EPA's Final Financial Assistance Conflict of Interest Policy

Science.gov (United States)

EPA has established the following revised interim policy governing disclosure of actual and potential conflicts of interest (COI Policy) by applicants for, and recipients of, federal financial assistance awards from EPA.

25 CFR 1001.10 - Selection criteria for other planning and negotiating financial assistance.

Science.gov (United States)

2010-04-01

... for other financial assistance for planning and negotiating of a DOI non-BIA program, service... circumstances may planning and negotiation financial assistance be made available to tribes/consortia? At the... 25 Indians 2 2010-04-01 2010-04-01 false Selection criteria for other planning and negotiating...

40 CFR 256.04 - State plan approval, financial assistance.

Science.gov (United States)

2010-07-01

... WASTES GUIDELINES FOR DEVELOPMENT AND IMPLEMENTATION OF STATE SOLID WASTE MANAGEMENT PLANS Purpose, General Requirements, Definitions § 256.04 State plan approval, financial assistance. (a) The...

Is There Room for Coherence in Climate Financial Assistance?

Directory of Open Access Journals (Sweden)

Laurence Boisson de Chazournes

2015-08-01

Full Text Available This article takes a closer look at the complex web of financial assistance mechanisms in the climate change sector. These mechanisms are important tools for assisting developing countries to address the challenges associated with climate change. Mapping the various types of institutions and funds in this sector, the author underlines the important role played by the private sector but also highlights the increasing presence of financial mechanisms under the aegis of international organizations, such as the World Bank. Moreover, a particular focus is placed on the Green Climate Fund and the way in which the establishment of this mechanism may affect the functioning of existing financial mechanisms. In calling for better communication, coordination, and coherence among these actors and mechanisms, the author suggests that these ends may be achieved by placing an emphasis on plurality, complementarity, and mutual support through, inter alia, more effective policy oversight and enhanced inter-institutional relations.

77 FR 74825 - Information Collection: Federal and Non-Federal Financial Assistant Instruments

Science.gov (United States)

2012-12-18

.... The Forest Service issues Federal Financial Assistance (FFA) awards, which are grants and cooperative... recipient's accounting system and financial management capabilities. In addition to FFA, Congress created... unable to develop or monitor projects, make or receive payments, or identify financial and accounting...

75 FR 60745 - Availability of the Bonneville Purchasing Instructions (BPI) and Bonneville Financial Assistance...

Science.gov (United States)

2010-10-01

... Federal Power Marketing Agency in the Pacific Northwest. BPA operations are financed from power revenues... financial assistance policy. The BFAI also comprise BPA's rules governing implementation of the principles provided in the following Federal Regulations and/or OMB circulars: 2 CFR Part 220 Cost Principles for...

EPA's Revised Interim Financial Assistance Conflict of Interest Policy

Science.gov (United States)

EPA has established the following revised interim policy governing disclosure of actual and potential conflicts of interest (COI Policy) by applicants for, and recipients of, federal financial assistance awards from EPA.

75 FR 65707 - Notice Regarding Consideration and Processing of Applications for Financial Assistance Under the...

Science.gov (United States)

2010-10-26

... consideration and processing of applications for financial assistance under the RRIF Program. FOR FURTHER...) regarding FRA's consideration and processing of applications for financial assistance under the RRIF Program... DEPARTMENT OF TRANSPORTATION Federal Railroad Administration Notice Regarding Consideration and...

49 CFR 655.82 - Compliance as a condition of financial assistance.

Science.gov (United States)

2010-10-01

... statements or misrepresentations under 18 U.S.C. 1001. (c) State's role. Each State shall certify compliance... 49 Transportation 7 2010-10-01 2010-10-01 false Compliance as a condition of financial assistance... IN TRANSIT OPERATIONS Certifying Compliance § 655.82 Compliance as a condition of financial...

Higher Education Financial Assistance Tools for Middle- and Upper-Income Taxpayers

Science.gov (United States)

Condon, James V.; Prince, Lori H.

2008-01-01

This article describes higher education financial assistance tools designed mainly for students of middle- and upper-income families who may not be eligible for financial aid from other sources. It includes the 2007 legislative updates for these tools, all of which have been devised and offered by either state or federal governments. The authors…

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

Directory of Open Access Journals (Sweden)

E. E. Frolova

2018-01-01

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

Financial and economic considerations for emergency response providers.

Science.gov (United States)

Liong, Anne S; Liong, Samuel U

2010-12-01

Catastrophic events often threaten or cause depletion of resources. It is generally accepted that changes inherent to disasters are stressful. The Conservation of Resources Theory predicts that positive and negative changes in resources will have markedly different effects.28 This theory proposes that resource losses are psychologically stressful, whereas resource gains buffer against the effects of resource loss. For first responders, the level of preparedness is crucial. Investments in planning, training, and logistics are necessary to mitigate the stress associated with a crisis. Stress is also related to not knowing the future of their loved ones if death or permanent incapacity occurs, hence specific laws and financial resources provide a safety net to dependents of first responders and survivors. This kind of safety gives the first responders peace of mind and assurance that the future of their dependents will not be jeopardized. Incentives that are offered let the first responders know that they are valued and appreciated. Indeed, financial support considerably helps first responders before, during, and after catastrophic events. It assists them to cope with stress at the individual level and allows them to become more resilient; this resonates to the community and country in which they serve and enhances their potential to save lives and prevent disabilities. Copyright © 2010 Elsevier Inc. All rights reserved.

10 CFR 600.241 - Financial reporting.

Science.gov (United States)

2010-01-01

... 10 Energy 4 2010-01-01 2010-01-01 false Financial reporting. 600.241 Section 600.241 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS FINANCIAL ASSISTANCE RULES Uniform Administrative....241 Financial reporting. (a) General. (1) Except as provided in paragraphs (a) (2) and (5) of this...

Strengthening financial management, providing financial safeguard mechanism

International Nuclear Information System (INIS)

Sun Wumei

2010-01-01

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

The food environment of students on a financial assistance ...

African Journals Online (AJOL)

South African Journal of Clinical Nutrition is co-published by Medpharm Publications, NISC (Pty) Ltd and Taylor & Francis, and Informa business. SAJCN. ISSN 1607-0658 EISSN ... The research study was undertaken to determine the food that students on the financial assistance program at the University of the Free State ...

Derivative financial instruments and nonprofit health care providers.

Science.gov (United States)

Stewart, Louis J; Owhoso, Vincent

2004-01-01

This article examines the extent of derivative financial instrument use among US nonprofit health systems and the impact of these financial instruments on their cash flows, reported operating results, and financial risks. Our examination is conducted through a case study of New Jersey hospitals and health systems. We review the existing literature on interest rate derivative instruments and US hospitals and health systems. This literature describes the design of these derivative financial instruments and the theoretical benefits of their use by large health care provider organizations. Our contribution to the literature is to provide an empirical evaluation of derivative financial instruments usage among a geographically limited sample of US nonprofit health systems. We reviewed the audited financial statements of the 49 community hospitals and multi-hospital health systems operating in the state of New Jersey. We found that 8 percent of New Jersey's nonprofit health providers utilized interest rate derivatives with an aggregate principle value of $229 million. These derivative users combine interest rate swaps and caps to lower the effective interest costs of their long-term debt while limiting their exposure to future interest rate increases. In addition, while derivative assets and liabilities have an immaterial balance sheet impact, derivative related gains and losses are a material component of their reported operating results. We also found that derivative usage among these four health systems was responsible for generating positive cash flows in the range of 1 percent to 2 percent of their total 2001 cash flows from operations. As a result of our admittedly limited samples we conclude that interest rate swaps and caps are effective risk management tools. However, we also found that while these derivative financial instruments are useful hedges against the risks of issuing long-term financing instruments, they also expose derivative users to credit, contract

Impact of trained oncology financial navigators on patient out-of-pocket spending.

Science.gov (United States)

Yezefski, Todd; Steelquist, Jordan; Watabayashi, Kate; Sherman, Dan; Shankaran, Veena

2018-03-01

Patients with cancer often face financial hardships, including loss of productivity, high out-of-pocket (OOP) costs, depletion of savings, and bankruptcy. By providing financial guidance and assistance through specially trained navigators, hospitals and cancer care clinics may be able mitigate the financial burdens to patients and also minimize financial losses for the treating institutions. Financial navigators at 4 hospitals were trained through The NaVectis Group, an organization that provides training to healthcare staff to increase patient access to care and assist with OOP expenses. Data regarding financial assistance and hospital revenue were collected after instituting these programs. Amount and type of assistance (free medication, new insurance enrollment, premium/co-pay assistance) were determined annually for all qualifying patients at the participating hospitals. Of 11,186 new patients with cancer seen across the 4 participating hospitals between 2012 and 2016, 3572 (32%) qualified for financial assistance. They obtained $39 million in total financial assistance, averaging $3.5 million per year in the 11 years under observation. Patients saved an average of $33,265 annually on medication, $12,256 through enrollment in insurance plans, $35,294 with premium assistance, and $3076 with co-pay assistance. The 4 hospitals were able to avoid write-offs and save on charity care by an average of $2.1 million per year. Providing financial navigation training to staff at hospitals and cancer centers can significantly benefit patients through decreased OOP expenditures and also mitigate financial losses for healthcare institutions.

Customer satisfaction surveys: Methodological recommendations for financial service providers

Directory of Open Access Journals (Sweden)

Đorđić Marko

2010-01-01

Full Text Available This methodological article investigates practical challenges that emerge when conducting customer satisfaction surveys (CSS for financial service providers such as banks, insurance or leasing companies, and so forth. It displays methodological recommendations in reference with: (a survey design, (b sampling, (c survey method, (d questionnaire design, and (e data acquisition. Article provides appropriate explanations that usage of: two-stage survey design, SRS method, large samples, and rigorous fieldwork preparation can enhance the overall quality of CSS in financial services. Proposed methodological recommendations can primarily be applied to the primary quantitative marketing research in retail financial services. However, majority of them can be successfully applied when conducting primary quantitative marketing research in corporate financial services as well. .

13 CFR 121.305 - What size eligibility requirements exist for obtaining financial assistance relating to...

Science.gov (United States)

2010-01-01

... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false What size eligibility requirements exist for obtaining financial assistance relating to particular procurements? 121.305 Section 121.305 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS SIZE REGULATIONS Size...

Payeeship, financial leverage, and the client-provider relationship.

Science.gov (United States)

Angell, Beth; Martinez, Noriko I; Mahoney, Colleen A; Corrigan, Patrick W

2007-03-01

Although representative payeeship provided within clinical settings is believed to have therapeutic benefits, its potential negative impact on the therapeutic alliance or client-provider relationship is of concern. This study examined the effects of payeeship and perceived financial leverage on positive and negative dimensions of the client-provider relationship. The sample consisted of 205 adults ages 18 to 65 with axis I disorders who were receiving mental health services from a large urban community mental health clinic. Information about money management characteristics and ratings of the client-provider relationship were collected via face-to-face interview. Fifty-three percent of the sample had a payee or money manager, and 79% of this group had a clinician payee. Respondents with co-occurring psychotic and substance use disorders, lower functioning, and lower insight about their illness were more likely to have a clinician payee. Forty percent of those with a clinician payee reported perceived financial leverage. Having a clinician payee was also associated with perceived financial leverage and with higher levels of conflict in the case management relationship. When examined in combination, financial leverage was found to mediate the effects of payeeship on conflict in the case management relationship (mean+/-SE=2.37+/-1.33, 95% confidence interval=16-5.52, pconflict in the therapeutic alliance when used as a source of treatment leverage. Although payeeship provides important support and may enhance functional outcomes for the patient, decisions about using the mechanism for promoting treatment adherence should take into account the potential disruption to the client-provider relationship.

26 CFR 1.597-2 - Taxation of Federal financial assistance.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Taxation of Federal financial assistance. 1.597-2 Section 1.597-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Mutual Savings Banks, Etc. § 1.597-2 Taxation of Federal...

76 FR 46149 - Financial Assistance: Wildlife Restoration, Sport Fish Restoration, Hunter Education and Safety

Science.gov (United States)

2011-08-01

... these regulations on June 10, 2010, to address changes in law, regulation, policy, technology, and... Service 50 CFR Part 80 Financial Assistance: Wildlife Restoration, Sport Fish Restoration, Hunter... 80 [Docket No. FWS-R9-WSR-2009-0088; 91400-5110-POLI-7B; 91400-9410-POLI- 7B] RIN 1018-AW65 Financial...

49 CFR Appendix A to Part 604 - Listing of Human Service Federal Financial Assistance Programs

Science.gov (United States)

2010-10-01

... 49 Transportation 7 2010-10-01 2010-10-01 false Listing of Human Service Federal Financial... (Continued) FEDERAL TRANSIT ADMINISTRATION, DEPARTMENT OF TRANSPORTATION CHARTER SERVICE Pt. 604, App. A Appendix A to Part 604—Listing of Human Service Federal Financial Assistance Programs Federal Programs...

The financial impact of deployments on reserve health care providers.

Science.gov (United States)

Petinaux, Bruno

2008-08-01

This study retrospectively surveyed the financial impact of deployments on 17 U.S. Army Reserve health care providers. Due to multiple mobilizations, 29 separate deployments were reported. The deployments, mostly between 2001 and 2005, typically lasted 3 months during which 86% reported no civilian income and 76% reported no civilian benefits. Solo practice providers reported the greatest financial losses due to continuing financial responsibility related to their civilian practice despite being deployed. Overall, 2 deployments did not change, 9 increased, and 16 decreased the medical officer's income. Two were not reported. In this small retrospective convenience sample study, solo practice U.S. Army Reserve health care providers were found to be at highest risk of financial losses during military deployments. This being said, no price can be put on the privilege of serving our men and women in uniform.

25 CFR 1000.68 - May non-BIA bureaus provide technical assistance to a Tribe/Consortium in drafting its planning...

Science.gov (United States)

2010-04-01

... Financial Assistance for Planning and Negotiation Grants for Non-BIA Programs Eligibility and Application... Tribe/Consortium in drafting its planning grant application? 1000.68 Section 1000.68 Indians OFFICE OF... planning grant application? Yes, upon request from the Tribe/Consortium, a non-BIA bureau may provide...

Exploring Canadian Physicians' Experiences Providing Medical Assistance in Dying: A Qualitative Study.

Science.gov (United States)

Khoshnood, Narges; Hopwood, Marie-Clare; Lokuge, Bhadra; Kurahashi, Allison; Tobin, Anastasia; Isenberg, Sarina; Husain, Amna

2018-05-15

MAiD allows a practitioner to administer or prescribe medication for the purpose of ending a patient's life. In 2016, Canada was the latest country, following several European countries and American states, to legalize physician-assisted death. Although some studies report on physician attitudes towards MAiD or describe patient characteristics, there are few that explore the professional challenges faced by physicians who provide MAiD. To explore the professional challenges faced by Canadian physicians who provide MAiD. Sixteen physicians from across Canada who provide MAiD completed in-depth, semi-structured telephone interviews. An inductive thematic analysis approach guided data collection and the iterative, interpretive analysis of interview transcripts. Three members of the research team systematically co-coded interview transcripts and the emerging themes were developed with the broader research team. NVivo was used to manage the coded data. Participants described three challenges associated with providing MAiD: 1) their relationships with other MAiD providers were enhanced and relationships with objecting colleagues were sometimes strained, 2) they received inadequate financial compensation for time, and, 3) they experienced increased workload, resulting in sacrifices to personal time. Although these providers did not intend to stop providing MAiD at the time of the interview, they indicated their concerns about whether they would be able to sustain this service over time. Physicians described relationship, financial, and workload challenges to providing MAiD. We provide several recommendations to address these challenges and help ensure the sustainability of MAiD in countries that provide this service. Copyright © 2018. Published by Elsevier Inc.

Financial "risk-sharing" or refund programs in assisted reproduction: an Ethics Committee opinion.

Science.gov (United States)

2016-10-01

Financial "risk-sharing" fee structures in assisted reproduction programs charge patients a higher initial fee but provide reduced fees for subsequent cycles and often a partial or complete refund if treatment fails. This opinion of the ASRM Ethics Committee analyzes the ethical issues raised by these fee structures, including patient selection criteria, conflicts of interest, success rate transparency, and patient informed consent. This document replaces the document of the same name, last published in 2013 (Fertil Steril 2013;100:334-6). Copyright © 2016 American Society for Reproductive Medicine. Published by Elsevier Inc. All rights reserved.

Audit Guide: Audits of Federal Student Financial Assistance Programs at Participating Institutions and Institution Servicers.

Science.gov (United States)

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

All institutions participating in the Federal Student Financial Assistance Programs must have an annual financial aid compliance audit performed by an independent auditor. This guide is effective for fiscal years ending December 31, 1999, and thereafter, for institutions preparing for their yearly audit. The purpose of the document is to assist…

Pilot Feasibility Study of an Oncology Financial Navigation Program.

Science.gov (United States)

Shankaran, Veena; Leahy, Tony; Steelquist, Jordan; Watabayashi, Kate; Linden, Hannah; Ramsey, Scott; Schwartz, Naomi; Kreizenbeck, Karma; Nelson, Judy; Balch, Alan; Singleton, Erin; Gallagher, Kathleen; Overstreet, Karen

2018-02-01

Few studies have reported on interventions to alleviate financial toxicity in patients with cancer. We developed a financial navigation program in collaboration with our partners, Consumer Education and Training Services (CENTS) and Patient Advocate Foundation (PAF), to improve patient knowledge about treatment costs, provide financial counseling, and to help manage out-of-pocket expenses. We conducted a pilot study to assess the feasibility and impact of this program. Patients with cancer received a financial education course followed by monthly contact with a CENTS financial counselor and a PAF case manager for 6 months. We measured program adherence, self-reported financial burden and anxiety, program satisfaction, and type of assistance provided. Thirty-four patients (median age, 60.5 years) were consented (85% white and 50% commercially insured). Debt, income declines, and loans were reported by 55%, 55%, and 30% of patients, respectively. CENTS counselors assisted most often with budgeting, retirement planning, and medical bill questions. PAF case managers assisted with applications for appropriate insurance coverage, cost of living issues (eg, housing, transportation), and disability applications. High financial burden and anxiety about costs (4 or 5 on a Likert scale) were reported at baseline by 37% and 47% of patients, respectively. Anxiety about costs decreased over time in 33% of patients, whereas self-reported financial burden did not substantially change. Implementing an oncology financial navigation program is feasible, provides concrete assistance in navigating the cost of care, and mitigates anxiety about costs in a subset of patients. Future work will focus on measuring the program's impact on financial and clinical outcomes.

Financial Statements in Providing Financial Security of Agricultural Enterprises

OpenAIRE

Olha Vdovenko

2014-01-01

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

22 CFR Appendix B to Part 218 - List of Types of Federal Financial Assistance

Science.gov (United States)

2010-04-01

... by the United States International Communication Agency Subject to Age Discrimination Regulations... BASIS OF AGE IN PROGRAMS OR ACTIVITIES RECEIVING FEDERAL FINANCIAL ASSISTANCE Pt. 218, App. B Appendix B...

44 CFR 13.41 - Financial reporting.

Science.gov (United States)

2010-10-01

... 44 Emergency Management and Assistance 1 2010-10-01 2010-10-01 false Financial reporting. 13.41... Financial reporting. (a) General. (1) Except as provided in paragraphs (a) (2) and (5) of this section... supplementary or other forms as may from time to time be authorized by OMB, for: (i) Submitting financial...

Report of the State Auditor. State Colleges in Colorado. Financial, State-Funded Student Financial Assistance Programs, and NCAA Audits. Fiscal Year Ended June 30, 1995.

Science.gov (United States)

Barba, J. David

The results of a Colorado State audit of the consolidated financial statements are reported, along with the statements of appropriations, expenditures, transfers and reversions for state-funded Student Financial Assistance Programs for the four State Colleges in Colorado for the year ended June 30, 1995. Specific recommendations are given for each…

42 CFR 441.484 - Financial management services.

Science.gov (United States)

2010-10-01

... 42 Public Health 4 2010-10-01 2010-10-01 false Financial management services. 441.484 Section 441... Optional Self-Directed Personal Assistance Services Program § 441.484 Financial management services. (a) States may choose to provide financial management services to participants, or their representatives, as...

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

International Nuclear Information System (INIS)

Janairo, L.R.

2009-01-01

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

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

Directory of Open Access Journals (Sweden)

Adam Steen

2013-09-01

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

Financial Sector Assessment : Morocco

OpenAIRE

World Bank

2003-01-01

This Financial Sector Assessment (FSA) provides a summary of the policy priorities, and main findings intended to assist the Moroccan authorities in evaluating the country's financial system. It reviews the uneasy trade-off between concerns for stability, and development, suggesting Morocco's macroeconomic policies and practices as a whole tend to err more on the side of the concerns of pr...

Financial Sector Assessment : Turkey

OpenAIRE

World Bank

2007-01-01

A joint International Monetary Fund-World Bank team conducted an assessment of Turkey's financial system in connection with the Financial Sector Assessment Program (FSAP) through missions in April, August-September 2006 and March, 2007. This report provides a summary of the main findings of the assessment and the policy priorities identified. The main objective of the FSAP is to assist the...

The role of hosting providers in fighting command and control infrastructure of financial malware

NARCIS (Netherlands)

Tajalizadehkhoob, S.; Hernandez Ganan, C.; Noroozian, A.; van Eeten, M.J.G.

2017-01-01

A variety of botnets are used in attacks on financial services. Banks and security firms invest a lot of effort in detecting and combating malware-assisted takeover of customer accounts. A critical resource of these botnets is their command-and-control (C&C) infrastructure. Attackers rent or

Quality Quandaries: Improving a customer value stream at a financial service provider

NARCIS (Netherlands)

Kuiper, A.; van de Hoef, R.; Wesseling, M.; Lameijer, B.A.; Does, R.J.M.M.

2016-01-01

In the wake of the financial crisis, the financial sector had to make tremendous efforts in being more transparent and cost efficient (Blom and Kuenen 2009). As a consequence, over the last decade, various financial service providers have embraced a range of methods for improving their customer

The influence of provider characteristics and market forces on response to financial incentives.

Science.gov (United States)

O'Neil, Brock; Tyson, Mark; Graves, Amy J; Barocas, Daniel A; Chang, Sam S; Penson, David F; Resnick, Matthew J

2017-11-01

Alternative payment models, such as accountable care organizations, use financial incentives as levers for change to facilitate the transition from volume to value. However, implementation raises concerns about adverse changes in market competition and the resultant physician response. We sought to identify physician characteristics and market-level factors associated with variation in response to financial incentives for cancer care that may ultimately be leveraged in risk-shared payment models. Retrospective cohort study of physicians providing minimally invasive bladder cancer procedures to fee-for-service Medicare beneficiaries. We examined the relationship of between-group differences in market-level factors (competition [Herfindahl-Hirschman Index (HHI)] and provider density) and physician-level factors (use of unique billing codes, number of billing codes per patient, and competing financial interest) to responsiveness to financial incentives. Incentive-responsive providers had increased odds (odds ratio [OR], 1.19; 95% CI, 1.04-1.35) of practicing in markets with the highest quartile of provider density but not HHI (OR, 0.96; 95% CI, 0.87-1.05). Incentive-responsive providers were more likely to bill in the highest quartile for unique codes (OR, 1.49; 95% CI, 1.32-1.69) and codes per patient (OR, 1.18; 95% CI, 1.11-1.25) and less likely to have a competing financial interest (OR, 0.76; 95% CI, 0.72-0.81). Responsiveness to financial incentives in cancer care is associated with high market provider density, profit-maximizing billing behavior, and lack of competing financial ownership interests. Identifying physicians and markets responsive to financial incentives may ultimately promote the successful implementation of alternative payment models in cancer care.

Financial health and customer satisfaction in private health care providers in Brazil.

Science.gov (United States)

Schiozer, Rafael Felipe; Saito, Cristiana Checchia; Saito, Richard

2011-11-01

This paper analyzes the relationship between the financial health and organizational form of private health care providers in Brazil. It also examines the major determinants of customer satisfaction associated with the provider's organizational form. An adjusted Altman's z-score is used as an indicator of financial health. A proxy variable based on customer complaints filed at the Brazilian National Agency for Supplementary Health is used as an indicator for customer satisfaction. The study uses a sample of 270 private health care providers and their operations over the period 2003-2005. Panel data analysis includes control variables related to market, operations, and management. Principal results indicate that: (1) private health care providers benefit from economies of scale; (2) self-funded health plans have better financial health; (3) spending on marketing does not have a significant impact on customer satisfaction in Brazil; (4) weak empirical evidence exists showing that good financial performance enhances customer's satisfaction.

Effect of Regional Hospital Competition and Hospital Financial Status on the Use of Robotic-Assisted Surgery.

Science.gov (United States)

Wright, Jason D; Tergas, Ana I; Hou, June Y; Burke, William M; Chen, Ling; Hu, Jim C; Neugut, Alfred I; Ananth, Cande V; Hershman, Dawn L

2016-07-01

Despite the lack of efficacy data, robotic-assisted surgery has diffused rapidly into practice. Marketing to physicians, hospitals, and patients has been widespread, but how this marketing has contributed to the diffusion of the technology remains unknown. To examine the effect of regional hospital competition and hospital financial status on the use of robotic-assisted surgery for 5 commonly performed procedures. A cohort study of 221 637 patients who underwent radical prostatectomy, total nephrectomy, partial nephrectomy, hysterectomy, or oophorectomy at 1370 hospitals in the United States from January 1, 2010, to December 31, 2011, was conducted. The association between hospital competition, hospital financial status, and performance of robotic-assisted surgery was examined. The association between hospital competition was measured with the Herfindahl-Hirschman Index (HHI), hospital financial status was estimated as operating margin, and performance of robotic-assisted surgery was examined using multivariate mixed-effects regression models. We identified 221 637 patients who underwent one of the procedures of interest. The cohort included 30 345 patients who underwent radical prostatectomy; 20 802, total nephrectomy; 8060, partial nephrectomy; 134 985, hysterectomy; and 27 445, oophorectomy. Robotic-assisted operations were performed for 20 500 (67.6%) radical prostatectomies, 1405 (6.8%) total nephrectomies, 2759 (34.2%) partial nephrectomies, 14 047 (10.4%) hysterectomies, and 1782 (6.5%) oophorectomies. Use of robotic-assisted surgery increased for each procedure from January 2010 through December 2011. For all 5 operations, increased market competition (as measured by the HHI) was associated with increased use of robotic-assisted surgery. For prostatectomy, the risk ratios (95% CIs) for undergoing a robotic-assisted procedure were 2.20 (1.50-3.24) at hospitals in moderately competitive markets and 2.64 (1.84-3.78) for highly competitive markets

Model of Providing Assistive Technologies in Special Education Schools.

Science.gov (United States)

Lersilp, Suchitporn; Putthinoi, Supawadee; Chakpitak, Nopasit

2015-05-14

Most students diagnosed with disabilities in Thai special education schools received assistive technologies, but this did not guarantee the greatest benefits. The purpose of this study was to survey the provision, use and needs of assistive technologies, as well as the perspectives of key informants regarding a model of providing them in special education schools. The participants were selected by the purposive sampling method, and they comprised 120 students with visual, physical, hearing or intellectual disabilities from four special education schools in Chiang Mai, Thailand; and 24 key informants such as parents or caregivers, teachers, school principals and school therapists. The instruments consisted of an assistive technology checklist and a semi-structured interview. Results showed that a category of assistive technologies was provided for students with disabilities, with the highest being "services", followed by "media" and then "facilities". Furthermore, mostly students with physical disabilities were provided with assistive technologies, but those with visual disabilities needed it more. Finally, the model of providing assistive technologies was composed of 5 components: Collaboration; Holistic perspective; Independent management of schools; Learning systems and a production manual for users; and Development of an assistive technology center, driven by 3 major sources such as Government and Private organizations, and Schools.

Financial Knowledge and the Gender Gap

Directory of Open Access Journals (Sweden)

Ann Woodyard

2012-06-01

Full Text Available Financial knowledge has been identified as an issue of importance to individual financial wellness. The FINRA Financial Capability Study provides data that make it possible to assess financial knowledge, and to analyze it in the context of financial satisfaction and participation in financial behaviors that are generally considered positive. This paper looks at these relationships by gender and by age group, identifying key differences in outcomes and behaviors. The aim of this study was to identify areas and issues where policy makers can focus efforts, and where practitioners can develop education and therapy protocols to assist clients in financial development and restoration.

Financial impact to providers using pediatric combination vaccines.

Science.gov (United States)

Shen, Angela K; Sobczyk, Elizabeth; Simonsen, Lone; Khan, Farid; Esber, Allahna; Andreae, Margie C

2011-12-01

To understand the financial impact to providers for using a combination vaccine (Pediarix [GlaxoSmithKline Biologicals, King of Prussia, PA]) versus its equivalent component vaccines for children aged 1 year or younger. Using a subscription remittance billing service offered to private-practice office-based physicians, we analyzed charge and payment information submitted by providers to insurance payers from June 2007 through July 2009. We analyzed provider and payer characteristics, payer comments, and the ratio of vaccine product to immunization administration (IA) codes and computed total charges and payments to providers for both arms of the study. Most providers in our data set were pediatricians (74%), and most payers were commercial (75%), primarily managed care. The ratio of the number of vaccine products to the number of IAs was 1:1 in the majority of the claims. Twenty percent of claims were paid with no adjustment by the payer, whereas 76% of the claims were adjusted for charges that exceeded the contract arrangement or the fee schedule. Providers received $23 less from commercial payers and $13 less from Medicaid for the use of Pediarix compared with the equivalent component vaccines. The mean commercial payment was greater for age-specific Current Procedural Terminology IA codes 90465 and 90466 than for non-age-specific codes 90471 and 90472, whereas the reverse was true for Medicaid. Providers who administer vaccines to children face a reduction in payment when choosing to provide combination vaccines. The new IA codes should be monitored for correction of financial barriers to the use of combination vaccines.

Financial Report of Ontario Universities, 1993-94. Volume I - Universities.

Science.gov (United States)

Council of Ontario Universities, Toronto.

This report provides detailed financial information for provincially-assisted colleges and universities in Ontario (Canada) for the fiscal year ended April 30, 1994. It describes university accounting procedures, principles for reporting financial data, and definitions. Nine tables provide summary information on revenue, expenses, fund balances,…

Reforming the Financial Assistance Provision in the Second Company Law Directive: A Danish Perspective

DEFF Research Database (Denmark)

Sørensen, Karsten Engsig; Hansen, Søren Friis

2003-01-01

Based on the many Danish cases on the prohibition against companies advances funds to allow a third party to acquire shares in the company (financial assistance), it is debated if there is a need to reform Article 23 of the Second Company Law Directive, and how this reform should look....

An Educational Program to Assist Clinicians in Identifying Elder Investment Fraud and Financial Exploitation

Science.gov (United States)

Mills, Whitney L.; Roush, Robert E.; Moye, Jennifer; Kunik, Mark E.; Wilson, Nancy L.; Taffet, George E.; Naik, Aanand D.

2012-01-01

Due to age-related factors and illnesses, older adults may become vulnerable to elder investment fraud and financial exploitation (EIFFE). The authors describe the development and preliminary evaluation of an educational program to raise awareness and assist clinicians in identifying older adults at risk. Participants (n = 127) gave high ratings…

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

Science.gov (United States)

2010-01-01

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

Measuring financial performance: an overview of financial statements.

Science.gov (United States)

Dalsted, N L

1995-07-01

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

78 FR 16159 - Application Procedures and Criteria for Approval of Providers of a Personal Financial Management...

Science.gov (United States)

2013-03-14

... and Criteria for Approval of Providers of a Personal Financial Management Instructional Course by... personal financial management instructional course (``providers'') satisfy all prerequisites of the United... in an instructional course concerning personal financial management (``instructional course'' or...

10 CFR 600.152 - Financial reporting.

Science.gov (United States)

2010-01-01

... 10 Energy 4 2010-01-01 2010-01-01 false Financial reporting. 600.152 Section 600.152 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS FINANCIAL ASSISTANCE RULES Uniform Administrative... Nonprofit Organizations Post-Award Requirements § 600.152 Financial reporting. (a) The following forms or...

34 CFR 366.10 - What agencies are eligible for assistance to provide training and technical assistance?

Science.gov (United States)

2010-07-01

... training and technical assistance? 366.10 Section 366.10 Education Regulations of the Offices of the... EDUCATION CENTERS FOR INDEPENDENT LIVING Training and Technical Assistance § 366.10 What agencies are eligible for assistance to provide training and technical assistance? Entities that have experience in the...

Major risks and financial guarantees provided by the State in France

International Nuclear Information System (INIS)

Brassard, Guy

2012-01-01

France's system for indemnifying damage from natural catastrophe is exemplary, whether for floods, storms, or subsidence. However, France is not equipped with the financial capacity to deal with the damage resulting from an exceptional disaster, such as an earthquake on the Mediterranean coast, or a nuclear meltdown. Major catastrophes could be a significant risk to the financial stability of the State today, because the State is in fact the ultimate insurer of its citizens and its institutions. It would be wise to built up reserves in order to enhance the financial resources of the State and to provide a uniform guarantee covering major risks, whatever the cause of the damage may be. (author)

Application of 'Process management' methodology in providing financial services of PE 'Post Serbia'

Directory of Open Access Journals (Sweden)

Kujačić Momčilo D.

2014-01-01

Full Text Available The paper describes application of the methodology 'Process management', in providing of financial services at the post office counter hall. An overview of the methodology is given, as one of the most commonly used qualitative methodology, whereby Process management's technics are described , those can better meet user needs and market demands, as well as to find more effectively way to resist current competition in the postal service market. One of the main problem that pointed out is a long waiting time in the counter hall during providing financial services, which leads to the formation of queue lines, and thus to customer dissatisfaction. According that, paper points steps that should be taken during provide of financial services in a postal network unit for providing services to customers by optimizing user time waiting in line and increasing the satisfaction of all participants in that process.

The financial value of services provided by a rural community health fair.

Science.gov (United States)

Dulin, Mary Katherine; Olive, Kenneth E; Florence, Joseph A; Sliger, Carolyn

2006-11-01

There has been little discussion in the literature regarding the financial value of the services provided to the participants in health fairs. This article examines the financial value of preventive services provided through a community health fair in an economically depressed area of southwest Virginia. Current Procedural Terminology codes were assigned to the services provided in order to estimate costs participants might incur for such services. An average 50-year-old man would have paid up to $320 to obtain commonly recommended preventive services available free at the fair. An average 50-year-old woman would have paid up to $495. Overall, over $58,000 in services were provided through the health fair. This community health fair provided preventive services that many participants otherwise might have found to be cost-prohibitive.

Assessing the Financial Condition of Provider-Sponsored Health Plans.

Science.gov (United States)

McCue, Michael J

2015-06-01

The aim of this study was to assess the performance of health plans sponsored by provider organizations, with respect to plans generating strong positive cash flow relative to plans generating weaker cash flow. A secondary aim was to assess their capital adequacy. The study identified 24 provider-sponsored health plans (PSHPs) with an average positive cash flow margin from 2011 through 2013 at or above the top 75th percentile, defined as "strong cash flow PSHPs:" This group was compared with 72 PSHPs below the 75th percentile, defined as "weak cash flow PSHPs:" Atlantic Information Services Directory of Health Plans was used to identify the PSHPs. Financial ratios were computed from 2013 National Association of Insurance Commissioners Financial Filings. The study conducted a t test mean comparison between strong and weak cash flow PSHPs across an array of financial performance and capital adequacy measures. In 2013, the strong cash flow PSHPs averaged a cash-flow margin ratio of 6.6%. Weak cash flow PSHPs averaged a cash-flow margin of -0.4%. The net worth capital position of both groups was more than 4.5 times authorized capital. The operational analysis shows that strong cash-flow margin PSHPs are managing their medical costs to achieve this position. Although their medical loss ratio increased by almost 300 basis points from 2011 to 2013, it was still statistically significantly lower than the weaker cash flow PSHP group (P<.001). In terms of capital adequacy, both strong and weak cash-flow margin PSHP groups possessed sufficient capital to ensure the viability of these plans.

Rising labor costs, earnings management, and financial performance of health care providers around the world.

Science.gov (United States)

Dong, Gang Nathan

2015-01-01

Amid increasing interest in how government regulation and market competition affect the cost and financial sustainability in health care sector, it remains unclear whether health care providers behave similarly to their counterparts in other industries. The goal of this chapter is to study the degree to which health care providers manipulate accruals in periods of financial difficulties caused, in part, by the rising costs of labor. We collected the financial information of health care provider in 43 countries from 1984 to 2013 and conducted a pooled cross-sectional study with country and year fixed-effects. The empirical evidence shows that health care providers with higher wage costs are more likely to smooth their earnings in order to maintain financial sustainability. The finding of this study not only informs regulators that earnings management is pervasive in health care organizations around the world, but also contributes to the studies of financial booktax reporting alignment, given the existing empirical evidence linking earnings management to corporate tax avoidance in this very sector.

Financial performance evaluation and bankruptcy prediction (failure1

Directory of Open Access Journals (Sweden)

Talal A. Al-Kassar, Dr.

2014-10-01

The research also demonstrates the need to include measures of both financial and non-financial performance in the evaluation as they complement each other. Without both financial and non-financial, the evaluation process is incomplete and does not provide desired results or the correct image of the process. The research suggests including comprehensive measures of performance evaluation of projects by using indicators of adopted criteria. Thus, the application of both models leads to better results and assists users in maintaining greater objectivity while obtaining more accurate results than from analysis based on personal evaluation alone.

Can a return to Glass-Steagall provide financial stability in the US financial system?

Directory of Open Access Journals (Sweden)

Jan Kregel

2010-01-01

Full Text Available In the immediate aftermath of the current financial crisis in the United States the response has been to resolve small and medium size banks, while large banks experiencing financial trouble have been given both direct and indirect government support. This, however, has resulted in a number of larger banks absorbing smaller ones, creating an even smaller number of even larger banks that dominate the financial system. This article deals first with a comparison of the problems created by “too big to fail†financial institutions. The second section deals with the possible restoration of Glass-Steagall type legislation as a means of restoring single-function financial institutions. It concludes that alternatives to separation of functions will have to be found to deal with multifunction financial institutions since most lending activity requires securities markets activities.

Effectiveness of UK provider financial incentives on quality of care: a systematic review.

Science.gov (United States)

Mandavia, Rishi; Mehta, Nishchay; Schilder, Anne; Mossialos, Elias

2017-11-01

Provider financial incentives are being increasingly adopted to help improve standards of care while promoting efficiency. To review the UK evidence on whether provider financial incentives are an effective way of improving the quality of health care. Systematic review of UK evidence, undertaken in accordance with Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) recommendations. MEDLINE and Embase databases were searched in August 2016. Original articles that assessed the relationship between UK provider financial incentives and a quantitative measure of quality of health care were included. Studies showing improvement for all measures of quality of care were defined as 'positive', those that were 'intermediate' showed improvement in some measures, and those classified as 'negative' showed a worsening of measures. Studies showing no effect were documented as such. Quality was assessed using the Downs and Black quality checklist. Of the 232 published articles identified by the systematic search, 28 were included. Of these, nine reported positive effects of incentives on quality of care, 16 reported intermediate effects, two reported no effect, and one reported a negative effect. Quality assessment scores for included articles ranged from 15 to 19, out of a maximum of 22 points. The effects of UK provider financial incentives on healthcare quality are unclear. Owing to this uncertainty and their significant costs, use of them may be counterproductive to their goal of improving healthcare quality and efficiency. UK policymakers should be cautious when implementing these incentives - if used, they should be subject to careful long-term monitoring and evaluation. Further research is needed to assess whether provider financial incentives represent a cost-effective intervention to improve the quality of care delivered in the UK. © British Journal of General Practice 2017.

Utilization of legal and financial services of partners in dementia care study.

Science.gov (United States)

Shrestha, Srijana; Judge, Katherine S; Wilson, Nancy L; Moye, Jennifer A; Snow, A Lynn; Kunik, Mark E

2011-03-01

Financial and legal services are unique needs of persons with dementia and their caregivers. This study examines their need for legal and financial assistance and the kinds of legal and financial services provided within Partners in Dementia Care, a telephone-based, care coordination and support service intervention delivered through a partnership between Veterans Affairs (VA) medical centers and local Alzheimer's Association chapters. Based on comprehensive assessment, and needs prioritization, care coordinators collaboratively planned action steps (specific behavioral tasks) with each caregiver/person with dementia to address the dyad's identified unmet needs. Results show that 51 (54.8%) of 93 dyads reported a need for legal and financial services. Action steps related to legal and financial need included education or assistance with legal services (27.27%), nonhealth-related financial benefits (32.32%), health-related financial benefits (21.21%), financial management/planning (9.09%), and financial support (10.1%). Comparable numbers of action steps were directed to VA (41.4%) and non-VA (58.6%) services.

Marketing Financial Aid

Science.gov (United States)

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

1978-01-01

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

Application of MOOCs for borrowers’ financial education in microfinance

Directory of Open Access Journals (Sweden)

Md. Abul Kalam Siddike

2017-06-01

Full Text Available The main objective of this research was to explore current borrowers’ financial education in microfinance and determine the possibilities of adopting massive open online courses (MOOCs for such individuals. We adopted a semi-structured interview research strategy. A total of 25 employees and borrowers in BRAC’s (Bangladesh Rehabilitation Assistance Committee and then Bangladesh Rural Advancement Committee, currently, BRAC does not represent an acronym microfinance program were interviewed and the data were analyzed qualitatively. The results show that BRAC’s microfinance program provides borrowers’ financial education in terms of a pre-disbursement orientation and four-day training through the creation of a new role of customer service assistant. The results also reveal that edu-entertainment, easy understanding, and more borrower participation are the main possible opportunities for adopting MOOCs for borrowers’ financial education. We identified infrastructure, Internet connection, and funding as possible hindrances to adopting MOOCs for financial education. Finally, we propose a framework for adopting MOOCs for borrowers’ financial education in microfinance.

Safe practices and financial considerations in using oral chemotherapeutic agents.

Science.gov (United States)

Bartel, Sylvia B

2007-05-01

Safe handling practices and financial concerns associated with oral chemotherapy in non-traditional settings are discussed. Oral chemotherapy may pose a risk to patients because of a narrow therapeutic index, complex dosing regimen, dispensing by community pharmacists without prescription order review by an oncology pharmacist or nurse, or self-administration in the home or another nontraditional setting, where patient monitoring is infrequent. Errors in prescribing, dispensing, and administration and patient or caregiver misunderstandings are potential problems with the use of oral chemotherapy that need to be addressed when developing safe practices. Changes in Medicare pharmaceutical reimbursement rates and rules need to be monitored because they have the potential to affect patient care and outcomes. Patient assistance programs and advocacy groups can help alleviate financial concerns associated with oral chemotherapy. Consensus guidelines specific to safe handling of oral chemotherapy in the home or other nontraditional setting need to be developed. Also, healthcare providers must understand reimbursement and provide direction to patients when patient assistance programs or advocacy groups can assist with the financial challenges of oral chemotherapy.

Using a Financial Health Model to Provide Context for Financial Literacy Education Research: A Commentary

Science.gov (United States)

Huston, Sandra J.

2015-01-01

In the article, "Enhancing links between research and practice to improve consumer financial education and well-being" Billy J. Hensley, Director of Education at National Endowment for Financial Education® (NEFE®), outlines his perspective on the current relation between financial education and financial outcome (downstream financial…

Certification of Financial Aid Administrators: Is It Time to Move Forward?

Science.gov (United States)

Peterson, Stacey A.

2017-01-01

Financial aid administrators administer various aspects of financial assistance programs; oversee, direct, coordinate, evaluate, and provide training for program activities and the personnel who manage office operations and supervise support staff; and ensure alignment of student and institutional needs while protecting the public interest. They…

DOE financial assurance presentation

International Nuclear Information System (INIS)

Huck, R.

1990-01-01

The presentation topic is California's approach to license application review in meeting financial assurances for the proposed Ward Valley site. The purpose of the presentation is to provide information on specific financial assurance provisions contained in 10 CFR Part 61 and how California intends to satisfy those requirements. Also, as rate setter, California intends to demonstrate how it will assure allowable costs to the rate base though a financial prudency review. The key provisions of financial assurance are: 10 CFR Section 61.61 - This provision requires an applicant to demonstrate its ability to finance licensed activities; 10 CFR Section 61.62 - This provision requires an applicant to provide assurance that sufficient funds will be available for site closure and stabilization; and 10 CFR Section 61.63 - This provision requires an applicant to provide 'a copy of a binding arrangement, such as a lease, between the applicant and the disposal site owner, so that sufficient funds will be available to cover the costs of the institutional control period.' To assist California in its determination of financial assurance compliance to be demonstrated by the applicant for Part 61 requirements, is NUREG guidance document 1199 'Standard Format and Content of a License Application for a Low-Level Radioactive Waste (LLRW) Disposal Facility.' The detailed financial assurance provisions of NUREG 1199 are then embodied in NUREG 1200, 'Standard Review Plant for the Review of a License Application for a LLRW Disposal Facility.'

Impact of international financial assistance on economic growth in Europe after the World War II

Directory of Open Access Journals (Sweden)

Polchanov A.Yu.

2017-03-01

Full Text Available This research is devoted to studying the impact of international financial aid on economic growth in Europe after the Second World War. The aim of the investigation is the identification of regularities of post-war recovery of European economies in the second half of the twentieth century and the assessment of international financial aid’s role in the economic growth stimulation. The author summarizes domestic and foreign researchers’ achievements of studying the issue of the Marshall Plan and its importance for modern Ukraine, and differentiates the classic, capitalistic and modern stages of post-conflict reconstruction of the national economies. The relation between the amount of financial assistance from US government to 14 European countries and the growth of GDP in 1947–1952 is studied with the help of correlation and regression analysis and their significant linear dependence is determined. The issue of institutional support of international financing program of economic recovery of Europe has not been left without attention.

Assistance needed for the integration of orphaned and vulnerable ...

African Journals Online (AJOL)

More distanced families, friends and strangers also showed a strong willingness to incorporate children – provided they receive sufficient help. For all categories, the greater the assistance the more likely they would be to take in children. While direct financial assistance was important, assistance with education-related ...

Business of radiology: financial fundamentals for radiologists.

Science.gov (United States)

Medverd, Jonathan R; Prabhu, Somnath J; Lam, Diana L

2013-11-01

The purposes of this article are to provide a primer on financial statements and to review several financial concepts that are at the foundation of the business of medicine. For radiologists to effectively contribute to the leadership and management of their practices, it is imperative that they understand the business aspects of radiology. Radiologists' understanding and participation in practice management may also facilitate job satisfaction and assist the provision of optimal patient care.

48 CFR 1019.202-70-13 - Developmental assistance.

Science.gov (United States)

2010-10-01

... SOCIOECONOMIC PROGRAMS SMALL BUSINESS PROGRAMS Policies 1019.202-70-13 Developmental assistance. The forms of developmental assistance a mentor can provide to a protégé include: (a) Management guidance relating to financial management, organizational management, overall business management/planning, business development...

15 CFR 13.8 - Opportunity to comment on proposed Federal financial assistance and direct Federal development.

Science.gov (United States)

2010-01-01

... 15 Commerce and Foreign Trade 1 2010-01-01 2010-01-01 false Opportunity to comment on proposed Federal financial assistance and direct Federal development. 13.8 Section 13.8 Commerce and Foreign Trade Office of the Secretary of Commerce INTERGOVERNMENTAL REVIEW OF DEPARTMENT OF COMMERCE PROGRAMS AND ACTIVITIES § 13.8 Opportunity to comment on...

Using 340B drug discounts to provide a financially sustainable medication discharge service.

Science.gov (United States)

Wu, Timothy; Williams, Carla; Vranek, Kathryn; Mattingly, T Joseph

2018-03-27

The 340B Drug Pricing Program was intended to stretch federal resources by providing significant discounts to covered entities providing care to underserved populations. Program implementation and evidence of expanding services to higher income patients has brought more scrutiny and calls for elimination of the program. While additional review and reform may be warranted, profitability from 340B discounts enables covered entities to provide additional services that may not be feasible in absence of the program. This case report demonstrates one institution's use of 340B discounts to financially justify providing bedside medication delivery services for patients at the time of discharge from an inpatient admission. A simple financial model was developed using hospital data and inputs from available literature to estimate gross profit and earnings before interest, taxes, depreciation, and amortization (EBITDA) with and without 340B discounts. Without the 340B drug price discounts, the service would operate at a financial loss, and further investigation must be done to determine whether other clinical or economic benefits would warrant discharge medication delivery at the institution. Copyright © 2018 The Authors. Published by Elsevier Inc. All rights reserved.

Energetic and financial evaluation of solar assisted heat pump space heating systems

International Nuclear Information System (INIS)

Bellos, Evangelos; Tzivanidis, Christos; Moschos, Konstantinos; Antonopoulos, Kimon A.

2016-01-01

Highlights: • Four solar heating systems are presented in this work. • Various combinations between solar collectors and heat pumps are presented. • The systems are compared energetically and financially. • The use of PV and an air source heat pump is the best choice financially. • The use of PVT with a water source heat pump is the best solution energetically. - Abstract: Using solar energy for space heating purposes consists an alternative way for substituting fossil fuel and grid electricity consumption. In this study, four solar assisted heat pump heating systems are designed, simulated and evaluated energetically and financially in order to determine the most attractive solution. The use of PV collectors with air source heat pump is compared to the use of FPC, PVT and FPC with PV coupled with a water source heat pump. A sensitivity analysis for the electricity cost is conducted because of the great variety of this parameter over the last years. The final results proved that for electricity cost up to 0.23 €/kW h the use of PV coupled with an air source heat pump is the most sustainable solution financially, while for higher electricity prices the coupling of PVT with an water source heat pump is the best choice. For the present electricity price of 0.2 €/kW h, 20 m"2 of PV is able to drive the air source heat pump with a yearly solar coverage of 67% leading to the most sustainable solution. Taking into account energetic aspects, the use of PVT leads to extremely low grid electricity consumption, fact that makes this technology the most environmental friendly.

The Marketing-Finance Interface Towards Financial Services: with Special Reference to New Services Provided by Futures Exchanges

NARCIS (Netherlands)

Pennings, J.M.E.; Wetzels, M.G.M.; Meulenberg, M.T.G.

1999-01-01

The financial services industry is one of the fastest growing service industries. The financial services industry includes financial derivatives markets such as options and futures markets. In order to ensure survival, firms providing financial services show a rapid product innovation. However, for

28 CFR 58.25 - Qualifications for approval as providers of a personal financial management instructional course.

Science.gov (United States)

2010-07-01

... of a personal financial management instructional course. 58.25 Section 58.25 Judicial Administration... Qualifications for approval as providers of a personal financial management instructional course. (a) Definition... personal financial management instructional course must be in compliance with all applicable laws and...

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

Science.gov (United States)

2013-08-22

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

Financial Management and Young Australian Workers

Science.gov (United States)

Dowling, Nicki; Hoiles, Lauren; Corney, Tim; Clark, David

2008-01-01

In two studies of young Australian workers, participants generally displayed positive attitudes towards financial management practices; however, a substantial proportion failed to display positive financial management practices, experienced financial problems and dissatisfaction, and reported low rates of seeking financial assistance, particularly…

10 CFR 600.120 - Purpose of financial and program management.

Science.gov (United States)

2010-01-01

... 10 Energy 4 2010-01-01 2010-01-01 false Purpose of financial and program management. 600.120 Section 600.120 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS FINANCIAL ASSISTANCE RULES... financial and program management. Sections 600.121 through 600.128 prescribe standards for financial...

Consolidating Financial Statements.

Science.gov (United States)

Wood, Marcia R.

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

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

National Research Council Canada - National Science Library

Sturek, Frank

2000-01-01

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

The marketing-finance interface towards financial services with special reference to the new services provided by futures exchanges

NARCIS (Netherlands)

Pennings, J.M.E.; Wetzels, M.G.M.; Meulenberg, M.T.G.

1999-01-01

The financial services industry is one of the fastest growing service industries. The financial services industry includes financial derivatives markets such as options and futures markets. In order to ensure survival, firms providing financial services show a rapid product innovation. However, for

Financial Ratio Analysis of Audited Federal Financial Statements

National Research Council Canada - National Science Library

Kenney, Shane

2000-01-01

.... The purpose of these statements is to fully reveal federal entities' financial position, in the hope of enabling a better understanding of these federal entities, and to assist in resource management...

43 CFR 404.56 - If a financial assistance agreement is entered into for a rural water supply project that...

Science.gov (United States)

2010-10-01

... entered into for a rural water supply project that benefits more than one Indian tribe, is the approval of... Lands BUREAU OF RECLAMATION, DEPARTMENT OF THE INTERIOR RECLAMATION RURAL WATER SUPPLY PROGRAM Miscellaneous § 404.56 If a financial assistance agreement is entered into for a rural water supply project that...

Financial assistance to states and tribes to support emergency preparedness and response and the safe transportation of hazardous shipments: 1996 Update

Energy Technology Data Exchange (ETDEWEB)

Bradbury, J.A.; Leyson, J.; Lester, M.K.

1996-07-01

This report revises and updates the 1995 report Financial Assistance to States and Tribes to Support Emergency Preparedness and Response and the Safe Transportation of Hazardous Shipments, PNL-10260 (UC-620). The presentation of data and some of the data reported have been changed; these data supersede those presented in the earlier publication. All data have been updated to fiscal year 1995, with the exception of FEMA data that are updated to fiscal year 1994 only. The report identifies and summarizes existing sources of financial assistance to States and Tribes in preparing and responding to transportation emergencies and ensuring the safe transportation of hazardous shipments through their jurisdictions. It is intended for use as an information resource for the U.S. Department of Energy`s Office of Environmental Management (EM), Office of Transportation, Emergency Management, and Analytical Services (EM-76).

Financial assistance to states and tribes to support emergency preparedness and response and the safe transportation of hazardous shipments: 1996 Update

International Nuclear Information System (INIS)

Bradbury, J.A.; Leyson, J.; Lester, M.K.

1996-07-01

This report revises and updates the 1995 report Financial Assistance to States and Tribes to Support Emergency Preparedness and Response and the Safe Transportation of Hazardous Shipments, PNL-10260 (UC-620). The presentation of data and some of the data reported have been changed; these data supersede those presented in the earlier publication. All data have been updated to fiscal year 1995, with the exception of FEMA data that are updated to fiscal year 1994 only. The report identifies and summarizes existing sources of financial assistance to States and Tribes in preparing and responding to transportation emergencies and ensuring the safe transportation of hazardous shipments through their jurisdictions. It is intended for use as an information resource for the U.S. Department of Energy's Office of Environmental Management (EM), Office of Transportation, Emergency Management, and Analytical Services (EM-76)

APPLICATION OF FINANCIAL ETHICS IN ANNUAL FINANCIAL REPORTING OF BANKS

Directory of Open Access Journals (Sweden)

Ayuba A. Aminu

2016-03-01

Full Text Available The importance of financial ethics and its application in financial reporting of banks cannot be ignored as it assists in building public confidence and fostering professionalism. However, the non-compliance and conformity with Nigerian Financial Regulatory Authorities prudential guidelines in the preparation of financial statements lead to incomplete or false information. The objective of the study is to examine the application of financial ethics in annual financial reporting of banks. The study employed primary and secondary data and stratified and purposive sampling techniques were used in which 20 questionnaires were administered to respondents. ANOVA and chi-square were in analysis and the findings revealed that there are significant unethical practices in the preparation of financial reports of banks in Nigeria. The study recommends that more emphasis and attention should be given to ethical standards in all banks and banks should give out clear reports of their financial activities to the regulatory authorities.

13 CFR 143.41 - Financial reporting.

Science.gov (United States)

2010-01-01

... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Financial reporting. 143.41... Reports, Records, Retention, and Enforcement § 143.41 Financial reporting. (a) General. (1) Except as... authorized by OMB, for: (i) Submitting financial reports to Federal agencies, or (ii) Requesting advances or...

Public Sector Financial Management Reform: A Case Study of Local Government Agencies in Indonesia

Directory of Open Access Journals (Sweden)

Monir Mir

2013-12-01

Full Text Available Indonesia has taken initiatives to reform its public sector financial management. One of the reform agendas was to introduce ‘cash to accrual’ accounting for improved financial reporting. It is expected that improved financial reporting will enhance financial accountabilities of the governmental agencies and will assist both internal and external decision makers whose decisions will be based on the financial reports. However, it has been observed that there is a significant increase in the number of qualified audit reports when these financial reports were audited. This also means that these financial reports are lacking in providing true and fair views on the financial activities of the governmental agencies, thereby not assisting in discharging their accountabilities. This study seeks to answer the question as to why the numbers of qualified audit reports have increased despite the existence of various governmental accounting reform agendas. Based on the in-depth case studies of three Indonesian local governments, it is found that the demand, the supply and the quality assurance of the accounting information outputs in these local governments are not in parity, and this lacking in parties actually has impacted in producing unqualified and usable accounting reports.

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

Science.gov (United States)

2010-07-16

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

14 CFR 382.101 - What other boarding and deplaning assistance must carriers provide?

Science.gov (United States)

2010-01-01

... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false What other boarding and deplaning... DISABILITY IN AIR TRAVEL Boarding, Deplaning, and Connecting Assistance § 382.101 What other boarding and deplaning assistance must carriers provide? When level-entry boarding and deplaning assistance is not...

7 CFR 3015.61 - Financial management standards.

Science.gov (United States)

2010-01-01

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

Extension Education Drives Economic Stimulus through Trade Adjustment Assistance for Farmers

Science.gov (United States)

Neibergs, J. Shannon; Mahnken, Curtis; Moore, Danna L.; Kemper, Nathan P.; Nelson, John Glenn, III; Rainey, Ron; Hipple, Patricia

2015-01-01

Trade Adjustment Assistance for Farmers (TAAF) is a national multifaceted USDA program that provided technical and financial assistance to farmers and fishermen adversely affected by import competition. This article describes how Extension was successfully mobilized to deliver the TAAF program to 10,983 producers across the nation using innovative…

24 CFR 886.314 - Financial default.

Science.gov (United States)

2010-04-01

... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Financial default. 886.314 Section... Program for the Disposition of HUD-Owned Projects § 886.314 Financial default. In the event of a financial default under the project mortgage, HUD shall have the right to make subsequent housing assistance...

Financial assistance to States and tribes to support emergency preparedness and response and the safe transportation of hazardous shipments

International Nuclear Information System (INIS)

Bradbury, J.A.; Jones, M.L.

1995-01-01

This report identifies and summarizes existing sources of financial assistance to States and Indian tribes in preparing and responding to transportation emergencies and ensuring the safe transportation of hazardous shipments through their jurisdictions. The report has been prepared as an information resource for the US Department of Energy's Office of Environmental Restoration and Waste Management, Office of Transportation, Emergency Management and Analytical Services. The report discusses funding programs administered by the following Federal agencies: Federal Emergency Management Agency; Department of Transportation; the Environmental Protection Agency; and the Department of Energy. Also included is a summary of fees assessed by some States on carriers of hazardous materials and hazardous waste. The discussion of programs is supplemented by an Appendix that provides a series of tables summarizing funding sources and amounts. The report includes several conclusions concerning the level of funding provided to Indian tribes, the relative ranking of funding sources and the variation among States in overall revenues for emergency response and safe transportation

7 CFR 3015.82 - Financial status report.

Science.gov (United States)

2010-01-01

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

Auto industry : a framework for considering federal financial assistance.

Science.gov (United States)

2008-12-05

The current economic downturn has brought significant financial stress to the auto manufacturing industry. Recent deteriorating financial, real estate, and labor markets have reduced consumer confidence and available credit, and automobile purchases ...

Financial health and sense of coherence

Directory of Open Access Journals (Sweden)

Antoni Barnard

2010-06-01

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

25 CFR 276.8 - Financial reporting requirements.

Science.gov (United States)

2010-04-01

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

CONCEPTUAL BASES OF FORMING THE SYSTEM OF FINANCIAL AND ECONOMIC PROVIDING SOCIAL PROTECTION INVOLUNTARILY DISPLACED PERSONS WITH CLUSTER APPROACH

Directory of Open Access Journals (Sweden)

Svitlana Kropelnytska

2017-08-01

Full Text Available The article systematizes approaches to financial support and social adaptation of internally displaced persons (IDPs as well as their social protection, that is based on the analysis of legal framework, situation and sources of financial and social support to the EU member states of the IDPs in Ukraine and their social security. The study of the IDPs situation and the assessment of the required resources are based on a cluster approach, which defines optimal set of problem areas requiring priority social and financial support. This allowed to develop practical recommendations for the development of a comprehensive, transparent and unified policy of social protection through the development of a conceptual framework for the financial and economic provision of social protection IDPs, which will be the basic solution to the problems of social and financial provision forced migrants in Ukraine. Key words: forced migrants, internally displaced persons, cluster, social policy, social protection, social providing, financial providing.

An Update: Changes Abound in Forestry Cost-Share Assistance Programs

Science.gov (United States)

Robert J. Moulton

1999-01-01

There have been some major changes in the line-up and funding for federal incentive programs that provide technical and financial assistance to non-industrial private forest (NIPF) landowners since I last reported on this subject ("Sorting Through Cost-Share Assistance Programs," Nov./Dec. 1994 Tree Farmer). The purpose of this article is to bring you up to...

The Use of Scaffolding in the Financial Planning Classroom: An Australian Case Study

Directory of Open Access Journals (Sweden)

Janet Cowen

2011-09-01

Full Text Available This paper focuses on changes that can be adopted to ease students’ difficulties when challenged to prepare a personal financial plan. It reports the experiences of one Australian university’s use of a ‘scaffolding’ approach that was developed specifically to support students with this task. Such scaffolds provide a support for students to accomplish the task of constructing the financial plan by providing them with early, but temporary, supporting structures at particular points in the process. Over time these supports are removed. This pedagogic approach has proved successful and has assisted students in building confidence in, and mastery of, the financial planning process.

eTeacher: Providing Personalized Assistance to E-Learning Students

Science.gov (United States)

Schiaffino, Silvia; Garcia, Patricio; Amandi, Analia

2008-01-01

In this paper we present eTeacher, an intelligent agent that provides personalized assistance to e-learning students. eTeacher observes a student's behavior while he/she is taking online courses and automatically builds the student's profile. This profile comprises the student's learning style and information about the student's performance, such…

Public Financial Accountability: A pre-requisite to the management of Development Assistance in Mozambique beyond 2015

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Clive Makina

2016-12-01

Full Text Available In Sub-Saharan Africa, Mozambique remains as one of the poorest countries in the region receiving large volumes of Development Assistance (DA from the international donor community yet the majority of its population still continue to suffer from poverty. This article places much emphasis on efficient and effective Public Financial Management (PFM as a key ingredient for the achievement of both the national and international development goals in Mozambique. Through a literature based study, the article acknowledges progress that has been recorded in the Millennium Development Goals. However, the paper considers the strengthening of PFM systems through enhanced accountability and transparency as essential elements in face of the recent global development commitment to the Sustainable Development Goals. A reviewof challenges experienced in the era of MDGs in the country points to a need for greater transparency and accountability in the management of DA if the country is to achieve the SDGs. Thus, arguing on the basis of the Agency theory, the article proposes the adoption of a stringent governance mechanism for Public Financial Management measures to shape government and donor financial accountability frameworks with the view of creating an enabling environment aimed at ensuring the achievement of Agenda 2025 and the 2030 Sustainable Development Goal (SDG targets.

13 CFR 120.714 - How are grants made to non-lending technical assistance providers (NTAP)?

Science.gov (United States)

2010-01-01

... entity that is not an Intermediary may apply to SBA for a grant to provide marketing, management and... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false How are grants made to non-lending technical assistance providers (NTAP)? 120.714 Section 120.714 Business Credit and Assistance SMALL BUSINESS...

77 FR 37742 - Community Development Financial Institutions Fund

Science.gov (United States)

2012-06-22

... DEPARTMENT OF THE TREASURY Community Development Financial Institutions Fund Funding Opportunity... pending for assistance under the FY 2012 round of the Community Development Financial Institutions Program... of the BEA Program. The BEA Program is administered by the Community Development Financial...

Simulation game provides financial management training.

Science.gov (United States)

Uhles, Neville; Weimer-Elder, Barbette; Lee, James G

2008-01-01

Adventist HealthCare developed a workshop with a reality simulation game as an engaging means to teach nonfinancial managers about the relationships between cash flow, income statements, and balance sheets. Thirty AHC staff, about half financial and half nonfinancial, were trained as workshop facilitators, and all managers with budget oversight were asked to complete the workshop. The workshop was very positively received; participants' average scores on workshop questionnaires increased from 77.4 percent correct on a presession questionnaire to 91.3 percent correct on a postsession questionnaire.

Financial-Ratio Analysis and Medical School Management.

Science.gov (United States)

Eastaugh, Steven R.

1980-01-01

The value of a uniform program of financial assistance to medical education and research is questioned. Medical schools have an uneven ability to compensate for declining federal capitation and research grants. Financial-ratio analysis and cluster analysis are utilized to suggest four adaptive responses to future financial pressures. (Author/MLW)

Financial risk sharing with providers in health maintenance organizations, 1999.

Science.gov (United States)

Gold, Marsha R; Lake, Timothy; Hurley, Robert; Sinclair, Michael

2002-01-01

The transfer of financial risk from health maintenance organizations (HMOs) to providers is controversial. To provide timely national data on these practices, we conducted a telephone survey in 1999 of a multi-staged probability sample of HMOs in 20 of the nation's 60 largest markets, accounting for 86% of all HMO enrollees nationally. Among those sampled, 82% responded. We found that HMOs' provider networks with physicians, hospitals, skilled nursing homes, and home health agencies are complex and multi-tiered Seventy-six percent of HMOs in our study use contracts for their HMO products that involve global, professional services, or hospital risk capitation to intermediate entities. These arrangements account for between 24.5 million and 27.4 million of the 55.9 million commercial and Medicare HMO enrollees in the 60 largest markets. While capitation arrangements are particularly common in California, they are more common elsewhere than many assume. The complex layering of risk sharing and delegation of care management responsibility raise questions about accountability and administrative costs in managed care. Do complex structures provide a way to involve providers more directly in managed care, or do they diffuse authority and add to administrative costs?

40 CFR 31.20 - Standards for financial management systems.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 1 2010-07-01 2010-07-01 false Standards for financial management... violation of the restrictions and prohibitions of applicable statutes. (b) The financial management systems... the financial management system of any applicant for financial assistance as part of a preaward review...

38 CFR 43.20 - Standards for financial management systems.

Science.gov (United States)

2010-07-01

... violation of the restrictions and prohibitions of applicable statutes. (b) The financial management systems... the financial management system of any applicant for financial assistance as part of a preaward review... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Standards for financial...

36 CFR 1207.20 - Standards for financial management systems.

Science.gov (United States)

2010-07-01

... financial management systems. (a) A State must expand and account for grant funds in accordance with State... management systems of other grantees and subgrantees must meet the following standards: (1) Financial... the financial management system of any applicant for financial assistance as part of a preaward review...

10 CFR Appendix C to Part 50 - A Guide for the Financial Data and Related Information Required To Establish Financial...

Science.gov (United States)

2010-01-01

..., corporate affiliates, or others (such as financial institutions) upon which the applicant is relying for financial assistance. If the sources of funds relied upon include parent companies or other corporate... 10 Energy 1 2010-01-01 2010-01-01 false A Guide for the Financial Data and Related Information...

The future of the provision process for mobility assistive technology: a survey of providers.

Science.gov (United States)

Dicianno, Brad E; Joseph, James; Eckstein, Stacy; Zigler, Christina K; Quinby, Eleanor J; Schmeler, Mark R; Schein, Richard M; Pearlman, Jon; Cooper, Rory A

2018-03-20

The purpose of this study was to evaluate the opinions of providers of mobility assistive technologies to help inform a research agenda and set priorities. This survey study was anonymous and gathered opinions of individuals who participate in the process to provide wheelchairs and other assistive technologies to clients. Participants were asked to rank the importance of developing various technologies and rank items against each other in terms of order of importance. Participants were also asked to respond to several open-ended questions or statements. A total of 161 providers from 35 states within the USA consented to participation and completed the survey. This survey revealed themes of advanced wheelchair design, assistive robotics and intelligent systems, human machine interfaces and smart device applications. It also outlined priorities for researchers to provide continuing education to clients and providers. These themes will be used to develop research and development priorities. Implications for Rehabilitation • Research in advanced wheelchair design is needed to facilitate travel and environmental access with wheelchairs and to develop alternative power sources for wheelchairs.• New assistive robotics and intelligent systems are needed to help wheelchairs overcome obstacles or self-adjust, assist wheelchair navigation in the community, assist caregivers and transfers, and aid ambulation.• Innovations in human machine interfaces may help advance the control of mobility devices and robots with the brain, eye movements, facial gesture recognition or other systems.• Development of new smart devices is needed for better control of the environment, monitoring activity and promoting healthy behaviours.

22 CFR 226.52 - Financial reporting.

Science.gov (United States)

2010-04-01

... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Financial reporting. 226.52 Section 226.52 Foreign Relations AGENCY FOR INTERNATIONAL DEVELOPMENT ADMINISTRATION OF ASSISTANCE AWARDS TO U.S. NON-GOVERNMENTAL ORGANIZATIONS Post-award Requirements Reports and Records § 226.52 Financial reporting. USAID...

40 CFR 40.160-2 - Financial status report.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 1 2010-07-01 2010-07-01 false Financial status report. 40.160-2 Section 40.160-2 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY GRANTS AND OTHER FEDERAL ASSISTANCE RESEARCH AND DEMONSTRATION GRANTS § 40.160-2 Financial status report. A financial status report...

Teaching Financial Literacy across the Generations

Science.gov (United States)

Jokela, Becky Hagen; Hendrickson, Lori; Haynes, Barbara

2013-01-01

This article describes a tool developed by educators of the University of Minnesota Extension and University of Wisconsin Cooperative Extension to assist professionals as they plan financial education for participants. In today's changing economy, financial education is essential throughout one's life cycle. By understanding learner…

7 CFR 1421.404 - Financial security.

Science.gov (United States)

2010-01-01

... 7 Agriculture 10 2010-01-01 2010-01-01 false Financial security. 1421.404 Section 1421.404...-MARKETING ASSISTANCE LOANS AND LOAN DEFICIENCY PAYMENTS FOR 2008 THROUGH 2012 Designated Marketing Associations for Peanuts § 1421.404 Financial security. In order to be approved to handle loans and loan...

Senior Financial Analyst – External Funds Management | IDRC ...

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

Job Summary The Senior Financial Analyst, External Funds Management is responsible ... in accordance with the donor agreements and accounting principles. ... Assist the Manager in the development of the financial accounting structure for ...

45 CFR 95.705 - Equipment costs-Federal financial participation.

Science.gov (United States)

2010-10-01

... 45 Public Welfare 1 2010-10-01 2010-10-01 false Equipment costs-Federal financial participation... INSURANCE PROGRAMS) Equipment Acquired Under Public Assistance Programs § 95.705 Equipment costs—Federal financial participation. (a) General rule. In computing claims for Federal financial participation...

Kingdom of Morocco : Financial Sector Assessment Update

OpenAIRE

World Bank

2008-01-01

A joint World Bank and International Monetary Fund team visited Morocco in November 2007 at the request of the authorities to update the analysis and recommendations made in the framework of the Financial Sector Assessment Program (FSAP) in 2002 and to assist the authorities in preparing their medium-term strategy for modernizing financial intermediation in Morocco. This Financial Sector A...

Financial Capability and Sociodemographic Factors among Survivors of Human Trafficking.

Science.gov (United States)

Okech, David; McGarity, Stephen Vandiver; Hansen, Nathan; Burns, Abigail C; Howard, Waylon

2018-01-01

Improving the economic well-being of the girls and women is a key to reducing re-trafficking and in providing stability that survivors can use to rebuild their lives. The study looks at how various sociodemographic traits affected the financial capability of n = 144 women and girls who received intervention at a residential care facility in Ghana, West Africa. Three domain of financial capability are assessed in this, i.e., financial risk, financial planning, and financial saving. A scaled likelihood ratio test (chi-square difference test) was used to evaluate the significance of each direct covariate effect(%). Each of the overall goodness-of-fit indices suggested that the initial CFA model fit the data well, χ 2 (19, N = 144)  = 31.45, p = 0.04, RMSEA = 0.067 (90% CI: 0.017-0.108), TLI = 0.923, CFI = 0.948. Older women reported lower levels of financial savings than younger women. We found that women with secondary school education or higher reported significantly higher financial risk than women with less education. Women with children reported lower levels of financial saving than women without children. Married women indicated significantly more financial saving than single women. There was a significant negative effect of time spent in trafficking conditions on financial saving, indicating the highest average level of financial savings at intervention and decreased thereafter. Programs and policies in resource-scarce contexts that aim to assist trafficking survivors must go beyond providing psychosocial counseling and focus also on economic development opportunities.

41 CFR 105-71.120 - Standards for financial management systems.

Science.gov (United States)

2010-07-01

... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false Standards for financial... violation of the restrictions and prohibitions of applicable statutes. (b) The financial management systems... the financial management system of any applicant for financial assistance as part of a preaward review...

12 CFR 225.86 - What activities are permissible for any financial holding company?

Science.gov (United States)

2010-01-01

... authority for digital signatures and authenticating the identity of persons conducting financial and... such products or services; or (2) A government or government agency that provides information concerning the services or benefits made available by the government or government agency, assists persons in...

44 CFR 13.20 - Standards for financial management systems.

Science.gov (United States)

2010-10-01

... 44 Emergency Management and Assistance 1 2010-10-01 2010-10-01 false Standards for financial... Standards for financial management systems. (a) A State must expand and account for grant funds in... financial management systems of other grantees and subgrantees must meet the following standards: (1...

13 CFR 143.20 - Standards for financial management systems.

Science.gov (United States)

2010-01-01

... financial reporting requirements of the grant or subgrant. (2) Accounting records. Grantees and subgrantees... advances to the grantees. (c) An awarding agency may review the adequacy of the financial management system... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Standards for financial management...

Microsoft Dynamics GP 2013 financial management

CERN Document Server

Grieve, Ian

2013-01-01

A standard tutorial-based approach covering Microsoft Dynamics GP 2013 and its six financial modules. The book is intended to allow users to improve their system use and workflow by introducing new modules to assist in financial management.This book is for you if you're a Dynamics GP partner, or Dynamics GP user, primarily focused on delivering application optimizations. This book assumes that you have a working knowledge of Microsoft Dynamics GP and have an understanding of the requirements of financial management.

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

Science.gov (United States)

2012-06-22

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

28 CFR 17.42 - Positions requiring financial disclosure.

Science.gov (United States)

2010-07-01

... 28 Judicial Administration 1 2010-07-01 2010-07-01 false Positions requiring financial disclosure... INFORMATION AND ACCESS TO CLASSIFIED INFORMATION Access to Classified Information § 17.42 Positions requiring financial disclosure. (a) The Assistant Attorney General for Administration, in consultation with the...

Why Financial Advice Cannot Substitute for Financial Literacy?

OpenAIRE

M. Debbich

2015-01-01

This paper examines the ability of financial advice provided by sellers of financial services to substitute for financial literacy of customers. I set up a simple theoretical model in which an informed financial advisor communicates with a less informed customer of financial services. Given the existence of a conflict of interest from the advisor's perspective, the model predicts that only well financially sophisticated customers receive relevant information from the advisor. This fact tends ...

Financial integration and financial development in transition economies: What happens during financial crises?

Directory of Open Access Journals (Sweden)

Igor Masten

2011-12-01

Full Text Available

This paper provides an empirical analysis of the role of financial development and financial integration in the growth dynamics of transition countries. We focus on the role of financial integration in determining the impact of financial development on growth, distinguishing “normal times” from periods of financial crises. In addition to confirming the significant positive effect on growth exerted by financial development and financial integration, our estimates show that a higher degree of financial openness tends to reduce the contractionary effect of financial crises, by cushioning the effect on the domestic supply of credit. Consequently, the high reliance on international capital flows by transition countries does not necessarily increase their financial fragility. This implies that financial protectionism is a self-defeating policy, at least for transition countries.

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

Science.gov (United States)

2010-01-01

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

The Activities of Community Organizations in Providing Assistance to Prisoners of World War I

Directory of Open Access Journals (Sweden)

Gulzhaukhar K. Kokebayeva

2016-12-01

Full Text Available The main purpose of this article is to examine the activities of the International Committee of the Red Cross and other community organizations in providing assistance to prisoners of the World War I. According to Article 15 of the Hague Convention of 1907, organizations that assist the prisoners of war, as well as their representatives can use all the benefits from the authorities of the warring countries. Representatives of these organizations are allowed to distribute benefits to places of detention of POWs, provided that a nominal permit is issued by the military authorities. During the World War I, the community organizations played a significant role in providing material and moral support to prisoners of war of belligerent countries. The role of the Red Cross in the protection of war victims and providing assistance to the POWs during the World War I is undeniable, international and national organizations interacted as natural mediators and influenced their own governments, in order to further alleviate the plight of the prisoners of war.

Financial System of Malaysia: the Concept of Financial Dispute

Directory of Open Access Journals (Sweden)

Evgenia E. Frolova

2017-01-01

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

Assistance dogs provide a useful behavioral model to enrich communicative skills of assistance robots.

Science.gov (United States)

Gácsi, Márta; Szakadát, Sára; Miklósi, Adám

2013-01-01

These studies are part of a project aiming to reveal relevant aspects of human-dog interactions, which could serve as a model to design successful human-robot interactions. Presently there are no successfully commercialized assistance robots, however, assistance dogs work efficiently as partners for persons with disabilities. In Study 1, we analyzed the cooperation of 32 assistance dog-owner dyads performing a carrying task. We revealed typical behavior sequences and also differences depending on the dyads' experiences and on whether the owner was a wheelchair user. In Study 2, we investigated dogs' responses to unforeseen difficulties during a retrieving task in two contexts. Dogs displayed specific communicative and displacement behaviors, and a strong commitment to execute the insoluble task. Questionnaire data from Study 3 confirmed that these behaviors could successfully attenuate owners' disappointment. Although owners anticipated the technical competence of future assistance robots to be moderate/high, they could not imagine robots as emotional companions, which negatively affected their acceptance ratings of future robotic assistants. We propose that assistance dogs' cooperative behaviors and problem solving strategies should inspire the development of the relevant functions and social behaviors of assistance robots with limited manual and verbal skills.

Descriptive study of external employee assistance program providers (EAP) in Japan.

Science.gov (United States)

Muto, Takashi; Haruyama, Yasuo; Higashi, Toshiaki

2012-01-01

The mental health problems of employees have become a major occupational health issue in Japan. External employee assistance program providers (EAP) have become important in mental health care for workers, but their activities are poorly documented. This descriptive study was undertaken to clarify the status and future tasks of EAP in Japan. The subjects were all EAP (n=27) registered in the Japanese Chapter of Employee Assistance Professionals Association. The questionnaire survey was conducted in January 2007. We received 13 replies, a response rate of 54.2%. Most EAP provided seminars, stress checks, stress management, counseling, and support for a return to work. The number of EAP contracted with small-scale enterprises was small. EAP communicated infrequently with companies. To promote the use of EAP, their advertising, education and training of staff, accumulation of scientific evidence, development of an official certification system for staff, and improvement of contents of EAP services were cited.

The 1962 programme of technical assistance

International Nuclear Information System (INIS)

1962-01-01

Experts and equipment are provided by the Agency in response to requests from Member States after the requests have been examined by technical, financial and other relevant criteria. Under the 1962 programme to be financed with the Agency's own resources, assistance in the form of services of experts and equipment will be given to the following countries: Argentina, Brazil, Burma, Ceylon, Chile, Denmark, El Salvador, Ghana, Haiti, Indonesia, Iran, Iraq, Israel, Japan, Korea, Mexico, Pakistan, Paraguay, the Philippines, Portugal, Thailand, Tunisia, Turkey, the United Arab Republic, and Yugoslavia. Some details of the individual projects of assistance to be financed with the Agency's own resources are given

Factors affecting financial stability of small and medium enterprises: A case study of emerging markets

Directory of Open Access Journals (Sweden)

Nonhlanhla Mbatha

2017-02-01

Full Text Available Small and Medium Enterprises (SMEs play a significant role in the South African economy as they provide job opportunities to communities and contribute to the South African gross domestic product. However, the majority of small businesses lack financial skills, which results in the falsification of financial information and analysis and inaccurate financial reports leading to decline of confidence by investors and negative impact on stakeholders. Therefore, this study examines the critical factors that affect SME’s financial stability which in the long run result in the liquidation of SMEs. The study was descriptive and quantitative in nature, using questionnaires to collect data from a sample of one hundred and twenty (120 SMEs across the Durban area. The findings show that lack of understanding of financial reporting has a negative impact on the financial stability of the business. Also the lack of insufficient financial experience proved to have a negative impact on the financial stability of SMEs. The study recommends that a short accounting programme should be developed by government incubators to assist and provide owners and accounts staff of SMEs with practical experience in financial reporting in order to increase their level of understanding financial reporting processes.

76 FR 26579 - Procedures for Submitting to the Department of Energy Trade Secrets and Commercial or Financial...

Science.gov (United States)

2011-05-09

... assistance can take the form of financial assistance (i.e., grants, cooperative agreements, and technology... Department of Energy Trade Secrets and Commercial or Financial Information That Is Privileged or Confidential... of trade secrets and commercial or financial information that is privileged or confidential, where...

45 CFR 234.11 - Assistance in the form of money payments.

Science.gov (United States)

2010-10-01

... 45 Public Welfare 2 2010-10-01 2010-10-01 false Assistance in the form of money payments. 234.11... FINANCIAL ASSISTANCE TO INDIVIDUALS § 234.11 Assistance in the form of money payments. (a) Federal financial participation is available in money payments made under a State plan under title I, IV-A, X, XIV, or XVI of the...

Financial Analyst | IDRC - International Development Research Centre

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

You will assist the Chief and the Senior Financial Analyst in the discharge of their responsibilities, and backs up the Senior Financial Analyst, Treasury ... in the FAD Annual Work Plan), at the request of the Director, and ensures deliverables are met within assigned time lines as set by the FAD Manager leading the initiative;

14 CFR 382.97 - To which aircraft does the requirement to provide boarding and deplaning assistance through the...

Science.gov (United States)

2010-01-01

... provide boarding and deplaning assistance through the use of lifts apply? 382.97 Section 382.97... REGULATIONS NONDISCRIMINATION ON THE BASIS OF DISABILITY IN AIR TRAVEL Boarding, Deplaning, and Connecting Assistance § 382.97 To which aircraft does the requirement to provide boarding and deplaning assistance...

Demonstrating the financial impact of clinical libraries: a systematic review.

Science.gov (United States)

Madden, Anne; Collins, Pamela; McGowan, Sondhaya; Stevenson, Paul; Castelli, David; Hyde, Loree; DeSanto, Kristen; O'Brien, Nancy; Purdon, Michelle; Delgado, Diana

2016-09-01

The purpose of this review is to evaluate the tools used to measure the financial value of libraries in a clinical setting. Searches were carried out on ten databases for the years 2003-2013, with a final search before completion to identify any recent papers. Eleven papers met the final inclusion criteria. There was no evidence of a single 'best practice', and many metrics used to measure financial impact of clinical libraries were developed on an ad hoc basis locally. The most common measures of financial impact were value of time saved, value of resource collection against cost of alternative sources, cost avoidance and revenue generated through assistance on grant submissions. Few papers provided an insight into the longer term impact on the library service resulting from submitting return on investment (ROI) or other financial impact statements. There are limited examples of metrics which clinical libraries can use to measure explicit financial impact. The methods highlighted in this literature review are generally implicit in the measures used and lack robustness. There is a need for future research to develop standardised, validated tools that clinical libraries can use to demonstrate their financial impact. © 2016 Health Libraries Group.

Applying a Stochastic Financial Planning System to an Individual: Immediate or Deferred Life Annuities?

DEFF Research Database (Denmark)

Konicz, Agnieszka Karolina; Mulvey, John M.

2013-01-01

of such financial decisions, especially in the retirement arena. They present as an example the choice to purchase a life annuity for a middle-aged person. Buyers must choose whether to purchase before retirement or at the date of retirement. The article provides some guidelines on whether or not to purchase......Individuals are often faced with financial decisions that have long-term implications for themselves and their families, but they have few sources of unbiased assistance. The authors suggest that a stochastic financial planning system, properly constructed and calibrated, can be applied to a number...... deferred life annuities, and who might most benefit from such a purchase....

34 CFR 86.302 - What are the procedures used by the Secretary for providing information or technical assistance?

Science.gov (United States)

2010-07-01

... providing information or technical assistance? 86.302 Section 86.302 Education Office of the Secretary... information or technical assistance? (a) The Secretary provides information or technical assistance to an IHE in writing, through site visits, or by other means. (b) The IHE shall inform the Secretary of any...

75 FR 42766 - National Flood Insurance Program (NFIP); Assistance to Private Sector Property Insurers...

Science.gov (United States)

2010-07-22

...] National Flood Insurance Program (NFIP); Assistance to Private Sector Property Insurers, Availability of... Financial Assistance/Subsidy Arrangement (Arrangement), (90 as of June 1, 2010) private sector property... Financial Assistance/ Subsidy Arrangement (Arrangement) to notify private insurance companies (Companies...

76 FR 45281 - National Flood Insurance Program (NFIP); Assistance to Private Sector Property Insurers...

Science.gov (United States)

2011-07-28

...] National Flood Insurance Program (NFIP); Assistance to Private Sector Property Insurers, Availability of... Financial Assistance/Subsidy Arrangement (Arrangement), 87 (as of July 1, 2011) private sector property... Financial Assistance/ Subsidy Arrangement (Arrangement) to notify private insurance companies (Companies...

10 CFR 600.341 - Monitoring and reporting program and financial performance.

Science.gov (United States)

2010-01-01

... 10 Energy 4 2010-01-01 2010-01-01 false Monitoring and reporting program and financial performance. 600.341 Section 600.341 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS FINANCIAL... Organizations Post-Award Requirements § 600.341 Monitoring and reporting program and financial performance. (a...

Free tax assistance and the earned income tax credit: vital resources for social workers and low-income families.

Science.gov (United States)

Lim, Younghee; DeJohn, Tara V; Murray, Drew

2012-04-01

As the United States' economy continues to experience challenges, more families at or near the poverty level fall prey to predatory financial practices. Their vulnerability to these operations is increased by a lack of knowledge of asset-building resources and alternative financial services. This article focuses on Volunteer Income Tax Assistance (VITA)--a free income tax preparation program, which is a vital resource available to low-income families. Unfortunately, VITA is largely underused and often unknown to economically strained families and to the social workers and other professionals to whom these families turn for assistance. This article concludes with policy and practice implications for social workers and other professionals engaged in providing services to financially vulnerable families.

78 FR 79675 - Guidance to Federal Financial Assistance Recipients Regarding Title VI Prohibition Against...

Science.gov (United States)

2013-12-31

... or services, understanding and exercising important rights, complying with applicable... timely manner: --When providing oral assistance, recipients should ensure competency of the language service provider, no matter which of the strategies outlined below are used. Competency requires more than...

Materiality from financial towards non-financial reporting

OpenAIRE

Chiara Mio

2013-01-01

The article aims at discussing the evolution of the concept of materiality in financial and, more specifically, non-financial reporting. Materiality will play a central role in the next years in order for reports to reach conciseness, which is at present one of the main goals both financial and non-financial reporting (in particular Integrated Reporting) aims to achieve. The article reviews the most relevant materiality frameworks and definitions and provides further insights for the advancem...

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

Science.gov (United States)

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

2016-10-01

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

43 CFR 12.60 - Standards for financial management systems.

Science.gov (United States)

2010-10-01

... 43 Public Lands: Interior 1 2010-10-01 2010-10-01 false Standards for financial management systems... AUDIT REQUIREMENTS AND COST PRINCIPLES FOR ASSISTANCE PROGRAMS Uniform Administrative Requirements for... Standards for financial management systems. (a) A State must expand and account for grant funds in...

Financial Statements Analysis

OpenAIRE

Tănase Alin-Eliodor

2014-01-01

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

FINANCIAL COMUNICATION THROUGH THE FINANCIAL STATEMENTS ACORDING TO THE INTERNATIONAL ACCOUNTING SETTLEMENTS

OpenAIRE

Elena Hlaciuc; Camelia Mihalciuc; Anisoara Apetri

2008-01-01

The major financial statements are designed to provide a picture of theoverall financial position and performance of the business. In order to provide thisoverall picture, the accounting system will normally produce five major financialreports on a regular recurring basis. These financial statements, taken together,provide on overall picture of the financial health of the business. It says that who hasthe information has the power, and the way that it gets from the receiver iscommunication. F...

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

Science.gov (United States)

2010-09-07

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

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.

77 FR 46069 - Request for Information on Effective Financial Education

Science.gov (United States)

2012-08-02

...' financial decision-making capabilities. DATES: Comments must be received on or before October 31, 2012... public disclosure. Sensitive personal information such as account numbers or Social Security numbers... their financial decision making capabilities. OFE is interested in promoting innovation to assist...

77 FR 13980 - Guidance to Federal Financial Assistance Recipients Regarding the Title VI Prohibition Against...

Science.gov (United States)

2012-03-08

... LEP persons can be a barrier to accessing important benefits or services, understanding and exercising... providing competent interpreters in a timely manner. Competence of Interpreters. When providing oral assistance, recipients should ensure competency of the language service provider, no matter which of the...

Defense Homeowners Assistance Fund Financial Statements For FY 1992

National Research Council Canada - National Science Library

Hendricks, Nancy

1993-01-01

The primary objective of the audit was to determine whether the Fund's FY 1992 financial statements were presented fairly in accordance with generally accepted accounting principles for Federal entities...

48 CFR 819.7110 - Developmental assistance.

Science.gov (United States)

2010-10-01

... to, the following: (a) Guidance relating to— (1) Financial management; (2) Organizational management; (3) Overall business management/planning; (4) Business development; and (5) Technical assistance. (b... SOCIOECONOMIC PROGRAMS SMALL BUSINESS PROGRAMS VA Mentor-Protégé Program 819.7110 Developmental assistance...

48 CFR 519.7012 - Developmental assistance.

Science.gov (United States)

2010-10-01

... guidance relating to— (1) Financial management; (2) Organizational management; (3) Overall business management/planning; and (4) Business development. (b) Engineering and other technical assistance. (c) Loans... SOCIOECONOMIC PROGRAMS SMALL BUSINESS PROGRAMS GSA Mentor-Protégé Program 519.7012 Developmental assistance...

Measuring financial strain in the lives of survivors of intimate partner violence.

Science.gov (United States)

Hetling, Andrea; Stylianou, Amanda Mathisen; Postmus, Judy L

2015-03-01

Agencies serving survivors of intimate partner violence (IPV) often include economic empowerment programs and approaches as a way to assist survivors struggling with avoiding poverty and gaining financial independence. Understanding and addressing the economic needs of IPV survivors are more complex than just knowing their income. Indeed, survivors' ability to manage their finances and any financial stress or strain should also be assessed to fully understand their needs. The Financial Strain Survey (FSS) provides a useful tool for screening and understanding survivors' complex financial needs. Using data from 457 IPV survivors from seven U.S. states and Puerto Rico, the current study evaluates the factor structure, reliability, and validity of using the FSS with IPV survivors. Findings indicate that the FSS is a reliable instrument for use with IPV survivors. The conclusion discusses the FSS as a practical tool for both practice and research with this population. © The Author(s) 2014.

78 FR 773 - Hartford Financial Services Group, Inc., Commercial/Actuarial/Information Delivery Services (IDS...

Science.gov (United States)

2013-01-04

... Services Group, Inc., Commercial/Actuarial/ Information Delivery Services (IDS)/Corporate & Financial... Assistance (TAA) applicable to workers and former workers of Hartford Financial Services Group, Inc., Commercial/ Actuarial/Information Delivery Services (IDS)/Corporate & Financial Reporting group, Hartford...

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

Science.gov (United States)

2011-10-24

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

The What, Why and How of Generic Skills: A Financial Planning Case Study

Directory of Open Access Journals (Sweden)

Craig Cameron

2014-10-01

Full Text Available Financial planning in Australia is moving away from its traditional characterisation as an “industry” and towards a “profession”. A key feature of any profession is an educational framework that facilitates the development of technical knowledge and generic skills by students so that they can successfully transition into the workplace. The Australian Securities and Investments Commission (ASIC is currently reviewing changes to that educational framework (ASIC 2011; ASIC 2013, while the Financial Planning Association (FPA has recently introduced revised and enhanced educational requirements through the Financial Planning Education Council (FPEC (FPA 2010; FPEC 2012. Stakeholder input will be critical for the development of financial planning education programs that meet the higher standards of a profession. In particular, what are the generic skills needed by financial planners; and which are currently seen to be most deficient? This paper is an instrumental case study involving interviews with 24 financial planning firms which explore the what, why and how of generic skills. This qualitative study provides a greater insight into generic skills by identifying skill importance and deficiency, as well as possible solutions to assist with the financial planning industry moving to a profession.

77 FR 834 - Delegation of Authority; Delegation of Authority No. 12-A (Revision 5) Re-delegation of Financial...

Science.gov (United States)

2012-01-06

... SMALL BUSINESS ADMINISTRATION Delegation of Authority; Delegation of Authority No. 12-A (Revision 5) Re-delegation of Financial Assistance; Amendment 3 AGENCY: U.S. Small Business Administration. ACTION: Notice of Amendment to Delegation of Authority. SUMMARY: This document provides the public notice...

Information sharing for effective IT incident resolving in IT service provider networks: A financial service case study

NARCIS (Netherlands)

Vlietland, J.; Vliet, J.C.

2015-01-01

Information technology (IT)-enabled financial services are typically delivered by a network of interdependent IT service providers. Such networks need information to resolve IT incidents in their delivered IT services. The objective of this research is to identify the set of information that needs

Development of a financial literacy course for patients with newly diagnosed cancer.

Science.gov (United States)

Shankaran, Veena; Linden, Hannah; Steelquist, Jordan; Watabayashi, Kate; Kreizenbeck, Karma; Leahy, Tony; Overstreet, Karen

2017-03-01

Although patients with cancer often face serious financial hardships, few studies have reported on strategies to mitigate this burden. Improving literacy about the financial aspects of cancer care may decrease the negative financial impact of cancer diagnosis and treatment. We obtained input from patient stakeholders on the perceived value and optimal design of a financial literacy program in the advanced cancer setting. Prospective cohort survey.  A series of semi-structured interviews were conducted, during which patients with either colorectal or breast cancer were asked to describe the impact of cancer on their finances and employment, to state their preferences about discussing costs with their providers, and to give input on development of a financial literacy course. Twenty-one patients (76% Caucasian) completed interviews, the majority of whom had Medicare or commercial insurance (71%). Lost income from early retirement or disability was the most financially burdensome experience for 67% of patients. The majority of patients (76%) reported that a financial literacy course would be helpful in navigating the cost of cancer care. Most preferred the course be administered at diagnosis in a live group format. Feedback from patients with cancer supported the development of a group financial literacy course that addresses barriers to discussing cost concerns, employment changes during cancer, and available resources for financial assistance.

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

Science.gov (United States)

2010-01-07

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

DEVELOPMENT OF DECISION MAKING BY MANAGERS WITH FINANCIAL AND ACCOUNTING INFORMATION

Directory of Open Access Journals (Sweden)

Boghean Florin

2014-07-01

Full Text Available The quality conditioning of an accountant's job corresponds thus with the competitive level in the company. The operationalization of the used specialty language, on the one hand and on the other hand the efficient management of the financial situation acquire a significant role regarding a strategic partnership at the micro and macroeconomic level in business as long as the managerial structures of understanding the economic reality are put in correlation with the accountant's socio-professional training in the firm/concern. Even if the professional accountant is paid by a determined client, which is the final beneficiary of the development service or audit financial statements, the information drawn from these financial statements are used by those who form the public. In this way, the accounting profession is distinguished from the other profession by accepting its responsibility to the public. There are numerous studies on an international level, dealing with various methods of improving the decision making process. The most competitive multinational companies have already considered the opportunities favored by financial adjustments, directed at streamlining the accounting functions and they have also trained professionals in the field of accounting that would successfully perform as business partners, thus assisting the decision making process within the organization. The financial adjustments have become essential for many companies that have thus gained a significant competitive advantage. The plan for improving the efficiency of the financial function is very clear, but the training of the business partners who would provide assistance in making decisions still remains a challenge. The economic perspective on the account reality highlights a pragmatic materialization, at the company’s level, of some specific skills designed to support the important role that the financial situations have. So, the individual significations of the

Examining the Highs and Lows of the Collaborative Relationship Between Technical Assistance Providers and Prevention Implementers.

Science.gov (United States)

Chilenski, Sarah M; Welsh, Janet; Olson, Jonathan; Hoffman, Lesa; Perkins, Daniel F; Feinberg, Mark E

2018-02-01

The PROSPER model uses a three-tiered community partnership, university researcher, and Cooperative Extension-based technical assistance system to support the delivery of evidence-based interventions in communities. This study examines the trajectory and predictors of the collaborative relationship between technical assistance providers and community teams across the three phases of organization, implementation, and sustainability. Members of 14 PROmoting School-university-community Partnerships to Enhance Resilience (PROSPER) community teams and directors of local agencies rated communities' levels of readiness and adolescent substance use norms. Technical assistance providers rated their collaborative relationship with their teams at 14 occasions across 4.5 years. Results from mixed models show that levels of collaboration were stable until the sustainability phase, when they increased significantly. Team differences in change were significant during the implementation phase. Community readiness predicted levels of the collaborative relationship over time: high community readiness was associated with a high level of collaboration during organization, but a decline in collaboration during implementation. These results provide a more nuanced understanding of the relationship between technical assistance provision and community prevention teams and lead to recommendations to improve dissemination models to achieve a greater public health impact.

The Activities of Community Organizations in Providing Assistance to Prisoners of World War I

OpenAIRE

Gulzhaukhar K. Kokebayeva; Ryskeldy S. Myrzabekova; Moldakhmet S. Myrzabekov

2016-01-01

The main purpose of this article is to examine the activities of the International Committee of the Red Cross and other community organizations in providing assistance to prisoners of the World War I. According to Article 15 of the Hague Convention of 1907, organizations that assist the prisoners of war, as well as their representatives can use all the benefits from the authorities of the warring countries. Representatives of these organizations are allowed to distribute benefits to places of...

77 FR 76606 - Community Development Financial Institutions Fund

Science.gov (United States)

2012-12-28

... technical assistance, entrepreneurship training, and financial management skill-building (including... documents such as strategic plans or market studies unless the CDFI Fund has specifically requested such...

Financial Statements

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

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

13 CFR 107.1220 - Requirement for Licensee to file quarterly financial statements.

Science.gov (United States)

2010-01-01

... quarterly financial statements. 107.1220 Section 107.1220 Business Credit and Assistance SMALL BUSINESS... financial statements. As long as any part of SBA's Leverage commitment is outstanding, you must give SBA a Financial Statement on SBA Form 468 (Short Form) as of the close of each quarter of your fiscal year (other...

The effect of financial incentives on the quality of health care provided by primary care physicians.

Science.gov (United States)

Scott, Anthony; Sivey, Peter; Ait Ouakrim, Driss; Willenberg, Lisa; Naccarella, Lucio; Furler, John; Young, Doris

2011-09-07

The use of blended payment schemes in primary care, including the use of financial incentives to directly reward 'performance' and 'quality' is increasing in a number of countries. There are many examples in the US, and the Quality and Outcomes Framework (QoF) for general practitioners (GPs) in the UK is an example of a major system-wide reform. Despite the popularity of these schemes, there is currently little rigorous evidence of their success in improving the quality of primary health care, or of whether such an approach is cost-effective relative to other ways to improve the quality of care. The aim of this review is to examine the effect of changes in the method and level of payment on the quality of care provided by primary care physicians (PCPs) and to identify:i) the different types of financial incentives that have improved quality;ii) the characteristics of patient populations for whom quality of care has been improved by financial incentives; andiii) the characteristics of PCPs who have responded to financial incentives. We searched the Cochrane Effective Practice and Organisation of Care (EPOC) Trials Register, Cochrane Central Register of Controlled Trials (CENTRAL) and Cochrane Database of Systematic Reviews (CDSR) (The Cochrane Library), MEDLINE, HealthSTAR, EMBASE, CINAHL, PsychLIT, and ECONLIT. Searches of Internet-based economics and health economics working paper collections were also conducted. Finally, studies were identified through the reference lists of retrieved articles, websites of key organisations, and from direct contact with key authors in the field. Articles were included if they were published from 2000 to August 2009. Randomised controlled trials (RCT), controlled before and after studies (CBA), and interrupted time series analyses (ITS) evaluating the impact of different financial interventions on the quality of care delivered by primary healthcare physicians (PCPs). Quality of care was defined as patient reported outcome

12 CFR 1805.402 - Assistance limits.

Science.gov (United States)

2010-01-01

... COMMUNITY DEVELOPMENT FINANCIAL INSTITUTIONS PROGRAM Investment Instruments § 1805.402 Assistance limits. (a... Affiliates during any three-year period. (b) If an Awardee proposes to establish a new Affiliate to serve an..., currently served by the Awardee or its Affiliates, the Awardee may receive additional assistance pursuant to...

43 CFR 404.12 - Can Reclamation provide assistance with the construction of a rural water supply project under...

Science.gov (United States)

2010-10-01

... the construction of a rural water supply project under this program? 404.12 Section 404.12 Public... RECLAMATION RURAL WATER SUPPLY PROGRAM Overview § 404.12 Can Reclamation provide assistance with the construction of a rural water supply project under this program? Reclamation may provide assistance with the...

Enhancing Financial Security in Agricultural Business: Financial and Property Aspects

OpenAIRE

Yuliya Bezdushna

2014-01-01

The article provides the analysis of information support for the developing agrarian businesses financial security activities. The impact of financial statements on financial security has been proved through generalization procedure of such calculating indicators as operating margin, return on assets, total liquidity ratio and financial autonomy ratio. A causal effect between mass underestimation of operating fixed assets in accounting and inflated profitability rates in agribusinesses operat...

Financial Derivatives

OpenAIRE

Janečková, Alena

2011-01-01

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

Application service provider (ASP) financial models for off-site PACS archiving

Science.gov (United States)

Ratib, Osman M.; Liu, Brent J.; McCoy, J. Michael; Enzmann, Dieter R.

2003-05-01

For the replacement of its legacy Picture Archiving and Communication Systems (approx. annual workload of 300,000 procedures), UCLA Medical Center has evaluated and adopted an off-site data-warehousing solution based on an ASP financial with a one-time single payment per study archived. Different financial models for long-term data archive services were compared to the traditional capital/operational costs of on-site digital archives. Total cost of ownership (TCO), including direct and indirect expenses and savings, were compared for each model. Financial parameters were considered: logistic/operational advantages and disadvantages of ASP models versus traditional archiving systems. Our initial analysis demonstrated that the traditional linear ASP business model for data storage was unsuitable for large institutions. The overall cost markedly exceeds the TCO of an in-house archive infrastructure (when support and maintenance costs are included.) We demonstrated, however, that non-linear ASP pricing models can be cost-effective alternatives for large-scale data storage, particularly if they are based on a scalable off-site data-warehousing service and the prices are adapted to the specific size of a given institution. The added value of ASP is that it does not require iterative data migrations from legacy media to new storage media at regular intervals.

The power of a collaborative relationship between technical assistance providers and community prevention teams: A correlational and longitudinal study.

Science.gov (United States)

Chilenski, Sarah M; Perkins, Daniel F; Olson, Jonathan; Hoffman, Lesa; Feinberg, Mark E; Greenberg, Mark; Welsh, Janet; Crowley, D Max; Spoth, Richard

2016-02-01

Historically, effectiveness of community collaborative prevention efforts has been mixed. Consequently, research has been undertaken to better understand the factors that support their effectiveness; theory and some related empirical research suggests that the provision of technical assistance is one important supporting factor. The current study examines one aspect of technical assistance that may be important in supporting coalition effectiveness, the collaborative relationship between the technical assistance provider and site lead implementer. Four and one-half years of data were collected from technical assistance providers and prevention team members from the 14 community prevention teams involved in the PROSPER project. Spearman correlation analyses with longitudinal data show that the levels of the collaborative relationship during one phase of collaborative team functioning associated with characteristics of internal team functioning in future phases. Results suggest that community collaborative prevention work should consider the collaborative nature of the technical assistance provider - prevention community team relationship when designing and conducting technical assistance activities, and it may be important to continually assess these dynamics to support high quality implementation. Copyright © 2015 Elsevier Ltd. All rights reserved.

A risk-adjusted financial model to estimate the cost of a video-assisted thoracoscopic surgery lobectomy programme.

Science.gov (United States)

Brunelli, Alessandro; Tentzeris, Vasileios; Sandri, Alberto; McKenna, Alexandra; Liew, Shan Liung; Milton, Richard; Chaudhuri, Nilanjan; Kefaloyannis, Emmanuel; Papagiannopoulos, Kostas

2016-05-01

To develop a clinically risk-adjusted financial model to estimate the cost associated with a video-assisted thoracoscopic surgery (VATS) lobectomy programme. Prospectively collected data of 236 VATS lobectomy patients (August 2012-December 2013) were analysed retrospectively. Fixed and variable intraoperative and postoperative costs were retrieved from the Hospital Accounting Department. Baseline and surgical variables were tested for a possible association with total cost using a multivariable linear regression and bootstrap analyses. Costs were calculated in GBP and expressed in Euros (EUR:GBP exchange rate 1.4). The average total cost of a VATS lobectomy was €11 368 (range €6992-€62 535). Average intraoperative (including surgical and anaesthetic time, overhead, disposable materials) and postoperative costs [including ward stay, high dependency unit (HDU) or intensive care unit (ICU) and variable costs associated with management of complications] were €8226 (range €5656-€13 296) and €3029 (range €529-€51 970), respectively. The following variables remained reliably associated with total costs after linear regression analysis and bootstrap: carbon monoxide lung diffusion capacity (DLCO) 0.05) in 86% of the samples. A hypothetical patient with COPD and DLCO less than 60% would cost €4270 more than a patient without COPD and with higher DLCO values (€14 793 vs €10 523). Risk-adjusting financial data can help estimate the total cost associated with VATS lobectomy based on clinical factors. This model can be used to audit the internal financial performance of a VATS lobectomy programme for budgeting, planning and for appropriate bundled payment reimbursements. © The Author 2015. Published by Oxford University Press on behalf of the European Association for Cardio-Thoracic Surgery. All rights reserved.

Liquidity management through financial planning

Directory of Open Access Journals (Sweden)

Kameníková Katarína

2001-12-01

Full Text Available One of the basic goals of financial management is to provide financial property and capital for running of the firm, as well as for its development, that means provide optimal firm´s liquidity.To improve liquidity is possible provide through various ways. In present time there is increasing importance of financial planning., where planning of liquidity presents one of its integral part. Therefore I deal in presented paper with possible liquidity improvement through calculation of financial planning in chosen slovac magnesite firm, exploitating and elaborating magnesite raw material.For creating of financial plann of liquidity I chosed to use one of the practical methods - method of financial indexes. Such method presents process of planning optimal liquidity with providing of required rentability. Such plann must provide balance between income and outcome, as well as secure achievment of expected profit.I used tools of financial planning for calculation of possible liquidity improvement in mentioned firm, where present financial situation is characterised by law liquidity, but high rentability. Such position presents transitive crisis situation, therefore firm must create new financial property or decrease liabilities, in order to overcome negative state of liquidity.Performed calculation showed, that change in balance sheet due to the growth of financial property will improve liquidity, rentability will be maintained, therefore firm will be able to transit from crisis situation.Providing of liquidity will present one of possible way how to care for financial health of firm. But such process is not simple, it must be done with connection to the changes of internal and external conditions of the firm.

Student Aid Time-Bomb: The Coming Crisis in Canada's Financial Aid System. Canadian Educational Report Series

Science.gov (United States)

Junor, Sean; Usher, Alex

2006-01-01

This paper describes a looming crisis in Canadian student financial assistance. It begins by summarizing the known evidence with respect to student financial assistance. It notes that many studies have emphasized the central importance of grants targeted to low-income students as a means to expand of access to post-secondary education, but that…

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

Science.gov (United States)

2011-02-23

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

78 FR 5166 - BE-185: Quarterly Survey of Financial Services Transactions Between U.S. Financial Services...

Science.gov (United States)

2013-01-24

... BE-185: Quarterly Survey of Financial Services Transactions Between U.S. Financial Services Providers... Services Transactions between U.S. Financial Services Providers and Foreign Persons (BE-185). This.... person who: (a) Had sales of covered financial services to foreign persons that exceeded $20 million for...

Modeling financial disaster risk management in developing countries

Science.gov (United States)

Mechler, R.; Hochrainer, S.; Pflug, G.; Linnerooth-Bayer, J.

2005-12-01

The public sector plays a major role in reducing the long-term economic repercussions of disasters by repairing damaged infrastructure and providing financial assistance to households and businesses. If critical infrastructure is not repaired in a timely manner, there can be serious effects on the economy and the livelihoods of the population. The repair of public infrastructure, however, can be a significant drain on public budgets especially in developing and transition countries. Developing country governments frequently lack the liquidity, even including international aid and loans, to fully repair damaged critical public infrastructure or provide sufficient support to households and businesses for their recovery. The earthquake in Gujarat, and other recent cases of government post-disaster liquidity crises, have sounded an alarm, prompting financial development organizations, such as the World Bank, among others, to call for greater attention to reducing financial vulnerability and increasing the resilience of the public sector. This talk reports on a model designed to illustrate the tradeoffs and choices a developing country must make in financially managing the economic risks due to natural disasters. Budgetary resources allocated to pre-disaster risk management strategies, such as loss mitigation measures, a catastrophe reserve fund, insurance and contingent credit arrangements for public assets, reduce the probability of financing gaps - the inability of governments to meet their full obligations in providing relief to private victims and restoring public infrastructure - or prevent the deterioration of the ability to undertake additional borrowing without incurring a debt crisis. The model -which is equipped with a graphical interface - can be a helpful tool for building capacity of policy makers for developing and assessing public financing strategies for disaster risk by indicating the respective costs and consequences of financing alternatives.

Financial Transfers to Husbands' and Wives' Elderly Mothers in Mexico: Do Couples Exhibit Preferential Treatment by Lineage?

Science.gov (United States)

Noël-Miller, Claire; Tfaily, Rania

2009-11-01

The aim of this study was to contrast the likelihood that a husband's elderly mother receives financial assistance from a couple with that of a wife's mother. Prior U.S.-based research has documented a strong bias toward transfers to wives' parents. The authors aimed to extend this literature to Mexico, where financial help from adult children is a critical source of support for a rapidly aging population lacking institutional assistance. The authors' approach to modeling competition between mothers accounted for the nature of their need. The results demonstrate that among mothers of similar financial need, a husband's mother is twice as likely to receive financial assistance as a wife's mother. In contrast, when faced with personal care needs, a wife's mother is disproportionately favored. These results reflect gender differences in Mexican adult children's responsibility for family members' financial and physical well-being. The findings uncover new complexity in the patterns by which couples transfer money to parents of different lineage.

Liquidity management through financial planning

OpenAIRE

Kameníková Katarína

2001-01-01

One of the basic goals of financial management is to provide financial property and capital for running of the firm, as well as for its development, that means provide optimal firm´s liquidity.To improve liquidity is possible provide through various ways. In present time there is increasing importance of financial planning., where planning of liquidity presents one of its integral part. Therefore I deal in presented paper with possible liquidity improvement through calculation of financial pl...

Volunteer Income Tax Assistance: A Community Coalition for Financial Education and Asset Building

Science.gov (United States)

Koonce, Joan; Scarrow, Andrea; Palmer, Lance

2016-01-01

Free tax programs, such as Volunteer Income Tax Assistance (VITA), allow recipients of the earned income tax credit (EITC) to have their returns filed for free. VITA and other free tax programs are nationwide. However, each program is distinct, and the services provided by these programs differ. This article discusses a successful and unique…

DO FINANCIAL STATEMENTS PROVIDE ADEQUATE INFORMATION ABOUT THE CAPITALIZATION OF COSTS RELATED TO INTANGIBLE ASSETS?: AN EMPIRICAL RESEARCH ON ITALIAN LISTED COMPANIES

Directory of Open Access Journals (Sweden)

Stefania Vignini

2015-11-01

Full Text Available The aim of our research is to verify if Italian listed companies financial statements provide adequate information about the capitalization of costs related to intangible assets and if the information provided are reliable. Moreover, we investigated if they merely comply with law or provide additional information on cost capitalization and reveal if internal control systems (especially managerial accounting systems or other information systems are applied to support the measurement process and the cost control, thus guaranteeing the verifiability and representational faithfulness of the information disclosed. This paper is an empirical analysis and is concerned to investigate the financial statements of 250 Italian listed companies.

Large Retailers’ Financial Services

OpenAIRE

Risso, Mario

2010-01-01

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

77 FR 8828 - Guidance to Federal Financial Assistance Recipients Regarding Title VI Prohibition Against...

Science.gov (United States)

2012-02-15

... individuals can be a barrier to accessing important benefits or services, understanding and exercising... oral assistance, recipients should ensure competency of the language service provider, no matter which of the strategies outlined below are used. Competency requires more than self- identification as...

Does public insurance provide better financial protection against rising health care costs for families of children with special health care needs?

Science.gov (United States)

Yu, Hao; Dick, Andrew W; Szilagyi, Peter G

2008-10-01

Health care costs grew rapidly since 2001, generating substantial economic pressures on families, especially those with children with special health care needs (CSHCN). To examine how the growth of health care costs affected financial burden for families of CSHCN between 2001 and 2004 and to determine the extent to which health insurance coverage protected families of CSHCN against financial burden. In 2001-2004, 5196 families of CSHCN were surveyed by the national Medical Expenditure Panel Survey (MEPS). The main outcome was financial burden, defined as the proportion of family income spent on out-of-pocket (OOP) health care expenditures for all family members, including OOP costs and premiums. Family insurance coverage was classified as: (1) all members publicly insured, (2) all members privately insured, (3) all members uninsured, (4) partial coverage, and (5) a mix of public and private with no uninsured periods. An upward trend in financial burden for families of CSHCN occurred and was associated with growth of economy-wide health care costs. A multivariate analysis indicated that, given the economy-wide increase in medical costs between 2001 and 2004, a family with CSHCN was at increased risk in 2004 for having financial burden exceeding 10% of family income [odds ratio (OR) = 1.39; P financial burden exceeding 20% of family income. Over 15% of families with public insurance had financial burden exceeding 10% of family income compared with 20% of families with private insurance (P financial burden of >10% or 20% of family income than privately-insured families. Rising health care costs increased financial burden on families of CSHCN in 2001-2004. Public insurance coverage provided better financial protection than private insurance against the rapidly rising health care costs for families of CSHCN.

Ouick Reaction Report on Financial Reporting Procedures for the Defense Homeowners Assistance Fund

National Research Council Canada - National Science Library

1992-01-01

...) Financial Statements for FY 1992 (Project No. 2FH-2002). The objective of the audit is to determine whether the Fund's financial statements are presented fairly in accordance with generally -accepted accounting principles...

Receiving Assistance and Local Food System Participation

Directory of Open Access Journals (Sweden)

Rebecca L. Som Castellano

2017-02-01

Full Text Available A body of literature has noted that local food systems (LFSs may not involve active participation by individuals with lower incomes. This is, in part, a function of racial and class hegemony, as well as physical and financial accessibility of LFSs. LFS institutions, such as farmers’ markets, have been working to facilitate receipt of food assistance programs, such as the Supplemental Nutrition Assistance Program (SNAP. Charitable assistance programs, such as food banks, have also been actively working to engage in LFSs, for example, by making local foods available. However, little research has explored the role that receiving public or charitable assistance can play in influencing LFS participation. In this article, I utilize quantitative and qualitative data collected from across the state of Ohio to examine the relationship between receiving assistance and LFS participation for women, who remain predominately responsible for food provisioning in the U.S., including among those who participate in LFSs. Quantitative results suggest that receiving assistance can increase participation in LFSs. Qualitative data provides more nuanced information about the importance of food assistance for women who want to participate in LFSs, and suggest that it is essential that food cooperatives and farmers’ markets are equipped to receive food assistance programs, such as SNAP, in order for women with lower incomes to participate in LFSs.

Financial Management: DOD Needs to Clarify Its General Gift Fund Policies to Provide for Effective Oversight

Science.gov (United States)

2009-05-27

Representatives Subject: Financial Management: DOD Needs to Clarify Its General Gift Fund Policies to Provide for Effective Oversight From fiscal...year 2005 through fiscal year 2008, the military services received about $295 million in monetary and nonmonetary gifts from individuals and...organizations wishing to donate gifts to the Department of Defense (DOD).1 Section 2601(a) of Title 10, U.S. Code is a long-standing authority under which

Annual Financial Report: Fiscal Year Ended June 30, 2008. Creating a University System for the 21st Century

Science.gov (United States)

North Dakota University System, 2008

2008-01-01

The North Dakota University System's (the "System") discussion and analysis (MD&A) provides an overview of the System's financial activities and issues for the year ended June 30, 2008. It is designed to focus on the current year's activities, resulting changes and currently known facts to assist readers in understanding the…

Public Sector Financial Management Reform: A Case Study of Local Government Agencies in Indonesia

OpenAIRE

Monir Mir; Wahyu Sutiyono

2013-01-01

Indonesia has taken initiatives to reform its public sector financial management. One of the reform agendas was to introduce ‘cash to accrual’ accounting for improved financial reporting. It is expected that improved financial reporting will enhance financial accountabilities of the governmental agencies and will assist both internal and external decision makers whose decisions will be based on the financial reports. However, it has been observed that there is a significant increa...

Financial Planning and Financial Instruments: 2013 in Review, 2014 in Prospect

OpenAIRE

Mark Brimble; Ciorstan Smark

2013-01-01

The Global Financial Crisis (GFC); changes in regulation; issues in public perception and trust have contributed to a troubled 2013 for financial planners. As financial planning and wealth management providers seek to bolster their professional status, the Financial Planning Education Council’s National Curriculum and Accreditation Framework and ASIC’s minimum training requirements are also a space to watch. In prospect, 2014 will offer opportunities and challenges in the form of ...

Early & Often: Designing a Comprehensive System of Financial Aid Information. A Report of the Advisory Committee on Student Financial Assistance

Science.gov (United States)

Advisory Committee on Student Financial Assistance, 2008

2008-01-01

Students and parents need ample time and accurate information to prepare for the financial burden of a college education--those who lack this knowledge base face a significant access barrier to higher education. This problem can be countered by the delivery of comprehensive, integrated financial aid information, an approach identified by the…

NCAA Money for Student Assistance Lands in Many Pockets, Big Ten Document Shows

Science.gov (United States)

Wolverton, Brad

2013-01-01

Amid a national debate about paying college athletes, the NCAA likes to tout its often-overlooked Student Assistance Fund, whose goal is to provide direct financial support to players. The fund--which draws from the association's multibillion-dollar media-rights deals--will distribute some $75-million this year to Division I athletes. The money…

38 CFR 21.382 - Training and staff development for personnel providing assistance under Chapter 31.

Science.gov (United States)

2010-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Training and staff....382 Training and staff development for personnel providing assistance under Chapter 31. (a) General. VA shall provide a program of ongoing professional training and development for staff of the VR&E...

Physician practice responses to financial incentive programs: exploring the concept of implementation mechanisms.

Science.gov (United States)

Cohen, Genna R; Erb, Natalie; Lemak, Christy Harris

2012-01-01

To develop a framework for studying financial incentive program implementation mechanisms, the means by which physician practices and physicians translate incentive program goals into their specific office setting. Understanding how new financial incentives fit with the structure of physician practices and individual providers' work may shed some insight on the variable effects of physician incentives documented in numerous reviews and meta-analyses. Reviewing select articles on pay-for-performance evaluations to identify and characterize the presence of implementation mechanisms for designing, communicating, implementing, and maintaining financial incentive programs as well as recognizing participants' success and effects on patient care. Although uncommonly included in evaluations, evidence from 26 articles reveals financial incentive program sponsors and participants utilized a variety of strategies to facilitate communication about program goals and intentions, to provide feedback about participants' progress, and to assist-practices in providing recommended services. Despite diversity in programs' geographic locations, clinical targets, scope, and market context, sponsors and participants deployed common strategies. While these methods largely pertained to communication between program sponsors and participants and the provision of information about performance through reports and registries, they also included other activities such as efforts to engage patients and ways to change staff roles. This review covers a limited body of research to develop a conceptual framework for future research; it did not exhaustively search for new articles and cannot definitively link particular implementation mechanisms to outcomes. Our results underscore the effects implementation mechanisms may have on how practices incorporate new programs into existing systems of care which implicates both the potential rewards from small changes as well as the resources which may be

75 FR 34465 - Office for Civil Rights and Civil Liberties; Guidance to Federal Financial Assistance Recipients...

Science.gov (United States)

2010-06-17

..., language can be a barrier to accessing important benefits or services, understanding and exercising... all of the following options for providing competent interpreters in a timely manner. Competence of Interpreters. When providing oral assistance, recipients should ensure competency of the language service...

Mobile financial services and financial inclusion: Is it a boon for savings mobilization?

Directory of Open Access Journals (Sweden)

Shem Alfred Ouma

2017-06-01

Full Text Available The adoption of mobile telephony to provide financial services in Africa has become instrumental in integrating the hitherto unbanked segments of the population to the mainstream financial systems. This study sought to establish this linkage by examining whether the pervasive use of mobile telephony to provide financial services is a boon for savings mobilization in selected countries in sub Saharan Africa. The findings show that availability and usage of mobile phones to provide financial services promotes the likelihood of saving at the household level. Not only does access to mobile financial services boost the likelihood to save, but also has a significant impact on the amounts saved, perhaps due to the frequency and convenience with which such transactions can be undertaken using a mobile phone. Both forms of savings, that is, basic mobile phone savings stored in the phone and bank integrated mobile savings are likely to be promoted by use of mobile phones. Thus, growing and deepening the scope for mobile phone financial services is an avenue for promoting savings mobilization, especially among the poor and low income groups with constrained access to formal financial services.

12 CFR 1805.302 - Restrictions on use of assistance.

Science.gov (United States)

2010-01-01

... TREASURY COMMUNITY DEVELOPMENT FINANCIAL INSTITUTIONS PROGRAM Use of Funds/Eligible Activities § 1805.302... Assistance Agreement. (b) An Awardee may not distribute assistance to an Affiliate without the Fund's consent... Partner or an Affiliate of a Community Partner. ...

Financial Statements

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

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

Financial inclusion: Policies and practices

Directory of Open Access Journals (Sweden)

Thankom Arun

2015-12-01

Full Text Available As a key enabler for development, financial inclusion is firmly placed on the agenda of most governments as a key policy priority. Against this background, this round table provides a global and regional perspective on the policies and practices of financial inclusion. Using macro data, the collection reveals the diversity in the efforts towards achieving financial inclusion and the need for a progressive approach in financial inclusion. Further to this, the round table provides the regional perspectives on the policies and practices of financial inclusion in India, South Africa, and Australia.

Financial Management for Childcare Executive Officers.

Science.gov (United States)

Foster-Jorgensen, Karen; Harrington, Angela

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

An improved financial tool to replace BHT

CERN Multimedia

2002-01-01

In November, the BHT tool used to control financial data will be replaced by an improved and more powerful system, called CET for CERN Expenditure Tracking. The team in charge of CET. From left to right, sitting, Martyn Rankin, David McGlashan, standing, Per Gunnar Jonsson, James Purvis and Mikael Angberg. After 10 years of BHT at CERN, in order to face the challenges of the LHC era, and following the recommendations of the External Review Committee, the BHT application will be replaced by an improved and more powerful expenditure tracking tool called CET for CERN Expenditure Tracking. For those who are not familiar with it, the BHT, Budget Holders Toolkit, is a utility that provides a way to view CERN financial data. It is available for users who have access to at least one budget code. The new CET represents a tool that not only allows powerful analysis of the past, but also assists in forecasting the future. CET will offer significantly more functionality than BHT, including extended contract analysis, ...

EQUILIBRIUM ANALYSIS OF FINANCIAL COMPANY BASED ON INFORMATION PROVIDED BY THE BALANCE SHEET

Directory of Open Access Journals (Sweden)

Ștefăniță ȘUȘU

2014-06-01

Full Text Available This article highlights the importance of indicators (as net working capital, working capital requirements and net cash by means of which it is considered in the context of financial balances capitalization information released by the balance sheet of an entity tourist profile. Theoretical concepts presented in a logical sequence are combined with the practical example transposed Turism Covasna company. The results of the analysis are interpreted while trying to formulate solutions to the economic and financial viability of the entity.

Financial Planning and Financial Instruments: 2013 in Review, 2014 in Prospect

Directory of Open Access Journals (Sweden)

Mark Brimble

2013-09-01

Full Text Available The Global Financial Crisis (GFC; changes in regulation; issues in public perception and trust have contributed to a troubled 2013 for financial planners. As financial planning and wealth management providers seek to bolster their professional status, the Financial Planning Education Council’s National Curriculum and Accreditation Framework and ASIC’s minimum training requirements are also a space to watch. In prospect, 2014 will offer opportunities and challenges in the form of a changed government; regulatory changes; accreditation challenges and the hope of the recruitment of strong financial planning and wealth management professionals for the future.

Financial inclusion: Policies and practices

OpenAIRE

Thankom Arun; Rajalaxmi Kamath

2015-01-01

As a key enabler for development, financial inclusion is firmly placed on the agenda of most governments as a key policy priority. Against this background, this round table provides a global and regional perspective on the policies and practices of financial inclusion. Using macro data, the collection reveals the diversity in the efforts towards achieving financial inclusion and the need for a progressive approach in financial inclusion. Further to this, the round table provides the regional ...

The usage of financial derivatives in financial risk management by non- financial companies in Serbia

Directory of Open Access Journals (Sweden)

Živanović Branko

2017-01-01

Full Text Available In this paper we analyse the research results on corporate risk management practices, notably in light of the derivatives use in the large Serbian non-financial companies. The principal aim of this paper is to examine whether Serbian companies employ derivatives to manage risk and to what degree, and to explore the main rationale behind the companies' not employing these instruments, as well as to suggest possible enhancements of risk management practices. Furthermore, we have investigated the key reasons why financial derivatives are very useful for Serbian companies for hedging financial risks. Additionally, this paper provides a comparative overview of the use of derivatives between Serbian companies and the companies in Croatia and Slovenia in order to ascertain whether Serbian companies employ derivatives in order to manage risk to the same degree as their Croatian and Slovenian counterparts. This paper will include findings and provide evidence that FX rate and referent interest rates (such as 1w- 2w repo rate, Beonia and Belibor are markedly volatile, which opens vast possibilities for the use of financial derivatives, given that these financial parameters determine the price of a credit arrangement for companies and the quality of import and export cash flows.

The Effect Of Intangible Asset Financial Performance And Financial Policies On The Firm Value

OpenAIRE

Rindu Rika Gamayuni

2015-01-01

Abstract The purpose of this study is to test empirically the relationship between intangible assets financial policies and financial performance to the firm value at going-public company in Indonesia. Path analysis was used to ascertain the relationship between intangible assets financial policies financial performance and firm value at going-public company in Indonesia in the year 2007 to 2009. This study also provides empirical evidence that Intangible assets financial policies financial p...

INFORMATION SYSTEM OF THE FINANCIAL ANALYSIS

Directory of Open Access Journals (Sweden)

MIRELA MONEA

2013-12-01

Full Text Available Financial analysis provides the information necessary for decision making, and also helps both the external and internal users of these. The results of the financial analysis work are dependent on the quality, accuracy, relevance and effectiveness of the information collected, and processed. Essential sources of information for financial analysis are financial statements, which are considered the raw material of financial analysis. One of the financial statements -the balance sheet - provides information about assets, liabilities, equity, liquidity, solvency, risk, financial flexibility. The profit and loss account is a synthesis accounting document, part of the financial statement reporting enterprise financial performances during of a specified accounting period and summarizes all revenues earned and expenses of an accounting period and reports the results.

Providing Coverage for the Unique Lifelong Health Care Needs of Living Kidney Donors Within the Framework of Financial Neutrality.

Science.gov (United States)

Gill, J S; Delmonico, F; Klarenbach, S; Capron, A M

2017-05-01

Organ donation should neither enrich donors nor impose financial burdens on them. We described the scope of health care required for all living kidney donors, reflecting contemporary understanding of long-term donor health outcomes; proposed an approach to identify donor health conditions that should be covered within the framework of financial neutrality; and proposed strategies to pay for this care. Despite the Affordable Care Act in the United States, donors continue to have inadequate coverage for important health conditions that are donation related or that may compromise postdonation kidney function. Amendment of Medicare regulations is needed to clarify that surveillance and treatment of conditions that may compromise postdonation kidney function following donor nephrectomy will be covered without expense to the donor. In other countries lacking health insurance for all residents, sufficient data exist to allow the creation of a compensation fund or donor insurance policies to ensure appropriate care. Providing coverage for donation-related sequelae as well as care to preserve postdonation kidney function ensures protection against the financial burdens of health care encountered by donors throughout their lives. Providing coverage for this care should thus be cost-effective, even without considering the health care cost savings that occur for living donor transplant recipients. © 2016 The American Society of Transplantation and the American Society of Transplant Surgeons.

The role of micro health insurance in providing financial risk protection in developing countries--a systematic review.

Science.gov (United States)

Habib, Shifa Salman; Perveen, Shagufta; Khuwaja, Hussain Maqbool Ahmed

2016-03-22

Out of pocket payments are the predominant method of financing healthcare in many developing countries, which can result in impoverishment and financial catastrophe for those affected. In 2010, WHO estimated that approximately 100 million people are pushed below the poverty line each year by payments for healthcare. Micro health insurance (MHI) has been used in some countries as means of risk pooling and reducing out of pocket health expenditure. A systematic review was conducted to assess the extent to which MHI has contributed to providing financial risk protection to low-income households in developing countries, and suggest how the findings can be applied in the Pakistani setting. We conducted a systematic search for published literature using the search terms "Community based health insurance AND developing countries", "Micro health insurance AND developing countries", "Mutual health insurance AND developing countries", "mutual OR micro OR community based health insurance" "Health insurance AND impact AND poor" "Health insurance AND financial protection" and "mutual health organizations" on three databases, Pubmed, Google Scholar and Science Direct (Elsevier). Only those records that were published in the last ten years, in English language with their full texts available free of cost, were considered for inclusion in this review. Hand searching was carried out on the reference lists of the retrieved articles and webpages of international organizations like World Bank, World Health Organization and International Labour Organization. Twenty-three articles were eligible for inclusion in this systematic review (14 from Asia and 9 from Africa). Our analysis shows that MHI, in the majority of cases, has been found to contribute to the financial protection of its beneficiaries, by reducing out of pocket health expenditure, catastrophic health expenditure, total health expenditure, household borrowings and poverty. MHI also had a positive safeguarding effect on

Essays on financial liberalization

NARCIS (Netherlands)

Bumann, Silke

2015-01-01

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

Financial Markets and Compliance

NARCIS (Netherlands)

van de Laar, T.A.H.M.; Bleker, Sylvie; Houben, Raf

2017-01-01

This chapter will focus on the goals of financial market regulation through the rules of economics, the strategies financial regulation employs to achieve these goals and the insights this provides for the compliance profession. For an overview of the goals and strategies of financial regulation

Financial Inclusion of the Poor and Marginalised in Jharkhand : Analysis of the Existing Model

OpenAIRE

Sabyasachi Chakraborty; Arup Mukherjee

2012-01-01

Promotion of financial inclusion has been an important social and financial need across countries. In India, the primary responsibility of ensuring financial inclusion lies with the commercial banks subject to guidelines of the central bank (RBI). However, due to the huge size and diversity of population the commercial banks have been taking the assistance of various social and financial entities like co-operative banks, regional rural banks (RRBs), self-help groups (SHGs ), joint liability ...

INNOVATIVE FINANCIAL INSTRUMENTS IN THE EXECUTION OF EUROPEAN UNION BUDGET

Directory of Open Access Journals (Sweden)

FLOREA IANC MARIA MIRABELA

2017-12-01

Full Text Available One of the main reasons invoked to support the use of public funds through financial instruments is that these funds can be used several times: they are therefore "renewable". For example, if a loan granted through such an instrument was repaid after three years, the repaid money could be used later to provide a new loan. Was examined therefore examined whether this renewal effect really materialized. The extent to which funds are renewed in practice depends on the type of financial support but also on the investment period of the instrument concerned. The objective of this article is to highlight that financial instruments have been and are always a way of supporting the attraction and bringing of specific advantages compared to other forms of financing from the European Union The imbalance between the development environment of Central and Eastern Europe countries, candidate countries and EU member states, is quite large and the regions it is even more pronounced. These differences represent serious obstacles in the smooth functioning of the entire Community. The existence of the word "poverty" in some areas of the EU border disrupts the harmony and balance within the community and prevents the creation of an area of equilibrium across the European continent. Essentially, to reduce these imbalances, EU financial support to candidate countries through pre-accession structural instruments, which have a particularly important role in this process. I believe that the Financial Instruments are an effective way of mobilizing cohesion policy resources to achieve the objectives of the Europe 2020 strategy. Targeting projects with potential economic viability, financial instruments provide support for investment through loans, guarantees, capital investment and other bearing mechanisms of risk, which may be combined with technical assistance, interest rate subsidies or contributions to the guarantee fees in the same operation. In addition to the

Narrative Financial Therapy: Integrating a Financial Planning Approach with Therapeutic Theory

Directory of Open Access Journals (Sweden)

Megan A. McCoy

2014-03-01

Full Text Available The article serves as one of the first attempts to develop an integrated theoretical approach to financial therapy that can be used by practitioners from multiple disciplines. The presented approach integrates the components of the six-step financial planning process with components of empirically-supported therapeutic methods. This integration provides the foundation for a manualized approach to financial therapy, shaped by the writings of narrative theorists and select cognitive-behavioral interventions that can be used both by mental health and financial professionals.

Determining the Financial Impact of Flood Hazards in Ungaged Basins

Science.gov (United States)

Cotterman, K. A.; Gutenson, J. L.; Pradhan, N. R.; Byrd, A.

2017-12-01

Many portions of the Earth lack adequate authoritative or in situ data that is of great value in determining natural hazard vulnerability from both anthropogenic and physical perspective. Such locations include the majority of developing nations, which do not possess adequate warning systems and protective infrastructure. The lack of warning and protection from natural hazards make these nations vulnerable to the destructive power of events such as floods. The goal of this research is to demonstrate an initial workflow with which to characterize flood financial hazards with global datasets and crowd-sourced, non-authoritative data in ungagged river basins. This workflow includes the hydrologic and hydraulic response of the watershed to precipitation, characterized by the physics-based modeling application Gridded Surface-Subsurface Hydrologic Analysis (GSSHA) model. In addition, data infrastructure and resources are available to approximate the human impact of flooding. Open source, volunteer geographic information (VGI) data can provide global coverage of elements at risk of flooding. Additional valuation mechanisms can then translate flood exposure into percentage and financial damage to each building. The combinations of these tools allow the authors to remotely assess flood hazards with minimal computational, temporal, and financial overhead. This combination of deterministic and stochastic modeling provides the means to quickly characterize watershed flood vulnerability and will allow emergency responders and planners to better understand the implications of flooding, both spatially and financially. In either a planning, real-time, or forecasting scenario, the system will assist the user in understanding basin flood vulnerability and increasing community resiliency and preparedness.

Domesticizing Financial Economies

DEFF Research Database (Denmark)

Deville, Joe; Lazarus, Jeanne; Luzzi, Mariana

show. Third, the “domestication of financial economies”: financial literacy programs developed by governmental bodies, international organizations, and banks have become a ubiquitous layer attached to the assemblage of financial economies in many countries. And last but not least, “domesticizing social...... practices as well as the precise way financial providers are evaluating, sorting and targeting their consumers. We believe these diverse trends are starting to converge, and the ambitions of this paper are both to organize scattered literature and to reflect upon the consequences of the new field...

42 CFR 422.356 - Determining substantial financial risk and majority financial interest.

Science.gov (United States)

2010-10-01

... the PSO's revenue. (3) The PSO's use of significant financial incentives for its affiliated providers... and to subsequent significant financial rewards and penalties (which may include a reduction in...

Providing Language Instructor with Artificial Intelligence Assistant

OpenAIRE

K. Pietroszek

2007-01-01

Abstract—This paper presents the preliminary results ofdeveloping HAL for CALL, an artificial intelligenceassistant for language instructor. The assistant consists of achatbot, an avatar (a three-dimensional visualization of thechatbot), a voice (text-to-speech engine interface) andinterfaces to external sources of language knowledge. Sometechniques used in adapting freely available chatbot for theneed of a language learning system are presented.Integration of HAL with Second Life virtual wor...

Comparison of the quality and application of animal assisted therapy and hippotherapy

OpenAIRE

PROVÁZKOVÁ, Markéta

2011-01-01

The aim of this work is to map out the scale and quality of hippo therapeutic and therapy dog services in the Czech Republic, and to evaluate the level of education and professional courses and the level of professional exams needed to provide good quality animal-assisted therapy. Special attention was paid to the financial side of the services provided and to the start-up costs involved including the acquisition of the animals, their training, aids, food and veterinary care.

Estimating the development assistance for health provided to faith-based organizations, 1990-2013.

Science.gov (United States)

Haakenstad, Annie; Johnson, Elizabeth; Graves, Casey; Olivier, Jill; Duff, Jean; Dieleman, Joseph L

2015-01-01

Faith-based organizations (FBOs) have been active in the health sector for decades. Recently, the role of FBOs in global health has been of increased interest. However, little is known about the magnitude and trends in development assistance for health (DAH) channeled through these organizations. Data were collected from the 21 most recent editions of the Report of Voluntary Agencies. These reports provide information on the revenue and expenditure of organizations. Project-level data were also collected and reviewed from the Bill & Melinda Gates Foundation and the Global Fund to Fight AIDS, Tuberculosis and Malaria. More than 1,900 non-governmental organizations received funds from at least one of these three organizations. Background information on these organizations was examined by two independent reviewers to identify the amount of funding channeled through FBOs. In 2013, total spending by the FBOs identified in the VolAg amounted to US$1.53 billion. In 1990, FB0s spent 34.1% of total DAH provided by private voluntary organizations reported in the VolAg. In 2013, FBOs expended 31.0%. Funds provided by the Global Fund to FBOs have grown since 2002, amounting to $80.9 million in 2011, or 16.7% of the Global Fund's contributions to NGOs. In 2011, the Gates Foundation's contributions to FBOs amounted to $7.1 million, or 1.1% of the total provided to NGOs. Development assistance partners exhibit a range of preferences with respect to the amount of funds provided to FBOs. Overall, estimates show that FBOS have maintained a substantial and consistent share over time, in line with overall spending in global health on NGOs. These estimates provide the foundation for further research on the spending trends and effectiveness of FBOs in global health.

Estimating the development assistance for health provided to faith-based organizations, 1990-2013.

Directory of Open Access Journals (Sweden)

Annie Haakenstad

Full Text Available Faith-based organizations (FBOs have been active in the health sector for decades. Recently, the role of FBOs in global health has been of increased interest. However, little is known about the magnitude and trends in development assistance for health (DAH channeled through these organizations.Data were collected from the 21 most recent editions of the Report of Voluntary Agencies. These reports provide information on the revenue and expenditure of organizations. Project-level data were also collected and reviewed from the Bill & Melinda Gates Foundation and the Global Fund to Fight AIDS, Tuberculosis and Malaria. More than 1,900 non-governmental organizations received funds from at least one of these three organizations. Background information on these organizations was examined by two independent reviewers to identify the amount of funding channeled through FBOs.In 2013, total spending by the FBOs identified in the VolAg amounted to US$1.53 billion. In 1990, FB0s spent 34.1% of total DAH provided by private voluntary organizations reported in the VolAg. In 2013, FBOs expended 31.0%. Funds provided by the Global Fund to FBOs have grown since 2002, amounting to $80.9 million in 2011, or 16.7% of the Global Fund's contributions to NGOs. In 2011, the Gates Foundation's contributions to FBOs amounted to $7.1 million, or 1.1% of the total provided to NGOs.Development assistance partners exhibit a range of preferences with respect to the amount of funds provided to FBOs. Overall, estimates show that FBOS have maintained a substantial and consistent share over time, in line with overall spending in global health on NGOs. These estimates provide the foundation for further research on the spending trends and effectiveness of FBOs in global health.

Does Financial Inclusion Induce Financial Stability? Evidence from Cross-country Analysis

Directory of Open Access Journals (Sweden)

Md. Nur Alam Siddik

2018-04-01

Full Text Available In recent times, financial inclusion and financial stability issue have become a priority on policy agendas across the world. However, there is relative dearth of empirical studies addressing and establishing the link between the same. This study fills this gap. Using panel data of 2001-2013, this study empirically investigated whether financial inclusion contributes to country’s financial stability, measured by Z-score. Robust results from GMM dynamic panel data estimator show that financial inclusion variables as measured by number of SME borrowers to total borrowers and ratio of outstanding SME loans to total loans have significant positive contributions to financial stability. Findings also indicate that GDP per capita, liquidity, proportion of private credit to GDP are positively and proportion of domestic credit provided to private sector and financial crisis are negatively associated with financial stability. Empirical findings of this study is of greater significance to the policymakers as it will invoke the attention of governments and policymakers to undertake such policies to accelerate financial inclusion of their countries which in turn will lead to country’s greater financial stability. This study also contributes to empirical literatures of the issue of financial inclusion and financial stability by reconfirming (or otherwise findings of previous studies.

Environmental policy and the role of foreign assistance in Central- and Eastern Europe

DEFF Research Database (Denmark)

During the 1990's, a large number of international donors and financing institutions have been active in providing financial support for improving the environment in Central and Eastern Europe. One of these actors have been the Danish Government and its Environmental Support Fund for Central...... policy in their own country and to provide an assessment of the role that foreign assistance has played and could play. Covers the following countries: Czech Republic; Poland; Romania; Russia; Slovakia; Ukraine....

Promoting Financial Success in the United States: National Strategy for Financial Literacy, 2011

Science.gov (United States)

US Financial Literacy and Education Commission, 2011

2011-01-01

This paper describes a framework developed by the Financial Literacy and Education Commission (FLEC) to provide the foundation for an overarching financial literacy strategy. This framework establishes concrete goals that the non-profit, government, and private sectors can and should work together to increase financial literacy and improve…

An Ethical Analysis of Assisted Reproduction Providers' Websites in Pakistan.

Science.gov (United States)

Irshad, Ayesha; Werner-Felmayer, Gabriele

2016-07-01

Assisted reproductive technologies (ARTs) and reproductive genetic technologies (RGTs) are intertwined and coevolving. These technologies are increasingly used to fulfill socially and culturally framed requests, for example, "family balancing," or to enable postmenopausal women or homosexual couples to have genetically linked children. The areas of ART and RGT are replete with ethical issues, because different social practices and legal regulations, as well as economic inequalities within and among countries, create vulnerable groups and, therefore, the potential for exploitation. This article provides an overview of the ART and RGT landscape in Pakistan and analyzes the available online content addressing Pakistani citizens and international clients. We explored the topic in view of socioeconomic challenges in Pakistan, particularly deeply rooted poverty, lack of education, gender discrimination, and absence of regulation. As online information given by ART and RGT providers is readily available and could easily raise false hopes, make use of discriminatory statements with regard to women, and promote gender selection to meet sociocultural expectations, it should be subjected to quality control.

Provider and Patient Directed Financial Incentives to Improve Care and Outcomes for Patients with Diabetes

Science.gov (United States)

Lorincz, Ilona S.; Lawson, Brittany C. T.

2012-01-01

Incentive programs directed at both providers and patients have become increasingly widespread. Pay-for-performance (P4P) where providers receive financial incentives to carry out specific care or improve clinical outcomes has been widely implemented. The existing literature indicates they probably spur initial gains which then level off or partially revert if incentives are withdrawn. The literature also indicates that process measures are easier to influence through P4P programs but that intermediate outcomes such as glucose, blood pressure, and cholesterol control are harder to influence, and the long term impact of P4P programs on health is largely unknown. Programs directed at patients show greater promise as a means to influence patient behavior and intermediate outcomes such as weight loss; however, the evidence for long term effects are lacking. In combination, both patient and provider incentives are potentially powerful tools but whether they are cost-effective has yet to be determined. PMID:23225214

Principal Financial Statements of the Defense Security Assistance Agency-FY 1992

National Research Council Canada - National Science Library

Hendricks, Nancy

1993-01-01

The primary objective of the audit was to determine whether the Principal Financial Statements for FY 1992 were presented fairly in accordance with generally accepted accounting principles for Federal entities...

Relationships among providing maternal, child, and adolescent health services; implementing various financial strategy responses; and performance of local health departments.

Science.gov (United States)

Issel, L Michele; Olorunsaiye, Comfort; Snebold, Laura; Handler, Arden

2015-04-01

We explored the relationships between local health department (LHD) structure, capacity, and macro-context variables and performance of essential public health services (EPHS). In 2012, we assessed a stratified, random sample of 195 LHDs that provided data via an online survey regarding performance of EPHS, the services provided or contracted out, the financial strategies used in response to budgetary pressures, and the extent of collaborations. We performed weighted analyses that included analysis of variance, pairwise correlations by jurisdiction population size, and linear regressions. On average, LHDs provided approximately 13 (36%) of 35 possible services either directly or by contract. Rather than cut services or externally consolidating, LHDs took steps to generate more revenue and maximize capacity. Higher LHD performance of EPHS was significantly associated with delivering more services, initiating more financial strategies, and engaging in collaboration, after adjusting for the effects of the Affordable Care Act and jurisdiction size. During changing economic and health care environments, we found that strong structural capacity enhanced local health department EPHS performance for maternal, child, and adolescent health.

Pilot Survey of Physician Assistants Regarding Lesbian, Gay, Bisexual, and Transgender Providers Suggests Role for Workplace Nondiscrimination Policies.

Science.gov (United States)

Ewton, Tiffany A; Lingas, Elena O

2015-12-01

Lesbian, gay, bisexual, and transgender (LGBT) medical providers in the United States have historically faced discrimination from their peers. To assess current workplace culture and attitudes, and to evaluate awareness of workplace and professional policies regarding LGBT discrimination, we sent a cross-sectional survey to 163 PAs (Physician Assistants). Respondents had an overall positive attitude towards LGBT providers, yet the majority was not aware of relevant policy statements (>60%). A significant association existed between policy awareness and LGBT inclusivity (Pharassment (P=.017). Despite improved societal attitudes toward LGBT providers, non-discriminatory work environments for LGBT physician assistants may relate to greater awareness of specific workplace policy standards.

Financial impacts of nonutility power purchases on investor-owned electric utilities

Energy Technology Data Exchange (ETDEWEB)

1994-06-01

To assist in its these responsibilities in the area of electric power, EIA has prepared this report, Financial Impacts of Nonutility Power Purchases on Investor-Owned Electric Utilities. The primary purpose of this report is to provide an overview of the issues surrounding the financial impacts of nonutility generation contracts (since the passage of the Public Utility Regulatory Policies Act of 1978) on investor-owned utilities. The existing concern in this area is manifest in the provisions of Section 712 of the Energy Policy Act of 1992, which required State regulatory commissions to evaluate various aspects of long-term power purchase contracts, including their impact on investor-owned utilities` cost of capital and rates charged to customers. The EIA does not take positions on policy questions. The EIA`s responsibility is to provide timely, high quality information and to perform objective, credible analyses in support of the deliberations by both public and private decision-makers. Accordingly, this report does not purport to represent the policy positions of the US Department of Energy or the Administration.

Financial impacts of nonutility power purchases on investor-owned electric utilities

International Nuclear Information System (INIS)

1994-01-01

To assist in its these responsibilities in the area of electric power, EIA has prepared this report, Financial Impacts of Nonutility Power Purchases on Investor-Owned Electric Utilities. The primary purpose of this report is to provide an overview of the issues surrounding the financial impacts of nonutility generation contracts (since the passage of the Public Utility Regulatory Policies Act of 1978) on investor-owned utilities. The existing concern in this area is manifest in the provisions of Section 712 of the Energy Policy Act of 1992, which required State regulatory commissions to evaluate various aspects of long-term power purchase contracts, including their impact on investor-owned utilities' cost of capital and rates charged to customers. The EIA does not take positions on policy questions. The EIA's responsibility is to provide timely, high quality information and to perform objective, credible analyses in support of the deliberations by both public and private decision-makers. Accordingly, this report does not purport to represent the policy positions of the US Department of Energy or the Administration

Does the National Health Insurance Scheme provide financial protection to households in Ghana?

Science.gov (United States)

Kusi, Anthony; Hansen, Kristian Schultz; Asante, Felix A; Enemark, Ulrika

2015-08-15

Excessive healthcare payments can impede access to health services and also disrupt the welfare of households with no financial protection. Health insurance is expected to offer financial protection against health shocks. Ghana began the implementation of its National Health Insurance Scheme (NHIS) in 2004. The NHIS is aimed at removing the financial barrier to healthcare by limiting direct out-of-pocket health expenditures (OOPHE). The study examines the effect of the NHIS on OOPHE and how it protects households against catastrophic health expenditures. Data was obtained from a cross-sectional representative household survey involving 2,430 households from three districts across Ghana. All OOPHE associated with treatment seeking for reported illness in the household in the last 4 weeks preceding the survey were analysed and compared between insured and uninsured persons. The incidence and intensity of catastrophic health expenditures (CHE) among households were measured by the catastrophic health payment method. The relative effect of NHIS on the incidence of CHE in the household was estimated by multiple logistic regression analysis. About 36% of households reported at least one illness during the 4 weeks period. Insured patients had significantly lower direct OOPHE for out-patient and in-patient care compared to the uninsured. On financial protection, the incidence of CHE was lower among insured households (2.9%) compared to the partially insured (3.7%) and the uninsured (4.0%) at the 40% threshold. The incidence of CHE was however significantly lower among fully insured households (6.0%) which sought healthcare from NHIS accredited health facilities compared to the partially insured (10.1%) and the uninsured households (23.2%). The likelihood of a household incurring CHE was 4.2 times less likely for fully insured and 2.9 times less likely for partially insured households relative to being uninsured. The NHIS has however not completely eliminated OOPHE for the

Opinion on the new financial products issued by financial institutions - structured products

Directory of Open Access Journals (Sweden)

Baranga Laurentiu Paul

2017-07-01

Full Text Available Structured products are financial instruments issued by a financial institution where the amount claimed by the investor from the issuer depends on the variation of the price of the underlying instrument based on which the certificate is issued, namely: individual shares, share costs, stock indexes, currencies, commodities or combinations of these according to the prospectus. These products appeared with the development and diversification of financial services during the recent years, as well as due to the emergence of liquidity suppliers of international importance. The liquidity providers have developed on their own platforms a new range of derivatives which are different from the classical derivatives. These new derivatives, similar to contracts for difference (CFDs, have given to other institutions the possibility of transferring their risk more easily, regardless of the nature or type of the underlying asset. Thus, the financial institutions issuing structured financial products have found in liquidity providers the possibility of developing the CFDs required for their risk transfer operations. The issuers of structured products do not accept new risky positions when they issue certificates because they neutralize them through suitable risk transfer operations. The issuing financial institutions structure certificates from a variety of financial assets and/or commodities in order to adjust them to the various risk profiles of investors both in terms of expected return and in terms of the response to risk. Thus, products are issued that quickly respond to the trends of the financial or commodity markets. Investors in structured financial products benefit from the economic effect of a derivative but are exposed to financial risks that are more complex and more difficult to understand and at the same time depend on the reliability and stability of the contractual relationships between various financial institutions.

Domestic wastes heat treatment. Evaluation of the 42 french operations assisted by the ADEME; Traitement thermique des dechets menagers. Bilan des 42 operations francaises aidees par l'ADEME

Energy Technology Data Exchange (ETDEWEB)

NONE

2002-09-01

Between 1993 and 2000, the ADEME allowed a financial assistance for the construction of 42 domestic wastes incinerators. This document provides the first results of these units operating evaluation with a presentation of the french park transformation, the operating, the economic analysis of the sector, the financial accounting and the future market. (A.L.B.)

A marketing perspective on the impact of financial and non-financial measures on shareholder value

OpenAIRE

Terblanche, Nic S; Gerber, Charlene; Erasmus, Pierre; Schmidt, Delia

2013-01-01

The pressure for financial accountability contributed to widespread concern about the function of marketing within the company. Consequently, marketers have become preoccupied with measuring the performance of marketing activity. Diverse financial and non-financial methods have been developed to provide evidence of how marketing activity impacts on the bottom line. This article proposes an approach whereby financial and non-financial performance measures are combined to measure the contributi...

The role of micro health insurance in providing financial risk protection in developing countries- a systematic review

Directory of Open Access Journals (Sweden)

Shifa Salman Habib

2016-03-01

Full Text Available Abstract Background Out of pocket payments are the predominant method of financing healthcare in many developing countries, which can result in impoverishment and financial catastrophe for those affected. In 2010, WHO estimated that approximately 100 million people are pushed below the poverty line each year by payments for healthcare. Micro health insurance (MHI has been used in some countries as means of risk pooling and reducing out of pocket health expenditure. A systematic review was conducted to assess the extent to which MHI has contributed to providing financial risk protection to low-income households in developing countries, and suggest how the findings can be applied in the Pakistani setting. Methods We conducted a systematic search for published literature using the search terms “Community based health insurance AND developing countries”, “Micro health insurance AND developing countries”, “Mutual health insurance AND developing countries”, “mutual OR micro OR community based health insurance” “Health insurance AND impact AND poor” “Health insurance AND financial protection” and “mutual health organizations” on three databases, Pubmed, Google Scholar and Science Direct (Elsevier. Only those records that were published in the last ten years, in English language with their full texts available free of cost, were considered for inclusion in this review. Hand searching was carried out on the reference lists of the retrieved articles and webpages of international organizations like World Bank, World Health Organization and International Labour Organization. Results Twenty-three articles were eligible for inclusion in this systematic review (14 from Asia and 9 from Africa. Our analysis shows that MHI, in the majority of cases, has been found to contribute to the financial protection of its beneficiaries, by reducing out of pocket health expenditure, catastrophic health expenditure, total health expenditure

SCHEV Review of the Funding Model for Student Financial Assistance

Science.gov (United States)

State Council of Higher Education for Virginia, 2010

2010-01-01

The 2010 Acts of the Assembly, Chapter 874, directs the State Council of Higher Education for Virginia (SCHEV) to conduct a study on state financial aid. In support of this directive, SCHEV conducted a series of meetings with representatives from each public four-year college or university, Richard Bland College, and representatives from the…

Morocco; Financial System Stability Assessment

OpenAIRE

International Monetary Fund

2003-01-01

The Financial System Stability Assessment of Morocco reviews the reform program that is aimed at establishing a modern, market-oriented financial system that optimizes the mobilization of savings and the allocation of financial resources. It reviews the modernization of the banking sector and the development of competition within the sector, development of financial markets, and removal of constraints on financial system activity. It also provides reports on the Observance of Standards and Co...

Shari’a Compliant Finance: The Overlooked Element for Developing an Effective Financial System in Afghanistan

Science.gov (United States)

2012-06-08

Increasing Role," 1. 13 Hafa Furqani and Ratna Mulyany, "Islamic Banking and Economic Growth: Empirical Evidence from Malaysia ," Journal ofEconomic...oversight, retail banking, small and medium enterprise finance, and microfinance. USAID also provided advice on how to implement on-site examinations of... retail banking and small and medium enterprise finance, USAID assisted in the enactment of financial laws and regulations. To facilitate growth of small

Providing Language Instructor with Artificial Intelligence Assistant

Directory of Open Access Journals (Sweden)

K. Pietroszek

2007-12-01

Full Text Available Abstract—This paper presents the preliminary results ofdeveloping HAL for CALL, an artificial intelligenceassistant for language instructor. The assistant consists of achatbot, an avatar (a three-dimensional visualization of thechatbot, a voice (text-to-speech engine interface andinterfaces to external sources of language knowledge. Sometechniques used in adapting freely available chatbot for theneed of a language learning system are presented.Integration of HAL with Second Life virtual world isproposed. We will discuss technical challenges and possiblefuture work directions.

76 FR 54998 - Request for Information on Consumer Financial Products and Services Offered to Servicemembers

Science.gov (United States)

2011-09-06

... public disclosure. Sensitive personal information such as account numbers or Social Security numbers... in person and online? 4. What programs, policies, accommodations, or benefits do financial service... protections and fraud protections. 5. What unique assistance, if any, is currently offered by financial...

Financial incentive approaches for reducing peak electricity demand, experience from pilot trials with a UK energy provider

International Nuclear Information System (INIS)

Bradley, Peter; Coke, Alexia; Leach, Matthew

2016-01-01

Whilst tariff-based approaches to load-shifting are common in the residential sector, incentive-based approaches are rare. This is so, even though providing customers incentives to shape their power consumption patterns has substantial potential. This paper presents findings from an exploratory UK pilot study that trials financial payments and detailed energy feedback to incentivise load-shifting of residential electricity consumption. An intervention study was implemented measuring actual energy use by individual households as well as conducting surveys and interviews. From the trials it was found that the approaches resulted in reductions in peak time energy use. Evidence from the study found that the incentives-based approaches were able to overcome some of the barriers to response experienced in Time-of-Use studies, though less good on others. Interestingly, the height of the barriers varied by the electricity-using practice and the incentivising approach applied. The height of the barriers also varied by participant. The study concludes by identifying that broad participation in demand response is likely to require a suite of incentivising approaches that appeal to different people, a key policy finding of interest to international agencies, government, public and private sector entities. - Highlights: • Novel study of financial incentive approaches for shifting residential energy. • First academic paper comprehensively identifying barriers to time of use tariffs. • First study reporting barriers to financial incentive approaches for demand response. • Incentive study design can be applied by government and energy companies.

32 CFR 203.12 - Technical assistance for public participation provider qualifications.

Science.gov (United States)

2010-07-01

... waste problems. (2) Experience in making technical presentations. (3) Demonstrated writing skills. (4... 32 National Defense 2 2010-07-01 2010-07-01 false Technical assistance for public participation... THE SECRETARY OF DEFENSE (CONTINUED) MISCELLANEOUS TECHNICAL ASSISTANCE FOR PUBLIC PARTICIPATION (TAPP...

Financial sustainability planning for immunization services in Cambodia.

Science.gov (United States)

Soeung, Sann Chan; Grundy, John; Maynard, Jim; Brooks, Alan; Boreland, Marian; Sarak, Duong; Jenkinson, Karl; Biggs, Beverley-Ann

2006-07-01

The expanded programme of immunization was established in Cambodia in 1986. In 2002, 67% of eligible children were immunized, despite significant health sector and macro-economic financial constraints. A financial sustainability planning process for immunization was introduced in 2002, in order to mobilize national and international resources in support of the achievement of child health objectives. The aim of this paper is to outline this process, describe its early impact as an advocacy tool and recommend additional strategies for mobilizing additional resources for health. The methods of financial sustainability planning are described, including the advocacy strategies that were applied. Analysis of financial sustainability planning results indicates rising programme costs associated with new vaccine introduction and new technologies. Despite this, the national programme has demonstrated important early successes in using financial sustainability planning to advocate for increased mobilization of national and international sources of funding for immunization. The national immunization programme nevertheless faces formidable system and financial challenges in the coming years associated with rising costs, potentially diminishing sources of international assistance, and the developing role of sub-national authorities in programme management and financing.

The Financial Safety Net – a Necessity in a Turbulent Financial World

Directory of Open Access Journals (Sweden)

Peter BALOGH

2011-11-01

Full Text Available Over the last years we observed that whenever crisis hits, interest in guarantee arrangements rises. The current financial crisis is no exception in this respect. It turns the spotlight on the operation of the financial safety net and provides policy makers with a unique opportunity to monitor its performance and, more specifically, to identify its strengths and weaknesses. This paper focuses on the way parts of the financial safety net work and places a special emphasis on the growing role of these safety nets in our turbulent financial world.

Financial Learning: Is It The Effective Way to Improve Financial Literacy among Accounting Students?

Directory of Open Access Journals (Sweden)

Herawati Nyoman Trisna

2018-01-01

Full Text Available The aims of this study are to determine: the difference of financial literacy level between students who have had experience in financial learning and who have not had experience in financial learning. The data for this study was collected through financial literacy test and questionnaire which was distributed through randomized sampling method. A total of 173 completed and usable questionnaire have been collected. The result shows that the level of financial literacy among accounting students comes under below optimal standard category. Students who have had financial learning experience have a higher level of financial literacy than students who have not. This study provides means to improve financial learning for accounting students in preparation for creating a prosperous future.

Financial Liberalisation and the South Korean Financial Crisis: Some Qualitative Evidence

OpenAIRE

Kevin Amess; Panicos Demetriades

2001-01-01

This paper provides a novel analysis of the South Korean financial crisis drawing on the findings of a unique survey of IMF/World Bank officials and South Korean economists. The survey reveals that over-optimism and inadequate recognition of financial risks inadvertently led to excessive risk taking by Korean financial intermediaries. It also indicates that the sources of over-optimistic assessments of East Asian economies, including Korea, were mainly to be found outside East Asia, including...

Financial protection mechanisms for inpatients at selected Philippine hospitals.

Science.gov (United States)

Caballes, Alvin B; Söllner, Walter; Nañagas, Juan

2012-11-01

The study was undertaken to determine, from the patient's perspective, the comparative effectiveness of locally established financial protection mechanisms particularly for indigent and severely-ill hospitalized patients. Data was obtained from a survey conducted in 2010 in Philippine provinces which were part of the Health Systems Development Project and involved 449 patients from selected private and public hospitals. Direct medical expenses incurred during the confinement period, whether already paid for prior to or only billed upon discharge, were initially considered. Expenses were found to be generally larger for the more severely ill and lower for the poor. Hospital-provided discounts and social health insurance (PhilHealth) reimbursements were the financial protection mechanisms evaluated in this study. In average terms, only up to 46% of inpatient expenses were potentially covered by the combined financial support. Depending on the hospital type, 28-42% of submitted PhilHealth claims were invalidated. Multiple linear regression analysis was utilized to determine the relationship of the same set of patients' demographic characteristics, socioeconomic status, severity of illness, and hospital assignments with selected expense categories and financial protection measures. Pre-discharge expenditures were significantly higher in public hospitals. The very ill also faced significantly larger expenses, including those for final hospital charges. Hospital-derived discounts provided significantly more support for indigent as well as very sick patients. The amounts for verified PhilHealth claims were significantly greater for the moderately-ill and, incongruously, the financially better-off patients. Sponsored Program members, supposed indigents enjoying fully-subsidized PhilHealth enrollment, qualified for higher mean reimbursements. However, there was a weak correlation between such patients and those identified as poor by the hospital social service staff. Thus

48 CFR 919.7011 - Developmental assistance.

Science.gov (United States)

2010-10-01

... limited to: (1) Management guidance relating to: (i) Financial management, (ii) Organizational management, (iii) Overall business management planning, (iv) Business development, and (v) Marketing assistance; (2... PROGRAMS SMALL BUSINESS PROGRAMS The Department of Energy Mentor-Protege Program 919.7011 Developmental...

78 FR 52780 - National Flood Insurance Program (NFIP); Assistance to Private Sector Property Insurers...

Science.gov (United States)

2013-08-26

...] National Flood Insurance Program (NFIP); Assistance to Private Sector Property Insurers, Availability of FY... Assistance/Subsidy Arrangement (Arrangement), 85 (as of June 2013) private sector property insurers sell... Financial Assistance/ Subsidy Arrangement (Arrangement) to notify private insurance companies (Companies...

77 FR 36566 - National Flood Insurance Program (NFIP); Assistance to Private Sector Property Insurers...

Science.gov (United States)

2012-06-19

...] National Flood Insurance Program (NFIP); Assistance to Private Sector Property Insurers, Availability of FY... Assistance/Subsidy Arrangement (Arrangement), 82 (as of April, 2012) private sector property insurers sell... Financial Assistance/ Subsidy Arrangement (Arrangement) to notify private insurance companies (Companies...

25 CFR 20.504 - What short-term homemaker services can Child Assistance pay for?

Science.gov (United States)

2010-04-01

... (protective) supervision; (b) A severely handicapped or special needs child whose care places undue stress on... 25 Indians 1 2010-04-01 2010-04-01 false What short-term homemaker services can Child Assistance... SERVICES FINANCIAL ASSISTANCE AND SOCIAL SERVICES PROGRAMS Child Assistance How Child Assistance Funds Can...

Financial history and financial economics

OpenAIRE

Turner, John D.

2014-01-01

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

Editorial: Special Issue on Financial Planning

Directory of Open Access Journals (Sweden)

Mark Brimble

2012-11-01

Full Text Available AbstractThe special edition presents current research in the area of financial planning. With the continual upheaval inglobal financial markets (including Australia, the general trend towards self-funded retirement and lessreliance on the state, financial crises and the continual regulatory changes in the financial markets, this issue istimely and topical. This is the third special edition on financial planning, providing an excellent outlet forquality research in financial planning.

Parental Financial Support and the Financial and Family Problems of College Freshmen

Science.gov (United States)

Bunnett, Nancy Hubbell

1975-01-01

Freshmen completed the Mooney Problem Check List and reported how much financial support their parents provided. The relationship between parents' support and finances, living conditions, and employment problems was highly significant, with women reporting more financial problems than men. (Author)

Fact Sheet: LGBT Discrimination in Higher Education Financial Aid--Assistance Should Be Allocated on Need, Not Sexual Orientation

Science.gov (United States)

Burns, Crosby

2012-01-01

Through the Free Application for Federal Student Aid, or FAFSA, the federal government provides more financial aid for higher education than any other institution. But because of discriminatory laws the FAFSA treats families headed by two mothers or two fathers differently than families headed by a mother and a father. This treatment distributes…

Financial Services Marketing.

Science.gov (United States)

Olson, Lucretia Maria

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

What's good for the goose is good for the gander. Guiding principles for the use of financial incentives in health behaviour change.

Science.gov (United States)

Lynagh, Marita C; Sanson-Fisher, Rob W; Bonevski, Billie

2013-03-01

The use of financial incentives or pay-for-performance programs for health care providers has triggered emerging interest in the use of financial incentives for encouraging health behaviour change. This paper aims to identify key conditions under which the use of financial incentives for improvements in public health outcomes is most likely to be effective and appropriate. We review recent systematic reviews on their effectiveness in changing health behaviour and identify existing moral concerns concerning personal financial incentives. Current evidence indicates that incentives can be effective in driving health behaviour change under certain provisos, while a number of misgivings continue to be deliberated on. We outline a number of key principles for consideration in decisions about the potential use of incentives in leading to public health improvements. These key principles can assist policy makers in making decisions on the use of financial incentives directed at achieving improvements in public health.

Financial crisis and monetary policy

NARCIS (Netherlands)

Karatas, B.

2014-01-01

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

Presenting practice financial information.

Science.gov (United States)

Webster, Lee Ann H

2007-01-01

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

The Financial Therapy Association: A Brief History

Directory of Open Access Journals (Sweden)

Sonya Britt

2010-10-01

Full Text Available The purpose of this brief review is to provide a historical context for the conceptualization, development, and launch of the Financial Therapy Association (FTA. The FTA membership base consists of practicing financial planners, financial counselors, psychologists, marriage and family therapists, social workers, financial coaches, psychotherapists, and researchers from these and other disciplines. From the outset, the Association’s purpose has encompassed five goals:To promote a vision of financial therapy, which is the study of cognitive, emotional, behavioral, relational, economic, and integrative aspects of financial health.To provide a forum for researchers, practitioners, the media, and policy makers to share research and practice methods and models of financial therapy.To promote methods of training for those involved in financial therapy.To inform policy and practice management standards as these relate to financial therapy.To stimulate and disseminate clinical, experimental, and survey research on financial therapy.

Financial and Emotional Support in Close Personal Ties among Central Asian Migrant Women in Russia.

Science.gov (United States)

Kornienko, Olga; Agadjanian, Victor; Menjívar, Cecilia; Zotova, Natalia

2018-05-01

This study advances research on the role of personal networks as sources of financial and emotional support in immigrants' close personal ties beyond the immediate family. Because resource scarcity experienced by members of immigrant communities is likely to disrupt normatively expected reciprocal support, we explored multi-level predictors of exchange processes with personal network members that involve (1) only receiving support, (2) only providing support, and (3) reciprocal support exchanges. We focus on an understudied case of Central Asian migrant women in the Russian Federation using a sample of 607 women from three ethnic groups-Kyrgyz, Tajik, Uzbek-who were surveyed in two large Russian cities-Nizhny Novgorod and Kazan. The survey collected information on respondents' demographic, socioeconomic, and migration-related characteristics, as well as characteristics of up to five individuals with whom they had a close relationship. Multi-level multinomial regression analyses were used to account for the nested nature of the data. Our results revealed that closer social relationships (siblings and friends) and greater levels of resources (income and regularized legal status) at both ego and alter levels were positively related to providing, receiving, and reciprocally exchanging financial and emotional support. Egos were more likely to provide financial assistance to transnational alters, whereas they were more likely to engage in mutual exchanges of emotional support with their network members from other countries. Personal network size and density showed no relationship with support exchanges. These findings provide a nuanced picture of close personal ties as conduits for financial and emotional support in migrant communities in a major, yet understudied, migrant-receiving context.

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

Energy Technology Data Exchange (ETDEWEB)

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

2004-07-01

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

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

Directory of Open Access Journals (Sweden)

Danuše Nerudová

2011-01-01

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

Financial Wealth Distribution in Revised Financial Accounts

Directory of Open Access Journals (Sweden)

Václav Rybáček

2012-09-01

Full Text Available Financial statistics undergo dynamic evolution as apparent consequence of their rising importance. Structureof assets, source of fi nancing, price changes or net fi nancial position, all these indicators can detect oncomingfi nancial instability. Financial statistics as a logical extension of the national accounts provide such information.Th e aim of the following text is to present fi nancial statistics, relation between particular accounts, the impact of extraordinary revision carried out in 2011, and also to analyse current wealth distribution as described by fi nancial statistics.

7 CFR 1775.21 - Audit or financial statements.

Science.gov (United States)

2010-01-01

... 7 Agriculture 12 2010-01-01 2010-01-01 false Audit or financial statements. 1775.21 Section 1775... Audit or financial statements. The grantee will provide an audit report or financial statements as... year. (b) Grantees expending less than $500,000 will provide annual financial statements covering the...

Piloting the older adult financial exploitation measure in adult safeguarding services.

Science.gov (United States)

Phelan, A; Fealy, G; Downes, C

Financial abuse is arguably the most complex form of elder abuse as it may occur remote to the older person and it is impacted by issues such as cultural values, perpetrator intent and family expectations. Financial abuse may not be recognised by either the older person or the perpetrator, thus, its prevention, early identification and amelioration are important. The (Irish) National Centre for the Protection of Older People undertook a study to determine the appropriateness of the Older Adult Financial Exploitation Measure for use by the national safeguarding older person services. Findings from a small pilot study involving 16 safeguarding staff's use of the Older Adult Financial Exploitation Measure with 52 community dwelling older people referred to their service demonstrate a higher suspicion of financial abuse as well as identifying multiple instances of possible financial exploitation in a single individual. Thus, the Older Adult Financial Exploitation Measure is considered appropriate to assist safeguarding personnel's assessment of older people related to a suspicion of financial abuse. Copyright © 2017 Elsevier B.V. All rights reserved.

Understanding Trust in Financial Services

DEFF Research Database (Denmark)

Hansen, Torben

2012-01-01

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

Erecting a Sturdy Financial Structure.

Science.gov (United States)

West, Jeffrey J.

1998-01-01

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

Strategy for OCRWM to provide training assistance to state, tribal, and local governments

International Nuclear Information System (INIS)

1992-11-01

The US Department of Energy's (DOE) Office of Civilian Radioactive Waste Management (OCRWM) has prepared this strategy to outline the process OCRWM will follow to provide funding and technical assistance to States and Indian Tribes as required by Section 180(c) of the Nuclear Waste Policy Act of 1982, as amended (NWPA). A schedule for the various steps to be taken is included. The NWPA directs DOE to dispose of the spent nuclear fuel generated by commercial nuclear power facilities and high-level radioactive waste from defense facilities. OCRWM was established to carry out this mission. OCRWM is developing a transportation system to support shipping of spent nuclear fuel to a Monitored Retrievable Storage (MRS) facility, and spent nuclear fuel and high-level radioactive waste to a final disposal repository. A 1987 amendment to the NWPA added Section 180(c) which states that DOE:. . . shall provide technical assistance and funds to States for training for public safety officials of appropriate units of local government and Indian Tribes through whose jurisdiction the Secretary [of Energy] plans to transport spent nuclear fuel or high-level radioactive waste .... Training shall cover procedures required for safe routine transportation of these materials, as well as procedures for dealing with emergency response situations. This strategy represents a five-step process to meet the requirements of Section 180(c)

Preemptive financial strategies help IPAs avoid insolvency.

Science.gov (United States)

Karling, J; Silberman, L

2000-11-01

The 1999 collapse in California of practice management giants FPA Medical Management, Inc. and MedPartners, Inc. has caused healthcare provider organizations, particularly independent practice associations (IPAs), to examine critical issues related to financial solvency. Problems such as declining membership, ineffective management, weak contracting, and lack of strategic vision frequently are encountered by troubled provider organizations. The common thread that runs through IPA failures is a combination of unreliable accounting data and inadequate reporting systems. This lack of satisfactory financial and reporting information impairs the ability of the provider group to maintain sufficient funds to cover expenses and pay physicians. Successful, financially stable provider networks use well-defined reporting procedures based on fundamental accounting and financial concepts, as well as a sound methodology for measuring and calculating claims liability estimates. In California, new regulations aimed at encouraging provider organizations to assume preemptive financial strategies are in the process of being adopted. IPAs in every state should consider reviewing these regulations as benchmarks by which to assess their financial procedures.

Market liquidity and financial stability.

OpenAIRE

Crockett, A.

2008-01-01

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

Estimating the Development Assistance for Health Provided to Faith-Based Organizations, 1990–2013

Science.gov (United States)

Haakenstad, Annie; Johnson, Elizabeth; Graves, Casey; Olivier, Jill; Duff, Jean; Dieleman, Joseph L.

2015-01-01

Background Faith-based organizations (FBOs) have been active in the health sector for decades. Recently, the role of FBOs in global health has been of increased interest. However, little is known about the magnitude and trends in development assistance for health (DAH) channeled through these organizations. Material and Methods Data were collected from the 21 most recent editions of the Report of Voluntary Agencies. These reports provide information on the revenue and expenditure of organizations. Project-level data were also collected and reviewed from the Bill & Melinda Gates Foundation and the Global Fund to Fight AIDS, Tuberculosis and Malaria. More than 1,900 non-governmental organizations received funds from at least one of these three organizations. Background information on these organizations was examined by two independent reviewers to identify the amount of funding channeled through FBOs. Results In 2013, total spending by the FBOs identified in the VolAg amounted to US$1.53 billion. In 1990, FB0s spent 34.1% of total DAH provided by private voluntary organizations reported in the VolAg. In 2013, FBOs expended 31.0%. Funds provided by the Global Fund to FBOs have grown since 2002, amounting to $80.9 million in 2011, or 16.7% of the Global Fund’s contributions to NGOs. In 2011, the Gates Foundation’s contributions to FBOs amounted to $7.1 million, or 1.1% of the total provided to NGOs. Conclusion Development assistance partners exhibit a range of preferences with respect to the amount of funds provided to FBOs. Overall, estimates show that FBOS have maintained a substantial and consistent share over time, in line with overall spending in global health on NGOs. These estimates provide the foundation for further research on the spending trends and effectiveness of FBOs in global health. PMID:26042731

Financialization and financial profit

Directory of Open Access Journals (Sweden)

Arturo Guillén

2014-09-01

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

RATIONAL FINANCIAL BEHAVIOR OF POPULATION AS A PROSPERITY FACTOR OF FINANCIAL SECTOR

Directory of Open Access Journals (Sweden)

Sushko E. Yu.

2014-12-01

Full Text Available The rapid sophistication of the Russian financial system inevitably leads not only to the emergence of great opportunities for the development of the financial sector, as expressed in the opening of the new financial institutions or new financial products and services, but also a huge financial risks for companies of this sector, as expressed in the increase of population’s debts and the decline of trust in the financial sector. That is why special tools used in making management decisions about the development of the financial sector in a particular region acquires greater significance. On the basis of statistical data over the Volgograd region the author developed the model of initial attractiveness estimation of an area for business entities, reflecting the level of financial literacy and using the data from open sources of information. The article provides a brief introduction to the development of the methodology: from a theoretical substantiation of the original list of variables for analysis up to determine the regression equation. Obtained regression model can be used by entrepreneurs in case of expansion of their financial business to new areas and by regional governance whose aim is to increase the level of financial literacy.

Financial protection of patients through compensation of providers: the impact of Health Equity Funds in Cambodia.

Science.gov (United States)

Flores, Gabriela; Ir, Por; Men, Chean R; O'Donnell, Owen; van Doorslaer, Eddy

2013-12-01

Public providers have no financial incentive to respect their legal obligation to exempt the poor from user fees. Health Equity Funds (HEFs) aim to make exemptions effective by giving NGOs responsibility for assessing eligibility and compensating providers for lost revenue. We use the geographic spread of HEFs over time in Cambodia to identify their impact on out-of-pocket (OOP) payments. Among households with some OOP payment, HEFs reduce the amount paid by 35%, on average. The effect is larger for households that are poorer and mainly use public health care. Reimbursement of providers through a government operated scheme also reduces household OOP payments but the effect is not as well targeted on the poor. Both compensation models raise household non-medical consumption but have no impact on health-related debt. HEFs reduce the probability of primarily seeking care in the private sector. Copyright © 2013 Elsevier B.V. All rights reserved.

Financial Reporting under GASB Statement No. 34 and ASBO International Certificate of Excellence Financial Reporting.

Science.gov (United States)

Heinfeld, Gary

This guide presents a financial model that affects all governmental entities that issue financial statements in conformity with Generally Accepted Accounting Principles (GAAP). The model was prepared to provide school business officials specific examples of school system financial-statement presentations. The guide is divided into six chapters.…

Financial Impact of Divorce on Children and Their Families.

Science.gov (United States)

Teachman, Jay D.; Paasch, Kathleen M.

1994-01-01

Examines the financial impact of divorce on children and their families. The preponderance of evidence suggests that women and children experience substantial declines after divorce whereas the relative income of divorced men remains stable or increases. The impact of public assistance is also considered. (SLD)

Framing financial culture

DEFF Research Database (Denmark)

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

2014-01-01

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

Gender issues of financial analysts

OpenAIRE

Jingwen Ge

2013-01-01

Increased attention has been drawn to the gender disparity in workplace. This dissertation is dedicated to provide sight to the gender issues in financial analysts. Profound literature reviews are conducted about gender issues and financial analysts, respectively in order to comprehend the existing gender concerns in the business world, and role and functions of financial analysts. Research proposals are described to answer the following question: whether women financial analysts are more lik...

Taxation of Financial Intermediation Activities in Hong Kong

OpenAIRE

Jack M. Mintz; Stephen R. Richardson

2001-01-01

This paper discusses issues related to the taxation of financial intermediation in Hong Kong in the context of Hong Kong's position as a major regional financial centre. It first provides some background analysis as to the definition of financial intermediation and identification of the providers of financial services. This is then followed by a discussion of the principles of taxation applicable to financial intermediation, including a comparison of income taxes to consumption taxes. Some sp...

Assistance provided by physical therapists from primary health care to patients after stroke

Directory of Open Access Journals (Sweden)

Christina Danielli Coelho de Morais Faria

Full Text Available Abstract Introduction: Motor impairments, which are prevalent in stroke subjects, require physical therapy (PT rehabilitation. In primary care in the Brazilian Public Health System, PT are part of the Núcleo de Apoio à Saúde da Família (NASF. Objective: To describe the PT assistance provided to stroke patients in a primary healthcare center. Methods: The records of all stroke patients (n = 44; 69.23 ± 13.12 years identified by the health professionals were analyzed. Using keyword recognition, frequency analysis of the services offered by the PT was performed. Subjects were classified according to the Modified Rankin Scale. Results: In the 44 records, 45.5% had a description of the assistance provided by any professional of the NASF and 36.4% of the PT care. PT care was provided at the subject’s home (94.2% and at the healthcare center (5.8%. The PT practices were identified as: orientation (93.8%, evaluation (87.5%, exercises (50%, follow-up (37.5%, referral to another service or to undergrad PT students (18.8%, and referral to other NASF professionals (12.5%. Most of the subjects were classified as having mild/moderate disability. Conclusion: The minority of records had registration of attendance by the NASF PT. The majority of the sessions occurred at the subject’s home, which reveals a practice focused on individual care. The orientation was common, which illustrates that in primary care there is a focus on empowerment for health self-improvement. Follow-up was not common, despite clinical guidelines state that stroke subjects should be monitored at least once a year by the rehabilitation team.

34 CFR 400.8 - What are the provisions governing student assistance?

Science.gov (United States)

2010-07-01

... portion of any student financial assistance received under the Act that is made available for attendance... 34 Education 3 2010-07-01 2010-07-01 false What are the provisions governing student assistance...) OFFICE OF VOCATIONAL AND ADULT EDUCATION, DEPARTMENT OF EDUCATION VOCATIONAL AND APPLIED TECHNOLOGY...

The Effect Of Intangible Asset Financial Performance And Financial Policies On The Firm Value

Directory of Open Access Journals (Sweden)

Rindu Rika Gamayuni

2015-01-01

Full Text Available Abstract The purpose of this study is to test empirically the relationship between intangible assets financial policies and financial performance to the firm value at going-public company in Indonesia. Path analysis was used to ascertain the relationship between intangible assets financial policies financial performance and firm value at going-public company in Indonesia in the year 2007 to 2009. This study also provides empirical evidence that Intangible assets financial policies financial performance have significant influence to the firm value simultaneously. Intangible assets has no significant influence to financial policies but has positive and significant influenced to financial performance ROA and firm value. Debt policies and financial performance ROA influenced firm value positive and significant. Financial statements limitation in measuring and disclosing intangible assets is the cause of significant difference between book value equity and market value equity. Measurement and disclosure of intangible assets intellectual capital precisely and aqurately is very important because intangible assets have a positive and significant effect to the firm value. Accounting standards should be concerned about this.

General Fund Enterprise Business System Did Not Provide Required Financial Information

Science.gov (United States)

2012-03-26

Management of the General Fund Enterprise Business System,” January 14, 2008 Army AAA Report No. A-2010-0187- FFM , “General Fund Enterprise Business System...A-2009-0232- FFM , “General Fund Enterprise Business System – Federal Financial Management Improvement Act Compliance, Examination of Releases...1.4.1, 1.4.2, 1.4.3, and 1.4.4 Requirements,” September 30, 2009 AAA Report No. A-2009-0231- FFM , “General Fund Enterprise Business System – Federal

Firms as liquidity providers: Evidence from the 2007-2008 financial crisis

OpenAIRE

García-Appendini, Emilia; Montoriol-Garriga, Judit

2013-01-01

Using a supplier-client matched sample, we study the effect of the 2007-2008 financial crisis on between-firm liquidity provision. Consistent with a causal effect of a negative shock to bank credit, we find that firms with high pre-crisis liquidity levels increased the trade credit extended to other corporations and subsequently experienced better performance as compared to ex-ante cash-poor firms. Trade credit taken by constrained firms increased during this period. These findings are consis...

ICAF Financial Services Industry Study

National Research Council Canada - National Science Library

Allison, Douglas; Barry, Kevin; Beaver, Philip; Browne, Michael; Cubillos, Claudio; Hanger, Wallace; Kluchko, Luke; LaDue, Charles; McGhee, Michael; Mitsoff, Gregory

2005-01-01

.... The industry includes those firms that provide financial services to organizations or individuals, the government agencies that regulate the industry, and the markets that facilitate the exchange of financial assets...

36 CFR 1212.110 - Are any of my Federal assistance awards exempt from this part?

Science.gov (United States)

2010-07-01

... NATIONAL ARCHIVES AND RECORDS ADMINISTRATION GENERAL RULES GOVERNMENTWIDE REQUIREMENTS FOR DRUG-FREE WORKPLACE (FINANCIAL ASSISTANCE) Purpose and Coverage § 1212.110 Are any of my Federal assistance awards...

48 CFR 719.273-8 - Developmental assistance.

Science.gov (United States)

2010-10-01

... relating to— (1) Financial management; (2) Organizational management; (3) Overall business management/planning; (4) Business development; and (5) Technical assistance. (b) Loans; (c) Rent-free use of... DEVELOPMENT SOCIOECONOMIC PROGRAMS SMALL BUSINESS PROGRAMS The U.S. Agency for International Development...

Banca Nazionale del Lavoro (B. N. L. Italy) financial incentives for energy conservation and environmenal protection ENERAMBIENTE

Energy Technology Data Exchange (ETDEWEB)

Rutondi, L

1989-02-01

This paper outlines the Banca Nazionale del Lavoro (B.N.L., Italy) financial incentive program, ENERAMBIENTE and explains how it relates to overall E.E.C. plans (for the year 1992) promoting, in various sectors (industry, agricolture, etc.), the rational use of energy and environmental protection. The program's objectives are to ensure the prospective user's awareness of the mechanics, possibilities and limits of financial assistence plans, supply technical and organizational assistance and collaborate with local and regional government administrations, as well as public and private enterprises.

Consolidated supervision of financial institutions and financial market in the Republic of Croatia

Directory of Open Access Journals (Sweden)

Bojana Olgić Draženović

2005-06-01

Full Text Available The question of regulation and supervision of all parts of financial system is of major importance for any country. In order to protect the interest of the society and to accelerate the economic development, it is necessary to provide adequate legal framework as well as independent supervision institutions. The regulations refer mostly to maintenance of financial stability and consumer protection. The article points out that the structure of the financial sector in the Republic of Croatia is underdeveloped and characterized by domination of the banking sector. Therefore, bank supervision is one of the main tasks of Croatian national bank and all other financial institutions (except banks are regulated by other regulatory institutions. The problems of authority overlapping and insufficient regulation are becoming more complex by the development of financial sector and especially by the deregulation of financial markets. Because of that, it is reasonable to investigate the existing regulatory framework of Croatian financial system concerning its structure and development.

RISK MANAGEMENT WITH FINANCIAL DERIVATIVES: EMPIRICAL EVIDENCE FROM ROMANIAN NON-FINANCIAL FIRMS

Directory of Open Access Journals (Sweden)

Sorin Gabriel Anton

2016-12-01

Full Text Available Financial risk management has rapidly evolved over the past two decades and has become an indispensable function in many institutions from different area of activities. In the last two decades, as the financial markets have become more and more mature, an increasing number of firms from emerging economies have chosen to use derivatives to hedge financial risks. As a result, risk management with financial derivatives has attracted much attention recently, becoming an important topic in the financial literature. However, we know little about the use of financial derivatives by firms from emerging economies and about the effect of these instruments on firms’ risk and value. The aim of the paper is to provide new insights into the use of financial derivatives for hedging purpose by non-financial firms from emerging markets. We analyzed risk management practices on a sample of 68 non-financial firms listed at Bucharest Stock Exchange (BSE over a long time frame (2001 to 2011. We found that Romanian non-financial firms from our sample are exposed mainly to commodity price risk, currency risk, interest rate risk, and liquidity risk. More than half of the firms in our sample (55.88% publish in their annual reports the goal of risk management process. Our results show that 10.29% of non-financial firms in our sample use financial derivatives to hedge their currency, interest rate or commodity price risks. We also found that the volatility caused by the global financial crisis determined many firms to use financial derivatives over the period 2007-2011. Nevertheless, the use of financial derivatives by Romanian non-financial firms is low relative to values registered for other emerging economies. The most important factors that hindered the use of financial derivatives have been the low liquidity of exchange derivatives markets, high hedging costs, and the lack of risk management expertise. The traditional approach of managing risks individually is

INTEGRATED REPORTING - THE FUTURE OF FINANCIAL REPORTING

OpenAIRE

Diana Sabina COZMA IGHIAN

2015-01-01

From investors’ point of view, financial results are not sufficient to offer an overview of a given business. To provide an overview on the activity of an entity, reports will need to include both the traditional financial and non-financial part to provide information on sustainable development, the impact of the activity on the environment, and social responsibility.\\r\

Integrating physical and financial approaches to manage environmental financial risk

Science.gov (United States)

Characklis, Gregory; Meyer, Eliot; Foster, Benjamin

2017-04-01

Physical and/or engineered solutions have long been used to manage risks associated with adverse environmental events. Examples include reservoirs as a tool for mitigating drought-related supply risk, levees for managing flood risk and dredging of inland waterways to ensure navigability during low flow periods. These measures can reduce many types of risk (e.g., loss of life), but are often employed as a means of protecting against financial losses. When the focus is on managing environmental financial risk, physical solutions can be effective, but also costly. In many cases, non-physical tools can provide a less expensive means of managing financial risk, with these often taking the form of financial instruments such as hedging contracts, contingency funds or insurance. Some of these instruments, such as flood insurance, are widely available, but historically many environmental financial risks have been managed primarily (or solely) via physical solutions without much consideration of alternatives, thereby opening opportunities for innovation in developing financial solutions. Recent research has demonstrated that financial instruments can play a significant role in managing drought-related financial risk in sectors as diverse as water utilities, energy generation and inland navigation. Nonetheless, this work has largely considered the use of these instruments within systems in which physical solutions are already in place (but failing to achieve desired performance). The next step in the evolution of managing environmental financial risk involves developing methods for designing risk management strategies that do not assume an established physical system. Here the goal is to identify the relative role that physical solutions and financial instruments should play as they are integrated into a comprehensive risk management strategy. This is not a straightforward challenge as one approach reduces the risk of financial losses and the other redistributes those losses

20 CFR 632.32 - Financial management systems.

Science.gov (United States)

2010-04-01

... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Financial management systems. 632.32 Section... Financial management systems. (a) Each Native American grantee, subgrantee and contractor shall maintain a financial management system which will provide accurate, current and complete disclosure of the financial...

Reaching Sustainable Financial Health: Gender Differences in Risk-Taking Patterns of Financially Excluded People

Directory of Open Access Journals (Sweden)

Eunmi Kim

2018-04-01

Full Text Available Providing sufficient financial accessibility to low-income individuals is considered a way to decrease income inequality and could be a key factor in sustainable economic growth. To make the financial accessibility policy more effective, analyses of individuals’ understanding of financial risk within low-income groups need to be conducted. The current authors investigated individuals’ attitudes towards loan financial risk in terms of gender difference. Using South Korean survey data, we examined the relationship between gender and attitude towards loan financial risk with a regression analysis. We found that within a low-income group, males were more willing to pay higher interest rates than females. In addition, males’ willingness to pay high interest rates became stronger when their current financial costs were high. The results indicate that males are less careful with the risks that high interest rates can bring. Thus, the results imply that interventions, such as more substantial financial education, are required for males to make financial accessibility polices more effective.

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

National Research Council Canada - National Science Library

2001-01-01

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

Macroeconomic trouble and policy challenges in the wake of the financial bust

Directory of Open Access Journals (Sweden)

Angel Asensio

2011-06-01

Full Text Available Contrasting with the 1929 great crisis, authorities intervened forcefully in 2008 to stop the disintegration of the financial system. Governments and central banks then sought to revise the prudential regulation in depth. It would be optimistic, however, to believe that prudential measures, alone, could deliver full economic recovery, at least in the countries that had been involved in the financial turmoil. Indeed, the collapse of the "state of confidence" and the negative effects of private debts on consumption and investment decisions have fed depressive forces and policy challenges which could hold for a while, even once the financial sector is made safe. On the one hand, the economic slowdown and the direct and indirect assistance provided by the governments to the private sectors are having a heavy impact on public finances, meanwhile, on the other hand, the massive amounts of money which artificially inflated the prices of housing and financial products could produce inflationary pressures in the post-crisis period, unless a new assets bubble is allowed for. Authorities could therefore be facing high unemployment in a damaged context of public deficits and inflationary pressures. The paper aims at discussing these new challenges. The inadequacy of inflation targets and fiscal orthodoxy in a depressed economy is emphasized, and the outlines of a Post Keynesian alternative policy are examined.

2 CFR 182.120 - Are any of my Federal assistance awards exempt from this part?

Science.gov (United States)

2010-01-01

... GOVERNMENTWIDE GUIDANCE FOR GRANTS AND AGREEMENTS Reserved GOVERNMENTWIDE REQUIREMENTS FOR DRUG-FREE WORKPLACE (FINANCIAL ASSISTANCE) Purpose and Coverage § 182.120 Are any of my Federal assistance awards exempt from...

Endogenous money, circuits and financialization

OpenAIRE

Malcolm Sawyer

2013-01-01

This paper locates the endogenous money approach in a circuitist framework. It argues for the significance of the credit creation process for the evolution of the economy and the absence of any notion of ‘neutrality of money’. Clearing banks are distinguished from other financial institutions as the providers of initial finance in a circuit whereas other financial institutions operate in a final finance circuit. Financialization is here viewed in terms of the growth of financial assets an...

ARGUMENTS ON USING COMPUTER-ASSISTED AUDIT TECHNIQUES (CAAT AND BUSINESS INTELLIGENCE TO IMPROVE THE WORK OF THE FINANCIAL AUDITOR

Directory of Open Access Journals (Sweden)

Ciprian-Costel, MUNTEANU

2014-11-01

Full Text Available In the 21st century, one of the most efficient ways to achieve an independent audit and quality opinion is by using information from the organization database, mainly documents in electronic format. With the help of Computer-Assisted Audit Techniques (CAAT, the financial auditor analyzes part or even all the data about a company in reference to other information within or outside the entity. The main purpose of this paper is to show the benefits of evolving from traditional audit techniques and tools to modern and , why not, visionary CAAT, which are supported by business intelligence systems. Given the opportunity to perform their work in IT environments, the auditors would start using the tools of business intelligence, a key factor which contributes to making successful business decisions . CAAT enable auditors to test large amount of data quickly and accurately and therefore increase the confidence they have in their opinion.

Financial Health of the Higher Education Sector: 2015-16 Financial Results. Data Analysis. March 2017/02

Science.gov (United States)

Higher Education Funding Council for England, 2016

2016-01-01

This report provides an overview of the financial health of the Higher Education Funding Council for England (HEFCE) funded higher education sector in England. The analysis covers the financial results for 2015-16. This does not include further education or sixth-form colleges, or alternative providers of higher education.

12 CFR 1805.802 - Assistance Agreement; sanctions.

Science.gov (United States)

2010-01-01

... internal controls; and/or (4) Achieve specific lending, investment, and development service objectives... TREASURY COMMUNITY DEVELOPMENT FINANCIAL INSTITUTIONS PROGRAM Terms and Conditions of Assistance § 1805.802... Investment Area(s) includes an Indian Reservation or Targeted Population(s) includes an Indian Tribe, the...

Southern Cameroons' financial contributions to British Second World ...

African Journals Online (AJOL)

The serious damage done to the British economy during World War II compelled the leaders of the British Government to look for ways of repairing the damage. Hence, they turned to the colonies for help. Inter alia, they needed financial assistance because of their inability to pay for imports from the United States. Imports of ...

38 CFR 61.66 - Financial management.

Science.gov (United States)

2010-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Financial management. 61...) VA HOMELESS PROVIDERS GRANT AND PER DIEM PROGRAM § 61.66 Financial management. (a) All recipients... management system that follows generally accepted accounting principals and provides accounting records...

Financial Contribution of Residents When Billing as "Junior Associates" in the "Surgical Firm".

Science.gov (United States)

Stoller, Jeremy; Pratt, Sarah; Stanek, Stephen; Zelenock, Gerald; Nazzal, Munier

2016-01-01

There is an increasing number of proposals to change the way Graduate Medical Education is funded. This study attempts to estimate the potential financial contribution of surgical residents using an alternative funding mechanism similar to that used by law firms, which would allow surgery departments to bill for resident activity as "junior associates." Following 24 residents over a period of 12 weeks, we were able to estimate the annual revenue that they generated from operating room procedures, independent consultations, patient management, and minor procedures using Medicare reimbursement rates. The appropriate first assistant modifier was used to calculate the operating room procedure fees, but full price was used to calculate the revenue for minor procedures, patient management, and consultations done independently. We adjusted for vacation time and academic activities. Including postgraduate year 1 residents, the estimated yearly revenue generated per resident in first assistant operative services was $33,305.67. For minor procedures, patient management, and independent consultations, the estimated yearly revenue per resident was $37,350.66. The total estimated financial contribution per resident per year was $70,656.33. Excluding postgraduate year 1 residents, as most states require completion of the intern year before full licensure, the estimated yearly revenue generated per resident in first assistant operative services was $38,914.56. For minor procedures, patient management, and independent consultations, the estimated yearly revenue per resident was $55,957.33. The total estimated financial contribution per resident per year was $94,871.89. Residents provide a significant service to hospitals. If resident activity was compensated at the level of supervised "junior associates" of a surgery department, more than 75% of the direct educational costs of training could be offset. Furthermore, we believe this value is underestimated. Given the foreseeable

Extension of a Computer Assisted Decision Support (CADS) Study to Improve Outcomes in Patients with Type 2 DM Treated by Primary Care Providers. Addendum

Science.gov (United States)

2015-04-01

physicians’ assistants, who are not necessarily equipped with the latest information and tools to provide optimum care nor have the time required to...web-assisted DM management, most have used the web for patient education, performance monitoring, risk stratification , and case management by nurses...research staff to maintain CDMP and CADS and to assist with patient and provider problems that could not be solved by the research staff. Reportable

Dangers of neglecting non-financial conflicts of interest in health and medicine.

Science.gov (United States)

Wiersma, Miriam; Kerridge, Ian; Lipworth, Wendy

2018-05-01

Non-financial interests, and the conflicts of interest that may result from them, are frequently overlooked in biomedicine. This is partly due to the complex and varied nature of these interests, and the limited evidence available regarding their prevalence and impact on biomedical research and clinical practice. We suggest that there are no meaningful conceptual distinctions, and few practical differences, between financial and non-financial conflicts of interest, and accordingly, that both require careful consideration. Further, a better understanding of the complexities of non-financial conflicts of interest, and their entanglement with financial conflicts of interest, may assist in the development of a more sophisticated approach to all forms of conflicts of interest. © Article author(s) (or their employer(s) unless otherwise stated in the text of the article) 2018. All rights reserved. No commercial use is permitted unless otherwise expressly granted.

Illiteracy, Financial Services and Social Exclusion.

Science.gov (United States)

Hajaj, Khaldoun

Despite calls by consumer advocates for Australia's governments and financial services institutions to provide consumers with resources to help them understand how the financial services sector operates, financial education remains something that most Australians gain by default. Research conducted in the United Kingdom and United States, has…

7 CFR 249.11 - Financial management system.

Science.gov (United States)

2010-01-01

... 7 Agriculture 4 2010-01-01 2010-01-01 false Financial management system. 249.11 Section 249.11... § 249.11 Financial management system. (a) Disclosure of expenditures. The State agency must maintain a financial management system that provides accurate, current and complete disclosure of the financial status...

7 CFR 248.11 - Financial management system.

Science.gov (United States)

2010-01-01

... 7 Agriculture 4 2010-01-01 2010-01-01 false Financial management system. 248.11 Section 248.11... § 248.11 Financial management system. (a) Disclosure of expenditures. The State agency shall maintain a financial management system which provides accurate, current and complete disclosure of the financial status...

Patient satisfaction as a predictor of return-to-provider behavior: analysis and assessment of financial implications.

Science.gov (United States)

Garman, Andrew N; Garcia, Joanne; Hargreaves, Marcia

2004-01-01

Although customer loyalty is frequently cited as a benefit of patient satisfaction, an empirical link between the two has not, to our knowledge, ever been statistically established in a hospital setting. The goal of the present study was to evaluate the relationship between self-reported patient satisfaction measures and subsequent return to the provider for care at a large academic medical center. Data from all adult medical patients responding to a patient satisfaction survey distributed by a large midwestern academic medical center during fiscal year 1997 (n = 1485) were analyzed. Response patterns were examined as they related to whether patients returned to the provider during the subsequent 2-year period. Analyses suggested that return-to-provider was associated with only a minority of the satisfaction items (approx. 11%). All items showing a significant relationship measured perceptions of how well physicians and nurses attended to, and provided information to, patients and their families. Although the size of these relationships was generally small, the estimated financial implications are substantial. Other implications of these findings for planning effective service improvement initiatives as well as improving patient survey design are discussed.

Accounting for Money. Supervising: Economic and Financial Aspects. The Choice Series #70. A Self Learning Opportunity.

Science.gov (United States)

Bainbridge, Dennis

This student guide is intended to assist persons employed as supervisors in accounting for money. Discussed in the first four sections are the following topics: the need for accounts; financial accounting (basics of financial accounting, creditors and debtors, assets and liabilities, and balance sheets); cost and management accounting (company,…

Financial Literacy Education for Women

Science.gov (United States)

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

2014-01-01

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

The use of fund accounting and the need for single fund reporting by institutional healthcare providers. Principles and Practices Board Statement No. 8. Healthcare Financial Management Association.

Science.gov (United States)

1986-06-01

For many years, hospitals and other institutional healthcare providers used fund accounting as a basis for presenting their financial statements. Recently, authoritative literature has placed less emphasis on separate fund reporting. This is evidenced by the reduction of fund classifications specified in the literature. This trend seems to follow the recognition that institutional healthcare activities should be reported in a manner comparable to other businesses. The Principles and Practices Board (P&P Board) of the Healthcare Financial management Association believes that general purpose financial statements of institutional healthcare providers should be comparable to reporting by other businesses. That is, all assets, liabilities, and equity are presented in a single aggregated balance sheet without differentiation by fund. This form of presentation, referred to in this statement as single fund reporting, should be used by all institutional healthcare providers including those that are part of HMOs, universities, municipalities, and other larger entities when separate reports of the provider are issued. The P&P Board is studying other significant issues concerning the reporting of revenues and components of equity and changes therein. The conclusion in this statement can be implemented even though conclusions on these related subjects are not yet complete. The P&P Board recognizes that certain circumstances may require detailed records and reports for special purposes. This statement deals only with those general purpose financial statements on which an independent accountant's opinion is expressed.

International sources of financial cooperation for health in developing countries.

Science.gov (United States)

Howard, L M

1983-01-01

By direct consulation and review of published sources, a study of 16 selected official sources of international financial cooperation was conducted over the August 1979 to August 1980 period in order to assess the policies, programs, and prospects for support of established international health goals. This study demonstrated that approximately 90% of the external health sector funds are provided via development oriented agencies. The major agencies providing such assistance concur that no sector, including health, should be excluded "a priori," providing that the requesting nation conveys its proposals through the appropriate national development planning authority. The agencies in the study also were found to be supporting health related programs in all the geographic regions of the World Health Organization (WHO). An associated review of 30 external funding agencies revealed that only 5 reported providing health assistance in more than half of the countries where they provided assistance for general development purposes. Interviewed sources attributed this to the limited manner in which health proposals have been identified, prepared, and forwarded (with national development authority approval) to international agencies. In 1979 concessional development financing totaled approximately US$29.9 billion, US$24.2 billion being provided by 17 major industrial nations, US$4.7 billion by Organization of Petroleum Exporting (OPEC) countries, and less than US$1 billion by the countries of Eastern Europe. Approximately 2/3 of such concessional financing is administered bilaterally, only 1/3 passing through multilateral institutions. UN agencies receive only 12% of these total concessional development financing resources. In 1979, concessional funding for health totaled approximately US$3 billion, approximately 1/10 of which was administered by WHO and its regional offices. It is anticipated that future international funding for health in developing countries will continue

National Consumer and Financial Literacy Framework

Science.gov (United States)

Ministerial Council for Education, Early Childhood Development and Youth Affairs (NJ1), 2011

2011-01-01

This document is a revised version of the National Consumer and Financial Literacy Framework (the Framework) originally developed in 2005. It articulates a rationale for consumer and financial education in Australian schools; describes essential consumer and financial capabilities that will support lifelong learning; and provides guidance on how…

7 CFR 3016.41 - Financial reporting.

Science.gov (United States)

2010-01-01

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

28 CFR 66.41 - Financial reporting.

Science.gov (United States)

2010-07-01

... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Financial reporting. 66.41 Section 66.41..., Retention, and Enforcement § 66.41 Financial reporting. (a) General. (1) Except as provided in paragraphs (a..., for: (i) Submitting financial reports to Federal agencies, or (ii) Requesting advances or...

CEA financial report 2007; CEA rapport financier 2007

Energy Technology Data Exchange (ETDEWEB)

NONE

2007-07-01

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

Essays on financial analysts' forecasts

OpenAIRE

Rodriguez, Marius del Giudice

2006-01-01

This dissertation contains three self-contained chapters dealing with specific aspects of financial analysts' earnings forecasts. After recent accounting scandals, much attention has turned to the incentives present in the career of professional financial analysts. The literature points to several reasons why financial analysts behave overoptimistically when providing their predictions. In particular, analysts may wish to maintain good relations with firm management, to please the underwriter...

College Access and Success for Students Experiencing Homelessness: A Toolkit for Educators and Service Providers

Science.gov (United States)

Dukes, Christina

2013-01-01

This toolkit serves as a comprehensive resource on the issue of higher education access and success for homeless students, including information on understanding homeless students, assisting homeless students in choosing a school, helping homeless students pay for application-related expenses, assisting homeless students in finding financial aid…

Technical assistance contractor Management Plan

International Nuclear Information System (INIS)

1993-09-01

The Technical Assistance Contractor (TAC) for the Uranium Mill Tailings Remedial Action (UMTRA) Project comprises Jacobs Engineering Group Inc. (JEG) and its major teaming partners [Roy F. Weston, Inc. (RFW), Sergent, Hauskins ampersand Beckwith Agra, Inc. (SHB Agra), and Geraghty ampersand Miller, Inc. (G ampersand M)]. The first three companies have worked together effectively on the UMTRA Project for more than 10 years. With the initiation of the UMTRA Groundwater Project in April 1991, a need arose to increase the TAC's groundwater technical breadth and depth, so G ampersand M was brought in to augment the team's capabilities. The TAC contract's scope is to provide technical, analytical, environmental, engineering, design, inspection, and management support services to the US Department of Energy (DOE) for both surface and groundwater projects. The TAC team continues to support the DOE in completing surface remedial actions and initiating groundwater remediation work for start-up, characterization, design, construction oversight, and remedial operations. A key feature of the TAC's management approach is the extensive set of communication systems implemented for the UMTRA Project. These systems assist all functional disciplines in performing UMTRA Project tasks associated with management, technical support, administrative support, and financial/project controls

Financial Leasing: Problems and Prospects of Development in Ukraine

Directory of Open Access Journals (Sweden)

Ganna Gridina

2017-09-01

Full Text Available The article highlights the current state of the financial services market, in particular financial leasing, which is a form of intensification of the investment process in Ukraine. The main problems of financial leasing development and prospects of its development in Ukraine are revealed. The shortcomings and advantages of financial leasing and its characteristics are determined. The article assesses the state of the Ukrainian market of leasing services and identifies the main problems of its functioning. An estimation of the development of the number of leasing companies in Ukraine is made. It is established that the number of legal entities - lessors remains almost unchanged, but financial companies that provide financial leasing services are rapidly developing. It is substantiated that financial companies providing financial leasing services as universal institutions provide a wider range of financial services in crisis conditions; it serves as the basis for the growth of their number. In these circumstances, these financial institutions can take over the functions of banks and develop at the expense of a larger portfolio of financial services than in highly specialized institutions. Distribution of concluded financial leasing agreements is characterized by the fact that transport, agriculture and construction were the most significant decrease. The services sector, machine building and metallurgy were almost not influenced of the destructive processes. Extractive industry, in contrast to the rest of the industries, has increased the volumes of financial leasing contracts. In the course of the study, the hypothesis of the substitutability of bank lending by leasing was confirmed, which is confirmed by the growing number of financial companies providing financial leasing services while simultaneously reducing the number of banks.

75 FR 4558 - Notice of Inquiry Regarding Passenger Vessel Financial Responsibility

Science.gov (United States)

2010-01-28

..., credit and financial companies, sureties, guarantors, insurers, travel agents, cruise passengers and... Maritime Commission is issuing this Inquiry to solicit information and comments concerning the benefits and... that will assist in assessing comprehensively the benefits or burdens that the Nonperformance Coverage...

The financial impact of orthopaedic fellowship training.

Science.gov (United States)

Gaskill, Trevor; Cook, Chad; Nunley, James; Mather, R Chad

2009-07-01

Previous reports have compared the expected financial return of a medical education with those expected in other professions. However, we know of no published report estimating the financial return of orthopaedic training. The purpose of this study was to estimate the financial incentives that may influence the decision to invest an additional year of training in each of the major orthopaedic fellowships. With survey data from the American Academy of Orthopaedic Surgeons and using standard financial techniques, we calculated the estimated return on investment of an additional year of orthopaedic training over a working lifetime. The net present value, internal rate of return, and the break-even point were estimated. Eight fellowships were examined and compared with general orthopaedic practice. Investment in an orthopaedic fellowship yields variable returns. Adult spine, shoulder and elbow, sports medicine, hand, and adult arthroplasty may yield positive returns. Trauma yields a neutral return, while pediatrics and foot and ankle have negative net present values. On the basis of mean reported incomes, the break-even point was two years for spine, seven years for hand, eight years for shoulder and elbow, twelve years for adult arthroplasty, thirteen years for sports medicine, and twenty-seven years for trauma. Fellowship-trained pediatric and foot and ankle surgeons did not break even following the initial investment. When working hours were controlled for, the returns for adult arthroplasty and trauma became negative. The financial return of an orthopaedic fellowship varies on the basis of the specialty chosen. While reasons to pursue fellowship training vary widely, and many are not financial, there are positive and negative financial incentives. Therefore, the decision to pursue fellowship training is best if it is not made on the basis of financial incentives. This information may assist policy makers in analyzing medical education economics to ensure the

10 CFR 1042.115 - Assurance required.

Science.gov (United States)

2010-01-01

... ACTIVITIES RECEIVING FEDERAL FINANCIAL ASSISTANCE Introduction § 1042.115 Assurance required. (a) General... applications for Federal financial assistance or awards of Federal financial assistance contain, be accompanied... assurance. (b) Duration of obligation. (1) In the case of Federal financial assistance extended to provide...

Financial Literacy, Financial Education, and Economic Outcomes

Science.gov (United States)

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

2013-01-01

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

49 CFR 18.41 - Financial reporting.

Science.gov (United States)

2010-10-01

... 49 Transportation 1 2010-10-01 2010-10-01 false Financial reporting. 18.41 Section 18.41... Enforcement § 18.41 Financial reporting. (a) General. (1) Except as provided in paragraphs (a) (2) and (5) of...) Submitting financial reports to Federal agencies, or (ii) Requesting advances or reimbursements when letters...

34 CFR 80.41 - Financial reporting.

Science.gov (United States)

2010-07-01

... 34 Education 1 2010-07-01 2010-07-01 false Financial reporting. 80.41 Section 80.41 Education... Enforcement § 80.41 Financial reporting. (a) General. (1) Except as provided in paragraphs (a) (2) and (5) of...) Submitting financial reports to Federal agencies, or (ii) Requesting advances or reimbursements when letters...

15 CFR 24.41 - Financial reporting.

Science.gov (United States)

2010-01-01

... 15 Commerce and Foreign Trade 1 2010-01-01 2010-01-01 false Financial reporting. 24.41 Section 24..., Records, Retention, and Enforcement § 24.41 Financial reporting. (a) General. (1) Except as provided in... by OMB, for: (i) Submitting financial reports to Federal agencies, or (ii) Requesting advances or...

45 CFR 1174.41 - Financial reporting.

Science.gov (United States)

2010-10-01

... 45 Public Welfare 3 2010-10-01 2010-10-01 false Financial reporting. 1174.41 Section 1174.41... Enforcement § 1174.41 Financial reporting. (a) General. (1) Except as provided in paragraphs (a) (2) and (5...) Submitting financial reports to Federal agencies, or (ii) Requesting advances or reimbursements when letters...

45 CFR 1183.41 - Financial reporting.

Science.gov (United States)

2010-10-01

... 45 Public Welfare 3 2010-10-01 2010-10-01 false Financial reporting. 1183.41 Section 1183.41... Enforcement § 1183.41 Financial reporting. (a) General. (1) Except as provided in paragraphs (a)(2) and (5) of...) Submitting financial reports to Federal agencies, or (ii) Requesting advances or reimbursements when letters...

45 CFR 1157.41 - Financial reporting.

Science.gov (United States)

2010-10-01

... 45 Public Welfare 3 2010-10-01 2010-10-01 false Financial reporting. 1157.41 Section 1157.41... Enforcement § 1157.41 Financial reporting. (a) General. (1) Except as provided in paragraphs (a) (2) and (5...) Submitting financial reports to Federal agencies, or (ii) Requesting advances or reimbursements when letters...

22 CFR 135.41 - Financial reporting.

Science.gov (United States)

2010-04-01

... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Financial reporting. 135.41 Section 135.41... Enforcement § 135.41 Financial reporting. (a) General. (1) Except as provided in paragraphs (a) (2) and (5) of...) Submitting financial reports to Federal agencies, or (ii) Requesting advances or reimbursements when letters...

Financial Literacy in Ontario: Neoliberalism, Pierre Bourdieu and the Citizen

Science.gov (United States)

Arthur, Chris

2011-01-01

Utilizing concepts from Pierre Bourdieu I argue that the implementation of financial literacy education in Ontario public schools will, if uncontested, support a neoliberal consumer habitus (subjectivity) at the expense of the critical citizen. This internalization of the neoliberal ethos assists state efforts to shift responsibility for…

Cost analysis of medical assistance in dying in Canada.

Science.gov (United States)

Trachtenberg, Aaron J; Manns, Braden

2017-01-23

The legalization of medical assistance in dying will affect health care spending in Canada. Our aim was to determine the potential costs and savings associated with the implementation of medical assistance in dying. Using published data from the Netherlands and Belgium, where medically assisted death is legal, we estimated that medical assistance in dying will account for 1%-4% of all deaths; 80% of patients will have cancer; 50% of patients will be aged 60-80 years; 55% will be men; 60% of patients will have their lives shortened by 1 month; and 40% of patients will have their lives shortened by 1 week. We combined current mortality data for the Canadian population with recent end-of-life cost data to calculate a predicted range of savings associated with the implementation of medical assistance in dying. We also estimated the direct costs associated with offering medically assisted death, including physician consultations and drug costs. Medical assistance in dying could reduce annual health care spending across Canada by between $34.7 million and $138.8 million, exceeding the $1.5-$14.8 million in direct costs associated with its implementation. In sensitivity analyses, we noted that even if the potential savings are overestimated and costs underestimated, the implementation of mdedical assistance in dying will likely remain at least cost neutral. Providing medical assistance in dying in Canada should not result in any excess financial burden to the health care system, and could result in substantial savings. Additional data on patients who choose medical assistance in dying in Canada should be collected to enable more precise estimates of the impact of medically assisted death on health care spending and to enable further economic evaluation. © 2017 Canadian Medical Association or its licensors.

International financial institutions and human rights: implications for public health.

Science.gov (United States)

Stubbs, Thomas; Kentikelenis, Alexander

2017-01-01

Serving as lender of last resort to countries experiencing unsustainable levels of public debt, international financial institutions have attracted intense controversy over the past decades, exemplified most recently by the popular discontent expressed in Eurozone countries following several rounds of austerity measures. In exchange for access to financial assistance, borrowing countries must settle on a list of often painful policy reforms that are aimed at balancing the budget. This practice has afforded international financial institutions substantial policy influence on governments throughout the world and in a wide array of policy areas of direct bearing on human rights. This article reviews the consequences of policy reforms mandated by international financial institutions on the enjoyment of human rights, focusing on the International Monetary Fund and World Bank. It finds that these reforms undermine the enjoyment of health rights, labour rights, and civil and political rights, all of which have deleterious implications for public health. The evidence suggests that for human rights commitments to be met, a fundamental reorientation of international financial institutions' activities will be necessary.

12 CFR 5.39 - Financial subsidiaries.

Science.gov (United States)

2010-01-01

... pursuant to § 5.34. (f) Impermissible activities. A financial subsidiary may not engage as principal in the... accounting principles, separately present financial information for the bank in the manner provided in... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Financial subsidiaries. 5.39 Section 5.39 Banks...

45 CFR 602.41 - Financial reporting.

Science.gov (United States)

2010-10-01

... 45 Public Welfare 3 2010-10-01 2010-10-01 false Financial reporting. 602.41 Section 602.41 Public... Requirements § 602.41 Financial reporting. (a) General. (1) Except as provided in paragraphs (a) (2) and (5) of...) Submitting financial reports to Federal agencies, or (ii) Requesting advances or reimbursements when letters...

20 CFR 437.41 - Financial reporting.

Science.gov (United States)

2010-04-01

... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Financial reporting. 437.41 Section 437.41... Enforcement § 437.41 Financial reporting. (a) General. (1) Except as provided in paragraphs (a)(2) and (5) of...) Submitting financial reports to SSA, or (ii) Requesting advances or reimbursements when letters of credit are...

21 CFR 1403.41 - Financial reporting.

Science.gov (United States)

2010-04-01

... 21 Food and Drugs 9 2010-04-01 2010-04-01 false Financial reporting. 1403.41 Section 1403.41 Food... Enforcement § 1403.41 Financial reporting. (a) General. (1) Except as provided in paragraphs (a) (2) and (5...) Submitting financial reports to Federal agencies, or (ii) Requesting advances or reimbursements when letters...

24 CFR 85.41 - Financial reporting.

Science.gov (United States)

2010-04-01

... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Financial reporting. 85.41 Section... § 85.41 Financial reporting. (a) General. (1) Except as provided in paragraphs (a) (2) and (5) of this... financial reports to Federal agencies, or (ii) Requesting advances or reimbursements when letters of credit...

22 CFR 146.115 - Assurance required.

Science.gov (United States)

2010-04-01

... PROGRAMS OR ACTIVITIES RECEIVING FEDERAL FINANCIAL ASSISTANCE Introduction § 146.115 Assurance required. (a... applications for Federal financial assistance or awards of Federal financial assistance contain, be accompanied... assurance. (b) Duration of obligation. (1) In the case of Federal financial assistance extended to provide...

49 CFR 25.115 - Assurance required.

Science.gov (United States)

2010-10-01

... PROGRAMS OR ACTIVITIES RECEIVING FEDERAL FINANCIAL ASSISTANCE Introduction § 25.115 Assurance required. (a... applications for Federal financial assistance or awards of Federal financial assistance contain, be accompanied... assurance. (b) Duration of obligation. (1) In the case of Federal financial assistance extended to provide...

22 CFR 229.115 - Assurance required.

Science.gov (United States)

2010-04-01

... PROGRAMS OR ACTIVITIES RECEIVING FEDERAL FINANCIAL ASSISTANCE Introduction § 229.115 Assurance required. (a... applications for Federal financial assistance or awards of Federal financial assistance contain, be accompanied... assurance. (b) Duration of obligation. (1) In the case of Federal financial assistance extended to provide...

Providing Assistive Technology Applications as a Service Through Cloud Computing.

Science.gov (United States)

Mulfari, Davide; Celesti, Antonio; Villari, Massimo; Puliafito, Antonio

2015-01-01

Users with disabilities interact with Personal Computers (PCs) using Assistive Technology (AT) software solutions. Such applications run on a PC that a person with a disability commonly uses. However the configuration of AT applications is not trivial at all, especially whenever the user needs to work on a PC that does not allow him/her to rely on his / her AT tools (e.g., at work, at university, in an Internet point). In this paper, we discuss how cloud computing provides a valid technological solution to enhance such a scenario.With the emergence of cloud computing, many applications are executed on top of virtual machines (VMs). Virtualization allows us to achieve a software implementation of a real computer able to execute a standard operating system and any kind of application. In this paper we propose to build personalized VMs running AT programs and settings. By using the remote desktop technology, our solution enables users to control their customized virtual desktop environment by means of an HTML5-based web interface running on any computer equipped with a browser, whenever they are.

Rates of credit obligations compliance on IFRS financial statement as a factor of financial stability

Directory of Open Access Journals (Sweden)

O. V. Uvarova

2016-01-01

Full Text Available For the purposes of effective management of economic activity of the entities of insufficiently own accounting information. For objective assessment of a financial and economic provision of the entity it is necessary to pass from separate accounting data to certain valuable ratios of major factors – to financial performance or financial ratios. Calculation and interpretation of their values the integral and essentially necessary part of a financial analysis, especially it is important if the company has credit liabilities. Conditions of credit agreements often include accomplishment of credit covenants which represent restrictions for activities and a financial position of the company in addition to timely settlement of percent and a body of the credit and provide to lessors a certain level of safety from bankruptcy of the debtor. The article considers the covenants and financial covenants definitions; the main financial covenants containing in credit agreements between large banks and borrowers; data on structure of a credit portfolio and financial debt of NLMK as at June 30, 2016; the main financial covenants containing in credit agreements of the companies of NLMK Group; definitions and formulas of calculation of financial rates based on the IFRS financial statement; calculation of covenants on the example of IFRS consolidated financial statements of NLMK; subtleties of calculation of financial rates; the main differences of financial rates calculation based on the financial statements prepared on the different principles; conclusion about stability and a financial condition of NLMK by the results received during calculation financial covenants as at end of the first half of the year 2016.

78 FR 23247 - Policy Statement Concerning Assistance

Science.gov (United States)

2013-04-18

... within a district that is experiencing financial stress. They also note that the FCA has authority to... evaluate the adequacy of managerial resources of the troubled System institution. The Corporation is... caused the need for assistance. The plan must include an internal control system to monitor ongoing...

The Geography of Financial Literacy

Directory of Open Access Journals (Sweden)

Christopher Bumcrot

2013-07-01

Full Text Available This paper explores how well equipped today’s households are to make complex financial decisions in the face of often high-cost and high-risk financial instruments. Specifically we focus on financial literacy. Most importantly, we describe the geography of financial literacy, i.e., how financial literacy is distributed across the fifty US states. We describe the correlation of financial literacy and some important aggregate variables, such as state-level poverty rates. Finally, we examine the extent to which differences in financial literacy can be explained by states’ demographic and economic characteristics. To assess financial literacy, five questions were added to the 2009 National Financial Capability Study, covering fundamental concepts of economics and finance encountered in everyday life: simple calculations about interest rates and inflation, the workings of risk diversification, the relationship between bond prices and interest rates, and the relationship between interest payments and maturity in mortgages. We constructed an index of financial literacy based on the number of correct answers provided by each respondent to the five financial literacy questions. The financial literacy index reveals wide variation in financial literacy across states. Much of the variation is attributable to differences in the demographic makeup of the states; however, a handful of states have either higher or lower levels of financial literacy than is explained by demographics alone. Also, there is a significant correlation between the financial literacy of a state and that state’s poverty level. The findings indicate directions for policy makers and practitioners interested in targeting areas where financial literacy is low.

Financial Development in 205 Economies, 1960 to 2010

OpenAIRE

Martin Čihák; Asli Demirgüč-Kunt; Erik Feyen; Ross Levine

2013-01-01

This paper describes our construction of the Global Financial Development Database and uses the data to compare financial systems around the world. The database provides information on financial systems in 205 economies over the period from 1960 to 2010 and includes measures of (1) size of financial institutions and markets (financial depth), (2) degree to which individuals and firms can and do use financial services (access), (3) efficiency of financial intermediaries and markets in intermed...

Cleaning up commingled uranium mill tailings: is Federal assistance necessary

International Nuclear Information System (INIS)

1979-01-01

GAO was asked to determine whether Federal assistance should be given to operating mill owners that have processed uranium for sale to both government and industry and, thus, generated residual radioactive wastes. The wastes generated for both government and commercial use are called commingled uranium mill tailings. GAO recommends that the Congress provide assistance to active mill owners to share in the cost of cleaning up that portion of the tailings which were produced under Federal contract. Further, GAO believes that the Congress should also consider having the Federal government assist those mills who acted in good faith in meeting all legal requirements pertaining to controlling the mill tailings that were generated for commercial purposes and for which the Federal government is now requiring retroactive remedial action. At the same time, the Congress should make sure that this action establishes no precedent for the Federal government assuming the financial responsibility of cleaning up other non-Federal nuclear facilities and wastes, including those mill tailings generated after the date when the Federal government notified industry that the failings should be controlled

Financial Literacy, Retirement Planning and Household Wealth

NARCIS (Netherlands)

van Rooij, Maarten C. J.; Lusardi, Annamaria; Alessie, Rob J. M.

Relying on comprehensive measures of financial knowledge, we provide evidence of a strong positive association between financial literacy and net worth, even after controlling for many determinants of wealth. We discuss two channels through which financial literacy might facilitate wealth

[Euthanasia/assisted suicide. Ethical and socio-religious aspects].

Science.gov (United States)

Chiriţă, V; Chiriţă, Roxana; Duică, Lavinia; Talau, Gh

2009-01-01

Euthanasia/Assisted Suicide are viewed differently by moral and religious references. In a religious way, cardinal confessions (Christianity, Judaism, Islamism, Buddhism) condemn euthanasia/assisted suicide and, in the same time have a more relaxed attitude regarding passive euthanasia. Other aspects of euthanasia regard financial/economic and ethical-medical considerations. All these contradictory standpoints are expressed in some legal acts that make specifications on the concept of "euthanasia"--Oregon's Death with Dignity Act (1994) and Netherlands's Euthanasia Law (2001).

Tax Filing and Other Financial Behaviors of EITC-Eligible Households: Differences of Banked and Unbanked

Science.gov (United States)

Lim, Younghee; Livermore, Michelle; Davis, Belinda Creel

2011-01-01

Holding a bank account is crucial to the income-maximizing and asset-building of households. This study uses 2008 survey data of EITC-eligible households assisted at Volunteer Income Tax Assistance (VITA) sites to document their tax filing behavior and use of Alternate Financial Services (AFS). Specifically, the differences in tax filing and AFS…

Computer Assisted Audit Techniques

Directory of Open Access Journals (Sweden)

Eugenia Iancu

2007-01-01

Full Text Available From the modern point of view, audit takes intoaccount especially the information systems representingmainly the examination performed by a professional asregards the manner for developing an activity by means ofcomparing it to the quality criteria specific to this activity.Having as reference point this very general definition ofauditing, it must be emphasized that the best known segmentof auditing is the financial audit that had a parallel evolutionto the accountancy one.The present day phase of developing the financial audithas as main trait the internationalization of the accountantprofessional. World wide there are multinational companiesthat offer services in the financial auditing, taxing andconsultancy domain. The auditors, natural persons and auditcompanies, take part at the works of the national andinternational authorities for setting out norms in theaccountancy and auditing domain.The computer assisted audit techniques can be classified inseveral manners according to the approaches used by theauditor. The most well-known techniques are comprised inthe following categories: testing data techniques, integratedtest, parallel simulation, revising the program logics,programs developed upon request, generalized auditsoftware, utility programs and expert systems.

Public health financial management competencies.

Science.gov (United States)

Honoré, Peggy A; Costich, Julia F

2009-01-01

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

Canada and international financial institutions

OpenAIRE

Robert Lafrance; James Powell

1996-01-01

International financial institutions, such as the International Monetary Fund, the World Bank and the Bank for International Settlements, are important players in the global financial system. This article provides an overview of the major international financial institutions to which Canada belongs. The paper highlights their activities and the nature of Canada's involvement, including that of the Bank of Canada. Recent initiatives coming out of the Halifax and Lyon Summits to improve the eff...

CVFA: Coal vendor financial advisor

International Nuclear Information System (INIS)

Goote, W.G.; Andersen, S.

1992-01-01

An expert system for determining coal vendor financial viability in fuel purchasing contracts at an electric utility is described. The system blends rules, data objects, and financial knowledge to provide a rational basis for accepting or rejecting coal contracts given the financial capability of the coal vendor. The discussion concludes with a critique of managerial issues in the development of the system and its use in decision making. 3 refs., 1 fig

Statistical inference for financial engineering

CERN Document Server

Taniguchi, Masanobu; Ogata, Hiroaki; Taniai, Hiroyuki

2014-01-01

This monograph provides the fundamentals of statistical inference for financial engineering and covers some selected methods suitable for analyzing financial time series data. In order to describe the actual financial data, various stochastic processes, e.g. non-Gaussian linear processes, non-linear processes, long-memory processes, locally stationary processes etc. are introduced and their optimal estimation is considered as well. This book also includes several statistical approaches, e.g., discriminant analysis, the empirical likelihood method, control variate method, quantile regression, realized volatility etc., which have been recently developed and are considered to be powerful tools for analyzing the financial data, establishing a new bridge between time series and financial engineering. This book is well suited as a professional reference book on finance, statistics and statistical financial engineering. Readers are expected to have an undergraduate-level knowledge of statistics.

INFLUENCE OF RELATIONS WITH INTERNATIONAL FINANCIAL INSTITUTIONS ON INSTITUTIONAL TRANSFORMATIONS OF ECONOMY

Directory of Open Access Journals (Sweden)

Galyna POCHENCHUK

2014-12-01

Full Text Available The article deals with the problem of the impact of transitional countries cooperation with international financial institutions on institutional changes which take place in emerging market economies, on the base of Ukraine. Research is carried out from the standpoint of institutional theory. The main reforms that took place in emerging market economy countries were based on the Washington Consensus strategy recommended by international financial institutions. The results of implementing this strategy are varied in different countries. In Ukraine strict adherence to requirements in the early stages of reforms without internal institutional conditions and characteristics led to a deep and protracted crisis of forming a "transformational stability." The general formal institutions of the market economy have been created according to the neoliberal concept which is provided by IFIs. However, experience of transitive economies including Ukraine, confirms the ineffectiveness of many established formal institutions borrowed from the developed countries. The author reviews the basic theory of institutional changes, argues that the terms of cooperation circulated by international financial institutions not only affect economic development strategy, but also determine the role of the national government in relations with markets. Under present conditions prevailing in Ukraine, it is impossible to manage without assistance of international financial institutions. But we need to pay more attention to technical and advisory cooperation in realization of institutional reforms, and credits – to take as a required time for receiving the results of reforms.

Framework for Financial Ratio Analysis of Audited Federal Financial Reports

National Research Council Canada - National Science Library

Brady, Richard

1999-01-01

.... The disclosure of this type of information, it was believed, would enable decision-makers to understand the financial implications of budgetary, policy and program issues and provide an analytical...

Financial Information Systems Officer | IDRC - International ...

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

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

Current perspectives in robotic assisted surgery.

Science.gov (United States)

Binet, Aurélien; Ballouhey, Quentin; Chaussy, Yann; de Lambert, Guénolée; Braïk, Karim; Villemagne, Thierry; Becmeur, François; Fourcade, Laurent; Lardy, Hubert

2018-02-23

From classical surgery to Robotic Assisted Surgery, there is a long way allowed by Minimal Invasive Surgery' improvements. The last three decades have witnessed a prodigious development of minimally invasive surgery (MIS) and especially in the field of laparoscopic pediatric surgery but there are several limitations in the use of conventional laparoscopic surgery and Robotic Assisted Surgery was developed to relieve these drawbacks. This new technology enables today the performance of a wide variety of procedures in children with a minimally invasive approach. As for all new technologies, an objective evaluation is essential with the need to respond to several questions: Is the technology feasible? Is the technology safe? Is the technology efficient? Does it bring about benefits compared with current technology? What are the procedures derived from most benefits of robotic assistance? How to assume the transition from open surgery to Minimal Invasive access for RAS? In the first part of this article, the authors give details about technical concerns and then describe the implementation process with its organization, pitfalls, successes, and issues from human resources and financial standpoints. The learning curve is then described and a special focus on small children weighing less than 15 Kg is developed. Finally, the concept of evaluation of this emerging technology is evocated and financial concerns are developed.

Management Control for Reliable Financial Information

Directory of Open Access Journals (Sweden)

Victoria María Antonieta Martín Granados

2010-06-01

Full Text Available The financial information is the document that the administration of a juridical entity issues to know his financial situation. The financial information is useful and confiable for the users of the financial information when this has been prepared under conditions of certainty. This certainty is provided by the administration when it establishes political and procedures of internal control, as well as the surveillance in the accomplishment of the internal control. This control incides in the financial information since it is inherent to the operative flow and extends itself in relevant information, veracious and comparable. This is important for users of the financial information, due to the fact that they take timely and objective decisions.

Veblen, Bataille and Financial Innovation

DEFF Research Database (Denmark)

Gammon, Earl; Wigan, Duncan

2015-01-01

This article advances towards the reconceptualization of financial innovation. It examines the calamitous role of financial innovation in the global financial crisis, developing a non-rational theorization of finance within the social economy that factors in the role of affect. Outlining...... the foundations for such an approach, the analysis draws on Thorstein Veblen and Georges Bataille, whose work encompasses psycho-social conceptions of political-economic agency. From the more anthropological lens of Veblen and Bataille's theorizations, it is possible to move beyond instrumentalist accounts...... of financial innovation premised on pecuniary expedients and aspirations of market completion. As we argue, in a broader affective economy, contemporary financial innovation serves invidious ends, providing a means of attaining social distinction, constituting a medium for violent expenditure and bestowing...

A marketing perspective on the impact of financial and non-financial measures on shareholder value

Directory of Open Access Journals (Sweden)

Charlene Gerber

2013-05-01

Full Text Available The pressure for financial accountability contributed to widespread concern about the function of marketing within the company. Consequently, marketers have become preoccupied with measuring the performance of marketing activity. Diverse financial and non-financial methods have been developed to provide evidence of how marketing activity impacts on the bottom line. This article proposes an approach whereby financial and non-financial performance measures are combined to measure the contribution of marketing to sales. Secondary data from two retail brands within the same industry were analysed whereby actual accounting data were adjusted to examine the link between marketing expenditures, specifically with regard to the 4Ps (typical non-financial measures, and sales. The results of the time series regression showed that the nature of the relationship between marketing expenditures and sales is dependent largely on the product characteristics. The link between marketing and sales depicted serves as a starting point from which to build a more robust measurement tool incorporating financial and non-financial marketing performance measures that will serve to justify investment in the marketing of a brand.

IFRS 16 “Leases” – consequences on the financial statements and financial indicators

Directory of Open Access Journals (Sweden)

Marian SACARIN

2017-02-01

Full Text Available In January 2016, the International Accounting Standards Board (IASB issued IFRS 16 “Leases”, which will replace the current standard IAS 17 “Leases”. IFRS 16, whose application is mandatory for annual periods beginning on or after January 2019, sets out new rules for the recognition and measurement of leases, leading to a change of value for the elements recognized in the financial statements, as well as for the financial indicators calculated based on these. The purpose of this article is to present, based on a comparative analysis of IFRS 16 and IAS 17, the main consequences that the application of IFRS 16 will arise, in respect of the financial statements and the financial indicators determined based on the information provided by these.

Choice of Personal Assistance Services Providers by Medicare Beneficiaries Using a Consumer-Directed Benefit: Rural-Urban Differences

Science.gov (United States)

Meng, Hongdao; Friedman, Bruce; Wamsley, Brenda R.; Van Nostrand, Joan F.; Eggert, Gerald M.

2010-01-01

Purpose: To examine the impact of an experimental consumer-choice voucher benefit on the selection of independent and agency personal assistance services (PAS) providers among rural and urban Medicare beneficiaries with disabilities. Methods: The Medicare Primary and Consumer-Directed Care Demonstration enrolled 1,605 Medicare beneficiaries in 19…

STOCKHOLDING AND FINANCIAL LITERACY IN THE FRENCH POPULATION

OpenAIRE

Arrondel, Luc; Debbich, Majdi; Savignac, Frédérique

2012-01-01

This paper investigates the link between financial literacy and stock market participation. We provide an assessment of the level of financial literacy in the French population using standard and original measures. Based on eight questions asked to individuals to assess their level of financial literacy, we construct two indices: basic financial requirements and financial culture. Regression results reveal strong impact of financial culture on the probability to hold stocks and weaker i...

Library of Michigan: Financial Management Reference Guide.

Science.gov (United States)

Michigan Library, Lansing.

Developed to provide library directors, staff, and board members with information for performing accounting and financial management functions, this guide answers frequently asked questions, describes common practices and processes, provides examples and suggested formats for selected financial reports, and identifies issues that may require…

Dilemmas in providing resilience-enhancing social services to long-term social assistance clients. A qualitative study of Swedish social workers

Directory of Open Access Journals (Sweden)

Marttila Anneli

2012-07-01

Full Text Available Abstract Background Long-term recipients of social assistance face barriers to social and economic inclusion, and have poorer health and more limited opportunities for improving their health than many other groups in the population. During recent decades there have been changes in Swedish social policy, with cutbacks in public benefits and a re-emphasis on means-tested policies. In this context, it is important to investigate the necessary conditions for social workers to offer social assistance and services, as well as the mediating role of social workers between public policies and their clients. Swedish social services aim to promote social inclusion by strengthening the individual´s own resources. We investigated the issues that arise when providing social services to long-term social assistance clients within the framework of resilience, which focuses on the processes leading to positive functioning in adverse conditions. Methods Interviews were conducted with 23 social workers in Stockholm and analysed by qualitative content analysis. Results The main theme to emerge from the interviews concerned the constraints that the social workers faced in providing social services to social assistance clients. The first subtheme focused on dilemmas in the interaction between social workers and clients resulting from the dual role of exercising authority and supporting and building trust with clients. Working conditions of social workers also played a crucial role. The second subtheme addressed the impact of the societal context, such as labour market opportunities and coordination between authorities. Conclusions Overall, we found that social workers to a great extent tried to find individual solutions to structural problems. To provide resilience-enhancing social services to long-term social assistance clients with varying obstacles and needs requires a constructive working environment, supportive societal structures and inter-sectoral cooperation

Dilemmas in providing resilience-enhancing social services to long-term social assistance clients. A qualitative study of Swedish social workers.

Science.gov (United States)

Marttila, Anneli; Johansson, Eva; Whitehead, Margaret; Burström, Bo

2012-07-12

Long-term recipients of social assistance face barriers to social and economic inclusion, and have poorer health and more limited opportunities for improving their health than many other groups in the population. During recent decades there have been changes in Swedish social policy, with cutbacks in public benefits and a re-emphasis on means-tested policies. In this context, it is important to investigate the necessary conditions for social workers to offer social assistance and services, as well as the mediating role of social workers between public policies and their clients. Swedish social services aim to promote social inclusion by strengthening the individual's own resources. We investigated the issues that arise when providing social services to long-term social assistance clients within the framework of resilience, which focuses on the processes leading to positive functioning in adverse conditions. Interviews were conducted with 23 social workers in Stockholm and analysed by qualitative content analysis. The main theme to emerge from the interviews concerned the constraints that the social workers faced in providing social services to social assistance clients. The first subtheme focused on dilemmas in the interaction between social workers and clients resulting from the dual role of exercising authority and supporting and building trust with clients. Working conditions of social workers also played a crucial role. The second subtheme addressed the impact of the societal context, such as labour market opportunities and coordination between authorities. Overall, we found that social workers to a great extent tried to find individual solutions to structural problems. To provide resilience-enhancing social services to long-term social assistance clients with varying obstacles and needs requires a constructive working environment, supportive societal structures and inter-sectoral cooperation between different authorities.

75 FR 68026 - Native American CDFI Assistance (NACA) Program

Science.gov (United States)

2010-11-04

... counseling (pre- and post- ), self-employment technical assistance, entrepreneurship training, and financial... of needs including, but not limited to, development of strategic planning documents (such as strategic or capitalization plans), market analyses or product feasibility analyses, operational policies...

THE NON-FINANCIAL REPORTING-THE STORY BEHIND THE NUMBERS

Directory of Open Access Journals (Sweden)

BOBITAN ROXANA-IOANA

2017-06-01

Full Text Available Reporting is a part of the life of companies, an essential business management tool. In a free market system, in order to make rational rational and informed decisions, the organisations must provide information as per stakeholders need. The disclosure must be public, accurate, timely, understandable, complete and objective. Annual reports are used by the companies in order to communicate information your stakeholders. These reports contain information specified by the relevant company’s legislation, most often based on financial information which cannot to provide sufficient information to potential investors in order to make a correct investment decision. Because shareholders want clearer information and “right to know” takes precedence over risk to the corporation, cost and inconvenience, a new form of corporate reporting is emerging to overcome the limitations of today’s reporting model. A new form of corporate reporting is emerging to assist organisations to tell their story. The next step in the journey is to incorporate key performance indicators and the forward-looking informations. The journey to better business reporting is continuing with new directive adopted The EU Parliament. The aim of this discussion paper is to describe this new directive, European Directive 2014/95/EU on disclosure of non-financial and diversity information in order to ensure that large public interest entities in Europe provide a comprehensive and meaningful view of their position and performance, its scope of application and also analyses the likely impact of the Directive, what should be disclosed according this.

Financial Village Standing in Indonesian Financial System

Directory of Open Access Journals (Sweden)

Herry Purnomo

2015-12-01

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

Fiscal Year 2008 Agency Financial Report

National Research Council Canada - National Science Library

2008-01-01

The Department of Defense (DoD) Fiscal Year (FY) 2008 Agency Financial Report (AFR) provides the President, Congress, other federal departments and agencies, and the American public an overview of the Department's financial condition...

7 CFR 246.13 - Financial management system.

Science.gov (United States)

2010-01-01

... 7 Agriculture 4 2010-01-01 2010-01-01 false Financial management system. 246.13 Section 246.13... State Agency Provisions § 246.13 Financial management system. (a) Disclosure of expenditures. The State agency shall maintain a financial management system which provides accurate, current and complete...

45 CFR 233.35 - Computing the assistance payment under retrospective budgeting after the initial one or two...

Science.gov (United States)

2010-10-01

... 45 Public Welfare 2 2010-10-01 2010-10-01 false Computing the assistance payment under... FINANCIAL ASSISTANCE PROGRAMS § 233.35 Computing the assistance payment under retrospective budgeting after... shall be computed retrospectively, i.e., shall be based on income and other relevant circumstances in...

Reimagining Financial Aid to Improve Student Access and Outcomes. Executive Summary

Science.gov (United States)

National Association of Student Financial Aid Administrators (NJ1), 2013

2013-01-01

As the student aid programs rapidly approach reauthorization in 2014, they continue to face severe funding and efficiency problems. With grant assistance from the Bill & Melinda Gates Foundation through their "Reimagining Aid Design and Delivery" (RADD) project, the National Association of Student Financial Aid Administrators (NASFAA) examined…

Financial strain and smoking cessation among men and women within a self-guided quit attempt.

Science.gov (United States)

Reitzel, Lorraine R; Langdon, Kirsten J; Nguyen, Nga T; Zvolensky, Michael J

2015-08-01

Financial strain, defined as an unfavorable asset-to-needs ratio, has been associated with reduced odds of smoking cessation in the context of a structured clinical study providing cessation assistance. This study reports on a secondary data analysis that assessed the association of financial strain and biochemically-verified smoking abstinence within a structured clinical study of smokers making a self-guided cessation attempt. Participants (N=58; 65.5% men) were enrolled in a study about anxiety sensitivity and smoking cessation whereby they were instructed to initiate a self-guided quit attempt. Relations between financial strain and biochemically-verified smoking abstinence on the quit day and at Days 3, 7, 14, 28, and 90 post-quit were assessed using generalized estimating equations controlling for age, sex, race, education, partner status, pre-quit cigarettes smoked per day, and time. Associations between financial strain and abstinence in the whole sample were marginal (aOR=.94, 95% CI=.87-1.01, observations=293; p=.07). However, sex was a significant moderator: greater financial strain was associated with lower odds of abstinence for men (aOR=.90, 95% CI=.80-1.00, observations=201; p=.05), but not women (aOR=1.05, 95% CI=.91-1.21, observations=92; p=.48). Results indicated that financial strain was associated with lower odds of cessation among men undergoing a self-guided quit attempt in the context of a structured clinical study. These data suggest that financial strain may be an important socioeconomic determinant of smoking cessation and support its relevance for better understanding socioeconomic-based smoking-related health disparities. Future work may benefit by exploring sex-specific models of financial strain in the context of smoking cessation. Copyright © 2015 Elsevier Ltd. All rights reserved.

The Interim Financial Statements: The Case of Greece

OpenAIRE

Rogdaki, E.I.; Kazantzis, Ch.

1999-01-01

The following paper refers to the accounting and auditing issues which emerge in the preparation of the interim financial statements of the companies: Firstly, the interim financial statements are defined as being the financial statements that provide useful information about the financial position and the financial results of a company which are realized and accrued during the fiscal year. The interim financial statements can be prepared on a monthly basis, on a quarterly basis or covering a...

FINANCIAL INSTABILITY, FINANCIAL DEVELOPMENT AND POVERTY

Directory of Open Access Journals (Sweden)

Ionescu Cristian

2012-12-01

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

Japan – China: Official Development Assistance as a Tool of Economic Interaction

Directory of Open Access Journals (Sweden)

Eugene Borisovich Kovrigin

2012-09-01

Full Text Available The paper deals with the outstanding role and implications of Japan’s ODA to the People’s Republic of China in the bilateral relations from the early 1980s till its termination in the 2000s. Being by far the biggest single provider of low-interest loans and grants to a state with a totally different political system Japan sought to achieve its own economic and political aims. The controversial nature of government financial flows from Tokyo to Beijing resulted in substantial economic gains (foreign trade and direct investment and vice versa a disappointment in the political realm. The paper reveals peculiarities of Japan’s ODA to the PRC in the framework of international economic relations, its significance for the modernization of China’s industrial and social infrastructure, unparalleled conditions for receiving Japanese aid which were imposed by China’s authorities, the change of public opinion in Japan towards the problem, etc. The article also explores the current transformation of China from the status of leading recipient of Japanese assistance to Japan’s successful «competitor» as a donor of financial resources and technical assistance to the numerous nations of Africa, Southeast Asia and other regions

42 CFR 422.384 - Financial plan requirement.

Science.gov (United States)

2010-10-01

... 42 Public Health 3 2010-10-01 2010-10-01 false Financial plan requirement. 422.384 Section 422.384... (CONTINUED) MEDICARE PROGRAM MEDICARE ADVANTAGE PROGRAM Provider-Sponsored Organizations § 422.384 Financial plan requirement. (a) General rule. At the time of application, an organization must submit a financial...

Empowering Physicians with Financial Literacy.

Science.gov (United States)

Bar-Or, Yuval

2015-01-01

Most doctors complete their medical training without sufficient knowledge of business and finance. This leads to inefficient financial decisions, avoidable losses, and unnecessary anxiety. A big part of the problem is that the existing options for gaining financial knowledge are flawed. The ideal solution is to provide a simple framework of financial literacy to all students: one that can be adapted to their specific circumstances. That framework must be delivered by an objective expert to young physicians before they complete medical training.

Dynamic bifurcations on financial markets

International Nuclear Information System (INIS)

Kozłowska, M.; Denys, M.; Wiliński, M.; Link, G.; Gubiec, T.; Werner, T.R.; Kutner, R.; Struzik, Z.R.

2016-01-01

We provide evidence that catastrophic bifurcation breakdowns or transitions, preceded by early warning signs such as flickering phenomena, are present on notoriously unpredictable financial markets. For this we construct robust indicators of catastrophic dynamical slowing down and apply these to identify hallmarks of dynamical catastrophic bifurcation transitions. This is done using daily closing index records for the representative examples of financial markets of small and mid to large capitalisations experiencing a speculative bubble induced by the worldwide financial crisis of 2007-08.

Financial Sector Structure and Economic Growth

DEFF Research Database (Denmark)

Rapp, Marc Steffen

Economists consider a well-functioning financial sector to be of first order importance for a modern (capitalist) economy. However, in the aftermath of the financial crisis a debate about the future role of the financial sector emerged and many commentators have called into question whether...... the financial sector actually creates value for the wider society. This research, which is part of a broad research project “Nordic Finance and the Good Society”, aims to contribute to this debate by studying the role of the financial sector structure for economic development of an economy. Therefore......, it proceeds in five steps. First, it provides some reflections on the financial sector and the existing literature studying financial sector structure and its association with economic development. Second, it presents stylized firm-level evidence on capital structure choice and firm behavior. It is argued...

6 CFR 17.115 - Assurance required.

Science.gov (United States)

2010-01-01

... OF SEX IN EDUCATION PROGRAMS OR ACTIVITIES RECEIVING FEDERAL FINANCIAL ASSISTANCE Introduction § 17... agencies must ensure that applications for Federal financial assistance or awards of Federal financial... financial assistance extended to provide real property or structures thereon, such assurance shall obligate...

14 CFR 1253.115 - Assurance required.

Science.gov (United States)

2010-01-01

... OF SEX IN EDUCATION PROGRAMS OR ACTIVITIES RECEIVING FEDERAL FINANCIAL ASSISTANCE Introduction § 1253... agencies must ensure that applications for Federal financial assistance or awards of Federal financial... financial assistance extended to provide real property or structures thereon, such assurance shall obligate...

Financial Reporting Through IFRS

OpenAIRE

Doina Maria Tilea; Vasile Bleotu; Alexandra Ana Maria Serban

2013-01-01

Financial reporting using the latest version of IFRS (2011), a result of the IASB research in cooperation with the standardizers of the national accounting standards in order to achieve convergence in accounting standards around the world on the one hand, and on the other hand to provide a set of highly qualitative global accounting standards, requires transparent and comparable information of general purpose financial statements.

Balancing Responsibilities – Financial Literacy

Directory of Open Access Journals (Sweden)

Gail Pearson

2017-03-01

Full Text Available In Australia there is an obligation to promote the informed participation of financial consumers while in South Africa there is an obligation to educate consumers. The Australian obligation is concerned with the financial system as a whole while the South African obligation has generally been focused on general financial education as a tool to promote financial inclusion. There is no obligation for consumers to attain a minimum standard of literacy in credit or finance generally. Financial literacy is one among a number of strategies directed towards inducing changes in consumer behaviour. It sits between the old regulatory model which relies on disclosure of information for effective and rational decision-making and a newer regulatory model which takes into account individuals' perceptions and behavioural biases and may seek to accommodate for these by imposing obligations on financial services providers beyond the mere disclosure of information. Financial literacy is generally the ability to understand how money works, how a person can earn money or make it more. It specifically refers to the set of skills and knowledge that allows people to make informed and effective decisions with all of their financial resources. This article discusses Australian and South African legal obligations and social responsibilities aimed at promoting the financial literacy of consumers.

Financial Literacy and Financial Behaviour

NARCIS (Netherlands)

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

2016-01-01

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

Financial Management: Improper Payments Reported in Fiscal Year 2000 Financial Statements

National Research Council Canada - National Science Library

2001-01-01

...). Specifically, it provides information on the amount of improper payments' that federal agencies reported in their fiscal year 2000 financial statements and identifies some current improper payment...

The Moderating Effects of Financial Broad-scope Trust on Consumer Knowledge, Cognitive Effort, and Financial Healthiness

DEFF Research Database (Denmark)

Hansen, Torben

2017-01-01

Substantial research results suggest the global financial crisis has negatively affected consumers' trust in financial service providers. Notably, trust not only relates to consumer trust in individual companies but also relates to the broader business context in which consumers may plan and carr...

10 CFR Appendix A to Part 30 - Criteria Relating to Use of Financial Tests and Parent Company Guarantees for Providing...

Science.gov (United States)

2010-01-01

... 10 Energy 1 2010-01-01 2010-01-01 false Criteria Relating to Use of Financial Tests and Parent... MATERIAL Pt. 30, App. A Appendix A to Part 30—Criteria Relating to Use of Financial Tests and Parent... on a demonstration that the parent company passes a financial test. This appendix establishes...

FINANCIAL DEPTH AND FINANCIAL ACCESS IN INDONESIA

Directory of Open Access Journals (Sweden)

Sigit Setiawan

2015-05-01

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

ANALYSIS OF FINANCE AND MARK OFF SUCCESS FINANCIAL MANAGEMENT

Directory of Open Access Journals (Sweden)

Nebojša Maksimović

2010-09-01

Full Text Available Any sports club organization is main tool for achieving his goals. If club’s basic goal – to achieve standard business performances (work characteristics and business – mark of efficiency his organization or his organizational diagnostics, demands maintenance on economic (finance analysis. In this research, with assisted program FINMEN set an example of financial management analysis in sports organizations

Development of Financial Security of Agro-Industrial Enterprises

OpenAIRE

Iryna Kryukova

2012-01-01

The concept of 'financial security' has been covered in the article. The theoretical basis of agro-industrial factories financial security development has been considered. In particular, the author has done an overview of different methodological approaches to determining the content of financial security and its components. The indicators of financial security of enterprise have been defined. Summing up the methodological aspects of providing business financial security the author proposes t...

A method for analyzing the business case for provider participation in the National Cancer Institute's Community Clinical Oncology Program and similar federally funded, provider-based research networks.

Science.gov (United States)

Reiter, Kristin L; Song, Paula H; Minasian, Lori; Good, Marjorie; Weiner, Bryan J; McAlearney, Ann Scheck

2012-09-01

The Community Clinical Oncology Program (CCOP) plays an essential role in the efforts of the National Cancer Institute (NCI) to increase enrollment in clinical trials. Currently, there is little practical guidance in the literature to assist provider organizations in analyzing the return on investment (ROI), or business case, for establishing and operating a provider-based research network (PBRN) such as the CCOP. In this article, the authors present a conceptual model of the business case for PBRN participation, a spreadsheet-based tool and advice for evaluating the business case for provider participation in a CCOP organization. A comparative, case-study approach was used to identify key components of the business case for hospitals attempting to support a CCOP research infrastructure. Semistructured interviews were conducted with providers and administrators. Key themes were identified and used to develop the financial analysis tool. Key components of the business case included CCOP start-up costs, direct revenue from the NCI CCOP grant, direct expenses required to maintain the CCOP research infrastructure, and incidental benefits, most notably downstream revenues from CCOP patients. The authors recognized the value of incidental benefits as an important contributor to the business case for CCOP participation; however, currently, this component is not calculated. The current results indicated that providing a method for documenting the business case for CCOP or other PBRN involvement will contribute to the long-term sustainability and expansion of these programs by improving providers' understanding of the financial implications of participation. Copyright © 2011 American Cancer Society.

The Financial Crisis: Lessons from History

Directory of Open Access Journals (Sweden)

Brian Grinder

2016-01-01

Full Text Available Financial crises have regularly afflicted economies throughout history and the United States has been no exception.  This paper examines the Panic of 1907, the Crash of 1929 and the Great Depression and the Great Recession of 2007-08 and discusses the responses of the government and regulators.  The short version of the story is that the while the government response has varied in terms of monetary and fiscal policy, the regulatory response has remained essentially the same.  The typical reactive regulation sounds good and gives the appearance of accomplishing something but, in fact, only serves to sow the seeds of future crises. The ineffective implementation of existing regulation has had a similar result. Indeed, several authors note that most financial innovation in recent years has its origins in circumventing new regulations. Likewise, government monetary and fiscal responses may or may not help the economy and often give the appearance of great arbitrariness.  Our conclusion is that there will be unforeseen financial crises in the future, sweeping regulation and promises of recent politicians notwithstanding.  Serious study of the unanticipated consequences of this regulation and the development of more robust risk management systems will help us mitigate the effects of future crises but will be of little assistance when it comes to avoiding them. Developing the analyses and risk management systems requires a detailed study of financial history keep both successes and failures fresh in our collective memory.

The Financial Crisis: Lessons from History

Directory of Open Access Journals (Sweden)

Brian Grinder

2015-02-01

Full Text Available Financial crises have regularly afflicted economies throughout history and the United States has been no exception.  This paper examines the Panic of 1907, the Crash of 1929 and the Great Depression and the Great Recession of 2007-08 and discusses the responses of the government and regulators.  The short version of the story is that the while the government response has varied in terms of monetary and fiscal policy, the regulatory response has remained essentially the same.  The typical reactive regulation sounds good and gives the appearance of accomplishing something but, in fact, only serves to sow the seeds of future crises. The ineffective implementation of existing regulation has had a similar result. Indeed, several authors note that most financial innovation in recent years has its origins in circumventing new regulations. Likewise, government monetary and fiscal responses may or may not help the economy and often give the appearance of great arbitrariness.  Our conclusion is that there will be unforeseen financial crises in the future, sweeping regulation and promises of recent politicians notwithstanding.  Serious study of the unanticipated consequences of this regulation and the development of more robust risk management systems will help us mitigate the effects of future crises but will be of little assistance when it comes to avoiding them. Developing the analyses and risk management systems requires a detailed study of financial history keep both successes and failures fresh in our collective memory.

The role of advanced practice providers in pediatric otolaryngology academic practices.

Science.gov (United States)

Reilly, Brian K; Brandon, Gretchen; Shah, Rahul; Preciado, Diego; Zalzal, George

2013-01-01

The goal of this study was to examine the roles of Physician Assistants (PAs) and Nurse Practitioners (NPs) in pediatric academic otolaryngology programs to provide a better understanding of their scope of practice, levels of autonomy, clinical duties, teaching opportunities and research participation. An anonymous web-based electronic survey tool was sent to all pediatric otolaryngology fellowship program directors in the United States. Nurse Practitioners and Physician Assistants are utilized in approximately 3 out of every 4 pediatric otolaryngology practices. The top three job activities of both the PA and NP were: (1) seeing patients independently, (2) working alongside doctors in clinic, and (3) answering phone lines/parental calls. A higher percentage of PAs (83%), worked alongside doctors in clinic, as compared to NPs, where only 55% work alongside MDs. Over half of PAs round with the in-patient team and see consults as compared to just over one third of NPs who participate in such activities. Twenty-five percent of practices reported that PAs cover call and assist in the OR. Most PAs/NPs saw between 11 and 15 patients per clinic which provides a clear productivity advantage when looking to screen patients, provide medical care, generate surgical cases, and maximize billings. NPs and PAs have complimentary skill sets ideal for the pediatric otolaryngology workplace, although job activities and "best fit" are hospital and practice dependent. Our study suggests that the use of PAs and NPs will continue to grow to meet increased demand for services in the field of pediatric otolaryngology. Employing advanced practice providers enables academic centers to improve access, provide additional financial remuneration, reduce wait times for new patients, and allow attending physicians to meet increased practice demands. Copyright © 2012 Elsevier Ireland Ltd. All rights reserved.

Financial Management Problems Among Enlisted Personnel

National Research Council Canada - National Science Library

Tiemeyer, Peter

1999-01-01

.... The study provides evidence of the extent of personal financial problems in the military. The analysis describes how financial problems vary with the demographics of the military and with particular aspects of the military work environment (e.g...

Financial analysis as a financial management instrument

Directory of Open Access Journals (Sweden)

Stehlíková Beáta

2001-12-01

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

10 CFR 603.125 - Applicability of other parts of the DOE Assistance Regulations.

Science.gov (United States)

2010-01-01

... Regulations. 603.125 Section 603.125 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS TECHNOLOGY...: (1) 10 CFR part 601—lobbying restrictions apply by law (31 U.S.C. 1352) to a TIA that is a... nonprocurement instruments in general; and (3) 10 CFR part 607—drug-free work-place (financial assistance...

45 CFR 205.50 - Safeguarding information for the financial assistance programs.

Science.gov (United States)

2010-10-01

... “holiday” greetings, general public announcements, alien registration notices, and partisan voting... assistance in Puerto Rico, the Virgin Islands, and Guam. A State plan under title I, X, XIV, or XVI (AABD) of...

25 CFR 20.514 - What assistance can the courts request from social services on behalf of children?

Science.gov (United States)

2010-04-01

... services on behalf of children? 20.514 Section 20.514 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR HUMAN SERVICES FINANCIAL ASSISTANCE AND SOCIAL SERVICES PROGRAMS Child Assistance Foster Care § 20.514 What assistance can the courts request from social services on behalf of children? The courts can...

Financial satisfaction and financial stressors in marital satisfaction.

Science.gov (United States)

Archuleta, Kristy L; Britt, Sonya L; Tonn, Teresa J; Grable, John E

2011-04-01

Using a sample of 310 married respondents from one U.S. Midwestern state, a test was conducted to examine the association of financial satisfaction and financial stressors in a spouse's decision to stay married to the same person or leave the relationship. The role of demographic and socioeconomic variables, religiosity, psychological constructs, financial satisfaction, and financial stressors as factors influencing marital satisfaction was tested. Financial stressors were measured using a list of financial stressors adapted from the literature. Financial satisfaction was measured with a one-item scale. The Kansas Marital Satisfaction Scale was used as a validation tool to assess whether individuals would marry or not marry again. Religiosity and financial satisfaction were positively associated with marital satisfaction. A negative interaction between financial satisfaction and financial stressors was also noted. Findings suggest that respondents who are financially satisfied tend to be more stable in their marriages.