres arbejde....

  3. 48 CFR 52.243-6 - Change Order Accounting.

    Science.gov (United States)

    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...

  4. CHALLENGES OF SUPREME AUDIT INSTITUTIONS: PERSPECTIVE OF AUDITOR-GENERAL OF NIGERIA

    OpenAIRE

    Famous I. O. IZEDONMI PhD; Augustine E. AKHIDIME

    2012-01-01

    Official corruption remain one of the major challenges of Nigeria and has become deep-rooted in her public sector administration leading to severe consequences to the country’s economic and socio-political development. Public financial probity and accountability are promoted partly through the conduct of regular audits by the office of the Auditor- General, recognized as the Supreme Audit Institution (SAI) of any country. The Auditor General Office is expected to serve as a corner stone for g...

  5. Valuation and creative accounting

    Directory of Open Access Journals (Sweden)

    Maria Madalina VOINEA

    2014-06-01

    Full Text Available This paper deals with the economic and financial valuation, that is the only type of valuation, based on a diagnosis and expertise, which has as objective to establish the market value of elements, whether goods or businesses, being a "orientation tool" for the economic operators on the market. There are specific means to measure value but there are also some mechanisms that can influence the value obtained, from the category of creative accounting. Creative accounting occurs due to human intervention and even the most advanced accounting systems are not able to do this due to the lack of reasoning. There must be also assumed that it is possible that these creative accounting techniques may be caused by a simple mistake and not necessarily with the intention of manipulating the financial results and reports. The aim of the paper is to see how specific element valuation can influence the general one, namely the value of a company.

  6. Cortical thickness correlates of specific cognitive performance accounted for by the general factor of intelligence in healthy children aged 6 to 18.

    Science.gov (United States)

    Karama, Sherif; Colom, Roberto; Johnson, Wendy; Deary, Ian J; Haier, Richard; Waber, Deborah P; Lepage, Claude; Ganjavi, Hooman; Jung, Rex; Evans, Alan C

    2011-04-15

    Prevailing psychometric theories of intelligence posit that individual differences in cognitive performance are attributable to three main sources of variance: the general factor of intelligence (g), cognitive ability domains, and specific test requirements and idiosyncrasies. Cortical thickness has been previously associated with g. In the present study, we systematically analyzed associations between cortical thickness and cognitive performance with and without adjusting for the effects of g in a representative sample of children and adolescents (N=207, Mean age=11.8; SD=3.5; Range=6 to 18.3 years). Seven cognitive tests were included in a measurement model that identified three first-order factors (representing cognitive ability domains) and one second-order factor representing g. Residuals of the cognitive ability domain scores were computed to represent g-independent variance for the three domains and seven tests. Cognitive domain and individual test scores as well as residualized scores were regressed against cortical thickness, adjusting for age, gender and a proxy measure of brain volume. g and cognitive domain scores were positively correlated with cortical thickness in very similar areas across the brain. Adjusting for the effects of g eliminated associations of domain and test scores with cortical thickness. Within a psychometric framework, cortical thickness correlates of cognitive performance on complex tasks are well captured by g in this demographically representative sample.

  7. Effects of office innovation on office workers' health and performance.

    Science.gov (United States)

    Meijer, Eline M; Frings-Dresen, Monique H W; Sluiter, Judith K

    2009-09-01

    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, change in health status, upper extremity complaints and perceived productivity were outcomes. No short-term significant differences were found in most outcomes except for quantity of performed work (decrease from 96% to 92%, p = 0.008). In the long-term, no significant differences were found in most outcomes except for an increase in general health (p = 0.011) and a decrease in prevalences of upper extremity complaints (33% to 22%, p = 0.021). Perceived productivity increased significantly 15 months after the implementation. It is concluded that innovative office concepts had no or limited effects on work-related fatigue, health changes and productivity but some positive effects on workers' general health and upper extremity complaints in the long term. Office innovation is being administered often but up to now seldom evaluated on workers' health and productivity.

  8. Support of US CLIVAR Project Office 2012

    Energy Technology Data Exchange (ETDEWEB)

    Cummings, Donna [University Corporation for Atmospheric Research (UCAR), Boulder, CO (United States)

    2013-08-31

    Director of JOSS, supervised the U.S. CLIVAR Project Office Director and helped direct the officer to enhance the goals and objectives of the U.S. CLIVAR Project and budget. Financial Manager of JOSS, worked to complete proposals and monitor compliance with award requirements and funding limitations and ensure the U.S. CLIVAR Project Office complied with UCAR policies and procedures. Project Coordinator administered the funding for the U.S. CLIVAR Project Office and was responsible for coordinating special projects that required additional support from JOSS technical staff. These projects included activities such as website updates, technology upgrades, production of printed reports, and development of graphic elements like logos. Web Developer worked both on web development and graphic work and the work consisted of the following: Maintaining the site ? installing updates to Drupal CMS (Content Management System). Creating new templates for webpages and styling them with CSS and JavaScript/jQuery code. Fixing the styling on webpages that the content contributor/manager (Jenn Mays) created and has had trouble with. Creating new web forms for abstract uploading, subscriptions, and meeting registrations. Created 4 webpages for the ?ASP: Key Uncertainties in the Global Carbon-Cycle? meeting. Developed a document review form, instruction webpages, login redirect, dynamic table with form submissions for the US CLIVAR SSC Science Plan Document Review. This was open to the public from June 12, 2013 until July 10, 2013. During this time the user accounts had to be checked (daily) that were created by the public, to delete any spam ones. Graphics work: preparing images for general use on webpages, webpage banners, and for meeting name badges, creating a US CLIVAR letterhead, redesigning the US AMOC logo. System Administrator spent time working on the migration of the US CLIVAR site from the USGCRP office to UCAR here Boulder. This was done to increase the general speed of

  9. Windows 8 and Office 2013 for dummies

    CERN Document Server

    Rathbone, Andy

    2013-01-01

    Learn to: Navigate the Windows 8 Start screenCreate user accounts and set passwordsUse Word, Excel®, PowerPoint®, and Outlook® Master the basics of Windows 8 and Office 2013! Windows and Office work together to turn your PC into a productivity tool. The unique Windows 8 interface combines with updates to Office 2013 to create a new computing experience. This book offers quick answers for when you get stuck. Learn your way around the Windows 8 Start screen and Charms bar as well as Office 2013 applications.The new Windows - see how to laun

  10. First Report of D. Thomas Ortiz of General Accounting Landázuri the Royal and Supreme Council of the Indies on erection of Real Universidad Mayor de Bogotá, Madrid September 2, 1773

    Directory of Open Access Journals (Sweden)

    Fernando Betancourt-Serna

    2012-11-01

    Full Text Available I. The Viceroyalty of New Granada. II. University reform illustrated in the Viceroyalty of New Granada. III. Francisco Antonio Moreno y Escandon: Status quaestionis university reform illustrated in the Viceroyalty of New Granada in 1772. IV. Representation of Master Fr Bonaventure Antonio Jacinto, OP, Madrid December 19, 1772. V. The first report of the Accountant General of the Royal and Supreme Council of the Indies: a The author of the first report: D. Thomas Ortiz de Landázuri and Arriaga, b The first report: Madrid September 2, 1773.

  11. Office pediatrics. Physical growth and general nutrition.

    Science.gov (United States)

    Oski, F A

    1995-06-01

    Obesity is now one of the most prevalent diseases in the US population. Many observations suggest that two and possibly three critical periods exist for the development of obesity and its complications. An expert committee has developed guidelines for obesity in adolescence and recommendations for preventive services, whereas others have examined adolescent obesity and its cardiovascular risks and have suggested a rational approach to management and the effects of persistent physical activity and inactivity on coronary risk factors in children and young adults.

  12. 7 CFR 2.4 - General officers.

    Science.gov (United States)

    2010-01-01

    ... Secretary for Research, Education, and Economics; the Under Secretary for Marketing and Regulatory Programs... Economic and Community Development; the Under Secretary for Food Safety; the Under Secretary for Food...

  13. Office skills for the general practitioner*

    African Journals Online (AJOL)

    2007-10-11

    Oct 11, 2007 ... manifestations.1 A comprehensive medical eye evaluation includes history ... a consultant at St Aidan's Hospital in Durban until February 2007. ... This article has been reprinted with permission from SA Fam Pract 2006;.

  14. Black General Officers: Why We Lack Them

    Science.gov (United States)

    2012-03-22

    forces.”3 President Truman and his administration understood that an integrated force could more effectively defend a culturally, socially, and racially...News, Washington, D.C.: November 8, 2009, http://proquest.umi.com/ pqdlink?did+189630311& Fmt =3&clientld=20167&RQT=309&VName=PQD: (accessed December

  15. Sustentabilidade ambiental e responsabilidade social voluntária: estudo em um escritório de contabilidade = Environmental sustainability and voluntary social responsibility: a study in an accounting office

    Directory of Open Access Journals (Sweden)

    Claudio Luiz de Freitas

    2011-09-01

    Full Text Available Este estudo, realizado numa empresa de serviços contábeis, objetiva verificar a sustentabilidade ambiental e responsabilidade social voluntária, utilizando de forma parcial o Sistema ContábilGerencial Ambiental – SICOGEA- Geração 2, como ferramenta de avaliação, especificamente a primeira fase da terceira etapa deste sistema. Quanto à abordagem do problema, esta pesquisa é considerada qualitativa. Quanto aos objetivos, à pesquisa passa a ser exploratória. A trajetória metodológica segue três fases: a primeira “Fundamentação teórica” onde são estudados os assuntos pertinentes ao tema. A segunda fase trata da “Análise dos Resultados” onde primeiramente faz-se um breve histórico da empresa pesquisada e após estuda-se análise da sustentabilidade ambiental. Na terceira e última fase apresenta-se a análise da responsabilidade social voluntária e certificação ambiental, como também se propõe melhorias a estrutura existente através do Plano Resumido de Gestão Ambiental- 5W2H. O resultado alcançado pela empresa estudada foi classificado como „Bom‟, tendo alguns pontos de melhoria, relacionados ao critério “Fornecedores”. Verificou-se também a conquista do Selo Piava de Neutralização de Carbono This study head in a financial services company, aims to verify the environmental sustainability and voluntary social responsibility partially using the Accounting System-Environmental Management -SICOGEA Generation-2, as an evaluation tool, specifically the first phase of the third stage of this mentioned system . As an approach to the problem, this research is considered qualitative. As to the objectives the research is being exploratory. The course methodology follows three phases: the first "Theoretical basis" where the relevant subjects to the topic are studied. The second phase deals with the "Analysis Results" where first a brief historical research of the studied company is made and then there is a

  16. 76 FR 61660 - Cost Accounting Standards: Clarification of the Exemption From Cost Accounting Standards for Firm...

    Science.gov (United States)

    2011-10-05

    ... BUDGET Office of Federal Procurement Policy 48 CFR Part 9903 Cost Accounting Standards: Clarification of the Exemption From Cost Accounting Standards for Firm-Fixed-Price Contracts and Subcontracts Awarded... of Federal Procurement Policy, Cost Accounting Standards Board. ACTION: Proposed rule. SUMMARY: The...

  17. Sistema Público de Escrituração Digital - Sped: um estudo nos escritórios de contabilidade no munícipio de Pinhalzinho/SC = Public Digital Bookkeeping System – Sped: a study developed in the accountancy offices in Pzo/SC

    Directory of Open Access Journals (Sweden)

    Marciane Maria Mahle

    2009-07-01

    Full Text Available O artigo objetiva verificar o nível de percepção para a implantação do Sistema Público de Escrituração Digital nos escritórios de contabilidade de Pinhalzinho/SC. A contabilidade está passando por diversas modificações, uma destas é o SPED, um programa desenvolvido para que ela seja mais eficiente e controlada pelos entes interessados. A metodologia empregada na pesquisa é descritiva aplicada, do tipo levantamento, com abordagem quantitativa. De um universo de 16 escritórios de contabilidade em Pinhalzinho/SC, pesquisou-se uma amostra de 12estabelecimentos, registrados na Associação Comercial e Prefeitura do Município e que estão em funcionamento. O instrumento utilizado para a coleta de dados foi um questionário estruturado com perguntas abertas e fechadas, o qual foi aplicado pelos pesquisadores em agosto de 2009.Os resultados demonstram que os escritórios são pequenos, com poucos clientes obrigados ao sistema. Verifica-se a percepção, na opinião dos contabilistas, quanto ao programa. Conclui-se que os contadores estão cientes da gradual implantação do SPED e estão buscando orientação.The reason of this article existence is to verify the level of perception to the implantation of thePublic Digital Bookkeeping System in the accountancy offices in Pzo/SC. Accountancy is goingthrough several changes and one of them is SPED; a program developed to make it become more efficient and controlled by the interested ones. The methodology used in this research isdescriptive applied with a quantitative approach. Among a group of 16 offices in Pzo, only 12had samples analyzed, registered at Association Commercial and City Hall and are workingwith it. The tool used to collect data was a structured questionnaire with open and closedquestions, which was done by the researchers in August 2009. The results show that the officesare small and with only a few clients using the system. The perception in relation to the programis also

  18. 47 CFR 0.21 - Functions of the Office.

    Science.gov (United States)

    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...

  19. 47 CFR 0.101 - Functions of the office.

    Science.gov (United States)

    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...

  20. 47 CFR 0.31 - Functions of the Office.

    Science.gov (United States)

    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...

  1. 47 CFR 0.17 - Functions of the Office.

    Science.gov (United States)

    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...

  2. 47 CFR 0.151 - Functions of the Office.

    Science.gov (United States)

    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...

  3. 47 CFR 0.81 - Functions of the Office.

    Science.gov (United States)

    2010-10-01

    ... workplace diversity, affirmative recruitment, equal employment opportunity, non-discrimination, and civil... Telecommunication FEDERAL COMMUNICATIONS COMMISSION GENERAL COMMISSION ORGANIZATION Organization Office of Workplace Diversity § 0.81 Functions of the Office. (a) The Office of Workplace Diversity (OWD), as a staff office...

  4. Office 365 For Dummies

    CERN Document Server

    Withee, Ken

    2012-01-01

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

  5. Internal Accountability and District Achievement: How Superintendents Affect Student Learning

    Science.gov (United States)

    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,…

  6. Generational Accounting in Iran

    Directory of Open Access Journals (Sweden)

    Mahdi Salehi

    2013-09-01

    Full Text Available The aim of this paper is to study of the generation accounts for Iranian’s generation. We applied the method of Auerbach, Gokhale and Kotlihoff (1991 on the period 1967-2008 in Iran. Our calculation shows with compare to industrial countries, fiscal burden for Iranian’s population is very chip and that depend on fiscal system in Iran. Except the recent years the rate of tax in Iran has been very low. The generation account for the old people (40 olds is 2117 $ but the future generation (t+1 is 36985 $. The share of male and female, during the years, in this burden is similar. Fiscal burden for Iranian’s generation is low but this population should support other burden that calls inflation. Because when the government do not receive the tax income, a low generation account transfer to price general level.

  7. Child Support Enforcement: Effects of Declining Welfare Caseloads Are Beginning To Emerge. United States General Accounting Office Report to the Chairman, Subcommittee on Human Resources, Committee on Ways and Means, House of Representatives.

    Science.gov (United States)

    Hembra, Richard L.

    As a condition of receiving federal Temporary Assistance for Needy Families (TANF) funds, states are required to operate Child Support Enforcement (CSE) programs. Families receiving TANF are required to participate in the CSE program; families not receiving TANF may also request CSE services. However, since 1994, an increasing number of states…

  8. Proactive inhibitory control: A general biasing account.

    Science.gov (United States)

    Elchlepp, Heike; Lavric, Aureliu; Chambers, Christopher D; Verbruggen, Frederick

    2016-05-01

    Flexible behavior requires a control system that can inhibit actions in response to changes in the environment. Recent studies suggest that people proactively adjust response parameters in anticipation of a stop signal. In three experiments, we tested the hypothesis that proactive inhibitory control involves adjusting both attentional and response settings, and we explored the relationship with other forms of proactive and anticipatory control. Subjects responded to the color of a stimulus. On some trials, an extra signal occurred. The response to this signal depended on the task context subjects were in: in the 'ignore' context, they ignored it; in the 'stop' context, they had to withhold their response; and in the 'double-response' context, they had to execute a secondary response. An analysis of event-related brain potentials for no-signal trials in the stop context revealed that proactive inhibitory control works by biasing the settings of lower-level systems that are involved in stimulus detection, action selection, and action execution. Furthermore, subjects made similar adjustments in the double-response and stop-signal contexts, indicating an overlap between various forms of proactive action control. The results of Experiment 1 also suggest an overlap between proactive inhibitory control and preparatory control in task-switching studies: both require reconfiguration of task-set parameters to bias or alter subordinate processes. We conclude that much of the top-down control in response inhibition tasks takes place before the inhibition signal is presented.

  9. 高校办公室秘书角色与素质提升对策%The Role of the Secretary of the University's General Office and Quality Promotion

    Institute of Scientific and Technical Information of China (English)

    张敏

    2011-01-01

    University General Office is the hub department of the university, whose function it is to act as a connection link between the leadership and the staff, a bridge of contact with others and a communication means with the external departments. Therefore, it has put higher requirements on the secretary who shoulders all the responsibilities. The secretary should act as a servant, a supervisor and an advisor. To do a better job, the secretary must keep on learning and practicing so as to improve their quality.%高校办公室是高校内承上启下、联系左右,沟通内外的枢纽部门,对具体承担工作的秘书人员提出了更高的要求。高校办公室秘书需要定位好自己的服务者、督办者、参谋者角色,通过不断的学习和实践,提高自身素质的,从而更好地担负起高校办公室秘书的重任。

  10. Concepts Needed by Managerial Personnel in Automated Offices as Perceived by Office Systems Consultants and Collegiate Business Faculty.

    Science.gov (United States)

    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…

  11. 12 CFR 905.13 - Office of Supervision.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 7 2010-01-01 2010-01-01 false Office of Supervision. 905.13 Section 905.13... OPERATIONS DESCRIPTION OF ORGANIZATION AND FUNCTIONS General Organization § 905.13 Office of Supervision. (a) General. The Office of Supervision is responsible for conducting on-site examinations of the...

  12. Consequences of Accounting Standards

    Institute of Scientific and Technical Information of China (English)

    Cai Mingyue

    2009-01-01

    The first part of this article consists in attempting to highlight the importance of concerning about the economic consequences and introducing the foundation of economic consequence theory, proposing that the accounting standard is not only a kind of technical standard, it also has the economic consequences, so it becomes the object which all quarters special interest group gambles to get latent profit. After general characterization of the economic consequences in the second part, the article gives a description of the influences the change of accounting standards bring to the government, the ordinary investors and creditors, the auditors, and the enterprise, establishing a framework that how those groups react as the economic consequences in the third part. The fourth section compare technical theory and accounting standards theory, links the basic norms of accounting such as conservatism, relevance and reliability to the methods of escaping the harm of economic consequences, then proposes some specific methods in the formuhtion of accounting standard. Finally, the article utilizes the methods to settle the problems appearing in Chinese market.

  13. Report on selected concerns regarding property accountability at the Continuous Electron Beam Accelerator facility

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1995-11-24

    The Continuous Electron Beam Accelerator Facility (CEBAF) is a federally funded research and development center at Newport News, Virginia, At the time of our review, Southeastern Universities Research Association (SURA) was operating CEBAF for the Department of Energy (DOE) under a management and operating (M&O) contract administered by DOE`s Oak Ridge Operations Office. SURA is currently operating CEBAF under a performance based management contract, The purpose of our inspection was to evaluate selected management issues regarding property accountability at CEBAF that we identified as a result of a complaint received by the Office of Inspector General. The complainant alleged a lack of accountability for Government equipment at CEBAF and the lack of an equipment inventory. Specifically, the complainant alleged, among other things, that after a named supervisor departed, CEBAF personnel had no idea what equipment had been assigned to the supervisor and could not account for any missing materials.

  14. 46 CFR 232.2 - General instructions.

    Science.gov (United States)

    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....

  15. 6 JUne 2016 - Permanent Representative of Greece to the United Nations Office at Geneva and other international organisations in Switzerland Ambassador A. Korka signing the guest book with CERN Director-General F. Gianotti.

    CERN Multimedia

    Bennett, Sophia Elizabeth

    2016-01-01

    Her Excellency Ms Anna Korka Ambassador Permanent Representative of Greece to the United Nations Office at Geneva and other international organisations in Switzerland; Also present: Deputy Permanent Representative I. Tsaousis, Member State Liaison Officer E. Tsesmelis, Director for International Relations C. Warakaulle and Head of Member State Relations P. Wells.

  16. Enhancing accountability in the cloud

    NARCIS (Netherlands)

    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,

  17. LA ADAPTACIÓN DE LAS SOCIEDADES COOPERATIVAS AL NUEVO PLAN GENERAL CONTABLE: ANÁLISIS DE LAS PRINCIPALES IMPLICACIONES ECONÓMICAS Y FINANCIERAS/THE ADJUSTMENT OF THE COOPERATIVE SOCIETIES TO THE NEW GENERAL ACCOUNTING PLAN: ANALYSIS OF THE PRINCIPAL ECONOMIC AND FINANCIAL IMPLICATIONS

    Directory of Open Access Journals (Sweden)

    Javier ITURRIOZ DEL CAMPO

    2008-01-01

    Full Text Available La aprobación de la Ley 16/2007, de reforma y adaptación de la legislación mercantil en materia contable en España, así como del Plan General de Contabilidad, y del Plan General de Contabilidad para Pequeñas y Medianas Empresas, han permitido la incorporación de los nuevos criterios contables recogidos en la Normas Internacionales de Información Financiera (NIIF para dar respuesta al objetivo marcado desde la Unión Europa de favorecer la comparación de los estados contables elaborados en los distintos estados miembros, para contribuir así a incrementar la transparencia de los mercados en un entorno económico cada vez más global e internacional. No obstante, en el caso de las sociedades cooperativas, todavía está pendiente de publicación la correspondiente norma sectorial. Por ello, a lo largo de este trabajo se pretende analizar las implicaciones que tienen en las sociedades cooperativas tanto las novedades contables ya publicadas como los aspectos que deben ser fijados en la citada regulación sectorial atendiendo a sus características especiales. /The Law 16/2007, of reform and adjustment of the mercantile legislation about accounting in Spain, as well as of the General Plan of Accounting, and of the General Plan of Accounting for Small and Medium Companies, they have allowed the incorporation of the new accounting criteria gathered in International Financial Reporting Standards (IFRS to give response to the aim marked from the European Union of favouring the comparison of the accounting forms elaborated in the different member states, to help to increase this way the transparency of the markets in an economic environment increasingly globally and internationally. Nevertheless, in case of the cooperative societies, the sectorial normative has not been published. This work centres on the analysis of the implications that have in the cooperative societies so much the accounting innovations already published as the aspects that

  18. INTERPRETATION, COPING & ACCOUNTABILITY IN SOCIAL ACCOUNTING

    OpenAIRE

    Lehman, Glen

    2013-01-01

    Many accountants and accounting theorists believe that objective accounts of the external world are possible. This paper critiques such arguments via an examination of the ethical assumptions underpinning social and environmental accounting. In the early 1990s, David Solomons and Tony Tinker debated the idea that accounting was a fair, just and neutral means to represent reality. On the one hand, Tinker argued that accounting reports are simply artificial constructions and are not objectiv...

  19. 34 CFR 303.346 - Responsibility and accountability.

    Science.gov (United States)

    2010-07-01

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

  20. Human Services Offices

    Data.gov (United States)

    Fairfax County, Virginia — This data contains point features representing the human services offices within Fairfax County.“HS_Region” is the office for each human services region, “DFS_Area”...

  1. Interactive Office user's manual

    Science.gov (United States)

    Montgomery, Edward E.; Lowers, Benjamin; Nabors, Terri L.

    1990-01-01

    Given here is a user's manual for Interactive Office (IO), an executive office tool for organization and planning, written specifically for Macintosh. IO is a paperless management tool to automate a related group of individuals into one productive system.

  2. HUD's Local Office Directory

    Data.gov (United States)

    Department of Housing and Urban Development — HUD is organized in 10 Regions. Each Region is managed by a Regional Administrator, who also oversees the Regional Office. Each Field Office within a Region is...

  3. 5 June 2013 - European Union Ambassador to Switzerland and the Principality of Liechtenstein R. Jones in the ATLAS cavern with ATLAS Collaboration Deputy Spokesperson T. Wengler, in the LHC tunnel at Point 1 with Technology Department Head F. Bordry and signing the guest book with Director-General R. Heuer. Head of the EU Projects Office S. Stavrev present.

    CERN Multimedia

    Jean-Claude Gadmer

    2013-01-01

    5 June 2013 - European Union Ambassador to Switzerland and the Principality of Liechtenstein R. Jones in the ATLAS cavern with ATLAS Collaboration Deputy Spokesperson T. Wengler, in the LHC tunnel at Point 1 with Technology Department Head F. Bordry and signing the guest book with Director-General R. Heuer. Head of the EU Projects Office S. Stavrev present.

  4. 3 July 2007 - Ambassador A. Navarro Llanos, Permanent Representative of the Republic of Bolivia to the United Nations Office and other international organisations in Geneva signing a Co-operation Agreement concerning Scientific and Technical Co-operation in High-Energy Physics with CERN Director General R. Aymar.

    CERN Multimedia

    Maximilien Brice

    2007-01-01

    3 July 2007 - Ambassador A. Navarro Llanos, Permanent Representative of the Republic of Bolivia to the United Nations Office and other international organisations in Geneva signing a Co-operation Agreement concerning Scientific and Technical Co-operation in High-Energy Physics with CERN Director General R. Aymar.

  5. 27 February 2012 - Director of the Health Directorate at the Research DG European Commission R. Draghia-Akli in the ATLAS visitor centre with ATLAS Former Collaboration Spokesperson P. Jenni and Head of CERN EU Projects Office S. Stavrev; in the LHC superconducting magnet test hall with E. Todesco; and signing the guest book with CERN Director-General R. Heuer.

    CERN Multimedia

    Michel Blanc

    2012-01-01

    27 February 2012 - Director of the Health Directorate at the Research DG European Commission R. Draghia-Akli in the ATLAS visitor centre with ATLAS Former Collaboration Spokesperson P. Jenni and Head of CERN EU Projects Office S. Stavrev; in the LHC superconducting magnet test hall with E. Todesco; and signing the guest book with CERN Director-General R. Heuer.

  6. 17th September 2010 - Signature of a joint declaration by CERN represented by Director-General R. Heuer and the Brazilian Centre for Physics Research (CBPF) represented by R. Shellard, witnessed by the Ambassador to the United Nations Office M. N. Farani Azevêdo, signing the guest book.

    CERN Multimedia

    Maximilien Brice

    2010-01-01

    17th September 2010 - Signature of a joint declaration by CERN represented by Director-General R. Heuer and the Brazilian Centre for Physics Research (CBPF) represented by R. Shellard, witnessed by the Ambassador to the United Nations Office M. N. Farani Azevêdo, signing the guest book.

  7. The Director-General receives the "150 Years of Romanian Diplomacy" Honorary Award from H.E. Mrs. Maria Ciobanu, Ambassador Extraordinary and Plenipotentiary, Permanent Representative, Permanent Mission of Romania to the United Nations Office and other international organizations in Geneva.

    CERN Multimedia

    Samuel Morier-Genoud

    2012-01-01

    The Director-General receives the "150 Years of Romanian Diplomacy" Honorary Award from H.E. Mrs. Maria Ciobanu, Ambassador Extraordinary and Plenipotentiary, Permanent Representative, Permanent Mission of Romania to the United Nations Office and other international organizations in Geneva.

  8. 16 February 2012 - Permanent Representative of the Russian Federation to the United Nations Office and other international organisations at Geneva Ambassador A.Borodavkin signing the the guest book with CERN Director-General R. Heuer; visiting ATLAS underground experimental area with Collaboration Members O. Fedin, S. Malyukov and A. Romaniouk; throughout accompanied by Adviser T. Kurtyka.

    CERN Multimedia

    Maximilien Brice

    2012-01-01

    16 February 2012 - Permanent Representative of the Russian Federation to the United Nations Office and other international organisations at Geneva Ambassador A.Borodavkin signing the the guest book with CERN Director-General R. Heuer; visiting ATLAS underground experimental area with Collaboration Members O. Fedin, S. Malyukov and A. Romaniouk; throughout accompanied by Adviser T. Kurtyka.

  9. 18 December 2013 - P. Kron Chairman and Chief Executive Officer of ALSTOM signing the Guest Book with the Director-General R. Heuer and visiting the LHC tunnel at Point 1 with Technology Department Head F. Bordry. Accompanied by P. Fassnacht throughout.

    CERN Document Server

    Jean-Claude Gadmer

    2013-01-01

    18 December 2013 - P. Kron Chairman and Chief Executive Officer of ALSTOM signing the Guest Book with the Director-General R. Heuer and visiting the LHC tunnel at Point 1 with Technology Department Head F. Bordry. Accompanied by P. Fassnacht throughout.

  10. Chairman of the DELL Board of Directors and Chief Executive Officer Michael S. Dell with CERN Director-General R. Heuer and in front of the ATLAS detector (centre) with ATLAS Deputy Spokesperson A. Lankford (left) and Information Technology Department Head F. Hemmer on 26th January 2010.

    CERN Multimedia

    Maximilien Brice

    2010-01-01

    Chairman of the DELL Board of Directors and Chief Executive Officer Michael S. Dell with CERN Director-General R. Heuer and in front of the ATLAS detector (centre) with ATLAS Deputy Spokesperson A. Lankford (left) and Information Technology Department Head F. Hemmer on 26th January 2010.

  11. 10 March 2008 - Swedish Minister for Higher Education and Research L. Leijonborg signing the guest book with CERN Chef Scientific Officer J. Engelen, followed by the signature of the Swedish Computing Memorandum of Understanding by the Director General of the Swedish Research Council P. Ömling.

    CERN Multimedia

    Maximilien Brice

    2008-01-01

    10 March 2008 - Swedish Minister for Higher Education and Research L. Leijonborg signing the guest book with CERN Chef Scientific Officer J. Engelen, followed by the signature of the Swedish Computing Memorandum of Understanding by the Director General of the Swedish Research Council P. Ömling.

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

    CERN Multimedia

    Maximilien Brice

    2008-01-01

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

  13. 20 December 2013 - R. M. Cordeiro Dunlop Ambassador Permanent Representative of Brazil to the United Nations Office and other international organisations in Geneva visiting the LHC tunnel at Point 5 with CMS Collaboration, CERN Team Leader A. Petrilli and signing the Guest Book with CERN Director-General. Accompanied by J. Salicio and R. Voss throughout.

    CERN Document Server

    Jean-Claude Gadmer

    2013-01-01

    20 December 2013 - R. M. Cordeiro Dunlop Ambassador Permanent Representative of Brazil to the United Nations Office and other international organisations in Geneva visiting the LHC tunnel at Point 5 with CMS Collaboration, CERN Team Leader A. Petrilli and signing the Guest Book with CERN Director-General. Accompanied by J. Salicio and R. Voss throughout.

  14. 23rd June 2010 - Australian Nuclear Science and Technology Organization Chief Executive Officer A. Paterson signing a Joint Statement of Intent and the guest book with CERN Director-General R. Heuer; in the ATLAS visitor centre and control room with Former Collaboration Spokesperson P. Jenni.

    CERN Document Server

    Maximilien Brice

    2010-01-01

    23rd June 2010 - Australian Nuclear Science and Technology Organization Chief Executive Officer A. Paterson signing a Joint Statement of Intent and the guest book with CERN Director-General R. Heuer; in the ATLAS visitor centre and control room with Former Collaboration Spokesperson P. Jenni.

  15. 22. August 2013 - Permanent Representative of the Republic of Korea to the United Nations Office and other international organizations in Geneva, Ambassador Extraordinary and Plenipotentiary S. Choi signing the guest book with Director-General R. Heuer; visiting the LHC tunnel with P. Fessia and the CMS experimental cavern with Former Collaboration Spokesperson J. Virdee.

    CERN Multimedia

    Jean-Claude Gadmer

    2013-01-01

    22. August 2013 - Permanent Representative of the Republic of Korea to the United Nations Office and other international organizations in Geneva, Ambassador Extraordinary and Plenipotentiary S. Choi signing the guest book with Director-General R. Heuer; visiting the LHC tunnel with P. Fessia and the CMS experimental cavern with Former Collaboration Spokesperson J. Virdee.

  16. ACCOUNTING HARMONIZATION AND HISTORICAL COST ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Valentin Gabriel CRISTEA

    2017-05-01

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

  17. Accounting Students' Performance and Personality Types.

    Science.gov (United States)

    Nourayi, Mahmoud M.; Cherry, Alan A.

    1993-01-01

    Completion of the Myers Briggs Type Inventory by 103 accounting majors revealed no significant differences among personality types in achievement, except that sensing types perform better in accounting in general. Results seem to belie the suggestion that accounting attracts introverts and that the intuitive type is best suited to accounting in…

  18. Accounting Principles 30G. Interim Guide.

    Science.gov (United States)

    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…

  19. Office 2013 simplified

    CERN Document Server

    Marmel, Elaine

    2013-01-01

    A basic introduction to learn Office 2013 quickly, easily, and in full color Office 2013 has new features and tools to master, and whether you're upgrading from an earlier version or using the Office applications for the first time, you'll appreciate this simplified approach. Offering a clear, visual style of learning, this book provides you with concise, step-by-step instructions and full-color screen shots that walk you through the applications in the Microsoft Office 2013 suite: Word, Excel, PowerPoint, Outlook, and Publisher.Shows you how to tackle dozens of Office 2013

  20. Office 2013 for dummies

    CERN Document Server

    Wang, Wallace

    2013-01-01

    Office 2013 For Dummies is the key to your brand new Office! Packed with straightforward, friendly instruction, this update to one of the bestselling Office books of all time gets you thoroughly up to speed and helps you learn how to take full advantage of the new features in Office 2013. After coverage of the fundamentals, you'll discover how to spice up your Word documents, edit Excel spreadsheets and create formulas, add pizazz to your PowerPoint presentation, and much more.Helps you harness the power of all five Office 2013 applications: Word, Excel, PowerPoint,

  1. Evaluation of Poverty Indicators. Testimony. Statement of Lois-ellin Datta before the Subcommittee on Census and Population, Committee on Post Office and Civil Service, House of Representatives.

    Science.gov (United States)

    Datta, Lois-ellin

    This document provides the testimony of Lois-ellin Datta, Associate Director of the United States General Accounting Office, before the House Subcommittee on Census and Population, on the evaluation of poverty indicators. Many of the concerns raised about the Census Bureau's experimental valuation methods can be systematically assessed, and the…

  2. Patriot Modernization: Oversight Mechanism Needed to Track Progress and Provide Accountability

    Science.gov (United States)

    2016-08-01

    PATRIOT MODERNIZATION Oversight Mechanism Needed to Track Progress and Provide Accountability Report to...Congressional Committees August 2016 GAO-16-488 United States Government Accountability Office United States Government Accountability Office...Provide Accountability Why GAO Did This Study Patriot is a mobile Army surface-to-air missile system deployed worldwide to defend critical

  3. Impressions of psychotherapists' offices.

    Science.gov (United States)

    Nasar, Jack L; Devlin, Ann Sloan

    2011-07-01

    For counseling settings, research suggests that softness, personalization, and order might affect the experience and the perceived expertness, trustworthiness, and social attractiveness of the therapist. This article discusses exploratory studies on college students' perception of the counseling office environment and whether the likely client experience was associated with the softness/personalization and order of the office. As stimuli, the studies used 30 color photographs of psychotherapists' offices viewed from the client's perspective. After obtaining ratings of the characteristics of each office, we obtained ratings from different groups of students of the quality of care and comfort expected in each office (Study 1) and how qualified, bold, and friendly the therapist in the office would be (Study 2). Additional studies examined the likelihood of choosing a therapist based on the office, and the first thought or feeling that came to mind about the office, the therapist, and the patient experience. There were strong correlations in response between groups (by whether they had experienced therapy; their level in school; their gender; and their major, location, and school size). The quality of care, comfort, therapist boldness, qualifications of the therapist, and the likelihood that one would choose a therapist based on the office improved with increases in the office's softness/personalization and order. Friendliness improved with increases in softness/personalization. The office choices, open-ended responses, and reported reasons for the ratings confirmed the importance of softness (comfort) and order. Research should test longer term exposure and behavior.

  4. The office based CHIVA

    Directory of Open Access Journals (Sweden)

    Passariello F

    2013-09-01

    Full Text Available Fausto Passariello,1 Stefano Ermini,2 Massimo Cappelli,3 Roberto Delfrate,4 Claude Franceschi5 1Centro Diagnostico Aquarius, Napoli, Italy; 2Private Practice, Grassina, Italy; 3Private Practice, Firenze, Italy; 4Casa di Cure Figlie di Maria, Cremona, Italy; 5Hospital St Joseph, Service d'Explorations Vasculaires, Paris, France Abstract: The cure Conservatrice Hémodynamique de l'Insuffisance Veineuse en Ambulatoire (CHIVA can be office based (OB. The OB-CHIVA protocol is aimed at transferring CHIVA procedures to specialists rooms. The protocol will check the feasibility of OB-CHIVA, data pertaining to recurrence, and will offer the opportunity to study saphenous femoral junction (SFJ stump evolution, the role of the washing vessels and the arch recanalization rate, and gather new data about the effect of the length of the treated saphenous vein. A simplified diagnostic procedure will allow an essential ultrasound examination of the venous net while a schematic and easily readable algorithm guides therapeutic choices. The Riobamba draining crossotomy (RDC tactic is composed of a set of OB procedures. While some of these procedures are, at the moment, only proposals, others are already applied. Devices generally used in ablative procedures such as Light Amplification by Stimulated Emission of Radiation (LASER, radio frequency, steam, and mechanical devices are used in this context to serve to conservative interventions for CHIVA. New techniques have also been proposed for devalvulation and tributary disconnection. Detailed follow-up is necessary in order to determine the effects of therapy and possible disease evolution. Finally, information is added about the informed consent and the ethical considerations of OB-CHIVA research. Keywords: CHIVA, office based procedures, LASER, RF, steam

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

    Science.gov (United States)

    ... of Administration Chief Procurement Officer Office of Economic Resilience Community Planning and Development Office of Hearings and ... 50th Anniversary of the Surgeon General's Report on Smoking and Health! Popular Topics Smoke-Free Public Housing ...

  6. Application of General- sub Account Mode in Fund Centralized Management in Enterprise Group%企业集团资金集中管理总分账户模式的应用

    Institute of Scientific and Technical Information of China (English)

    邓群伟

    2012-01-01

    Fund centralized management can improve fund management capacity, heighten fund service eflqciency, which has become the main trend of fund management in enterprise group. Through comparative analysis of fund centralized management mode, we have come to the conclusion that generalsub account mode meets necessary requirement of development of fund centralized management in giant enterprise group. We studied cause, principle, operation mode and special features of fund centralized management in the process of implementation of fund centralized management in giant enterprise group, taking financial corporation as the plat, depending on business bank network system, in terms of innovation mode of general sub account.%资金集中管理,可以增强资金管理能力,提高资金使用效率,目前已经成为企业集团资金管理的主流方式。通过对资金集中管理模式的比较分析,得出总分账户模式是适应特大型企业集团资金集中管理发展必然要求的结论。探讨特大型企业集团在实施资金集中管理过程中,以财务公司为平台,依托商业银行网络系统,借助总分账户这一创新模式进行资金集中管理的成因、原理、运行方式及特点。提出进一步完善总分账户模式的建议。

  7. Creative Accounting Practices in Nigerian Banks

    African Journals Online (AJOL)

    gold

    Introduction. Financial reporting is a crucial element necessary for corporate governance ... greatly violated all known ethical standards of the accounting and auditing ...... Accountants in Nigerian banks and other sectors in general should.

  8. Accountant, wat heb je te vertellen?

    NARCIS (Netherlands)

    M.E.P.A.R. Jans-van Wieringen; S.C. Laval; M.M.H. Tagage; J. Scheffe

    2013-01-01

    markdownabstract__Abstract__ Research of the role of the accountant in general shareholders' meetings of Dutch listed companies. See https://www.nba.nl/Actueel/Nieuws/Nieuwsarchief/Accountant-actiever-tijdens-aandeelhoudersvergadering.

  9. 5 CFR 839.1001 - Does the FERCCA allow me to increase my TSP account if I was in CSRS during my qualifying...

    Science.gov (United States)

    2010-01-01

    ... will be FERS? 839.1001 Section 839.1001 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT... ERRONEOUS RETIREMENT COVERAGE CORRECTIONS ACT Lost Earnings for Certain Make-up Contributions to the TSP... CFR 1605 of chapter VI) generally allow you to increase your TSP account through a schedule of...

  10. 37 CFR 1.25 - Deposit accounts.

    Science.gov (United States)

    2010-07-01

    ... receipt of the statement to cover the value of items or services charged to the account and thus restore... COMMERCE GENERAL RULES OF PRACTICE IN PATENT CASES General Provisions Fees and Payment of Money § 1.25 Deposit accounts. (a) For the convenience of attorneys, and the general public in paying any fees due,...

  11. 75 FR 18208 - Notice of Issuance of Statement of Federal Financial Accounting Standard 37, Social Insurance...

    Science.gov (United States)

    2010-04-09

    ... From the Federal Register Online via the Government Publishing Office ] FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standard 37, Social... Board (FASAB) has issued Statement of Federal Financial Accounting Standard 37, Social...

  12. 78 FR 44627 - HOME Investment Partnerships Program: Improving Performance and Accountability; Updating Property...

    Science.gov (United States)

    2013-07-24

    ... Investment Partnerships Program: Improving Performance and Accountability; Updating Property Standards #0;#0... Program: Improving Performance and Accountability; Updating Property Standards AGENCY: Office of the... enhance accountability by States and units of local government in the use of HOME funds,...

  13. 76 FR 40908 - Notice of Issuance of Statement of Federal Financial Accounting Standards 41, Deferral of the...

    Science.gov (United States)

    2011-07-12

    ... From the Federal Register Online via the Government Publishing Office ] FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standards 41... (FASAB) has issued Statement of Federal Financial Accounting Standards 41, Accounting for Federal...

  14. Accounting Fundamentals for Non-Accountants

    Science.gov (United States)

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

  15. 医院综合保障平台的精益管理模式与实践%The Lean Management Models and Practice of the General Office in Hospi-tals

    Institute of Scientific and Technical Information of China (English)

    柳昭羽; 秦明伟; 刘静; 焦军胜; 潘慧娴; 曹群; 胡雅洁; 田园; 李卓婷

    2015-01-01

    一直以来,降低成本和提高服务质量都是整个医疗行业的诉求,大型公立医院在市场环境下更需要积极探索实现这一对目标的途径。该目标与“精益管理”的理念不谋而合。北京协和医院保健医疗部作为一个平台科室,为了更好地支持该平台上医疗业务的开展,在重新分割、整合非医疗业务(后勤、保卫、信息、器材)的过程中,成立综合保障办公室,采用“精益管理”模式,减少浪费,通过“流程优化”“持续改进”和“跨部门合作”的工作实践,为医院非医疗业务的精细化管理提供了参考。%The demands placed on healthcare industries to reduce costs and improve the quality of services are always in-tense. In the healthcare market competition, large hospitals are particularly under big pressure to fulfill this demand. To achieve this goal, Lean management is a good applicable tool. The health care department of Peking Union Medical College Hospital, which is a platform, established a general office in order to support medical services based on Lean. In the process of re-segmentation and integration of those non-medical departments including Logistics, Security, IT service and Equip-ment, waste has been reduced. Also, a good case of fine management of the non-medical affairs in large hospitals has been provided throughout the work practices of process optimization, continuous improvement and cross-department cooperation.

  16. ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

    OpenAIRE

    ŢOGOE GRETI DANIELA; AVRAM MARIOARA; AVRAM COSTIN DANIEL

    2014-01-01

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

  17. Challenges of Environmental Management Accounting ?- Current Accounting Practices

    OpenAIRE

    Prof. Ph. D. Gheorghe Popescu; Prof. Ph.D . Adriana Popescu; Univ.Junior Assistant, PhD Attendant Cristina Raluca Popescu

    2008-01-01

    The goal of our paper is to reduce some of the international confusion generated on such an important topic by providing a general framework and set of definitions for Environmental Management Accounting (EMA). Environmental Management Accounting is a relatively new tool in environmental management defined as the identification, collection, estimation, analysis, internal reporting, and use of materials and energy flow information, environmental cost information, and other cost information for...

  18. The teaching house officer.

    OpenAIRE

    Schiffman, F. J.

    1986-01-01

    Although medical students on clinical ward rotations receive a large part of their education from house officers, very often house officers themselves have had little formal preparation as teachers. Because students and teachers work closely together under special conditions, unique educational situations are created where much more than factual information is conveyed. Although some house officers are "natural" teachers, others find such activities uncomfortable or burdensome. Most people, h...

  19. Accounting: Accountants Need Verbal Skill Training

    Science.gov (United States)

    Whitaker, Bruce L.

    1978-01-01

    Verbal skills training is one aspect of accounting education not usually included in secondary and postsecondary accounting courses. The author discusses the need for verbal competency and methods of incorporating it into accounting courses, particularly a variation of the Keller plan of individualized instruction. (MF)

  20. Optimal wavelengths obtained from laws analogous to the Wien's law for monospectral and bispectral methods, and general methodology for multispectral temperature measurements taking into account global transfer function including non-uniform emissivity of surfaces

    Science.gov (United States)

    Rodiet, Christophe; Remy, Benjamin; Degiovanni, Alain

    2016-05-01

    In this paper, it is shown how to select the optimal wavelengths minimizing the relative error and the standard deviation of the temperature. Furthermore, it is shown that the optimal wavelengths in mono-spectral and bi-spectral methods (for a Planck's law) can be determined by laws analogous to the displacement Wien's law. The simplicity of these laws can thus allow real-time selection of optimal wavelengths for a control/optimization of industrial processes, for example. A more general methodology to obtain the optimal wavelengths selection in a multi-spectral method (taking into account the spectral variations of the global transfer function including the emissivity variations) for temperature measurement of surfaces exhibiting non-uniform emissivity, is also presented. This latter can then find an interest in glass furnaces temperature measurement with spatiotemporal non-uniformities of emissivity, the control of biomass pyrolysis, the surface temperature measurement of buildings or heating devices, for example. The goal consists of minimizing the standard deviation of the estimated temperature (optimal design experiment). For the multi-spectral method, two cases will be treated: optimal global and optimal constrained wavelengths selection (to the spectral range of the detector, for example). The estimated temperature results obtained by different models and for different number of parameters and wavelengths are compared. These different points are treated from theoretical, numerical and experimental points of view.

  1. 76 FR 47228 - Redelegation of Authority to Office of Native American Program (ONAP) Area Office Administrators...

    Science.gov (United States)

    2011-08-04

    ... Development Act, as amended, provides authority to the Secretary to delegate functions, powers, and duties as... Secretary for Public and Indian Housing delegates authority, through the General Deputy Assistant Secretary... URBAN DEVELOPMENT Redelegation of Authority to Office of Native American Program (ONAP) Area Office...

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

    DEFF Research Database (Denmark)

    Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne

    2010-01-01

    to place substantial trust in the software. The paper relates these changes to trends in contemporary social practices, and reflects in the light of recent events in the financial markets and global economy more generally. Originality/value - This paper contributes by adding more insight to the diffusion...... and the social practice of management accounting; in particular, whether these adverts are producing an image of management accountants who are in control of their management accounting system or who are controlled by it. The paper also discusses whether these adverts reflect changes in broader social practices...

  3. 40 CFR 1.27 - Offices of the Associate Administrators.

    Science.gov (United States)

    2010-07-01

    ... Agency decision-making processes, assessing the impact of Headquarters actions on Regional operations... ORGANIZATION AND GENERAL INFORMATION Headquarters § 1.27 Offices of the Associate Administrators. (a) Office of... cooperation with foreign organizations. The Office coordinates Agency international contacts and...

  4. 40 CFR 24.17 - Presiding Officer's recommendation.

    Science.gov (United States)

    2010-07-01

    ... 40 Protection of Environment 1 2010-07-01 2010-07-01 false Presiding Officer's recommendation. 24.17 Section 24.17 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY GENERAL RULES GOVERNING... Requiring Corrective Measures § 24.17 Presiding Officer's recommendation. (a) The Presiding Officer will,...

  5. 47 CFR 0.11 - Functions of the Office.

    Science.gov (United States)

    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...

  6. 28 CFR 0.117 - Office of Chief Immigration Judge.

    Science.gov (United States)

    2010-07-01

    ... 28 Judicial Administration 1 2010-07-01 2010-07-01 false Office of Chief Immigration Judge. 0.117... 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...

  7. 48 CFR 4.101 - Contracting officer's signature.

    Science.gov (United States)

    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...

  8. 50 CFR 10.22 - Law enforcement offices.

    Science.gov (United States)

    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...

  9. OfficeVISION; OfficeVISION

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1999-11-01

    OfficeVISION is a wide range of projects with the same goal: development of technology meeting future demands for good working conditions, health, environment- and energy conservation, the increased productivity. This project shows if it in few years will be possible to build with an energy producing building envelope in high-insulated glass. The officeVISION project is however so visionary that the Technological Institute will have to wait wait some years to build the house until the necessary building components has gone into production. Though the construction is deferred a number of interesting results have come out of the project. By designing a wide range of solutions to the energy producing glass building envelope, we have gradually gotten a good grasp of arrangement possibilities and use of glass buildings. There are many possibilities in this type of construction especially as regards to daylight. But there is also limitations as regards to acoustic and the possibility to use IT presentation screens. Thus the conclusion is that glass buildings are suitable as frames around informal meetings and thought fulness, but hardly the answer to all challenges in the future office. The main objects are: Good daylight conditions; Minimal energy consumption and maximal solar-electricity; Optimum conditions for high productivity in the office function; Good healthy indoor climate and good comfort; Export design high productive building technology; Minimal environmental impact; and A landmark for Technological Institute's technological spearheads. (EHS)

  10. 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 you...... 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....

  11. Global Credit Crunch and Accounting

    Directory of Open Access Journals (Sweden)

    Haluk BENGÜ

    2015-12-01

    Full Text Available The concept of economic crisis is accepted to have entered management literature following the 1929 economic crisis. Can accounting be blamed for economic or financial crises? Is it fair to say that a defect or negligence in accounting and auditing played a role in the occurrence and rapid dissemination of the current global credit crunch? In other words, is it possible to find a link between the reasons for or results of the global financial crisis and the basic principles of accounting, the generally accepted accounting principles, the prevalent accounting approaches, methods and practices, the regulations on accounting, accounting audit and any relevant professional or legal regulation and accounting culture and values? The objective of this communiqué is to open the above-mentioned questions up for discussion. The answers to these questions are quite important, in that they will provide clues that can be used to shape the future of accounting and auditing. This study is expected to be inspirational for further empirical studies to be carried out in this domain.

  12. Safeguards Accountability Network accountability and materials management

    Energy Technology Data Exchange (ETDEWEB)

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

    1985-01-01

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

  13. 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.

  14. Gender differences in public office workers' satisfaction, subjective symptoms and musculoskeletal complaints in workplace and office environments.

    Science.gov (United States)

    Lee, Sangbok; Park, Myoung Hwan; Jeong, Byung Yong

    2017-01-19

    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.

  15. 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.

  16. Office of Minority Health

    Science.gov (United States)

    Skip Navigation Office of Minority Health A A A En Español Newsroom Contact Us Search: About OMH What We Do Resource ... History Leadership Regional Staff State Minority Health Contacts Offices of Minority Health at HHS Advisory Committee Committees ...

  17. ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

    Directory of Open Access Journals (Sweden)

    ŢOGOE GRETI DANIELA

    2014-08-01

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

  18. 32 CFR 2400.29 - Accountability and control.

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 6 2010-07-01 2010-07-01 false Accountability and control. 2400.29 Section 2400... PROGRAM Safeguarding § 2400.29 Accountability and control. (a) Each item of Top Secret, Secret, and Confidential information is subject to control and accountability requirements. (b) The Security Officer...

  19. 48 CFR 9904.403 - Allocation of home office expenses to segments.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Allocation of home office expenses to segments. 9904.403 Section 9904.403 Federal Acquisition Regulations System COST ACCOUNTING... AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.403 Allocation of home office expenses...

  20. In memoriam: Jean Blancou, DVM, 1936-2010. World authority on rabies, historian and former Director General of the World Organisation for Animal Health (Office International des Épizooties: OIE).

    Science.gov (United States)

    2011-01-01

    Jean-Marie Blancou was born in Bangui on 28 August 1936 and passed away in Paris on 10 November 2010 at the age of 74. After studying at the Pierre de Fermat Lycée in Toulouse, Jean Blancou graduated from the Toulouse Veterinary School in 1960. He continued his studies in tropical veterinary medicine in Paris until 1963, extending his knowledge of immunology, microbiology, biochemistry and zoology, at the Institut Pasteur. He obtained his doctorate in biological sciences at the University of Nancy in 1982. Jean Blancou commenced his career as technical adviser to the Veterinary Services of Ethiopia where he directed a campaign against rinderpest in the south of the county. From 1965 to 1967 he was deputy director of the national veterinary laboratory in Niamey where he was responsible for the diagnosis of animal diseases and the production of veterinary vaccines. In 1967, he moved to the central livestock laboratory in Madagascar, where he commenced research on the diagnosis and control of dermatophilosis, bovine tuberculosis and other bacterial and parasitic diseases. In August 1968 he married Geneviève Orue. In 1975 he was appointed as head of the national veterinary laboratory in Senegal, where he remained until 1977. Initially deputy director, and then director of Research on rabies and wildlife diseases, at the World Health Organization collaborating centre in Nancy, he remained in this position until 1990. Jean Blancou was recognised as a world authority on rabies. He conducted research into the diagnosis, aetiology, epidemiology and control of rabies during his time in Nancy. Between 1988 and 1990, Dr Blancou also headed the animal health and protection department of the Centre national d'études vétérinaires et animales (CNEVA) in Maisons-Alfort. On 1 January 1991, he was appointed director general of the World Organisation for Animal Health (Office International des Épizooties: OIE) and was re-elected in 1995 for a further five-year term, until he

  1. Integrating Career Development into the Accounting Curriculum

    Science.gov (United States)

    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…

  2. Delphi Accounts Receivable Module -

    Data.gov (United States)

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

  3. 7 CFR 1735.92 - Accounting considerations.

    Science.gov (United States)

    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...

  4. 46 CFR 403.110 - Accounting entities.

    Science.gov (United States)

    2010-10-01

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

  5. 46 CFR 403.115 - Accounting period.

    Science.gov (United States)

    2010-10-01

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

  6. 42 CFR 56.113 - Grantee accountability.

    Science.gov (United States)

    2010-10-01

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

  7. 42 CFR 51c.112 - Grantee accountability.

    Science.gov (United States)

    2010-10-01

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

  8. 42 CFR 61.12 - Accountability.

    Science.gov (United States)

    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....

  9. 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.

  10. Office 2013 digital classroom

    CERN Document Server

    Holland, Walter

    2013-01-01

    This complete training package makes learning the new Office 2013 even easier! Featuring both a video training DVD and a full-color book, this training package is like having your own personal instructor guiding you through each lesson of learning Office 2013, all while you work at your own pace. The self-paced lessons allow you to discover the new features and capabilities of the new Office suite. Each lesson includes step-by-step instructions and lesson files, and provides valuable video tutorials that complement what you're learning and clearly demonstrate how to do tasks. This essential

  11. Athena Community Office

    Science.gov (United States)

    Martínez-Núnez, S.; Barcons, X.; Barret, D.; Bozzo, E.; Carrera, F. J.; Ceballos, M. T.; Gómez, S.; Monterde, M. P.; Rau, A.

    2017-03-01

    The Athena Community Office (ACO) has been established by ESA's Athena Science Study Team (ASST) in order to obtain support in performing its tasks assigned by ESA, and most specially in the ASST role as "focal point for the interests of the broad scientific community". The ACO is led by the Instituto de Física de Cantabria (CSIC-UC), and its activities are funded by CSIC and UC. Further ACO contributors are the University of Geneva, MPE and IRAP. In this poster, we present ACO to the Spanish Astronomical Community, informing about its main responsibilities, which are: assist the ASST in organising and collecting support from the Athena Working Groups and Topical Panels; organise and maintain the documentation generated by the Athena Working Groups and Topical Panels; manage the Working Group and Topical Panel membership lists; assist the ASST in promoting Athena science capabilities in the research world, through conferences and workshops; keep a record of all papers and presentations related to Athena; support the production of ASST documents; produce and distribute regularly an Athena Newsletter, informing the community about all mission and science developments; create and maintain the Athena Community web portal; maintain an active communication activity; promote, organise and support Athena science-related public outreach, in coordination with ESA and other agencies involved when appropriate; and, design, produce materials and provide pointers to available materials produced by other parties. In summary, ACO is meant to become a focal point to facilitate the scientific exchange between the Athena activities and the scientific community at large, and to disseminate the Athena science objectives to the general public.

  12. 26 CFR 1.1402(c)-2 - Public office.

    Science.gov (United States)

    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....

  13. 78 FR 40665 - Cost Accounting Standards: CAS 413 Pension Adjustments for Extraordinary Events

    Science.gov (United States)

    2013-07-08

    ... BUDGET Office of Federal Procurement Policy 48 CFR Part 9904 Cost Accounting Standards: CAS 413 Pension Adjustments for Extraordinary Events AGENCY: Cost Accounting Standards Board, Office of Federal Procurement... Policy (OFPP), Cost Accounting Standards (CAS) Board, is conducting fact-finding for the development of...

  14. 76 FR 79545 - Cost Accounting Standards: Change to the CAS Applicability Threshold for the Inflation Adjustment...

    Science.gov (United States)

    2011-12-22

    ... BUDGET Office of Federal Procurement Policy 48 CFR Parts 9901 and 9903 Cost Accounting Standards: Change... Accounting Standards Board. ACTION: Final rule. SUMMARY: The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards (CAS) Board (Board), has adopted, without change from the interim rule,...

  15. How "accountable" are accountable care organizations?

    Science.gov (United States)

    Addicott, Rachael; Shortell, Stephen M

    2014-01-01

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

  16. In memoriam:Jean Blancou, DVM, 1936-2010. World authority on rabies, historian and former Director General of the World Organisation for Animal Health (Office International des Épizooties: OIE

    Directory of Open Access Journals (Sweden)

    Anon.

    2011-01-01

    laboratory in Senegal, where he remained until 1977.Initially deputy director, and then director of Research on rabies and wildlife diseases, at the World Health Organization collaborating centre in Nancy, he remained in this position until 1990. Jean Blancou was recognised as a world authority on rabies. He conducted research into the diagnosis, aetiology, epidemiology and control of rabies during his time in Nancy.Between 1988 and 1990, Dr Blancou also headed the animal health and protection department of the Centre national d’études vétérinaires et animales (CNEVA in Maisons-Alfort. On 1 January 1991, he was appointed director general of the World Organisation for Animal Health (Office International des Épizooties: OIE and was re-elected in 1995 for a further five-year term, until he retired in 2000.He attached great importance to the value of scientific publication and to the ethics involved in producing scientific literature. He had a very strong interest in the historical aspects of animal diseases and, in 2003, published a valuable book entitled History of the surveillance and control of transmissible animal diseases. He would always ensure that the most interesting and appropriate historic illustrations, irrespective of how difficult they were to obtain, were selected for the papers he published.Among some of the activities Jean Blancou undertook during his retirement was the mammoth task of co‑editing Infectious and parasitic diseases of livestock in French and English.Dr Blancou authored over 370 scientific publications devoted to animal diseases, to the production and control of biologicals and, of course, many authoritative articles on rabies and vaccinology.He was always generous with the scientific knowledge he possessed and never missed an opportunity to assist colleagues in the preparation or correction of manuscripts that they wished to submit to peer-reviewed journals.He was gentle in nature and always softly spoken. As one of his colleagues wrote

  17. Office of the Chief Financial Officer Annual Report 2009

    Energy Technology Data Exchange (ETDEWEB)

    Fernandez, Jeffrey

    2009-12-15

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

  18. NCEP Internal Office Notes

    Data.gov (United States)

    National Oceanic and Atmospheric Administration, Department of Commerce — The National Centers for Environmental Prediction (NCEP) and its predecessors have produced internal publications, known as Office Notes, since the mid-1950's. In...

  19. 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.

  20. A Harmonious Accounting Duo?

    Science.gov (United States)

    Schapperle, Robert F.; Hardiman, Patrick F.

    1992-01-01

    Accountants have urged "harmonization" of standards between the Governmental Accounting Standards Board and the Financial Accounting Standards Board, recommending similar reporting of like transactions. However, varying display of similar accounting events does not necessarily indicate disharmony. The potential for problems because of…

  1. Accountability: A New Disneyland Fantasy

    Science.gov (United States)

    Bundy, Robert F.

    1974-01-01

    Parents, professional educators, boards of education, legislators, and the general public are justifiably questioning the monies spent on education, school efficiency, what schools are actually accomplishing, and who controls the results of schooling. However, accountability, as envisioned by its major supporters, will address none of these…

  2. Accountable Professional Practice in ELT

    Science.gov (United States)

    Farmer, Frank

    2006-01-01

    Professionalism is widely thought to be desirable in ELT, and at the same time institutions are taking seriously the need to evaluate their teachers. This article presents a general approach to professionalism focused on the accountability of the professional to the client based on TESOL's (2000) classification of adult ELT within eight general…

  3. 14 CFR Sec. 1-7 - Interpretation of accounts.

    Science.gov (United States)

    2010-01-01

    ... PROCEEDINGS) ECONOMIC REGULATIONS UNIFORM SYSTEM OF ACCOUNTS AND REPORTS FOR LARGE CERTIFICATED AIR CARRIERS... for should be submitted to the Director, Office of Airline Information, K-25, Bureau of Transportation...

  4. Ecocitizen at the office

    CERN Multimedia

    Staff Association

    2014-01-01

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

  5. PROSPECTS OF MANAGEMENT ACCOUNTING AND COST CALCULATION

    Directory of Open Access Journals (Sweden)

    Marian ŢAICU

    2014-11-01

    Full Text Available Progress in improving production technology requires appropriate measures to achieve an efficient management of costs. This raises the need for continuous improvement of management accounting and cost calculation. Accounting information in general, and management accounting information in particular, have gained importance in the current economic conditions, which are characterized by risk and uncertainty. The future development of management accounting and cost calculation is essential to meet the information needs of management.

  6. The Relationship Between Accounting Practices and Effects of Financial Crisis in Turkey: A Case Study on an Oil Company

    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.

  7. A proposed ecosystem services classification system to support green accounting

    Science.gov (United States)

    There are a multitude of actual or envisioned, complete or incomplete, ecosystem service classification systems being proposed to support Green Accounting. Green Accounting is generally thought to be the formal accounting attempt to factor environmental production into National ...

  8. Fair value accounting

    OpenAIRE

    Shamkuts, Volha, 1977-

    2010-01-01

    The thesis is devoted to fair value accounting. Fair value accounting implies that assets and liabilities get measured and reported in firm´s financial statements at their market value. The purpose of the thesis is to analyze the conceptual foundations of fair value accounting. The thesis is organized in the following way. First, origins and development of fair value accounting are discussed. Second, overview of fair value accounting is presented. The overview includes de...

  9. Assessing in financial account

    OpenAIRE

    VACKOVÁ, Lenka

    2011-01-01

    The aim of this thesis is to define possibilities of valuation and their impacts on the function of accounting. Furthermore the comparison of valuation methods within the czech accounting standards with international standards (IAS/IFRS). Valuation is metodical element which has huge influence on use value of information provided by accounting system. It affects the predicative capability of accounting information, mainly the items in accounting document. Monetary expression of company assets...

  10. Human Resource Management. Status of Agency Practices for Improving Federal Productivity. Fact Sheet for the Ranking Minority Member, Subcommittee on Federal Services, Post Office, and Civil Service, U.S. Senate.

    Science.gov (United States)

    General Accounting Office, Washington, DC.

    This document contains an inventory of innovative human resource management (HRM) practices in federal departments and major independent agencies. To develop the inventory, the General Accounting Office (GAO) surveyed 71 federal organizations having 5,000 or more employees. The GAO used a questionnaire that asked agency officials to identify their…

  11. Safeguards Accountability Network accountability and materials management

    Energy Technology Data Exchange (ETDEWEB)

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

    1985-01-01

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

  12. Accountability in Health Care

    DEFF Research Database (Denmark)

    Vrangbæk, Karsten; Byrkjeflot, Haldor

    2016-01-01

    The debate on accountability within the public sector has been lively in the past decade. Significant progress has been made in developing conceptual frameworks and typologies for characterizing different features and functions of accountability. However, there is a lack of sector specific...... adjustment of such frameworks. In this article we present a framework for analyzing accountability within health care. The paper makes use of the concept of "accountability regime" to signify the combination of different accountability forms, directions and functions at any given point in time. We show...... that reforms can introduce new forms of accountability, change existing accountability relations or change the relative importance of different accountability forms. They may also change the dominant direction and shift the balance between different functions of accountability. We further suggest...

  13. Dominant Personality Types in Public Accounting: Selection Bias or Indoctrinated?

    Science.gov (United States)

    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…

  14. Harmonisation of agricultural accounting

    Directory of Open Access Journals (Sweden)

    Jaroslav Sedláček

    2007-01-01

    Full Text Available This paper deals with the accounting of the biological assets. There are described two approaches: Czech and international. The International Accounting Standards are emulative of more authentic presentment of economic processes in agricultural activities than Czech accounting legislation. From the comparison the both approaches accrued some differences, which can influent the financial statements of enterprises. The causation of main difference appears an application of fair value, which is prescribed for biological assets in international accounting standards. In international accounting standards is preferred principle of fair and true view, while in Czech accounting is preferred prudence principle.

  15. 20 CFR 422.5 - District offices and branch offices.

    Science.gov (United States)

    2010-04-01

    ... Section 422.5 Employees' Benefits SOCIAL SECURITY ADMINISTRATION ORGANIZATION AND PROCEDURES Organization and Functions of the Social Security Administration § 422.5 District offices and branch offices. There are over 700 social security district offices and branch offices located in the principal cities...

  16. Entidades fiscalizadoras superiores y accountability

    OpenAIRE

    Estela Moreno, María

    2016-01-01

    OBJETIVOS DE LA TESIS: El objetivo general del trabajo es establecer el nivel de eficacia de las Entidades Fiscalizadoras Superiores (EFS) como agencia asignada y herramienta de accountability horizontal, a través de la valoración de su diseño institucional y de la calidad de sus productos finales, los informes de auditoría, estableciéndose los siguientes objetivos específicos: 1. Relevar las nociones de accountability, actualizando el Estado del Arte de la cuestión. 2. Analizar la ...

  17. 17 CFR 1.16 - Qualifications and reports of accountants.

    Science.gov (United States)

    2010-04-01

    ... accountants. 1.16 Section 1.16 Commodity and Securities Exchanges COMMODITY FUTURES TRADING COMMISSION GENERAL... Qualifications and reports of accountants. (a) Definitions—(1) Accountant's report. The term “accountant's report... licensed or certified public accountant indicates the scope of the audit (or examination) which he has...

  18. 48 CFR 30.101 - Cost Accounting Standards.

    Science.gov (United States)

    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...

  19. 47 CFR 32.16 - Changes in accounting standards.

    Science.gov (United States)

    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...

  20. 12 CFR 7.1020 - Purchase of open accounts.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Purchase of open accounts. 7.1020 Section 7... OPERATIONS Bank Powers § 7.1020 Purchase of open accounts. (a) General. The purchase of open accounts is a... national bank may purchase open accounts in connection with export transactions; the accounts should...

  1. 14 CFR Sec. 1-6 - Accounting entities.

    Science.gov (United States)

    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...

  2. 14 CFR Sec. 2-4 - Accounting period.

    Science.gov (United States)

    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...

  3. 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.

  4. TIME MANAGEMENT FOR ACCOUNTANTS

    Directory of Open Access Journals (Sweden)

    Cristina Elena BIGIOI

    2016-06-01

    Full Text Available Time is money. Every accountant knows that. In our country, the taxes are changing frequently. The accountants have to update their fiscal knowledge. The purpose of the article is to find how the accountants manage their time, taking into consideration the number of fiscal declarations and the fiscal changes. In this article we present some ways to improve time management for accountants.

  5. Making Collaborative Innovation Accountable

    DEFF Research Database (Denmark)

    Sørensen, Eva

    The public sector is increasingly expected to be innovative, but the prize for a more innovative public sector might be that it becomes difficult to hold public authorities to account for their actions. The article explores the tensions between innovative and accountable governance, describes...... the foundation for these tensions in different accountability models, and suggest directions to take in analyzing the accountability of collaborative innovation processes....

  6. The automated medical office.

    Science.gov (United States)

    Petreman, M

    1990-08-01

    With shock and surprise many physicians learned in the 1980s that they must change the way they do business. Competition for patients, increasing government regulation, and the rapidly escalating risk of litigation forces physicians to seek modern remedies in office management. The author describes a medical clinic that strives to be paperless using electronic innovation to solve the problems of medical practice management. A computer software program to automate information management in a clinic shows that practical thinking linked to advanced technology can greatly improve office efficiency.

  7. Cash Advance Accounting: Accounting Regulations and Practices

    Directory of Open Access Journals (Sweden)

    Aristita Rotila

    2012-12-01

    Full Text Available It is known the fact that often the entities offer to staff or third parties certain amounts of money, in order to make payments for the entities, such sums being registered differently in the accounting as cash advances. In the case in which the advances are offered in a foreign currency, there is the problem of the exchange rate used when justifying the advance, for the conversion in lei of payments that were carried out. In this article we wanted to signal the effect that the exchange rate, used in the assessment for reflecting in the accounting operations concerning cash advance reimbursements in a foreign currency, has on the information presented in the financial statement. Therewith, we signal some aspects from the content of the accounting regulations, with reference at defining the cash advances, meaning, and the presentation in the balance sheet of cash advances, which, in our opinion, impose clarifications.

  8. The Accounting Capstone Problem

    Science.gov (United States)

    Elrod, Henry; Norris, J. T.

    2012-01-01

    Capstone courses in accounting programs bring students experiences integrating across the curriculum (University of Washington, 2005) and offer unique (Sanyal, 2003) and transformative experiences (Sill, Harward, & Cooper, 2009). Students take many accounting courses without preparing complete sets of financial statements. Accountants not only…

  9. Accounting Education in Crisis

    Science.gov (United States)

    Turner, Karen F.; Reed, Ronald O.; Greiman, Janel

    2011-01-01

    Almost on a daily basis new accounting rules and laws are put into use, creating information that must be known and learned by the accounting faculty and then introduced to and understood by the accounting student. Even with the 150 hours of education now required for CPA licensure, it is impossible to teach and learn all there is to learn. Over…

  10. Automated Accounting. Instructor Guide.

    Science.gov (United States)

    Moses, Duane R.

    This curriculum guide was developed to assist business instructors using Dac Easy Accounting College Edition Version 2.0 software in their accounting programs. The module consists of four units containing assignment sheets and job sheets designed to enable students to master competencies identified in the area of automated accounting. The first…

  11. Intelligent Accountability in Education

    Science.gov (United States)

    O'Neill, Onora

    2013-01-01

    Systems of accountability are "second order" ways of using evidence of the standard to which "first order" tasks are carried out for a great variety of purposes. However, more accountability is not always better, and processes of holding to account can impose high costs without securing substantial benefits. At their worst,…

  12. 3rd August 2010 - CEO Siemens Healthcare Sector, Chief Technology Officer, Head of Corporate Technology, Member of Siemens AG Managing Board, Germany, H. Requardt, signing the guest book with CERN Director-General R. Heuer

    CERN Multimedia

    Maximilien Brice

    2010-01-01

    CERN-HI-1008148 11: H. von Dewitz in the ATLAS Visitor centre with Collaboration member M. Hauschild (left) and Former IT Department Head W. von Rüden (right) CERN-HI-1008148 18 : Head of Innovation and Systems Projects, Siemens Healthcare Sector O. Heid (left) in the ATLAS Visitor centre with Collaboration member M. Hauschild. CERN-HI-1008148: in the ATLAS visitor centre, from left to right: Former IT Department Head W. von Rüden; ATLAS Collaboration P. Mättig; CEO Siemens Healthcare Sector, Chief Technology Officer, Head of Corporate Technology, Member of Siemens AG Managing Board, Germany, H. Requardt; Head of Innovation and Systems Projects, Siemens Healthcare Sector O. Heid; H. von Dewitz; ATLAS Collaboration member M. Hauschild.

  13. 40 CFR 1.39 - Office of Policy, Planning and Evaluation.

    Science.gov (United States)

    2010-07-01

    ... decision-making. (c) Office of Management Systems and Evaluation. The Office of Management Systems and... 40 Protection of Environment 1 2010-07-01 2010-07-01 false Office of Policy, Planning and... ORGANIZATION AND GENERAL INFORMATION Headquarters § 1.39 Office of Policy, Planning and Evaluation. The...

  14. 28 CFR 0.23b - Office of Asylum Policy and Review.

    Science.gov (United States)

    2010-07-01

    ... 28 Judicial Administration 1 2010-07-01 2010-07-01 false Office of Asylum Policy and Review. 0.23b...-Office of Legal Policy § 0.23b Office of Asylum Policy and Review. There is established, in the Office of Legal Policy, the Asylum Policy and Review Unit, headed by a Director, under the general supervision...

  15. 8 CFR 1003.9 - Office of the Chief Immigration Judge.

    Science.gov (United States)

    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...

  16. DIRECTIONS FOR IMPROVEMENT OF THE MANAGERIAL ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Oprea CALIN

    2010-12-01

    Full Text Available This paper presents the actual accountancy methodology and costs calculation in a single circuit which considers the collecting and distribution of them related to their destination – on calculating articles - does not allow the distinguished reflection of the expenses depending on the economic nature. We are presenting some consideration for general organization of the accountancy and the production expenses especially in two circuits, one depending on the economic nature in the general or financial accountancy, on their destination, in the managerial accountancy. In the second part of the paper we present directions for improving the costs calculation that respond better to the companies’ management.

  17. Delphi General Ledger -

    Data.gov (United States)

    Department of Transportation — Delphi general ledger contains the following data elements, but is not limited to the United States Standard General Ledger (USSGL) chart of accounts, stores actual,...

  18. 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.

  19. 78 FR 66041 - 60-Day Notice of Proposed Information Collection: Multifamily Project Monthly Accounting Reports

    Science.gov (United States)

    2013-11-04

    ... Accounting Reports AGENCY: Office of the Assistant Secretary for Housing--Federal Housing Commissioner, HUD... Accounting Reports. OMB Approval Number: 2502-0108. Type of Request: Extension of a currently...

  20. 76 FR 61284 - Accountability Measures and Reduced Season for the South Atlantic Recreational Sector of Golden...

    Science.gov (United States)

    2011-10-04

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF COMMERCE National Oceanic and Atmospheric Administration 50 CFR Part 622 RIN 0648-XA701 Accountability Measures and...), Commerce. ACTION: Temporary rule. SUMMARY: NMFS implements accountability measures (AMs) for...

  1. 31 CFR 306.89 - Public officers.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Public officers. 306.89 Section 306.89 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY BUREAU OF THE PUBLIC DEBT GENERAL REGULATIONS GOVERNING U.S....

  2. Impressions of Psychotherapists' Offices

    Science.gov (United States)

    Nasar, Jack L.; Devlin, Ann Sloan

    2011-01-01

    For counseling settings, research suggests that softness, personalization, and order might affect the experience and the perceived expertness, trustworthiness, and social attractiveness of the therapist. This article discusses exploratory studies on college students' perception of the counseling office environment and whether the likely client…

  3. Users Office - Removal

    CERN Multimedia

    CERN Bulletin

    2010-01-01

    As of 8 December 2010 and until the end of February 2011, the Users Office will move from Bldg. 60. New Location : Bldg. 510-R-033 Opening Hours: Monday, Tuesday, Thursday, Friday : 08.30 – 12.30 Monday to Friday: 14.00 – 16.00 Closed Wednesday mornings.

  4. Yintai Office Tower

    Institute of Scientific and Technical Information of China (English)

    2006-01-01

    @@ The Release Conference of Yintai's office leasing agents was hosted in Nov. 10th 2006 at Beijing Yintai Centre. More than ten top international real estate agents were present at the conference, including CB Richard Ellis, Colliers International, Savills, DTZ and Jones Lang LaSalle and Cushman & Wakefield.

  5. Teamwork Improves Office Climate.

    Science.gov (United States)

    Winck, Susan K.

    1993-01-01

    The Smeal College of Business Administration at the Pennsylvania State University selected its advising center as the pilot unit for a continuous quality improvement project using Total Quality Management principles. It was found that a quality improvement culture evolves when team practices are carried into the everyday office environment.…

  6. The paperless business office.

    Science.gov (United States)

    McCormack, J

    1997-06-01

    Many providers are launching a variety of initiatives with the intent of eliminating paper in the business offices, thus streamlining operations and cutting costs. While there are some encouraging signs of progress, plenty of roadblocks still exist that will make such a transition difficult. Key technologies involved include EDI, the Internet, document imaging, COLD technology and automated dialers.

  7. Officer Computer Utilization Report

    Science.gov (United States)

    1992-03-01

    SIGNIFV11ANT @ YES PREVIOUSLY 0 00" for 0 months.)0 EXRML INFCN DYES BO0TH CURRENTLY AND PREVIOUSLY __________ -5- s- -js ! EC O : PESO A A JO BA K RO N INO...U SECO F: M This section asks questions about issues related to microcomputers, to include office automation and Information management. A

  8. Computer programs as accounting object

    Directory of Open Access Journals (Sweden)

    I.V. Perviy

    2015-03-01

    Full Text Available Existing approaches to the regulation of accounting software as one of the types of intangible assets have been considered. The features and current state of the legal protection of computer programs have been analyzed. The reasons for the need to use patent law as a means of legal protection of individual elements of computer programs have been discovered. The influence of the legal aspects of the use of computer programs for national legislation to their accounting reflection has been analyzed. The possible options for the transfer of rights from computer programs copyright owners have been analyzed that should be considered during creation of software accounting system at the enterprise. Identified and analyzed the characteristics of computer software as an intangible asset under the current law. General economic characteristics of computer programs as one of the types of intangible assets have been grounded. The main distinguishing features of software compared to other types of intellectual property have been all ocated

  9. Accounting: "Balancing Out" the Accounting Program.

    Science.gov (United States)

    Babcock, Coleen

    1979-01-01

    The vocational accounting laboratory is a viable, meaningful educational experience for high school seniors, due to the uniqueness of its educational approach and the direct involvement of the professional and business community. A balance of experiences is provided to match individual needs and goals of students. (CT)

  10. PARADIGM OF ACCOUNTING CHANGE

    Directory of Open Access Journals (Sweden)

    Constanta Iacob

    2016-12-01

    Full Text Available The words and phrases swop with each other and the apparent stability of a word’s meaning sometimes change in time. This explains why the generic term of accounting is used when referring to the qualities attributed to accounting,but also when it comes to organizing financial accounting function within the entity, and when referring concretely to keeping a double record with its specific means, methods and tools specific, respectively seen as a technical accounting.Speaking about the qualities of accounting, but also about the organizational form it takes, we note that there is a manifold meaning of the word accounting, which is why the purpose of this article is to demonstrate that the paradigm shift aimed at a new set of rules and if the rules changes, then we can change the very purpose of accounting.

  11. The Impact of the Principles of Accounting Experience on Student Preparation for Intermediate Accounting

    Science.gov (United States)

    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…

  12. 45 CFR 503.4 - Accounting of certain disclosures.

    Science.gov (United States)

    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...

  13. 12 CFR 561.28 - Money Market Deposit Accounts.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Money Market Deposit Accounts. 561.28 Section 561.28 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY DEFINITIONS FOR REGULATIONS AFFECTING ALL SAVINGS ASSOCIATIONS § 561.28 Money Market Deposit Accounts. (a) Money Market...

  14. 14 CFR Section 7 - Chart of Profit and Loss Accounts

    Science.gov (United States)

    2010-01-01

    ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Chart of Profit and Loss Accounts Section 7 Section 7 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION... Profit and Loss Classification Section 7 Chart of Profit and Loss Accounts Objective classification of...

  15. 7 CFR 2812.8 - Accountability and recordkeeping.

    Science.gov (United States)

    2010-01-01

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

  16. Washington Manual: A New Tool for Local School Accounting

    Science.gov (United States)

    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)

  17. Office of Inspector General report on audit of Southwestern Federal Power System combined financial statements and supplemental schedules (with independent auditors` reports thereon) for the years ended September 30, 1997 and 1996

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-10-06

    Southwestern Federal Power System (SWFPS) encompasses the operation of 24 hydroelectric power plants by the US Army Corps of Engineers and the marketing of power and energy from those plants by the Southwestern Power Administration (Southwestern) of the US Department of Energy. This report presents the results of the independent certified public accountants` audit of the SWFPS`s combined power system statements of assets, Federal investments and liabilities, and the related combined statements of revenues, expenses and accumulated net revenues, and cash flows.

  18. 76 FR 5391 - Office of Biotechnology Activities, Office of Science Policy, Office of the Director

    Science.gov (United States)

    2011-01-31

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF HEALTH AND HUMAN SERVICES National Institutes of Health Office of Biotechnology Activities, Office of Science Policy, Office of the Director Amended Notice of Meeting Notice is hereby given of a change in the...

  19. Dwudziestowieczna filozofia analityczna. O pewnej próbie całościowego ujęcia (TWENTIETH-CENTURY ANALYTIC PHILOSOPHY. ON A RECENT ATTEMPT OF ITS GENERAL ACCOUNT

    Directory of Open Access Journals (Sweden)

    Tadeusz Szubka

    2007-06-01

    Full Text Available Although analytic philosophy is a major movement shaping contemporary philosophy, there are not too many historical accounts of that movement which would be comprehensive, unified and sufficiently detailed. An impressive attempt to fill in this lacuna is the two-volume book 'Philosophical Analysis in the Twentieth Century', modestly described by its author Scott Soames (renowned mainly for his work in the philosophy of language as 'an introductory overview of the analytic tradition in philosophy covering roughly the period between 1900 and 1975'. The first volume discusses the philosophy of G.E. Moore, the most influential views of Bertrand Russell, Ludwig Wittgenstein's 'Tractatus', logical positivism (including emotivism in ethics and reaction against it, as well as the early philosophy of W.V. Quine. The second volume continues the story of analytic philosophy by providing an account of the later philosophy of Wittgenstein, the ordinary language philosophy and its demise, the philosophical naturalism of W.V. Quine, the theory of meaning of Donald Davidson, and finally Saul Kripke's seminal philosophy of language and its wide-ranging implications. The book contains also a short epilogue outlining the direction taken by analytic philosophy in the last quarter of the twentieth century. The two volumes of Soames' account of contemporary analytic tradition are packed with lucid, sophisticated and detailed discussions of various views of major thinkers of that tradition. However, besides these merits the book by Soames has several weaker points. It defines analytic philosophy in a rather loose and unspecific manner, as well as gives an arbitrarily selective and unbalanced account of its recent developments.

  20. CERN at the Post Office

    CERN Multimedia

    2006-01-01

    In collaboration with CERN and the Conseil général de l'Ain, the French postal services of the Pays de Gex have released a new set of pre-paid envelopes paying tribute to CERN. The envelopes, which come in packets of ten, each featuring a different aspect of CERN, will be on sale from 6 June onwards. They will be available from five post offices in the Pays de Gex (Ferney-Voltaire, Prévessin-Moëns, Saint-Genis-Pouilly, Thoiry and CERN-Prévessin), as well as from the CERN Shop (Reception, Building 33). The envelopes were unveiled at an official ceremony on 23 May, which was attended by Jocelyne Boch, Vice-President of the Conseil général de l'Ain and Mayoress of Thoiry, as well as Marina Combe, Head of the Saint-Genis-Pouilly, Thoiry and CERN-Prévessin post offices, and Maximilian Metzger, CERN's Secretary-General. The last set of envelopes to feature CERN, which commemorated the Laboratory's 50th anniversary in 2004, were a huge success, with sales totalling 35 000 in less than a year. 'We received...

  1. Emerging accounting trends accounting for leases.

    Science.gov (United States)

    Valletta, Robert; Huggins, Brian

    2010-12-01

    A new model for lease accounting can have a significant impact on hospitals and healthcare organizations. The new approach proposes a "right-of-use" model that involves complex estimates and significant administrative burden. Hospitals and health systems that draw heavily on lease arrangements should start preparing for the new approach now even though guidance and a final rule are not expected until mid-2011. This article highlights a number of considerations from the lessee point of view.

  2. The image of accountants

    DEFF Research Database (Denmark)

    Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne

    2009-01-01

    , and whether the image produced reflects a wide social change in society. Findings - It was found that in the 1970s and the 1980s the accountant was constructed as a responsible and rational person. In the 1990s, the accountant was presented as an instructed action man. However, in a recent advert...... the accountant appeared as a more hedonistic person. Overall, the changes observed reflect changes in wider social practice from modernity, through high modernity, to hyper-modernity. Research limitations/implications - The image of the accountants has implications for the development of the accounting...... profession. In particular, the move towards hyper-modernity, where empathy towards others and the virtues of self-discipline and fairness are not at stake, has implications for the trustworthiness of the accounting profession. Originality/value - Although there has been some research into the image...

  3. Accounting for Quality

    DEFF Research Database (Denmark)

    Pflueger, Dane

    2015-01-01

    Background Accounting-that is, standardized measurement, public reporting, performance evaluation and managerial control-is commonly seen to provide the core infrastructure for quality improvement in healthcare. Yet, accounting successfully for quality has been a problematic endeavor, often......, but that it would need to be understood and operationalized in new ways in order to contribute to this end. Proposals for this new way of advancing accounting are discussed. They include the cultivation of overlapping and even conflicting measures of quality, the evaluation of accounting regimes in terms of what...... producing dysfunctional effects. This has raised questions about the appropriate role for accounting in achieving quality improvement. This paper contributes to this debate by contrasting the specific way in which accounting is understood and operationalized for quality improvement in the UK National Health...

  4. Goals and Psychological Accounting

    DEFF Research Database (Denmark)

    Koch, Alexander Karl; Nafziger, Julia

    -induced reference points make substandard performance psychologically painful and motivate the individual to stick to his goals. How strong the commitment to goals is depends on the type of psychological account. We provide conditions when it is optimal to evaluate goals in narrow accounts. The key intuition......We model how people formulate and evaluate goals to overcome self-control problems. People often attempt to regulate their behavior by evaluating goal-related outcomes separately (in narrow psychological accounts) rather than jointly (in a broad account). To explain this evidence, our theory...... of endogenous narrow or broad psychological accounts combines insights from the literatures on goals and mental accounting with models of expectations-based reference-dependent preferences. By formulating goals the individual creates expectations that induce reference points for task outcomes. These goal...

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

    Directory of Open Access Journals (Sweden)

    Carlos Augusto Pacheco Pereira

    2016-03-01

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

  6. 75 FR 15713 - Office of Biotechnology Activities; Office of Science Policy; Office of the Director; Notice of a...

    Science.gov (United States)

    2010-03-30

    ... HUMAN SERVICES National Institutes of Health Office of Biotechnology Activities; Office of Science..., Advisory Committee Coordinator, Office of Biotechnology Activities, Office of Science Policy, Office of the... of Biotechnology Activities, National Institutes of Health. BILLING CODE 4140-01-P ...

  7. 24 April 2012 - Chinese Extraordinary and Plenipotentiary Ambassador, Permanent Representative of the People's Republic of China to the United Nations Office at Geneva L. Zhenmin signing the guest book with CERN Director-General R. Heuer

    CERN Multimedia

    Maximilien Brice

    2012-01-01

    CERN-HI-1204089 tirage 15: AMS Collaboration Spokesperson S. Ting, CERN Director-General R. Heuer and Ambassador L. Zhenmin; CERN-HI-1204089 16to the end: in the LHC tunnel at POint 5 with Adviser T. Kurtyka and CMS experimental cavern with Collaboration Spokesperson J. Incandela.

  8. An Exploration of How U.S. Army Officers Attending the U.S. Army Command and General Staff College Decide Whether or Not to Attend Graduate School: A Qualitative Case Study

    Science.gov (United States)

    Vance, Charles David

    2013-01-01

    This qualitative case study explored how U.S. Army Command and General Staff College (CGSC) students decided whether or not to attend graduate school. The focus was on how U.S. Army students made their decision. The purpose of the study was to illuminate the issues related to this decision in adult development, adult learning, career decision…

  9. The Users Office turns 20

    CERN Multimedia

    2009-01-01

    20 years ago, in the summer of 1989, an office was created to assist the thousands of users who come to CERN each year, working over the broad range of projects and collaborations. Chris Onions (right), head of the Users’ Office, with Bryan Pattison (left), the Office’s founder.Before the inception of the Users Office, it was common for users to spend at least an entire day moving from office to office in search of necessary documentation and information in order to make their stay official. "Though the Office has undergone various changes throughout its lifetime, it has persisted in being a welcoming bridge to facilitate the installation of visitors coming from all over the world", says Chris Onions, head of the Users Office. This September, the Office will celebrate its 20-year anniversary with a drink offered to representatives of the User community, the CERN management and staff members from the services with whom the Office is involved. &...

  10. The Accountability Bind

    Directory of Open Access Journals (Sweden)

    Katrina Bulkley

    2001-10-01

    Full Text Available Charter schools involve a trading of autonomy for accountability. This accountability comes through two forces—markets through the choices of parents and students, and accountability to government through the writing of contracts that must be renewed for schools to continue to operate. Charter schools are supposed to be more accountable for educational performance than traditional public schools because authorizers have the ability to revoke charter contracts. Here, I focus on one central component of accountability to government: performance accountability or accountability for educational outcomes to charter school authorizers through the revocation or non-renewal of charter contracts. In this paper, I suggest that contract-based accountability for educational performance in charter schools may not be working as proponents argued it would. This article explores some explanations for why there are very few examples of charter schools that have been closed primarily because of failure to demonstrate educational performance or improvement. Future work will need to test if these challenges for authorizers hold in a variety of contexts. The conclusion examines the implications of these findings for the future of charter school accountability.

  11. Office Web Applications

    Institute of Scientific and Technical Information of China (English)

    涂曙光

    2009-01-01

    在7月份的微软全球合作伙伴大会上,微软正式宣布了Office 2010的第一个“半公开”测试版本:Office 2010 Technical Preview和SharePoint 2010 Technical Preview。前者是“传统”的Office客户端程序,后者则定位成“Business Collaboration Platform for the Enteprise and the Web”的下一代Office服务器产品。之所以说它是“半公开”,是因为这个测试版本并非提供给所有用户下载试用,而是通过注册和邀请的方式,只提供给部分特定的测试用户使用。

  12. 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

  13. The Automated Medical Office

    OpenAIRE

    Petreman, Mel

    1990-01-01

    With shock and surprise many physicians learned in the 1980s that they must change the way they do business. Competition for patients, increasing government regulation, and the rapidly escalating risk of litigation forces physicians to seek modern remedies in office management. The author describes a medical clinic that strives to be paperless using electronic innovation to solve the problems of medical practice management. A computer software program to automate information management in a c...

  14. Swedish Officer Selection

    Science.gov (United States)

    2000-08-01

    1940’ s . The psychological examinations at that time were heavily influenced by German methods developed in the 1930’ s with an emphasis on personality...crystallization (Gc) in tasks that demand ogics (Bloom, 1956), and moral standards ( Kohlberg , 1971). Selection instruments for the acquired knowledge...unsuit- Jung’s (1971) theory of psychological types as a ability for the officer profession, mainly for ethical source of inspiration, and moral reasons

  15. The Automated Medical Office

    OpenAIRE

    1990-01-01

    With shock and surprise many physicians learned in the 1980s that they must change the way they do business. Competition for patients, increasing government regulation, and the rapidly escalating risk of litigation forces physicians to seek modern remedies in office management. The author describes a medical clinic that strives to be paperless using electronic innovation to solve the problems of medical practice management. A computer software program to automate information management in a c...

  16. Office software Individual coaching

    CERN Multimedia

    HR Department

    2010-01-01

    If one or several particular topics cause you sleepless nights, you can get the help of our trainer who will come to your workplace for a multiple of 1-hour slots . All fields in which our trainer can help are detailed in the course description in our training catalogue (Microsoft Office software, Adobe applications, i-applications etc.). Please discover these new courses in our catalogue! Tel. 74924

  17. Microsoft Office 2010

    Institute of Scientific and Technical Information of China (English)

    2010-01-01

    作为Microsoft新一代旗舰办公软件,Office 2010中加入了众多强大的创新功能,并提供PC、手机、浏览器的无缝体验;图片“美画师”、视频“剪刀手”、Excel迷你图、

  18. Defining ecosystem assets for natural capital accounting

    NARCIS (Netherlands)

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

    2016-01-01

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

  19. 37 CFR 2.208 - Deposit accounts.

    Science.gov (United States)

    2010-07-01

    ... upon receipt of the statement to cover the value of items or services charged to the account and thus... COMMERCE RULES OF PRACTICE IN TRADEMARK CASES Fees and Payment of Money in Trademark Cases § 2.208 Deposit accounts. (a) For the convenience of attorneys, and the general public in paying any fees due, in...

  20. 48 CFR 45.106 - Transferring accountability.

    Science.gov (United States)

    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...

  1. 30th August 2010 - Permanent Representative of the People's Republic of China to the United Nations Office at Geneva, Ambassador Y. He visiting the CMS underground experimental area and LHC tunnel with CERN Director-General R. Heuer and Collaboration Spokesperson G. Tonelli.

    CERN Multimedia

    Maximilien Brice

    2010-01-01

    CERN-HI-1008197 01: in the LHC tunnel at Point 5: CMS Collaboaration Spokesperson G. Tonelli, Mrs L. Jianping (Ambassador's spouse), Mrs B. Heuer, Permanent Representative of the People's Republic of China to the United Nations Office at Geneva, Ambassador Y. He, CERN Director-General R. Heuer and Adviser R. Voss; CERN-HI-1008197 57: in front of the CMS experiment at LHC point 5: CMS technical Coordinator A. Ball, Mrs L. Jianping (Ambassador's spouse), Permanent Representative of the People's Republic of China to the United Nations Office at Geneva, Ambassador Y. He; Mrs B. Heuer, CERN Director-General R. Heuer, CMS Collaboaration Spokesperson G. Tonelli and Adviser R. Voss. CERN-HI-1008197 02 - 14: Welcome in front of building 3562 at CMS. Head of International relations F: Pauss gives the introduction talk to the delegation. CERN-HI-1008197 15 - 25: visiting CMS control room at Point 5 with Collaboration Spokesperson G. Tonelli; CERN-HI-1008197 26 - 29: visiting the service cavern in the CMS underground ar...

  2. MAIL OFFICE Outgoing mail

    CERN Multimedia

    1999-01-01

    The Mail Office once again wishes to remind users that the Organisation's mail service is exclusively reserved for official mail._\tAll outgoing official mail must arrive at the Mail Office unfranked and with the sender's name and Division clearly marked under the Organsation's address (see example below).Private mail must be taken to the Post Offices at Meyrin (63-R-011) or Prévessin (866-R-C02)._\tPlease only use 'PRIORITY' envelopes for mail requiring priority handling. Internal mail_\tPlease do not forget to indicate your correspondent's 'MAILBOX' number on the internal mail envelopes either in the specific box provided (new envelopes) or next to his or her name (old envelopes). This will facilitate and accelerate the handling of your mail. Mailbox numbers can be found on: Macintosh\tin the 'Mailbox' field in 'VIPER'PC\tin the 'Mailbox' field of 'Phone book'Web: http://www.cern.ch/CERN/Phone.htmlin the 'MailBox' fieldonce you have selected your correspondent's name...

  3. 24 CFR 791.404 - Field Office allocation planning.

    Science.gov (United States)

    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...

  4. 31 CFR Appendix A to Subpart A of... - Departmental Offices

    Science.gov (United States)

    2010-07-01

    ... Offices 1. In general. This appendix applies to the Departmental Offices as defined in 31 CFR 1.1(a)(1). 2.... Requests for records. Initial determinations under 31 CFR 1.5(h) as to whether to grant requests for... to deny records. (i) Appellate determinations under 31 CFR 1.5(i) with respect to records of...

  5. 33 CFR 106.205 - Company Security Officer (CSO).

    Science.gov (United States)

    2010-07-01

    ... 33 Navigation and Navigable Waters 1 2010-07-01 2010-07-01 false Company Security Officer (CSO...) Facility Security Requirements § 106.205 Company Security Officer (CSO). (a) General. (1) An OCS facility...; (6) Ensure the timely correction of problems identified by audits or inspections; (7)...

  6. 19 CFR 101.2 - Authority of Customs officers.

    Science.gov (United States)

    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...

  7. 48 CFR 833.212 - Contracting officer's duties upon appeal.

    Science.gov (United States)

    2010-10-01

    ... AFFAIRS GENERAL CONTRACTING REQUIREMENTS PROTESTS, DISPUTES, AND APPEALS Disputes and Appeals 833.212... construction contracts administered by the Office of Construction and Facilities Management, copies of the... sent to the Director, Office of Construction and Facilities Management.) (b) Within 20 days of receipt...

  8. 13 CFR 300.2 - EDA Headquarters and regional offices.

    Science.gov (United States)

    2010-01-01

    ... United States and each regional office's contact information may be found on EDA's Internet Web site at... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false EDA Headquarters and regional..., DEPARTMENT OF COMMERCE GENERAL INFORMATION § 300.2 EDA Headquarters and regional offices. (a)...

  9. 18 CFR 3a.51 - Designation of security officers.

    Science.gov (United States)

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Designation of security officers. 3a.51 Section 3a.51 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY GENERAL RULES NATIONAL SECURITY INFORMATION Security Officers §...

  10. 24 CFR 291.520 - Eligible law enforcement officers.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Eligible law enforcement officers... Neighbor Next Door Sales Program § 291.520 Eligible law enforcement officers. A person qualifies as a law... law enforcement agency of the federal government, a state, a unit of general local government, or an...

  11. Introduction of elements of accounting systems of foreign countries in accounting practice in Ukraine

    Directory of Open Access Journals (Sweden)

    Shmatkovska Tatjana Oleksandrivna

    2016-06-01

    Full Text Available A comparative analysis of national and international approaches to regulation of accounting, generally modern system of accounting, defined the features of accounting principles to International Financial Reporting Standards and methodology developed countries, considered factors of influence on the development of national accounting systems for the analysis of developments domestic and foreign researchers, examined the nature of their influence and interdependence ‘relationship between them, identified and analyzed existing in the world management accounting practice models that differ in the degree of state regulation, austerity regulations for the implementation of accounting procedures, display order of business transactions in accounting accounts reveals trends of accounting in Ukraine at the present stage of integration of the economy into the world economy.

  12. 77 FR 55783 - Verification of Statements of Account Submitted by Cable Operators and Satellite Carriers

    Science.gov (United States)

    2012-09-11

    ... Satellite Carriers AGENCY: Copyright Office, Library of Congress. ACTION: Notice of proposed rulemaking... Account and royalty payments that are deposited with the Office by cable operators and satellite carriers... to audit the Statements of Account and royalty fees that cable operators and satellite...

  13. Georgia : Accounting and Auditing

    OpenAIRE

    2007-01-01

    This report provides an assessment of accounting, financial reporting and auditing requirements and practices within the enterprise and financial sectors in Georgia. The report uses International Financial Reporting Standards (IFRS), International Standards on Auditing (ISA) and draws on international experience and good practices in the field of accounting and audit regulation, including in ...

  14. Accounting as an Engine

    DEFF Research Database (Denmark)

    Revellino, Silvana; Mouritsen, Jan

    2015-01-01

    This paper explores the relationships between calculative practices and innovative activities. It investigates how calculative practices such as accounting develop knowledge that functions as an engine (MacKenzie, 2006) for innovation. This is an attempt at exploring the role of accounting through...

  15. Deterrents to Accountability.

    Science.gov (United States)

    Hencley, Stephen P.

    This speech assesses potential deterrents to the implementation of accountability in education. The author divides these deterrents into (1) philosophical-ideological; humanist-behaviorist conflicts, individuality versus "techno-urban fascism," and accountability systems tied to the achievement of cognitive objectives at the lower end of Bloom's…

  16. The Choreography of Accountability

    Science.gov (United States)

    Webb, P. Taylor

    2006-01-01

    The prevailing performance discourse in education claims school improvements can be achieved through transparent accountability procedures. The article identifies how teachers generate performances of their work in order to satisfy accountability demands. By identifying sources of teachers' knowledge that produce choreographed performances, I…

  17. Accounting Faculty Internships

    Directory of Open Access Journals (Sweden)

    Jill Christopher

    2013-06-01

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

  18. The Accountability Illusion: Kansas

    Science.gov (United States)

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  19. Indonesia : Accounting and Auditing

    OpenAIRE

    World Bank

    2011-01-01

    This report is part of a joint initiative of the World Bank and IMF to prepare Reports on the Observance of Standards and Codes (ROSC). The ROSC Accounting and Auditing review for Indonesia mainly focuses on the strengths and weaknesses of the accounting and auditing environment that influences the quality of corporate financial reporting. It involves both a review of mandatory requirement...

  20. Towards ecosystem accounting

    NARCIS (Netherlands)

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

    2015-01-01

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