WorldWideScience

Sample records for general accounting office

  1. 22 CFR 23.5 - Claims for settlement by Department of State or General Accounting Office.

    Science.gov (United States)

    2010-04-01

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

  2. Analysis of General Accounting Office Bid Protest Decisions on A-76 Studies

    National Research Council Canada - National Science Library

    Russial, Paul

    2003-01-01

    .... Historically, industry has successfully protested a high percentage of A-76 procurements. This thesis examines General Accounting Office A-76 bid protest decisions issued between 5 February 1996 and 23 December 2002...

  3. FISCAL YEAR 2003 BUDGET REQUEST. U.S. General Accounting Office

    National Research Council Canada - National Science Library

    2002-01-01

    .... General Accounting Office (GAO) to report on GAO's fiscal year 2001 performance and results, current challenges and future plans, and budget request for fiscal year 2003 to support the Congress and serve the American public...

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

    Science.gov (United States)

    Garsson, B

    1988-01-01

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

  5. Cash Accountability in DOD Imprest Funds Maintained by the Office of the Inspector General, DOD

    National Research Council Canada - National Science Library

    Rau, Russell

    1995-01-01

    We are providing this report for your information and use. The audit was made at your request to examine the imprest funds maintained within the Office of the Inspector General, DoD, Arlington, Virginia...

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

    Directory of Open Access Journals (Sweden)

    Ogochukwu Nzewi

    2014-03-01

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

  7. 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…

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

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-12-01

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

  9. 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 ...

  10. School Lunch Program: Role and Impacts of Private Food Service Companies. United States General Accounting Office Report to Congressional Committees.

    Science.gov (United States)

    General Accounting Office, Washington, DC. Resources, Community, and Economic Development Div.

    In the Healthy Meals for Healthy Americans Act of 1994, Congress directed the Government Accounting Office (GAO) to examine the use of private food establishments and caterers by schools participating in federal programs for school meals. In conducting its review, the GAO relied primarily on questionnaires returned by food authorities that had…

  11. Debt Collection: More Aggressive Action Needed To Collect Debts Owed by Health Professionals. United States General Accounting Office Report to the Honorable John R. Kasich, House of Representatives.

    Science.gov (United States)

    General Accounting Office, Washington, DC.

    The General Accounting Office (GAO) reviewed and evaluated debt collection activities of five programs of the Health Resources and Services Administration (HRSA) that provide financial assistance to health professions students and medical facilities. The principal findings include: (1) HRSA changes have improved delinquency rates; however, large…

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

    Science.gov (United States)

    2010-06-01

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

  13. 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...

  14. 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.

  15. 7 CFR 2.4 - General officers.

    Science.gov (United States)

    2010-01-01

    ..., Nutrition, and Consumer Services; the Under Secretary for Natural Resources and Environment; the Under... OFFICERS OF THE DEPARTMENT General § 2.4 General officers. The work of the Department is under the...

  16. 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 the...

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

    Science.gov (United States)

    General Accounting Office, Washington, DC.

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

  18. 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...

  19. Analysis of General Accounting Office, Armed Services Board of Contract Appeals and Federal Court of Claims Decisions on Protests Disputes Involving Performance Specifications

    National Research Council Canada - National Science Library

    Murphy-Sweet, Philip

    2002-01-01

    ... involving Performance Specifications. Performance Specifications generally leave the contractor open to decide the best means to accomplish the work of a contract and deliver the product called for in the contract...

  20. Accounting Systems and the Electronic Office.

    Science.gov (United States)

    Gafney, Leo

    1986-01-01

    Discusses a systems approach to accounting instruction and examines it from the viewpoint of four components: people (titles and responsibilities, importance of interaction), forms (nonpaper records such as microfiche, floppy disks, hard disks), procedures (for example, electronic funds transfer), and technology (for example, electronic…

  1. Procurement Contracting Officer’s Guide to Cost Accounting Standards,

    Science.gov (United States)

    1977-09-01

    ACCESSION MO r P.R0CUR2K2NT CONTRACTING ^FFICDR’S %UID2 TO COST ACCOUNTING STANDARDS. .-IB’ i 4fiSj irPBVPWra ONOANIZATION NAME MB AOONESS...discussing the history and development of Cost Accounting Standards, the functions of the Cost Accounting Standards Board, and the methodology...20. Abstract (continued) the tasks that Cost Accounting Standards have placed on the procurement officer. 3y understanding these tasks the

  2. 4 CFR 28.11 - Filing a charge with the Office of General Counsel.

    Science.gov (United States)

    2010-01-01

    ... 4 Accounts 1 2010-01-01 2010-01-01 false Filing a charge with the Office of General Counsel. 28.11... the two kinds of filing. (1) A charge may be filed by personal delivery at the Office of General..., DC 20002. (2) A charge may be filed by mail addressed to the Office of General Counsel, Personnel...

  3. 75 FR 82042 - Office of Inspector General; Privacy Act of 1974; Notification of the Office of Inspector General...

    Science.gov (United States)

    2010-12-29

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

  4. German General Staff Officer Education and Current Challenges

    National Research Council Canada - National Science Library

    Groeters, Thomas

    2006-01-01

    "German General Staff Officer Education and Current Challenges" examines the institutional education of German General Staff Officers, as experienced by the author, and offers a "Conceptual Competency...

  5. 49 CFR 1200.2 - Adoption of generally accepted accounting principles issued by the Financial Accounting Standards...

    Science.gov (United States)

    2010-10-01

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

  6. 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 Accountability...

  7. 76 FR 53377 - Cost Accounting Standards; Allocation of Home Office Expenses to Segments

    Science.gov (United States)

    2011-08-26

    ... OFFICE OF MANAGEMENT AND BUDGET Office of Federal Procurement Policy 48 CFR Part 9904 Cost Accounting Standards; Allocation of Home Office Expenses to Segments AGENCY: Office of Management and Budget (OMB), Office of Federal Procurement Policy (OFPP), Cost Accounting Standards Board (Board). ACTION...

  8. 16 CFR 0.11 - Office of the General Counsel.

    Science.gov (United States)

    2010-01-01

    ... 16 Commercial Practices 1 2010-01-01 2010-01-01 false Office of the General Counsel. 0.11 Section 0.11 Commercial Practices FEDERAL TRADE COMMISSION ORGANIZATION, PROCEDURES AND RULES OF PRACTICE ORGANIZATION § 0.11 Office of the General Counsel. The General Counsel is the Commission's chief law officer...

  9. The Office of Inspector General (OIG)

    Science.gov (United States)

    Macisco, Christopher A.

    2004-01-01

    The NASA Office of Inspector General is the Federal Law Enforcement Agency at NASA which conducts criminal and regulatory investigations in which NASA is a victim. The OIG prevents and detects crime, fiaud, waste and abuse and assists NASA management in promoting economy, efficiency, and effectiveness in its programs and operations. Investigations (OI) and the Office of Audits (OA). The investigations side deals with criminal Investigations, administrative investigations, and civil investigations. The Audits side deals with inspections and assessments as well as the Auditing of NASA Programs and Activities. Our mission at the OIG is to conduct and supervise independent and objective audits and investigations relating to agency programs and operations; to promote economy, effectiveness and efficiency within the agency; to prevent and detect crime, fraud, waste and abuse in agency programs and operations; to review and make recommendations regarding existing and proposed legislation and regulations relating to agency programs and operations. We are also responsible for keeping the agency head and the Congress fully and currently informed of problems in agency programs and operations. deal with False Claims, False Statements, Conspiracy, Theft, Computer Crime, Mail Fraud, the Procurement Integrity Act, the Anti-Kickback Act, as well as noncompliance with NASA Management Instructions, the Federal Acquisition Regulations (FAR), and the Code of Federal Regulations (CFR). Most of the casework that is dealt with in our office is generated through gum shoe work or cases that we generate on our own. These cases can come from Law Enforcement Referrals, GIDEP Reports, EPlMS (NASA Quality System), Defense Contract Audit Agency, Newspaper Articles, and Confidential Information. In many cases, confidentiality is the biggest factor to informants coming forward. We are able to maintain confidentiality because the 01 is independent of NASA Management and doesn t report to the Center

  10. Ergophthalmology in accounting offices: the computer vision syndrome (CVS

    Directory of Open Access Journals (Sweden)

    Arjuna Nudi Perin

    Full Text Available Abstract Purpose: This study aimed to determine the presence of the symptoms of computer vision syndrome (CVS accounting office employees. Methods: The research tools used were a questionnaire based on the set of symptoms of CVS rated by Likert scale (1-5 and workplace observations based on Ergonomic Workplace Analysis (EWA. Results: The participants who worked with a viewing angle of less than 10º relative to the screen had more symptoms, particularly of pain in the back of the neck and back (p = 0.0460. The participants who used lighting other than 450 and 699 lux reported significant headache (p = 0.0045 and dry eye (p = 0.0329 symptoms. Younger workers had more headaches (p = 0.0182, and workers with fewer years of employment had more headaches and dry eyes symptoms (p = 0.0164 and p = 0.0479, respectively. A total of 37% of the participants reported a lack of guidance regarding prevention and painful symptoms in the back of the neck and back (p = 0.0936. Conclusion: Younger participants with fewer years of employment, who had not received information regarding proper computer use, who did not use lighting between 450 and 699 lux or who worked with viewing angles of less than 10º had more computer vision syndrome symptoms.

  11. 14 CFR Sec. 2-1 - Generally accepted accounting principles.

    Science.gov (United States)

    2010-01-01

    ...). Persons subject to this part are authorized to implement, as prescribed by the Financial Accounting... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Generally accepted accounting principles... AIR CARRIERS General Accounting Provisions Sec. 2-1 Generally accepted accounting principles. (a) The...

  12. 47 CFR 69.406 - Local business office expenses in Account 6620.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 3 2010-10-01 2010-10-01 false Local business office expenses in Account 6620... SERVICES (CONTINUED) ACCESS CHARGES Apportionment of Expenses § 69.406 Local business office expenses in Account 6620. (a) Local business office expenses shall be assigned as follows: (1) End user service order...

  13. A generalized window energy rating system for typical office buildings

    Energy Technology Data Exchange (ETDEWEB)

    Tian, Cheng; Chen, Tingyao; Yang, Hongxing; Chung, Tse-ming [Research Center for Building Environmental Engineering, Department of Building Services Engineering, The Hong Kong Polytechnic University, Hong Kong (China)

    2010-07-15

    Detailed computer simulation programs require lengthy inputs, and cannot directly provide an insight to relationship between the window energy performance and the key window design parameters. Hence, several window energy rating systems (WERS) for residential houses and small buildings have been developed in different countries. Many studies showed that utilization of daylight through elaborate design and operation of windows leads to significant energy savings in both cooling and lighting in office buildings. However, the current WERSs do not consider daylighting effect, while most of daylighting analyses do not take into account the influence of convective and infiltration heat gains. Therefore, a generalized WERS for typical office buildings has been presented, which takes all primary influence factors into account. The model includes embodied and operation energy uses and savings by a window to fully reflect interactions among the influence parameters. Reference locations selected for artificial lighting and glare control in the current common simulation practice may cause uncompromised conflicts, which could result in over- or under-estimated energy performance. Widely used computer programs, DOE2 and ADELINE, for hourly daylighting and cooling simulations have their own weaknesses, which may result in unrealistic or inaccurate results. An approach is also presented for taking the advantages of the both programs and avoiding their weaknesses. The model and approach have been applied to a typical office building of Hong Kong as an example to demonstrate how a WERS in a particular location can be established and how well the model can work. The energy effect of window properties, window-to-wall ratio (WWR), building orientation and lighting control strategies have been analyzed, and can be indicated by the localized WERS. An application example also demonstrates that the algebraic WERS derived from simulation results can be easily used for the optimal design of

  14. 77 FR 6676 - Office of Inspector General; Contractor Requirements

    Science.gov (United States)

    2012-02-09

    ... POSTAL SERVICE 39 CFR Part 230 Office of Inspector General; Contractor Requirements AGENCY: Postal... for contractors employed by the Office of Inspector General. The rule also emphasizes consistency in contractor selection, and clarifies the OIG's exclusive authority to set qualifications and standards for its...

  15. 40 CFR 1.29 - Office of Inspector General.

    Science.gov (United States)

    2010-07-01

    ... 40 Protection of Environment 1 2010-07-01 2010-07-01 false Office of Inspector General. 1.29 Section 1.29 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY GENERAL STATEMENT OF ORGANIZATION... operations. The Office provides leadership and coordination and recommends policies for other Agency...

  16. A Comparative Study of the Perceptions of Accounting Educators and Accountants on Skills Required of Accounting Education Graduates in Automated Offices

    Science.gov (United States)

    Nwokike, Felicia Ogonnia; Eya, Gloria Mgboyibo

    2015-01-01

    The study dealt with perception of accounting educators and senior accountants on skills required of accounting education graduates for effective job performance in automated offices. The study adopted a descriptive research design.The population consisted of 149 respondents, made up of 80 accounting educators in public tertiary institutions and…

  17. 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, Judicial Officer, Chief Postal Inspector. 4.5 Section 4.5 Postal Service UNITED STATES POSTAL SERVICE THE... Counsel, a Judicial Officer, a Chief Postal Inspector, and such number of officers, described in 39 U.S.C...

  18. (Department of Defense Office of Inspector General (DoD OIG)) Fiscal Year 2017 Oversight Plan

    Science.gov (United States)

    2016-12-01

    Transparency Act of 2014. Specifically, for a statistically valid sample of spending data submitted by the DoD, assess the completeness, timeliness...facilities did not appropriately transfer funds to the U.S. Treasury for 114 delinquent accounts, valued at $13.4 million, of the 125 accounts the...the DoD Office of Inspector General Delinquent Medical Service Account Audits This is a summary report to identify systemic problems regarding

  19. Review of general tritium accountancy techniques

    International Nuclear Information System (INIS)

    Vassallo, G.; Engelmann, U.

    1995-01-01

    The accountancy of material in any facility forms an integral part of good housekeeping practices. However, for materials such as tritium, a combination of safety, security and economic reasons often demands that a comprehensive material control program be implemented. Within a tritium facility, the isotope is usually stored at a central magazine from where it can be distributed to and collected from process plant and experiments and received from external suppliers. This paper outlines the routine magazine measurement techniques employed for quantitatively assaying tritium for such control purposes and reviews the advantages and drawbacks of various methods. 10 refs., 2 figs., 2 tabs

  20. 49 CFR 1242.21 - Station and office buildings (account XX-19-23).

    Science.gov (United States)

    2010-10-01

    ... 49 Transportation 9 2010-10-01 2010-10-01 false Station and office buildings (account XX-19-23). 1242.21 Section 1242.21 Transportation Other Regulations Relating to Transportation (Continued) SURFACE... Structures § 1242.21 Station and office buildings (account XX-19-23). If the sum of the direct freight and...

  1. 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…

  2. 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.

  3. 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.

  4. 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.

  5. Vendor Payments-Operation Mongoose, Fort Belvoir Defense Accounting Office and Rome Operating Location

    National Research Council Canada - National Science Library

    Lane, F

    1996-01-01

    .... Due to the impending closure of the Defense Accounting Office at Fort Belvoir and the anticipated consolidation to the Rome Operating Location, New York, we did not perform a review of the management...

  6. 12 CFR 905.11 - Office of Inspector General.

    Science.gov (United States)

    2010-01-01

    ....11 Banks and Banking FEDERAL HOUSING FINANCE BOARD FEDERAL HOUSING FINANCE BOARD ORGANIZATION AND OPERATIONS DESCRIPTION OF ORGANIZATION AND FUNCTIONS General Organization § 905.11 Office of Inspector... relating to the programs and operations of the Finance Board; (2) Providing leadership and coordination...

  7. A general approach to welfare measurement through national income accounting

    OpenAIRE

    Asheim, Geir B.; Buchholz, Wolfgang

    2002-01-01

    We develop a framework for analyzing national income accounting using a revealed welfare approach that is sufficiently general to cover, e.g., both the standard discounted utilitarian and maximin criteria as special cases. We show that the basic welfare properties of comprehensive national income accounting, which were previously ascribed only to the discounted utilitarian case, in fact extend to this more general framework. In particular, it holds under a wide range of circumstances that rea...

  8. Radiation protection office at the general direction of health

    International Nuclear Information System (INIS)

    Piechowski, J.

    1996-01-01

    The radiation protection office at the general direction of health has the following functions: organisation and relations with decentralized services, legal aspects, relations with the direction of nuclear installation safety, nuclear medicine with licensing, radioactive wastes in relation with ANDRA, environment, trusteeship of OPRI in matter of measurements, dosimetry and epidemiology in relation with the Minister of work and training in radiation protection. (N.C.)

  9. 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.

  10. On Scott-Phillips' General Account of Communication.

    Science.gov (United States)

    Planer, Ronald J

    2017-12-01

    The purpose of this paper is to critically engage with a recent attempt by Thom Scott-Phillips to offer a general account of communication. As a general account, it is intended to apply equally well to both non-human and human interactions which are prima facie communicative in character. However, so far, Scott-Phillips has provided little detail regarding how his account is supposed to apply to the latter set of cases. After presenting what I take to be the most plausible way of filling in those details, I argue that his account would appear to be too narrow: it (minimally) fails to capture a range of human interactions which strike us as instances of communication. To wit, these are cases in which some but not all of the information an act is designed to convey to a reactor actually reaches that reactor. An alternative account incorporating Scott-Phillips' main insights is then sketched, and it is suggested that this account, or something like it, would accommodate the full range of non-human and human interactions that are intuitively communicative.

  11. 26 CFR 1.168(i)-1 - General asset accounts.

    Science.gov (United States)

    2010-04-01

    ... residual) is a multiple category asset (as defined in § 1.861-9T(g)(3)(ii)), and the income yield from the... for Salt Lake City, Utah facility”) that identify the assets included in each general asset account...

  12. 31 CFR 208.6 - General account requirements.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false General account requirements. 208.6 Section 208.6 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE MANAGEMENT OF FEDERAL AGENCY...

  13. Leading for Instructional Improvement in the Context of Accountability: Central Office Leadership

    Science.gov (United States)

    Rigby, Jessica Goodman; Corriell, Rebecca; Kuhl, Katie J.

    2018-01-01

    This case was written to help prepare central office leaders who are expected to design systems and lead toward instructional improvement in the context of both educational accountability and implementation of standards with increased rigor. The intent of this case study is to encourage educators to examine the complex and multiple challenges of…

  14. Office Occupations--Accounting, Payroll. Kit No. 64. Instructor's Manual [and] Student Learning Activity Guide.

    Science.gov (United States)

    Conner, Connie

    An instructor's manual and student activity guide on payroll management are provided in this set of prevocational education materials which focuses on the vocational area of office occupations (accounting). (This set of materials is one of ninety-two prevocational education sets arranged around a cluster of seven vocational offerings: agriculture,…

  15. Studi Banding Penyusunan Laporan Keuangan Dengan Metode Historical Cost Accounting Dan General Price Level Accounting Pada Masa Inflasi

    OpenAIRE

    Kodrat, David Sukardi

    2006-01-01

    Generally, Financial Statements are based on Historical Cost Accounting (HCA) that assumes that prices are stable. Actually, there are several methods on accounting for the effect of changing prices, such as Current Cost Accounting (Replacement Cost Accounting) and Constant Dollar Accounting or General Price Level Accounting (GPLA)). GPLA will do restatement the components of financial statement to be a rupiah on a similar level of purchasing power, but without changes in accounting principle...

  16. STUDI BANDING PENYUSUNAN LAPORAN KEUANGAN DENGAN METODE HISTORICAL COST ACCOUNTING DAN GENERAL PRICE LEVEL ACCOUNTING PADA MASA INFLASI

    OpenAIRE

    David Sukardi Kodrat

    2006-01-01

    Generally, Financial Statements are based on Historical Cost Accounting (HCA) that assumes that prices are stable. Actually, there are several methods on accounting for the effect of changing prices, such as Current Cost Accounting (Replacement Cost Accounting) and Constant Dollar Accounting or General Price Level Accounting (GPLA)). GPLA will do restatement the components of financial statement to be a rupiah on a similar level of purchasing power, but without changes in accounting principle...

  17. Managing corneal foreign bodies in office-based general practice.

    Science.gov (United States)

    Fraenkel, Alison; Lee, Lawrence R; Lee, Graham A

    2017-03-01

    Patients with a corneal foreign body may first present to their general practitioner (GP). Safe and efficacious management of these presentations avoids sight-threatening and eye-threatening complications. Removal of a simple, superficial foreign body without a slit lamp is within The Royal Australian College of General Practitioners' (RACGP's) curriculum and scope of practice. Knowing the rele-vant procedural skills and indications for referral is equally important. The objective of this article is to provide an evidence-based and expert-based guide to the management of corneal foreign bodies in the GP's office. History is key to identifying patient characteristics and mechanisms of ocular injury that are red flags for referral. Examination tech-niques and methods of superficial foreign body removal without a slit lamp are outlined, as well as the procedural threshold for referral to an ophthalmologist.

  18. 77 FR 71711 - Commission's Rules Regarding the Office of Managing Director and the Office of Inspector General

    Science.gov (United States)

    2012-12-04

    ...In this document, the Federal Communications Commission (Commission) amends its rules to reassign to the Office of Managing Director (OMD) certain audit activities formerly assigned to the Office of Inspector General (OIG). The activities concern oversight of the annual audit of the Universal Service Administrative Corporation (USAC) required by the Commission's rules. In addition, the Commission delegates of authority to OMD, in consultation with the Office of General Counsel, to issue subpoenas concerning matters within its jurisdiction.

  19. 39 CFR 230.3 - Cooperation with the Office of Inspector General.

    Science.gov (United States)

    2010-07-01

    ... 39 Postal Service 1 2010-07-01 2010-07-01 false Cooperation with the Office of Inspector General. 230.3 Section 230.3 Postal Service UNITED STATES POSTAL SERVICE ORGANIZATION AND ADMINISTRATION OFFICE OF INSPECTOR GENERAL General Policy and Authority § 230.3 Cooperation with the Office of Inspector...

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

    National Research Council Canada - National Science Library

    2001-01-01

    ... to the Office of Management and Budget. This audit is one in a series of audits of accounting entries made by the Defense Finance and Accounting Service in preparing the FY 2000 financial statements for DoD...

  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. 7 CFR 2.12 - Secretary and general officers not precluded from exercising delegated powers.

    Science.gov (United States)

    2010-01-01

    ... exercising delegated powers. 2.12 Section 2.12 Agriculture Office of the Secretary of Agriculture DELEGATIONS... from exercising delegated powers. No delegation of authority by the Secretary or a general officer contained in this part shall preclude the Secretary or general officer from exercising any of the authority...

  3. 14 CFR 385.16 - Heads of Offices and Assistant General Counsels.

    Science.gov (United States)

    2010-01-01

    ... (AVIATION PROCEEDINGS) ORGANIZATION STAFF ASSIGNMENTS AND REVIEW OF ACTION UNDER ASSIGNMENTS Assignment of Functions to Staff Members § 385.16 Heads of Offices and Assistant General Counsels. The heads of Offices...

  4. STUDI BANDING PENYUSUNAN LAPORAN KEUANGAN DENGAN METODE HISTORICAL COST ACCOUNTING DAN GENERAL PRICE LEVEL ACCOUNTING PADA MASA INFLASI

    Directory of Open Access Journals (Sweden)

    David Sukardi Kodrat

    2006-01-01

    Full Text Available Generally, Financial Statements are based on Historical Cost Accounting (HCA that assumes that prices are stable. Actually, there are several methods on accounting for the effect of changing prices, such as Current Cost Accounting (Replacement Cost Accounting and Constant Dollar Accounting or General Price Level Accounting (GPLA. GPLA will do restatement the components of financial statement to be a rupiah on a similar level of purchasing power, but without changes in accounting principles which using on conventional accounting. Financial statements made by GPLA are comparing to financial statements made by HCA. Both of financial statements are analysis with NOD (Number of Dollar attribute to know that financial statements are interpretative and analysis with COG (Command of Good attribute to know that financial statements are relevant. Abstract in Bahasa Indonesia : Laporan keuangan disusun berdasarkan metode Historical Cost Accounting (HCA yang menggunakan asumsi nilai tukar stabil. Beberapa metode akuntansi yang memperhitungkan perubahan nilai tukar seperti Current Cost Accounting (Replacement Cost Accounting dan Constant Dollar Accounting atau General Price Level Accounting (GPLA. GPLA menyajikan komponen laporan keuangan berdasarkan penyesuaian rupiah dengan daya beli tanpa mengubah prinsip-prinsip akuntasi konvensional. Laporan keuangan yang disusun dengan GPLA dapat diperbandingkan dengan laporan keuangan berdasarkan HCA. Dengan analisa NOD (Number of Dollar dan COG (Command Over Good attribute menunjukkan bahwa laporan keuangan berdasarkan GPLA lebih interpretatif dan lebih relevan. Kata Kunci: Laporan Keuangan, Historical Cost Accounting, General Price Level Accounting, NOD attribute, COG attribute.

  5. 76 FR 76037 - Office of the Attorney General; Assumption of Concurrent Federal Criminal Jurisdiction in Certain...

    Science.gov (United States)

    2011-12-06

    ... Office of the Attorney General; Assumption of Concurrent Federal Criminal Jurisdiction in Certain Areas of Indian Country AGENCY: Office of the Attorney General, Department of Justice. ACTION: Final rule... concurrent criminal jurisdiction within the tribe's Indian country, and for the Attorney General to decide...

  6. 75 FR 29217 - Office of the Attorney General; Certification Process for State Capital Counsel Systems; Removal...

    Science.gov (United States)

    2010-05-25

    ... Office of the Attorney General; Certification Process for State Capital Counsel Systems; Removal of Final Rule AGENCY: Office of the Attorney General, Department of Justice. ACTION: Notice of proposed... the Attorney General has certified ``that [the] State has established a mechanism for providing...

  7. 38 CFR 1.205 - Notification to the Attorney General or United States Attorney's Office.

    Science.gov (United States)

    2010-07-01

    ... Attorney General or United States Attorney's Office. 1.205 Section 1.205 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS GENERAL PROVISIONS Referrals of Information Regarding Criminal Violations § 1.205 Notification to the Attorney General or United States Attorney's Office. VA police and/or...

  8. 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 EPA...

  9. 38 CFR 1.576 - General policies, conditions of disclosure, accounting of certain disclosures, and definitions.

    Science.gov (United States)

    2010-07-01

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

  10. 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... Accounting Office; or (11) Pursuant to the order of a court of competent jurisdiction. (c) With respect to...

  11. General and Flag Officer Careers: Consequences of Increased Tenure

    National Research Council Canada - National Science Library

    Thie, Harry

    2001-01-01

    .... As a result of these concerns, Congress asked the Secretary of Defense to review the career patterns of flag-rank officers. It requested specific data about average time-in-grade both when selected and when promoted as well as the length of tours. It also asked the Secretary to assess the appropriateness of mandatory retirement at 35 years.

  12. 16 CFR 1000.14 - Office of the General Counsel.

    Science.gov (United States)

    2010-01-01

    ... advice and counsel to the Commissioners and organizational components of the Commission on matters of law... with the Department of Justice, is responsible for the conduct of all Federal court litigation to which.... The Office provides final legal review of and makes recommendations to the Commission on proposed...

  13. 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…

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

    Science.gov (United States)

    2010-04-01

    .... Although a method of accounting may exist under this definition without the necessity of a pattern of... 26 Internal Revenue 6 2010-04-01 2010-04-01 false General rule for methods of accounting. 1.446-1... TAX (CONTINUED) INCOME TAXES Methods of Accounting § 1.446-1 General rule for methods of accounting...

  15. 47 CFR 32.13 - Accounts-general.

    Science.gov (United States)

    2010-10-01

    ... herein. However, reporting companies may use different numbers for internal purposes when separate... reports to any state commission, the company shall incorporate the following controls into their... FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.13 Accounts—general. (a) As a general rule...

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

    Science.gov (United States)

    1998-06-01

    ENGLEWOOD,CO THE ADJUTANT GENERAL (RC) WESTERDAHL WILLIAM A BG* ARNG 9502 880211 ASST ADJUTANT GENERAL (RC) FRANCH GARY L BG ARNG 9605 960919 ASST... WESTERDAHL WILLIAM A .............. 45 WESTON CRAIG P .................... 26 WETEKAM DONALD J .................. 32 WHALEY DAVID A

  17. 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.

  18. 17 CFR 256.01-3 - General structure of accounting system.

    Science.gov (United States)

    2010-04-01

    ... accumulated by direct charges. All employees, including officers, of the service company shall keep, within..., account numbers charged, department work order number and other code designations that facilitate proper... be maintained in a manner permitting ready analysis by prescribed accounts (with direct reference to...

  19. 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

  20. 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.

  1. 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. PMID:20514196

  2. Life Expectancy in Police Officers: A Comparison with the U.S. General Population

    Science.gov (United States)

    Violanti, John M.; Hartley, Tara A.; Gu, Ja K.; Fekedulegn, Desta; Andrew, Michael E.; Burchfiel, Cecil M.

    2016-01-01

    Previous epidemiological research indicates that police officers have an elevated risk of death relative to the general population overall and for several specific causes. Despite the increased risk for mortality found in previous research, controversy still exists over the life expectancy of police officers. The goal of the present study was to compare life expectancy of male police officers from Buffalo New York with the U.S. general male population utilizing an abridged life table method. On average, the life expectancy of Buffalo police officers in our sample was significantly lower than the U.S. population (mean difference in life expectancy =21.9 years; 95% CI: 14.5-29.3; ppolice officers was shorter and differences were more pronounced in younger age categories. Additionally, police officers had a significantly higher average probability of death than did males in the general population (mean difference= 0.40; 95% CI: 0.26,-0.54; ppolice officers was 21 times larger than that of the general population (Buffalo male officers vs. U.S. males = 21.7, 95% CI: 5.8-37.7). Possible reasons for shorter life expectancy among police are discussed, including stress, shift work, obesity, and hazardous environmental work exposures. PMID:24707585

  3. 75 FR 81276 - Office of Inspector General; Delegation of Authorities

    Science.gov (United States)

    2010-12-27

    ... and Economic Recovery Act of 2008 (HERA), Public Law 110-289, 122 Stat. 2654, 2913, abolished both the... audits, investigations, and inspections of FHFA's programs and operations, and recommending polices that... programs and operations. Section 6(a)(4) of the IG Act authorizes the Inspector General to require by...

  4. 10 CFR 1.12 - Office of the Inspector General.

    Science.gov (United States)

    2010-01-01

    ... contractors; (e) Refers suspected or alleged criminal violations concerning NRC employees or contractors to the Department of Justice; (f) Reviews existing and proposed legislation and regulations for their... with audit and inspector general organizations and other law enforcement agencies in regard to all...

  5. 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.

  6. 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.

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

    DEFF Research Database (Denmark)

    Lewy, Peter

    1996-01-01

    compared to the empirical moments. In general the estimates based on maximum likelihood are superior to the empirical moments in the small sample case. However, the main advantage of ML is not in computing the mean value, but rather in estimating the precision of the variables. In cases with many zero...

  8. 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.

  9. Accounting for household heterogeneity in general equilibrium economic growth models

    International Nuclear Information System (INIS)

    Melnikov, N.B.; O'Neill, B.C.; Dalton, M.G.

    2012-01-01

    We describe and evaluate a new method of aggregating heterogeneous households that allows for the representation of changing demographic composition in a multi-sector economic growth model. The method is based on a utility and labor supply calibration that takes into account time variations in demographic characteristics of the population. We test the method using the Population-Environment-Technology (PET) model by comparing energy and emissions projections employing the aggregate representation of households to projections representing different household types explicitly. Results show that the difference between the two approaches in terms of total demand for energy and consumption goods is negligible for a wide range of model parameters. Our approach allows the effects of population aging, urbanization, and other forms of compositional change on energy demand and CO 2 emissions to be estimated and compared in a computationally manageable manner using a representative household under assumptions and functional forms that are standard in economic growth models.

  10. 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.

  11. Business and Office Education: Accounting, Clerk. Instructor's Manual [and] Student Learning Activity Guide. Kit No. 204.

    Science.gov (United States)

    Cliatt, Katherine H.

    This learning activity guide and instructor's manual provide information and exercises for an exploratory activity in accounting. Instructional objectives covered in the guide are for the students to learn (1) reasons for studying accounting and related job descriptions, (2) definitions for accounting terms, (3) the accounting equation, (4) how to…

  12. 28 CFR 16.70 - Exemption of the Office of the Attorney General System-limited access.

    Science.gov (United States)

    2010-07-01

    ....70 Exemption of the Office of the Attorney General System—limited access. (a) The following system of...); and (g): (1) General Files System of the Office of the Attorney General (JUSTICE/OAG-001). These... 28 Judicial Administration 1 2010-07-01 2010-07-01 false Exemption of the Office of the Attorney...

  13. 78 FR 42149 - Privacy Act; System of Records: State-53, Office of Inspector General Investigation Management...

    Science.gov (United States)

    2013-07-15

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

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

    National Research Council Canada - National Science Library

    2001-01-01

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

  15. 76 FR 70166 - Electrical Standards for Construction and General Industry; Extension of the Office of Management...

    Science.gov (United States)

    2011-11-10

    ...] Electrical Standards for Construction and General Industry; Extension of the Office of Management and Budget... contained in the Electrical Standards for Construction (29 CFR part 1926, Subpart K) and for General... maintenance of electric utilization equipment that prevent death and serious injuries among construction and...

  16. 38 CFR 1.204 - Information to be reported to the Office of Inspector General.

    Science.gov (United States)

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Information to be reported to the Office of Inspector General. 1.204 Section 1.204 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS GENERAL PROVISIONS Referrals of Information Regarding Criminal Violations § 1.204 Information to be reported to the...

  17. 75 FR 36381 - Office of Energy Policy and Innovation; Request for Comments Regarding Rates, Accounting and...

    Science.gov (United States)

    2010-06-25

    ... Energy Policy and Innovation; Request for Comments Regarding Rates, Accounting and Financial Reporting... the above-referenced docket regarding rates, accounting and financial reporting associated with... set method(s) of rate recovery, accounting and financial reporting. However, the same is not...

  18. Invisible Thread: Pre-Service Success Indicators Among Marine General Officers

    Science.gov (United States)

    2017-12-01

    30 Table 12. Self -Perception About Pre-Service Success Indicators .............................34...then reviewed by an Officer Review Board, which according to Marine Corps Order is “used to determine which company grade officers will be offered the...Status 91 Place of Birth State 83 Quarter of Birth 64 Religion 91 Sex 91 9 1. Accession Type Accession type defines which program each general

  19. 26 CFR 1.168(i)-0 - Table of contents for the general asset account rules.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Table of contents for the general asset account... and Corporations § 1.168(i)-0 Table of contents for the general asset account rules. This section...) Irrevocable election. (2) Time for making election. (3) Manner of making election. (l) Effective date. (1) In...

  20. 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.

  1. A fear of coercion and accountability? Security officers and the non-use of force

    NARCIS (Netherlands)

    Eski, Y.

    2017-01-01

    Based on fieldwork among operational security officers working in the Hamburg and Rotterdam ports, it became clear these frontline port policing professionals possess a critical, even fearful attitude towards coercion while performing their duties in the ports. The power of arrest and the

  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

    ... delegations thereto will be to the General Counsel, with authority to sub-delegate to any Commission employee... Delegations of Authority to the Office of General Counsel AGENCY: Commodity Futures Trading Commission. ACTION... delegations of authority to the Office of General Counsel, replacing delegations to the Deputy General Counsel...

  3. 28 CFR 16.72 - Exemption of Office of the Associate Attorney General System-limited access.

    Science.gov (United States)

    2010-07-01

    ... Attorney General System-limited access. 16.72 Section 16.72 Judicial Administration DEPARTMENT OF JUSTICE....72 Exemption of Office of the Associate Attorney General System—limited access. (a) The following...) General Files System of the Office of the Associate Attorney General (JUSTICE/AAG-001). These exemptions...

  4. 78 FR 71498 - Copyright Office Fees: Cable and Satellite Statement of Account Fees

    Science.gov (United States)

    2013-11-29

    ... procedures used by other governmental entities, including the Federal Accounting Standards Advisory Board's... work procedures and forms and updated its internal information systems to facilitate its implementation..., including the detailed classifications of community groups, television stations, and channel lineups. The...

  5. Coping with Secondary Traumatic Stress by General Duty Police Officers: Practical Implications

    Science.gov (United States)

    Conn, Stephanie M.; Butterfield, Lee D.

    2013-01-01

    This study used the Critical Incident Technique to examine the factors that helped, hindered, or might have helped 10 general duty police officers to cope with secondary traumatic stress. The data were best represented by 14 categories: self-care, family/significant other support, talking with co-workers, emotional engagement, work environment,…

  6. Evaluating a new method for reconstructing forest conditions from General Land Office survey records

    Science.gov (United States)

    Carrie R. Levine; Charles V. Cogbill; Brandon M. Collins; Andrew J. Larson; James A. Lutz; Malcolm P. North; Christina M. Restaino; Hugh D. Safford; Scott L. Stephens; John J. Battles

    2017-01-01

    Historical forest conditions are often used to inform contemporary management goals because historical forests are considered to be resilient to ecological disturbances. The General Land Office (GLO) surveys of the late 19th and early 20th centuries provide regionally quasi-contiguous data sets of historical forests across much of the Western United States....

  7. 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.

  8. Office of Inspector General audit report on aircraft and air service management programs

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1999-01-01

    The Department of Energy`s (DOE) Albuquerque Operations Office (Albuquerque) owns seven aircraft that support defense programs, research and development efforts, emergency response programs, and official travel of Government and contractor employees. An Office of Inspector General (OIG) report, issued in 1994, identified concerns with Albuquerque`s cost for air service. Since that report, there have been reductions in cost and personnel indicating changes in air service requirements. This audit was conducted to determine (1) whether costs to operate Albuquerque`s aircraft were excessive and (2) if individual aircraft in the fleet were justified.

  9. 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 principles...

  10. 28 CFR 16.71 - Exemption of the Office of the Deputy Attorney General System-limited access.

    Science.gov (United States)

    2010-07-01

    ... Attorney General System-limited access. 16.71 Section 16.71 Judicial Administration DEPARTMENT OF JUSTICE....71 Exemption of the Office of the Deputy Attorney General System—limited access. (a) The following... of the Office of the Deputy Attorney General (JUSTICE/DAG-013). (d) In addition, the Drug Enforcement...

  11. 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.

  12. Accountability

    Science.gov (United States)

    Fielding, Michael; Inglis, Fred

    2017-01-01

    This contribution republishes extracts from two important articles published around 2000 concerning the punitive accountability system suffered by English primary and secondary schools. The first concerns the inspection agency Ofsted, and the second managerialism. Though they do not directly address assessment, they are highly relevant to this…

  13. Streynsham Master's office: accounting for collectivity, order and authority in 17th-century India

    OpenAIRE

    Ogborn , Miles

    2006-01-01

    Abstract This paper examines the uses of writing in early modern global trade in order to argue for the constitutive role of inscription practices in the making of the social and spatial relations of mercantile capitalism. At the heart of this is a detailed study of the reform of the accounting and bookkeeping practices of the English East India Company at Fort St George carried out by Streynsham Master ...

  14. 18 CFR 367.9200 - Account 920, Administrative and general salaries.

    Science.gov (United States)

    2010-04-01

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

  15. 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

  16. Invisible thread: pre-service success indicators among Marine general officers

    OpenAIRE

    Munoz, Valerie; Common, Joseph; Lue, Kendra

    2017-01-01

    Approved for public release; distribution is unlimited The purpose of this study is to identify commonalities that may exist among general officers within the Unites States Marine Corps. This exploratory analysis focuses on pre-service indicators of success and assesses the existence of any competitive advantages. The data used in this analysis includes pre- and post-accession information obtained from the United States Marine Corps' Total Force Data Warehouse (TFDW), as well as semi-struc...

  17. 39 CFR 230.16 - Is there a prohibition on presenting Office of Inspector General reports or records during an...

    Science.gov (United States)

    2010-07-01

    ... 39 Postal Service 1 2010-07-01 2010-07-01 false Is there a prohibition on presenting Office of Inspector General reports or records during an employee's testimony? 230.16 Section 230.16 Postal Service UNITED STATES POSTAL SERVICE ORGANIZATION AND ADMINISTRATION OFFICE OF INSPECTOR GENERAL Rules Governing...

  18. 39 CFR 230.13 - Why are restrictions on Office of Inspector General employees in civil proceedings necessary?

    Science.gov (United States)

    2010-07-01

    ... 39 Postal Service 1 2010-07-01 2010-07-01 false Why are restrictions on Office of Inspector General employees in civil proceedings necessary? 230.13 Section 230.13 Postal Service UNITED STATES POSTAL SERVICE ORGANIZATION AND ADMINISTRATION OFFICE OF INSPECTOR GENERAL Rules Governing Compliance...

  19. Office bladder distention with Electromotive Drug Administration (EMDA is equivalent to distention under General Anesthesia (GA

    Directory of Open Access Journals (Sweden)

    Azevedo Kathryn J

    2005-11-01

    Full Text Available Abstract Background Bladder distention is commonly used in diagnosis and treatment of interstitial cystitis (IC. Traditionally performed in the operating room under general or spinal anesthesia (GA, it is expensive and associated with short term morbidity. Office bladder distention using electromotive drug administration (EMDA has been suggested as an alternative that is well tolerated by patients. We report the first comparative findings of patients undergoing both office distention with EMDA and distention in the operating room (OR with GA. Methods This retrospective chart review identified 11 patients participating in two protocols of EMDA bladder distention who also underwent bladder distention under GA either prior to or after the EMDA procedure. Results The median absolute difference in bladder capacity between GA and EMDA was only 25 cc; the median percent difference was 5%. Cystoscopic findings, while not prospectively compiled, appear to have been similar. Conclusion This study represents the first comparison between distention with EMDA versus GA and confirms the technical feasibility of performing bladder distention in an office setting. The distention capacity achieved in the office was nearly identical to that in the OR and the cystoscopic findings very similar. Further investigation into the comparative morbidity, cost, and other outcome measures is warranted to define the ultimate role of EMDA bladder distention in the clinical evaluation and care of patients with IC.

  20. Historical Cost Dan General Price Level Accounting: Analisis Relevansi Indikator Keuangan

    OpenAIRE

    -, Meythi; Teresa, Sheffie

    2012-01-01

    In conventional accounting, financial statements are based on the historical cost principle that assumes that prices (monetary unit) are stable. Conventional accounting recognizes neither changes in the general price level nor changes in the specific price level. Consequently, if there are any changes in purchasing power such as in inflation period, the historical financial statement are not economically relevant and also income is usually overstated, and the fixed assets are usually understa...

  1. Assimilation of tourism satellite accounts and applied general equilibrium models to inform tourism policy analysis

    OpenAIRE

    Rossouw, Riaan; Saayman, Melville

    2011-01-01

    Historically, tourism policy analysis in South Africa has posed challenges to accurate measurement. The primary reason for this is that tourism is not designated as an 'industry' in standard economic accounts. This paper therefore demonstrates the relevance and need for applied general equilibrium (AGE) models to be completed and extended through an integration with tourism satellite accounts (TSAs) as a tool for policy makers (especially tourism policy makers) in South Africa. The paper sets...

  2. 14 CFR 1261.417 - Referral to Department of Justice (DJ) or General Accounting Office (GAO).

    Science.gov (United States)

    2010-01-01

    ..., and expenses; or (iv) An audited balance sheet of a corporate debtor. (4) Reasons for credit data... case NASA will furnish such information as it can develop concerning the identity and address of the...

  3. 77 FR 12837 - Notice of Release of the Exposure Draft, Accounting for Impairment of General Property, Plant...

    Science.gov (United States)

    2012-03-02

    ... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Release of the Exposure Draft, Accounting for Impairment of General Property, Plant, and Equipment Remaining in Use AGENCY: Federal Accounting... Exposure Draft, Accounting for Impairment of General Property, Plant, and Equipment Remaining in Use. The...

  4. Adverse Effects of Prolonged Sitting Behavior on the General Health of Office Workers.

    Science.gov (United States)

    Daneshmandi, Hadi; Choobineh, Alireza; Ghaem, Haleh; Karimi, Mehran

    2017-07-01

    Excessive sitting behavior is a risk factor for many adverse health outcomes. This study aimed to survey the prevalence of sitting behavior and its adverse effects among Iranian office workers. This cross-sectional study included 447 Iranian office workers. A two-part questionnaire was used as the data collection tool. The first part surveyed the demographic characteristics and general health of the respondents, while the second part contained the Nordic Musculoskeletal Questionnaire (NMQ) to assess symptoms. Statistical analyses were performed using the Statistical Package for the Social Sciences software using Mann-Whitney U and Chi-square tests and multiple logistic regression analysis. The respondents spent an average of 6.29 hours of an 8-hour working shift in a sitting position. The results showed that 48.8% of the participants did not feel comfortable with their workstations and 73.6% felt exhausted during the workday. Additionally, 6.3% suffered from hypertension, and 11.2% of them reported hyperlipidemia. The results of the NMQ showed that neck (53.5%), lower back (53.2%) and shoulder (51.6%) symptoms were the most prevalent problem among office workers. Based upon a multiple logistic regression, only sex had a significant association with prolonged sitting behavior (odds ratio = 3.084). Our results indicated that long sitting times were associated with exhaustion during the working day, decreased job satisfaction, hypertension, and musculoskeletal disorder symptoms in the shoulders, lower back, thighs, and knees of office workers. Sitting behavior had adverse effects on office workers. Active workstations are therefore recommended to improve working conditions.

  5. 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.

  6. 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...... makes them active in finding ways that turn the EPR into a meaningful tool for them, that is, a tool that helps them provide what they see as good care. The article's main contribution is to show how accountability and autonomy are coproduced; less professional autonomy does not follow from more...... GPs use the EPR for accountability purposes. One way is to generate audit reports on the basis of the information that has been entered into the record. The other is to let the computer intervene in the clinical process through prompts. The article argues that GPs' ambivalence toward using the EPR...

  7. Relevansi dan Interpretatif Laporan Keuangan Berdasarkan Metode General Price Level Accounting

    Directory of Open Access Journals (Sweden)

    David Sukardi Kodrat

    2015-12-01

    Full Text Available The recent economic matters of Indonesia is sign of inflation. Inflation is a rise in the general level prices over time of a specific set of goods and services. In Indonesia, inflation rate is reported  based on  Consumer Price Index until 2007 always more than 5 percent unless in 1985 as 4.3 percent. The latest five year from 2003 to 2007 are 6.8%, 6.06%, 10.4%, 14,8% and 6.4%. It showed that a rise in the prices of a goods and services are influenced directly to change of purchasing power and production cost or the factors of production. Although the inflation is under two digits, inflation only above five percent is too high if its compare to gross national product. Generally, Financial Statements are arranged based on Historical Cost Accounting (HCA. By using this method, financial statements are arranged by using the price of transaction arise. As tool of measure or exchange in economy is used a monetary unit. Inflation is caused a monetary unit to be not stable. Financial statement is arranged based on Historical Cost Accounting not reflecting a change of purchasing power. Financial statement that reflect a change of purchasing power is General Price Level Accounting. This research uses case and field study by using purposive sampling. Analysis are using the number of dollar (NOD attribute and the command over good (COG attribute. NOD attribute is used to test that financial statements are interpretative and COG attribute is used to test that financial statements are relevance. The result of NOD attribute shows from 27 item, there are 92,59 percent is interpretative and the result of COG attribute, there are 74,07 percent is relevance. It means that financial statement is arranged by using General Price Level Accounting more interpretative and relevance than financial statement that arranged by using Historical Cost Accounting.

  8. 28 CFR 0.167 - Submission to Associate Attorney General by Director of Office of Alien Property of certain...

    Science.gov (United States)

    2010-07-01

    ... 28 Judicial Administration 1 2010-07-01 2010-07-01 false Submission to Associate Attorney General... Forfeitures § 0.167 Submission to Associate Attorney General by Director of Office of Alien Property of... to the Associate Attorney General under preceding sections of this subpart Y, the Director of the...

  9. Generalized formula for electron emission taking account of the polaron effect

    Science.gov (United States)

    Barengolts, Yu A.; Beril, S. I.; Barengolts, S. A.

    2018-01-01

    A generalized formula is derived for the electron emission current as a function of temperature, field, and electron work function in a metal-dielectric system that takes account of the quantum nature of the image forces. In deriving the formula, the Fermi-Dirac distribution for electrons in a metal and the quantum potential of the image obtained in the context of electron polaron theory are used.

  10. Generalized anxiety disorder and online intelligence: A phenomenological account of why worrying is unhelpful

    OpenAIRE

    Meynen, Gerben

    2011-01-01

    Worrying is the central feature of generalized anxiety disorder (GAD). Many people worry from time to time, but in GAD the worrying is prolonged and difficult to control. Worrying is a specific way of coping with perceived threats and feared situations. Meanwhile, it is not considered to be a helpful coping strategy, and the phenomenological account developed in this paper aims to show why. It builds on several phenomenological notions and in particular on Michael Wheeler's application of the...

  11. ANALYSIS OF THE CONCEPT OF THE PRINCIPLES GENERALLY ACCEPTED ACCOUNTING OF UNITED STATES OF AMERICA (FASB RULES)

    OpenAIRE

    Vílchez Olivares, Percy Antonio

    2014-01-01

    The Framework for the preparation and presentation of financial statements is a statement that directs and informs the accounting principles generally accepted in the United States (U.S. GAAP), which in turn is valid in our country, on the application to determine the accounting principles generally accepted in Peru, in its supplementary nature as established by Resolution No. 013-98 Accounting Standards Council, an organ of the Public Accounts of the Nation. The Framework is the backbone of ...

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

    CERN Document Server

    CERN Photo Service

    2008-01-01

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

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

    CERN Multimedia

    CERN Photo Service

    2008-01-01

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

  14. 21 October 2008 - LHC Inauguration - IHEP Beijing representative Prof. Chen, People's Republic of China, welcomed by CERN Director-General R. Aymar, CERN Chief Scientific Officer J. Engelen and CERN Financial Officer S. Lettow.

    CERN Multimedia

    CERN Photo Service

    2008-01-01

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

  15. 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.

  16. Procuring Contracting Officers’ Perceptions of the Contributions Made to Defense Cost Accounting Practices by CAS 401-416.

    Science.gov (United States)

    1981-09-01

    8217 PERCEPTIONS OF THE CONTRIBUTIONS MADE TO DEFENSE COST ACCOUNTING PRACTICES BY CAS 401-416 Captain Bruce E. Simpson, USA LSSR 70-81 The contents of...CONTRIBUTIONS MADE TO DEFENSE MastersThesis COST ACCOUNTING PRACTICES BY CAS 401-416 6. PEROR ING OG. REPORT NUMBER 7. AUTHOR(e) S. CONTRACT OR GRANT...SUPPLEMENTARY NOTES 19. KEY WORDS (Con~tiue, on revere side it naoeaaeuy and Identify by block nuffler) Accounting Cost Accounting Cost Accounting Standards

  17. 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. [16 FR 2885...

  18. A patient with Marfan syndrome in a general practitioner’s office

    Directory of Open Access Journals (Sweden)

    Magdalena Czerżyńska

    2015-06-01

    Full Text Available Marfan syndrome is a disorder of the connective tissue (fibrillins and elastins. It is an autosomal dominant disease associated with a defect of chromosome 15 which encodes fibrillin-1. The syndrome is characterised by a varying extent of connective tissue disorders. A mutation in the gene encoding connective tissue can be manifested in all organs irrespective of the patient’s age. This disorder is characterised by multiple symptoms manifested mainly in the cardiovascular and skeletal systems as well as in the organ of vision. Ghent criteria are commonly recognised in the diagnosis of Marfan syndrome. Moreover, clinical symptoms reported by patients should also be considered. Patients presenting at the office of a general practitioner with symptoms resembling Marfan-like syndromes should undergo a detailed medical interview for the presence of cardiovascular diseases in the family. A general practitioner should examine the patient, drawing particular attention to organs that are frequently affected by disorders of connective tissue encoding (chest, oral cavity and general body stature. The family of a patient with Marfan syndrome should be referred to a genetic clinic to conduct tests for the presence of gene mutation. The diagnosis of Marfan syndrome in neonates is complex since not all symptoms of the syndrome are clinically manifested. In female patients with Marfan syndrome, pregnancy is contraindicated if the size of the aorta exceeds 50 mm. In other cases, women must be informed about possible risks and monitored for a change in the width of the aorta. Sometimes, procedures of prophylactic aortic replacement on its entire course are conducted prior to a planned pregnancy. Regular echocardiographic check-ups (every 4–7 weeks as well as cooperation of a gynaecologist and cardiologist are necessary. A general practitioner should inform the patient’s family about any sudden conditions that

  19. 14 CFR 385.21 - Authority of the Chief, Accounting Division, Office of Budget and Policy, Federal Transit...

    Science.gov (United States)

    2010-01-01

    ... OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION PROCEEDINGS) ORGANIZATION STAFF ASSIGNMENTS AND REVIEW OF ACTION UNDER ASSIGNMENTS Assignment of Functions to Staff Members § 385.21 Authority...

  20. 45 CFR 2508.11 - How shall offices maintaining a system of records be accountable for those records to prevent...

    Science.gov (United States)

    2010-10-01

    .... (2) Such accounting shall contain the name and address of the person or agency to whom the disclosure... purpose of this part, the system of accounting for disclosures is not a system of records under the... request access to an accounting of disclosures of a record. The subject individual shall make a request...

  1. 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)

  2. Audit and account billing process in a private general hospital: a case study

    Directory of Open Access Journals (Sweden)

    Raquel Silva Bicalho Zunta

    2017-12-01

    Full Text Available Our study aimed to map, describe and, validate the audit, account billing and billing reports processes in a large, private general hospital.  An exploratory, descriptive, case report study. We conducted non-participatory observation moments in Internal Audit Sectors and  Billing Reports from the hospital, aiming to map the processes which were the study objects. The data obtained was validated by internal and external audit specialists in hospital bills. The described and illustrated processes in three flow-charts favor professionals to rationalize their activities and the time spent in hospital billing, avoiding or minimizing the occurrence of flaws and, generating more effective financial results. The mapping, the description and the audit validation process and billing and, the billing reports propitiated more visibility and legitimacy to actions developed by auditor nurses.

  3. US Department of Energy Office of Inspector General report on audit of program administration by the Office of Energy Research

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1995-08-02

    The objective of the audit was to determine whether Energy Research had established performance expectations, including performance criteria and metrics, and used these expectations to monitor progress for basic and applied research performed at the Department`s national laboratories. Congressional and Departmental initiatives envision improved contract and program performance by requiring program managers to set measurable performance expectations. Even though research outcomes are inherently unpredictable, performance expectations can and should be established for scopes of work, milestones, resource limits and deliverables. However, Energy Research generally did not clearly specify--at either an aggregated program or individual task level--such expectations for research at the Department`s national laboratories. While information was available in the contractor`s research proposals, Energy Research essentially relied on the contractors to initiate and execute the research without agreement on expectations. This practice provided the Department with little basis to measure and evaluate contractor performance. Energy Research agreed in part with the finding and will take action on the recommendations in the report.

  4. Generalized anxiety disorder and online intelligence: A phenomenological account of why worrying is unhelpful

    Directory of Open Access Journals (Sweden)

    Meynen Gerben

    2011-05-01

    Full Text Available Abstract Worrying is the central feature of generalized anxiety disorder (GAD. Many people worry from time to time, but in GAD the worrying is prolonged and difficult to control. Worrying is a specific way of coping with perceived threats and feared situations. Meanwhile, it is not considered to be a helpful coping strategy, and the phenomenological account developed in this paper aims to show why. It builds on several phenomenological notions and in particular on Michael Wheeler's application of these notions to artificial intelligence and the cognitive sciences. Wheeler emphasizes the value of 'online intelligence' as contrasted to 'offline intelligence'. I discuss and apply these concepts with respect to worrying as it occurs in GAD, suggesting that GAD patients overrate the value of detached contemplation (offline intelligence, while underrating their embodied-embedded adaptive skills (online intelligence. I argue that this phenomenological account does not only help explaining why worrying is used as a coping strategy, but also why cognitive behavioral therapy is successful in treating GAD.

  5. Generalized anxiety disorder and online intelligence: a phenomenological account of why worrying is unhelpful.

    Science.gov (United States)

    Meynen, Gerben

    2011-05-03

    Worrying is the central feature of generalized anxiety disorder (GAD). Many people worry from time to time, but in GAD the worrying is prolonged and difficult to control. Worrying is a specific way of coping with perceived threats and feared situations. Meanwhile, it is not considered to be a helpful coping strategy, and the phenomenological account developed in this paper aims to show why. It builds on several phenomenological notions and in particular on Michael Wheeler's application of these notions to artificial intelligence and the cognitive sciences. Wheeler emphasizes the value of 'online intelligence' as contrasted to 'offline intelligence'. I discuss and apply these concepts with respect to worrying as it occurs in GAD, suggesting that GAD patients overrate the value of detached contemplation (offline intelligence), while underrating their embodied-embedded adaptive skills (online intelligence). I argue that this phenomenological account does not only help explaining why worrying is used as a coping strategy, but also why cognitive behavioral therapy is successful in treating GAD.

  6. 77 FR 49011 - Privacy Act of 1974; New System of Records, Office of General Counsel E-Discovery Management...

    Science.gov (United States)

    2012-08-15

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

  7. 78 FR 9721 - Privacy Act of 1974; New System of Records, Office of General Counsel E-Discovery Management...

    Science.gov (United States)

    2013-02-11

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

  8. U.S. Department of Education, Office of Inspector General Semiannual Report to Congress, April 1, 1997-September 30, 1997.

    Science.gov (United States)

    Office of Inspector General (ED), Washington, DC.

    This semiannual report to Congress summarizes the activities of the Department of Education's Office of Inspector General (OIG) for the 6-month period ending September 30, 1997. The OIG gave Congressional testimony regarding the modernization of student-financial-assistance-information programs, the Loan Consolidation process, the Federal Direct…

  9. Ideas for Office Occupations Education.

    Science.gov (United States)

    Alverson, Ruby; And Others

    Prepared by South Carolina office occupations teachers, this booklet contains ideas for effective and motivating teaching methods in office occupations courses on the secondary school level. Besides ideas generally applicable, suggestions are included for teaching the following specific subjects: (1) accounting, (2) recordkeeping, (3) cooperative…

  10. The supply of general practitioners across local areas: accounting for spatial heterogeneity.

    Science.gov (United States)

    McIsaac, Michelle; Scott, Anthony; Kalb, Guyonne

    2015-10-03

    The geographic distribution of general practitioners (GPs) remains persistently unequal in many countries despite notable increases in overall supply. This paper explores how the factors associated with the supply of general practitioners (GPs) are aligned with the arbitrary geographic boundaries imposed by the use of spatially referenced GP supply data. Data on GP supply in postcodes within Australia are matched to data on the population characteristics and levels of amenities in postcodes. Tobit regression models are used that examine the associations between GP supply and postcode characteristics, whilst accounting for spatial heterogeneity. The results demonstrate that GPs do not consider space in a one-dimensional sense. Location choice is related to both neighbourhood-specific factors, such as hospitals, and broader area factors, such as area income and proximity to private schools. Although the proportion of females and elderly were related to GPs supply, mortality rate was not. This paper represents the first attempt to map the factors influencing GP supply to the appropriate geographic level at which GPs may be considering that factor. We suggest that both neighbourhood and broader regional characteristics can influence GPs' locational choices. This finding is highly relevant to the design and evaluation of relocation incentive programmes.

  11. A computational account of the development of the generalization of shape information.

    Science.gov (United States)

    Doumas, Leonidas A A; Hummel, John E

    2010-05-01

    Abecassis, Sera, Yonas, and Schwade (2001) showed that young children represent shapes more metrically, and perhaps more holistically, than do older children and adults. How does a child transition from representing objects and events as undifferentiated wholes to representing them explicitly in terms of their attributes? According to RBC (Recognition-by-Components theory; Biederman, 1987), objects are represented as collections of categorical geometric parts ("geons") in particular categorical spatial relations. We propose that the transition from holistic to more categorical visual shape processing is a function of the development of geon-like representations via a process of progressive intersection discovery. We present an account of this transition in terms of DORA (Doumas, Hummel, & Sandhofer, 2008), a model of the discovery of relational concepts. We demonstrate that DORA can learn representations of single geons by comparing objects composed of multiple geons. In addition, as DORA is learning it follows the same performance trajectory as children, originally generalizing shape more metrically/holistically and eventually generalizing categorically. Copyright © 2010 Cognitive Science Society, Inc.

  12. Allocation of Home Office Expenses to Segments and Business Unit General and Administrative Expenses to Final Cost Objectives

    Science.gov (United States)

    1992-02-16

    3 0 B. Cost Accounting Standard 418 ..................................................... 3 1 1. D efinitio n s ...objective" as an activity for which a separate measurement of cost is desired. C. Horngren , Cost Accounting . A Managerial Emphasis 21 (5th ed. 1982...Segments and Business Unit General and Administrative Expenses to Final Cost Objectives 6. AUTHOR( S ) Stephen Thomas Lynch, Major 7. PERFORMING

  13. Section 3. General issues in management : Heuristics or experience-based techniques for making accounting judgments and learning

    OpenAIRE

    Schiller, Stefan

    2013-01-01

    The purpose of this paper is to further the development of initial accounting for internally generated intangible assets, relevant to both academics and practitioners, examining what happens when accountants are given principles-based discretion. This paper draws on existing insights into heuristics or experience-based techniques for making accounting judgments. Knowledge about judgment under uncertainty, and the general framework offered by the heuristics and biases program in particular, fo...

  14. 29 CFR 2550.401c-1 - Definition of “plan assets”-insurance company general accounts.

    Science.gov (United States)

    2010-07-01

    ... individual and group life, health, disability, and annuity contracts. Experience rated general account... any such assets are plan assets) with the care, skill, prudence and diligence under the circumstances...

  15. Compilation of the FY 1997 Navy General Fund Financial Statements at the Defense Finance and Accounting Service Cleveland Center

    National Research Council Canada - National Science Library

    1998-01-01

    Audit Report on tile Compilation of the FY 1997 Navy General Fund Financial Statements at the Defense Finance and Accounting Service Cleveland Center Our objective was to determine whether the DFAS...

  16. 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.

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

    National Research Council Canada - National Science Library

    2001-01-01

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

  18. 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...

  19. 17 CFR 210.2-01 - Qualifications of accountants.

    Science.gov (United States)

    2010-04-01

    ..., chief financial officer, chief operating officer, general counsel, chief accounting officer, controller... person in the firm is in an accounting role or financial reporting oversight role at an audit client, or... or financial reporting oversight role at an audit client, unless the individual: (1) Does not...

  20. 78 FR 48632 - Releasing Information; General Provisions; Accounting and Reporting Requirements; Reports of...

    Science.gov (United States)

    2013-08-09

    ... and other examination and non-public information,\\4\\ including data from reports of System accounts... Reporting Entity that the information provided in the report of accounts and exposures is a true and... to the FCA that the information provided in the report of all banks' and associations' accounts and...

  1. 78 FR 77557 - Releasing Information; General Provisions; Accounting and Reporting Requirements; Reports of...

    Science.gov (United States)

    2013-12-24

    ... must certify ``that the information provided in the report of each bank's and association's accounts... reports of accounts and exposures or any other information received pursuant to Sec. 621.15(a)(1... examination and non-public information, including data from reports of System accounts and exposures received...

  2. 77 FR 41997 - Privacy Act of 1974; Notice of a New System of Records, Office of General Counsel E-Discovery...

    Science.gov (United States)

    2012-07-17

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

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

    International Nuclear Information System (INIS)

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

    2016-01-01

    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. - Highlights: • A Markov chain formalism is developed for Generalized Radiative Transfer theory. • Angular reciprocity is violated to a degree that increases with spatial variability. • The positions of cloudbows and glories in scattering angle are relatively unchanged.

  4. 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.

  5. The presence of resuscitation equipment and influencing factors at General Practitioners' offices in Denmark: a cross-sectional study.

    Science.gov (United States)

    Niegsch, Mark L; Krarup, Nikolaj T; Clausen, Niels Erikstrup

    2014-01-01

    Automated external defibrillators (AEDs) have proven effective when used by GPs. Despite this and the latest guidelines from the European Resuscitation Council, there are no recommendations for Danish GPs regarding proper equipment to treat cardiac arrest. Currently, there are no published data on the distribution of AEDs among GPs in Denmark. To assess the prevalence of resuscitation equipment and educated staff among Danish GPs and the parameters influencing the absence of AEDs at GP offices. A cross-sectional questionnaire-based survey among the 2030 GPs registered in Denmark. Questions concerned demographics, occurrence of resuscitation equipment and attitude towards acquisition of an AED. With a response rate >70%, we found that the prevalence of AEDs in GP offices is low (31.7%). Limited financial possibilities and relevant treatment by ambulance personnel were stated as the primary causes for not having an AED. In general, Danish primary care physicians believe that AEDs should be governmentally sponsored. Positive influential factors on the acquisition of an AED were education, number of physicians in the GP office and previous experience of cardiac arrest. Danish primary care physicians are generally not equipped with AEDs despite the proven effect of AEDs in GP offices. The main reasons for not acquiring an AED are financial considerations and believing that response time by ambulance services and nearby health facilities are the optimal treatment. We recommend better education and information in order to facilitate future acquisition of AEDs among GPs. Copyright © 2013 Elsevier Ireland Ltd. All rights reserved.

  6. 76 FR 42463 - Consolidated Redelegation of Authority to the Office of General Counsel

    Science.gov (United States)

    2011-07-18

    ....) Individuals with speech or hearing impairments may access this number through TTY by calling 1-800-877- 8339...''). 9. To act upon appeals under the Freedom of Information Act, 5 U.S.C. 552, except appeals from..., the authority to act upon appeals emanating from Headquarters or Regional Offices under the Freedom of...

  7. Physical and psychosocial prerequisites of functioning in relation to work ability and general subjective well-being among office workers.

    Science.gov (United States)

    Sjögren-Rönkä, Tuulikki; Ojanen, Markku T; Leskinen, Esko K; Tmustalampi, Sirpa; Mälkiä, Esko A

    2002-06-01

    The purpose of the study was to investigate the physical and psychological prerequisites of functioning, as well as the social environment at work and personal factors, in relation to work ability and general subjective well-being in a group of office workers. The study was a descriptive cross-sectional investigation, using path analysis, of office workers. The subjects comprised 88 volunteers, 24 men and 64 women, from the same workplace [mean age 45.7 (SD 8.6) years]. The independent variables were measured using psychosocial and physical questionnaires and physical measurements. The first dependent variable, work ability, was measured by a work ability index. The second dependent variable, general subjective well-being, was assessed by life satisfaction and meaning of life. The variables were structured according to a modified version of the International Classification of Functioning, Disability and Health. Forward flexion of the spine, intensity of musculoskeletal symptoms, self-confidence, and mental stress at work explained 58% of work ability and had indirect effects on general subjective well-being. Self-confidence, mood, and work ability had a direct effect on general subjective well-being. The model developed explained 68% of general subjective well-being. Age played a significant role in this study population. The prerequisites of physical functioning are important in maintaining work ability, particularly among aging workers, and psychological prerequisites of functioning are of even greater importance in maintaining general subjective well-being.

  8. Interior renovation of a general practitioner office leads to a perceptual bias on patient experience for over one year.

    Science.gov (United States)

    Gauthey, Jérôme; Tièche, Raphaël; Streit, Sven

    2018-01-01

    Measuring patient experience is key when assessing quality of care but can be biased: A perceptual bias occurs when renovations of the interior design of a general practitioner (GP) office improves how patients assessed quality of care. The aim was to assess the length of perceptual bias and if it could be reproduced after a second renovation. A GP office with 2 GPs in Switzerland was renovated twice within 3 years. We assessed patient experience at baseline, 2 months and 14 months after the first and 3 months after the second renovation. Each time, we invited a sample of 180 consecutive patients that anonymously graded patient experience in 4 domains: appearance of the office; qualities of medical assistants and GPs; and general satisfaction. We compared crude mean scores per domain from baseline until follow-up. In a multivariate model, we adjusted for patient's age, gender and for how long patients had been their GP. At baseline, patients aged 60.9 (17.7) years, 52% females. After the first renovation, we found a regression to the baseline level of patient experience after 14 months except for appearance of the office (pInterior renovation of a GP office probably causes a perceptual bias for >1 year that improves how patients rate quality of care. This bias could be reproduced after a second renovation strengthening a possible causal relationship. These findings imply to appropriately time measurement of patient experience to at least one year after interior renovation of GP practices to avoid environmental changes influences the estimates when measuring patient experience.

  9. 39 CFR 230.24 - How is a demand for employee documents or testimony made to the Office of Inspector General?

    Science.gov (United States)

    2010-07-01

    ... 39 Postal Service 1 2010-07-01 2010-07-01 false How is a demand for employee documents or testimony made to the Office of Inspector General? 230.24 Section 230.24 Postal Service UNITED STATES POSTAL SERVICE ORGANIZATION AND ADMINISTRATION OFFICE OF INSPECTOR GENERAL Rules Governing Compliance With Subpoenas, Summonses, and Court Orders by Postal...

  10. 39 CFR 230.12 - Can Office of Inspector General employees testify or produce documents that would assist me in my...

    Science.gov (United States)

    2010-07-01

    ... 39 Postal Service 1 2010-07-01 2010-07-01 false Can Office of Inspector General employees testify or produce documents that would assist me in my civil proceeding? 230.12 Section 230.12 Postal Service UNITED STATES POSTAL SERVICE ORGANIZATION AND ADMINISTRATION OFFICE OF INSPECTOR GENERAL Rules...

  11. 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.

  12. Point-of-care urine albumin in general practice offices: effect of participation in an external quality assurance scheme.

    Science.gov (United States)

    Bukve, Tone; Røraas, Thomas; Riksheim, Berit Oddny; Christensen, Nina Gade; Sandberg, Sverre

    2015-01-01

    The Norwegian Quality Improvement of Primary Care Laboratories (Noklus) offers external quality assurance (EQA) schemes (EQASs) for urine albumin (UA) annually. This study analyzed the EQA results to determine how the analytical quality of UA analysis in general practice (GP) offices developed between 1998 (n=473) and 2012 (n=1160). Two EQA urine samples were distributed yearly to the participants by mail. The participants measured the UA of each sample and returned the results together with information about their instrument, the profession and number of employees at the office, frequency of internal quality control (IQC), and number of analyses per month. In the feedback report, they received an assessment of their analytical performance. The number of years that the GP office had participated in Noklus was inversely related to the percentage of "poor" results for quantitative but not semiquantitative instruments. The analytical quality improved for participants using quantitative instruments who received an initial assessment of "poor" and who subsequently changed their instrument. Participants using reagents that had expired or were within 3 months of the expiration date performed worse than those using reagents that were expiring in more than 3 months. Continuous participation in the Noklus program improved the performance of quantitative UA analyses at GP offices. This is probably in part attributable to the complete Noklus quality system, whereby in addition to participating in EQAS, participants are visited by laboratory consultants who examine their procedures and provide practical advice and education regarding the use of different instruments.

  13. 75 FR 71353 - Office of the Attorney General; Certification Process for State Capital Counsel Systems; Removal...

    Science.gov (United States)

    2010-11-23

    ... the Attorney General; Certification Process for State Capital Counsel Systems; Removal of Final Rule... only if the Attorney General has certified ``that [the] State has established a mechanism for providing... State to qualify for the special habeas procedures, the Attorney General must determine that ``the State...

  14. 77 FR 43542 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Science.gov (United States)

    2012-07-25

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

  15. Defense Finance and Accounting Service Work on the Navy General Fund 1996 Financial Statements

    National Research Council Canada - National Science Library

    1998-01-01

    ... for the Marine Corps, and on the Defense Finance and Accounting Service Cleveland Center, which consolidated the financial information for Navy and Marine Corps and compiled the financial statements...

  16. 26 CFR 1.148-6A - General allocation and accounting rules.

    Science.gov (United States)

    2010-04-01

    ...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulations Applicable to Certain Bonds Sold Prior to... (3) There is an independent verification (e.g., from an independent certified public accountant) that...

  17. 31 CFR 595.301 - Blocked account; blocked property.

    Science.gov (United States)

    2010-07-01

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

  18. 31 CFR 594.301 - Blocked account; blocked property.

    Science.gov (United States)

    2010-07-01

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

  19. 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), (d)(1...

  20. GAO Performance and Accountability Report 2001

    National Research Council Canada - National Science Library

    2001-01-01

    The U.S. General Accounting Office is an independent, professional, nonpartisan agency in the legislative branch that is commonly called the investigative arm of the Congress or the Congress's "watchdog...

  1. 12 CFR 745.2 - General principles applicable in determining insurance of accounts.

    Science.gov (United States)

    2010-01-01

    ... account will be separately insured if the value of the trust interest is capable of determination, without evaluation of contingencies, except for those covered by the present worth tables and rules of calculation... settlors shall be deemed to be derived from each settlor pro rata to his contribution to the trust. (4) The...

  2. Department of Defense Office of the Inspector General FY 2013 Audit Plan

    Science.gov (United States)

    2012-11-01

    oversight procedures to review KPMG LLPs work; and if applicable disclose instances where KPMG LLP does not comply, in all material respects, with U.S...decisions. Pervasive material internal control weaknesses impact the accuracy, reliability and timeliness of budgetary and accounting data and...reported the same 13 material internal control weaknesses as in the previous year. These pervasive and longstanding financial management challenges

  3. Abnormal General Ledger Account Balances for Other Defense Organizations Reported by DFAS Cleveland

    National Research Council Canada - National Science Library

    2001-01-01

    ... and other Government agencies to prepare annual audited financial statements. This report is the second in a series of reports supporting our audit of the FY 2000 financial statements for "Other Defense Organizations-General Funds...

  4. U.S. statutes of general interest to safeguards and security officers

    International Nuclear Information System (INIS)

    Cadwell, J.J.

    1988-01-01

    A handbook of enforcement provisions of Federal law and regulations was prepared for use by U.S. DOE Security Inspectors. This handbook provides security inspectors for the U.S. Department of Energy, security officers at Nuclear Regulatory Licensee facilities, and others with a single document containing most of the Federal law provisions available to assist them in enforcing agency regulations. The handbook contains selected enforcement provisions of Titles 18, 42 and 50 of the United States Code (USC). Topical coverage of Title 18 includes Espionage and Misrepresentation or Impersonation; Theft and Embezzlement; Malicious Mischief; Conspiracy; Search and Seizure. A miscellaneous section deals with explosives, blackmail, firearms, and other subjects. Certain enforcement sections of Title 42 of the USC (The Atomic Energy Act) and of the Internal Security Act of the United States Code (Title 50) are also provided. Finally, relevant parts of the Federal Property Management Regulations of Title 50, Chapter 101 of the Code of Federal Regulations are presented. A comprehensive index is provided based on key words

  5. 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 ...

  6. Attitudes in Korea toward Introducing Smart Policing Technologies: Differences between the General Public and Police Officers

    Directory of Open Access Journals (Sweden)

    HyungBin Moon

    2017-10-01

    Full Text Available This study analyzes different attitudes toward introduction of smart policing technologies in cybercrime policing among the Korean public and police. Policing is essential for a sustainable community. Technological advances in policing have both positive and negative aspects, making it essential to investigate perceptions of both public and police when introducing smart policing technologies. A discrete choice experiment was undertaken to survey preferences of the public and police toward introduction of such technologies and conduct simulation analysis to compare changes in the acceptance of various scenarios. The study divides cybercrime policing into prevention and investigation. The sample included 500 members of the public and 161 police officers. The results show that the public thinks an increase in yearly taxes and invasion of privacy are the most important factors. Conversely, the police think factors enhancing the efficiency of policing are most important. Moreover, when smart policing technologies are introduced, the public and police perceive more utility in the prevention and investigation of cybercrime, respectively. Few studies in this field separate the prevention and investigation of crimes, or compare perceptions of the public and police toward the introduction of smart policing technologies. This study’s quantitative analysis provides insights lacking in previous literature.

  7. 39 CFR 230.25 - Who pays the costs incurred when the Office of Inspector General responds to a demand for...

    Science.gov (United States)

    2010-07-01

    ... 39 Postal Service 1 2010-07-01 2010-07-01 false Who pays the costs incurred when the Office of....25 Who pays the costs incurred when the Office of Inspector General responds to a demand for documents or testimony? (a) Unless determined by 28 U.S.C. 1821 or other applicable statute, the costs of...

  8. 39 CFR 230.15 - What must an Office of Inspector General employee do if served with a demand requiring the...

    Science.gov (United States)

    2010-07-01

    ... 39 Postal Service 1 2010-07-01 2010-07-01 false What must an Office of Inspector General employee do if served with a demand requiring the production of documents or an appearance in court? 230.15 Section 230.15 Postal Service UNITED STATES POSTAL SERVICE ORGANIZATION AND ADMINISTRATION OFFICE OF...

  9. 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

  10. General stability of composite panels reinforced with flexible rods taking account of the side boundary conditions

    Science.gov (United States)

    Dudchenko, A. A.; Elpat'evskii, A. N.

    1995-07-01

    Reinforced panels are the basic load-bearing elements of various structures. Optimization of massive structures requires consideration of deformation of the panel cross-sections. This is particularly important in determining the bearing strength at buckling. The load scheme, conditions for fixation of the panel cross-section, and bend-torsional stiffness taking account of the deformation of the rod cross-section affect the buckling load in real structures. The stress distribution prior to buckling must be known to solve the buckling problem properly. The stress in the panel is proportional to the active load. The stress distribution is assumed to be known according to our previous method [1]. The load scheme and panel dimensions are shown in Fig. 1. The stress distribution in the panel prior to buckling can be found using Eqs. (1)-(3). A view of the cross-section is given in Fig. 1. The displacements in the panel at buckling for the boundary area are found using Eqs. (4)-(6), while the stresses in the skin and stiffness are found using Eq. (7). Roots k1 and k2 are those of the characteristic equation and β is a dimensionless coordinate. The problem was solved using variational theory. The potential energy is given by Eqs. (8) and (9) by orihogonalization of Eqs. (5). The basic equations are converted to Eqs. (10) by evaluation of the components in Eqs. (8) and (9). Its calculation (11) gives the compression load. Optimization of parameter α gives the critical strength P1 = 6.93 kN (without taking account of the boundary area) and P2 = 5.31 kN (taking account of the boundary area).

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

    Science.gov (United States)

    1998-02-18

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

  12. 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.

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

    International Nuclear Information System (INIS)

    1998-01-01

    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

  14. Clinical implication of blood glucose monitoring in general dental offices: the Ehime Dental Diabetes Study

    OpenAIRE

    Harase, Tadahiro; Nishida, Wataru; Hamakawa, Tomohiro; Hino, Satoshi; Shigematsu, Kenji; Kobayashi, Satoru; Sako, Hirofumi; Ito, Shirou; Murakami, Hajime; Nishida, Kei; Inoue, Hiroshi; Fujisawa, Masahito; Yoshizu, Hiroshi; Kawamura, Ryoichi; Takata, Yasunori

    2015-01-01

    Objective We examined whether general dentists can contribute to the detection of patients with undiagnosed diabetes and prediabetes by monitoring blood glucose in dental clinics. Research design and methods A total of 716 patients who visited clinics for dental treatment were enrolled and classified into 3 groups (mild, moderate, and severe) according to Kornman's criteria for periodontitis. The correlations between the casual blood glucose level, presence or absence of the history of diabet...

  15. 26 CFR 1.148-6 - General allocation and accounting rules.

    Science.gov (United States)

    2010-04-01

    ... temporary periods available for capital projects, restricted working capital expenditures, or pooled... investment. (3) Expenditures for working capital purposes—(i) In general. Except as otherwise provided in... to working capital expenditures as of any date to the extent that those working capital expenditures...

  16. Generalized anxiety disorder and online intelligence: a phenomenological account of why worrying is unhelpful

    NARCIS (Netherlands)

    Meynen, G.

    2011-01-01

    Worrying is the central feature of generalized anxiety disorder (GAD). Many people worry from time to time, but in GAD the worrying is prolonged and difficult to control. Worrying is a specific way of coping with perceived threats and feared situations. Meanwhile, it is not considered to be a

  17. Review of Business-Class and First-Class Airfares Within the Office of the Inspector General of the Department of Defense

    National Research Council Canada - National Science Library

    2004-01-01

    We reviewed 20 transactions that were coded as business-class and first-class travel during the 2002 and 2003 calendar years for the Office of the Inspector General of the Department of Defense (OIG DoD...

  18. 78 FR 44467 - Political Activity-State or Local Officers or Employees; Federal Employees Residing in Designated...

    Science.gov (United States)

    2013-07-24

    ... in-- (1) An Executive agency other than the General Accounting Office; (2) A position within the...; (16) Career Senior Executive Service positions described in 5 U.S.C. 3132(a)(4); (17) Administrative...) employed or holding office in-- (1) An Executive agency other than the General Accounting Office; (2) A...

  19. Professionalism in a changing tax environment : the impact of general anti-avoidance legislation on the accounting profession

    OpenAIRE

    Holst, Susan

    2016-01-01

    Tackling tax avoidance has become a priority for tax authorities. The accounting profession has been subject to significant criticism for its role in the promotion and facilitation of what may be regarded as aggressive tax avoidance. In response to this increasing issue of public concern, tax authorities have sought to tackle tax avoidance through the introduction of general anti-avoidance rules and supplementary provisions. These regulatory changes may be regarded as an attempt by tax author...

  20. Special not different: general practitioners' accounts of their care of dying people.

    Science.gov (United States)

    Field, D

    1998-05-01

    In modern Britain the majority of terminal care occurs in people's own homes and many dying people and their carers would prefer the death itself to occur in the home. The quality of terminal care in the home and the possibility of a home death depend to a great extent upon the care provided by GPs and community nurses. This paper reports on GPs' experiences of caring for dying people and their attitudes towards such work. It is based on unstructured interviews with 25 GPs who graduated from the 1979 entry cohort to the University of Leicester medical school. The respondents were recruited via a questionnaire following up previous research with this cohort on 'fear of death'. Although self-selecting, interviewees were not significantly different from those who did not volunteer for interview in any of the statistical analyses of the questionnaire data. There were a number of similarities in their accounts of their care of dying people. Common themes were that the care of dying people was important, rewarding and satisfying; that the GPs saw themselves as part of a team of carers, frequently as team co-ordinators; good working relationships with district nurses but less satisfactory relationships with hospitals and social workers; that patient and family were both recipients of care; and honesty in communication with dying people, albeit tempered. Three issues of contemporary relevance were: tensions over the role of hospice and specialist terminal care services; care of people with chronic terminal illnesses other than cancer; and the role of GPs in the social construction of bereavement.

  1. 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.

  2. Una perspectiva histórica y comparada sobre la Contraloría General de la República del Chile / A historic and comparative perspective on the Office of the Comptroller General of the Republic of Chile

    Directory of Open Access Journals (Sweden)

    Iván Mauricio Obando Camino

    2016-07-01

    Full Text Available Resumen: Este artículo explora el desarrollo constitucional y legal de la Contraloría General de la República de Chile, considerando una perspectiva histórica y comparada. Tras referirse a sus orígenes legales en 1927, este artículo discurre sobre las razones que presidieron su constitucionalización en 1943 y 1980, lo que ha llevado a hacer de ella un órgano de control administrativo autónomo, en casi todos sus aspectos, en el sistema político chileno. Así también queda de manifiesto cuando ella es comparada con órganos de control administrativo semejantes existentes en la región, lo que permite visualizar la singularidad de aquélla. Palabras clave: Contraloría; control; fiscalización.    Abstract: This article explores the constitutional and legal development of the Office of the Comptroller General of the Republic of Chile taking into account both a historic and comparative perspective. After dwelling on the legal origins of this agency back in 1927, this article deals with the reasons that presided over the writing of this agency into the Chilean constitution both in 1943 and 1980, which gave way to an almost autonomous agency of administrative oversight in the Chilean political system. The latter stands out after comparing this agency with similar offices that exist in the region, which points out to the distinctiveness of the aforementioned agency. Keywords: Comptroller; control; oversight.

  3. Accounting for misclassification in electronic health records-derived exposures using generalized linear finite mixture models.

    Science.gov (United States)

    Hubbard, Rebecca A; Johnson, Eric; Chubak, Jessica; Wernli, Karen J; Kamineni, Aruna; Bogart, Andy; Rutter, Carolyn M

    2017-06-01

    Exposures derived from electronic health records (EHR) may be misclassified, leading to biased estimates of their association with outcomes of interest. An example of this problem arises in the context of cancer screening where test indication, the purpose for which a test was performed, is often unavailable. This poses a challenge to understanding the effectiveness of screening tests because estimates of screening test effectiveness are biased if some diagnostic tests are misclassified as screening. Prediction models have been developed for a variety of exposure variables that can be derived from EHR, but no previous research has investigated appropriate methods for obtaining unbiased association estimates using these predicted probabilities. The full likelihood incorporating information on both the predicted probability of exposure-class membership and the association between the exposure and outcome of interest can be expressed using a finite mixture model. When the regression model of interest is a generalized linear model (GLM), the expectation-maximization algorithm can be used to estimate the parameters using standard software for GLMs. Using simulation studies, we compared the bias and efficiency of this mixture model approach to alternative approaches including multiple imputation and dichotomization of the predicted probabilities to create a proxy for the missing predictor. The mixture model was the only approach that was unbiased across all scenarios investigated. Finally, we explored the performance of these alternatives in a study of colorectal cancer screening with colonoscopy. These findings have broad applicability in studies using EHR data where gold-standard exposures are unavailable and prediction models have been developed for estimating proxies.

  4. A general population genetic framework for antagonistic selection that accounts for demography and recurrent mutation.

    Science.gov (United States)

    Connallon, Tim; Clark, Andrew G

    2012-04-01

    Antagonistic selection--where alleles at a locus have opposing effects on male and female fitness ("sexual antagonism") or between components of fitness ("antagonistic pleiotropy")--might play an important role in maintaining population genetic variation and in driving phylogenetic and genomic patterns of sexual dimorphism and life-history evolution. While prior theory has thoroughly characterized the conditions necessary for antagonistic balancing selection to operate, we currently know little about the evolutionary interactions between antagonistic selection, recurrent mutation, and genetic drift, which should collectively shape empirical patterns of genetic variation. To fill this void, we developed and analyzed a series of population genetic models that simultaneously incorporate these processes. Our models identify two general properties of antagonistically selected loci. First, antagonistic selection inflates heterozygosity and fitness variance across a broad parameter range--a result that applies to alleles maintained by balancing selection and by recurrent mutation. Second, effective population size and genetic drift profoundly affect the statistical frequency distributions of antagonistically selected alleles. The "efficacy" of antagonistic selection (i.e., its tendency to dominate over genetic drift) is extremely weak relative to classical models, such as directional selection and overdominance. Alleles meeting traditional criteria for strong selection (N(e)s > 1, where N(e) is the effective population size, and s is a selection coefficient for a given sex or fitness component) may nevertheless evolve as if neutral. The effects of mutation and demography may generate population differences in overall levels of antagonistic fitness variation, as well as molecular population genetic signatures of balancing selection.

  5. 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

  6. Statistical near-real-time accountancy procedures applied to AGNS [Allied General Nuclear Services] minirun data using PROSA

    International Nuclear Information System (INIS)

    Beedgen, R.

    1988-03-01

    The computer program PROSA (PROgram for Statistical Analysis of near-real-time accountancy data) was developed as a tool to apply statistical test procedures to a sequence of materials balance results for detecting losses of material. First applications of PROSA to model facility data and real plant data showed that PROSA is also usable as a tool for process or measurement control. To deepen the experience for the application of PROSA to real data of bulk-handling facilities, we applied it to uranium data of the Allied General Nuclear Services miniruns, where accountancy data were collected on a near-real-time basis. Minirun 6 especially was considered, and the pulsed columns were chosen as materials balance area. The structure of the measurement models for flow sheet data and actual operation data are compared, and methods are studied to reduce the error for inventory measurements of the columns

  7. 32 CFR 37.1100 - What are my responsibilities generally as an administrative agreements officer for a TIA?

    Science.gov (United States)

    2010-07-01

    ... administrative agreements officer for a TIA? 37.1100 Section 37.1100 National Defense Department of Defense... agreements officer for a TIA? As the administrative agreements officer for a TIA, you have the... agreement, as described in 32 CFR 22.715. Responsibilities for TIAs include: (a) Advising agreements...

  8. 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

  9. 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

    2017-10-26

    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.

  10. A general model for likelihood computations of genetic marker data accounting for linkage, linkage disequilibrium, and mutations.

    Science.gov (United States)

    Kling, Daniel; Tillmar, Andreas; Egeland, Thore; Mostad, Petter

    2015-09-01

    Several applications necessitate an unbiased determination of relatedness, be it in linkage or association studies or in a forensic setting. An appropriate model to compute the joint probability of some genetic data for a set of persons given some hypothesis about the pedigree structure is then required. The increasing number of markers available through high-density SNP microarray typing and NGS technologies intensifies the demand, where using a large number of markers may lead to biased results due to strong dependencies between closely located loci, both within pedigrees (linkage) and in the population (allelic association or linkage disequilibrium (LD)). We present a new general model, based on a Markov chain for inheritance patterns and another Markov chain for founder allele patterns, the latter allowing us to account for LD. We also demonstrate a specific implementation for X chromosomal markers that allows for computation of likelihoods based on hypotheses of alleged relationships and genetic marker data. The algorithm can simultaneously account for linkage, LD, and mutations. We demonstrate its feasibility using simulated examples. The algorithm is implemented in the software FamLinkX, providing a user-friendly GUI for Windows systems (FamLinkX, as well as further usage instructions, is freely available at www.famlink.se ). Our software provides the necessary means to solve cases where no previous implementation exists. In addition, the software has the possibility to perform simulations in order to further study the impact of linkage and LD on computed likelihoods for an arbitrary set of markers.

  11. National Transportation Safety Board : weak internal control impaired financial accountability

    Science.gov (United States)

    2001-09-28

    The U. S. General Accounting Office (GAO) was asked to review the National Transportation Safety Board's (NTSB) internal controls over selected types of fiscal year expenditures. They were asked to determine whether internal control weaknesses were a...

  12. 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.

  13. 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…

  14. A survey of the assessment and management of gout in general practitioners and medical officers within the Illawarra Network, Australia.

    Science.gov (United States)

    Terrill, Matthew; Riordan, John

    2017-08-01

    To review the assessment and management of gout by general practitioners (GPs) and medical officers (MOs) within the Illawarra Network, Australia. A survey was sent to GPs and MOs within the Illawarra Network. Of 110 GPs, 45 responded. Of 129 MOs, 42 responded. The overall response was 32.6%. On analysis, 65.1% felt their knowledge of gout to be adequate and 61.6% thought they had been educated well. In acute assessment, 59.1% of GPs responded that the diagnosis of gout best be confirmed with a joint aspiration and 36.4% clinical suspicion. Differing, 85.7% of MOs chose a joint aspiration. In acute management, if colchicine were used, 59.1% of GPs would give 1 mg followed by 0.5 mg an hour later, then 0.5 mg twice daily, compared to 9.5% of MOs, while 20.5% of GPs would use 1 mg twice daily. Chronic management was answered poorly. After an acute attack, urate lowering therapy (ULT) would be started 14 days after by 47.7% of GPs, compared to 69.0% of MOs. GPs were more likely to start ULT within 7 days (52.3% vs. 31.0%). With dosing of ULT, 45.3% would treat to target, while 46.5% would dose to the creatinine clearance. Prophylactic therapy with ULT would be started by 81.8%, although only 17.4% would continue it for 3-6 months. There is poor adherence to recommended practice for dosing of colchicine in acute gout. Also in the management of chronic gout, in particular, the timing of starting ULT and the use of prophylaxis when initiating ULT. © 2016 Asia Pacific League of Associations for Rheumatology and John Wiley & Sons Australia, Ltd.

  15. 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 average total time (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.

  16. 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...

  17. 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

    pool of officers that were leaving the Army due to perceived inequity in opportunities. The officers felt they were not receiving adequate leader...lower incidence of counter productive workplace behavior, such as workplace aggression, but did not affect tardiness. However, they found that work...What is your gender ? Response Rate: 96% (N=89)Question Type: Choose one Male 80 Female 9 Total Responses 89 What is you CGSOC Class

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

    Science.gov (United States)

    2015-07-07

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

  19. Perception of health risks of electromagnetic fields by MRI radiographers and airport security officers compared to the general Dutch working population: a cross sectional analysis.

    Science.gov (United States)

    van Dongen, Diana; Smid, Tjabe; Timmermans, Daniëlle R M

    2011-11-09

    The amount of exposure to electromagnetic fields (EMF) at work is mainly determined by an individual's occupation and may differ from exposure at home. It is, however, unknown how different occupational groups perceive possible adverse health effects of EMF. Three occupational groups, the general Dutch working population (n = 567), airport security officers who work with metal detectors (n = 106), and MRI radiographers who work with MRI (n = 193), were compared on perceived risk of and positive and negative feelings towards EMF in general and of different EMF sources, and health concerns by using analyses of variances. Data were collected via an internet survey. Overall, MRI radiographers had a lower perceived risk, felt less negative, and more positive towards EMF and different sources of EMF than the general working population and the security officers. For security officers, feeling more positive about EMF was not significantly related to perceived risk of EMF in general or EMF of domestic sources. Feeling positive about a source did not generalize to a lower perceived risk, while negative feelings were stronger related to perceived risk. MRI radiographers had fewer health concerns regarding EMF than the other two groups, although they considered it more likely that EMF could cause physical complaints. These data show that although differences in occupation appear to be reflected in different perceptions of EMF, the level of occupational exposure to EMF as such does not predict the perceived health risk of EMF. © 2011 van Dongen et al; licensee BioMed Central Ltd.

  20. Perception of health risks of electromagnetic fields by MRI radiographers and airport security officers compared to the general Dutch working population: a cross sectional analysis

    Directory of Open Access Journals (Sweden)

    van Dongen Diana

    2011-11-01

    Full Text Available Abstract Background The amount of exposure to electromagnetic fields (EMF at work is mainly determined by an individual's occupation and may differ from exposure at home. It is, however, unknown how different occupational groups perceive possible adverse health effects of EMF. Methods Three occupational groups, the general Dutch working population (n = 567, airport security officers who work with metal detectors (n = 106, and MRI radiographers who work with MRI (n = 193, were compared on perceived risk of and positive and negative feelings towards EMF in general and of different EMF sources, and health concerns by using analyses of variances. Data were collected via an internet survey. Results Overall, MRI radiographers had a lower perceived risk, felt less negative, and more positive towards EMF and different sources of EMF than the general working population and the security officers. For security officers, feeling more positive about EMF was not significantly related to perceived risk of EMF in general or EMF of domestic sources. Feeling positive about a source did not generalize to a lower perceived risk, while negative feelings were stronger related to perceived risk. MRI radiographers had fewer health concerns regarding EMF than the other two groups, although they considered it more likely that EMF could cause physical complaints. Conclusions These data show that although differences in occupation appear to be reflected in different perceptions of EMF, the level of occupational exposure to EMF as such does not predict the perceived health risk of EMF.

  1. 76 FR 53378 - Cost Accounting Standards: Accounting for Insurance Costs

    Science.gov (United States)

    2011-08-26

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

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

    Science.gov (United States)

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

    2016-05-01

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

  3. Quantitative assessment of evidential weight for a fingerprint comparison. Part II: a generalisation to take account of the general pattern.

    Science.gov (United States)

    Neumann, Cedric; Evett, Ian W; Skerrett, James E; Mateos-Garcia, Ismael

    2012-01-10

    The authors have proposed a quantitative method for assessing weight of evidence in the case where a fingermark from a crime scene is compared with a set of control prints from the ten fingers of a suspect. The approach is based on the notion of calculating a Likelihood Ratio (LR) that addresses a pair of propositions relating to the individual who left the crime mark. The current method considers only information extracted from minutiae, such as location, direction and type. It does not consider other information usually taken into account by fingerprint examiners, such as the general pattern of the ridge flow on the mark and the control prints. In this paper, we propose an improvement to our model that allows a fingerprint examiner to take advantage of pattern information when assessing the evidential weight to be assigned to a fingerprint comparison. We present an extension of the formal analysis proposed earlier and we illustrate our approach with an example. Copyright © 2011 Elsevier Ireland Ltd. All rights reserved.

  4. 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.

  5. Focused vs Broad In World War I: A Historical Comparison Of General Staff Officer Education At Pre War Leavenworth and Langres

    Science.gov (United States)

    2016-05-26

    Schools, either in the years before or after their attendance at the Langres Staff College. 9 Mark E . Grotelueschen, The AEF Way of War: The...the First World War, 404. 76 Mark E . Grotelueschen, The AEF Way of War: The American Army and Combat in World War I (New York: Cambridge University...in Indiana, regimental staff officer in Texas, and as General Frederick N. Funston’s adjutant during the 1914 Vera Cruz Expedition.87 One

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

    Science.gov (United States)

    1990-08-01

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

  7. Financial Reporting for the Other Defense Organizations - General Funds at the Defence Finance and Accounting Service San Antonio

    National Research Council Canada - National Science Library

    2002-01-01

    ...) for inclusion in the FY 2001 Other Defense Organizations Financial Statements. Specifically, we looked at the abnormal balances reported in trial balances prepared by the Defense Finance and Accounting Service San Antonio...

  8. Quantity & quality analysis and associated management practices of solid waste generated in the general dentistry offices in the city of Arak, 2015

    Directory of Open Access Journals (Sweden)

    Ali Koolivand

    2016-10-01

    Full Text Available Abstract Background: As dental solid waste are among the most important environmental pollutants due to its high contents of toxic and hazardous agents, suitable treatment and management of it are of great importance. The objective of this study was to quantity & quality analyses of dental solid waste and associated management practices in the general dentistry offices in the city of Arak. Materials and Methods: 15 samples of solid waste were taken from the 5 selected general dentistry offices, classified into 66 components and 4 fractions, and then the quantity & quality characteristics were evaluated. Management practices of the solid waste were also investigated by using a questionnaire. Results: According to the results, per capita and the average generation rate of each dentistry office were 66.71 g/day-patient and 1340.45 g/day, respectively. Potential infectious, domestic-type, chemical & pharmaceutical, and toxic wastes consisted of 54.25%, 35.14%, 8.19%, and 2.14% of the waste generated, respectively. 10 components including latex gloves, nylon & plastic, saliva & blood-contaminated kleenex, paper & cardboard, used ampoules, saliva ejector tubes, gypsum, food waste, saliva & blood-contaminated dental rolls, and nylon gloves were responsible for more than 80% of the total waste generated, respectively. Conclusion: Each fraction of dental solid waste (toxic, chemical & pharmaceutical, potential infectious and domestic-type wastes should be separately collected and disposed of according to the related criteria.

  9. 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 Multimedia

    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.

  10. 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)

    Lopes, Silvia; Chambel, Maria José; Castanheira, Filipa; Oliveira-Cruz, Fernando

    2015-01-01

    This article presents the psychometric properties of the Job Descriptive Index (JDI) and Job in General (JIG) instruments with a Portuguese representative sample of military sergeants and officers. Demographic correlates of job satisfaction are also investigated. The sample consists of 413 sergeants and 362 officers in different hierarchical positions, who equally perform different functions. The results show high internal consistency coefficients for the scores on the JDI and JIG subscales, ranging from .76 to .92. The data support a 6-factor structure of job satisfaction. The results offer empirical support for the Portuguese adaptation of the JDI and JIG scales with these militaries. Pay and promotion opportunities emerge as the job satisfaction dimensions more related to the demographic variables.

  11. 75 FR 53017 - Office of the General Counsel; Appointment of Members of the Legal Division to the Performance...

    Science.gov (United States)

    2010-08-30

    ... Division to the Performance Review Board, Internal Revenue Service Under the authority granted to me as... following persons to the Legal Division Performance Review Board, Internal Revenue Service Panel: 1.... Andrew Keyso, Deputy Associate Chief Counsel (Income Tax & Accounting) 5. Drita Tonuzi, Deputy Division...

  12. Microscopic theory taking into account 2p2h configurations in the magic nuclei. General comparison with other aprroaches

    International Nuclear Information System (INIS)

    Kamerdzhiev, S.P.

    1982-01-01

    The purposes of the given review are as follows: 1) brief description of subsequent method for accoUntancy of 2p2h-configurations of the nucleus in the second order by quasiparticle-phonon interaction; the method uses Green functions and it represents specification of microscopic model of 2p2h-configuration accountancy; 2) obtaining the basic results of already existing approaches from the obtained analytical expressions. Accountancy of 2p2h-configurations of magic nuclei is necessary for improvement of microscopic description of multipole giant resonances (MGR). An equation for the effective field in a nucleus induced by an external field is obtained. An expression for polarization operator determining probabilities of nucleus transitions from the ground state to the excited one is obtained graphically. Derivation of the described equation for apex of the effective field and expressions for polarization operator which besides 1p1h-configurations account for 2p2h-configurations are the basic results of the paper

  13. Fostering Creative Thinking Within the U.S. Army Command and General Staff Officers’ Course Curriculum

    Science.gov (United States)

    2016-06-10

    are often displayed as a pyramid to aid in visualization (Reeves 2011). Synthesis, considered a higher order thinking skill, is most applicable to...FOSTERING CREATIVE THINKING WITHIN THE U.S. ARMY COMMAND AND GENERAL STAFF OFFICERS’ COURSE CURRICULUM A thesis presented...From - To) AUG 2015 – JUN 2016 4. TITLE AND SUBTITLE Fostering Creative Thinking within the U.S. Army Command and General Staff Officers’ Course

  14. 28 CFR 600.7 - Conduct and accountability.

    Science.gov (United States)

    2010-07-01

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

  15. Fermilab Education Office - Contacts

    Science.gov (United States)

    Search The Office of Education and Public Outreach: Contacts All telephone numbers require area code Presentations for Presenters 840-3094 Office of Education and Public Outreach Spencer Pasero spasero@fnal.gov Education Office 840-3076 Fermilab Friends for Science Education General Questions Susan Dahl sdahl@fnal.gov

  16. Compilation of the FY 1998 Army General Fund Financial Statements at the Defense Finance and Accounting Service Indianapolis Center

    National Research Council Canada - National Science Library

    1999-01-01

    Our objective was to determine whether the DFAS Indianapolis Center consistently and accurately compiled financial data from field activities and other sources for the FY 1998 Army General Fund financial statements...

  17. Army General Fund Adjustments Not Adequately Documented or Supported

    Science.gov (United States)

    2016-07-26

    For financial statements to be accepted into CARS, the amounts must match. In theory , the amount submitted by the various accounting systems and...DEFENSE (COMPTROLLER)/ CHIEF FINANCIAL OFFICER DIRECTOR, DEFENSE FINANCE AND ACCOUNTING SERVICE AUDITOR GENERAL, DEPARTMENT OF THE ARMY SUBJECT... financial management system requirements, applicable Federal accounting standards, and the U.S. Government Standard General Ledger at the

  18. 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.

  19. 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.

  20. 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.

  1. 21 October 2008 - LHC Inauguration - Czech Deputy Minister of Education, Youth and Sports, responsible for Science and Universities V. Ruzicka welcomed by CERN Director-General R. Aymar, CERN Chief Scientific Officer J. Engelen and CERN Financial Officer S. Lettow and signing the electronic guest book with CERN user R. Leitner.

    CERN Document Server

    CERN Photo Service

    2008-01-01

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

  2. 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 Document Server

    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.

  3. 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).

  4. 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.

  5. 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.

  6. Nuclear fuels accounting interface: River Bend experience

    International Nuclear Information System (INIS)

    Barry, J.E.

    1986-01-01

    This presentation describes nuclear fuel accounting activities from the perspective of nuclear fuels management and its interfaces. Generally, Nuclear Fuels-River Bend Nuclear Group (RBNG) is involved on a day-by-day basis with nuclear fuel materials accounting in carrying out is procurement, contract administration, processing, and inventory management duties, including those associated with its special nuclear materials (SNM)-isotopics accountability oversight responsibilities as the Central Accountability Office for the River Bend Station. As much as possible, these duties are carried out in an integrated, interdependent manner. From these primary functions devolve Nuclear Fuels interfacing activities with fuel cost and tax accounting. Noting that nuclear fuel tax accounting support is of both an esoteric and intermittent nature, Nuclear Fuels-RBNG support of developments and applications associated with nuclear fuel cost accounting is stressed in this presentation

  7. 14 CFR Section 1 - Introduction to System of Accounts and Reports

    Science.gov (United States)

    2010-01-01

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

  8. Improvement of the training process of qualified female athletes engaged in bodybuilding in the general preparatory stage of the preparatory period, taking into account the biological cycle

    Directory of Open Access Journals (Sweden)

    Viacheslav Mulyk

    2017-06-01

    Full Text Available Purpose: substantiation of the methodology of the training process of qualified female athletes engaged in bodybuilding in the general preparatory stage of the preparatory period, taking into account the biological cycle. Material & Methods: in the study participated 18 qualified female athletes engaged in bodybuilding, included in the Kharkov region team of bodybuilding. Results: comparative characteristic of the most frequently used methodology of the training process in bodybuilding are shows. An optimal methodology for qualified female athletes engaged in bodybuilding has been developed and justified, depending on the initial form of the athlete at the beginning of the general preparatory stage of the training. The dependence of the change in the body weight of female athletes from the training process is shows. Conclusion: on the basis of the study, the author suggests an optimal training methodology depending on the mesocycle of training in the preparatory period in the general preparatory stage.

  9. Analysis of General Accounting Office, Armed Services Board of Contract Appeals and Federal Court of Claims Decisions on Protests Disputes Involving Performance Specifications

    National Research Council Canada - National Science Library

    Murphy-Sweet, Philip

    2002-01-01

    ... contract. As compared with Design Specifications, which tell the contractor exactly the processes and materials that must be used to accomplish the task, Performance Specifications only specify the final...

  10. 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…

  11. 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.

  12. 48 CFR 9904.410 - Allocation of business unit general and administrative expenses to final cost objectives.

    Science.gov (United States)

    2010-10-01

    ... unit general and administrative expenses to final cost objectives. 9904.410 Section 9904.410 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING...

  13. 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…

  14. 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...

  15. 24 CFR 17.69 - Accounting control.

    Science.gov (United States)

    2010-04-01

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

  16. 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 Multimedia

    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

  17. Perfil dos profissionais responsáveis pelas empresas de serviços contábeis em Chapecó/SC e as regressões e correlações canônicas entre as atividades = The professionals’ profile in charge of the accounting sector in accounting offices from Chapecó/SC and the canonical regressions and correlations among the office tasks

    Directory of Open Access Journals (Sweden)

    Juliana Eliza Benetti

    2010-03-01

    Full Text Available Os profissionais da área contábil, para conseguir acompanhar as constantes mudanças na legislação municipal, estadual e federal, devem frequentemente buscar o aperfeiçoamento, a fim de implantarem as alterações necessárias nas atividades do escritório, atendendo assim às necessidades de seus clientes. O objetivo deste trabalho é identificar o perfil dos profissionais responsáveis e as regressões e correlações canônicas existentes entre as atividades típicas das empresas de serviços contábeis localizadas na cidade de Chapecó/SC. A metodologia utilizada caracteriza-se como exploratória, quanto aos procedimentos do tipo survey e quanto à abordagem como quantitativa. Para levantamento dos dados utilizou-se um questionário, obteve-se retorno de 74 respondentes. Pela pesquisa conclui-se, quanto ao perfil, que os proprietários de empresas de serviços contábeis são, na maioria: pessoas com faixa etária acima de 40 anos, possuem experiência como proprietários de empresas de serviços contábeis há mais de 15 anos, graduação, vários cursos de especialização e iniciaram a empresa juntamente com sócios. Constatou-se nos achados da pesquisa a existência de correlação entre as atividades dos setores das empresas de serviços contábeis, sendo que a maior correlação canônica existente é a do setor Contábil com o setor Fiscal. A menor correlação canônica existente é a do setor Gerencial com o setor Fiscal.The professionals who work in the Accounting area, in order to keep up with the constant changes in municipal, state and federal laws, must often seek for improvement to apply the necessary changes in the office tasks, thus meeting the needs of its customers. The objective of this study is to identify the profile of the individuals who are in charge of the tasks and the canonical regressions and correlations among the typical tasks in accounting service companies located in Chapecó/SC. The methodology applied

  18. 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...

  19. Office of Disability Employment Policy

    Science.gov (United States)

    ... STATES DEPARTMENT OF LABOR Facebook Twitter RSS Email Office of Disability Employment Policy (ODEP) Menu About ODEP ... LABOR DEPARTMENT Español A to Z Index Agencies Office of Inspector General Leadership Team Contact Us Subscribe ...

  20. 75 FR 64684 - Cost Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for...

    Science.gov (United States)

    2010-10-20

    ... cost accounting standards governing the measurement, assignment, and allocation of costs to contracts... Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for Contracts Executed and... and Budget (OMB), Office of Federal Procurement Policy, Cost Accounting Standards Board. ACTION...

  1. 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.

  2. 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

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

    NARCIS (Netherlands)

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

    2009-01-01

    The implementation of an innovative office concept (e.g. open-plan, flexible workplaces and a paperless office concept) on health and productivity among office workers was evaluated with questionnaires of 138 workers at baseline and 6 and 15 months afterwards. Work-related fatigue, general health,

  4. 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 to...

  5. VOT Enterprises, Inc. An Accounting Task Simulation. Employee's Manual [Student's Guide] and Employer's Manual [Teacher's Guide].

    Science.gov (United States)

    Dixon, Rose; And Others

    This accounting task simulation is designed for use in office occupations programs at the secondary level. The primary purpose is to give the student the opportunity to become familiar with the tasks and duties that may be performed by accounting personnel in a real work situation. The employer's manual provides general information for the student…

  6. 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.

  7. Bayesian conjugate analysis using a generalized inverted Wishart distribution accounts for differential uncertainty among the genetic parameters--an application to the maternal animal model.

    Science.gov (United States)

    Munilla, S; Cantet, R J C

    2012-06-01

    Consider the estimation of genetic (co)variance components from a maternal animal model (MAM) using a conjugated Bayesian approach. Usually, more uncertainty is expected a priori on the value of the maternal additive variance than on the value of the direct additive variance. However, it is not possible to model such differential uncertainty when assuming an inverted Wishart (IW) distribution for the genetic covariance matrix. Instead, consider the use of a generalized inverted Wishart (GIW) distribution. The GIW is essentially an extension of the IW distribution with a larger set of distinct parameters. In this study, the GIW distribution in its full generality is introduced and theoretical results regarding its use as the prior distribution for the genetic covariance matrix of the MAM are derived. In particular, we prove that the conditional conjugacy property holds so that parameter estimation can be accomplished via the Gibbs sampler. A sampling algorithm is also sketched. Furthermore, we describe how to specify the hyperparameters to account for differential prior opinion on the (co)variance components. A recursive strategy to elicit these parameters is then presented and tested using field records and simulated data. The procedure returned accurate estimates and reduced standard errors when compared with non-informative prior settings while improving the convergence rates. In general, faster convergence was always observed when a stronger weight was placed on the prior distributions. However, analyses based on the IW distribution have also produced biased estimates when the prior means were set to over-dispersed values. © 2011 Blackwell Verlag GmbH.

  8. Office Hysteroscopy

    OpenAIRE

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

    2007-01-01

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

  9. Office Hysteroscopy

    Directory of Open Access Journals (Sweden)

    Hikmet Hassa

    2007-06-01

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

  10. Lawyer Accountability in Public Bid

    Directory of Open Access Journals (Sweden)

    Adriana da Costa Ricardo Schier

    2015-12-01

    Full Text Available The present article aims to analyze the main fundamentals and the positioning of the courts about the responsibility of the public official who acts as referee in public procurements. In other words, the aim is an analysis of current decisions of the Court of Auditors of the Union and of the Supreme Court regarding the accountability of public advocate when issuing legal opinion concerning any hiring process in the public sector. In this way, will address some constitutional aspects that give the competence of members to this exercise carefully the general norms of law and the Attorney General's Office. This analysis will be examinated using as a basis the 1988 Federal Constitution, decisions of the Court of Auditors of the Union Decisions by the Supreme Court and doctrine.

  11. 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.

  12. Process Coordination and Policy Officer | IDRC - International ...

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

    Such liaison aims to ensure that the operational aspects and requirements are taken into account. ... Business Process Coordination and Change Management ... Liaises with the Resources Planning and Development Officer of the Office of ...

  13. 76 FR 49365 - Cost Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for...

    Science.gov (United States)

    2011-08-10

    ... Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for Contracts and...: Office of Management and Budget (OMB), Office of Federal Procurement Policy (OFPP), Cost Accounting... Accounting Standards (CAS) Board, is publishing a final rule to eliminate the exemption from regulations...

  14. 76 FR 61660 - Cost Accounting Standards: Clarification of the Exemption From Cost Accounting Standards for Firm...

    Science.gov (United States)

    2011-10-05

    ... Accounting Standards: Clarification of the Exemption From Cost Accounting Standards for Firm-Fixed-Price... Management and Budget (OMB), Office of Federal Procurement Policy, Cost Accounting Standards Board. ACTION: Proposed rule. SUMMARY: The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards (CAS...

  15. The New Planned Giving Officer.

    Science.gov (United States)

    Jordan, Ronald R.; Quynn, Katelyn L.

    1994-01-01

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

  16. 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

  17. 37 CFR 2.208 - Deposit accounts.

    Science.gov (United States)

    2010-07-01

    ... copies of records, or services offered by the Office, deposit accounts may be established in the Office... upon receipt of the statement to cover the value of items or services charged to the account and thus... services requested must always be on deposit. Charges to accounts with insufficient funds will not be...

  18. Internet accounting

    NARCIS (Netherlands)

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

    2001-01-01

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

  19. 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.

  20. 48 CFR 42.705-1 - Contracting officer determination procedure.

    Science.gov (United States)

    2010-10-01

    ... a multidivisional corporation under the cognizance of a corporate administrative contracting officer... organization. (2) Business units not under the cognizance of a corporate administrative contracting officer... accounting system capabilities. The contractor, contracting officer, and auditor must work together to make...

  1. 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 INFORMATION...

  2. 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 to...

  3. 37 CFR 1.414 - The United States Patent and Trademark Office as a Designated Office or Elected Office.

    Science.gov (United States)

    2010-07-01

    ... 37 Patents, Trademarks, and Copyrights 1 2010-07-01 2010-07-01 false The United States Patent and Trademark Office as a Designated Office or Elected Office. 1.414 Section 1.414 Patents, Trademarks, and Copyrights UNITED STATES PATENT AND TRADEMARK OFFICE, DEPARTMENT OF COMMERCE GENERAL RULES OF PRACTICE IN PATENT CASES International Processing...

  4. 32 CFR 22.605 - Grants officers' responsibilities.

    Science.gov (United States)

    2010-07-01

    ... recipient, a copy is forwarded to the office designated to administer the grant or cooperative agreement, and another copy is forwarded to the finance and accounting office designated to make the payments to... and accounting office. On the first page of the copy forwarded to the recipient, the grants officer...

  5. Interministerial Order No. 6498/89 of 28 November 1989 creating renewable Financing Account attached to the Directorate of Waters and Forests and the Provincial Offices of Waters and Forests concerned with the project Management and Protection of Forests.

    Science.gov (United States)

    1989-01-01

    This Madagascar Order creates a Renewable Financing Account to finance the activities of the Management and Protection of Forests project. The Account is to pay the expenses of the project in sums set out in the Order for the various parts of the project. Further provisions of the Decree describe the duties of the manager of the Account.

  6. CLO Accountability.

    Science.gov (United States)

    Caudron, Shari

    2003-01-01

    The number of chief learning officers, mostly in Fortune 500 companies, has increased significantly in recent years. The increase does not indicate that companies are committed to strategic learning; executives want proof that it helps the bottom line. (JOW)

  7. Accountability Quality Shuffler Measurements on Pits

    International Nuclear Information System (INIS)

    Rinard, P.M.

    2000-01-01

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

  8. Management Accounting

    OpenAIRE

    John Burns; Martin Quinn; Liz Warren; João Oliveira

    2013-01-01

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

  9. 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 the...

  10. 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

  11. Accounting outsourcing

    OpenAIRE

    Linhartová, Lucie

    2012-01-01

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

  12. Followup Audit of Controls Over Operating System and Security Software and Other General Controls for Computer Systems Supporting the Defense Finance and Accounting Service

    National Research Council Canada - National Science Library

    1996-01-01

    This is the third in a series of followup audits made to evaluate the corrective actions taken by the Defense Finance and Accounting Service, the Defense Information Systems Agency, and the Defense...

  13. 10 CFR 1.31 - Office of the Chief Financial Officer.

    Science.gov (United States)

    2010-01-01

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

  14. 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...

  15. Procurement: Government Printing Office Supply of Microfiche to Libraries Disrupted. Report to the Chairman and Vice Chairman of the Joint Committee on Printing, U.S. Congress.

    Science.gov (United States)

    General Accounting Office, Washington, DC. General Government Div.

    In this report, the General Accounting Office (GAO) responds to a July 8, 1988, inquiry by the Chairman and Vice Chairman of the Joint Committee on Printing about the Government Printing Office's (GPO) efforts to acquire and supply microfiche copies of government documents to approximately 1,400 depository libraries. In August 1987, GPO had…

  16. 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...

  17. 48 CFR 9904.406 - Cost accounting standard-cost accounting period.

    Science.gov (United States)

    2010-10-01

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

  18. 48 CFR 9904.411 - Cost accounting standard-accounting for acquisition costs of material.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard-accounting for acquisition costs of material. 9904.411 Section 9904.411 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND...

  19. 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.

  20. Accountability report. Fiscal Year 1996, Volume 2

    International Nuclear Information System (INIS)

    1997-01-01

    This report consolidates several performance-related reports into a single financial management report. Information in this report includes information previously reported in the following documents: (1) US Nuclear Regulatory Commission's (NRC's) annual financial statement, (2) NRC Chairman's annual report to the President and the Congress, and (3) NRC Chairman's semiannual report to Congress on management decisions and final actions on Office of Inspector General audit recommendations. This report also contains performance measures. The report is organized into the following subtopics: information about the US NRC, program performance, management accountability, and the audited financial statement for Fiscal Year 1996. 19 figs., 4 tabs

  1. 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.

  2. 45 CFR 99.2 - Presiding officer.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 1 2010-10-01 2010-10-01 false Presiding officer. 99.2 Section 99.2 Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION PROCEDURE FOR HEARINGS FOR THE CHILD CARE AND DEVELOPMENT FUND General § 99.2 Presiding officer. (a) (1) The presiding officer at a...

  3. 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...

  4. 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…

  5. Summary of computational support and general documentation for computer code (GENTREE) used in Office of Nuclear Waste Isolation Pilot Salt Site Selection Project

    International Nuclear Information System (INIS)

    Beatty, J.A.; Younker, J.L.; Rousseau, W.F.; Elayat, H.A.

    1983-01-01

    A Decision Tree Computer Model was adapted for the purposes of a Pilot Salt Site Selection Project conducted by the Office of Nuclear Waste Isolation (ONWI). A deterministic computer model was developed to structure the site selection problem with submodels reflecting the five major outcome categories (Cost, Safety, Delay, Environment, Community Impact) to be evaluated in the decision process. Time-saving modifications were made in the tree code as part of the effort. In addition, format changes allowed retention of information items which are valuable in directing future research and in isolation of key variabilities in the Site Selection Decision Model. The deterministic code was linked to the modified tree code and the entire program was transferred to the ONWI-VAX computer for future use by the ONWI project

  6. 34 CFR 668.154 - Institutional accountability.

    Science.gov (United States)

    2010-07-01

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

  7. Standardized Training to Improve Readiness of the Medical Reserve Corps: A Department of Health and Human Services Program under the Direction of the Office of the Surgeon General

    National Research Council Canada - National Science Library

    Cox, Cynthia A

    2006-01-01

    .... According to recent studies and surveys, disaster operations are an unfamiliar role for most MRC volunteers and the public health workforce in general, and few volunteers receive this important preparedness training...

  8. 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.

  9. Mail Office

    CERN Multimedia

    GS Department

    2009-01-01

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

  10. Praktik-praktik Creative Accounting

    OpenAIRE

    Fajri, Aminul

    2013-01-01

    There are many consequences in creative accounting. In an economic perspective, creative accounting is influenced by economic framework that aims for self-interset. This can only be done if it does not conflict with Generally Acceptable Accounting Principles (GAAP). Creative accounting is triggered by the pressure that the entities must be in profit to attract investors and resources. But this is more directed at deception or fraud in accounting practices. Is creative accounting is illegal or...

  11. 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.

  12. 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 the...

  13. 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 and...

  14. The strategic security officer.

    Science.gov (United States)

    Hodges, Charles

    2014-01-01

    This article discusses the concept of the strategic security officer, and the potential that it brings to the healthcare security operational environment. The author believes that training and development, along with strict hiring practices, can enable a security department to reach a new level of professionalism, proficiency and efficiency. The strategic officer for healthcare security is adapted from the "strategic corporal" concept of US Marine Corps General Charles C. Krulak which focuses on understanding the total force implications of the decisions made by the lowest level leaders within the Corps (Krulak, 1999). This article focuses on the strategic organizational implications of every security officer's decisions in the constantly changing and increasingly volatile operational environment of healthcare security.

  15. Basis of accountability system

    International Nuclear Information System (INIS)

    Anon.

    1981-01-01

    The first part of this presentation describes in an introductory manner the accountability design approach which is used for the Model Plant in order to meet US safeguards requirements. The general requirements for the US national system are first presented. Next, the approach taken to meet each general requirement is described. The general concepts and principles of the accountability system are introduced. The second part of this presentation describes some basic concepts and techniques used in the model plant accounting system and relates them to US safeguards requirements. The specifics and mechanics of the model plant accounting system are presented in the third part. The purpose of this session is to enable participants to: (1) understand how the accounting system is designed to meet safeguards criteria for both IAEA and State Systems; (2) understand the principles of materials accounting used to account for element and isotope in the model plant; (3) understand how the computer-based accounting system operates to meet the above objectives

  16. Tritium accountancy

    International Nuclear Information System (INIS)

    Avenhaus, R.; Spannagel, G.

    1995-01-01

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

  17. 48 CFR 9904.405 - Accounting for unallowable costs.

    Science.gov (United States)

    2010-10-01

    ... costs. 9904.405 Section 9904.405 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.405 Accounting for unallowable costs. ...

  18. 48 CFR 9904.420 - Accounting for independent research and development costs and bid and proposal costs.

    Science.gov (United States)

    2010-10-01

    ... Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.420 Accounting for independent research and development costs and bid and proposal costs. ...

  19. Heidbreder to head Office of Legal Counsel

    OpenAIRE

    Hincker, Lawrence

    2006-01-01

    Kay Heidbreder of Blacksburg, has been appointed University Counsel by the Virginia Attorney General and will head the university's legal office. Heidbreder, who holds the position of assistant attorney general, has been associate general counsel at Virginia Tech since 1985.

  20. 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.

  1. 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…

  2. An Analysis of Proposed Changes to Incentivize Facilities Capital Investment through Cost Accounting Standard 409.

    Science.gov (United States)

    1982-09-01

    Standard 409, The." n.p.:n.d. Typescript report supplied to the authors by Mr. Von Lunenschloss, Hughes Aircraft Company, June 1982. 8. Clark, Charles...Profit Policy." n.p.:n.d. Typescript report supplied to the authors by Mr. C. G. Adams, General Accounting Office, March 1982. N25. Keith, Donald R

  3. 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

  4. Officer Accessions Flow Model

    Science.gov (United States)

    2011-07-31

    officers select their own BOLC-B dates completely divorced of their unit assignment and that unit’s ARFORGEN cycle. We reschedule all FY10 cohort LTs...for BOLC-B based upon unit priority based upon number of days until LAD. Rescheduling all FY10 cohort LTs for BOLC-B based upon unit priority...with specialty branches (doctors, lawyers, nurses , chaplains, etc) which have minimal representation in BCT-level units.  DCs are not generally

  5. Basis of plant accounting system

    International Nuclear Information System (INIS)

    Schneider, R.A.

    1984-01-01

    This presentation describes in an introductory manner the accountability design approach which is used for the Model Plant in order to meet US safeguards requirements. The general requirements for the US national system are first presented. Next, the approach taken to meet each general requirement is described. This presentation introduces the general concepts and principles of the accountability system

  6. 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. © The Author(s) 2015.

  7. A comparison of blood pressure in community pharmacies with ambulatory, home and general practitioner office readings: systematic review and meta-analysis

    Science.gov (United States)

    Albasri, Ali; O'Sullivan, Jack W.; Roberts, Nia W.; Prinjha, Suman; McManus, Richard J.; Sheppard, James P.

    2017-01-01

    Background: Blood pressure (BP) readings are traditionally taken in a clinic setting, with treatment recommendations based on these measurements. The clinical interpretation of BP readings taken in community pharmacies is currently unclear. This study aimed to systematically review all literature comparing community pharmacy BP (CPBP) readings with ambulatory BP monitoring (ABPM), home BP monitoring and general practitioner clinic readings. Method: Studies were included if they compared CPBP with at least one other measurement modality used for the diagnosis or management of hypertension. Mean CPBP readings were compared with other measurement modalities and summarized using random-effects meta-analyses. The primary outcome was to compare CPBP with gold standard ABPM readings. Results: Searches generated 3815 studies of which eight were included in the meta-analyses. The mean systolic CPBP-daytime ABPM difference was small [+1.6 mmHg (95% confidence interval −1.2 to 4.3) three studies, n = 319]. CPBP was significantly higher than 24-h ABPM [+7.8 mmHg (95% confidence interval 1.5–14.1) three studies n = 429]. Comparisons with general practitioner clinic readings (six studies, n = 2100) were inconclusive with significant heterogeneity between studies. CPBP and home BP monitoring readings (five studies, n = 1848) were nonsignificantly different. Diastolic comparisons mirrored systolic comparisons in all but the CPBP-daytime ABPM comparison, where CPBP was significantly higher. Conclusion: Current evidence around the clinical interpretation of CPBP is inconclusive. Although this review suggests that adopting the 135/85 mmHg threshold for hypertension might be reasonable and potentially result in a higher sensitivity for detecting patients with truly raised BP in pharmacies, the impact of this lower threshold on increased referrals to general practice clinics must be considered. PMID:28594707

  8. 41 CFR 101-25.104 - Acquisition of office furniture and office machines.

    Science.gov (United States)

    2010-07-01

    ... furniture and office machines. 101-25.104 Section 101-25.104 Public Contracts and Property Management... PROCUREMENT 25-GENERAL 25.1-General Policies § 101-25.104 Acquisition of office furniture and office machines... machines. The acquisition of new items shall be limited to those requirements which are considered...

  9. Public Policy and the Prison System Failure Brazil: Legal Theses 17 and 18 of the Attorney General's Office - Ago, and Immediate Intervention Judicial Power

    Directory of Open Access Journals (Sweden)

    Daniela Carvalho Almeida Da Costa

    2015-12-01

    Full Text Available The purpose of this paper is to analyze the legal feasibility of the judiciary determine the Executive to carry out works in prisons; confronting the reservation of the theory of financially possible and the immediate applicability of explicit fundamental rights in the Constitution, and the latest understanding of our Constitutional Court on the subject. Thus, it was taken as a backdrop the extraordinary appeal object if 592 581 / RS - which resulted in the legal arguments of nos 17 and 18 of the Attorney General - PGR, which concerned about the problem of "judicial control policies public "to ensure the preservation of the fundamental right to physical and moral integrity of prisoners, including renovation, expansion and construction of prisons in the event of failure of state entities. Finally, there was a brief analysis of the structural crisis of the Brazilian prison system, sign flagrant violation of the supreme value of human dignity.

  10. Office of Child Care

    Science.gov (United States)

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

  11. Automated Analysis of Accountability

    DEFF Research Database (Denmark)

    Bruni, Alessandro; Giustolisi, Rosario; Schürmann, Carsten

    2017-01-01

    that the system can detect the misbehaving parties who caused that failure. Accountability is an intuitively stronger property than verifiability as the latter only rests on the possibility of detecting the failure of a goal. A plethora of accountability and verifiability definitions have been proposed...... in the literature. Those definitions are either very specific to the protocols in question, hence not applicable in other scenarios, or too general and widely applicable but requiring complicated and hard to follow manual proofs. In this paper, we advance formal definitions of verifiability and accountability...... that are amenable to automated verification. Our definitions are general enough to be applied to different classes of protocols and different automated security verification tools. Furthermore, we point out formally the relation between verifiability and accountability. We validate our definitions...

  12. 11 CFR 300.35 - Office buildings.

    Science.gov (United States)

    2010-01-01

    ... 11 Federal Elections 1 2010-01-01 2010-01-01 false Office buildings. 300.35 Section 300.35 Federal... FUNDS State, District, and Local Party Committees and Organizations § 300.35 Office buildings. (a) General provision. For the purchase or construction of its office building, a State or local party...

  13. 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. ...

  14. 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 agency...

  15. 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 the...

  16. 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., Washington...

  17. 39 CFR 2.3 - Offices.

    Science.gov (United States)

    2010-07-01

    ... 39 Postal Service 1 2010-07-01 2010-07-01 false Offices. 2.3 Section 2.3 Postal Service UNITED STATES POSTAL SERVICE THE BOARD OF GOVERNORS OF THE U.S. POSTAL SERVICE GENERAL AND TECHNICAL PROVISIONS (ARTICLE II) § 2.3 Offices. The principal office of the Postal Service is located in Washington, DC, with...

  18. 39 CFR 221.4 - Corporate officers.

    Science.gov (United States)

    2010-07-01

    ... 39 Postal Service 1 2010-07-01 2010-07-01 false Corporate officers. 221.4 Section 221.4 Postal Service UNITED STATES POSTAL SERVICE ORGANIZATION AND ADMINISTRATION GENERAL ORGANIZATION § 221.4 Corporate officers. The Board of Governors determines the number of corporate officers and appoints the...

  19. 49 CFR 10.13 - Privacy Officer.

    Science.gov (United States)

    2010-10-01

    ... INDIVIDUALS General § 10.13 Privacy Officer. (a) To assist with implementation, evaluation, and administration issues, the Chief Information Officer appoints a principal coordinating official with the title Privacy... 49 Transportation 1 2010-10-01 2010-10-01 false Privacy Officer. 10.13 Section 10.13...

  20. Report and accounts of the United Kingdom Atomic Energy Authority for the year ended 31 March 1981 together with the Comptroller and Auditor General's report on the accounts submitted to the Secretary of State for Energy in accordance with the Atomic Energy Authority Act 1954

    International Nuclear Information System (INIS)

    1981-01-01

    The report falls under the headings: general (nuclear power development; safety and the environment; fusion; underlying research; Select Committee on Energy; work outside the nuclear power programme; members, organisation and staff; energy conservation; information services; finance); technical (advanced gas-cooled reactor; water-cooled reactors; fast reactor; safety and the environment; nuclear contract work; nuclear fusion; underlying research; work outside the nuclear power programme); appendices (Authority senior staff; functions of Authority establishments; Authority reactors and major facilities); accounts. (U.K.)

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

    Directory of Open Access Journals (Sweden)

    Mulia Saputra

    2016-06-01

    Full Text Available This study aims to determine effect of financial management knowledge, competence and supervision of the internal control official act of government (either simultaneously or partially on the quality evaluation of performance accountability reports of government agencies (BPKP Representative Studies in Aceh Province. This study is hypothesis testing research by testing using multiple linear regressions of the data collected through questionnaires. This population is 71 auditors Government Internal Supervisory Apparatus (APIP on BPKP Representative in Aceh province. Data analysis was performed using SPSS (Statistical Package for Social Science. The results showed that the financial management knowledge, competence and supervision of the actions of Government Internal Supervisory Apparatus take effect simultaneously and partially on the quality of evaluations Accountability Report Government Performance.

  2. 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 powers...

  3. A covariance correction that accounts for correlation estimation to improve finite-sample inference with generalized estimating equations: A study on its applicability with structured correlation matrices.

    Science.gov (United States)

    Westgate, Philip M

    2016-01-01

    When generalized estimating equations (GEE) incorporate an unstructured working correlation matrix, the variances of regression parameter estimates can inflate due to the estimation of the correlation parameters. In previous work, an approximation for this inflation that results in a corrected version of the sandwich formula for the covariance matrix of regression parameter estimates was derived. Use of this correction for correlation structure selection also reduces the over-selection of the unstructured working correlation matrix. In this manuscript, we conduct a simulation study to demonstrate that an increase in variances of regression parameter estimates can occur when GEE incorporates structured working correlation matrices as well. Correspondingly, we show the ability of the corrected version of the sandwich formula to improve the validity of inference and correlation structure selection. We also study the relative influences of two popular corrections to a different source of bias in the empirical sandwich covariance estimator.

  4. 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.

  5. Payroll accounting

    OpenAIRE

    Hodžová, Markéta

    2009-01-01

    Abstract Main topic of my thesis is the Payroll Accounting. The work summarizes most of the areas that are related to this topic and the knowledge necessary in calculating the final determination of wages. Beginning the thesis mentions specific chapters from the Labor code which explain the facts about the start, changes and the termination of the employment contract then more detailed description of the arrangements performed outside of the employment contract and then working hours and mini...

  6. 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 of...

  7. 37 CFR 1.25 - Deposit accounts.

    Science.gov (United States)

    2010-07-01

    ... ordering services offered by the Office, copies of records, etc., deposit accounts may be established in... receipt of the statement to cover the value of items or services charged to the account and thus restore..., copies, etc., requested must always be on deposit. Charges to accounts with insufficient funds will not...

  8. Natural Resources Accounting and Sustainable Development: The ...

    African Journals Online (AJOL)

    gold

    2012-07-26

    Jul 26, 2012 ... Development: The Challenge to Economics and Accounting ... The United Nations Statistical Office published a system of national account .... environment in national accounts provides information on the use of natural .... environmental impact and aspects of an organization, including implications for cash ...

  9. 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.

  10. Accounting for the environment.

    Science.gov (United States)

    Lutz, E; Munasinghe, M

    1991-03-01

    Environmental awareness in the 1980s has led to efforts to improve the current UN System of National Accounts (SNA) for better measurement of the value of environmental resources when estimating income. National governments, the UN, the International Monetary Fund, and the World Bank are interested in solving this issue. The World Bank relies heavily on national aggregates in income accounts compiled by means of the SNA that was published in 1968 and stressed gross domestic product (GDP). GDP measures mainly market activity, but it takes does not consider the consumption of natural capital, and indirectly inhibits sustained development. The deficiencies of the current method of accounting are inconsistent treatment of manmade and natural capital, the omission of natural resources and their depletion from balance sheets, and pollution cleanup costs from national income. In the calculation of GDP pollution is overlooked, and beneficial environmental inputs are valued at zero. The calculation of environmentally adjusted net domestic product (EDP) and environmentally adjusted net income (ENI) would lower income and growth rate, as the World Resources Institute found with respect to Indonesia for 1971-84. When depreciation for oil, timber, and top soil was included the net domestic product (NDP) was only 4% compared with a 7.1% GDP. The World Bank has advocated environmental accounting since 1983 in SNA revisions. The 1989 revised Blue Book of the SNA takes environment concerns into account. Relevant research is under way in Mexico and Papua New Guinea using the UN Statistical Office framework as a system for environmentally adjusted economic accounts that computes EDP and ENI and integrates environmental data with national accounts while preserving SNA concepts.

  11. Evaluation of accountability measurements

    International Nuclear Information System (INIS)

    Cacic, C.G.

    1988-01-01

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

  12. Coding for urologic office procedures.

    Science.gov (United States)

    Dowling, Robert A; Painter, Mark

    2013-11-01

    This article summarizes current best practices for documenting, coding, and billing common office-based urologic procedures. Topics covered include general principles, basic and advanced urologic coding, creation of medical records that support compliant coding practices, bundled codes and unbundling, global periods, modifiers for procedure codes, when to bill for evaluation and management services during the same visit, coding for supplies, and laboratory and radiology procedures pertinent to urology practice. Detailed information is included for the most common urology office procedures, and suggested resources and references are provided. This information is of value to physicians, office managers, and their coding staff. Copyright © 2013 Elsevier Inc. All rights reserved.

  13. 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....

  14. 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,

  15. 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 change...

  16. 77 FR 30005 - Office of the Assistant Secretary for Health, Statement of Organization, Functions, and...

    Science.gov (United States)

    2012-05-21

    .... Specifically, it realigns these functions in the Office of the Surgeon General (ACM) and abolishes the Office... Section AC.20, Functions, delete Paragraph ``I. Office of Surgeon General (ACM),'' in its entirety and replace with the following: I. Office of the Surgeon General (ACM) Section ACM.00 Mission: The Office of...

  17. Account 1983-84

    International Nuclear Information System (INIS)

    1984-01-01

    Account prepared pursuant to section 3 (4) of the Radiological Protection Act 1970 of the receipts and payments of the National Radiological Protection Board for the year ended 31st March 1984; together with the Report of the Comptroller and Auditor General thereon. (In continuation of House of Commons Paper No. 149 of 1983-84). (U.K.)

  18. Energy accountancy

    International Nuclear Information System (INIS)

    Boer, G.A. de.

    1981-01-01

    G.A. de Boer reacts to recently published criticism of his contribution to a report entitled 'Commentaar op het boek 'Tussen Kernenergie en Kolen. Een Analyse' van ir. J.W. Storm van Leeuwen' (Commentary on the book 'Nuclear Energy versus Coal. An Analysis by ir. J.W. Storm van Leeuwen), published by the Dutch Ministry of Economic Affairs. The contribution (Appendix B) deals with energy analyses. He justifies his arguments for using energy accountancy for assessing different methods of producing electricity, and explains that it is simply an alternative to purely economic methods. The energy conversion yield (ratio of energy produced to energy required) is tabulated for different sources. De Boer emphasises that his article purposely discusses among other things, definitions, forms of energy, the limits of the systems, the conversion of money into energy and the definition of the energy yield at length, in order to prevent misunderstandings. (C.F.)

  19. Design Accountability

    DEFF Research Database (Denmark)

    Koskinen, Ilpo; Krogh, Peter

    2015-01-01

    When design research builds on design practice, it may contribute to both theory and practice of design in ways richer than research that treats design as a topic. Such research, however, faces several tensions that it has to negotiate successfully in order not to lose its character as research....... This paper looks at constructive design research which takes the entanglement of theory and practice as its hallmark, and uses it as a test case in exploring how design researchers can work with theory, methodology, and practice without losing their identity as design researchers. The crux of practice based...... 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...

  20. Contrapower Sexual Harassment of Military Officers

    Science.gov (United States)

    2007-08-01

    Sexual Harassment 1 Contrapower Sexual Harassment of Military Officers Sexual harassment is generally categorized in one of two ways: quid pro quo ...power or status over the victim (McKinney, 1992). The very definition of quid pro quo sexual harassment generally necessitates a superior harassing a...Contrapower Sexual Harassment of Military Officers A Thesis Presented by Sarah K. Clapp to the

  1. 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.

  2. Methodology of sustainability accounting

    Directory of Open Access Journals (Sweden)

    O.H. Sokil

    2017-03-01

    Full Text Available Modern challenges of the theory and methodology of accounting are realized through the formation and implementation of new concepts, the purpose of which is to meet the needs of users in standard and unique information. The development of a methodology for sustainability accounting is a key aspect of the management of an economic entity. The purpose of the article is to form the methodological bases of accounting for sustainable development and determine its goals, objectives, object, subject, methods, functions and key aspects. The author analyzes the theoretical bases of the definition and considers the components of the traditional accounting methodology. Generalized structural diagram of the methodology for accounting for sustainable development is offered in the article. The complex of methods and principles of sustainable development accounting for systematized and non-standard provisions has been systematized. The new system of theoretical and methodological provisions of accounting for sustainable development is justified in the context of determining its purpose, objective, subject, object, methods, functions and key aspects.

  3. General Office and Information Systems (OGIS)

    OpenAIRE

    Instituto Nacional de Salud

    2009-01-01

    En la figura 1, se observa una disminución de las visitas realizadas en el mes de febrero a las páginas principales del portal virtual del INS con respecto al mes de enero de 2006, esto se explica al rediseño del portal Web y a las nuevas ubicaciones de los accesos rápidos de algunas páginas principales por lo que los usuarios tienen que habituarse al nuevo diseño; La figura 2, muestra una estabilidad parcial de visitas a determinadas secciones de la Revista Peruana de Medicina Experimenta...

  4. Army Programs: Army Finance and Accounting Quality Assurance Program

    National Research Council Canada - National Science Library

    1988-01-01

    This regulation discusses the primary responsibilities of commanders and staff officers at installation and higher levels for execution of the Army Finance and Accounting Quality Assurance (QA) Program...

  5. Better Cash Management Can Reduce the Cost of the National Direct Student Loan Program. Report to the Congress by the Comptroller General of the United States.

    Science.gov (United States)

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

    The Office of Education has allowed schools participating in the National Direct Student Loan Program to hold more than an annual average of $63 million in federal funds in excess of their 30-day needs. The General Accounting Office estimates that if the Treasury had this money it could save the government interest costs of as much as $4 million,…

  6. Indian Education in the Public School System Needs More Direction From the Congress. Report to the Congress by the Comptroller General of the United States.

    Science.gov (United States)

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

    The General Accounting Office's recommendations to the Congress and the Office of Indian Education, Department of Health, Education, and Welfare is derived from a review of 16 projects funded under Title IV of the Indian Education Act of 1972 and designed to meet the special needs of American Indian children (operative during 1974-75 in Arizona,…

  7. The effect of human activity noise on the acoustic quality in open plan office

    DEFF Research Database (Denmark)

    Dehlbæk, Tania Stenholt; Jeong, Cheol-Ho; Brunskog, Jonas

    2016-01-01

    A disadvantage of open plan offices is the noise annoyance. Noise problems in open plan offices have been dealt with in several studies, and standards have been set up. Still, what has not been taken into account is the effect of human activity noise on acoustic conditions. In this study......, measurements of the general office noise levels and the room acoustic conditions according to ISO 3382-3 have been carried out in five open plan offices. Probability density functions of the sound pressure level have been obtained, and the human activity noise has been identified. Results showed a decrease...... in STI-values including the human activity noise compared to STI-values including only technical background noise as the standard recommends. Furthermore, at 500 Hz a regression analysis showed that the density of people in an room, absorption area, reverberation time as well as the ISO 3382-3 parameter...

  8. 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

  9. 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 a...

  10. 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 Business...

  11. 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 responsible...

  12. 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 Policy...

  13. 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 the...

  14. 5 CFR 511.613 - Appeals reconsideration by the Office.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Appeals reconsideration by the Office. 511.613 Section 511.613 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE REGULATIONS CLASSIFICATION UNDER THE GENERAL SCHEDULE Classification Appeals § 511.613 Appeals reconsideration by the Office. The Office may, at its...

  15. 7 CFR 2.75 - Deputy Chief Financial Officer.

    Science.gov (United States)

    2010-01-01

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

  16. 8 CFR 1003.0 - Executive Office for Immigration Review.

    Science.gov (United States)

    2010-01-01

    ... 8 Aliens and Nationality 1 2010-01-01 2010-01-01 false Executive Office for Immigration Review. 1003.0 Section 1003.0 Aliens and Nationality EXECUTIVE OFFICE FOR IMMIGRATION REVIEW, DEPARTMENT OF JUSTICE GENERAL PROVISIONS EXECUTIVE OFFICE FOR IMMIGRATION REVIEW § 1003.0 Executive Office for...

  17. 37 CFR 201.1 - Communication with the Copyright Office.

    Science.gov (United States)

    2010-07-01

    ... 37 Patents, Trademarks, and Copyrights 1 2010-07-01 2010-07-01 false Communication with the Copyright Office. 201.1 Section 201.1 Patents, Trademarks, and Copyrights COPYRIGHT OFFICE, LIBRARY OF CONGRESS COPYRIGHT OFFICE AND PROCEDURES GENERAL PROVISIONS § 201.1 Communication with the Copyright Office...

  18. 8 CFR 3.0 - Executive Office for Immigration Review

    Science.gov (United States)

    2010-01-01

    ... 8 Aliens and Nationality 1 2010-01-01 2010-01-01 false Executive Office for Immigration Review 3.0 Section 3.0 Aliens and Nationality DEPARTMENT OF HOMELAND SECURITY GENERAL PROVISIONS EXECUTIVE OFFICE FOR IMMIGRATION REVIEW § 3.0 Executive Office for Immigration Review Regulations of the Executive Office for...

  19. 32 CFR 776.67 - Judicial and legal officers.

    Science.gov (United States)

    2010-07-01

    ... PROFESSIONAL CONDUCT OF ATTORNEYS PRACTICING UNDER THE COGNIZANCE AND SUPERVISION OF THE JUDGE ADVOCATE GENERAL... covered attorney shall not make a statement that the covered attorney knows to be false or with reckless... officer, hearing officer, adjudicatory officer, or public legal officer, or of a candidate for election or...

  20. 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

  1. 48 CFR 9904.409 - Cost accounting standard-depreciation of tangible capital assets.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard... ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.409 Cost accounting standard...

  2. 48 CFR 9904.403 - Allocation of home office expenses to segments.

    Science.gov (United States)

    2010-10-01

    ... expenses to segments. 9904.403 Section 9904.403 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.403 Allocation of home office expenses to...

  3. 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,…

  4. 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.

  5. Fermilab Education Office - FAQ

    Science.gov (United States)

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

  6. 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. (c...

  7. 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

  8. 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

  9. INTEGRATION OF GREEN ACCOUNTING INTO ROMANIAN ACCOUNTING SYSTEM

    OpenAIRE

    Mihaela Ungureanu

    2012-01-01

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

  10. 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.

  11. Account 1988-89

    International Nuclear Information System (INIS)

    1989-01-01

    Account, prepared pursuant to section 3(4) of the Radiological Protection Act 1970, of the National Radiological Protection Board showing the Income and Expenditure for the year ended 31 March 1989 and Balance Sheet as at 31 March 1989; together with the Report of the Comptroller and Auditor General thereon. (In continuation of House of Commons paper No. 619 of 1987-88.) (author)

  12. Account 1988-89

    Energy Technology Data Exchange (ETDEWEB)

    1989-07-07

    Account, prepared pursuant to section 3(4) of the Radiological Protection Act 1970, of the National Radiological Protection Board showing the Income and Expenditure for the year ended 31 March 1989 and Balance Sheet as at 31 March 1989; together with the Report of the Comptroller and Auditor General thereon. (In continuation of House of Commons paper No. 619 of 1987-88.) (author).

  13. Account 1989-90

    Energy Technology Data Exchange (ETDEWEB)

    1990-07-20

    Account, prepared pursuant to section 3(4) of the Radiological Protection Act 1970, of the National Radiological Protection Board showing the Income and Expenditure for the year ended 31 March 1990 and Balance sheet as at 31 March 1990; together with the Report of the Comptroller and Auditor General thereon. (In continuation of House of Commons Paper No. 493 of 1988-89). (author).

  14. PERPETUAL LEASE: FEATURES OF ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Tetiana Yurchenko

    2017-03-01

    Full Text Available The article namely deals with the peculiarities of legal regulation of the right to use someone else's land for agricultural purposes under the perpetual lease contract. Recognition of the legitimacy of perpetual lease as an intangible asset and, therefore, the object of accounting was justified. The features of the primary account perpetual lease rights were analyzed. It was found that for documenting transactions receipt, commissioning, de-recognition perpetual lease specialized forms of primary documents is not installed. The main aspects of accounting reflection of land under perpetual lease contracts were identified and ways of their improving were developed. The period on which the land is transferred for use under perpetual lease contract was proposed. During the study, general scientific methods – induction, deduction, synthesis, analysis, dialectical, historical, generalizations and specific methods of accounting – documentation, evaluation, accounting records were used. Keywords: accounting, land, perpetual lease, intangible assets, the right to use.

  15. 12 CFR 905.12 - Office of Management.

    Science.gov (United States)

    2010-01-01

    ... OPERATIONS DESCRIPTION OF ORGANIZATION AND FUNCTIONS General Organization § 905.12 Office of Management. (a) General. The Office of Management is the principal advisor to the chairperson and the Board of Directors... 12 Banks and Banking 7 2010-01-01 2010-01-01 false Office of Management. 905.12 Section 905.12...

  16. 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…

  17. 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,

  18. 76 FR 9229 - Administration of Copyright Office Deposit Accounts

    Science.gov (United States)

    2011-02-17

    ... three of which opposed it. Most notably, the Motion Picture Association of America (MPAA) challenged the....'' The words ``a considerable amount of business'' will be replaced by ``12 or more transactions a year... goal is to better serve rights-holders who engage in regular, multiple registrations and other...

  19. 75 FR 71567 - Public Availability of Government Accountability Office Records

    Science.gov (United States)

    2010-11-24

    ... the GAO Forensic Audits and Special Investigations (GAO FraudNet) are an example of records that could... occasionally collects, during the course of its audits and investigations, records from law enforcement...

  20. 76 FR 12549 - Public Availability of Government Accountability Office Records

    Science.gov (United States)

    2011-03-08

    ... agency for law enforcement purposes. * * * * * (m) * * * Records obtained by the GAO Forensic Audits and... collects, during the course of its audits and investigations, records from law enforcement agencies that...

  1. Performance Evaluation Methods for Army Finance and Accounting Offices.

    Science.gov (United States)

    1981-12-01

    FINOPS and FINES. FINOPS provides data through command channels to USAFAC, which is the basis for manangement to ascertain the overall perfor- mance of...IV-I. 69 LU . LU z z * 4 . I L 0; 9 7 - It should be emphasized that these tests do not constitute a classical statistical, controlled experiment to

  2. 12 CFR 500.10 - The OTS or The Office.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false The OTS or The Office. 500.10 Section 500.10 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY AGENCY ORGANIZATION AND FUNCTIONS General Organization § 500.10 The OTS or The Office. The Office of Thrift Supervision (referred to as “OTS” or “Office”) is an office of the...

  3. 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 Multimedia

    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.

  4. 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.

  5. 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.

  6. 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.

  7. 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 Multimedia

    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.

  8. 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.

  9. 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.

  10. 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.

  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. 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 Multimedia

    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.

  13. 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.

  14. 34 CFR 303.346 - Responsibility and accountability.

    Science.gov (United States)

    2010-07-01

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

  15. INTRODUCING IFRS IN INTRODUCTORY FINANCIAL ACCOUNTING COURSES

    OpenAIRE

    Katherine Kinkela; Peter Harris; John Malindredos

    2010-01-01

    With the possibility that International Financial Reporting Standards (IFRS)may replace or may change substantially the US Generally Accepted Accounting Principles (GAAP) standards currently in place within the next decade, there is a question for accounting educators about how much of the current accounting curriculum should be devoted to IFRS. This is especially critical in the first levels of accounting, where the fundamentals of accounting are learned. While the major accounting firms are...

  16. ACCOUNTING AND AUDIT OPERATIONS ON CURRENT ACCOUNT

    Directory of Open Access Journals (Sweden)

    Koblyanska Olena

    2018-03-01

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

  17. NOAA Workforce Management Office

    Science.gov (United States)

    Management Fellows (PMFs) Program Coordination Office - Leadership Development Program (PCO-LDP) Employee (NRAP) Presidential Management Fellows (PMFs) Program Coordination Office - Leadership Development ) NOAA Leadership Seminar (NLS) NOAA Rotational Assignment Program (NRAP) Presidential Management Fellows

  18. 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...

  19. Communications and Public Relations Officer | IDRC - International ...

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

    Coordinates relations with journalists and the media in general and responds to ... the region's culture and communication capacity, both internally and externally. ... Systematically reviews, with program officers, projects likely to influence the ...

  20. 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.

  1. 46 CFR 403.110 - Accounting entities.

    Science.gov (United States)

    2010-10-01

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

  2. 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 Accounting...

  3. 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…

  4. California School Accounting Manual. 1984 Edition.

    Science.gov (United States)

    Lundin, Janet, Ed.

    California's official school accounting procedures, amended in 1984 to clarify definitions and improve program cost accounting, are presented. Following an introduction that discusses general characteristics of school accounting, the manual explains the following areas of accounting practice: (1) financial reporting; (2) income; (3) expenditures;…

  5. Fermilab Education Office - Physicists

    Science.gov (United States)

    on Education Server, but to take full advantage of all of this site's features, you should turn Custom Search Connect with the Fermilab Education Office! Facebook Fermilab Education Office Join these groups: Science Adventures Group Teacher Resource Center Group Twitter Fermilab Education Office For more

  6. Office Computers: Ergonomic Considerations.

    Science.gov (United States)

    Ganus, Susannah

    1984-01-01

    Each new report of the office automation market indicates technology is overrunning the office. The impacts of this technology are described and some ways to manage and physically "soften" the change to a computer-based office environment are suggested. (Author/MLW)

  7. 48 CFR 9904.401 - Cost accounting standard-consistency in estimating, accumulating and reporting costs.

    Science.gov (United States)

    2010-10-01

    ... Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.401 Cost... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard...

  8. Federal Workforce. A Framework for Studying Its Quality over Time. Report to the Chairman, Committee on Post Office and Civil Service, House of Representatives.

    Science.gov (United States)

    General Accounting Office, Washington, DC. Program Evaluation and Methodology Div.

    The General Accounting Office (GAO) examined the feasibility of assessing the quality of the federal civilian work force, focusing on professional and administrative staff. The agency developed a measurable definition of quality centered on attributes of the individual and the match of the individual's capabilities to the needs of the job. It…

  9. 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

  10. 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,

  11. 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

  12. Social Responsibility of Accounting

    OpenAIRE

    JINNAI, Yoshiaki

    2011-01-01

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

  13. Natural phenomena evaluation of the Department of Energy-field office Oak Ridge office buildings

    International Nuclear Information System (INIS)

    Rucker, R.W.; Fricke, K.E.; Hunt, R.J.

    1991-01-01

    The Department of Energy - Field Office Oak Ridge (DOE-OR) is performing natural phenomena evaluations of existing office buildings located in the city of Oak Ridge, Tennessee. The natural phenomena considered are earthquake, wind, and flood. The evaluations are being performed to determine if the facilities are in compliance with DOE General Design Criteria 6430.IA. This paper presents results of the evaluations for three of the office buildings

  14. NASA Accountability Report

    Science.gov (United States)

    1997-01-01

    NASA is piloting fiscal year (FY) 1997 Accountability Reports, which streamline and upgrade reporting to Congress and the public. The document presents statements by the NASA administrator, and the Chief Financial Officer, followed by an overview of NASA's organizational structure and the planning and budgeting process. The performance of NASA in four strategic enterprises is reviewed: (1) Space Science, (2) Mission to Planet Earth, (3) Human Exploration and Development of Space, and (4) Aeronautics and Space Transportation Technology. Those areas which support the strategic enterprises are also reviewed in a section called Crosscutting Processes. For each of the four enterprises, there is discussion about the long term goals, the short term objectives and the accomplishments during FY 1997. The Crosscutting Processes section reviews issues and accomplishments relating to human resources, procurement, information technology, physical resources, financial management, small and disadvantaged businesses, and policy and plans. Following the discussion about the individual areas is Management's Discussion and Analysis, about NASA's financial statements. This is followed by a report by an independent commercial auditor and the financial statements.

  15. Generic Accounting and Reporting Software for Research Reactors

    International Nuclear Information System (INIS)

    Jaernry, C.

    2010-01-01

    This poster will give a general description of a generic accounting and reporting software for research reactors. The program has been designed to be a powerful working tool for the operator. The software is designed to be extremely easy to handle and at the same time give the operator the maximal power of searches, calculations and reports that a modern advanced system can produce. The systems are designed to take make the relevant accountancy for the site and perform the reporting to IAEA in Code 10. Generic software for accounting and reporting for research and other smaller facilities is something that has been asked for by many parties. Software like this could be distributed to facilities in need of a powerful accountancy and reporting system for a much lower cost than the systems that is now custom made for these facilities. This will greatly increase the quality of accountancy at these facilities and the quality of the reporting to IAEA and other state offices etc. The software is based on our advanced custom made software series 'STAR' that has been in use in many places for more than a decade with successful use. (author)

  16. 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.

  17. The ophthalmologist's office: planning and practice. Getting paid and completing insurance forms.

    Science.gov (United States)

    Byron, H M

    1975-01-01

    This chapter describes a systematic approach to the art of collection for services rendered, based primarily on a pay-as-you-go philosophy. A system of internal office-controlled billing, timed so that the statements reach the patients on the last day of the billing month instead of the first day of the following month, unequivocally works more smoothly in the author's office than external computerized billing did. Suggestions to effect and maintain a collection ratio of at least 95 percent have been enumerated. The use of a new statement-and-insurance form facilitates billing, keeping ahead of insurance applications for patients, and advising the front office of other internal tasks to be performed. Finally, the importance of the general ledger, under the supervision of the ophthalmologist's accountant and in conjunction with a control procedure (employing the daily master appointment page attached to the ophthalmologist's personal worksheet) is stressed, in order to safeguard the physician's revenue.

  18. DO ACCOUNTING PRACTITIONERS USE ACCOUNTING RESEARCH RESULTS?

    OpenAIRE

    ALINA BEATTRICE VLADU

    2015-01-01

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

  19. 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...

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

    Science.gov (United States)

    2010-08-03

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

  1. La direction generale des relations culturelles et l'enseignement du francais sur les ondes (The Office of Cultural Relations and the Teaching of French by Radio-Television).

    Science.gov (United States)

    Francais dans le Monde, 1980

    1980-01-01

    Outlines the means employed by the French Cultural Relations Office to support the teaching of the French language by foreign radio and television networks. Support includes: the assistance of French professionals; the production and publication of audiovisual aids, language courses, and teachers' guides; and equipment and training for its…

  2. Reface, remodel, or rebuild your dental office.

    Science.gov (United States)

    Werhan, J Haden

    2010-07-01

    Upgrades to a dental practice can range from a minor facelift to all new construction. Consulting a certified public accountant is important to properly account for all the various assets that go into a new office so the tax benefits from each can be optimized. After all the dust has settled, practitioners will be able to take pride in their new dental facility and enjoy their surroundings for many years to come.

  3. 47 CFR 0.15 - 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. 0.15 Section 0.15 Telecommunication FEDERAL COMMUNICATIONS COMMISSION GENERAL COMMISSION ORGANIZATION Organization Office of Media Relations § 0.15 Functions of the Office. (a) Enhance public understanding of and compliance with the...

  4. 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 the...

  5. 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 in...

  6. 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 shall...

  7. 20 CFR 404.1212 - Police officers and firefighters.

    Science.gov (United States)

    2010-04-01

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

  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. 41 CFR 105-53.141 - Office of Policy Analysis.

    Science.gov (United States)

    2010-07-01

    ... Management Regulations System (Continued) GENERAL SERVICES ADMINISTRATION 53-STATEMENT OF ORGANIZATION AND FUNCTIONS Central Offices § 105-53.141 Office of Policy Analysis. The Office of Policy Analysis, headed by..., independent, objective information concerning management policies and programs, and technical and analytical...

  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 y...... want to learn more about accounting and financial reporting. The dictionary is designed for accountants, auditors, translators, students communication officers and others interested in financial reporting....

  11. Safeguards Accountability Network accountability and materials management

    International Nuclear Information System (INIS)

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

    1985-01-01

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

  12. ACCOUNTING PRINCIPLES: EVOLUTION, CONTENT, CONSEQUENCES

    Directory of Open Access Journals (Sweden)

    Liliana LAZARI

    2017-04-01

    Full Text Available Accounting principles are rules that help producers of financial information to recognize, evaluate, classify and present information. At the same time, they are very general rules, which can be implemented in several ways, generating more accounting treatments. Although the foreign literature presents numerous classifications of the principles in terms of the given research, we will continue to deal with the terms that have the value of accounting principles, their evolution in the Republic of Moldova, but also the influence on keeping the accounting and financial reporting. In the research, we used the method of comparison, analysis, deduction, but also the historical method. The results of the research on accounting principles will contribute to the development of their applicability both for those studying and researching the field of accounting, as well as for those who apply in practice the keeping of accounting in all stages of work: elaboration of accounting policies, recognition, evaluation and accounting for economic transactions and preparing the financial statements of the entity.

  13. 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.

  14. U.S. Nuclear Regulatory Commission accountability report, fiscal year 1995. Volume 1

    International Nuclear Information System (INIS)

    1996-01-01

    The US Nuclear Regulatory Commission (NRC) is one of six Federal agencies participating in a pilot project to streamline financial management reporting. The goal of this pilot is to consolidate performance-related reporting into a single accountability report. The project, which is being carried out under the guidance of the Chief Financial Officers Council, was undertaken in accordance with the Government Management Reform Act (GMRA) of 1994. The GMRA permits the streamlining of financial management reports in consultation with the appropriate Congressional Committees through a liaison in the US Office of Management and Budget (OMB). The results of the pilot project will determine the method to be used for reporting financial management information for fiscal year (FY) 1996. This report consolidates the information previously reported in the following documents: (1) the NRC's annual financial statement required by the Chief Financial Officers Act of 1990; (2) the Chairman's annual report to the President and the Congress, required by the Federal Managers' Financial Integrity Act of 1982; (3) the Chairman's semiannual report to the Congress on management decisions and final actions on Office of Inspector General audit recommendations, required by the Inspector General Act of 1978, as amended. This report also includes performance measures, as required by the Chief Financial Officers Act of 1990

  15. Auxiliary office chair

    OpenAIRE

    Pascual Osés, Maite

    2007-01-01

    The aim of this project is to develop an auxiliary office chair, which favorably will compete with the existing chairs on the market. Evolutions of ergonomical survey in the work environment and on the configuration of offices require new products which fulfill the requirements properly. In order to achieve it a survey about office chairs has been carried out: types, characteristics, ways of usage and products on the market besides a large antropometrical study and ergonomics related to work ...

  16. 76 FR 65511 - Office of Governmentwide Policy; Office of Federal High-Performance Green Buildings; the Green...

    Science.gov (United States)

    2011-10-21

    ... Governmentwide Policy; Office of Federal High- Performance Green Buildings; the Green Building Advisory Committee... meeting of the Green Building Advisory Committee Meeting (the Committee). The meeting is open to the..., Office of Federal High-Performance Green Buildings, Office of Governmentwide Policy, General Services...

  17. User Experience of Office Chairs and Anthropometrics of Female Chinese and Hong Kong Chinese Office and Factory Workers

    NARCIS (Netherlands)

    Reitenbach, E.F.R.; Jochems, A.J.; Molenbroek, J.F.M.; Ball, R.; Eijk, D.J.

    2008-01-01

    In Hong Kong it was noticed that female office and factory workers use chairs that are oversized and can't support their sitting posture in a comfortable way. In order to set up general recommendations to design a more appropriate office chair, a research of the user experience of office chairs was

  18. 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

  19. 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.

  20. Integrated Budget Office Toolbox

    Science.gov (United States)

    Rushing, Douglas A.; Blakeley, Chris; Chapman, Gerry; Robertson, Bill; Horton, Allison; Besser, Thomas; McCarthy, Debbie

    2010-01-01

    The Integrated Budget Office Toolbox (IBOT) combines budgeting, resource allocation, organizational funding, and reporting features in an automated, integrated tool that provides data from a single source for Johnson Space Center (JSC) personnel. Using a common interface, concurrent users can utilize the data without compromising its integrity. IBOT tracks planning changes and updates throughout the year using both phasing and POP-related (program-operating-plan-related) budget information for the current year, and up to six years out. Separating lump-sum funds received from HQ (Headquarters) into separate labor, travel, procurement, Center G&A (general & administrative), and servicepool categories, IBOT creates a script that significantly reduces manual input time. IBOT also manages the movement of travel and procurement funds down to the organizational level and, using its integrated funds management feature, helps better track funding at lower levels. Third-party software is used to create integrated reports in IBOT that can be generated for plans, actuals, funds received, and other combinations of data that are currently maintained in the centralized format. Based on Microsoft SQL, IBOT incorporates generic budget processes, is transportable, and is economical to deploy and support.

  1. 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

    2018-06-01

    This study investigates differences between male and female public office workers' satisfaction levels, sick building syndrome (SBS) symptoms and musculoskeletal disorder (MSD) complaints in workplace and office environments. Questionnaire surveys were performed in 30 offices from 15 public institutions. Male and female workers of the same age were coupled and selected from each office, gathering a total of 120 male and 120 female subjects. The results show that differences exist between genders in noise and lighting satisfaction levels, SBS-related symptoms (eye, nose, skin) and MSD complaints of hand/wrist/finger, while there is no difference in overall satisfaction level of office environments. The study also suggests that office design for public office workers should take into account gender differences in preventing MSDs and also SBS. The findings of this study are expected to serve as basic data for designing effective public office environments.

  2. Occupational stress, anxiety and coping strategies in police officers.

    Science.gov (United States)

    Acquadro Maran, D; Varetto, A; Zedda, M; Ieraci, V

    2015-08-01

    Studies on occupational stress have shown that police officers are exposed to stressful events more often than other workers and this can result in impaired psychosocial well-being and physical health. To measure the level of stress experienced, the consequences in terms of anxiety and the coping strategies adopted in a sample of police officers working in a large city in northern Italy. We used the Police Stress Questionnaire and the Distress Thermometer to measure occupational stress, the State-Trait Anxiety Inventory to measure anxiety and the Brief COPE questionnaire to measure coping strategies. Six hundred seventeen police officers completed the questionnaire, a response rate of 34%. Differences between genders, sectors and roles emerged, but overall the study population generally demonstrated good use of positive coping strategies. Women in all operational service roles were more vulnerable to both organizational and operational stressors than men (P occupational stress should take into account gender, role and type of work. Tailored training courses and support programmes could be useful and effective tools for preventing stress before it becomes chronic. © The Author 2015. Published by Oxford University Press on behalf of the Society of Occupational Medicine. All rights reserved. For Permissions, please email: journals.permissions@oup.com.

  3. 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 accounting...

  4. 5 CFR 297.403 - Accounting of disclosure.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Accounting of disclosure. 297.403 Section... PROCEDURES FOR PERSONNEL RECORDS Disclosure of Records § 297.403 Accounting of disclosure. (a) The Office or... accounting of the disclosures will be retained for at least 5 years or for the life of the record, whichever...

  5. 5 CFR 2601.301 - Accounting of gifts.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Accounting of gifts. 2601.301 Section... IMPLEMENTATION OF OFFICE OF GOVERNMENT ETHICS STATUTORY GIFT ACCEPTANCE AUTHORITY Accounting Requirements § 2601.301 Accounting of gifts. (a) The Administration Division shall ensure that gifts are properly...

  6. Passport officers' errors in face matching.

    Science.gov (United States)

    White, David; Kemp, Richard I; Jenkins, Rob; Matheson, Michael; Burton, A Mike

    2014-01-01

    Photo-ID is widely used in security settings, despite research showing that viewers find it very difficult to match unfamiliar faces. Here we test participants with specialist experience and training in the task: passport-issuing officers. First, we ask officers to compare photos to live ID-card bearers, and observe high error rates, including 14% false acceptance of 'fraudulent' photos. Second, we compare passport officers with a set of student participants, and find equally poor levels of accuracy in both groups. Finally, we observe that passport officers show no performance advantage over the general population on a standardised face-matching task. Across all tasks, we observe very large individual differences: while average performance of passport staff was poor, some officers performed very accurately--though this was not related to length of experience or training. We propose that improvements in security could be made by emphasising personnel selection.

  7. 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.

  8. 874 CONSTRUCTION COST MODELS FOR HIGHRISE OFFICE ...

    African Journals Online (AJOL)

    USER

    2015-10-28

    Oct 28, 2015 ... cost-significant items, 15 priced bills of quantities of high rise office building pro ects executed or awarded in Nigeria between 2002 and 2011 were analysed. The study found that11 (29. %) out of 3 bill items were cost-significant accounting for 2.2% of total value of the work. The implication of the finding is ...

  9. General relativity

    International Nuclear Information System (INIS)

    Kenyon, I.R.

    1990-01-01

    General relativity is discussed in this book at a level appropriate to undergraduate students of physics and astronomy. It describes concepts and experimental results, and provides a succinct account of the formalism. A brief review of special relativity is followed by a discussion of the equivalence principle and its implications. Other topics covered include the concepts of curvature and the Schwarzschild metric, test of the general theory, black holes and their properties, gravitational radiation and methods for its detection, the impact of general relativity on cosmology, and the continuing search for a quantum theory of gravity. (author)

  10. High Energy Accelerator Research Organization (KEK) Archives Office

    International Nuclear Information System (INIS)

    Sekimoto, Michiko

    2011-01-01

    At KEK, there is a section named Archives Office since 2004. The mission of the Office is for collecting and preserving, as research materials and official documents which are understood to be important from historical point of view. The Office was originally proposed by the former Director General, Hirotaka Sugawara based on his experiences as the manager of the KEK laboratory. In this article, we sketch the activity of the Office. (author)

  11. Relationships Among Stress Measures, Risk Factors, and Inflammatory Biomarkers in Law Enforcement Officers

    Science.gov (United States)

    Ramey, Sandra L.; Downing, Nancy R.; Franke, Warren D.; Perkhounkova, Yelena; Alasagheirin, Mohammad H.

    2011-01-01

    Law enforcement officers suffer higher morbidity and mortality rates from all causes than the general population. Cardiovascular disease (CVD) accounts for a significant portion of the excess illness, with a reported prevalence as high as 1.7 times that of the general population. To determine which occupational hazards cause this increased risk and morbidity, it is imperative to study law enforcement officers before they retire. The long-range goal of our research is to reduce the incidence of CVD-related illness and death among aging law enforcement officers. The purpose of the present study was to measure pro- and anti-atherogenic inflammatory markers in blood samples from law enforcement officers (n = 71) and determine what types of occupation-related stress correlate with differences in these markers. For each outcome variable of interest, we developed separate regression models. Two groups of potential predictors were examined for inclusion in the models. Selected measures of stress were examined for inclusion in the models, in addition to general covariates, such as gender, ethnicity, years in law enforcement, and body mass index. Our results revealed statistically significant relationships between several physiologic variables and measures of stress. PMID:21362637

  12. Radon and thoron concentrations in offices and dwellings of the Gunma prefecture, Japan

    International Nuclear Information System (INIS)

    Sugino, M.; Tokonami, S.; Zhuo, W.

    2005-01-01

    A one year survey of indoor radon and thoron concentrations was carried out in offices and dwellings of the Gunma prefecture, Japan. A passive integrating radon and thoron discriminative monitor was used in the survey. The annual mean radon concentration was 22±14 Bq x m -3 , and ranged from 12 to 93 Bq x m -3 among the 56 surveyed rooms. Radon concentration in offices was generally higher than that in the dwellings, with the arithmetic averages of 29 and 17 Bq x m -3 , respectively. Radon concentrations were generally lower in the traditional Japanese wooden houses than those houses built with other building materials. Seasonal variation of indoor radon was also observed in this survey. Compared to summer and autumn, radon concentrations were generally higher in spring and winter. The mean value of thoron to radon ratio was estimated to be 1.3, higher values were observed in the dwellings than in the offices. The annual effective dose from the exposure to indoor radon was estimated to be 0.47 mSv after taking the occupancy factors of offices and dwellings into account. (author)

  13. Traditional Market Accounting: Management or Financial Accounting?

    OpenAIRE

    Wiyarni, Wiyarni

    2017-01-01

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

  14. ABACC's nuclear accounting area

    International Nuclear Information System (INIS)

    Nicolas, Ruben O.

    2001-01-01

    The functions and activities of the Brazilian-Argentine Agency for the Accounting and Control of Nuclear Materials (ABACC) accounting area is outlined together with a detailed description of the nuclear accounting system used by the bilateral organization

  15. 14 CFR Sec. 2-5 - Revenue and accounting practices.

    Science.gov (United States)

    2010-01-01

    ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Revenue and accounting practices. Sec. 2-5... General Accounting Provisions Sec. 2-5 Revenue and accounting practices. (a) Revenue accounting practices... physically verify the reliability of its passenger revenue accounting practice at least once each accounting...

  16. 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…

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

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

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

  18. Multi-office engineering

    International Nuclear Information System (INIS)

    Cowle, E.S.; Hall, L.D.; Koss, P.; Saheb, E.; Setrakian, V.

    1995-01-01

    This paper addresses the viability of multi-office project engineering as has been made possible in a large part by the computer age. Brief discussions are provided on two past projects describing the authors' initial efforts at multi-office engineering, and an in-depth discussion is provided on a current Bechtel project that demonstrates their multi-office engineering capabilities. Efficiencies and cost savings associated with executing an engineering project from multiple office locations was identified as a viable and cost-effective execution approach. The paper also discusses how the need for multi-office engineering came about, what is required to succeed, and where they are going from here. Furthermore, it summarizes the benefits to their clients and to Bechtel

  19. 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

  20. 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...

  1. 32 CFR 2800.4 - General information.

    Science.gov (United States)

    2010-07-01

    ... STATES SECURITY PROCEDURES § 2800.4 General information. (a) Staff Security Officer/Top Secret Control... Staff Security Officer will serve as Top Secret Control Officer and Assistant Top Secret Control Officer... responsible for the overall supervision of the Top Secret Control program. They will maintain positive control...

  2. Cost accounting in ECN

    International Nuclear Information System (INIS)

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

    1979-01-01

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

  3. 2017 Building Technologies Office Peer Review Report

    Energy Technology Data Exchange (ETDEWEB)

    None, None

    2017-11-01

    The 2017 Building Technologies Office Peer Review Report summarizes the feedback submitted by reviewers for the 109 Building Technologies Office (BTO) projects presented at the 2017 BTO Peer Review. The report presents an overview of the goals and activities under each technology program area, a summary of project scores for each program, and a brief analysis of general evaluation trends within each program area or its constituent subprograms.

  4. 46 CFR 403.115 - Accounting period.

    Science.gov (United States)

    2010-10-01

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

  5. 42 CFR 51c.112 - Grantee accountability.

    Science.gov (United States)

    2010-10-01

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

  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 award...

  7. 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. ...

  8. 78 FR 76728 - Charitable Donation Accounts

    Science.gov (United States)

    2013-12-19

    ... accepted accounting principles, must be limited to 5 percent of your net worth at all times for the... liquidation of the account, in accordance with generally accepted accounting principles; and (D) Indicate the... FCU and reasonable given its size and financial condition.\\6\\ \\5\\ 12 CFR 701.25(a) (2011). \\6\\ Id. 12...

  9. California School Accounting Manual, 1988 Edition.

    Science.gov (United States)

    California State Dept. of Education, Sacramento.

    This report presents the procedure for the accounting methods employed by California school districts for income and expenditures in instructional and support programs. The report has seven parts: (1) an introduction to accounting in local educational agencies; (2) general and subsidiary ledger accounting; (3) revenues and other financing sources;…

  10. 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.

  11. Oral Health Care Delivery Within the Accountable Care Organization.

    Science.gov (United States)

    Blue, Christine; Riggs, Sheila

    2016-06-01

    The accountable care organization (ACO) provides an opportunity to strategically design a comprehensive health system in which oral health works within primary care. A dental hygienist/therapist within the ACO represents value-based health care in action. Inspired by health care reform efforts in Minnesota, a vision of an accountable care organization that integrates oral health into primary health care was developed. Dental hygienists and dental therapists can help accelerate the integration of oral health into primary care, particularly in light of the compelling evidence confirming the cost-effectiveness of care delivered by an allied workforce. A dental insurance Chief Operating Officer and a dental hygiene educator used their unique perspectives and experience to describe the potential of an interdisciplinary team-based approach to individual and population health, including oral health, via an accountable care community. The principles of the patient-centered medical home and the vision for accountable care communities present a paradigm shift from a curative system of care to a prevention-based system that encompasses the behavioral, social, nutritional, economic, and environmental factors that impact health and well-being. Oral health measures embedded in the spectrum of general health care have the potential to ensure a truly comprehensive healthcare system. Published by Elsevier Inc.

  12. 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

  13. 5 CFR 250.202 - Office of Personnel Management responsibilities.

    Science.gov (United States)

    2010-01-01

    ... REGULATIONS PERSONNEL MANAGEMENT IN AGENCIES Strategic Human Capital Management § 250.202 Office of Personnel... to which human capital management strategies are integrated into agency strategic plans and..., managers and human resources officers accountable for efficient and effective human capital management, in...

  14. 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. If...

  15. 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.

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

    Institute of Scientific and Technical Information of China (English)

    CAO Wei

    2016-01-01

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

  17. 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…

  18. 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…

  19. The Working Capital Funds Interim Migratory Accounting Strategy

    National Research Council Canada - National Science Library

    1997-01-01

    ... Financial Officers Act. We did not review the management control program as it related to the WCF accounting systems because required financial statement audits provide sufficient coverage of the WCF management control program...

  20. 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