WorldWideScience

Sample records for state approved accountability

  1. JUDGMENT OF POLITICAL PARTIES ACCOUNTABILITY OF THE RIO GRANDE DO NORTE STATE: WHICH ASPECTS RELATE WITH APPROVAL AND DISAPPROVAL?

    Directory of Open Access Journals (Sweden)

    Stênnia Maria Ferreira de Brito

    2016-03-01

    Full Text Available The aim of this study is to identify factors that relate to the judgment of political parties accountability operating in the state of Rio Grande do Norte. Twenty-four political parties with directory in the state were selected considering those who have had their accounts judged between 2006 to 2013. In order to determine which factors are related to the trial of party accounts, logistic regression were considered for the analysis. Independent variables were the total revenues received by the party (in logarithm, dummy for political parties with or without the resources of the party fund and dummy for years that there were state elections, while the trial of the accounts of parties (approval / disapproval is dependent variable. The results show that only the dummy's Party Fund positively influence the judgments of the annual accounts parties. Thus, it is understood that the parties receiving public funds are more likely to provide better information and, therefore, have its accounts approved by the Unidade Técnica do Tribunal Regional Eleitoral do Rio Grande do Norte. Moreover, one can even say that the parties receiving such government help have a trend or an indication of concern with the concept of accountability, since the party fund is a public resource. It is recommended that future studies address other indicators, for example, liquidity, debt and profitability. Moreover, as also proxies related to the disclosure of financial statements, number of persons elected by party in relation to the number of candidates and party members number could become plausible indicators for future research that would use the same methodology. In addition, replicate this metodology to other states for comparative issues, and even use the same methodology at national level could be aspects of research to be worked for the future.

  2. 78 FR 54617 - Notice of Request for Extension of Approval of an Information Collection; Credit Account Approval...

    Science.gov (United States)

    2013-09-05

    ...] Notice of Request for Extension of Approval of an Information Collection; Credit Account Approval for... (202) 799-7039 before coming. FOR FURTHER INFORMATION CONTACT: For information on credit account... Coordinator, at (301) 851-2908. SUPPLEMENTARY INFORMATION: Title: Credit Account Approval for Reimbursable...

  3. 75 FR 48302 - Notice of Request for Extension of Approval of an Information Collection; Credit Account Approval...

    Science.gov (United States)

    2010-08-10

    ....gov ). FOR FURTHER INFORMATION CONTACT: For information on credit account approval for reimbursable..., at (301) 851-2908. SUPPLEMENTARY INFORMATION: Title: Credit Account Approval for Reimbursable... Inspection Service [Docket No. APHIS-2010-0071] Notice of Request for Extension of Approval of an Information...

  4. 30 CFR 204.207 - Who will approve, deny, or modify my request for accounting and auditing relief?

    Science.gov (United States)

    2010-07-01

    ... for accounting and auditing relief? 204.207 Section 204.207 Mineral Resources MINERALS MANAGEMENT... Accounting and Auditing Relief § 204.207 Who will approve, deny, or modify my request for accounting and auditing relief? (a) If there is not a State concerned for your marginal property, only MMS will decide...

  5. Inventory information approval system certification and flexible spending account purchases.

    Science.gov (United States)

    Shuey, Brandon; Williams, La Vonn A

    2010-01-01

    There is no question that 2009 was a year of change within the pharmacy industry. Several new requirements were implemented, including the need for an Inventory Information Approval System for accepting flexible spending or health reimbursement account cords. Some pharmacies relied on the 90% exemption rule, which is discussed within this article, or an alternative method to avoid the expense of a point of sale. However, with flexible spending or health reimbursement account card participation expected to reach 85% in 2010, now bay be the time for compounding pharmacists to weigh the pros and cons of Inventory Information Approval System certification.

  6. 7 CFR 1710.105 - State regulatory approvals.

    Science.gov (United States)

    2010-01-01

    ... and Basic Policies § 1710.105 State regulatory approvals. (a) In States where a borrower is required... loans are approved by RUS: (1) Loans requiring an Environmental Impact Statement; (2) Loans to finance...

  7. 17 CFR 202.11 - Public Company Accounting Oversight Board budget approval process.

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Public Company Accounting Oversight Board budget approval process. 202.11 Section 202.11 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION INFORMAL AND OTHER PROCEDURES § 202.11 Public Company Accounting Oversight...

  8. 75 FR 78779 - Order Approving Public Company Accounting Oversight Board Supplemental Budget Request To...

    Science.gov (United States)

    2010-12-16

    ...; Securities Exchange Act of 1934 Release No. 63526/December 10, 2010] Order Approving Public Company... Company Accounting Oversight Board (the ``PCAOB'') to oversee the audits of companies and related matters..., subject to approval by the Commission, auditing and related attestation, quality control, ethics, and...

  9. 29 CFR 1952.10 - Requirements for approval of State posters.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 9 2010-07-01 2010-07-01 false Requirements for approval of State posters. 1952.10 Section... and Conditions § 1952.10 Requirements for approval of State posters. (a)(1) In order to inform..., States with approved plans shall develop and require employers to post a State poster meeting the...

  10. 7 CFR 1717.611 - RUS approval of expenditures for legal, accounting, engineering, and supervisory services.

    Science.gov (United States)

    2010-01-01

    ..., supervisory (other than for the management and operation of the borrower's electric system, see § 1717.608(d... 7 Agriculture 11 2010-01-01 2010-01-01 false RUS approval of expenditures for legal, accounting... COMMON TO INSURED AND GUARANTEED ELECTRIC LOANS Operational Controls § 1717.611 RUS approval of...

  11. 76 FR 52997 - Public Company Accounting Oversight Board; Order Approving Proposed Board Funding Final Rules for...

    Science.gov (United States)

    2011-08-24

    ... Accounting Oversight Board; Order Approving Proposed Board Funding Final Rules for Allocation of the Board's... August 18, 2011. I. Introduction On June 21, 2011, the Public Company Accounting Oversight Board (the... public accounting firm, in amounts that are sufficient to cover the costs of processing and reviewing...

  12. 76 FR 52996 - Public Company Accounting Oversight Board; Order Approving Proposed Temporary Rule for an Interim...

    Science.gov (United States)

    2011-08-24

    ... Accounting Oversight Board; Order Approving Proposed Temporary Rule for an Interim Program of Inspection Related to Audits of Brokers and Dealers August 18, 2011. I. Introduction On June 21, 2011, the Public... that would be imposed on different categories of registered public accounting firms and classes of...

  13. 7 CFR 1948.82 - Plan and State Investment Strategy approval procedure.

    Science.gov (United States)

    2010-01-01

    ... the State Investment Strategy for Energy Impacted Areas. (c) Appropriate growth management and/or... 7 Agriculture 13 2010-01-01 2009-01-01 true Plan and State Investment Strategy approval procedure... Impacted Area Development Assistance Program § 1948.82 Plan and State Investment Strategy approval...

  14. 77 FR 48167 - Approved Tribal-State Class III Gaming Compact; Indian Gaming

    Science.gov (United States)

    2012-08-13

    ... DEPARTMENT OF THE INTERIOR Bureau of Indian Affairs Approved Tribal--State Class III Gaming Compact; Indian Gaming AGENCY: Bureau of Indian Affairs, Interior. ACTION: Notice of Approved Tribal--State Class III Gaming Compact. SUMMARY: This notice publishes an approval of the gaming compact between...

  15. 30 CFR 906.10 - State regulatory program approval.

    Science.gov (United States)

    2010-07-01

    ... 30 Mineral Resources 3 2010-07-01 2010-07-01 false State regulatory program approval. 906.10 Section 906.10 Mineral Resources OFFICE OF SURFACE MINING RECLAMATION AND ENFORCEMENT, DEPARTMENT OF THE INTERIOR PROGRAMS FOR THE CONDUCT OF SURFACE MINING OPERATIONS WITHIN EACH STATE COLORADO § 906.10 State...

  16. 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...

  17. Accountability. State Implementation of Common Core State Standards

    Science.gov (United States)

    Anderson, Kimberly; Mira, Mary Elizabeth

    2014-01-01

    All of the 15 states in this study have recently been involved in school accountability system reform. Since 2011, the states have taken advantage of a federal program to give them flexibility around certain accountability requirements of the "No Child Left Behind Act" of 2001 (NCLB), the most recent reauthorization of the Elementary and…

  18. 24 CFR 982.612 - Group home: State approval of group home.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Group home: State approval of group... Types Group Home § 982.612 Group home: State approval of group home. A group home must be licensed..., Retardation, or Social Services) as a group home for elderly persons or persons with disabilities. ...

  19. 38 CFR 21.4263 - Approval of flight training courses.

    Science.gov (United States)

    2010-07-01

    ..., and aircraft identification number; (xi) An accounts receivable ledger; (xii) Individual instructor... higher learning are the only entities that can offer flight courses. A State approving agency may approve a flight course only if a flight school or an institution of higher learning offers the course. A...

  20. 42 CFR 403.318 - Approval of State systems.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 2 2010-10-01 2010-10-01 false Approval of State systems. 403.318 Section 403.318 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL PROVISIONS SPECIAL PROGRAMS AND PROJECTS Recognition of State Reimbursement Control Systems § 403.318...

  1. 34 CFR 200.12 - Single State accountability system.

    Science.gov (United States)

    2010-07-01

    ... 34 Education 1 2010-07-01 2010-07-01 false Single State accountability system. 200.12 Section 200... Improving Basic Programs Operated by Local Educational Agencies State Accountability System § 200.12 Single State accountability system. (a)(1) Each State must demonstrate in its State plan that the State has...

  2. Innovations in Arizona's Accountability Policies and Frameworks for Alternative Schools

    Science.gov (United States)

    Schlessman, Amy

    2014-01-01

    This study presents Arizona's innovations in academic accountability policy and academic accountability frameworks for alternative schools. A timeline of statutes and regulations including the State Board of Education approved alternative school definition provides Arizona's context for alternative school accountability policy and frameworks.…

  3. 78 FR 63937 - Approval and Promulgation of Implementation Plans; Approval and Promulgation of State Air Quality...

    Science.gov (United States)

    2013-10-25

    ... Quality Plans for Designated Facilities and Pollutants, State of Iowa; Control of Emissions From Existing Hospital/ Medical/Infectious Waste Incinerator Units, Negative Declaration and 111(d) Plan Rescission... existing state air quality rules, approve an exemption from constructing permitting for engines used in...

  4. 75 FR 3509 - Public Company Accounting Oversight Board; Order Approving Proposed Rules on Auditing Standard No...

    Science.gov (United States)

    2010-01-21

    ... Accounting Oversight Board; Order Approving Proposed Rules on Auditing Standard No. 7, Engagement Quality... (the ``Commission'') a notice (the ``Notice'') of proposed rules (File No. PCAOB-2009-02) on Auditing... identify any significant engagement deficiencies before it issues its audit report. Auditing Standard No. 7...

  5. 77 FR 59879 - Idaho: Incorporation by Reference of Approved State Hazardous Waste Management Program

    Science.gov (United States)

    2012-10-01

    ...: Incorporation by Reference of Approved State Hazardous Waste Management Program AGENCY: Environmental Protection... ``Approved State Hazardous Waste Management Programs,'' Idaho's authorized hazardous waste program. The EPA... Federal Register, the EPA is codifying and incorporating by reference the State's hazardous waste program...

  6. Principles of Public School Accounting. State Educational Records and Reports Series: Handbook II-B.

    Science.gov (United States)

    Adams, Bert K.; And Others

    This handbook discusses the following primary aspects of school accounting: Definitions and principles; opening the general ledger; recording the approved budget; a sample month of transactions; the balance sheet, monthly, and annual reports; subsidiary journals; payroll procedures; cafeteria fund accounting; debt service accounting; construction…

  7. 77 FR 46964 - Oklahoma: Incorporation by Reference of Approved State Hazardous Waste Management Program

    Science.gov (United States)

    2012-08-07

    ...: Incorporation by Reference of Approved State Hazardous Waste Management Program AGENCY: Environmental Protection... Agency (EPA) to authorize States to operate their hazardous waste management programs in lieu of the Federal program. The EPA uses the regulations entitled ``Approved State Hazardous Waste Management...

  8. 77 FR 29231 - Oklahoma: Incorporation by Reference of Approved State Hazardous Waste Management Program

    Science.gov (United States)

    2012-05-17

    ...: Incorporation by Reference of Approved State Hazardous Waste Management Program AGENCY: Environmental Protection... Agency (EPA) to authorize States to operate their hazardous waste management programs in lieu of the Federal program. The EPA uses the regulations entitled ``Approved State Hazardous Waste Management...

  9. 76 FR 26616 - Wisconsin: Incorporation by Reference of Approved State Hazardous Waste Management Program

    Science.gov (United States)

    2011-05-09

    ... Reference of Approved State Hazardous Waste Management Program AGENCY: Environmental Protection Agency (EPA... (RCRA) allows EPA to authorize States to operate their hazardous waste management programs in lieu of the Federal program. EPA uses the regulations entitled ``Approved State Hazardous Waste Management...

  10. 20 CFR 601.2 - Approval of State unemployment compensation laws.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Approval of State unemployment compensation... unemployment compensation laws. States may at their option submit their unemployment compensation laws for... Employment and Training Administration (ETA), one copy of the State unemployment compensation law properly...

  11. 75 FR 56663 - Agency Information Collection (Quarterly Report of State Approving Agency Activities); Activity...

    Science.gov (United States)

    2010-09-16

    ... a currently approved collection. Abstract: VA reimburses State Approving Agencies (SAAs) for expenses incurred in the approval and supervision of education and training programs. SAAs are required to...

  12. The regulatory framework of accounting and accounting standard-setting bodies in the European Union member states

    Directory of Open Access Journals (Sweden)

    Ivana Mamić-Sačer

    2015-12-01

    Full Text Available One of the principal features of accounting in the 21st century is harmonisation and stanardisation. Regulation of the European Parliament and European Council No. 1606/2002 harmonizes financial reporting for certain companies in the EU. However, national accounting principles are of great importance for financial reporting. The main purpose of this research was to investigate the application of generally accepted accounting principles, the regulatory accounting framework and the standard-setting bodies of EU member states. The analysis of these accounting issues was conducted with respect to all 28 EU member states. The results indicate that EU member states regulate their principal accounting issues through separate accounting acts or implement those issues in companies acts. Some EU member states do not have national accounting standards, the national accounting principles being incorporated in companies acts and accounting acts. Nevertheless, national accounting standard-setting bodies are governmental organisations in almost half the member states.

  13. 78 FR 69664 - Proposed Information Collection Request; Comment Request; Approval of State Coastal Nonpoint...

    Science.gov (United States)

    2013-11-20

    ... Collection Request; Comment Request; Approval of State Coastal Nonpoint Pollution Control Programs AGENCY... to submit an information collection request (ICR), ``Approval of State Coastal Nonpoint Pollution... Watershed Protection Division, Office of Wetlands Oceans and Watersheds, Mail Code 4503-T, Environmental...

  14. 75 FR 17332 - Idaho: Incorporation by Reference of Approved State Hazardous Waste Management Program

    Science.gov (United States)

    2010-04-06

    ...: Incorporation by Reference of Approved State Hazardous Waste Management Program AGENCY: Environmental Protection... ``Approved State Hazardous Waste Management Programs,'' Idaho's authorized hazardous waste program. The EPA... regulations that are authorized and that the EPA will enforce under the Solid Waste Disposal Act, commonly...

  15. Final report of the NRC-Agreement State Working Group to evaluate control and accountability of licensed devices

    International Nuclear Information System (INIS)

    1996-10-01

    US NRC staff acknowledged that licensees were having problems maintaining control over and accountability for devices containing radioactive material. In June 1995, NRC approved the staff's suggestion to form a joint NRC-Agreement State Working Group to evaluate the problem and propose solutions. The staff indicated that the Working Group was necessary to address the concerns from a national perspective, allow for a broad level of Agreement State input, and to reflect their experience. Agreement State participation in the process was essential since some Agreement States have implemented effective programs for oversight of device users. This report includes the 5 recommendations proposed by the Working Group to increase regulatory oversight, increase control and accountability of devices, ensure proper disposal, and ensure disposal of orphaned devices. Specifically, the Working Group recommends that: (1) NRC and Agreement States increase regulatory oversight for users of certain devices; (2) NRC and Agreement State impose penalties on persons losing devices; (3) NRC and Agreement States ensure proper disposal of orphaned devices; (4) NRC encourage States to implement similar oversight programs for users of Naturally-Occurring or Accelerator- Produced Material; and (5) NRC encourage non-licensed stakeholders to take appropriate actions, such as instituting programs for material identification

  16. Final report of the NRC-Agreement State Working Group to evaluate control and accountability of licensed devices

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1996-10-01

    US NRC staff acknowledged that licensees were having problems maintaining control over and accountability for devices containing radioactive material. In June 1995, NRC approved the staff`s suggestion to form a joint NRC-Agreement State Working Group to evaluate the problem and propose solutions. The staff indicated that the Working Group was necessary to address the concerns from a national perspective, allow for a broad level of Agreement State input, and to reflect their experience. Agreement State participation in the process was essential since some Agreement States have implemented effective programs for oversight of device users. This report includes the 5 recommendations proposed by the Working Group to increase regulatory oversight, increase control and accountability of devices, ensure proper disposal, and ensure disposal of orphaned devices. Specifically, the Working Group recommends that: (1) NRC and Agreement States increase regulatory oversight for users of certain devices; (2) NRC and Agreement State impose penalties on persons losing devices; (3) NRC and Agreement States ensure proper disposal of orphaned devices; (4) NRC encourage States to implement similar oversight programs for users of Naturally-Occurring or Accelerator- Produced Material; and (5) NRC encourage non-licensed stakeholders to take appropriate actions, such as instituting programs for material identification.

  17. Academic Program Approval and Review Practices

    Directory of Open Access Journals (Sweden)

    Don G. Creamer

    1999-08-01

    Full Text Available This report outlines general and specific processes for both program approval and program review practices found in 50 states and eight foreign countries and regions.  Models that depict these procedures are defined and the strengths and weakness of each are discussed.  Alternatives to current practice by state agencies in the U.S. are described that might provide for greater decentralization of these practices while maintaining institutional accountability.

  18. 75 FR 69660 - Cross-Media Electronic Reporting Rule State Authorized Program Revision Approval: State of Hawaii

    Science.gov (United States)

    2010-11-15

    ... Authorized Program Revision Approval: State of Hawaii AGENCY: Environmental Protection Agency (EPA). ACTION... Reporting, of the State of Hawaii's request to revise certain of its EPA-authorized programs to allow... meet the applicable subpart D requirements. On February 16, 2010, the State of Hawaii Department of...

  19. World Health Organization and the search for accountability: a critical analysis of the new framework of engagement with non-state actors.

    Science.gov (United States)

    Rached, Danielle Hanna; Ventura, Deisy de Freitas Lima

    2017-07-03

    The article probes the origins and content of the Framework of Engagement with Non-State Actors (FENSA) of the World Health Organization (WHO), approved on May 28, 2016, at the 69th World Health Assembly, which established different rules of collaboration to four categories of actors: nongovernmental organizations (NGOs), private sector entities, philanthropic foundations, and academic institutions. Applying the findings of International Legal Theory and based on extensive documentary research, we sought to determine whether FENSA is an appropriate accountability mechanism according to four functions of accountability: constitutional, democratic, epistemic, and populist. The article concludes that there is a risk of the prevalence of the populist function at the expense of the accountability potential that could result from the better use of the other three accountability functions.

  20. Problems of administration of ACCOUNTING OF QUALITY OF LANDs in system of state land of Ukraine

    Directory of Open Access Journals (Sweden)

    Tykhenko O.V.

    2016-08-01

    Full Text Available Conditions of land resources of Ukraine and quality of soil getting worse, increasing areas of technogenic pollution. Uncontrolled land use leads to deterioration of soil fertility. To maintain a high level of natural properties of lands is necessary to monitor over their use, which can be achieved by accounting of land quality. Information about the quantity and quality of lands summarizing by the central executive authority that implements the state policy in the sphere of land relations. Summarized information on the quantity and quality of land on gratis personnel provided to state authorities and local governments according to Order of conducting of State Land Cadastre. One of the main problems of accounting quality of lands is in Ukraine now is not only the absence of regulatory documents, but also the reliability of available information According to it’s providing is necessary of availability of actual information about the status of land resources. The absence of qualitative characteristics land plots in cadastral system complicates state control over land use and protection, because there are no grounds for levy fines for the catastrophic decline of soil fertility. One of the layers of Public Cadastral Map of Ukraine are soils. Nowadays is approved by the Cabinet of Ministers of Ukraine ( № 1051 nomenclature list of agro-industrial group of soils, which includes 222 of the agro groups with deciphering by granulometric composition. If with soil units identified, so the indicators that characterize them more difficult. That indicators, which were the basis for accounting of the quality of lands should check up to modern realities and condition of soils. According to the Law of Ukraine "On Land Protection", in the field of land protection and restoration of soil fertility establishes the following standards: maximum allowable soil contamination; qualitative condition of soils; the optimum ratio of lands; indicators of land and soils

  1. 78 FR 63887 - Approval and Promulgation of Implementation Plans; Approval and Promulgation of State Air Quality...

    Science.gov (United States)

    2013-10-25

    ... Quality Plans for Designated Facilities and Pollutants, State of Iowa; Control of Emissions From Existing Hospital/ Medical/Infectious Waste Incinerator Units, Negative Declaration and 111(d) Plan Rescission... quality rules, approve an exemption from constructing permitting for engines used in periodic pipeline...

  2. 42 CFR 403.308 - State systems under demonstration projects-mandatory approval.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 2 2010-10-01 2010-10-01 false State systems under demonstration projects..., DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL PROVISIONS SPECIAL PROGRAMS AND PROJECTS Recognition of State... approval of a State system are met under § 403.304 (b)(1)-(10) and § 403.304(c), and, if appropriate § 403...

  3. 42 CFR 403.306 - Additional requirements for State systems-mandatory approval.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 2 2010-10-01 2010-10-01 false Additional requirements for State systems-mandatory approval. 403.306 Section 403.306 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL PROVISIONS SPECIAL PROGRAMS AND PROJECTS Recognition of State...

  4. World Health Organization and the search for accountability: a critical analysis of the new framework of engagement with non-state actors

    Directory of Open Access Journals (Sweden)

    Danielle Hanna Rached

    Full Text Available The article probes the origins and content of the Framework of Engagement with Non-State Actors (FENSA of the World Health Organization (WHO, approved on May 28, 2016, at the 69th World Health Assembly, which established different rules of collaboration to four categories of actors: nongovernmental organizations (NGOs, private sector entities, philanthropic foundations, and academic institutions. Applying the findings of International Legal Theory and based on extensive documentary research, we sought to determine whether FENSA is an appropriate accountability mechanism according to four functions of accountability: constitutional, democratic, epistemic, and populist. The article concludes that there is a risk of the prevalence of the populist function at the expense of the accountability potential that could result from the better use of the other three accountability functions.

  5. States Moving from Accreditation to Accountability. Accreditation: State School Accreditation Policies

    Science.gov (United States)

    Wixom, Micah Ann

    2014-01-01

    Accreditation policies vary widely among the states. Since Education Commission of the States last reviewed public school accreditation policies in 1998, a number of states have seen their legislatures take a stronger role in accountability--resulting in a move from state-administered accreditation systems to outcomes-focused state accountability…

  6. Law No. 16.226 submission to account and budget balance execution: approve corresponding financial year 1990

    International Nuclear Information System (INIS)

    1991-01-01

    Articulate 215 of the Submission to Account and Budget Balance execution of the Oriental Republic of the Uruguay the placing of central nuclear of generation of electric energy,public and private will require approval for law. To be able to Executive it will remit to the General Assembly all the necessary information on the characteristics of the power station installation including a study of the environmental Impact result made for the Ministry of Territorial Housing Ordering and Environment [es

  7. Main requirements and criteria for State nuclear material control and accounting

    International Nuclear Information System (INIS)

    Ryazanov, B.G.; Goryunov, V.K.; Erastov, V.V.

    1999-01-01

    The paper presents comments and substantiation of the main requirements and criteria for the State nuclear materials (NM) control and accounting system in the draft of the federal Main regulations of NM control and accounting. The State NM control and accounting system structure and design principles, the list of nuclear and special non-nuclear materials which are subject to the control and accounting, NM control and accounting principles are considered. Measurement system for the values for NM control and accounting and measurement assurance program, NM transfer procedures, physical inventory taking, closing a material balance and evaluation of inventory difference and balance closure of bulk form NM are shown. Accounting units in the inventory, the system accounting report documentation and preliminary notifications, the NM control and accounting arrangement, the federal and departmental control in the State NM control and accounting system, the State NM control and accounting system supervision and requirement to the personnel carrying out the NM control and accounting are discussed [ru

  8. 75 FR 39619 - Proposed Information Collection (Quarterly Report of State Approving Agency) Activities Activity...

    Science.gov (United States)

    2010-07-09

    ... information needed to accurately reimburse State Approving Agencies (SAAs) for expenses incurred in the... reimburses SAAs for expenses incurred in the approval and supervision of education and training programs. SAAs are required to report their activities to VA quarterly and provide notices regarding which...

  9. 20 CFR 404.1694 - Final accounting by the State.

    Science.gov (United States)

    2010-04-01

    ... function. Disputes concerning final accounting issues which cannot be resolved between the State and us... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Final accounting by the State. 404.1694... DISABILITY INSURANCE (1950- ) Determinations of Disability Assumption of Disability Determination Function...

  10. 20 CFR 416.1094 - Final accounting by the State.

    Science.gov (United States)

    2010-04-01

    ... function. Disputes concerning final accounting issues which cannot be resolved between the State and us... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Final accounting by the State. 416.1094... AGED, BLIND, AND DISABLED Determinations of Disability Assumption of Disability Determination Function...

  11. 77 FR 38509 - Approval and Promulgation of Implementation Plans; South Carolina; Regional Haze State...

    Science.gov (United States)

    2012-06-28

    ... any discrepancies, prior to approval of the State's regional haze SIP. Response 5: The technical... Federal government provides the funds necessary to pay the direct compliance costs incurred by state and...

  12. U.S. Food and Drug Administration drug approval: slow advances in obstetric care in the United States.

    Science.gov (United States)

    Wing, Deborah A; Powers, Barbara; Hickok, Durlin

    2010-04-01

    The process for drug approval in the United States is complex and time-consuming. There are comparatively few drugs with U.S. Food and Drug Administration (FDA)-approved indications for obstetric use in this country at this time; however, several are under development. We review the process for drug approval and recount the approval histories of obstetric drugs reviewed in the recent past. We also outline the current status of two progestational agents that are under development. For a variety of reasons, including a small market compared with others such as cardiology or oncology, and the potential of being drawn into medical-legal litigation, sponsors are disinclined to pursue drug development for obstetric purposes in this country. We compare the procedures for review and approval of drugs in the United States with those in Europe, and note that recent changes within the FDA may result in not only more drugs being approved but also changes in labeling of already approved drugs. Special programs to facilitate drug development and reforms to modernize the process and improve safety are discussed. These may result in changes in labeling of already approved drugs. Obstacles such as funding and liability are also discussed.

  13. Developing, Approving and Maintaining Qualifications: Selected International Approaches. Research Report

    Science.gov (United States)

    Misko, Josie

    2015-01-01

    There are lessons for Australia in the key approaches to the development, approval, maintenance and quality assurance of qualifications adopted in countries overseas. This research takes into account a range of approaches used in selected European Union (EU) member states (Germany, Finland and Sweden), the United Kingdom (England, Northern Ireland…

  14. 77 FR 35862 - Approval and Promulgation of Implementation Plans; State of Florida: New Source; Review...

    Science.gov (United States)

    2012-06-15

    ...: Final rule. SUMMARY: EPA is taking final action to approve changes to the Florida State Implementation... taking final action to approve changes to the Florida SIP such that it is consistent with federal.... EPA notes that Florida's October 19, 2007, SIP submission makes clarifying changes to rule 62-212.400...

  15. 77 FR 59758 - Idaho: Incorporation by Reference of Approved State Hazardous Waste Management Program

    Science.gov (United States)

    2012-10-01

    ...: Incorporation by Reference of Approved State Hazardous Waste Management Program AGENCY: Environmental Protection..., (RCRA), allows the Environmental Protection Agency (EPA) to authorize State hazardous waste management... codification of the authorized Idaho hazardous waste management program and incorporates by reference...

  16. Ordinal Position, Approval Motivation, and Interpersonal Attraction

    Science.gov (United States)

    Nowicki, Stephen, Jr.

    1971-01-01

    Results of the study suggest that birth-order effects might be included within the wider framework of approval-dependency theory. Females tend to account for a significant share of birth-order effects. More particularly, firstborn females accounted for much of the differences in expressed attraction as well as need for social approval. (Author)

  17. Certain exclusive processes in QCD taking into account two-gluon states

    International Nuclear Information System (INIS)

    Baier, V.N.; Grozin, A.G.

    1982-01-01

    The wave functions and evolution equations for mesons are classified completely taking into account two-gluon states and then are compared to the Altarelli-Parisi evolution equations. The form factors of completely neutral mesons and the probabilities for exclusive decays of quarkonium states are found taking into account two-gluon states

  18. Radiological Medical Device Innovation: Approvals via the Premarket Approval Pathway From 2000 to 2015.

    Science.gov (United States)

    Ghobadi, Comeron W; Hayman, Emily L; Finkle, Joshua H; Walter, Jessica R; Xu, Shuai

    2017-01-01

    The aim of this study was to critically assess the clinical evidence leading to radiologic medical device approvals via the premarket approval pathway from 2000 to 2015. This study used the publically available FDA premarket database for radiologic device approvals over the past 15 years (September 1, 2000, to August 31, 2015). Approval characteristics were collected for each device, and statistical analysis was performed on the data for each pivotal trial. Additionally, methodological quality of the pivotal trial was determined using the Quality Assessment of Diagnostic Accuracy Studies tool. Twenty-three class III radiologic device approvals were identified, with breast imaging accounting for 16 (70%) and computer-aided detection software accounting for 9 (39%) approvals. The median premarket approval time was 475 days (range, 180-1,116). Twenty-one devices were approved on the basis of multireader, multicenter studies, one on the basis of a randomized controlled trial, and one on the basis of a preclinical technical equivalence trial. The median number of patients per pivotal trial was 201 (range, 25-3,946). Twenty-six of the 34 pivotal trials (76%) had at least one methodologic bias. Breast imaging devices had a greater number of patients per pivotal trial (P = .009) and more prospective studies. With regard to all modalities, increased time to device approval correlated with weaker trial quality (r = 0.600, P assessing diagnostic technologies. Given that radiologic devices play a key role in modern medicine, further efforts should be made to increase transparency of clinical data leading to approval. Copyright © 2016 American College of Radiology. Published by Elsevier Inc. All rights reserved.

  19. PRESENTATION OF STATE SUPPORT (GRANTS IN ACCOUNTING POLICY OF POLAND

    Directory of Open Access Journals (Sweden)

    K. Zuk

    2014-01-01

    Full Text Available Since admission of Poland to the European Union Polish enterprises can make use of the state support in various forms including support in investments, investigations and developments, consulting, higher qualification, financing of exhibition participation, salary additional payments for invalid workers, repayment of loan portions. The purpose of the given publication is to make an analysis of accounting method for state support which is granted for an organization within the frameworks of the accounting policy depending on the obtained grants.Enterprises must select themselves a grant accounting form as in account books so while presenting financial reporting and these accounting and reporting forms must be reflected in the enterprise policy of accounting. The enterprise accounting policy indicates principles for creation of reserves and conditional obligations related with grants. Enterprises can use some simplifications and they can exclude creation of reserves and withhold conditional obligations concerning the grants if these measures are considered as insignificant.In accordance with the enterprise accounting policy account books must contain recordings on grant provision when a grant is transferred to the bank account or when an enterprise receives a written notice confirming final decision about payments from a financing institution. The accounting policy must determine principles of bank operation break-up on grant accounts and security system of data and files including accounting documents, accounts and other documents related to the obtained grant and the required archivation term

  20. Nevada State plan; final approval determination. Occupational Safety and Health Administration (OSHA), U.S. Department of Labor. Final State plan approval--Nevada.

    Science.gov (United States)

    2000-04-18

    This document amends OSHA's regulations to reflect the Assistant Secretary's decision granting final approval to the Nevada State plan. As a result of this affirmative determination under section 18(e) of the Occupational Safety and Health Act of 1970, Federal OSHA's standards and enforcement authority no longer apply to occupational safety and health issues covered by the Nevada plan, and authority for Federal concurrent jurisdiction is relinquished. Federal enforcement jurisdiction is retained over any private sector maritime employment, private sector employers on Indian land, and any contractors or subcontractors on any Federal establishment where the land is exclusive Federal jurisdiction. Federal jurisdiction remains in effect with respect to Federal government employers and employees. Federal OSHA will also retain authority for coverage of the United States Postal Service (USPS), including USPS employees, contract employees, and contractor-operated facilities engaged in USPS mail operations.

  1. Counter-Terrorism, Technology and Transparency: Reconsidering State Accountability

    Directory of Open Access Journals (Sweden)

    Quirine Eijkman

    2012-02-01

    Full Text Available In this Discussion Paper, Dr. Quirine Eijkman discusses the use of surveillance, storage of personal information, biometrics, satellite technology and other forms of ICT technology used in the fight against terrorism. Although technology is a powerful tool to fight terrorism, it is also a means for increasing social control by the state. Henceforth, there is a risk that panoptic surveillance – where the few view the many – could develop. Therefore accountability in relation to use of technological counter-terrorism measures such as smart surveillance cameras, biometric devices or the tracking of personal data is discussed in this article. The extra powers that both public authorities and private companies gain through new (surveillance technologies should be counterbalanced. In this context the role of the state, because of its monopoly to use force and its duty to protect the rule of law, is crucial. By reconsidering how to enforce accountability by the state, the effects of technological counter-terrorism measures could be checked and balanced.

  2. Financial Accounting for Local and State School Systems, 1990.

    Science.gov (United States)

    Fowler, William J., Jr.

    The purpose of this guidebook is to reflect the changes that have occurred since 1973 in governmental accounting and education finance. This document serves as a vehicle for program cost accounting at the local and intermediate levels. Although not required by federal law, the National Center for Education Statistics (NCES) encourages state and…

  3. 77 FR 21911 - Approval and Promulgation of Implementation Plans; State of Arizona; Prevention of Air Pollution...

    Science.gov (United States)

    2012-04-12

    ...EPA is proposing to approve the State Implementation Plan (SIP) revision submitted by the State of Arizona to address the requirements regarding air pollution emergency episodes in Clean Air Act (CAA or Act) section 110(a)(2)(G). Section 110(a)(2)(G) of the Act requires that each SIP provide for authority comparable to that in section 303 of the Act and adequate contingency plans to implement such authority. EPA is proposing to approve Arizona's SIP revision as meeting the authority and contingency plans for the 1997 8-hour ozone National Ambient Air Quality Standards (NAAQS or standards).

  4. 77 FR 3389 - Approval and Promulgation of State Air Quality Plans for Designated Facilities and Pollutants...

    Science.gov (United States)

    2012-01-24

    ... Promulgation of State Air Quality Plans for Designated Facilities and Pollutants, State of West Virginia; Control of Emissions From Existing Hospital/Medical/Infectious Waste Incinerator Units, Plan Revision... final action to approve a revision to the West Virginia hospital/medical/infectious waste incinerator...

  5. 78 FR 63394 - Approval and Promulgation of Implementation Plans; Idaho: State Board Requirements

    Science.gov (United States)

    2013-10-24

    ... ENVIRONMENTAL PROTECTION AGENCY 40 CFR Part 52 [EPA-R10-OAR-2013-0548, FRL-9901-76-Region 10] Approval and Promulgation of Implementation Plans; Idaho: State Board Requirements AGENCY: Environmental..., dated June 26, 2013, and Idaho Code Sec. Sec. 59-701 through 705, Ethics in Government Act, and...

  6. 22 CFR 23.5 - Claims for settlement by Department of State or General Accounting Office.

    Science.gov (United States)

    2010-04-01

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

  7. 75 FR 81684 - Order Approving Public Company Accounting Oversight Board Budget and Annual Accounting Support...

    Science.gov (United States)

    2010-12-28

    ... Accounting Oversight Board Budget and Annual Accounting Support Fee for Calendar Year 2011 The Sarbanes-Oxley Act of 2002, as amended (the ``Sarbanes-Oxley Act''), established the Public Company Accounting... through registration of public accounting firms and standard setting, inspection, and disciplinary...

  8. 78 FR 11915 - Order Approving Public Company Accounting Oversight Board Budget and Annual Accounting Support...

    Science.gov (United States)

    2013-02-20

    ... Accounting Oversight Board Budget and Annual Accounting Support Fee for Calendar Year 2013 The Sarbanes-Oxley Act of 2002, as amended (the ``Sarbanes-Oxley Act''),\\1\\ established the Public Company Accounting... through registration of public accounting firms and standard setting, inspection, and disciplinary...

  9. 77 FR 2576 - Order Approving Public Company Accounting Oversight Board Budget and Annual Accounting Support...

    Science.gov (United States)

    2012-01-18

    ... Accounting Oversight Board Budget and Annual Accounting Support Fee for Calendar Year 2012 The Sarbanes-Oxley Act of 2002, as amended (the ``Sarbanes-Oxley Act''),\\1\\ established the Public Company Accounting... through registration of public accounting firms and standard setting, inspection, and disciplinary...

  10. 76 FR 26681 - Wisconsin: Incorporation by Reference of Approved State Hazardous Waste Management Program

    Science.gov (United States)

    2011-05-09

    ... of Approved State Hazardous Waste Management Program AGENCY: Environmental Protection Agency (EPA... Hazardous Waste Management Programs,'' Wisconsin's authorized hazardous waste program. EPA will incorporate... that are authorized and that the EPA will enforce under the Solid Waste Disposal Act, commonly referred...

  11. Measuring the Alignment between States' Finance and Accountability Policies: The Opportunity Gap

    Science.gov (United States)

    Della Sala, Matthew R.; Knoeppel, Robert C.

    2015-01-01

    The research described in this paper expands on attempts to conceptualize, measure, and evaluate the degree to which states have aligned their finance systems with their respective accountability policies. State education finance and accountability policies serve as levers to provide equal educational opportunities for all students--scholars have…

  12. 40 CFR 52.2352 - Change to approved plan.

    Science.gov (United States)

    2010-07-01

    ... Utah's approved State Implementation Plan (SIP). This rule language pertains to State Sales Tax... 40 Protection of Environment 4 2010-07-01 2010-07-01 false Change to approved plan. 52.2352... (CONTINUED) APPROVAL AND PROMULGATION OF IMPLEMENTATION PLANS (CONTINUED) Utah § 52.2352 Change to approved...

  13. „The Control” in View of International Accounting Regulation and Romanian Accounting Regulation

    Directory of Open Access Journals (Sweden)

    Cristina Ciuraru-Andrica

    2010-12-01

    Full Text Available In Romania, financial reporting accountant is governed by Accounting Low number 82/1991, republished, and O.M.F.P. 3.055/2009 approving the accounting regulation in accordance with European Directives. To these are added the International Financial Reporting Standards (IFRS, IAS and IFRIC of which must take into account certain Romanian legal persons in accordance with applicable regulations. Therefore this paper presents the main points of the control from the two types of accounting regulations perspective (national and international applied in our country.

  14. 8 CFR 207.6 - Control over approved refugee numbers.

    Science.gov (United States)

    2010-01-01

    ... 8 Aliens and Nationality 1 2010-01-01 2010-01-01 false Control over approved refugee numbers. 207... ADMISSION OF REFUGEES § 207.6 Control over approved refugee numbers. Current numerical accounting of approved refugees is maintained for each special group designated by the President. As refugee status is...

  15. Transformation process of state accounting to accrual basis accounting in conditions of the Czech Republic

    Directory of Open Access Journals (Sweden)

    Milana Otrusinová

    2013-01-01

    Full Text Available This paper briefly outlines the significant issues that occur during the implementation of the accrual principle accounting in the public sector in the context of the reform of accounting of public finance in the Czech Republic. The reform mostly regards government organizational units, self-governing territorial units and allowance organizations. The objective of the paper is to describe the transformation process from state accounting to accrual principle accounting in the Czech Republic and to identify the main problems associated with the introduction of accrual principle. Authors summarize these key problems with the use of questionnaire survey results at the municipal level in the Czech Republic. According to the research presented in this paper, the ongoing reform has not provided the intended transparency of accounting in selected entities and these tend to have an impression of their efforts being wasted by doing unnecessary work. Drawing on the above facts, approaches to the public finance accounting reform by central authorities and municipalities are different. However, we can say that the reform was launched to improve the situation of users of financial statements and had been needed for many years because public sector accounting regulations were incomplete and non-uniform.

  16. Detailed description of a state system for accounting for and control of nuclear material at the state level

    International Nuclear Information System (INIS)

    Jones, R.J.

    1985-02-01

    The purpose of this document is to provide a detailed description of the technical elements of a system for the accounting for and control of nuclear material at the State Authority level which can be used by a state in the establishment of a national system for nuclear material accounting and control. It is expected that a state system designed along the lines described also will assist the IAEA in carrying out its safeguards responsibilities. The scope of this document is limited to descriptions of the technical elements of a state level system concerned with Laws and Regulations, the Information System, and the Establishment of Requirements for Nuclear Material Accounting and Control. The discussion shows the relationship of these technical elements at the state level to the principal elements of an SSAC at the facility levels

  17. 78 FR 37457 - Approval and Promulgation of Implementation Plans; State of Missouri; Infrastructure SIP...

    Science.gov (United States)

    2013-06-21

    ... ensure that the structural components of each state's air quality management program are adequate to meet... ENVIRONMENTAL PROTECTION AGENCY 40 CFR Part 52 [EPA-R07-OAR-2013-0208; FRL-9825-7] Approval and... Fine Particulate Matter National Ambient Air Quality Standards AGENCY: Environmental Protection Agency...

  18. 42 CFR 495.344 - Approval of the State Medicaid HIT plan, the HIT PAPD and update, the HIT IAPD and update, and...

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 5 2010-10-01 2010-10-01 false Approval of the State Medicaid HIT plan, the HIT PAPD and update, the HIT IAPD and update, and the annual HIT IAPD. 495.344 Section 495.344 Public... Requirements Specific to the Medicaid Program § 495.344 Approval of the State Medicaid HIT plan, the HIT PAPD...

  19. Electronic Approval of Invoices (AEF)

    CERN Document Server

    2004-01-01

    With a view to the simplification of administrative procedures, AS and FI Departments have completed the second phase of the new procedure for the electronic approval of invoices via the EDH application. The aim of this new procedure is to rationalise the invoice approval process, notably by eliminating paper copies from the approval circuit. This will simplify the processing of invoices and facilitate their timely settlement, while at the same time maintaining a high level of security. Phase II includes handling the electronic approval process of invoices whose amounts do not correspond exactly to those of the associated orders. In such cases, budgetary approval is required for the entire invoiced amount. Further information can be obtained at : http://ais.cern.ch/projs/AEF/help/F_help.htm Phase II of the procedure will be introduced gradually with effect from April 2004. Finance Department, Accounts Payable Section Tel: 72295 Organisation and Procedures Tel: 75885 Information Technologies Department,...

  20. Partisan Differences on Higher Education Accountability Policy: A Multi-State Study of Elected State Legislators

    Science.gov (United States)

    Morse, Andrew Q.

    2014-01-01

    Public institutions in the United States face a policy challenge to adapt to accountability expectations among a variety of stakeholders (Bogue & Hall, 2012; Thelin, 2004; Richardson & Martinez, 2009). Among the major stakeholders are state legislators who hold fiscal and policy influence over public institutions, but these leaders have…

  1. The big picture on nanomedicine: the state of investigational and approved nanomedicine products.

    Science.gov (United States)

    Etheridge, Michael L; Campbell, Stephen A; Erdman, Arthur G; Haynes, Christy L; Wolf, Susan M; McCullough, Jeffrey

    2013-01-01

    Developments in nanomedicine are expected to provide solutions to many of modern medicine's unsolved problems, so it is no surprise that the literature contains many articles discussing the subject. However, existing reviews tend to focus on specific sectors of nanomedicine or to take a very forward-looking stance and fail to provide a complete perspective on the current landscape. This article provides a more comprehensive and contemporary inventory of nanomedicine products. A keyword search of literature, clinical trial registries, and the Web yielded 247 nanomedicine products that are approved or in various stages of clinical study. Specific information on each was gathered, so the overall field could be described based on various dimensions, including FDA classification, approval status, nanoscale size, treated condition, nanostructure, and others. In addition to documenting the many nanomedicine products already in use in humans, this study identifies several interesting trends forecasting the future of nanomedicine. In this one of a kind review, the state of nanomedicine commercialization is discussed, concentrating only on nanomedicine-based developments and products that are either in clinical trials or have already been approved for use. Copyright © 2013 Elsevier Inc. All rights reserved.

  2. 78 FR 44881 - Approval and Promulgation of Air Quality Implementation Plans; Wisconsin; Disapproval of PM2.5

    Science.gov (United States)

    2013-07-25

    ... promulgated by the 2008 implementation rule does not conflict with the decision. Wisconsin's submission did... accounting for the condensable fraction of PM 2.5 and PM 10 emissions in applicability determinations and... role is to approve state choices, provided that they meet the criteria of the CAA. In this context, in...

  3. Entry into force and then? The Paris agreement and state accountability

    NARCIS (Netherlands)

    Karlsson-Vinkhuyzen, Sylvia I.; Groff, Maja; Tamás, Peter A.; Dahl, Arthur L.; Harder, Marie K.; Hassall, Graham

    2018-01-01

    The entry into force of the Paris Agreement on climate change brings expectations that states will be held to account for their commitments. The article elaborates on why this is not a realistic assumption unless a broader multilevel perspective is taken on the nature of accountability regimes for

  4. 76 FR 66882 - Approval and Promulgation of State Implementation Plans; Missouri: Prevention of Significant...

    Science.gov (United States)

    2011-10-28

    ... level into the Federally approved SIP. In today's notice, pursuant to section 110 of the CAA, EPA is... permitting requirements to GHG emissions from sources emitting at levels below those set in the Tailoring...--to Missouri's Code of State Regulations (CSR), revising rule 10 CSR 10-6.060(8)(A) to incorporate by...

  5. 29 CFR 1952.157 - Changes to approved plan.

    Science.gov (United States)

    2010-07-01

    ... (CONTINUED) APPROVED STATE PLANS FOR ENFORCEMENT OF STATE STANDARDS North Carolina § 1952.157 Changes to approved plan. (a) Legislation. (1) On March 29, 1994, the Assistant Secretary approved North Carolina's... section 17 of the Act as amended on November 5, 1990. (2) [Reserved] (b) The Voluntary Protection Program...

  6. Negotiating the Nation in History: the Swedish State Approval Scheme for Textbooks and Teaching Aids from 1945 to 1983

    Science.gov (United States)

    Elmersjö, Henrik Åström

    2016-01-01

    This article explores the discussions concerning history textbooks that occurred within the Swedish State Approval Scheme for Textbooks (Statens läroboksnämnd) from 1945 to 1983. By focusing on the negotiation of nationhood and the process of textbook approval as an arena for the renegotiation of ways in which history was taught in schools, the…

  7. 78 FR 29292 - Partial Approval and Partial Disapproval of Air Quality State Implementation Plans; Arizona...

    Science.gov (United States)

    2013-05-20

    ... Smelter, American Smelting and Refining Company (ASARCO) Hayden Smelter, Catalyst Paper, and Arizona... Smelter, ASARCO Hayden Smelter, Catalyst Paper, and AEPCO Apache Generating Station. In summary, we propose to approve a revised set of BART-eligible units for the Miami and Hayden smelters; the State's...

  8. Accounting Manual for Educational Service Districts in the State of Washington

    Science.gov (United States)

    Lunghofer, Daniel S.

    2010-01-01

    This manual provides principles that are an integral part of the accounting requirements for educational service districts (ESDs) in the state of Washington. They are in conformance with generally accepted accounting principles, except where referenced in the ESD principles that follow. This manual provides guidance on the following topics:(1)…

  9. 40 CFR 145.31 - Approval process.

    Science.gov (United States)

    2010-07-01

    ... 40 Protection of Environment 22 2010-07-01 2010-07-01 false Approval process. 145.31 Section 145.31 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) WATER PROGRAMS (CONTINUED) STATE UIC PROGRAM REQUIREMENTS Program Approval, Revision and Withdrawal § 145.31 Approval process. (a...

  10. Electronic Approval of Invoices (AEF)

    CERN Multimedia

    2003-01-01

    With a view to the simplification of administrative procedures, AS and FI Divisions have drawn up a new procedure for the electronic approval of invoices via the EDH application. The aim of this new procedure is to rationalise the invoice approval process, notably by eliminating paper copies from the approval circuit. This will simplify the processing of invoices and facilitate their timely settlement, while at the same time maintaining a high level of security. This new procedure, in its current phase, will be gradually implemented from 1 November 2003 onwards. For clarification and further information, please see: http://ais.cern.ch/projs/AEF/help/help.htm . Finance Division, Accounts Payable Tel.: 7.22.95

  11. Optimal state estimation theory applied to safeguards accounting

    International Nuclear Information System (INIS)

    Pike, D.H.; Morrison, G.W.

    1977-01-01

    This paper presents a unified theory for the application of modern state estimation techniques to nuclear material accountability. First a summary of the current MUF/LEMUF approach is detailed. It is shown that when inventory measurement error is large in comparison to transfer measurement error, improved estimates of the losses can be achieved using the cumulative summation technique. However, the optimal estimator is shown to be the Kalman filter. An enhancement of the retrospective estimation of losses can be achieved using linear smoothing. State space models are developed for a mixed oxide fuel fabrication facility and examples are presented

  12. 76 FR 29680 - Approval and Disapproval and Promulgation of State Implementation Plan Revisions; Infrastructure...

    Science.gov (United States)

    2011-05-23

    ..., marketable permits, and auctions of emissions rights), as well as schedules and timetables for compliance as...) program as required by part C of the Act, and the State's minor NSR program as required by 110(a)(2)(C...), respectively. Minor NSR Finally, with regards to minor NSR, in this action EPA is proposing to approve Wyoming...

  13. 78 FR 18336 - Public Water System Supervision Program Approval for the State of Michigan

    Science.gov (United States)

    2013-03-26

    ... and Copper Rule Short Term Revisions, and the Lead and Copper Rule Minor Revisions. These rules better... defined in 18 U.S.C. 1151. By approving these rules, EPA does not intend to affect the rights of federally recognized Indian Tribes in Michigan, nor does it intend to limit existing rights of the State of Michigan...

  14. 48 CFR 750.7105 - Approving authorities.

    Science.gov (United States)

    2010-10-01

    ... CONTRACT MANAGEMENT EXTRAORDINARY CONTRACTUAL ACTIONS Extraordinary Contractual Actions To Protect Foreign Policy Interests of the United States 750.7105 Approving authorities. All authority to approve actions...

  15. Role of E-Payment System in Promoting Accountability in Government Ministries as Perceived by Accounting Education Graduates and Accountants in Ministry of Finance of Ebonyi State

    Science.gov (United States)

    Azih, Nonye; Nwagwu, Lazarus

    2015-01-01

    This paper identified the role of electronic payment system in promoting accountability in government ministries as well as the challenges facing the implementation of e-payment in government ministries in Ebonyi State. The study was guided by two research questions and two hypotheses. The population of the study comprised of 112 accountants as…

  16. Effect of Pauli principle accounting an the two-phonon states of spherical nuclej

    International Nuclear Information System (INIS)

    Solov'ev, V.G.; Stoyanov, Ch.; Nikolaeva, R.

    1983-01-01

    The effect of account for the Pauli principle in two-phonon components of the wave functions on low-lying collective states of even-even spherical nuclei is investigated. The calculations are performed for sup(114, 116)Sn and sup(142, 144, 146, 148)Sm. The account of the Pauli principle is shown to exert a weak effect on the states with large one-phonon or two-phonon components. It is concluded that in some spherical nuclei sufficiently pure two-phonon states may exist

  17. Redesigning School Accountability and Support: Progress in Pioneering States

    Science.gov (United States)

    Cook-Harvey, Channa M.; Stosich, Elizabeth Leisy

    2016-01-01

    How might policymakers and educators utilize the work already being done as states redesign their accountability systems? The 2015 reauthorization of the Elementary and Secondary Education Act (ESEA), brought much needed attention to the performance of traditionally underserved subgroups of students. Supported by greater flexibility under ESEA…

  18. 40 CFR 123.61 - Approval process.

    Science.gov (United States)

    2010-07-01

    ... 40 Protection of Environment 21 2010-07-01 2010-07-01 false Approval process. 123.61 Section 123... REQUIREMENTS Program Approval, Revision, and Withdrawal § 123.61 Approval process. (a) After determining that a...; and (6) Briefly outline the fundamental aspects of the State's proposed program, and the process for...

  19. Public Governance and Governability: Accountability and Disclosure permitted by Accounting Applied to the Public Sector as a Sustainability Instrument for the State

    Directory of Open Access Journals (Sweden)

    Antonio Gonçalves Oliveira

    2013-03-01

    Full Text Available In an accounting-financial perspective applied to business organizations, the Going-Concern Principle presupposes their sustainability towards perpetuity, influencing and guaranteeing investors’ returns. In Public Management, this is no different, underlining the existence of the Going-Concern Principle of the State. This describes the State as a political society that, like the company, should be perennial and sustainable, always aiming for the promotion of the common good and the development of its people. In line with the expected contribution, this paper is aimed at discussing the importance of Accounting Applied to the Public Sector as a useful tool for effective Public Governance and Governability, in accordance with a sustainability view that is applicable to the management of the State. What the method is concerned, regarding the ends, it was an exploratory and explanatory research and, regarding the means, bibliographic and documentary research and theoreticalempirical observation were used, focusing on compliance with Public Management disclosure (transparency and accountability (social responsibility to render accounts to society. As a result, a strong interrelation between the terms was verified, as Accounting evidences governments’ results and actions based on governance (the means/the how related to governability (political power and actions, and also that both are oriented towards the sustainability of the State. As regards the latter, it was also verified that it is more comprehensive than the term “sustainability” itself, which is often narrowed down to the eco-environmental view and ignores important financial (equilibrium and economic-social variables inherent in the social function of the State Como.

  20. 76 FR 22861 - Approval and Promulgation of State Plans for Designated Facilities and Pollutants: Florida...

    Science.gov (United States)

    2011-04-25

    ... ENVIRONMENTAL PROTECTION AGENCY 40 CFR Part 62 [EPA-R04-OAR-2010-0840(b); FRL-9298-8] Approval and... from Forsyth County, North Carolina; LMWC, SMWC, and OSWI units from Mecklenburg County, North Carolina..., North Carolina; and LMWC and HMIWI units from the State of South Carolina. These negative declarations...

  1. THE IMPACT OF NEW CHANGES IFRS ON THE ACCOUNTING OF CREDIT INSTITUTIONS

    Directory of Open Access Journals (Sweden)

    Alexandra Doroş

    2012-01-01

    Full Text Available Legislative stages in accordance with IFRS accounting treatment, began to OMF no. 907/2005- approving categories of entities applying accounting rules in accordance with International Financial Reporting Standards, accounting regulations that comply with European directives, as amended, continued with NBR Order no. 13/2008, NBR Order no. 15/2009, NBR Order no. 9/2010 and ends with NBR Order no. 27/16.12.2010 - for approval of Accounting Regulations in accordance with International Financial Reporting Standards applicable to credit institutions.

  2. 78 FR 53247 - Approval and Promulgation of Implementation Plans; State of Missouri; St. Louis Area...

    Science.gov (United States)

    2013-08-29

    ... include amendments to sections (1) through (4) of rule 10 CSR 10-5.480 St. Louis Area Transportation... approving the State's request to amend 10 CSR 10-5.480 St. Louis Area Transportation Conformity Requirements... action'' subject to review by the Office of Management and Budget under Executive Order 12866 (58 FR...

  3. 77 FR 14861 - Approval and Promulgation of Implementation Plans; State of Nevada; Revised Format for Materials...

    Science.gov (United States)

    2012-03-13

    ... 71 FR 15040 (3/27/ Most recently pollution control 06). approved version agency'' defined. was... I. Background A. What a SIP Is Each State has a SIP containing the control measures and strategies..., containing such elements as air pollution control regulations, emission inventories, monitoring network...

  4. Trends in approval times for genetically engineered crops in the United States and the European Unio

    NARCIS (Netherlands)

    Smart, Richard D.; Blum, Matthias; Wesseler, J.H.H.

    2017-01-01

    Genetically engineered (GE) crops are subject to regulatory oversight to Ensure their safety for humans and the environment. Their approval in the European Union (EU) starts with an application in a given Member State followed by a scientific risk assessment, and ends with a political

  5. 78 FR 34918 - Direct Final Approval of Sewage Sludge Incinerators State Plan for Designated Facilities and...

    Science.gov (United States)

    2013-06-11

    ... Approval of Sewage Sludge Incinerators State Plan for Designated Facilities and Pollutants; Indiana AGENCY... to control air pollutants from ``Sewage Sludge Incinerators'' (SSI). The Indiana Department of... unit,'' in part, as any device that combusts sewage sludge for the purpose of reducing the volume of...

  6. Embassy bank accounts and State immunity from execution : Doing justice to the financial interests of creditors

    NARCIS (Netherlands)

    Ryngaert, C.M.J.

    Embassy bank accounts are among the properties of statesmost widely presentin foreign states. Accordingly, they constitute an ideal target for attachment by creditors. International instruments have largely upheld state immunity from execution regarding bank accounts, however. Likewise, state

  7. 40 CFR 52.1323 - Approval status.

    Science.gov (United States)

    2010-07-01

    ... on January 16, 1979 (44 FR 3274) are met. (b) The Administrator approves Rule 10 CSR 10-2.290 as.... (c) The Administrator approves Rule 10 CSR 10-2.230 as identified under § 52.1320, paragraph (c)(70... SIP would be the emission limits stated in the rule. (d) The Administrator approves Rule 10 CSR 10-5...

  8. California Air Quality State Implementation Plans; Final Approval; Butte County Air Quality Management District; Stationary Source Permits

    Science.gov (United States)

    EPA is taking final action to approve a revision to the Butte County Air Quality Management District (BCAQMD) portion of the California State Implementation Plan (SIP). This revision concerns the District's New Source Review (NSR) permitting program.

  9. 20 CFR 617.22 - Approval of training.

    Science.gov (United States)

    2010-04-01

    .... Perkins Vocational and Applied Technology Education Act, and employers). (i) This means that training is...) Conditions for approval. Training shall be approved for an adversely affected worker if the State agency...) available for an adversely affected worker. (i) This means that for the worker for whom approval of training...

  10. 7 CFR 1425.4 - Approval.

    Science.gov (United States)

    2010-01-01

    ... AGRICULTURE LOANS, PURCHASES, AND OTHER OPERATIONS COOPERATIVE MARKETING ASSOCIATIONS § 1425.4 Approval. (a) For a cooperative to gain CMA status to participate in a marketing assistance loan or Loan deficiency... prepared in accordance with generally accepted accounting principles; (3) A copy of the articles of...

  11. 31 CFR 500.520 - Payments from accounts of United States citizens in employ of United States in foreign countries...

    Science.gov (United States)

    2010-07-01

    ... States citizens in employ of United States in foreign countries and certain other persons. 500.520..., Authorizations and Statements of Licensing Policy § 500.520 Payments from accounts of United States citizens in employ of United States in foreign countries and certain other persons. (a) Banking institutions within...

  12. 31 CFR 515.520 - Payments from accounts of United States citizens in employ of United States in foreign countries...

    Science.gov (United States)

    2010-07-01

    ... States citizens in employ of United States in foreign countries and certain other persons. 515.520..., Authorizations, and Statements of Licensing Policy § 515.520 Payments from accounts of United States citizens in employ of United States in foreign countries and certain other persons. (a) Banking institutions within...

  13. NCLB Implementation Report: State Approaches for Calculating High School Graduation Rates.

    Science.gov (United States)

    Swanson, Christopher B.

    This review investigated the state accountability Workbooks provisionally approved and publicly reported by the U.S. Department of Education (DOE) as of June 2003. These documents were obtained from the DOE Web site. This report examines state definitions of high school graduation rates and strategies for constructing graduation rate indicators. A…

  14. 45 CFR 1340.13 - Approval of applications.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 4 2010-10-01 2010-10-01 false Approval of applications. 1340.13 Section 1340.13... NEGLECT PREVENTION AND TREATMENT PROGRAM CHILD ABUSE AND NEGLECT PREVENTION AND TREATMENT Grants to States § 1340.13 Approval of applications. (a) The Commissioner shall approve an application for an award for...

  15. The Application of the New General Business Accounting Plan

    Directory of Open Access Journals (Sweden)

    Augusto Lam Wong

    2010-06-01

    Full Text Available Accounting provides information for making decisions of many economic agents specially the accounting records that have their basis on the organized language called the accounting plan. Until 1973, in Peru, every company prepared its accounting plan according to its information necessities which provoked a variety of words, many with lots of analytical accounts and other general ones. It’s in this situation that the First General Accounting Plan was approved and its mandatory implementation started on January 1st 1974 until 1984, and then it was changed by the General Accounting Plan (PCGR the one that is used until now. However, now its use doesn’t have any relationship with the International Financial Reporting Standars (NIIF, which are a support for the financial estate in our country. For that reason we approved the version of General Accounting Business Plan (PCGE, the one that is going to be considered on January 1st 2011. The objective of the following article is to announce the effects of the application in some of the private organizations from this new Accounting Business Plan (PCGE in relation to the General Accounting Plan.

  16. 78 FR 46552 - Approval and Promulgation of Air Quality Implementation Plans; State of Colorado; Second Ten-Year...

    Science.gov (United States)

    2013-08-01

    ... ENVIRONMENTAL PROTECTION AGENCY 40 CFR Part 52 [EPA-R08-OAR-2011-0659; FRL-9840-6] Approval and Promulgation of Air Quality Implementation Plans; State of Colorado; Second Ten-Year Carbon Monoxide Maintenance Plan for Colorado Springs AGENCY: Environmental Protection Agency (EPA). ACTION: Proposed rule...

  17. 78 FR 46861 - Approval and Promulgation of Air Quality Implementation Plans; State of Colorado; Second Ten-Year...

    Science.gov (United States)

    2013-08-02

    ... ENVIRONMENTAL PROTECTION AGENCY 40 CFR Part 52 [EPA-R08-OAR-2011-0658; FRL-9840-8] Approval and Promulgation of Air Quality Implementation Plans; State of Colorado; Second Ten-Year Carbon Monoxide Maintenance Plan for Greeley AGENCY: Environmental Protection Agency (EPA). ACTION: Proposed rule. SUMMARY...

  18. Nuclear material accounting and control: Co-ordinating assistance to newly independent States

    International Nuclear Information System (INIS)

    Thorstensen, S.

    1995-01-01

    This article outlines work under way among the IAEA, its Member States, and the Newly Independent States (NIS) relating to the establishment and development in the NIS of State Systems of Accounting and Control (SSACs) of nuclear material. It describes IAEA activities in the NIS, including fact-finding missions at technical visits, the successful attempts to find donor States providing voluntary funding and expertise, and the co-ordination of technical support between the IAEA and the donor States. 3 tabs

  19. Workshop meeting on State accounting and control system for radioactive substances and waste

    International Nuclear Information System (INIS)

    Evseev, V.F.

    2012-01-01

    On 2-6 July 2012, the fifth All-Russian workshop meeting of State Accounting and Control System for Radiation Substances (RS) and Radioactive Wastes (RAW) was conducted. The objective of the workshop was to discuss development of the State Accounting and Control System for RS and RAW in the Russian Federation, current changes to legal acts and regulations that pertain to management of RS and RAW, as well as other issues related to organisation of RS and RAW management activities and promotion of international cooperation [ru

  20. 78 FR 5303 - Approval and Promulgation of Implementation Plans; State of Missouri; Control of Sulfur Emissions...

    Science.gov (United States)

    2013-01-25

    ... stringency of the SIP. Missouri's revision adds 10 CSR 10- 5.570 Control of Sulfur Emissions from Stationary... approving the State's request to add 10 CSR 10-5.570 Control of Sulfur Emissions from Stationary Boilers to... Management and Budget under Executive Order 12866 (58 FR 51735, October 4, 1993); Does not impose an...

  1. 78 FR 56185 - Approval and Promulgation of Air Quality Implementation Plans; State of Colorado; Second Ten-Year...

    Science.gov (United States)

    2013-09-12

    ... ENVIRONMENTAL PROTECTION AGENCY 40 CFR Part 52 [EPA-R08-OAR-2011-0708; FRL-9900-87-Region 8] Approval and Promulgation of Air Quality Implementation Plans; State of Colorado; Second Ten-Year Carbon Monoxide Maintenance Plan for Fort Collins AGENCY: Environmental Protection Agency (EPA). ACTION: Proposed...

  2. Analysis of the Education Program Approval Process: A Program Evaluation.

    Science.gov (United States)

    Fountaine, Charles A.; And Others

    A study of the education program approval process involving the Veterans Administration (VA) and the State Approving Agencies (SAAs) had the following objectives: to describe the present education program approval process; to determine time and costs associated with the education program approval process; to describe the approval process at…

  3. 12 CFR 211.24 - Approval of offices of foreign banks; procedures for applications; standards for approval...

    Science.gov (United States)

    2010-01-01

    ... combat money laundering. The Board also may take into account whether the home country supervisor is developing a legal regime to address money laundering or is participating in multilateral efforts to combat money laundering. In approving an application under this paragraph (c)(1)(iii), the Board, after...

  4. The Present State of the Business Law Education of Accounting Students: The Business Law Professor's Perspective

    Science.gov (United States)

    Kocakulah, Mehmet C.; Austill, A. David; Long, Brett

    2009-01-01

    The article aims to provide Certified Public Accountant (CPA) candidates, accounting faculty, the American Institute of Certified Public Accountants (AICPA), and the state boards of accountancy with an insight into the business law professor's perspective concerning the legal education of accountants. This article first describes various factors,…

  5. 78 FR 57573 - Approval and Promulgation of Air Quality Implementation Plans; State of Colorado Second Ten-Year...

    Science.gov (United States)

    2013-09-19

    ... ENVIRONMENTAL PROTECTION AGENCY 40 CFR Part 52 [EPA-R08-OAR-2012-0475; FRL-9901-05-Region 8] Approval and Promulgation of Air Quality Implementation Plans; State of Colorado Second Ten-Year PM 10 Maintenance Plan for Aspen AGENCY: Environmental Protection Agency (EPA). ACTION: Proposed rule. SUMMARY: EPA...

  6. 78 FR 41342 - Approval and Promulgation of Air Quality Implementation Plans; State of Colorado Second Ten-Year...

    Science.gov (United States)

    2013-07-10

    ... ENVIRONMENTAL PROTECTION AGENCY 40 CFR Part 52 [EPA-R08-OAR-2010-0389; FRL-9831-9] Approval and Promulgation of Air Quality Implementation Plans; State of Colorado Second Ten-Year PM 10 Maintenance Plan for Ca[ntilde]on City AGENCY: Environmental Protection Agency (EPA). ACTION: Proposed rule. SUMMARY: EPA...

  7. 78 FR 41307 - Approval and Promulgation of Air Quality Implementation Plans; State of Colorado; Second Ten-Year...

    Science.gov (United States)

    2013-07-10

    ... ENVIRONMENTAL PROTECTION AGENCY 40 CFR Part 52 [EPA-R08-OAR-2010-0389; FRL-9832-1] Approval and Promulgation of Air Quality Implementation Plans; State of Colorado; Second Ten-Year PM 10 Maintenance Plan for Ca[ntilde]on City AGENCY: Environmental Protection Agency (EPA). ACTION: Direct final rule. SUMMARY...

  8. 77 FR 1027 - Approval and Promulgation of State Implementation Plans; State of Colorado; Interstate Transport...

    Science.gov (United States)

    2012-01-09

    ...)(xi).... A-I.B.10 D-II.A.5 Baseline Area definition. Yes 51.166(b)(15)....... EPA is approving this... Certain Nonattainment Area Requirements). N/A D-V.A.7.d Documents available for No 51.165(a)(7... Exemptions from Certain Yes 51.165, Appx. EPA is approving this Nonattainment Area S.IV.B... section...

  9. The structured-objective rorschach test (sort occupational profile for state accountants

    Directory of Open Access Journals (Sweden)

    J. J. Gouws

    1996-06-01

    Full Text Available The objective of this study was to provide an occupational profile of performance on the Structured-Objective Rorschach Test (SORT by state accountants for use in guidance, election and placement of personnel. The sample comprised accountants and auditors from the financial sections in various state institutions who were selected for the Senior Financial Management Course at the University of Stellenbosch. As all participants were considered successful in their occupation and no significant differences were found between the profiles of various age and year groups, the SORT profile obtained for the total group can be used as a predictor to determine and evaluate the personality traits that are important in the profession of state accountant. Opsomming Die doel van hierdie studie was die daarstelling van 'n beroepsprofiel van staatsrekenmeesters se prestasie op die Gestruktureerd-Objektiewe Rorschachtoets (SORT wat vir voorligting/ keuring en plasing van personeel gebruik kan word. Die steekproef is saamgestel uit rekenmeesters en ouditeure van die finansiele afdelings in verskeie staatsinstansies wat geselekteer is vir die Senior Finansiele Bestuurskursus by die Universiteit van Stellenbosch. Aangesien alle deelnemers as suksesvol in hulle beroep beskou is en geen beduidende verskille in die profiele van verskillende ouderdomsgroepe en jaargroepe gevind is nie, kan die SORT profiel van die totale groep as 'n voorspeller gebruik word vir die bepaling en evaluering van die persoonlikheidseienskappe wat belangrik is in die beroep van staatsrekenmeester.

  10. 1994 Characterization report for the state approved land disposal site

    International Nuclear Information System (INIS)

    Swanson, L.C.

    1994-01-01

    This report summarizes the results of characterization activities at the proposed state-approved land disposal site (SALDS); it updates the original characterization report with studies completed since the first characterization report. The initial characterization report discusses studies from two characterization boreholes, 699-48-77A and 699-48-77B. This revision includes data from implementation of the Groundwater Monitoring Plan and the Aquifer Test Plan. The primary sources of data are two down-gradient groundwater monitoring wells, 699-48-77C and 699-48-77D, and aquifer testing of three zones in well 699-48-77C. The SALDS is located on the Hanford Site, approximately 183 m north of the 200 West Area on the north side of the 200 Areas Plateau. The SALDS is an infiltration basin proposed for disposal of treated effluents from the 200 Areas of Hanford

  11. State regulatory issues in acid rain compliance

    International Nuclear Information System (INIS)

    Solomon, B.D.; Brick, S.

    1992-01-01

    This article discusses the results of a US EPA workshop for state regulators and commission staff on acid rain compliance concerns. The topics of the article include the results of market-based emissions control, how emissions trading is expected to reduce emissions, public utility commissions approval of compliance plans, the purposes of the workshop, market information, accounting issues, regulatory process and utility planning, multi-state compliance planning, and relationship to other compliance issues

  12. Nuclear material control and accounting safeguards in the United States

    International Nuclear Information System (INIS)

    Woltermann, H.A.; Rudy, C.R.; Rakel, D.A.; DeVer, E.A.

    1982-01-01

    Material control and accounting (MC and A) of special nuclear material (SNM) must supplement physical security to protect SNM from unlawful use such as terrorist activities. This article reviews MC and A safeguards of SNM in the United States. The following topics are covered: a brief perspective and history of MC and A safeguards, current MC and A practices, measurement methods for SNM, historical MC and A performance, a description of near-real-time MC and A systems, and conclusions on the status of MC and A in the United States

  13. Exploring Determinant Factors of Differences Between Governmental Accounting And National Accounts Budgetary Balances in EU Member States

    Directory of Open Access Journals (Sweden)

    Susana Margarida JORGE

    2014-12-01

    Full Text Available Framed by the earnings management ap-proach, this paper addresses the relationship be-tween budgetary balances according to Govern-mental Accounting (GA and National Accounts (NA, exploring factors that may explain both the materiality and diversity of the adjustments required when translating data from one into the other. Using data from Excessive Defcits Proce-dure reporting for all EU member states from 2007 to 2010, the analysis confrms that GA-NA adjustments refect conceptual differences be-tween the two systems, namely concerning rec-ognition criteria. Regarding potential factors ex-plaining adjustments, while none of the economic policy variables considered was found relevant in explaining either diversity or materiality, all tech-nical accounting variables analyzed explained materiality, although only GA accounting basis explained diversity.The research shows that changing GA re-porting basis into accruals reduces adjustments’ materiality and diversity. Therefore, in order to improve the quality of Government Finance Statistics (GFS, it is highly recommendable to achieve a GA system harmonized across Eu-rope, such as IPSASs or EPSASs, allowing only very few options and imposing the accrual basis in both budgetary and fnancial systems. Also relevant is the need to strengthen the role of con-trol and auditing in the GA reporting process (by Supreme Audit Institutions and external private frms, in order to avoid accounting discretion.

  14. 77 FR 42462 - Hawaii State Plan for Occupational Safety and Health; Proposed Modification of 18(e) Plan Approval

    Science.gov (United States)

    2012-07-19

    ... DEPARTMENT OF LABOR Occupational Safety and Health Administration 29 CFR Part 1952 [Docket ID. OSHA 2012-0029] RIN 1218-AC78 Hawaii State Plan for Occupational Safety and Health; Proposed Modification of 18(e) Plan Approval AGENCY: Occupational Safety and Health Administration (OSHA), Department of...

  15. 77 FR 59335 - Approval and Promulgation of Implementation Plans; North Carolina: Approval of Rocky Mount Motor...

    Science.gov (United States)

    2012-09-27

    ... account for any future changes to the emission model, projection model and other input data. \\2\\ A safety... changes in the emissions model and vehicle miles traveled (VMT) projection model. EPA is approving this... Regional Office's official hours of business are Monday through Friday, 8:30 to 4:30, excluding federal...

  16. 45 CFR 95.611 - Prior approval conditions.

    Science.gov (United States)

    2010-10-01

    ... Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION GENERAL ADMINISTRATION... for Department approval, signed by the appropriate State official, to the Director, Administration for... of procurement activities beyond that approved in the APD; (D) A change in system concept, or a...

  17. The First Steps Towards Harmonizing Public Sector Accounting for European Union Member States

    DEFF Research Database (Denmark)

    Pontoppidan, Caroline Aggestam; Alijarde, Isabel Brusca

    2016-01-01

    This paper analyses the process that led the European Commission to the decision to develop European Public Sector Accounting Standards (EPSAS) for harmonizing public sector accounting practices within the European Union. The paper finds that there was limited scope in terms of stakeholder...... participation in the public consultation that served as a basis for the decision. In addition, the decision to adopt EPSAS for EU member states raises questions on the relationship between regional and global governance in the area of public sector accounting....

  18. 25 CFR 87.12 - Insuring the proper performance of approved plans.

    Science.gov (United States)

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Insuring the proper performance of approved plans. 87.12... DISTRIBUTION OF INDIAN JUDGMENT FUNDS § 87.12 Insuring the proper performance of approved plans. A timetable... regarding the maintenance of the timetable, a full accounting of any per capita distribution, and the...

  19. VA Student Financial Aid. Opportunity To Reduce Overlap in Approving Education and Training Programs. Report to the Committee on Veterans' Affairs, U.S. Senate.

    Science.gov (United States)

    General Accounting Office, Washington, DC. Health, Education, and Human Services Div.

    The Department of Veterans Affairs (VA) contracts with state approving agencies (SAAs) to assess whether schools and training programs offer education of sufficient quality for veterans to receive VA education assistance benefits when attending them. The General Accounting Office examined the gatekeeping activities of the VA and the Department of…

  20. Societal Factors Affecting Communication and Cooperation Between Industry and Accounting Education at Castleton State College.

    Science.gov (United States)

    O'Neil, Bryan L.

    The purpose of the practicum was to determine the societal factors existing in the accounting industry and accounting education, with the aim of integrating the changing regulations and environment of the industry into the classroom at Castleton State College (Vermont). A group of certified public accountants were surveyed by Likert scale to learn…

  1. Accounting Principles and Financial Statements.

    Science.gov (United States)

    Robinson, Daniel D.

    1973-01-01

    This document presents the background and analysis of the American Institute of Certified Public Accountants (AICPA) guide to auditing colleges and universities. Highlights include the approval of the market value option, the treatment of endowment gains, debt services as transfers, the decisions on pledges, the use of financial statements, the…

  2. Carbon accounting rules and guidelines for the United States Forest Sector

    Science.gov (United States)

    Richard A. Birdsey

    2006-01-01

    The United States Climate Change initiative includes improvements to the U.S. Department of Energy's Voluntary Greenhouse Gas Reporting Program. The program includes specific accounting rules and guidelines for reporting and registering forestry activities that reduce atmospheric CO2 by increasing carbon sequestration or reducing emissions....

  3. Reflections on the Ethics-Approval Process

    Science.gov (United States)

    Murray, Lee; Pushor, Debbie; Renihan, Pat

    2012-01-01

    It is sometimes a difficult journey receiving ethics approval for research involving vulnerable populations, research involving our own children, or innovative research methodologies such as autoethnography. This autoethnographical account is a story about one student who wanted to write a PhD dissertation in a very different way and also the…

  4. 77 FR 36294 - Agency Information Collection Activities; Proposed Collection; Comments Requested: Accounting...

    Science.gov (United States)

    2012-06-18

    ... Collection Activities; Proposed Collection; Comments Requested: Accounting System and Financial Capability... change of a currently approved collection. (2) The title of the form/collection: Accounting System and... for-profit entities and not-for-profit institutions. Other: None. The purpose of the Accounting System...

  5. The Impact of International Financial Reporting Standards on Accounting Curriculum in the United States

    Science.gov (United States)

    Yallapragada, RamMohan R.; Toma, Alfred G.; Roe, C. William

    2011-01-01

    According to the time line presently specified by the Securities and Exchange Commission (SEC), business firms in the United States (US) should switch from the existing US accounting reporting guidelines of the Generally Accepted Accounting Principles (GAAP) to International Financial Reporting Standards (IFRS) by the year 2014. The US business…

  6. Interim report and accounts 1993/94

    International Nuclear Information System (INIS)

    1993-01-01

    An interim set of accounts and reports is presented here for 1993/1994 for the health science company Amersham International. The company's research programs focus on developments in life science research, nuclear medicine and industrial quality and safety assurance, with particular expertise in the application of radioactivity to labelling and detection at the molecular level. This report which covers the half-year to 30 September 1993 shows promising financial results, with turnover, operating profits and earnings per share all having risen. All life science markets report growth although difficult trading conditions are being reported in Europe. Two products in the Healthcare business have achieved progress, a pain palliation agent for bone metastases has been launched in the United States, and European approval has been gained for a new technetium based heart imaging agent. Further growth is expected for the company. (UK)

  7. Transactional stress and coping theory in accounting for psychological states measures

    Directory of Open Access Journals (Sweden)

    V. Buško

    2007-08-01

    Full Text Available The paper examines a relative predictive value of some stable individual attributes and the processes of cognitive appraisals and coping with stress in accounting for specific components of anxiety state measures. Self-report instruments for the measurement of selected psychological constructs, i.e. perceived incompetence, externality, stress intensity and duration, situation-specific coping strategies, and the two anxiety state components, were taken in a sample of 449 male military basics trainees, ranging in age from 18-27. Hierarchical multiple regression analyses showed that the set of predictors employed could account for statistically, as well as theoretically and practically a significant part of variance in cognitive anxiety component (45,5%, and in visceral-emotional component (32,2% of the anxiety state. The extent of anxiety reactions assessed by both scales could primarily be explained by general perception of personal incompetence, as a relatively stable dimension of general self-concept. Of the ways of coping examined, reinterpretation of stressful events was the only strategy contributing to low level, whereas passivization, wishful thinking, and seeking social support contributed to higher levels of anxiety measured by both scales. The results give partial support to the basic hypotheses on the mediating role of coping in the relationships among particular components of the stress and coping models.

  8. STATE BUDGET AND BUDGETARY PROCEDURES IN ROMANIA

    Directory of Open Access Journals (Sweden)

    POPA George Dorel

    2013-12-01

    Full Text Available In Romania, the budget process is governed by the Constitution and the Law of Public Finance no. 500/2002, act that includes the elaboration of the draft budget, approving the state budget, budget execution and budget control. All these activities are carried out in a legal way and administrative- institutional way, presenting features from country to country. The budget shows many traits in common: it is a decision process, because its essence consists in allocating budgetary resources for public goods such as education, health, national defence and so on. On the other hand is an essentially political process because allocation decisions budgetary resources are determined by the political groups, the mechanism of representation and voting, is a complex process with many participants (schools, hospitals, ministries, etc.. The budgetary process is a cyclic process, as it follows a well-defined calendar as a consequence of yearly and advertising budget. In conclusion, the budget process is a set of consecutive stages of development, approval, execution, control and reporting of the state budget, which ends with the approval of its execution account.

  9. Nuclear material accounting handbook

    International Nuclear Information System (INIS)

    2008-01-01

    The handbook documents existing best practices and methods used to account for nuclear material and to prepare the required nuclear material accounting reports for submission to the IAEA. It provides a description of the processes and steps necessary for the establishment, implementation and maintenance of nuclear material accounting and control at the material balance area, facility and State levels, and defines the relevant terms. This handbook serves the needs of State personnel at various levels, including State authorities, facility operators and participants in training programmes. It can assist in developing and maintaining accounting systems which will support a State's ability to account for its nuclear material such that the IAEA can verify State declarations, and at the same time support the State's ability to ensure its nuclear security. In addition, the handbook is useful for IAEA staff, who is closely involved with nuclear material accounting. The handbook includes the steps and procedures a State needs to set up and maintain to provide assurance that it can account for its nuclear material and submit the prescribed nuclear material accounting reports defined in Section 1 and described in Sections 3 and 4 in terms of the relevant agreement(s), thereby enabling the IAEA to discharge its verification function as defined in Section 1 and described in Sections 3 and 4. The contents of the handbook are based on the model safeguards agreement and, where applicable, there will also be reference to the model additional protocol. As a State using The handbook consists of five sections. In Section 1, definitions or descriptions of terms used are provided in relation to where the IAEA applies safeguards or, for that matter, accounting for and control of nuclear material in a State. The IAEA's approach in applying safeguards in a State is also defined and briefly described, with special emphasis on verification. In Section 2, the obligations of the State

  10. Advancement of the state system of accounting for mainframe to personal computer (PC) technology

    International Nuclear Information System (INIS)

    Proco, G.; Nardi, J.

    1999-01-01

    The advancement of the U.S. government's state system of accounting from a mainframe computer to a personal computer (PC) had been successfully completed. The accounting system, from 1965 until 1995 a mainframe application, was replaced in September 1995 by an accounting system employing local area network (LAN) capabilities and other state-of-the-art characteristics. The system is called the Nuclear Materials Management and Safeguards System (NMMSS), tracking nuclear material activities and providing accounting reports for a variety of government and private users. The uses of the system include not only the tracking of nuclear materials for international and domestic safeguards purposes but also serving to facilitate the government's resource management purposes as well. The system was converted to PC hardware and fourth generation software to improve upon the mainframe system. The change was motivated by the desire to have a system amenable to frequent modifications, to improve upon services to users and to reduce increasing operating costs. Based on two years of operating the new system, it is clear that these objectives were met. Future changes to the system are inevitable and the national system of accounting for nuclear materials has the technology base to meet the challenges with proven capability. (author)

  11. The position of IAEA safeguards relative to nuclear material control accountancy by states

    International Nuclear Information System (INIS)

    Rometsch, R.; Hough, G.

    1977-01-01

    IAEA Safeguards are always implemented on the basis of agreements which are concluded between one or more Governments and the Agency. They lay down the rights and obligations of the parties; the more modern types of agreements, in particular those in connection with the Treaty on the Non-Proliferation of Nuclear Weapons, do that in quite some details. Several articles, for instance, regulate the working relations between the States and the IAEA inspectorate. Those are based on two basic obligations: that of the State to establish and maintain a ''System of Accountancy for and Control of Nuclear Material'' and that of the Agency to ascertain the absence of diversion of nuclear material by verifying the findings of the States' system, inter alia through independent measurements and observations. Other articles dealing also with the working relations States - IAEA rule that the Agency should take due account of the technical effectiveness of the States' system and mention among the criteria for determining the inspection effort, the extent of functional dependence of the State's accountancy from that of the facility operator. However, quantitative relationships in that respect are left to be worked out in practice. With the help of consultants and expert advisory groups a rational has been developed and possible practical arrangements discussed with several States concerned. The rational for coordinating the work of the States' inspectorate with IAEA's inspectorate was to use a factor by which the significant quantity used for calculating verification sampling plans would be adjusted in order to reduce to a certain extent the Agency's independent verification work in case the States would do extensive verifications themselves in a manner transparent to IAEA. However, in practice it proved that there are quite a number of points in the fuel cycle where such adaptations would have little or no effect on the inspection effort necessary to achieve the safeguards objective

  12. The position of IAEA safeguards relative to nuclear material control accountancy by States

    International Nuclear Information System (INIS)

    Rometsch, R.; Hough, G.

    1977-01-01

    IAEA Safeguards, which are always implemented on the basis of agreements which are concluded between one or more Governments and the IAEA, lay down the rights and obligations of the parties; and the more modern types of agreement, in particular those in connection with the Treaty on the Non-Proliferation of Nuclear Weapons, do this in quite some detail. Several articles, for instance, regulate the working relations between the States and the IAEA inspectorate. These are based on two basic obligations - that of the State to establish and maintain a ''System of Accountancy for and Control of Nuclear Material'' and that of the IAEA to ascertain the absence of diversion of nuclear material by verifying the findings of the States' systems, inter alia through independent measurements and observations. Other articles dealing also with the working relations between States and the IAEA rule that the IAEA should take due account of the technical effectiveness of the States' systems and mention among the criteria for determining the inspection effort, the extent of functional dependence of the State's accountancy on that of the facility operator. However, quantitative relationships in this respect are left to be worked out in practice. With the help of consultants and expert advisory groups a rationale has been developed and possible practical arrangements discussed with several States concerned. The rationale for co-ordinating the work of the States' inspectorate with that of the IAEA was to use a factor by which the significant quantity used for calculating verification sampling plans would be adjusted so as to reduce to a certain extent the IAEA's independent verification work in case the States would themselves do extensive verifications in a manner transparent to the IAEA. However, in practice it proved that there are a number of points in the fuel cycle where such adaptations would have little or no effect on the inspection effort necessary to achieve the safeguards

  13. Local government financial autonomy in Nigeria: The State Joint Local Government Account

    Directory of Open Access Journals (Sweden)

    Jude Okafor

    2010-07-01

    Full Text Available This paper addresses the statutory financial relations and financial autonomy of local government in Nigeria, and the freedom of local government to generate revenue from its assigned sources without external interference. It focuses particularly on a financial instrument called the State Joint Local Government Account (SJLGA and how its operations have positively or negatively affected the financial autonomy of local government councils and the inter-relations between state and local government in Nigeria.

  14. 30 CFR 18.81 - Field modification of approved (permissible) equipment; application for approval of modification...

    Science.gov (United States)

    2010-07-01

    ... TESTING, EVALUATION, AND APPROVAL OF MINING PRODUCTS ELECTRIC MOTOR-DRIVEN MINE EQUIPMENT AND ACCESSORIES... having jurisdiction at the mine where such equipment is to be operated stating the modifications which...

  15. 78 FR 28267 - Self-Regulatory Organizations; The Options Clearing Corporation; Order Approving Proposed Rule...

    Science.gov (United States)

    2013-05-14

    ... Trust Company (``DTC'') and maintain accounts to facilitate Delivery Orders (``DOs'') to approved... Commission to approve a proposed rule change of a self-regulatory organization if it finds that such proposed... securities transactions and foster cooperation and coordination with persons engaged in the clearance and...

  16. 44 CFR 78.9 - Planning grant approval process.

    Science.gov (United States)

    2010-10-01

    ..., DEPARTMENT OF HOMELAND SECURITY INSURANCE AND HAZARD MITIGATION National Flood Insurance Program FLOOD MITIGATION ASSISTANCE § 78.9 Planning grant approval process. The State POC will evaluate and approve applications for Planning Grants. Funds will be provided only for the flood portion of any mitigation plan, and...

  17. 75 FR 3236 - Federal Acquisition Regulation; Submission for OMB Review; Cost Accounting Standards Administration

    Science.gov (United States)

    2010-01-20

    ... extension of a previously approved information collection requirement concerning cost accounting standards... include pertinent rules and regulations related to the Cost Accounting Standards along with necessary... impact estimates and descriptions in cost accounting practices and also to provide information on CAS...

  18. 7 CFR 1767.14 - Interpretations of the Rural Development uniform system of accounts.

    Science.gov (United States)

    2010-01-01

    ... system of accounts. To maintain uniformity in accounting, borrowers must submit questions concerning.... (Approved by the Office of Management and Budget under control number 0572-0002). [73 FR 30280, May 27, 2008] ... system of accounts. 1767.14 Section 1767.14 Agriculture Regulations of the Department of Agriculture...

  19. Public Governance and Governability: Accountability and Disclosure permitted by Accounting Applied to the Public Sector as a Sustainability Instrument for the State

    OpenAIRE

    Antonio Gonçalves Oliveira; Hilda Alberton Carvalho; Dayanne Paretti Corrêa

    2013-01-01

    In an accounting-financial perspective applied to business organizations, the Going-Concern Principle presupposes their sustainability towards perpetuity, influencing and guaranteeing investors’ returns. In Public Management, this is no different, underlining the existence of the Going-Concern Principle of the State. This describes the State as a political society that, like the company, should be perennial and sustainable, always aiming for the promotion of the common good and the developmen...

  20. 30 CFR 204.204 - What accounting and auditing relief will MMS not allow?

    Science.gov (United States)

    2010-07-01

    ... 30 Mineral Resources 2 2010-07-01 2010-07-01 false What accounting and auditing relief will MMS... INTERIOR MINERALS REVENUE MANAGEMENT ALTERNATIVES FOR MARGINAL PROPERTIES Accounting and Auditing Relief § 204.204 What accounting and auditing relief will MMS not allow? MMS will not approve your request for...

  1. Toward a System of Global Accountability

    International Nuclear Information System (INIS)

    Cameron, J.

    2016-01-01

    Post-Fukushima, the public expects and demands that nuclear regulators and operators worldwide have used lessons learned to identify and implement important actions and measures to prevent a similar event from happening again. Considerable work has been done at the national and international levels to achieve this. However, verifying the adequacy and appropriateness of measures taken in each country requires an enhanced level of global accountability that does not presently exist. The current global nuclear regulatory safety framework is based on the principle of national sovereignty and the result is that the world lacks a forum for publicizing safety concerns, beyond the national regulator, to the highest levels of government within member states. This runs the risk of significant deficiencies or non-compliance with internationally approved practices continuing unchecked even though some parties are aware of them. This also applies to flagging cases of insufficiently independent regulators or identifying inadequately prepared regulators in new nuclear countries. There are many vehicles for enhancing this transparency, e.g., WANO/INPO, regional regulatory fora, and international organizations including the OECD/NEA and IAEA. The world has never been more interconnected and it is time that the nuclear sector leverages this reality and adopts a system of global accountability for nuclear safety. (author)

  2. CONVERSION OF FOREIGN COMPANIES ACCOUNTS IN THE ACCOUNT CONSOLIDATION PROCESS IN ROMANIA UNDER THE CLOSING RATE METHOD

    Directory of Open Access Journals (Sweden)

    Mariana BANUTA

    2017-12-01

    Full Text Available The article approaches a topical theme of debate both in the professional academic environment and especially in the economic practice, i.e. the manner of converting the accounts of foreign companies in the account consolidation process, in Romania. We analyse the conditions of applying the accounting regulations related to the consolidation of accounts, in Romania, focusing on the manner of converting the accounts of the foreign companies according to Order no. 1802/2014 approving the accounting regulations on individual annual financial statements and consolidated annual financial statements and to the International Financial Reporting Standards (IFRS. We focused on the presentation of the practical method of applying the conversion of the accounts of the foreign companies according to the closing rate method, because irrespective of the accounting referential applied by the parent company for consolidation, this method occurs in the pre-consolidation stage, if the group leader has affiliates abroad, and the individual financial statements of the companies in the consolidation perimeter have different disclosure currencies.

  3. STUDY ON STATE SYSTEMS OF ACCOUNTING AND CONTROL OF NUCLEAR MATERIALS IN SOME COUNTRIES

    International Nuclear Information System (INIS)

    ZIDAN, W.I.; EL-GAMMAL, W.A.

    2008-01-01

    All Safeguards agreements between the International Atomic Energy Agency (IAEA) and its Member States require the State to establish and maintain a system of accounting for and control of nuclear material subject to safeguards (SSAC) in order to keep track on nuclear materials subject to such agreements. SSACs implementation in 34 IAEA member States varying in their size of nuclear activities, international treaties and nuclear power plants ownership were studied. The study is oriented to state legal framework, SSAC authority, dependency, objectives and functions

  4. 75 FR 46945 - Proposed Collection; Comment Request; the Drug Accountability Record (Form NIH 2564) (NCI)

    Science.gov (United States)

    2010-08-04

    ... Request; the Drug Accountability Record (Form NIH 2564) (NCI) SUMMARY: In compliance with the requirement... Management and Budget (OMB) for review and approval. Proposed Collection Title: The Drug Accountability... agent accountability. In order to fulfill these requirements, a standard Investigational Drug...

  5. 40 CFR 131.21 - EPA review and approval of water quality standards.

    Science.gov (United States)

    2010-07-01

    ... (CONTINUED) WATER PROGRAMS WATER QUALITY STANDARDS Procedures for Review and Revision of Water Quality Standards § 131.21 EPA review and approval of water quality standards. (a) After the State submits its... analysis. (b) The Regional Administrator's approval or disapproval of a State water quality standard shall...

  6. 26 CFR 1.422-3 - Stockholder approval of incentive stock option plans.

    Science.gov (United States)

    2010-04-01

    ... comply with all applicable provisions of the corporate charter, bylaws, and applicable State law prescribing the method and degree of stockholder approval required for the issuance of corporate stock or options. If the applicable State law does not prescribe a method and degree of stockholder approval in...

  7. 77 FR 39988 - Notice of Request for Approval of a New Information Collection

    Science.gov (United States)

    2012-07-06

    ...), this notice announces the intention of the Risk Management Agency (RMA) to request approval for a new..., Product Analysis & Accounting Division, U.S. Department of Agriculture Risk Management Agency, Beacon... & Accounting Division, U.S. Department of Agriculture Risk Management Agency, Beacon Facility-Mail Stop 0811, P...

  8. Grid accounting service: state and future development

    International Nuclear Information System (INIS)

    Levshina, T; Sehgal, C; Bockelman, B; Weitzel, D; Guru, A

    2014-01-01

    During the last decade, large-scale federated distributed infrastructures have been continually developed and expanded. One of the crucial components of a cyber-infrastructure is an accounting service that collects data related to resource utilization and identity of users using resources. The accounting service is important for verifying pledged resource allocation per particular groups and users, providing reports for funding agencies and resource providers, and understanding hardware provisioning requirements. It can also be used for end-to-end troubleshooting as well as billing purposes. In this work we describe Gratia, a federated accounting service jointly developed at Fermilab and Holland Computing Center at University of Nebraska-Lincoln. The Open Science Grid, Fermilab, HCC, and several other institutions have used Gratia in production for several years. The current development activities include expanding Virtual Machines provisioning information, XSEDE allocation usage accounting, and Campus Grids resource utilization. We also identify the direction of future work: improvement and expansion of Cloud accounting, persistent and elastic storage space allocation, and the incorporation of WAN and LAN network metrics.

  9. Grid accounting service: state and future development

    Science.gov (United States)

    Levshina, T.; Sehgal, C.; Bockelman, B.; Weitzel, D.; Guru, A.

    2014-06-01

    During the last decade, large-scale federated distributed infrastructures have been continually developed and expanded. One of the crucial components of a cyber-infrastructure is an accounting service that collects data related to resource utilization and identity of users using resources. The accounting service is important for verifying pledged resource allocation per particular groups and users, providing reports for funding agencies and resource providers, and understanding hardware provisioning requirements. It can also be used for end-to-end troubleshooting as well as billing purposes. In this work we describe Gratia, a federated accounting service jointly developed at Fermilab and Holland Computing Center at University of Nebraska-Lincoln. The Open Science Grid, Fermilab, HCC, and several other institutions have used Gratia in production for several years. The current development activities include expanding Virtual Machines provisioning information, XSEDE allocation usage accounting, and Campus Grids resource utilization. We also identify the direction of future work: improvement and expansion of Cloud accounting, persistent and elastic storage space allocation, and the incorporation of WAN and LAN network metrics.

  10. Drug lag for cardiovascular drug approvals in India compared with the US and EU approvals

    Directory of Open Access Journals (Sweden)

    Bhaven C. Kataria

    2013-01-01

    Conclusion: This study confirms that there is a substantial drug lag in approval of new cardiovascular drugs in India compared with the United States and European Union. The impact of drug lag on health outcomes remains to be established.

  11. Public Accountancy Handbook.

    Science.gov (United States)

    New York State Education Dept., Albany. Office of the Professions.

    A reference guide to laws, rules, and regulations that govern public accountancy practice in New York State is presented. In addition to identifying licensing requirements/procedures for certified public accountants, general provisions of Title VIII of the Education Law are covered, along with state management, professional misconduct, and…

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

    OpenAIRE

    Vílchez Olivares, Percy Antonio

    2014-01-01

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

  13. Evaluation of regulatory processes affecting nuclear power plant early site approval and standardization

    International Nuclear Information System (INIS)

    1983-12-01

    This report presents the results of a survey and evaluation of existing federal, state and local regulatory considerations affecting siting approval of power plants in the United States. Those factors that may impede early site approval of nuclear power plants are identified, and findings related to the removal of these impediments and the general improvement of the approval process are presented. A brief evaluation of standardization of nuclear plant design is also presented

  14. Complementarities Between Nuclear Security, Safeguards and State System of Accounting for and Control

    International Nuclear Information System (INIS)

    Jalouneix, J.

    2010-01-01

    Nuclear security deals with prevention against theft and diversion of nuclear materials and sabotage against nuclear materials or installations. It is based on provisions of physical protection of nuclear materials and facilities complemented by: - Provisions for accounting for and control to prevent and, where appropriate, detect loss, theft or diversion of nuclear materials; - The nuclear safety provisions to protect nuclear materials and facilities against sabotage. Safeguards are based on the statements and accounting controls in the facilities. The respective aim of EURATOM and IAEA controls is to verify afterwards the respect for the declared use of materials or political commitments undertaken by States under the non-proliferation purpose. However, EURATOM and IAEA controls are not exercised at all facilities (including those working for defence purposes) or in respect of all nuclear materials subject to the French national control. In addition, these international safeguards do not deal with physical protection of nuclear materials which is the sole responsibility of the State. The state control, implemented in France, is positioned upstream to the international controls. It aims to prevent, deter and detect the loss, theft or diversion of nuclear materials in installations or during transport. It places the responsibility of a possible diversion at the operator level. It is made of different components that complement each other and form a coherent whole. This includes: - physical protection; - accounting for and control; - inspections. The physical protection system has to protect nuclear materials against a malicious act. Malicious act means a theft or diversion of nuclear material or an act of sabotage affecting nuclear materials or facilities which could lead to radiological releases into the environment. The accounting for and control system of nuclear materials has to allow the continuous and accurate knowledge of the quantity, quality and location

  15. Supercollider: Footprint approved

    International Nuclear Information System (INIS)

    Anon.

    1990-01-01

    With the 'footprint' - the precise location of the 87-kilometre US Superconducting Supercollider, SSC, and its ancillary buildings - now approved, teams of specialists commissioned by the State of Texas swing into action to procure the 17,000 acres (69 million square metres) of land covered by the project. With the SSC Laboratory in Ellis County and the US Department of Energy (DoE, the overseeing government agency) both hiring manpower for this project to collide 20 TeV (20,000 GeV) proton beams before the end of the century, the host State of Texas is providing a helping hand

  16. Technical architecture of ONC-approved plans for statewide health information exchange.

    Science.gov (United States)

    Barrows, Randolph C; Ezzard, John

    2011-01-01

    ONC-approved state plans for HIE were reviewed for descriptions and depictions of statewide HIE technical architecture. Review was complicated by non-standard organizational elements and technical terminology across state plans. Findings were mapped to industry standard, referenced, and defined HIE architecture descriptions and characteristics. Results are preliminary due to the initial subset of ONC-approved plans available, the rapid pace of new ONC-plan approvals, and continuing advancements in standards and technology of HIE, etc. Review of 28 state plans shows virtually all include a direct messaging component, but for participating entities at state-specific levels of granularity (RHIO, enterprise, organization/provider). About ½ of reviewed plans describe a federated architecture, and ¼ of plans utilize a single-vendor "hybrid-federated" architecture. About 1/3 of states plan to leverage new federal and open exchange technologies (DIRECT, CONNECT, etc.). Only one plan describes a centralized architecture for statewide HIE, but others combine central and federated architectural approaches.

  17. The Double-entry Bookkeeping Committee of 1914 and the Brazilian Public Accounting System

    Directory of Open Access Journals (Sweden)

    Tiago Villac Adde

    2014-12-01

    Full Text Available The history of Brazilian accounting has not been explored at length. Through a historical survey, this article presents the history of the Double-entry Bookkeeping Committee of 1914. After the Proclamation of the Republic was announced in 1889, the government started to expand its administrative bodies, necessitating the introduction of a bureaucracy able to perform new functions. In the same period, Brazil experienced a strong economic development with the development of its coffee industry. In 1905, under the leadership of Carlos de Carvalho, São Paulo State Treasury bookkeeping tasks were introduced under a double-entry bookkeeping system and through accrual and financial accounting. Double-entry bookkeeping practices in the federal public accounting system, although enshrined in law since 1808, were only fully realized after the creation of the Double-entry Bookkeeping Committee in 1914. In that same year, due to the negotiation of a second funding loan, English creditor bank auditors requested a balance of the National Treasury from the Minister of Finance Rivadávia Corrêa. Because the balance had not been prepared in eight years, the Double-entry Bookkeeping Committee was established in June of 1914, and this body completed a technical audit of Revenues and Expenditures. The committee also conducted the state administration's first Asset and Liability audit since the colonial era. The Double-entry Bookkeeping Committee of 1914 spearheaded changes to the Brazilian public accounting system, including the creation of the Public Accounting Code in 1922 and the approval of Central Accounting Office of the Republic regulation in 1924, strengthening and ascribing perpetuity to practices adopted after 1914.

  18. Capital Account Policy in South Korea: The Informal Residues of the Developmental State

    Directory of Open Access Journals (Sweden)

    Ralf J. Leiteritz

    2015-04-01

    Full Text Available This paper analyzes the political dynamics of capital account policy in South Korea. The first part is devoted to the historical evolution of capital account policy from the 1960s to the present day. It highlights the path of substantial financial opening that began in the early 1990s with two distinct waves of capital account liberalization before and after the Asian financial crisis of 1997-1998. The second part of the paper aims to detect the political origins of why capital account liberalization has not been complete and sustained. It locates them at the level of domestic informal institutions: first, the ideational legacy of the previous developmental state model – economic nationalism – that was predicated upon substantial barriers to international capital movements. Second, the political power of the export-oriented sector, namely of large conglomerates, that prefer exchange-rate stability and thus restrictions on capital inflows. This paper offers a heuristic argument based on a single case study which needs to be subjected to further empirical testing.

  19. Analysis of lomustine drug content in FDA-approved and compounded lomustine capsules.

    Science.gov (United States)

    KuKanich, Butch; Warner, Matt; Hahn, Kevin

    2017-02-01

    OBJECTIVE To determine the lomustine content (potency) in compounded and FDA-approved lomustine capsules. DESIGN Evaluation study. SAMPLE 2 formulations of lomustine capsules (low dose [7 to 11 mg] and high dose [40 to 48 mg]; 5 capsules/dose/source) from 3 compounders and from 1 manufacturer of FDA-approved capsules. PROCEDURES Lomustine content was measured by use of a validated high-pressure liquid chromatography method. An a priori acceptable range of 90% to 110% of the stated lomustine content was selected on the basis of US Pharmacopeia guidelines. RESULTS The measured amount of lomustine in all compounded capsules was less than the stated content (range, 59% to 95%) and was frequently outside the acceptable range (failure rate, 2/5 to 5/5). Coefficients of variation for lomustine content ranged from 4.1% to 16.7% for compounded low-dose capsules and from 1.1% to 10.8% for compounded high-dose capsules. The measured amount of lomustine in all FDA-approved capsules was slightly above the stated content (range, 104% to 110%) and consistently within the acceptable range. Coefficients of variation for lomustine content were 0.5% for low-dose and 2.3% for high-dose FDA-approved capsules. CONCLUSIONS AND CLINICAL RELEVANCE Compounded lomustine frequently did not contain the stated content of active drug and had a wider range of lomustine content variability than did the FDA-approved product. The sample size was small, and larger studies are needed to confirm these findings; however, we recommend that compounded veterinary formulations of lomustine not be used when appropriate doses can be achieved with FDA-approved capsules or combinations of FDA-approved capsules.

  20. 7 CFR 1726.252 - Prior approved contract modification related to liability for special and consequential damages.

    Science.gov (United States)

    2010-01-01

    ... consequential damages on account of breach of this contract shall not exceed in total an amount equal to... 7 Agriculture 11 2010-01-01 2010-01-01 false Prior approved contract modification related to... CONSTRUCTION POLICIES AND PROCEDURES Modifications to RUS Standard Contract Forms § 1726.252 Prior approved...

  1. Giddens’ Triad in Accounting Research

    Directory of Open Access Journals (Sweden)

    Edson Roberto Macohon

    2015-09-01

    Full Text Available To understand how the theory of Structuration has been investigated in Accounting, the objective was to analyze Giddens’ Triad in accounting research. Studies in the framework of the theory of Structuration (TS were triangulated. The structural dimension of signification was conceived from a perceptive perspective, that is, when cognitive schemes are used to interpret the reality. Nevertheless, in the accounting information context, Accounting cannot be considered a monolithic tool to interpret the information. From a constitutive perspective, there are the languages that provide for the social construction of reality. With a view to the systematic integration of social practices, the function of Accounting is to standardize the processes among the different organizational sectors. The legitimation structure based on the window-dressing device considers Accounting as a means to reflect the organization’s expectations. Nevertheless, Accounting needs to play a neutral role to conquer the reliability of the information disclosed. The perspective of the sanction mechanisms takes into account the assessments of the interaction forms. Hence, based on the standardization of rules and routines, Accounting can promote the processes of approval, or not, of organizational conducts. In the conception of the domination structure, the authoritative or allocative resources promote the exercise of power. Thus, Accounting can expand its activity sphere and, consequently, participate directly in organizational power disputes. Finally, the ideological mechanism is discussed that considers Accounting as a mechanism that can facilitate the understanding of the structural contradictions of society. Therefore, the accountants need to be agents of changes in the social transformation processes.

  2. 77 FR 71448 - States' Decisions on Participating in Accounting and Auditing Relief for Federal Oil and Gas...

    Science.gov (United States)

    2012-11-30

    ...' Decisions on Participating in Accounting and Auditing Relief for Federal Oil and Gas Marginal Properties... types of accounting and auditing relief for Federal onshore or Outer Continental Shelf lease production... auditing requirements. States make an annual determination of whether or not to allow relief. Two options...

  3. 76 FR 76757 - States' Decisions on Participating in Accounting and Auditing Relief for Federal Oil and Gas...

    Science.gov (United States)

    2011-12-08

    ... DEPARTMENT OF THE INTERIOR Office of Natural Resources Revenue [Docket No. ONRR-2011-0002] States' Decisions on Participating in Accounting and Auditing Relief for Federal Oil and Gas Marginal Properties... published September 13, 2004 (69 FR 55076), provide two types of accounting and auditing relief for Federal...

  4. 29 CFR 1952.297 - Changes to approved plans.

    Science.gov (United States)

    2010-07-01

    ... maximum authorized penalty levels. Amendments enacted in 1993 reflect the new State organizational... adapting Federal references to the State's administrative structure, was approved by the Assistant...-construction conferences with the Division of Industrial Relations for certain types of construction projects...

  5. Increasing Charter School Accountability through Interventions and Closures: A Guide For State Policymakers

    Science.gov (United States)

    Gustafson, Joey; Keller, Eric; LaVallee, Robert E.; Stewart, Nichole H.

    2010-01-01

    A basic premise of charter school reform in public education is offering more autonomy in the use of funds and the design of curriculum in exchange for greater accountability in academic and financial outcomes. This premise poses a significant policy challenge for state policymakers to establish an appropriate level of regulation; charter schools…

  6. 19 CFR 210.69 - Approval of complainant's temporary relief bond.

    Science.gov (United States)

    2010-04-01

    ... 19 Customs Duties 3 2010-04-01 2010-04-01 false Approval of complainant's temporary relief bond. 210.69 Section 210.69 Customs Duties UNITED STATES INTERNATIONAL TRADE COMMISSION INVESTIGATIONS OF UNFAIR PRACTICES IN IMPORT TRADE ADJUDICATION AND ENFORCEMENT Temporary Relief § 210.69 Approval of...

  7. Conversion of the US State System of Accountancy to be Year 2000 compliant

    International Nuclear Information System (INIS)

    Proco, G.; Brown, S.

    1999-01-01

    The Nuclear Materials Management and Safeguards System (NMMSS) is the US government's state system of accountancy, maintaining current and historical data on the possession, use and transfer of nuclear material. The system is an important tool in maintaining and monitoring accounting data for nuclear materials inventory and transactions and reporting under the US Atomic Energy Act of 1954, as amended, the safeguards agreement between the US and the International Atomic Energy Agency and agreements for cooperation between the US and its international partners for peaceful uses of atomic energy. Accounting information is provided to the system by nuclear facilities under the reporting requirements issued by relevant US government entities: the Department of Energy (DOE) and the Nuclear Regulatory Commission (NRC). The NMMSS is operated for the DOE and the NRC by NAC International, Norcross, Georgia. The state system of accountancy was identified by the US government as a 'mission essential' system, an accounting system considered essential to government missions. As such, the system is held to a high standard of reliability. This system was identified in 1996 by the DOE as a system that should be made Year 2000 compliant at an early date - by March 1999. Very detailed planning for system conversion was necessary including: risk and vulnerability assessments, a comprehensive test plan and a contingency plan to be followed in case the conversion was not completed on time. Actual compliance was accomplished well in advance of March 1999. The conversion was complete, tested and capable of receiving data in the revised format in July 1998. All date fields in the data base are now eight characters, with the year reported in four characters. All incoming data that is only six characters is modified through software into an eight-character format by a default provision in the system. Also, output reports now contain eight-character date fields. If any of the systems that

  8. Promoting accountability: hospital charity care in California, Washington state, and Texas.

    Science.gov (United States)

    Sutton, Janet P; Stensland, Jeffrey

    2004-05-01

    Debate as to whether private hospitals meet their charitable obligations is heated. This study examines how alternative state approaches for ensuring hospital accountability to the community affects charitable expenditures and potentially affects access to care for the uninsured. Descriptive and multivariate analyses were used to compare private California hospitals' charity care expenditures with those of hospitals in Texas and Washington state. The key finding from this study is that net of hospital characteristics, market characteristics and community need, Texas hospitals were estimated to provide over 3 times more charity care and Washington hospitals were estimated to provide 66% more charity care than California hospitals. This finding suggests that more prescriptive community benefit or charity care requirements may be necessary to ensure that private hospitals assume a larger role in the care of the uninsured.

  9. State Technical Committee for Accounting. Official Report.

    Science.gov (United States)

    Jensen, Claudia

    This report contains validated task inventory listings for accounting occupations. An introductory report in brief outline form gives background of the work of the technical committee that identified the duties and tasks. This is followed by four attachments which make up most of the document. Attachment A has two parts: (1) an accounting skills…

  10. Financial Accounting for Local and State School Systems: 2014 Edition. NCES 2015-347

    Science.gov (United States)

    Allison, Gregory S.

    2015-01-01

    The 2014 edition of "Financial Accounting for Local and State School Systems" updates the 2009 (see ED505993) and 2003 editions of the handbook. The 2003 edition was the work of the NCES National Forum on Education Statistics, Core Finance Data Task Force. That task force systematically rewrote nearly the entire text, incorporating new…

  11. The State Regulation and Accounting and Analytical Support of the Development of E-Commerce in the Consumer Sector

    Directory of Open Access Journals (Sweden)

    Koval Viktor V

    2016-08-01

    Full Text Available The aim of the article is to study the theoretical and methodological principles of the state regulation and accounting and analytical support of the development of e-commerce in the consumer sector. The peculiarities of the state regulation and accounting and analytical support of the development of e-commerce in the consumer sector have been considered. The international and domestic experience in the field of regulatory support of e-commerce is studied. There systematized the ways of solving the problems of e-commerce in Ukraine based on the need to minimize the direct regulation with the perfection of the institutional environment to improve business conditions including the issues of the fiscal regime and simplification of the customs tariff regulation. The state regulation of e-commerce should constructively contribute to the development of entrepreneurship among other measures by solving the problem of financial control of electronic transactions and supporting the payment infrastructure of e-commerce in the consumer market on the basis of its corresponding accounting and analytical support. Prospects of further research in this direction are definition of a clear and harmonized with international standards state policy in the sphere of regulation of e-commerce in the consumer market on the basis of the relevant accounting and analytical support, since the appearance of new objects and forms of economic activity sets new tasks for the accounting, which develops in parallel with these changes and generates information for managing at both the micro and macro level.

  12. Miracle drug: Brazil approves never-tested cancer medicine.

    Science.gov (United States)

    Kuchenbecker, Ricardo S; Mota, Daniel M

    2017-07-01

    Background Brazil recently approved synthetic phosphoetanolamine, a popularly dubbed 'cancer pill', a substance that has been shown to kill cancer cells in lab animal models but was not yet formally accessed in humans, and thus despite the existence of any evidence of its efficacy and safety. Methods The authors describe the recent decision of Brazil to aprove phosphoetanolamine in the context of growing 'judicialization' to promote access to medicines and thus reinforcing a growing sense of legal uncertainty. Results The approval of phosphoetanolamine despite the existence of any evidence of its efficacy and safety represents to the authors one of the saddest and surrealistic episodes in Brazil's recent public health history. Brazil's current economic crisis is fueling the 'judicialization' to promote access to medicines and thus reinforcing a growing sense of legal uncertainty in the context of rising economic constrains and a progressive failing state. The authors state that the Phosphoetanolamine's approval bill violates current legal prohibition of commercialisation of drugs without the Brazilian national drug regulatory agency's approval and thus may represent a potential menace to Brazil's pharmacogovernance and the country's governance to health technology assessment at the Brazilian national health systems. Conclusion Phosphoetanolamine's approval illustrates that the combination of flawed decision making, economic crisis and political interference may threaten weak governance mechanisms for drug regulation and health technology assessment and thus representing an extra burden in the sustainability of universal access-based national health systems.

  13. 75 FR 50711 - Approval and Promulgation of Air Quality Implementation Plans; Ohio; Final Approval and...

    Science.gov (United States)

    2010-08-17

    ... operations under OAC 3745-21-09(U)(2)(f). For administrative convenience, in a separate rulemaking published... conditional approval of portions of OAC rule 3745-21-09. You can learn more information about the rule... implementing a Federal Standard. National Technology Transfer Advancement Act In reviewing state submissions...

  14. 78 FR 45 - Approval and Promulgation of Implementation Plans; Georgia: New Source Review-Prevention of...

    Science.gov (United States)

    2013-01-02

    ... fermentation processes; CO 2 from combustion of the biological fraction of municipal solid waste or biosolids... approve portions of a revision to the Georgia State Implementation Plan (SIP) submitted by the State of... are not required by the Act as part of an approvable SIP program. EPA believes that most states are...

  15. 28 CFR 20.23 - Documentation: Approval by OJARS.

    Science.gov (United States)

    2010-07-01

    ... description of State policy on dissemination of criminal history record information. (c) Six months after the... Section 20.23 Judicial Administration DEPARTMENT OF JUSTICE CRIMINAL JUSTICE INFORMATION SYSTEMS State and Local Criminal History Record Information Systems § 20.23 Documentation: Approval by OJARS. Within 90...

  16. 42 CFR 8.3 - Application for approval as an accreditation body.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 1 2010-10-01 2010-10-01 false Application for approval as an accreditation body... accreditation body. (a) Eligibility. Private nonprofit organizations or State governmental entities, or... an accreditation body. (b) Application for initial approval. Three copies of an accreditation body...

  17. 75 FR 2535 - Agency Information Collection Activities; Submission to OMB for Review and Approval; Comment...

    Science.gov (United States)

    2010-01-15

    ...; Comment Request; Approval of State Coastal Nonpoint Pollution Control Programs (Renewal) AGENCY..., Assessment and Watershed Protection Division, Office of Wetlands Oceans and Watersheds, Mail Code 4503-T... docket, go to http://www.regulations.gov . Title: Approval of State Coastal Nonpoint Pollution Control...

  18. A decade of marketing approval of gene and cell-based therapies in the United States, European Union and Japan: An evaluation of regulatory decision-making.

    Science.gov (United States)

    Coppens, D G M; de Wilde, S; Guchelaar, H J; De Bruin, M L; Leufkens, H G M; Meij, P; Hoekman, J

    2018-05-02

    There is a widely held expectation of clinical advance with the development of gene and cell-based therapies (GCTs). Yet, establishing benefits and risks is highly uncertain. We examine differences in decision-making for GCT approval between jurisdictions by comparing regulatory assessment procedures in the United States (US), European Union (EU) and Japan. A cohort of 18 assessment procedures was analyzed by comparing product characteristics, evidentiary and non-evidentiary factors considered for approval and post-marketing risk management. Product characteristics are very heterogeneous and only three products are marketed in multiple jurisdictions. Almost half of all approved GCTs received an orphan designation. Overall, confirmatory evidence or indications of clinical benefit were evident in US and EU applications, whereas in Japan approval was solely granted based on non-confirmatory evidence. Due to scientific uncertainties and safety risks, substantial post-marketing risk management activities were requested in the EU and Japan. EU and Japanese authorities often took unmet medical needs into consideration in decision-making for approval. These observations underline the effects of implemented legislation in these two jurisdictions that facilitate an adaptive approach to licensing. In the US, the recent assessments of two chimeric antigen receptor-T cell (CAR-T) products are suggestive of a trend toward a more permissive approach for GCT approval under recent reforms, in contrast to a more binary decision-making approach for previous approvals. It indicates that all three regulatory agencies are currently willing to take risks by approving GCTs with scientific uncertainties and safety risks, urging them to pay accurate attention to post-marketing risk management. Copyright © 2018 International Society for Cellular Therapy. Published by Elsevier Inc. All rights reserved.

  19. A Discussion of Change Theory, System Theory, and State Designed Standards and Accountability Initiatives.

    Science.gov (United States)

    McNeal, Larry; Christy, W. Keith

    This brief paper is a presentation that preceeded another case of considering the ongoing dialogue on the advantages and disadvantages of centralized and decentralized school-improvement processes. It attempts to raise a number of questions about the relationship between state-designed standards and accountability initiatives and change and…

  20. Approved Air Quality Implementation Plans in Region 10

    Science.gov (United States)

    Landing page for information about EPA-approved air quality State Implementation Plans (SIPs), Tribal Implementation Plans (TIPs), and Federal Implementation Plans (FIPs) in Alaska, Idaho, Oregon, Washington.

  1. Axisymmetric thermoviscoelastoplastic state of branched laminar shells, taking account of transverse-shear and torsional deformation

    International Nuclear Information System (INIS)

    Galishin, A.Z.

    1995-01-01

    The nonaxisymmetric thermoelastic stress-strain state (SSS) of branched laminar orthotropic shells was considered; the axisymmetric thermoviscoelastic SSS of branched laminar orthotropic shells was considered; and the axisymmetric thermoviscoelastoplastic SSS of branched laminar isotropic shells was considered, taking into account of the transverse-shear deformation. In the present work, in contrast, the axisymmetric thermoviscoelastoplastic SSS of branched laminar isotropic shells is considered, taking account of transverse-shear and torsional deformation. Layers that are made from orthotropic materials and deform in the elastic region may be present

  2. 75 FR 15645 - Approval and Promulgation of Air Quality Implementation Plans; Texas; Revisions to the Emission...

    Science.gov (United States)

    2010-03-30

    ... clarify EPA's role in the approval of emission quantification protocols. While the previous SIP- approved... approve severable portions of two revisions to the Texas State Implementation Plan (SIP) submitted by the... to further clarify procedures for using emission protocols and to update the approved list of...

  3. Evaluation of the 2014 Best Undergraduate Accounting Programs as Compared to the 2004 Top Undergraduate Accounting Programs

    Science.gov (United States)

    Moore, Paula Hearn; Griffin, Richard B.

    2017-01-01

    This paper describes and compares the profiles of the top accounting programs in the United States as identified by "U.S. News and World Report" in 2004 with the profiles of the top accounting programs in the United States as identified by the "Accounting Degree Review" in 2014. The "Accounting Degree Review"'s list…

  4. 44 CFR 78.10 - Project grant approval process.

    Science.gov (United States)

    2010-10-01

    ..., DEPARTMENT OF HOMELAND SECURITY INSURANCE AND HAZARD MITIGATION National Flood Insurance Program FLOOD MITIGATION ASSISTANCE § 78.10 Project grant approval process. The State POC will solicit applications from...

  5. Characteristics of efficacy evidence supporting approval of supplemental indications for prescription drugs in United States, 2005-14: systematic review.

    Science.gov (United States)

    Wang, Bo; Kesselheim, Aaron S

    2015-09-23

    To characterize the types of comparators and endpoints used in efficacy trials for approvals of supplemental indications, compared with the data supporting these drugs' originally approved indications. Systematic review. Publicly accessible data on supplemental indications approved by the US Food and Drug Administration from 2005 to 2014. Types of comparators (active, placebo, historical, none) and endpoints (clinical outcomes, clinical scales, surrogate) in the efficacy trials for these drugs' supplemental and original indication approvals. The cohort included 295 supplemental indications. Thirty per cent (41/136) of supplemental approvals for new indications were supported by efficacy trials with active comparators, compared with 51% (47/93) of modified use approvals and 11% (7/65) of approvals expanding the patient population (Pindications, 30% (28/93) of modified indication approvals, and 22% (14/65) of expanded population approvals (P=0.29). Orphan drugs had supplemental approvals for 40 non-orphan indications, which were supported by similar proportions of trials using active comparators (28% (11/40) for non-orphan supplemental indications versus 24% (10/42) for original orphan indications; P=0.70) and clinical outcome endpoints (25% (10/40) versus 31% (13/42); P=0.55). Wide variations were seen in the evidence supporting approval of supplemental indications, with the fewest active comparators and clinical outcome endpoints used in trials leading to supplemental approvals that expanded the patient population. © Wang et al 2015.

  6. The regulatory framework of accounting and accounting standard-setting bodies in the European Union member states

    OpenAIRE

    Mamić-Sačer, Ivana

    2015-01-01

    One of the principal features of accounting in the 21st century is harmonisation and stanardisation. Regulation of the European Parliament and European Council No. 1606/2002 harmonizes financial reporting for certain companies in the EU. However, national accounting principles are of great importance for financial reporting. The main purpose of this research was to investigate the application of generally accepted accounting principles, the regulatory accounting framework and the standard-set...

  7. Self-consistent description of isobaric 0+ states taking the one-particle continuum into account exactly

    International Nuclear Information System (INIS)

    Pyatov, N.I.; Salamov, D.I.; Fayans, S.A.

    1981-01-01

    The properties of discrete and resonance isobaric 0 + states of nuclei are studied within the framework of a self-consistent approach. The equations for the charge-exchange effective field are solved in the coordinate representation taking the one-particle continuum into account exactly. Microscopic estimates of the analog-state energies and the matrix elements, transition densities, and strength functions of the isospin-allowed and forbidden Fermi transitions are obtained together with the values of the isospin admixtures in the ground states of the parent nuclei and their analogs. The escape widths of the isobaric resonances are also discussed

  8. The State Power Corporation of China

    Institute of Scientific and Technical Information of China (English)

    2001-01-01

    @@General Description of SP The State Power Corporation of China (SP) was established on January 16, 1997 under the approval of the State Council. As the largest power corporation in China, with 160 billion Yuan of registered capital and 1.38 million staff, SP's business scope covers generation, transmission, distribution, engineering design, construction, project management, as well as trade and financing etc. The core business of SP is power network construction and operation. SP has 146,150 km transmission lines at the voltage of 220 kV and above, which accounts for 89.5% of that in China's mainland, among which there are 26,730 km and 8,680 km of 500 kV and 330 kV respectively.Power Sources Planning,

  9. ISSUES OF THE ACCOUNTING OF A WEAK NEUROTRANSMITTER COMPONENT IN THE PHARMACOTHERAPY OF POSTCOMATOSE STATES

    Directory of Open Access Journals (Sweden)

    O. S. Zaitsev

    2016-01-01

    Full Text Available The principle in the accounting of a weak neurotransmitter component is considered as one of the most specific and promising ones for the study and practical introduction of therapy for postcomatous states. The paper outlines problems in the accurate determination of the lack and excess of neurotransmitters by up-to-date techniques (biochemical and neurophysiological tests, magnetic resonance spectroscopy. It gives the reasons for clinical doubts and difficulties in the practical use of ideas about the relationship of the clinical picture to one or another disorder of neurotransmitter metabolism and to the feasibilities of its effective correction. It is concluded that the main method for the individualized therapy of postcomatous states is the clinical analysis of neurological and psychiatric symptoms, only upon its completion, the consideration of a weak neurotransmitter component can be taken into account. The main possible and currently preferable ways to correct cholinergic and GABAergic deficiency and redundancy and deficiency in glutamate and dopamine are considered.

  10. "Accounting Education at a Crossroad in 2010" and "Challenges Facing Accounting Education in Australia"

    Science.gov (United States)

    de Lange, Paul; Watty, Kim

    2011-01-01

    Of the various reports released in 2010, two purport to examine the state of accounting education in Australia. These are "Accounting Education at a Crossroad in 2010" and "Challenges Facing Accounting Education in Australia". Both were released as collaborations of the leading academic organisation, the Accounting and Finance…

  11. [Reporting ethics board approval in German medical theses and journals].

    Science.gov (United States)

    Zenz, Michael; Zenz, Julia; Grieger, Maximilian

    2018-06-05

    Since 1975, the Declaration of Helsinki of the World Medical Association (WMA) has clearly required ethics committee approval for research into humans. Nevertheless, this Declaration is violated quite often. As many English-language publications have addressed the theme of ethics board approval in theses and other published works, it is now to be investigated in Germany for the first time.From 2013 to 2014, a total of 1,482 medical theses at four selected universities in addition to three German-language scientific journals were reviewed. In 543 theses, reference to ethics approval would have been required according to the criteria of the Declaration of Helsinki.However, ethics approval was stated in only 58.7% of cases, and even less frequently if the prevailing doctoral regulations or instructions did not refer to the necessity of obtaining ethics approval. Theses on pediatrics mentioned ethics approval most frequently (78.6%), whereas the proportion of surgical papers was the lowest (34.9%). Among the journals, Der Nervenarzt mentioned ethics approval most frequently (59.4%) and Der Chirurg least frequently (30%).Our results point to significant deficits in mentioning ethics approval in medical theses and publications. These deficits could easily be compensated for by a thorough approach of the referees of doctoral regulations and by journal reviewers and editors.

  12. 78 FR 38913 - National Organic Program: Request for an Extension of a Currently Approved Information Collection

    Science.gov (United States)

    2013-06-28

    ... essential to the integrity of the organic certification system. They create a paper trail that is a critical... States to establish their own organic certification programs after the programs are approved by the... date, one State organic certification program is approved by USDA. Certifying agents. Certifying agents...

  13. FINANCIAL AUDIT AND A WELL ORGANIZED ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Stârcea Dumitru

    2009-05-01

    Full Text Available Users of financial data have always spent significant amounts of money for data accuracy, in agreement with the actual operations of the respective entities. A question is naturally born. If both the accounting and the reports are according to generally approved standards, why is there still need for a financial audit meant to certify the accuracy of the data within the balance sheet and financial reports in connection with the entities’ operations.

  14. How "accountable" are accountable care organizations?

    Science.gov (United States)

    Addicott, Rachael; Shortell, Stephen M

    2014-01-01

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

  15. Accountable or not accountable: A profile comparison of alleged offenders referred to the Free State Psychiatric Complex Forensic Observation Ward in Bloemfontein from 2009 to 2012

    Directory of Open Access Journals (Sweden)

    Edwin D. du Plessis

    2017-05-01

    Full Text Available Background: The crime rate in South Africa is extraordinarily high. The problem of crime is further complicated when a person, who suffers from a mental illness, becomes involved in a crime. Furthermore, the forensic evaluation of a person suspected of having a mental illness involved in alleged criminal behaviour can be challenging. However, a dearth of information exists in South African literature regarding the link between crime and mental illness. Aim: To determine the percentage of alleged offenders, referred to the Free State Psychiatric Complex (FSPC for observation, found accountable and not accountable, and to compare the biographical, diagnosis and offence profiles of these two groups. The analysis of differences can contribute to a better understanding of the complex process of forensic assessments. Setting: Forensic Observation Ward, FSPC, Bloemfontein. Methods: In this comparative, retrospective study, all 505 trial-awaiting alleged offenders (observati referred from 2009 to 2012 for a 30-day observation period, according to Sections 77 and/or 78 of the Criminal Procedures Act, were included. Results were summarised as frequencies and percentages, and means or percentiles. Significant differences between the groups were determined by sample t-tests or chi-squared tests. Results: Observati found not accountable were in the majority (64.5%. Significant differences were found regarding marital and employment status, substance abuse, type of offence and diagnoses between the two groups. Almost all of the observati found to be not accountable were diagnosed with mental illness at the time of the assessment, whereas most observati found to be accountable for their actions at the time of the alleged offence were not found to be mentally ill. Observati found not accountable were significantly more likely to be diagnosed with schizophrenia, intellectual disability and substance-induced psychotic disorder, and committed mostly assault

  16. 5 CFR 6201.103 - Prior approval for outside employment.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Prior approval for outside employment. 6201.103 Section 6201.103 Administrative Personnel EXPORT-IMPORT BANK OF THE UNITED STATES SUPPLEMENTAL STANDARDS OF ETHICAL CONDUCT FOR EMPLOYEES OF THE EXPORT-IMPORT BANK OF THE UNITED STATES § 6201.103 Prior...

  17. Development and realization of the new state system of account and control of RAM and RAW

    International Nuclear Information System (INIS)

    Gubanov, V.; Shilko, V.; Syssoev, M.; Ershov, V.; Yanovskaya, N.

    1998-01-01

    In the article the principles of organization, organizational structure and main functions of the automated system of the state account and control of radioactive material (RAM) and waste (RAW), which is developed now in Russia, are presented. On the base of analysis the existing ( >) system the acute necessity in automation of processes of an account and control DA and DAI, based on use of modern information technologies is shown. There are presented a structure and content of normative - legal, program and information parts of the system and milestones of designing it. (author)

  18. Accountability Policy Outcomes Related to No Child Left Behind and Educational Equity for Big5 City Schools in New York State

    Science.gov (United States)

    Shin, Hyejin

    2016-01-01

    The purpose of this study was to explore the association of NCLB/accountability with educational output and input for New York State, collectively. Focusing on ELA and Math achievement in 4th and 8th grades, this study demonstrated the association of accountability outcomes in three ways: "accountability design, school proficiency level, and…

  19. Development of a personal computer-based state system of accounting for/and control of nuclear materials

    International Nuclear Information System (INIS)

    Markov, A.

    1986-09-01

    An IBM-PC and compatible based state system of accounting for and control of nuclear materials under international safeguards (state-level SSAC) is presented. The system works under DOS version 2.0 and above. It consists of a single-module Safeguards Report Editor which is a multi-function menu-driven code written in BASIC. The Editor may be run both in interactive mode and as an EXEC module. The output represents four types of material accounting reports on diskette, suitable for direct input into the IAEA Safeguards Information System (ISIS). In the first part of the report presented, a general description of the system is given. This is complemented with a detailed User Manual where a Guide to Applications, an Operator's Guide, a Programmer's Guide and Listings are included. The system is now available. It is maintained by the Bulgarian Committee on the Uses of Atomic Energy for Peaceful Purposes

  20. A drug's life: the pathway to drug approval.

    Science.gov (United States)

    Keng, Michael K; Wenzell, Candice M; Sekeres, Mikkael A

    2013-10-01

    In the United States, drugs and medical devices are regulated by the US Food and Drug Administration (FDA). A drug must undergo rigorous testing prior to marketing to and medical use by the general public. The FDA grants marketing approval for drug products based on a comprehensive review of safety and efficacy data. This review article explains the history behind the establishment of the FDA and examines the historical legislation and approval processes for drugs, specifically in the fields of medical oncology and hematology. The agents imatinib (Gleevec, Novartis) and decitabine (Dacogen, Eisai) are used to illustrate both the current FDA regulatory process-specifically the orphan drug designation and accelerated approval process-and why decitabine failed to gain an indication for acute myeloid leukemia. The purpose and construct of the Oncologic Drugs Advisory Committee are also discussed, along with examples of 2 renal cell cancer drugs-axitinib (Inlyta, Pfizer) and tivozanib-that used progression-free survival as an endpoint. Regulatory approval of oncology drugs is the cornerstone of the development of new treatment agents and modalities, which lead to improvements in the standard of cancer care. The future landscape of drug development and regulatory approval will be influenced by the new breakthrough therapy designation, and choice of drug will be guided by genomic insights.

  1. 77 FR 75689 - Public Company Accounting Oversight Board; Order Granting Approval of Proposed Rules on Auditing...

    Science.gov (United States)

    2012-12-21

    ... financial information within generally accepted accounting principles that have been discussed with... the person(s) identified by the auditor as responsible for overseeing the accounting and financial...-making authority and responsibility to oversee the accounting and financial reporting processes of the...

  2. Advanced international training course on state systems of accounting for and control of nuclear materials

    International Nuclear Information System (INIS)

    1981-10-01

    This report incorporates all lectures and presentations at the Advanced International Training Course on State Systems of Accounting for and Control of Nuclear Material held April 27 through May 12, 1981 at Santa Fe and Los Alamos, New Mexico, and Richland, Washington, USA. Authorized by the US Nuclear Non-Proliferation Act and sponsored by the US Department of Energy in cooperation with the International Atomic Energy Agency, the course was developed to provide practical training in the design, implementation, and operation of a state system of nuclear materials accountability and control that satisfies both national and international safeguards. Major emphasis for the 1981 course was placed on safeguards methods used at bulk-handling facilities, particularly low-enriched uranium conversion and fuel fabrication plants. The course was conducted by the University of California's Los Alamos National Laboratory, the Battelle Pacific Northwest Laboratory, and Exxon Nuclear Company, Inc. Tours and demonstrations were arranged at both the Los Alamos National Laboratory, Los Alamos, New Mexico, and the Exxon Nuclear fuel fabrication plant, Richland, Washington

  3. Advanced international training course on state systems of accounting for and control of nuclear materials

    Energy Technology Data Exchange (ETDEWEB)

    1981-10-01

    This report incorporates all lectures and presentations at the Advanced International Training Course on State Systems of Accounting for and Control of Nuclear Material held April 27 through May 12, 1981 at Santa Fe and Los Alamos, New Mexico, and Richland, Washington, USA. Authorized by the US Nuclear Non-Proliferation Act and sponsored by the US Department of Energy in cooperation with the International Atomic Energy Agency, the course was developed to provide practical training in the design, implementation, and operation of a state system of nuclear materials accountability and control that satisfies both national and international safeguards. Major emphasis for the 1981 course was placed on safeguards methods used at bulk-handling facilities, particularly low-enriched uranium conversion and fuel fabrication plants. The course was conducted by the University of California's Los Alamos National Laboratory, the Battelle Pacific Northwest Laboratory, and Exxon Nuclear Company, Inc. Tours and demonstrations were arranged at both the Los Alamos National Laboratory, Los Alamos, New Mexico, and the Exxon Nuclear fuel fabrication plant, Richland, Washington.

  4. Digital mammography. Why hasn't it been approved for U.S. hospitals?

    Science.gov (United States)

    2000-01-01

    Mammography is the only major imaging technique still unavailable in the United States in digital form. This is because the Food and Drug Administration (FDA) has been unable to devise an effective method for manufacturers to demonstrate the safety and efficacy of digital mammography systems. As a result, the agency has been unable to approve any of those systems for marketing in the United States. In this Regulatory Update, we describe FDA's recent efforts to help manufacturers obtain approval and the reasons those efforts have so far proved ineffective.

  5. 75 FR 18061 - Approval and Promulgation of Air Quality Implementation Plans; Texas; Control of Air Pollution...

    Science.gov (United States)

    2010-04-09

    ...The EPA is approving revisions to the Texas State Implementation Plan (SIP). We are approving revisions to Title 30 of the Texas Administrative Code (TAC), Chapter 114, which the State submitted on May 15, 2006, October 10, 2006, January 17, 2008, and February 28, 2008. These revisions establish the Rebate Grant Process and the Texas Clean School Bus Program, amend the Texas Emissions Reduction Plan (TERP), and amend the Locally Enforced Motor Vehicle Idling Limitations. The EPA is approving these revisions pursuant to section 110 of the Clean Air Act (CAA).

  6. Accountability: A Mosaic Image

    Science.gov (United States)

    Turner, Teri

    1977-01-01

    The problems involved in definition, implementation and control of accountability processes are discussed. It is stated that "...emotional involvement in accountability is one of the most difficult aspects to deal with, the chief emotion being fear". (Author/RW)

  7. Evaluating the Status Approvals about Cinema (1989 to 2009

    Directory of Open Access Journals (Sweden)

    Elahe Dehghan Pishe

    2012-06-01

    Full Text Available The present study aimed to study and evaluate the state approvals in the field of The cabinet approval in mentioned period 1989 to 2009 in Iran. cinema from which keywords related to cinema is shown in their titles or texts will form this The method of this research is content analysis and the instrument used .research is a checklist with r= 0.91 using Scott formula. The content analysis checklist was constructed based on the model which classified arts policies into four types namely: facilitator, patron, architect and engineer. The findings revealed that in the investigated twenty-year process. the various states having come in 4-year intervals have been different in using the types of arts policies. The state in the first and second presidency of Akbar Hashemi Rafsanjani used the facilitator and engineer types; in the first presidency of Mohammad Khatami used the patron and architect types, in his second presidency the architect type; and finally in the first presidency of Mahmoud Ahmadinejad used the architect and engineer types more than the other types. Although there has been a difference between the types of arts policy in the cinema approvals in different periods of presidency. the architect and engineer types of arts policies have been used more than the facilitator and patron types.

  8. 30 CFR 906.25 - Approval of Colorado abandoned mine land reclamation plan amendments.

    Science.gov (United States)

    2010-07-01

    ... 30 Mineral Resources 3 2010-07-01 2010-07-01 false Approval of Colorado abandoned mine land reclamation plan amendments. 906.25 Section 906.25 Mineral Resources OFFICE OF SURFACE MINING RECLAMATION AND... STATE COLORADO § 906.25 Approval of Colorado abandoned mine land reclamation plan amendments. The...

  9. 77 FR 66196 - Self-Regulatory Organizations; Options Clearing Corporation; Order Approving Proposed Rule Change...

    Science.gov (United States)

    2012-11-02

    ... Accounting Principles (``GAAP''). Canadian clearing members that use Form 1 report the same, and in some... Organizations; Options Clearing Corporation; Order Approving Proposed Rule Change Relating to Financial... financial reporting by Canadian clearing members to reflect the Investment Industry Regulatory Organization...

  10. 77 FR 62449 - Approval and Promulgation of Implementation Plans; Alabama; Disapproval of 110(a)(2)(E)(ii...

    Science.gov (United States)

    2012-10-15

    ... in their comment that EPA approve a conflict of interest protocol submitted for inclusion in the SIP... that with the inclusion of this protocol in the SIP, EPA would be able to approve Alabama's 1997 annual... the State Implementation Plan (SIP) submissions, submitted by the State of Alabama, through the...

  11. An accounting system to support process improvements: Transition to lean accounting

    Directory of Open Access Journals (Sweden)

    Patxi Ruiz de Arbulo-López

    2010-12-01

    Full Text Available From the last two decades of the 20th Century on, many companies have adopted production strategies that could be termed “lean manufacturing”. Lean team leaders state that traditional costing systems fail to properly assess their operational improvements and therefore ask for new cost accounting methods. The search for a new accounting paradigm has led to important applied research and several accounting methods.   In this paper we are going to show the state of the art in costing techniques used in companies that adopt lean manufacturing practices and we will be presenting an additional costing method, based on Activity-Based Costing, intended to cast light on the operational improvements achieved in companies that are just starting a maturity path towards lean manufacturing. This article examines how the approach is applied in the context of a manufacturing company.

  12. 40 CFR 123.30 - Judicial review of approval or denial of permits.

    Science.gov (United States)

    2010-07-01

    ... permitting process. A State will meet this standard if State law allows an opportunity for judicial review... 40 Protection of Environment 21 2010-07-01 2010-07-01 false Judicial review of approval or denial... (CONTINUED) WATER PROGRAMS STATE PROGRAM REQUIREMENTS State Program Submissions § 123.30 Judicial review of...

  13. 45 CFR 302.14 - Fiscal policies and accountability.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 2 2010-10-01 2010-10-01 false Fiscal policies and accountability. 302.14 Section... HUMAN SERVICES STATE PLAN REQUIREMENTS § 302.14 Fiscal policies and accountability. The State plan shall provide that the IV-D agency, in discharging its fiscal accountability, will maintain an accounting system...

  14. Self-consistent description of dipole states taking into account the one-particle continuum

    International Nuclear Information System (INIS)

    Gareev, F.A.; Ershov, S.N.; Pyatov, N.I.; Fayans, S.A.; Salamov, D.I.

    1981-01-01

    A self-consistent translationally invariant model with separable effective interactions is used to describe the dipole excitations of spherical nuclei. The equations for the effective field are solved in the coordinate representation, taking the one-particle continuum into account exactly. This makes it possible to obtain the escape widths of excitations with energy above the nucleon-emission threshold. We calculate the energies, B(E1), strength functions, escape widths, and transition densities of the dipole states for a number of light and heavy nuclei

  15. 38 CFR 17.65 - Approvals and provisional approvals of community residential care facilities.

    Science.gov (United States)

    2010-07-01

    ... approvals of community residential care facilities. 17.65 Section 17.65 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS MEDICAL Community Residential Care § 17.65 Approvals and provisional approvals of community residential care facilities. (a) An approval of a facility meeting all of...

  16. 75 FR 82417 - Public Company Accounting Oversight Board; Order Approving Proposed Rules on Auditing Standards...

    Science.gov (United States)

    2010-12-30

    ... Standards Board (``ASB'') of the American Institute of Certified Public Accountants); and observations from... SECURITIES AND EXCHANGE COMMISSION [Release No. 34-63606; File No. PCAOB 2010-01] Public Company.... Introduction On September 15, 2010, the Public Company Accounting Oversight Board (the ``Board'' or the ``PCAOB...

  17. 7 CFR 1770.12 - Supplementary accounts.

    Science.gov (United States)

    2010-01-01

    ... AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS TELECOMMUNICATIONS BORROWERS Uniform System of... shall be changed to conform with the State's accounting system. (b) In addition to the accounts set forth in § 1770.15, cooperative or other nonprofit borrowers shall maintain the supplementary accounts...

  18. Evaluating approved medications to treat allergic rhinitis in the United States: an evidence-based review of efficacy for nasal symptoms by class.

    Science.gov (United States)

    Benninger, Michael; Farrar, Judith R; Blaiss, Michael; Chipps, Bradley; Ferguson, Berrylin; Krouse, John; Marple, Bradley; Storms, William; Kaliner, Michael

    2010-01-01

    To evaluate how well the medications currently approved in the United States for allergic rhinitis (AR) treat nasal symptoms when examined according to Food and Drug Administration-indicated uses and dosages. MEDLINE (1966 onward), EMBASE (1974 onward), and the Cochrane Library (2007) were systematically searched according to the following criteria defined at a roundtable meeting of the authors: randomized controlled trial, at least a 2-week duration, and approved indication and dosage in the United States. Data from studies that met the inclusion criteria were extracted into evidence tables, which were reviewed twice by the full panel of authors. Individual panel members also were asked to comment on abstracts, articles, and summary tables based on their known expertise. The entire faculty approved the selection of studies included in this review. Fifty-four randomized, placebo-controlled studies involving more than 14,000 adults and 1,580 children with AR met the criteria for review: 38 studies of seasonal allergic rhinitis (SAR; n = 11,980 adults and 946 children) and 12 studies of perennial allergic rhinitis (PAR; n = 3,800 adults and 366 children). The median percentage changes from baseline for total nasal symptom score for SAR were as follows: nasal antihistamines, -22.2%; oral antihistamines, -23.5%; intranasal steroids (INSs), -40.7%; and placebo, -15.0%. For PAR, the changes were as follows: oral antihistamines, -51.4%; INSs, -37.3%; and placebo, -24.8%. Data for mediator antagonists were limited. The data, although limited, confirm that INSs produce the greatest improvements in nasal symptoms in patients with SAR. In addition, INSs are effective for PAR, but the data were of variable quality, and oral antihistamines may be equally effective for some patients. The reporting of published data should be standardized to permit better comparisons in future studies.

  19. 24 CFR 248.223 - Alternative State strategy.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Alternative State strategy. 248.223... Preservation Act of 1987 § 248.223 Alternative State strategy. (a) The Commissioner may approve a State strategy providing for State approval of plans of action that involve termination of low income...

  20. Farmers' compliance with the use of approved cocoa pesticides in ...

    African Journals Online (AJOL)

    The survey evaluates the awareness and level of compliance in the use of approved cocoa pesticides by local farmers in selected cocoa producing states of Nigeria. Thirty farmers were randomly selected in Kwara, Ogun and Osun States. More than 70 percent of the farmers were aware of banned cocoa pesticides.

  1. 22 CFR 64.7 - Approval of application.

    Science.gov (United States)

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Approval of application. 64.7 Section 64.7 Foreign Relations DEPARTMENT OF STATE PUBLIC DIPLOMACY AND EXCHANGES PARTICIPATION BY FEDERAL EMPLOYEES IN... shall review the application and if satisfied that the criteria of § 516.5 are met shall inform the...

  2. An Accounting Writing Proficiency Survey

    Science.gov (United States)

    Firch, Tim; Campbell, Annhenrie; Filling, Steven; Lindsay, David H.

    2011-01-01

    Although there has been much discussion about improving college student writing with college-level courses, little is known about how accounting programs, in particular, are addressing the writing proficiency challenge. This study surveys the 852 accounting programs in the United States to identify the frequency and types of accounting writing…

  3. The approval process for biosimilar erythropoiesis-stimulating agents.

    Science.gov (United States)

    Wish, Jay B

    2014-09-05

    A biosimilar drug or follow-on biologic drug is defined by the Public Health Service Act as a product that is "highly similar to the reference product notwithstanding minor differences in clinically active components and there are no clinically meaningful differences between the biologic product and the reference product in terms of the safety, purity and potency of the product." The advantage of biosimilar drugs is that they are significantly less expensive than the reference products, allowing for increased accessibility and cost savings. Recognizing these advantages, the US Congress passed the Biologics Price Competition and Innovation Act in 2009 as part of health care reform. The Biologics Price Competition and Innovation Act allows sponsors of biosimilar agents to seek approval by showing structural and functional similarity to the reference agent, with the extent of required clinical studies to be determined on the basis of the degree of biosimilarity with the reference product. The goal is to bring biosimilar agents to the market more efficiently while still protecting the safety of the public. The European Union has had such a process in place for a number of years. Two biosimilar epoetin agents have been approved in the European Union since 2007, and their companies are conducting trials to seek approval in the United States, because Amgen's patent protection for epoetin alfa expires in 2014. Trials completed for European Union approval of both agents showed similar efficacy and safety to the reference epoetin alfa. As with all biologics, immunogenicity concerns may persist because of the fragility of the manufacturing process and the worldwide experience with pure red cell aplasia as a result of epoetin therapy. The uptake of biosimilar epoetins after approval in the United States will depend on the balance of cost advantage against safety concerns. Competition in the marketplace will likely decrease the cost of the reference agent as well. Copyright

  4. 77 FR 58309 - Approval and Promulgation of Implementation Plans; State of Missouri

    Science.gov (United States)

    2012-09-20

    ... . SUPPLEMENTARY INFORMATION: Throughout this document ``we,'' ``us,'' or ``our'' refer to EPA. Outline I. What is.... What action is EPA taking? I. What is being addressed in this document? EPA is approving revisions to....040 Reference Methods, and 10 CSR 10-6.130 Controlling Emissions During Episodes of High Air Pollution...

  5. 19 CFR 115.41 - Certificate of approval for containers approved after manufacture.

    Science.gov (United States)

    2010-04-01

    ... after manufacture. 115.41 Section 115.41 Customs Duties U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT... PURSUANT TO INTERNATIONAL CUSTOMS CONVENTIONS Procedures for Approval of Containers After Manufacture § 115.41 Certificate of approval for containers approved after manufacture. The Certifying Authority shall...

  6. 77 FR 2267 - Notice of Intent To Extend a Currently Approved Information Collection

    Science.gov (United States)

    2012-01-17

    ... Office of Management and Budget (OMB) regulations at (5 CFR part 1320), this notice announces the National Institute of Food and Agriculture (NIFA) intention to request approval for an extension of the... average of four reviews, accounting for an annual burden of 20 hours. NIFA estimates it receives 4,600...

  7. Basic equations of quasiparticle-phonon model of nucleus with account of Pauli principle and phonons interactions in ground state

    International Nuclear Information System (INIS)

    Voronov, V.V.; Dang, N.D.

    1984-01-01

    the system of equations, enabling to calculate the energy and the structure of excited states, described by the wave function, containing one- and two-phon components was obtained in the framework of quasiparticlephonon model. The requirements of Pauli principle for two-phonon components and phonon correlation in the ground nucleus state are taken into account

  8. Understanding Internal Accountability in Nigeria’s Routine Immunization System: Perspectives From Government Officials at the National, State, and Local Levels

    Directory of Open Access Journals (Sweden)

    Daniel J. Erchick

    2017-07-01

    Full Text Available Background Routine immunization coverage in Nigeria has remained low, and studies have identified a lack of accountability as a barrier to high performance in the immunization system. Accountability lies at the heart of various health systems strengthening efforts recently launched in Nigeria, including those related to immunization. Our aim was to understand the views of health officials on the accountability challenges hindering immunization service delivery at various levels of government. Methods A semi-structured questionnaire was used to interview immunization and primary healthcare (PHC officials from national, state, local, and health facility levels in Niger State in north central Nigeria. Individuals were selected to represent a range of roles and responsibilities in the immunization system. The questionnaire explored concepts related to internal accountability using a framework that organizes accountability into three axes based upon how they drive change in the health system. Results Respondents highlighted accountability challenges across multiple components of the immunization system, including vaccine availability, financing, logistics, human resources, and data management. A major focus was the lack of clear roles and responsibilities both within institutions and between levels of government. Delays in funding, especially at lower levels of government, disrupted service delivery. Supervision occurred less frequently than necessary, and the limited decision space of managers prevented problems from being resolved. Motivation was affected by the inability of officials to fulfill their responsibilities. Officials posited numerous suggestions to improve accountability, including clarifying roles and responsibilities, ensuring timely release of funding, and formalizing processes for supervision, problem solving, and data reporting. Conclusion Weak accountability presents a significant barrier to performance of the routine immunization

  9. 75 FR 48579 - Approval and Promulgation of Implementation Plans; State of Missouri

    Science.gov (United States)

    2010-08-11

    ... statewide 10 CSR 10-6.170 rule contains the same level of restrictions. In general, the statewide rule.... What revisions is EPA approving? A. Rescission of 10 CSR 10-5.290, More Restrictive Emission Limitations for Particulate Matter in South St. Louis Area B. Changes to 10 CSR 10-6.400, Restriction of...

  10. Groundwater Monitoring and Tritium-Tracking Plan for the 200 Area State-Approved Land Disposal Site

    Energy Technology Data Exchange (ETDEWEB)

    Barnett, D. Brent

    2000-08-31

    The 200 Area State-Approved Land Disposal Site (SALDS) is a drainfield which receives treated wastewater, occasionally containing high levels of tritium from treatment of Hanford Site liquid wastes. Only the SALDS proximal wells (699-48-77A, 699-48-77C, and 699-48-77D) have been affected by tritium from the facility thus far; the highest activity observed (2.1E+6 pCi/L) occurred in well 699-48-77D in February 1998. Analytical results of groundwater geochemistry since groundwater monitoring began at the SALDS indicate that all constituents with permit enforcement limits have been below those limits with the exception of one measurement of total dissolved solids (TDS) in 1996. The revised groundwater monitoring sampling and analysis plan eliminates chloroform, acetone, tetrahydrofuran, benzene, and ammonia as constituents. Replicate field measurements will replace laboratory measurements of pH for compliance purposes. A deep companion well to well 699-51-75 will be monitored for tritium deeper in the uppermost aquifer.

  11. Groundwater Monitoring and Tritium-Tracking Plan for the 200 Area State-Approved Land Disposal Site

    Energy Technology Data Exchange (ETDEWEB)

    DB Barnett

    2000-08-31

    The 200 Area State-Approved Land Disposal Site (SALDS) is a drainfield which receives treated wastewater, occasionally containing tritium from treatment of Hanford Site liquid wastes at the 200 Area Effluent Treatment Facility (ETF). Since operation of the SALDS began in December 1995, discharges of tritium have totaled {approx}304 Ci, only half of what was originally predicted for tritium quantity through 1999. Total discharge volumes ({approx}2.7E+8 L) have been commensurate with predicted volumes to date. This document reports the results of all tritium analyses in groundwater as determined from the SALDS tritium-tracking network since the first SALDS wells were installed in 1992 through July 1999, and provides interpretation of these results as they relate to SALDS operation and its effect on groundwater. Hydrologic and geochemical information are synthesized to derive a conceptual model, which is in turn used to arrive at an appropriate approach to continued groundwater monitoring at the facility.

  12. 76 FR 36875 - Approval and Promulgation of Implementation Plans; South Carolina: Prevention of Significant...

    Science.gov (United States)

    2011-06-23

    ... requirements pertaining to NO X as an ozone precursor into the South Carolina SIP. b. NSR PM2.5 Rule With...-0958-201119; FRL-9322- 6] Approval and Promulgation of Implementation Plans; South Carolina: Prevention.... SUMMARY: EPA is taking final action to approve three revisions to the South Carolina State Implementation...

  13. The Cultural Influence in Accounting Standard Setting: A Comparative Analysis of the United States, Canada, and England.

    Science.gov (United States)

    Bloom, Robert; And Others

    A study of the processes for establishing the principles and policies of measurement and disclosure in preparing financial reports examines differences in these processes in the United States, Canada, and England. Information was drawn from international accounting literature on standard setting. The differences and similarities in the…

  14. The International Accounting Standards Board’s Progress in Promoting Judgement Through Objectives-Oriented Accounting Standards

    Directory of Open Access Journals (Sweden)

    Tanja Lakovic

    2013-07-01

    Full Text Available This study analyzes how the International Accounting Standards Board (IASB promotes professional judgement by issuing objectives-oriented accounting standards and exposure drafts.  We focus on the the role of judgement as outlined in Phase I of the IASB Conceptual Framework (CF, Chapter 1, “Objective of General Purpose Financial Statements” and Chapter 3, “Qualitative Characteristics of Useful Financial Information” (IASB 2010. We discuss how the framework, when viewed through the prism of 'objectives-oriented accounting standards' as recommended by the United States Securities and Exchange Commission (SEC Report in its “Study Pursuant to Section 108(d of the Sarbanes-Oxley Act of 2002 on the Adoption by the United States Financial Reporting System of a Principles-Based Accounting System” (July 2003, encourages professional judgement. We analyze International Financial Reporting Standards (IFRS and Exposure Drafts (ED issued by the IASB since its inception in 2002 to determine if those documents are consistent with objectives-oriented accounting standards. Our analysis is useful for gaining insights into how the IASB integrates the CF with the SEC’s recommended objectives-oriented accounting approach to promote judgement in the interest of IASB/FASB convergence of accounting standards.

  15. Termination of Safeguards for Accountable Nuclear Materials at the Idaho National Laboratory

    International Nuclear Information System (INIS)

    Holzemer, Michael; Carvo, Alan

    2012-01-01

    Termination of safeguards ends requirements of Nuclear Material Control and Accountability (MC and A) and thereby removes the safeguards basis for applying physical protection requirements for theft and diversion of nuclear material, providing termination requirements are met as described. Department of Energy (DOE) M 470.4 6 (Nuclear Material Control and Accountability [8/26/05]) stipulates: 1. Section A, Chapter I (1)( q) (1): Safeguards can be terminated on nuclear materials provided the following conditions are met: (a) 'If the material is special nuclear material (SNM) or protected as SNM, it must be attractiveness level E and have a measured value.' (b) 'The material has been determined by DOE line management to be of no programmatic value to DOE.' (c) 'The material is transferred to the control of a waste management organization where the material is accounted for and protected in accordance with waste management regulations. The material must not be collocated with other accountable nuclear materials.' Requirements for safeguards termination depend on the safeguards attractiveness levels of the material. For attractiveness level E, approval has been granted from the DOE Idaho Operations Office (DOE ID) to Battelle Energy Alliance, LLC (BEA) Safeguards and Security (S and S). In some cases, it may be necessary to dispose of nuclear materials of attractiveness level D or higher. Termination of safeguards for such materials must be approved by the Departmental Element (this is the DOE Headquarters Office of Nuclear Energy) after consultation with the Office of Security.

  16. A viewpoint on the approval context of strategic environmental assessments

    International Nuclear Information System (INIS)

    Kontić, Branko; Kontić, Davor

    2012-01-01

    A reflection on the last report from the Commission to the Council, the European Parliament, the European Economic and Social Committee and the Committee of the Regions on the application and effectiveness of the Directive on Strategic Environmental Assessment (SEA) is provided. It covers the inadequacies of the approval/permitting context of SEA, which appears to be increasingly applied by a significant number of Member States in recent years. A viewpoint is provided on the main deficiencies of such praxis. As a practical defence of the planning context of SEA, the authors propose that the EC should consider a clear recommendation to Member States to cease performing SEA in the approval/permitting context until proper amendments to the SEA Directive are made and implemented. - Highlights: ► Administrative and permitting context of SEA, has ousted the primary environmental impact assessment goal. ► The approval context moves from the environmental protection to the area of political power and economy. ► SEA and EIA are misused. ► Environmental evaluations should be used for improving the projects/plans/programmes and not for permitting them.

  17. 76 FR 32321 - Approval and Promulgation of Air Quality Implementation Plans; Pennsylvania; Revision to the...

    Science.gov (United States)

    2011-06-06

    ...) Program--Quality Assurance Protocol for the Safety Inspection Program in Non-I/M Counties AGENCY... approve revisions to the Pennsylvania State Implementation Plan (SIP). The revision consists of a change... prior SIP-approved I/M program to change the duration of the timing of quality assurance audits...

  18. Integrating resource efficiency and EU State aid. An evaluation of resource efficiency considerations in the current EU State aid framework

    Energy Technology Data Exchange (ETDEWEB)

    Bennink, D.; Faber, J.; Smit, M. [CE Delft, Delft (Netherlands); Goba, V. [SIA Estonian, Latvian and Lithuanian Environment ELLE, Tallinn (Estonia); Miller, K.; Williams, E. [AEA Technology plc, London (United Kingdom)

    2012-10-15

    This study, for the European Commission, analyses the issues that need to be addressed in the revision of the EU State aid framework to ensure that they do not hinder environmental, resource efficiency and sustainable development goals. In some cases, State aid can be considered an environmentally harmful subsidy (EHS). The study analyses (1) the extent to which the Environmental Aid Guidelines (EAG) need to be changed to take into account recent European environmental policy developments; (2) existing and potential resource efficiency considerations in a) the Regional Aid Guidelines; b) the Research, Development and Innovation (RDI) Guidelines and c) the Agriculture and Forestry Guidelines; assesses cases and schemes using these guidelines to identify whether resource efficiency considerations are taken into account. The study also considers the social, environmental and economic impacts of these cases and schemes. It develops recommendations for the review of the EAG and a number of horizontal guidelines. One of the conclusions of the analysis is that the way in which multiple objectives and impacts are balanced, when deciding to approve state aid, is unclear. Also, EU member states are not required to provide information on certain types of (estimated) impacts. To guarantee that multiple objectives and impacts are sufficiently balanced, it is recommended that the State aid framework prescribes that applicants identify social, economic and environmental objectives and impacts and describe how these are taken into account in the procedure of balancing multiple (conflicting) objectives. Objectives and impacts should be quantified as much as possible, for example by making use of the method of external cost calculation laid down in 'the Handbook on estimation of external costs in the transport Sector'. The results of the study are used by the European Commission as an input for evaluating and improving the EU State aid framework.

  19. Integrating resource efficiency and EU State aid. An evaluation of resource efficiency considerations in the current EU State aid framework

    Energy Technology Data Exchange (ETDEWEB)

    Bennink, D.; Faber, J.; Smit, M. [CE Delft, Delft (Netherlands); Goba, V. [SIA Estonian, Latvian and Lithuanian Environment ELLE, Tallinn (Estonia); Miller, K.; Williams, E. [AEA Technology plc, London (United Kingdom)

    2012-10-15

    This study, for the European Commission, analyses the issues that need to be addressed in the revision of the EU State aid framework to ensure that they do not hinder environmental, resource efficiency and sustainable development goals. In some cases, State aid can be considered an environmentally harmful subsidy (EHS). The study analyses (1) the extent to which the Environmental Aid Guidelines (EAG) need to be changed to take into account recent European environmental policy developments; (2) existing and potential resource efficiency considerations in a) the Regional Aid Guidelines; b) the Research, Development and Innovation (RDI) Guidelines and c) the Agriculture and Forestry Guidelines; assesses cases and schemes using these guidelines to identify whether resource efficiency considerations are taken into account. The study also considers the social, environmental and economic impacts of these cases and schemes. It develops recommendations for the review of the EAG and a number of horizontal guidelines. One of the conclusions of the analysis is that the way in which multiple objectives and impacts are balanced, when deciding to approve state aid, is unclear. Also, EU member states are not required to provide information on certain types of (estimated) impacts. To guarantee that multiple objectives and impacts are sufficiently balanced, it is recommended that the State aid framework prescribes that applicants identify social, economic and environmental objectives and impacts and describe how these are taken into account in the procedure of balancing multiple (conflicting) objectives. Objectives and impacts should be quantified as much as possible, for example by making use of the method of external cost calculation laid down in 'the Handbook on estimation of external costs in the transport Sector'. The results of the study are used by the European Commission as an input for evaluating and improving the EU State aid framework.

  20. Annotated Bibliography on School Finance: Policy and Political Issues; Federal Government; State Issues; Non-Public Schools; Accountability.

    Science.gov (United States)

    Gipson, Joella

    Limited to periodical literature, this annotated bibliography on school finance contains 81 references grouped in 5 categories: (1) policy and politica issues, (2) federal government, (3) state issues, (4) aid to nonpublic schools, and (5) accountability. Following the bibliographic citations, annotations range from 4 to 15 lines and conclude by…

  1. Concepts of IAEA nuclear materials accounting

    International Nuclear Information System (INIS)

    Oakberg, John A.

    2001-01-01

    The paper describes nuclear material accounting from the standpoint of IAEA Safeguards and how this accounting is applied by the Agency. The basic concepts of nuclear material accounting are defined and the way these apply to States with INFCIRC/153-type safeguards agreements is presented. (author)

  2. Basis of accountability system

    International Nuclear Information System (INIS)

    Anon.

    1981-01-01

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

  3. New approach to safeguards accounting

    International Nuclear Information System (INIS)

    Pike, D.H.; Morrison, G.W.

    1977-03-01

    In recent years there has been widespread concern over the problem of nuclear safeguards. Due to the proliferation of nuclear reactors throughout the world, the concern about the loss or diversion of nuclear materials at various points in the fuel cycle has greatly increased. To minimize the possibility of material loss, the nuclear industry relies on physical protection systems and materials accountability procedures at licensed facilities. Present techniques of material accountability rely on double-entry accounting systems. For various reasons, only noisy observations of on-hand inventory are available. Hence one is forced to use statistical techniques in an attempt to detect the existence of missing material. Current practice is to use control charts as the basis for detecting significant material losses. Control charts may aid in detecting large material losses but are insensitive to small quantities of material loss, even if these small losses occur repeatedly over a long period of time. The purpose of this research is to show the feasibility of using linear state estimation theory in nuclear material accountability. The Kalman Filter is used as the state estimation technique. The state vector which consists of on-hand inventory and material losses is estimated recursively

  4. Ethics approval in applications for open-access clinical trial data: An analysis of researcher statements to clinicalstudydatarequest.com.

    Directory of Open Access Journals (Sweden)

    Derek So

    Full Text Available Although there are a number of online platforms for patient-level clinical trial data sharing from industry sponsors, they are not very harmonized regarding the role of local ethics approval in the research proposal review process. The first and largest of these platforms is ClinicalStudyDataRequest.com (CSDR, which includes over three thousand trials from thirteen sponsors including GlaxoSmithKline, Novartis, Roche, Sanofi, and Bayer. CSDR asks applicants to state whether they have received ethics approval for their research proposal, but in most cases does not require that they submit evidence of approval. However, the website does require that applicants without ethical approval state the reason it was not required. In order to examine the perspectives of researchers on this topic, we coded every response to that question received by CSDR between June 2014 and February 2017. Of 111 applicants who stated they were exempt from ethics approval, 63% mentioned de-identification, 57% mentioned the use of existing data, 33% referred to local or jurisdictional regulations, and 20% referred to the approvals obtained by the original study. We conclude by examining the experience of CSDR within the broader context of the access mechanisms and policies currently being used by other data sharing platforms, and discuss how our findings might be used to help clinical trial data providers design clear and informative access documents.

  5. The need for approval and the private versus public disclosure of slef.

    Science.gov (United States)

    Cravens, R W

    1975-09-01

    The relationship between need for approval and public and private self-disclosure was evaluated. Sixty female college students discussed their preferences for a steady date with a confederate in confidence or after having given permission for their comments to be cited in lectures or a book. The results showed that high-need-for-approval subjects revealed themselves more intimately in public than in private conditions wheras low- and moderate-need subjects disclosed more intimately in private than in public. The results not only demonstrated the strength of the effect of social evaluation on the behavior of high-need subjects, but also suggested that personality must be accounted for in self-disclosure research before factors influencing self-disclosure may be understood completely.

  6. The transport system approval concept

    International Nuclear Information System (INIS)

    Pettersson, B.G.

    1991-01-01

    The needs for, and merits of, a new concept for the safety assessment and approval of shipments of radioactive materials is introduced and discussed. The purpose of the new concept is to enable and encourage integration of analysis and review of transport safety with similar safety analysis and review of the handling operations involving the radioactive material at the despatching and receiving ends of a shipment. Safety contributing elements or functions of the means of transport (the Transport System) can thus readily be taken into account in the assessment. The objective is to avoid constraints -experienced or potential - introduced by the package functional provisions contained in the transport regulations, whilst maintaining safety during transport, as well as during facility handling operations, at least at the level at the level currently established. (author)

  7. 76 FR 43918 - Approval and Promulgation of State Implementation Plan Revisions; Infrastructure Requirements for...

    Science.gov (United States)

    2011-07-22

    ... entities, or members of the public to be under the misconception that the Agency's approval of the...Earth Guardians (WG), an environmental organization. The significant comments made in WG's June 20, 2011...

  8. 78 FR 26301 - Approval and Promulgation of Air Quality Implementation Plans; Illinois; Consumer Products and...

    Science.gov (United States)

    2013-05-06

    ... ENVIRONMENTAL PROTECTION AGENCY 40 CFR Part 52 [EPA-R05-OAR-2010-0394; EPA-R05-OAR-2012-0786; FRL-9786-1] Approval and Promulgation of Air Quality Implementation Plans; Illinois; Consumer Products and... consumer products categories into the State's SIP. Finally, EPA is proposing to approve language to clarify...

  9. 76 FR 13511 - Approval and Promulgation of Air Quality Implementation Plans; Virginia; Revisions to the Open...

    Science.gov (United States)

    2011-03-14

    ... Promulgation of Air Quality Implementation Plans; Virginia; Revisions to the Open Burning Regulations AGENCY... approve revisions to the Virginia State Implementation Plan (SIP). The revisions recodify the open burning... approving these revisions to Virginia's open burning regulations in accordance with the requirements of the...

  10. Redfield Energy Approval

    Science.gov (United States)

    This September 19, 2016 letter from EPA approves the petition from Poet Biorefining-Lake Crystal, regarding non-This October 27, 2016 letter from EPA approves the petition from Redfield Energy, LLC, regarding non-grandfathered ethanol produced

  11. Innovating by developing new uses of already-approved drugs: trends in the marketing approval of supplemental indications.

    Science.gov (United States)

    DiMasi, Joseph A

    2013-06-01

    Much of the literature on trends and factors affecting biopharmaceutical innovation has focused overwhelmingly on the development and approval of never-before approved drugs and biologics. Little attention has been paid to new uses for already-approved compounds, which can be an important form of innovation. This paper aimed to determine and analyze recent trends in the number and type of new or modified US indication approvals for drugs and biologics. We also examine regulatory approval-phase times for new-use efficacy supplements and compare them to approval-phase times for original-use approvals over the same period. We developed a data set of efficacy supplements approved by the US Food and Drug Administration (FDA) from 1998 to 2011 that includes information on the type, approval-phase time (time from submission to the FDA of an application for marketing approval to approval of the application), and FDA therapeutic-significance rating for the approved application, which we obtained from an FDA Web site. This data set was merged with a Tufts Center for the Study of Drug Development (CSDD) data set of US new drug and biologics approvals. We developed descriptive statistics on trends in the number and type of new-use efficacy supplements, on US regulatory approval-phase times for the supplements, and on original new drug and biologics approvals over the study period and for the time from original- to new-use approval. The total number of new-use efficacy-supplement approvals did not exhibit a marked trend, but the number of new pediatric-indication approvals increased substantially. Approval-phase times for new-use supplements varied by therapeutic class and FDA therapeutic-significance rating. Mean approval-phase times were highest for central nervous system compounds (13.8 months) and lowest for antineoplastics (8.9 months). The mean time from original to supplement approval was substantially longer for new pediatric indications than for other new uses. Mean

  12. Accounting and the Virtues of Anarchy

    Directory of Open Access Journals (Sweden)

    Warwick Funnell

    2007-03-01

    Full Text Available The ability of accounting to be used for the purposes of economic, social and political oppressionis now well recognised in the critical accounting literature. Accounting is far more than aninnocuous technology of rational calculation and accountability upon which management and theefficient operation of markets depend. Its contributions to maintaining the hegemony of the stateare primarily through its close association with the protection and promotion of property rights.For the anarchist this relationship is the source of entrenched injustice which alienatesindividuals from their fundamental, moral nature. Elimination of the state allows justice to bereasserted and society to operate on moral principles. When the very existence of the state isquestioned, as does anarchism, understanding of the fundamental nature and contributions ofaccounting need to be renegotiated.

  13. 44 CFR 78.6 - Flood Mitigation Plan approval process.

    Science.gov (United States)

    2010-10-01

    ... 44 Emergency Management and Assistance 1 2010-10-01 2010-10-01 false Flood Mitigation Plan..., DEPARTMENT OF HOMELAND SECURITY INSURANCE AND HAZARD MITIGATION National Flood Insurance Program FLOOD MITIGATION ASSISTANCE § 78.6 Flood Mitigation Plan approval process. The State POC will forward all Flood...

  14. A new Masters program in Greenhouse Gas Management and Accounting at Colorado State University

    Science.gov (United States)

    Conant, R. T.; Ogle, S. M.

    2015-12-01

    Management guru Peter Drucker said that "what gets measured gets managed." But the unstated implication is that what doesn't get measured doesn't get managed. Accurate quantification of greenhouse gas mitigation efforts is central to the clean technology sector. Very soon professionals of all kinds (business people, accountants, lawyers) will need to understand carbon accounting and crediting. Over the next few decades food production is expected to double and energy production must triple in order to meet growing global demands; sustainable management of land use and agricultural systems will be critical. The food and energy supply challenges are inextricably linked to the challenge of limiting anthropogenic impacts on climate by reducing the concentration of greenhouse gases (GHG) in the atmosphere. To avoid serious disruption of the climate system and stabilize GHG concentrations, society must move aggressively to avoid emissions of CO2, CH4, and N2O and to actively draw down CO2 already in the atmosphere. A new cadre of technically adept professionals is needed to meet these challenges. We describe a new professional Masters degree in greenhouse gas management and accounting at Colorado State University. This effort leverages existing, internationally-recognized expertise from across campus and partners from agencies and industry, enabling students from diverse backgrounds to develop the skills needed to fill this emerging demand.

  15. 46 CFR 232.3 - Chart of accounts.

    Science.gov (United States)

    2010-10-01

    ... stated in any revision to generally accepted accounting principles, the meaning of the latter shall... UNIFORM FINANCIAL REPORTING REQUIREMENTS § 232.3 Chart of accounts. (a) Purpose of accounts. A contractor shall use this chart of accounts as a guide for preparing the financial statements and for other...

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

    Science.gov (United States)

    General Accounting Office, Washington, DC.

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

  17. 77 FR 3144 - Approval and Promulgation of Air Quality Implementation Plans; Missouri; Reasonably Available...

    Science.gov (United States)

    2012-01-23

    ... comments on this proposal. Therefore, based on the rational stated in the proposal, EPA is approving this..., petitions for judicial review of this action must be filed in the United States Court of Appeals for the...

  18. 7 CFR 953.35 - Accounting.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 953.35 Section 953.35 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... STATES Order Regulating Handling Expenses and Assessments § 953.35 Accounting. (a) If, at the end of a...

  19. 50 CFR 12.31 - Accountability.

    Science.gov (United States)

    2010-10-01

    ... 50 Wildlife and Fisheries 1 2010-10-01 2010-10-01 false Accountability. 12.31 Section 12.31 Wildlife and Fisheries UNITED STATES FISH AND WILDLIFE SERVICE, DEPARTMENT OF THE INTERIOR TAKING... SEIZURE AND FORFEITURE PROCEDURES Disposal of Forfeited or Abandoned Property § 12.31 Accountability. All...

  20. 30 CFR 18.95 - Approval of machines constructed of components approved, accepted or certified under Bureau of...

    Science.gov (United States)

    2010-07-01

    ... 30 Mineral Resources 1 2010-07-01 2010-07-01 false Approval of machines constructed of components... APPROVAL OF MINING PRODUCTS ELECTRIC MOTOR-DRIVEN MINE EQUIPMENT AND ACCESSORIES Field Approval of Electrically Operated Mining Equipment § 18.95 Approval of machines constructed of components approved...

  1. ACCOUNTABILITY INFLUENCE, TECHNICAL DIFFICULTY AND MEASUREMENT DIFFICULTY TOWARDS THE IMPLEMENTATION OF INDONESIAN STANDARD STATEMENT OF FINANCIAL ACCOUNTING (PSAK) NO. 27 (REVISED 1998) ABOUT COOPERATIVES ACCOUNTING IN EAST JAVA

    OpenAIRE

    ., Sutarto; ., Isnalita; ., Habiburrochman

    2008-01-01

    Financial report is a tool for business entity to deliver information to stakeholders. Thedifference of user’s interests causes that the financial report needs to be audited by theindependent auditor, to make sure fairness and conform with accounting standard. Thecooperatives managers must conduct the rule stated in accounting standard. Thus, thatthe Accountability, Technical Difficulty, Measurement Difficulty are the basic to realizethe implementation of cooperative accounting standard. The ...

  2. Accountability Influence, Technical Difficulty and Measurement Difficulty Towards the Implementation of Indonesian Standard Statement of Financial Accounting (PSAK) No. 27 (Revised 1998) About Cooperatives Accounting in East Java

    OpenAIRE

    Habiburrahman, Sutarto Isnalita

    2008-01-01

    Financial report is a tool for business entity to deliver information to stakeholders. Thedifference of user's interests causes that the financial report needs to be audited by theindependent auditor, to make sure fairness and conform with accounting standard. Thecooperatives managers must conduct the rule stated in accounting standard. Thus, thatthe Accountability, Technical Difficulty, Measurement Difficulty are the basic to realizethe implementation of cooperative accounting standard. The...

  3. 40 CFR 52.385 - EPA-approved Connecticut regulations.

    Science.gov (United States)

    2010-07-01

    ... a specific situation, consult the plan identified in § 52.370. To the extent that this table.../4/06 8/31/06 71 FR 51761 (c)(95) Only the automotive refinishing requirements of 22a-174-3b are...) Program. 11/1/82 6/28/83 48 FR 29689 (c) 28 Simkins Industries—approved under the State Energy Trade...

  4. 75 FR 18142 - Approval and Promulgation of Air Quality Implementation Plans; Texas; Control of Air Pollution...

    Science.gov (United States)

    2010-04-09

    ...The EPA is proposing to approve revisions to the Texas State Implementation Plan (SIP) that amend Title 30 of the Texas Administrative Code (TAC), Chapter 114, Control of Air Pollution from Motor Vehicles. The State submitted these revisions on May 15, 2006, October 10, 2006, January 17, 2008, and February 28, 2008. These revisions establish the Rebate Grant Process and the Texas Clean School Bus Program under the Texas Emissions Reduction Plan (TERP), further amend the TERP, and amend the Locally Enforced Motor Vehicle Idling Limitations. The EPA is proposing to approve these SIP revisions because they allow for clarity and consistency of the SIP requirements. The EPA is proposing to approve these revisions pursuant to section 110 of the Federal Clean Air Act (CAA).

  5. German Democratic Republic State system of accounting for and control of nuclear material

    International Nuclear Information System (INIS)

    Roehnsch, W.; Gegusch, M.

    1976-01-01

    The system of accountancy for and control of nuclear material in the German Democratic Republic (GDR) with its legal bases and components is embedded in the overall State system of protection in the peaceful uses of nuclear energy. As the competent State authority, the Nuclear Safety and Radiation Protection Board of the GDR is also responsible for meeting the GDR's national and international tasks in the control of nuclear material. At enterprise level, the observance of all safety regulations for nuclear material, including the regulations for the control, is within the responsibility of managers of establishments, which are in any way concerned with the handling of nuclear material. To support managers and to function as internal control authorities, nuclear material officers have been appointed in these establishments. Design information, operating data, physical inventory of nuclear material and the respective enterprise records and reports are subject to State control by the Nuclear Material Inspectorate of the Nuclear Safety and Radiation Protection Board. This Inspectorate keeps the central records on nuclear material, forwards reports and information to, and maintains the necessary contacts with, the IAEA. For the nuclear material in the GDR four material balance areas have been established for control purposes. To rationalize central recording and reporting, electronic data processing is increasingly made use of. In a year-long national and international control of nuclear material, the State control system has stood the test and successfully co-operates with the IAEA. (author)

  6. 77 FR 23652 - Approval and Promulgation of Air Quality Implementation Plans; Illinois; Leisure Properties LLC/D...

    Science.gov (United States)

    2012-04-20

    ... ENVIRONMENTAL PROTECTION AGENCY 40 CFR Part 52 [EPA-R05-OAR-2011-0944; FRL-9648-7] Approval and Promulgation of Air Quality Implementation Plans; Illinois; Leisure Properties LLC/D/B/A Crownline Boats... proposing to approve into the Illinois State Implementation Plan (SIP) an adjusted standard for Leisure...

  7. [The main directions of improving the system of state accounting and control of radioactive substances and radioactive waste products].

    Science.gov (United States)

    2012-01-01

    This paper describes a modification of the basic directions of state accounting and control of radioactive substances and radioactive waste products, whose implementation will significantly improve the efficiency of its operation at the regional level. Selected areas are designed to improve accounting and control system for the submission of the enterprises established by the reporting forms, the quality of the information contained in them, as well as structures of information and process for collecting, analyzing and data processing concerning radioactive substances and waste products.

  8. An Accounting International Experience Course

    Science.gov (United States)

    Johnson, Leigh Redd; Rudolph, Holly R.; Seay, Robert A.

    2010-01-01

    Accounting students need practical opportunities to personally experience other cultures and international business practices if they are to effectively compete in today's global marketplace. In order to address this need, the Department of Accounting at Murray State University offers an international experience course which includes a short-term…

  9. The Association of State Rate Review Authority with Health Insurance Premiums.

    Science.gov (United States)

    Ticse, Caroline

    2015-10-01

    Key findings. (1) Adjusted premiums in the individual market in states with prior approval authority combined with loss ratio requirements were lower in 2010-2013 than premiums in states with no rate review authority or file-and-use regulations only. (2) Adjusted premiums declined modestly in prior approval states while premiums increased in states with no rate review authority or with file-and-use regulations only. (3) The findings suggest that states with prior approval authority and loss ratio requirements constrained increases in health insurance premiums.

  10. Cultural Impacts in Managerial Accounting

    OpenAIRE

    Flavius Guinea

    2006-01-01

    From the theoretical point of view, it has been stated that there is a considerable probability that some cultural aspects could affect the economic environment and, consequently, the managerial accounting. While this statement has a certain suppositional degree, we will try to test the importance of culture within the managerial accounting. Several empirical approaches underline the existence of a powerful impact of the national culture on the managerial accounting systems. Moreover, it is c...

  11. 76 FR 4968 - Self-Regulatory Organizations; NYSE Arca, Inc.; Order Granting Approval of Proposed Rule Change...

    Science.gov (United States)

    2011-01-27

    ...-Regulatory Organizations; NYSE Arca, Inc.; Order Granting Approval of Proposed Rule Change Relating to Listing and Trading Shares of the AdvisorShares Active Bear ETF January 19, 2011. I. Introduction On... of the security or investment in the portfolio. \\14\\ Under accounting procedures followed by the Fund...

  12. 22 CFR 3a.4 - Procedure for requesting approval.

    Science.gov (United States)

    2010-04-01

    ... is also required by law for the applicant's acceptance of civil employment from a foreign government... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Procedure for requesting approval. 3a.4 Section 3a.4 Foreign Relations DEPARTMENT OF STATE GENERAL ACCEPTANCE OF EMPLOYMENT FROM FOREIGN GOVERNMENTS...

  13. Drugs Approved for Breast Cancer

    Science.gov (United States)

    ... Ask about Your Treatment Research Drugs Approved for Breast Cancer This page lists cancer drugs approved by the ... are not listed here. Drugs Approved to Prevent Breast Cancer Evista (Raloxifene Hydrochloride) Raloxifene Hydrochloride Tamoxifen Citrate Drugs ...

  14. Stress among Accounting Educators in the United States.

    Science.gov (United States)

    Seiler, Robert E.; Pearson, Della A.

    1984-01-01

    Stress among accounting educators was investigated and relationships between stress levels and work satisfaction levels, personality traits, and stress-coping techniques were examined. The most important personality charcteristics of higher stress individuals were impatience, assertiveness, workaholism, and idealism. (Author/MLW)

  15. A Safety Management Model for FAR 141 Approved Flight Schools

    OpenAIRE

    Mendonca, Flavio A. C.; Carney, Thomas Q

    2017-01-01

    The Safety Management Annex (Annex 19), which became applicable in November 2013, consolidates safety management provisions previously contained in six other International Civil Aviation Organization (ICAO) Annexes, and will serve as a resource for overarching state safety management responsibilities. Through Annex 19, ICAO has required that its member states develop and implement safety management systems (SMS) to improve safety. This mandate includes an approved training organization that i...

  16. Drugs Approved for Thyroid Cancer

    Science.gov (United States)

    ... Ask about Your Treatment Research Drugs Approved for Thyroid Cancer This page lists cancer drugs approved by the ... that are not listed here. Drugs Approved for Thyroid Cancer Cabozantinib-S-Malate Caprelsa (Vandetanib) Cometriq (Cabozantinib-S-Malate) Doxorubicin ...

  17. 26 CFR 1.6038-2 - Information returns required of United States persons with respect to annual accounting periods...

    Science.gov (United States)

    2010-04-01

    ... accounting period; (9) A list showing the name, address, and identifying number of, and the number of shares... United States dollars with a statement of the exchange rates used. The following rules shall apply for... functional currency as required on the form. Earnings and profits amounts furnished under paragraphs (f)(10...

  18. 18 CFR 41.10 - Examination of accounts.

    Science.gov (United States)

    2010-04-01

    ... thereafter until December 31, 1975, the services of an independent certified public accountant, or independent licensed public accountant, certified or licensed by a regulatory authority of a State or other...) Beginning January 1, 1976, and each year thereafter, only independent certified public accountants, or...

  19. 40 CFR 52.2479 - Contents of the federally approved, State submitted implementation plan.

    Science.gov (United States)

    2010-07-01

    ... [09/17/90] 173-430-040 Mobile field burners [09/17/90] 173-430-050 Other approvals [09/17/90] 173-430... General Definitions [12/11/80] Section 1.05 Special Definitions [9/9/99] Article 2—Gasoline Marketing...] Section 3.03 Can and Paper Coating Operations [2/10/94] Section 3.04 Motor Vehicle and Mobile Equipment...

  20. 78 FR 62834 - Self-Regulatory Organizations; The NASDAQ Stock Market LLC; Order Granting Approval of Proposed...

    Science.gov (United States)

    2013-10-22

    ... Fund of First Trust Exchange-Traded Fund VII October 9, 2013. I. Introduction On August 16, 2013, The... for the provision of custody, transfer agency, and accounting agent services with the same or with...-Regulatory Organizations; The NASDAQ Stock Market LLC; Order Granting Approval of Proposed Rule Change...

  1. Evaluation of Romblon State University’s Adopt-a-Reviewee Project for Certified Public Accountant Licensure Examination

    Directory of Open Access Journals (Sweden)

    Sherryll M. Fetalvero

    2018-02-01

    Full Text Available This study is part of a bigger evaluation research about the Adopt-a-Reviewee Project for Certified Public Accountant Licensure Examination (ADOPT of the College of Business and Accountancy of Romblon State University. The project was assessed using Stufflebeam’s Context, Input, Process and Product (CIPP evaluation model. This paper however, focuses only on CIPP’s product evaluation component which is essential in making decisions as to the continuation or abortion of the project. A mixed method research was employed in gathering information from 16 beneficiaries and their respective families using two parallel forms of validated evaluation questionnaire complemented with interviews. These data were triangulated in a focus group composed of beneficiaries, benefactors, administrative officials, college dean and accounting teachers. To determine the effect of ADOPT on RSU’s passing performance in the CPA Licensure Examination (CPALE, a series of comparative tests was done. Results reveal that ADOPT is an effective intervention in improving RSU’s performance in CPALE as well as the socio- economic condition and well-being of the beneficiaries and their families. Workable measures are advanced in order to sustain the project despite challenges in fund sourcing and generation.

  2. Methodological aspects of accounting production cost of public sector entities

    Directory of Open Access Journals (Sweden)

    Людмила Геннадіївна Ловінська

    2015-09-01

    Full Text Available The necessity of obtaining objective information about the activities of the public sector in various areas of the production is defined. It is proved an expediency of development the Project of «Guidelines for the structure of production costs» on the basis of the approved in the public sector NP(SAPS 135 "Costs". The need for accounting costs by type of activity (operational, financial and investment is marked. The composition of production costs is defined

  3. Ethics Education in Accounting Curricula: Does It Influence Recruiters' Hiring Decisions of Entry-Level Accountants?

    Science.gov (United States)

    Breaux, Kevin; Chiasson, Michael; Mauldin, Shawn; Whitney, Teresa

    2010-01-01

    Recently, the National Association of State Boards of Accountancy (NASBA) has focused its attention on mandating specific ethics coursework within the 150-hr requirement for eligibility to sit for the uniform CPA examination. This push for ethics education heightened attention toward ethics in the accounting curriculum and is the basis for the…

  4. Determination of a cohesive law for delamination modelling - Accounting for variation in crack opening and stress state across the test specimen width

    DEFF Research Database (Denmark)

    Joki, R. K.; Grytten, F.; Hayman, Brian

    2016-01-01

    by differentiating the fracture resistance with respect to opening displacement at the initial location of the crack tip, measured at the specimen edge. 2) Extend the bridging law to a cohesive law by accounting for crack tip fracture energy. 3) Fine-tune the cohesive law through an iterative modelling approach so......The cohesive law for Mode I delamination in glass fibre Non-Crimped Fabric reinforced vinylester is determined for use in finite element models. The cohesive law is derived from a delamination test based on DCB specimens loaded with pure bending moments taking into account the presence of large...... that the changing state of stress and deformation across the width of the test specimen is taken into account. The changing state of stress and deformation across the specimen width is shown to be significant for small openings (small fracture process zone size). This will also be important for the initial part...

  5. Greenhouse gas emission accounting for EU member states from 1991 to 2012

    International Nuclear Information System (INIS)

    Su, Meirong; Pauleit, Stephan; Yin, Xuemei; Zheng, Ying; Chen, Shaoqing; Xu, Chao

    2016-01-01

    Highlights: • GHG emissions for the EU28 during 1991–2012 are accounted. • The EU28 are classified into four groups based on GHG emission structure. • It can facilitate classified management of GHG emissions. • The EU case shows the common but differentiated principle in emission reduction. - Abstract: Collectively, the EU is among the world’s largest greenhouse gas (GHG) emitters, though remarkable decreases in GHG emissions have been observed in recent years. In this work the GHG emissions for the 28 EU member states between 1991 and 2012 are accounted for and compared according to the inventory method of the Intergovernmental Panel on Climate Change (IPCC). The structure of GHG emissions at a national level, their distribution between countries, and trends across the period are then analyzed. National emission sources and sinks are decomposed for each country to elucidate the contribution of each sector (energy, industrial processes, solvents and other product use, agriculture, land use/land-use change and forestry, and waste) to the national totals. Germany was the largest emitter, with net emissions totaling 939 Tg CO_2 equivalent in 2012, 60% more than the UK and 89% more than France, the second and third biggest emitters, respectively. The energy sector and agriculture were found to be the largest sources of emissions in most countries. Four quadrants were established to compare countries’ performance in emission intensity, carbon removal rate, and net reduction rate of GHG emissions. Slovenia, Portugal, Sweden, and Finland were located in Quadrant II as they displayed relatively low emission intensities and high carbon removal rates. Conversely, Hungary, Greece, Cyprus, the Czech Republic, and Poland were located in Quadrant IV because of their relatively high emission intensities and low carbon removal rates. Some suggestions for integrating the annual results and the trends both within and among countries into national and regional emissions

  6. International training course on implementation of state systems of accounting for and control of nuclear materials: proceedings

    International Nuclear Information System (INIS)

    1986-06-01

    This report incorporates all lectures and presentations at the International Training Course on Implementation of State Systems of Accounting for and Control of Nuclear Materials held June 3 through June 21, 1985, at Santa Fe and Los Alamos, New Mexico, and San Clemente, California. Authorized by the US Nuclear Non-Proliferation Act and sponsored by the US Department of Energy in cooperation with the International Atomic Energy Agency, the Course was developed to provide practical training in the design, implementation, and operation of a state system of nuclear materials accountability and control that satisfies both national and international safeguards requirements. Major emphasis for the 1985 course was placed on safeguards methods used at item-control facilities, particularly nuclear power generating stations and test reactors. An introduction to safeguards methods used at bulk handling facilities, particularly low-enriched uranium conversion and fuel fabrication plants, was also included. The course was conducted by the University of California's Los Alamos National Laboratory and the Southern California Edison Company. Tours and demonstrations were arranged at the Los Alamos National Laboratory, Los Alamos, New Mexico, and the San Onofre Nuclear Generating Station, San Clemente, California

  7. International training course on implementation of state systems of accounting for and control of nuclear materials: proceedings

    International Nuclear Information System (INIS)

    1984-06-01

    This report incorporates all lectures and presentations at the International Training Course on Implementation of State Systems of Accounting for and Control of Nuclear Materials held October 17 through November 4, 1983, at Santa Fe and Los Alamos, New Mexico and Richland, Washington, USA. Authorized by the US Nuclear Non-Proliferation Act and sponsored by the US Department of Energy in cooperation with the International Atomic Energy Agency, the course was developed to provide practical training in the design, implementation, and operation of a State system of nuclear materials accountability and control that satisfies both national and international safeguards requirements. Major emphasis for the 1983 course was placed on safeguards methods used at bulk-handling facilities, particularly low-enriched uranium conversion and fuel fabrication plants. The course was conducted by the University of California's Los Alamos National Laboratory and Exxon Nuclear Company, Inc. Tours and demonstrations were arranged at the Los Alamos National Laboratory, Los Alamos, New Mexico, and the Exxon Nuclear fuel fabrication plant, the Battelle Pacific Northwest Laboratory, Westinghouse Fast Flux Test Facility Visitor Center, and Washington Public Power System nuclear reactor facilities in Richland, Washington. Individual presentations were indexed for inclusion in the Energy Data Base

  8. International training course on implementation of state systems of accounting for and control of nuclear materials: proceedings

    Energy Technology Data Exchange (ETDEWEB)

    1986-06-01

    This report incorporates all lectures and presentations at the International Training Course on Implementation of State Systems of Accounting for and Control of Nuclear Materials held June 3 through June 21, 1985, at Santa Fe and Los Alamos, New Mexico, and San Clemente, California. Authorized by the US Nuclear Non-Proliferation Act and sponsored by the US Department of Energy in cooperation with the International Atomic Energy Agency, the Course was developed to provide practical training in the design, implementation, and operation of a state system of nuclear materials accountability and control that satisfies both national and international safeguards requirements. Major emphasis for the 1985 course was placed on safeguards methods used at item-control facilities, particularly nuclear power generating stations and test reactors. An introduction to safeguards methods used at bulk handling facilities, particularly low-enriched uranium conversion and fuel fabrication plants, was also included. The course was conducted by the University of California's Los Alamos National Laboratory and the Southern California Edison Company. Tours and demonstrations were arranged at the Los Alamos National Laboratory, Los Alamos, New Mexico, and the San Onofre Nuclear Generating Station, San Clemente, California.

  9. Failure to report and provide commentary on research ethics board approval and informed consent in medical journals.

    Science.gov (United States)

    Finlay, K A; Fernandez, C V

    2008-10-01

    The Declaration of Helsinki prohibits the publication of articles that do not meet defined ethical standards for reporting of research ethics board (REB) approval and informed consent. Despite this prohibition and a call to highlight the deficiency for the reader, articles with potential ethical shortcomings continue to be published. To determine what proportion of articles in major medical journals lack statements confirming REB approval and informed consent, and whether accompanying commentary alerts readers to this deficiency. Retrospective, observational study. Online review of five major medical journals. All clinical research articles published online between 1 January 2005 and 31 December 2006 in the BMJ, Lancet, Annals of Internal Medicine, JAMA and the New England Journal of Medicine. Statement of REB approval and informed consent. Of 1780 articles reviewed, 1133 (63.7%) met inclusion criteria (manuscripts reporting human subjects, human tissue or identifiable personal data research), 36 (3.2%) articles lacked a statement of REB approval, 62 (5.5%) lacked disclosure of informed consent and 15 (1.3%) articles lacked both. Articles that did not state REB approval were associated with not stating informed consent (pjournals without editorial statements to alert the reader to this deficiency.

  10. 75 FR 44935 - Notice of Request for Extension of Approval of an Information Collection; Certificate for Poultry...

    Science.gov (United States)

    2010-07-30

    ...] Notice of Request for Extension of Approval of an Information Collection; Certificate for Poultry and... request an extension of approval of an information collection associated with the export of poultry and poultry hatching eggs from the United States. DATES: We will consider all comments that we receive on or...

  11. 30 CFR 906.15 - Approval of Colorado regulatory program amendments.

    Science.gov (United States)

    2010-07-01

    ... 30 Mineral Resources 3 2010-07-01 2010-07-01 false Approval of Colorado regulatory program amendments. 906.15 Section 906.15 Mineral Resources OFFICE OF SURFACE MINING RECLAMATION AND ENFORCEMENT, DEPARTMENT OF THE INTERIOR PROGRAMS FOR THE CONDUCT OF SURFACE MINING OPERATIONS WITHIN EACH STATE COLORADO...

  12. 14 CFR 21.502 - Approval of materials, parts, and appliances.

    Science.gov (United States)

    2010-01-01

    ... appliances. 21.502 Section 21.502 Aeronautics and Space FEDERAL AVIATION ADMINISTRATION, DEPARTMENT OF..., Materials, Parts, and Appliances: Import § 21.502 Approval of materials, parts, and appliances. (a) A material, part, or appliance, manufactured in a foreign country with which the United States has an...

  13. Failing States or Failing Models?: Accounting for the Incidence of State Collapse

    OpenAIRE

    Martin Doornbos

    2010-01-01

    In recent years the notion and phenomenon of .failingÿ states - states deemed incapable to fulfil the basic tasks of providing security for their populace -, has been rapidly drawing attention. I will start off with a closer look at the inci- dence of fragile states and state failure, more specifically of state collapse. Connected with this, I will raise the question of differential degrees of propensity to failure and collapse among contemporary state systems, and to point to apparent region...

  14. Compare the Chinese and American Accounting Management System

    Institute of Scientific and Technical Information of China (English)

    刘晨

    2014-01-01

    Cultureplays an important role in the development of accounting. Dif erent culture environments foster dif erent accountants, andthen dif erent accounting subcultures, which wil have dif erent influence on the choice of accounting systems. Dif erent cultures in China and the United States influenced the two countries accounting system, which lead to dif erent management system.

  15. Bragg v. W-Va. Coal Ass'n and the unfortunate limitation of citizen suits against the state in cooperative federalism regimes

    Energy Technology Data Exchange (ETDEWEB)

    Hasselman, M. [University of California at Berkeley, Berkeley, CA (USA). School of Law

    2002-07-01

    In Bragg v. West Virginia Coal Association, the Fourth Circuit held that the Eleventh Amendment to the U.S. Constitution bars a private citizen from suing in federal court to enjoin a state regulator from issuing surface mining permits in violation of state-administered regulations approved under the federal Surface Mining Control and Reclamation Act (SMCRA). The decision, which relegates challenges to state regulators by both environmentalists and industry to state courts, represents an instance of woefully bad statutory construction and misapplication of Supreme Court precedent. If its reasoning is widely adopted or extended to other environmental statutes, it could cripple citizens' ability to hold state regulators accountable for their environmental regulatory obligations.

  16. The Accountability Illusion: North Dakota

    Science.gov (United States)

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  17. ACCOUNTING AND ANALYTICAL PROCUREMENT OF STATE FINANCIAL CONTROL AND DIRECTIONS OF ITS IMPLEMENTATION IN UKRAINE

    Directory of Open Access Journals (Sweden)

    Iryna Maksymenko

    2017-12-01

    ; statistical method of data processing, grouping method. Results. However, despite the scientific and practical value of these works, the question of the possible modernization of the modern system of state financial control in the conditions of civilization and formation transformation of society through the establishment of paradigmatic principles of public audit, which are already typical of most highly developed countries of the world, remain in Ukraine today finally unresolved and still the subject of lively discussions. Conclusions. An important requirement for the construction of a modern system of state financial control at all levels of management is the implementation of control on the basis of ensuring a clear interaction and coordination of efforts of all participants in financial and budgetary relations to solve tasks of state financial control. The modern system of public financial control should be designed in such a way that it can be quickly and effectively adjusted to the solution of new challenges. Thus, only the complex realization of the measures specified in the study will provide the best effect from their introduction. In view of this, the need to improve the system of public financial control is particularly urgent and relevant. This contribution was supported by research work of the Department of Accounting and Taxing of the Zaporizhzhia National Technical University No. 0115U004682 “Transformation of accounting, analysis, and audit methods in the context of integration processes in Ukraine”.

  18. Accounting standards for small and medium-sized entities. Evidence from Spain

    OpenAIRE

    Milanés Montero Patricia; Albarrán Lozano Irene; Texeira Quirós Joaquín; Esteban Pérez Calderón

    2011-01-01

    By approving Regulation 1606/2002, the European Commission entrusts the local European Union regulators with the difficult decision as to whether making the International Accounting Standards (IAS/IFRS) extensive for their Small and Medium sized Entities or not. International Financial Reporting Standard for Small and Medium-sizzed Entities (hereinafter IFRS for SMEs) was published in 2009, and the European Commission had also decided to seek the opinion of EU stakeholders on this Standard. W...

  19. 22 CFR 1101.10 - Accounting for disclosures.

    Science.gov (United States)

    2010-04-01

    ... 22 Foreign Relations 2 2010-04-01 2010-04-01 true Accounting for disclosures. 1101.10 Section 1101... STATES SECTION PRIVACY ACT OF 1974 § 1101.10 Accounting for disclosures. (a) Each system manager shall establish a system of accounting for all disclosures of records, either orally or in writing made outside...

  20. 14 CFR 21.621 - Issuance of letters of TSO design approval: import articles.

    Science.gov (United States)

    2010-01-01

    ... performance standards of the State of Design and any other performance standards the FAA may prescribe to... to the FAA one copy of the technical data required in the applicable performance standard through its State of Design. (b) The FAA issues the letter of TSO design approval that lists any deviation granted...

  1. Zika antiviral chemotherapy: identification of drugs and promising starting points for drug discovery from an FDA-approved library [version 1; referees: 2 approved

    Directory of Open Access Journals (Sweden)

    Bruno S. Pascoalino

    2016-10-01

    Full Text Available Background The recent epidemics of Zika virus (ZIKV implicated it as the cause of serious and potentially lethal congenital conditions such microcephaly and other central nervous system defects, as well as the development of the Guillain-Barré syndrome in otherwise healthy patients. Recent findings showed that anti-Dengue antibodies are capable of amplifying ZIKV infection by a mechanism similar to antibody-dependent enhancement, increasing the severity of the disease. This scenario becomes potentially catastrophic when the global burden of Dengue and the advent of the newly approved anti-Dengue vaccines in the near future are taken into account. Thus, antiviral chemotherapy should be pursued as a priority strategy to control the spread of the virus and prevent the complications associated with Zika. Methods Here we describe a fast and reliable cell-based, high-content screening assay for discovery of anti-ZIKV compounds. This methodology has been used to screen the National Institute of Health Clinical Collection compound library, a small collection of FDA-approved drugs. Results and conclusion From 725 FDA-approved compounds triaged, 29 (4% were found to have anti-Zika virus activity, of which 22 had confirmed (76% of confirmation by dose-response curves. Five candidates presented selective activity against ZIKV infection and replication in a human cell line. These hits have abroad spectrum of chemotypes and therapeutic uses, offering valuable opportunities for selection of leads for antiviral drug discovery.

  2. The Agency's accounts for 1968

    International Nuclear Information System (INIS)

    1969-08-01

    General Fund A. Operational programme - 1968: Summary statement for General Fund and Operating Funds as at 31 December 1968 1. Status of funds as at 31 December 1968 2. Summary of obligations and expenditures during 1968 3. Summary of assets and liabilities as at 31 December 1968 B. Operating Fund I: Summary of funds available, obligations and expenditures during 1968 and unobligated balance as at 31 December 1968 C. Operating Fund II: Summary of obligations and expenditures during 1968 and unliquidated obligations by recipient Member States as at 31 December 1968 IV. Special Account: Central Funds-in-Trust Technical Assistance Programme for the Democratic Republic of the Congo: Status of funds as at 31 December 1968 V. Special Account: Saudi Arabian Project Trust Fund: Status of funds as at 31 December 1968 VI. Special Account: Joint research programme of the Agency and the United States Atomic Energy Commission: Status of funds as at 31 December 1968 VII. Special Account: Special fellowships offered by the Union of Soviet Socialist Republics: Status of funds as at 31 December 1968 VIII. Special Account: Venezuelan Project Trust Fund: Status of funds as at 31 December 1968 IX. United Nations Development Programme: Technical Assistance A. Status of funds as at 31 December 1968 B. Obligations incurred: Project costs for the period 1 January to 31 December 1968 X. United Nations Development Programme: Special Fund A. Status of funds for the year ended 31 December 1968 B. Special Fund Executing Agency Overhead Costs: Status of funds as at 31 December 1968 SCHEDULES A. Current accounts and deposit accounts at banks as at 31 December 1968 1. Current accounts at banks 2. Deposit accounts at banks B. Outstanding contributions due from Member States 1. Outstanding contributions to prior years' Regular Budgets as at 31 December 1968 2. Voluntary contributions pledged to the General Fund for 1965, 1966 and 1967, and outstanding as at 31 December 1968 C. Member States

  3. Activity Fund Accounting.

    Science.gov (United States)

    Cool, David W.

    1983-01-01

    Addresses the need of school districts in many states to decide on an appropriate mingling of centralization and decentralization in the operation of activity funds. Argues for analysis of activity fund operation through a breakdown into such major components as policy, the accounting system, and reporting and auditing. (JBM)

  4. Investigating Awqaf Management, Accounting and Investment Practices in Malaysia: The Case of a State Religious Institution

    Directory of Open Access Journals (Sweden)

    Hisham Yaacob

    2017-06-01

    Full Text Available Social economy is gaining interest as an alternative to capitalist economy. As compared to its capitalist counterpart, social based economy is ethically and morally guided. This arguably possesses close alignment to the religious based economy among Muslims – The Islamic Economics. Waqf, which is equivalent to endowment in the non-Islamic context, is an important institution in the Islamic socioeconomic system. Widely practiced among Muslims since the Prophet Muhammad’s era, waqf has enhanced Muslims’ socio-economic strength particularly during the Ottoman era. This research revisits such religiously founded practice by examining the contemporary waqf accounting, reporting and investment practices of a selected waqf manager in Malaysia – The State Religious Institution (SRI. Adopting a qualitative approach to research inquiry using a single case study method, data were collected through interviews and documents’ review. The research finds observable weaknesses in the accounting, reporting and investment for waqf activities particularly on waqf assets. The available records suggest large improvement void in the focused areas, albeit it does not tantamount to detrimental effects on SIRC’s efforts in adequately safeguarding the waqf assets. The research provides fresh evidence of the contemporary accounting, reporting and investment practices of a religious institution entrusted to manage waqf funds operating in an emerging market.

  5. 29 CFR 3.5 - Payroll deductions permissible without application to or approval of the Secretary of Labor.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Payroll deductions permissible without application to or approval of the Secretary of Labor. 3.5 Section 3.5 Labor Office of the Secretary of Labor CONTRACTORS AND... STATES § 3.5 Payroll deductions permissible without application to or approval of the Secretary of Labor...

  6. Consumer perspectives and mental health reform movements in the United States: 30 years of first-person accounts.

    Science.gov (United States)

    Gumber, Shinakee; Stein, Catherine H

    2013-09-01

    The present qualitative study examined 69 published first-person accounts written by adults diagnosed with schizophrenia from 1979-2010 within the historical context of the four major mental health movements in the United States. Content analysis techniques were used to identify major topics and overarching content categories in the first-person accounts written over the 30-year period. The frequency of topics in each content category was examined as a function of the decade and corresponding mental health movement in which accounts were published. Five overarching content categories emerged reflecting authors' conceptualizations of schizophrenia, their experiences with psychiatric hospitalization, medications, coping with social stigma, and achieving and maintaining valued social roles. Two summary categories emerged reflecting authors explicit views about what helped and what did not help in their experience of living with schizophrenia. With the exception of social stigma, frequency of topics within content categories did not change as a function of decade and corresponding mental health movement. Despite changes in mental health policies, treatment, and systems of care, the overall lack of significant differences in the content of first-person accounts across the 30-year period suggests an enduring nature to the experiences of individuals coping with schizophrenia. Implications of present findings for research and practice are discussed. (PsycINFO Database Record (c) 2013 APA, all rights reserved).

  7. Assessment Practices in Undergraduate Accounting Programs

    Science.gov (United States)

    Lusher, Anna L.

    2010-01-01

    This study examined accounting program assessment plans at 102 colleges and universities in the United States. The research focused on identifying assessment practices in undergraduate accounting programs by examining the skills and competencies assessed and determining the methods of assessment used. The study also investigated what course and/or…

  8. 77 FR 52277 - Approval of Air Quality Implementation Plans; California; South Coast Air Quality Management...

    Science.gov (United States)

    2012-08-29

    ... Quality Implementation Plans; California; South Coast Air Quality Management District; Prevention of... rule. SUMMARY: EPA is proposing approval of a permitting rule submitted for the South Coast Air Quality Management District (District) portion of the California State Implementation Plan (SIP). The State is...

  9. 75 FR 63717 - Approval and Promulgation of Air Quality Implementation Plans; Pennsylvania; Amendment to...

    Science.gov (United States)

    2010-10-18

    ... clarity, style, format, and consistency with the Ozone Transport Commission Model Rule and Federal... authority citation for part 52 continues to read as follows: Authority: 42 U.S.C. 7401 et seq. Subpart NN... State citation Title/subject State EPA approval date explanation/Sec. effective date 52.2063 citation...

  10. International training course on implementation of state systems of accounting for and control of nuclear materials: proceedings

    Energy Technology Data Exchange (ETDEWEB)

    1984-06-01

    This report incorporates all lectures and presentations at the International Training Course on Implementation of State Systems of Accounting for and Control of Nuclear Materials held October 17 through November 4, 1983, at Santa Fe and Los Alamos, New Mexico and Richland, Washington, USA. Authorized by the US Nuclear Non-Proliferation Act and sponsored by the US Department of Energy in cooperation with the International Atomic Energy Agency, the course was developed to provide practical training in the design, implementation, and operation of a State system of nuclear materials accountability and control that satisfies both national and international safeguards requirements. Major emphasis for the 1983 course was placed on safeguards methods used at bulk-handling facilities, particularly low-enriched uranium conversion and fuel fabrication plants. The course was conducted by the University of California's Los Alamos National Laboratory and Exxon Nuclear Company, Inc. Tours and demonstrations were arranged at the Los Alamos National Laboratory, Los Alamos, New Mexico, and the Exxon Nuclear fuel fabrication plant, the Battelle Pacific Northwest Laboratory, Westinghouse Fast Flux Test Facility Visitor Center, and Washington Public Power System nuclear reactor facilities in Richland, Washington. Individual presentations were indexed for inclusion in the Energy Data Base.

  11. Wastewater Treatment Plants Approved by Hawaii DOH, Hawaii, 2017, US EPA Region 9

    Data.gov (United States)

    U.S. Environmental Protection Agency — This feature class contains points indicating the centroid of the 189 TMKs in the state of Hawaii in which Hawaii DOH has approved a wastewater treatment plant,...

  12. Levels of organization : a deflationary account

    NARCIS (Netherlands)

    Eronen, Markus I.

    The idea of levels of organization plays a central role in the philosophy of the life sciences. In this article, I first examine the explanatory goals that have motivated accounts of levels of organization. I then show that the most state-of-the-art and scientifically plausible account of levels of

  13. 76 FR 48101 - Petition for Approval of Alternate; Odometer Disclosure Requirements

    Science.gov (United States)

    2011-08-08

    ... implement an electronic vehicle title transfer system, the State of Florida has petitioned for approval of... certificate of title for transfers of motor vehicles. With electronic titling there would not be a paper... proposed alternate disclosure requirements for vehicle transfers involving casual or private sales. NHTSA...

  14. Radiation requirements for uranium project approvals

    International Nuclear Information System (INIS)

    Hondros, J.

    2014-01-01

    Uranium mining projects in Australia must receive approval under both state and national laws based on a wide ranging impact assessment of the project. The process may take a number of years and involves multiple levels and parts of government and public consultation and scrutiny. The impact assessment is broad and usually covers; environmental, social, health, public safety and economic aspects. Information provided in the approvals documentation needs to be presented in a credible and understandable manner for all audiences. This means making complex information simpler, while making sure that it maintains its technical integrity. Poorly communicated information, which is overly complex, overly simplified or incomplete, can result in significant delays to the project approval which can potentially impact on project timelines. For uranium projects, along with other projects involving radioactive materials, such as minerals sands and rare earths, radiation and its impacts usually draw a disproportionate amount of both government and public scrutiny compared to other potential impacts and risks. It is therefore of key importance that radiation assessments are properly performed and results clearly presented and communicated with sufficient detail for stakeholders to make informed decisions. It is also important to ensure that the radiation risk is presented in perspective with other risks of the project. This presentation outlines a structure for a radiation impact assessment based on experience from a number of projects in Australia. The structure aims to be clear and simple and ensure the right balance between scientific fact, digestible information and demonstrable competence. (author)

  15. The Harmonization of Public Sector Accounting in European Union

    DEFF Research Database (Denmark)

    Pontoppidan, Caroline Aggestam; Alijarde, Isabel Brusca; Chow, Danny

    accounting standards in Member States. The suitability of IPSAS for the Member States” (European Commission, 2013b). This report takes into account the Public Consultation on the suitability of the IPSAS for EU Member States. The European Commission (2013b, p. 8) considers that IPSASs cannot easily......The European Commission is working on several fronts to achieve the implementation of uniform and comparable accruals-based accounting practices for the European Union Member States and for all the sectors of General Government, that is, Central Government, State Government, Local Government...... and Social Security, considering that at the same time it can help ensure high quality statistics (European Commission, 2013a). In 2012 Eurostat issued a Public Consultation on the suitability of the IPSAS for EU Member States, later publishing the report “Towards implementing harmonised public sector...

  16. 76 FR 75845 - Approval and Promulgation of Implementation Plans; State of Tennessee: Prevention of Significant...

    Science.gov (United States)

    2011-12-05

    ... of air quality planning and air pollution control technology requirements. The CAA NSR program is... Environmental protection, Air pollution control, Intergovernmental relations, Ozone, Nitrogen oxides... ENVIRONMENTAL PROTECTION AGENCY 40 CFR Part 52 [EPA-R04-OAR-2010-0483-201155; FRL-9498-8] Approval...

  17. ACCOUNTING TREATMENT OF TAXES ON INCOME: A COMPARATIVE STUDY ON THE CHANGE IN THE BRAZILIAN STANDARDS

    Directory of Open Access Journals (Sweden)

    Tarso Rocha Lula Pereira

    2014-09-01

    Full Text Available The corporate accounting has as one of its sub area the tax area. The Brazilian Securities Commission issued the Deliberation 273/1998 and 599/2009, and the Federal Accounting Council, adopted Resolution 998/2004 and 1189/2009. Moreover, the Accounting Pronouncements Committee approved the statement 32/2009, all those dealing with income taxes, however, only the CPC 32, the Resolution 1189/2009 and the Resolution 599/2009 have been edited based on the International Accounting Standards 12 of the International Accounting Standards Board. All of these standards rule on the same subject, share substantial differences, but do not have the same structure. Thus, the aim of this work is to verify whether the update of accounting rules are consistent with IAS 12. The work is important to confirm how the Brazilian rules can contribute to the objective of the accounting science. It is a qualitative study and descriptive analysis.

  18. Prerequisite Change and Its Effect on Intermediate Accounting Performance

    Science.gov (United States)

    Huang, Jiunn; O'Shaughnessy, John; Wagner, Robin

    2005-01-01

    As of Fall 1996, San Francisco State University changed its introductory financial accounting course to focus on a "user's" perspective, de-emphasizing the accounting cycle. Anticipating that these changes could impair subsequent performance, the Department of Accounting instituted a new prerequisite for intermediate accounting: Students would…

  19. An Emotional Response To The State of Accounting Education::Developing Accounting Students’ Emotional Intelligence

    OpenAIRE

    McPhail, Ken

    2004-01-01

    This paper attempts to do three things. Firstly, in the light of growing concern over the expanding managerialism and rationalism within society in general and accounting education in particular, the paper presents a theoretical reappraisal of the extent to which conventional perspectives on rationalism and managerialism might be misconstrued. In particular, the paper address a question that relates to the role of emotion within business decision making: ‘while we might feel uneasy about basi...

  20. Cultural Impacts in Managerial Accounting

    Directory of Open Access Journals (Sweden)

    Flavius Guinea

    2006-08-01

    Full Text Available From the theoretical point of view, it has been stated that there is a considerable probability that some cultural aspects could affect the economic environment and, consequently, the managerial accounting. While this statement has a certain suppositional degree, we will try to test the importance of culture within the managerial accounting. Several empirical approaches underline the existence of a powerful impact of the national culture on the managerial accounting systems. Moreover, it is clear for everybody that the companies’ strategic objectives are often expressed in numerical terms, but they are chosen according to the culture.

  1. 78 FR 9045 - Information Collection Request Submitted to OMB for Review and Approval; Comment Request...

    Science.gov (United States)

    2013-02-07

    ... FURTHER INFORMATION CONTACT: Dr. Nathalie Simon, National Center for Environmental Economics, Office of... States and the third largest in the world. The Chesapeake Bay's unique set of ecological and cultural... Economics (NCEE) is seeking approval to conduct a stated preference survey to collect data on households...

  2. Decentralisation, managerialism and accountability:

    DEFF Research Database (Denmark)

    Robinson, Sarah

    2015-01-01

    on the people inside an Australian state education administration during the time when the organisation was being restructured. It examines how decentralisation, managerialism and accountability result in the loss of professional expertise. This study contributes to the literature on the neo...

  3. Private Sector Contracting and Democratic Accountability

    Science.gov (United States)

    DiMartino, Catherine; Scott, Janelle

    2013-01-01

    Public officials are increasingly contracting with the private sector for a range of educational services. With much of the focus on private sector accountability on cost-effectiveness and student performance, less attention has been given to shifts in democratic accountability. Drawing on data from the state of New York, one of the most active…

  4. Electronic state of ruthenium deposited onto oxide supports: An XPS study taking into account the final state effects

    International Nuclear Information System (INIS)

    Larichev, Yurii V.; Moroz, Boris L.; Bukhtiyarov, Valerii I.

    2011-01-01

    The electronic state of ruthenium in the supported Ru/EO x (EO x = MgO, Al 2 O 3 or SiO 2 ) catalysts prepared by with the use of Ru(OH)Cl 3 or Ru(acac) 3 (acac = acetylacetonate) and reduced with H 2 at 723 K is characterized by X-ray photoelectron spectroscopy (XPS) in the Ru 3d, Cl 2p and O 1s regions. The influence of the final state effects (the differential charging and variation of the relaxation energy) on the binding energy (BE) of Ru 3d 5/2 core level measured for supported Ru nanoparticles is estimated by comparison of the Fermi levels and the modified Auger parameters determined for the Ru/EO x samples with the corresponding characteristics of the bulk Ru metal. It is found that the negative shift of the Ru 3d 5/2 peak which is observed in the spectrum of ruthenium deposited onto MgO (BE = 279.5-279.7 eV) with respect to that of Ru black (BE = 280.2 eV) or ruthenium supported on γ-Al 2 O 3 and SiO 2 (BE = 280.4 eV) is caused not by the transfer of electron density from basic sites of MgO, as considered earlier, but by the differential charging of the supported Ru particles compared with the support surface. Correction for the differential charging value reveals that the initial state energies of ruthenium in the Ru/EO x systems are almost identical (BE = 280.5 ± 0.1 eV) irrespectively of acid-base properties of the support, the mean size of supported Ru crystallites (within the range of 2-10 nm) and the surface Cl content. The results obtained suggest that the difference in ammonia synthesis activity between the Ru catalysts supported on MgO and on the acidic supports is accounted for by not different electronic state of ruthenium on the surface of these oxides but by some other reasons.

  5. Marketing Approval of Ethical Kampo Medicines.

    Science.gov (United States)

    Hakamatsuka, Takashi

    2017-01-01

    Kampo medicine is an original traditional medicine in Japan. Currently, 148 ethical Kampo formulations (Kampo prescription drugs) are registered in the National Health Insurance Price List. Kampo medicines can be prescribed under the national insurance system, which shows that they are part of conventional medicine in Japan. Japan has a unified drug approval system that does not distinguish between Western and Kampo medicines, and both are subject to the same regulations. The application for the market approval of ethical Kampo medicines is based on the general notification for drugs, i.e., "Handling of Ethical Combination Drugs" in "Precautions Necessary When Applying for Drug Marketing Approval" (Yakushokushinsa Notification No. 1121-12 of November 21, 2014). Furthermore, applications for the market approval of ethical Kampo medicines should follow the Kampo-specific notification of "Handling of Ethical Kampo Medicines" (Yakushin Notification No. 804 of June 25, 1980). Data from comparative studies with standard decoctions must be submitted with approval applications according to Yakushin 2 Notification No. 120 of May 31, 1985. The safety, efficacy, and quality of Kampo medicines are comprehensively assured by the Japanese Pharmacopoeia, Good Manufacturing Practice, Good Agricultural and Collection Practices, marketing approval certificate, approval standard, and pharmacovigilance. I believe that the basic framework for the market approval of ethical Kampo medicines has been established as described above. The key factors for the practical application of superior manufacturing technology and research achievements and the promotion of drug development are the specific guidelines for the approval of drugs of herbal origin.

  6. Coastal nonpoint pollution control program: Program development and approval guidance

    International Nuclear Information System (INIS)

    1993-01-01

    The document, developed by NOAA and EPA, contains guidance for states in developing and implementing their coastal nonpoint pollutant source programs. It describes the requirements that must be met, including: the geographic scope of the program; the pollutant sources to be addressed; the types of management measures used; the establishment of critical areas; technical assistance, public participation, and administrative coordination; and, the process for program submission and Federal approval. The document also contains the criteria by which NOAA and EPA will review the states' submissions

  7. 40 CFR 52.2122 - Approval status.

    Science.gov (United States)

    2010-07-01

    ... sources covered by CTGs issued by the previous January. (b) EPA disapproved South Carolina's generic...) APPROVAL AND PROMULGATION OF IMPLEMENTATION PLANS (CONTINUED) South Carolina § 52.2122 Approval status. (a) With the exceptions set forth in this subpart, the Administrator approves South Carolina's plans for...

  8. WHAT ON EARTH HAPPENED TO THE ACCOUNTING PROFESSION (ABSTRACT

    Directory of Open Access Journals (Sweden)

    Jerome J. DeRidder

    2004-01-01

    Full Text Available The Accounting Profession in the United States began with the 1896 NewYork Bill which provided for an examination to become a “Certified Public Accountant.”During this early period the professional accountant searched for the fairest presentation of financial data. The auditors responsibilities were not clearly defined nor were there any “Generally Accepted Principles.”Over the years, efforts were made to improve the level of financial reporting by the New York Stock Exchange, the Investment Bankers Association and by the Accounting Profession; however, they lacked authority to enforce their recommendations.Many times the profession was several criticized for their lack of uniform standards, relying upon precedent rather than using the scientific method and sometimes yielding to industry pressure on important issues. In 1956, Mr. Spacek, the managing partner of Arthur Anderson and Co. made a prophetic statement when at a commerce and industry luncheon he stated that the profession: “must wait for the CATASTROPHE — because we do not have a self-appraising profession.”Arthur Anderson and Co. no longer exists due to accounting fraud and irregularities. The Securities and Exchange Commission empowered by the SARBANES-OXLEY Act established a New Accounting Oversight Board Profession and they control the accounting Profession in the United States.

  9. 30 CFR 902.10 - State regulatory program approval.

    Science.gov (United States)

    2010-07-01

    ... Mining and Water Management, 3601 C Street, Suite 800, Anchorage, AK 99503-5925, Telephone: (907) 762... Section 902.10 Mineral Resources OFFICE OF SURFACE MINING RECLAMATION AND ENFORCEMENT, DEPARTMENT OF THE INTERIOR PROGRAMS FOR THE CONDUCT OF SURFACE MINING OPERATIONS WITHIN EACH STATE ALASKA § 902.10 State...

  10. Delighted when approved by others, to pieces when rejected: children's social anxiety magnifies the linkage between self- and other-evaluations.

    Science.gov (United States)

    Reijntjes, Albert; Thomaes, Sander; Boelen, Paul; van der Schoot, Menno; de Castro, Bram Orobio; Telch, Michael J

    2011-07-01

    Socially anxious children tend to attach great importance to others' evaluations of them. However, the extent to which they base their momentary feelings of self-worth (i.e., state self-esteem) on social (dis)approval is unclear. It is also unclear whether this exceedingly approval-based self-esteem is a common correlate of social anxiety and depression, or specifically linked to one or the other. Changes in children's state self-esteem were obtained in response to a manipulated peer evaluation outcome. Participants (N = 188) aged 10 to 13 took part in a rigged online computer contest and were randomized to receive positive or negative peer feedback. Self-reported state self-esteem was assessed via computer at baseline and immediately post-feedback. The predictive effects of self-reported social anxiety and depression symptoms on changes in state self-esteem were investigated. Hierarchical multiple regression analyses showed that children with higher social anxiety, as indexed by the fear of negative evaluation component, experienced significantly stronger increases in state self-esteem following peer approval (β = .26, p self-esteem following peer disapproval (β = -.23, p self-esteem (ps > .20). Socially anxious children's state self-esteem is strongly contingent on social approval. Because basing one's self-esteem on external validation has multiple negative consequences, these findings highlight the importance of teaching these children skills (e.g., making cognitive reappraisals) to weaken the linkage between other- and self-evaluations. © 2010 The Authors. Journal of Child Psychology and Psychiatry © 2010 Association for Child and Adolescent Mental Health.

  11. Accountability and Transparency: Essential Underpinnings of Quality Safeguards

    International Nuclear Information System (INIS)

    Everton, C.; Floyd, R.

    2015-01-01

    The fundamental purpose of IAEA safeguards is to maintain confidence in the international community of the compliance of States with their respective non-proliferation commitments. The safeguards system for ensuring this compliance produces the most important output, the IAEA's compliance findings. Confidence in the findings of any compliance verification system requires some basic elements such as independence, accountability, transparency, and quality management systems. Quality management systems are an internal set of documents and procedures that, while clearly important, need to incorporate an external communication component in order to engender confidence as to how compliance is being managed and ensured. This paper will explore the importance of these fundamentals to confidence in IAEA safeguards compliance conclusions, with a focus on the external communication elements of accountability and transparency. Accountability and transparency will be considered with different communication channels through which safeguards implementation matters are explained and reported and at different levels, facility, State, regional, and the IAEA. This will include communications by: the IAEA and State authorities to the general public; State authorities to peers in other national safeguards authorities (regional and beyond); and, the IAEA and State authorities to the international community as represented through the Board of Governors and General Conference. Examples will be presented of good practices in these areas to encourage greater accountability and transparency in the work of safeguards. (author)

  12. 40 CFR 52.1772 - Approval status.

    Science.gov (United States)

    2010-07-01

    ...) APPROVAL AND PROMULGATION OF IMPLEMENTATION PLANS (CONTINUED) North Carolina § 52.1772 Approval status. (a) With the exceptions set forth in this subpart, the Administrator approves North Carolina's plans for... CTGs issued by the previous January. (b) New Source review permits issued pursuant to section 173 of...

  13. 77 FR 3928 - Approval and Promulgation of Air Quality Implementation Plans; Virginia; Consumer and Commercial...

    Science.gov (United States)

    2012-01-26

    ... Incorporated by Reference, in order to make administrative changes for clarity, style, format, renumbering, and... follows: PART 52--[AMENDED] 0 1. The authority citation for 40 CFR part 52 continues to read as follows... Statutes State State citation Title/subject effective EPA approval date Explanation [former date SIP...

  14. NCLB Waivers and Accountability: The Graduation Rate Balancing Act

    Science.gov (United States)

    Young, Kathryn

    2013-01-01

    When it comes to state education accountability systems, times are changing fast. This is clearer than ever with the advent of not only waivers from No Child Left Behind (NCLB) but also the multitude of state accountability index systems and "A through F" school-grading systems rolling out across the country. The multiple measures of…

  15. 9 CFR 147.52 - Approved tests.

    Science.gov (United States)

    2010-01-01

    ... 9 Animals and Animal Products 1 2010-01-01 2010-01-01 false Approved tests. 147.52 Section 147.52 Animals and Animal Products ANIMAL AND PLANT HEALTH INSPECTION SERVICE, DEPARTMENT OF AGRICULTURE... Approved Tests § 147.52 Approved tests. (a) The procedures for the bacteriological examination of poultry...

  16. 30 CFR 14.10 - Post-approval product audit.

    Science.gov (United States)

    2010-07-01

    ..., AND APPROVAL OF MINING PRODUCTS REQUIREMENTS FOR THE APPROVAL OF FLAME-RESISTANT CONVEYOR BELTS General Provisions § 14.10 Post-approval product audit. (a) Approved conveyor belts will be subject to... based. MSHA will select an approved conveyor belt to be audited; the selected belt will be...

  17. Towards engagement, compliance and accountability

    Directory of Open Access Journals (Sweden)

    Annyssa Bellal

    2011-03-01

    Full Text Available The UN and other international and regional organisations are increasingly trying to hold armed non-state actors (ANSAs accountable at the international level for violations of international norms....

  18. Regulatory Approval Decisions in the Presence of Market Externalities: The Case of Genetically Modified Wheat

    OpenAIRE

    Furtan, William Hartley; Gray, Richard S.; Holzman, J.J.

    2005-01-01

    This study examines the optimal approval strategy for genetically modified (GM) wheat varieties in Canada and the United States. Without an affordable segregation system, the introduction of GM wheat will create a market for "lemons" that will result in the loss of important export markets. Using a differentiated product trade model for spring wheat, with endogenous technology pricing, a payoff matrix is generated for the possible approval outcomes. Results show that the existence of the mark...

  19. When accounting was economics

    Directory of Open Access Journals (Sweden)

    Mieczysław Dobija

    2015-04-01

    Full Text Available The presented considerations and reflections aim to search for the beginning of accounting in terms of both ideas and procedures that make up a system that is operative in practice. The thesis that the economic calculus and procedures forming an accounting system have existed since the beginnings of civilization seems to be sufficiently justified. It should, however, be recognized that there was an initial activation period of civilization processes. Research has led to the conclusion that it was accounting for labor, not capital, that served communities from their beginnings. However, on the basis of theory, labor and capital are two related categories and both lead to double-entry, which is a characteristic feature of accounting. In the days before the creation of writing, tokens were used for thousands of years for recording and accounting purposes, being a useful tool in maintaining balance in the socio-economic system. The development of city-states and the emergence of writing techniques have improved the system by replacing token records on clay tablets. The dominance of labor accounting continued until the eleventh century BC, to the dark ages. Contemporary accounting, although geared more to the measurement of capital and its changes in the economic processes, still continues to operate according to the old paradigm and is focused on inputs in their historical cost perspective.

  20. 78 FR 11984 - Approval and Promulgation of Implementation Plans; State of Hawaii; Update to Materials...

    Science.gov (United States)

    2013-02-21

    ... procedures for incorporating by reference federally-approved SIPs, as a result of consultations between EPA... procedures and ``Identification of plan'' format are discussed in further detail in the May 22, 1997 Federal... cause'' exemption in section 553(b)(3)(B) of the Administrative Procedures Act (APA) which, upon finding...

  1. 7 CFR 1710.406 - Loan approval.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 11 2010-01-01 2010-01-01 false Loan approval. 1710.406 Section 1710.406 Agriculture... GENERAL AND PRE-LOAN POLICIES AND PROCEDURES COMMON TO ELECTRIC LOANS AND GUARANTEES Application Requirements and Procedures for Loans § 1710.406 Loan approval. (a) A loan is approved when the Administrator...

  2. FINANCIAL ACCOUNTING QUALITY AND ITS DEFINING CHARACTERISTICS

    OpenAIRE

    Andra M. ACHIM; Anca O. CHIŞ

    2014-01-01

    The importance ofhigh-quality financial statements is highlighted by the main standard-setting institutions activating in the field of accounting and reporting. These have issued Conceptual Frameworks which state and describe the qualitative characteristics of accounting information. In this qualitative study, the research methodology consists of reviewing the literature related to the definition of accounting quality and striving for understanding how it can be explained. The main objective ...

  3. The politics of accountability for school curriculum: An Australian case study

    Science.gov (United States)

    Smithson, Alan

    1987-03-01

    This normative-descriptive case study of accountability for state school curriculum in South Australia has the following objectives. First, to seek to draw a distinction between accountability and responsibility: terms which have been confused by two South Australian Directors-General of Education (position akin to C.E.O. in the U.K. and Superintendent in the U.S.A.) with important consequences. Second, to present a model of accountability for state school curriculum, by which accountability for such curriculum may be judged democratic or non-democratic, and against which accountability for curriculum in South Australian state schools will be gauged. Third, to show that whilst the South Australian school system exhibits a large measure of bureaucratic or technocratic accountability for curriculum, there is no effective democratic accountability for curriculum, and to indicate a remedy for this situation. Finally, to point out the wider significance of the South Australian case study, and suggest that democracies currently re-structuring their educational systems would do well to keep the need for democratic accountability foremost in mind.

  4. 78 FR 68005 - Approval and Promulgation of Implementation Plans; Mississippi; Transportation Conformity SIP...

    Science.gov (United States)

    2013-11-13

    ...] Approval and Promulgation of Implementation Plans; Mississippi; Transportation Conformity SIP--Memorandum... transportation conformity criteria and procedures related to interagency consultation and enforceability of... conformity process to allow direct consultation among agencies at the Federal, state and local levels. This...

  5. The new forest carbon accounting framework for the United States

    Science.gov (United States)

    Domke, G. M.; Woodall, C. W.; Coulston, J.; Wear, D. N.; Healey, S. P.; Walters, B. F.

    2015-12-01

    The forest carbon accounting system used in recent National Greenhouse Gas Inventories (NGHGI) was developed more than a decade ago when the USDA Forest Service, Forest Inventory and Analysis annual inventory system was in its infancy and contemporary questions regarding the terrestrial sink (e.g., attribution) did not exist. The time has come to develop a new framework that can quickly address new questions, enables forest carbon analytics, and uses all the inventory information (e.g., disturbances and land use change) while having the flexibility to engage a wider breadth of stakeholders and partner agencies. The Forest Carbon Accounting Framework (FCAF) is comprised of a forest dynamics module and a land use dynamics module. Together these modules produce data-driven estimates of carbon stocks and stock changes in forest ecosystems that are sensitive to carbon sequestration, forest aging, and disturbance effects as well as carbon stock transfers associated with afforestation and deforestation. The new accounting system was used in the 2016 NGHGI report and research is currently underway to incorporate emerging non-live tree carbon pool data, remotely sensed information, and auxiliary data (e.g., climate information) into the FCAF.

  6. 76 FR 29649 - Approval and Promulgation of Air Quality Implementation Plans; Pennsylvania; Adoption of Control...

    Science.gov (United States)

    2011-05-23

    ... listed in the http://www.regulations.gov website. Although listed in the electronic docket, some... III. 40 CFR part 52 is amended as follows: PART 52--[AMENDED] 0 1. The authority citation for part 52... State citation Title/subject State EPA approval date explanation/Sec. effective date 52.2063 citation...

  7. The State of Accounting Education Scholarship in New Zealand

    Science.gov (United States)

    Adler, Ralph

    2012-01-01

    This paper examines publishing trends of New Zealand accounting education scholars over the 20-year period 1991-2010. Longitudinal analyses of the annual number of publications, research theme studied, researcher productivity, and institutional productivity, along with cross-sectional analyses of authors' Hirsch "h"-index scores, the…

  8. 18 CFR 131.20 - Application for approval of transfer of license.

    Science.gov (United States)

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Application for approval of transfer of license. 131.20 Section 131.20 Conservation of Power and Water Resources FEDERAL... a citizen of the United States of America. Subscribed and sworn to before me, a notary public of the...

  9. 29 CFR 1952.150 - Description of the plan as initially approved.

    Science.gov (United States)

    2010-07-01

    ... Carolina § 1952.150 Description of the plan as initially approved. (a) The Department of Labor has been designated by the Governor of North Carolina to administer the plan throughout the State. The Department of... are not covered by the Federal act by virtue of section 4(b)(1) thereof, dockside maritime and...

  10. Systems of accounting for and control of nuclear material

    International Nuclear Information System (INIS)

    1975-01-01

    The implementation of safeguards agreements has always involved governmental organizations to a greater or lesser extent, according to the practices of the State concerned. When the Safeguards Committee 1970 defined the structure and content of agreements required in connection with the Treaty on the Non-Proliferation of Nuclear Weapons, particular attention was paid to the contacts between States and the Agency during the implementation of such agreements. The basic idea was that in each State a national organization would, as far as possible, lay the foundations for international safeguards. Accordingly, NPT safeguards agreements contain the obligation of the State to establish and maintain a 'State's system of accountancy for and control of nuclear material'. The Agency document describing the structure and content of NPT safeguards agreements, INFCIRC/153, also known as the 'Blue Book', lays down the basic requirements for a State's system of accounting for and control of nuclear material - SSAC for short. The same document stipulates that the Agency in its safeguards work should take due account of the technical effectiveness of the SSAC. In practice, the effectiveness of SSACs may differ widely. To take due account of their effectiveness, the Agency has to analyse them, note the elements included in them and the requirements they meet, and consider the particular situations they are designed to cope with

  11. 23 CFR 810.106 - Approval of fringe and transportation corridor parking facilities.

    Science.gov (United States)

    2010-04-01

    ... agency or instrumentality of such State or political subdivision, has the authority and capability of...; and (8) Shall approve design standards for constructing the facility as developed in cooperation with... contract with any person to operate any parking facility constructed under this section. (c) In authorizing...

  12. Stress state reassessment of Romanian offshore structures taking into account corrosion influence

    Science.gov (United States)

    Joavină, R.; Zăgan, S.; Zăgan, R.; Popa, M.

    2017-08-01

    Progressive degradation analysis for extraction or exploration offshore structure, with appraisal of failure potential and the causes that can be correlated with the service age, depends on the various sources of uncertainty that require particular attention in design, construction and exploitation phases. Romanian self erecting platforms are spatial lattice structures consist of tubular steel joints, forming a continuous system with an infinite number of dynamic degrees of freedom. Reassessment of a structure at fixed intervals of time, recorrelation of initial design elements with the actual situation encountered in location and with structural behaviour represents a major asset in lowering vulnerabilities of offshore structure. This paper proposes a comparative reassessment of the stress state for an offshore structure Gloria type, when leaving the shipyard and at the end of that interval corresponding to capital revision, taking into account sectional changes due to marine environment corrosion. The calculation was done using Newmark integration method on a 3D model, asses of the dynamic loads was made through probabilistic spectral method.

  13. Institutions and accounting standard transformation:Observations from Japan

    Institute of Scientific and Technical Information of China (English)

    Naohiro; Urasaki

    2014-01-01

    This paper describes the transformation of Japan’s accounting standards over the past 2 decades and the driving forces behind this transformation. It also analyzes the current state of Japan’s accounting standards, which are characterized by the dichotomy of accounting systems inherited from the country’s political, economic and legal institutions. The discussion in this paper emphasizes that a single set of accounting standards is not always effective for every entity.

  14. Institutions and accounting standard transformation: Observations from Japan

    Directory of Open Access Journals (Sweden)

    Naohiro Urasaki

    2014-03-01

    Full Text Available This paper describes the transformation of Japan’s accounting standards over the past 2 decades and the driving forces behind this transformation. It also analyzes the current state of Japan’s accounting standards, which are characterized by the dichotomy of accounting systems inherited from the country’s political, economic and legal institutions. The discussion in this paper emphasizes that a single set of accounting standards is not always effective for every entity.

  15. Requirements for US regulatory approval of the International Thermonuclear Experimental Reactor (ITER)

    International Nuclear Information System (INIS)

    Petti, D.A.; Haire, J.C.

    1993-12-01

    The International Thermonuclear Experimental Reactor (ITER) is the first fusion machine that will have sufficient decay heat and activation product inventory to pose potential nuclear safety concerns. As a result, nuclear safety and environmental issues will be much more important in the approval process for the design, siting, construction, and operation of ITER in the United States than previous fusion devices, such as the Tokamak Fusion Test Reactor. The purpose of this report is (a) to provide an overview of the regulatory approval process for a Department of Energy (DOE) nuclear facility; (b) to present the dose limits used by DOE to protect workers, the public, and the environment from the risks of exposure to radiation and hazardous materials; (c) to discuss some key nuclear safety-related issues that must be addressed early in the Engineering Design Activities (EDA) to obtain regulatory approval; and (d) to provide general guidelines to the ITER Joint Central Team (JCT) concerning the development of a regulatory framework for the ITER project

  16. Zohydro approval by food and drug administration: controversial or frightening?

    Science.gov (United States)

    Manchikanti, Laxmaiah; Atluri, Sairam; Candido, Kenneth D; Boswell, Mark V; Simopoulos, Thomas T; Grider, Jay S; Falco, Frank J E; Hirsch, Joshua A

    2014-01-01

    The actions and regulations of the Food and Drug Administration (FDA) are crucial to the entire population of the U.S., specifically the public who take a multitude of drugs and providers who prescribe drugs and devices. Further, the FDA is relevant to investors, specifically in regards to biotech and pharmaceutical companies involved in developing new drugs. The FDA has been criticized for a lack of independence on the one hand and excessive regulatory and expanding authority without evidence and consistency of the actions on the other hand. The FDA approved a single-entity, long-acting, hydrocodone product (Zohydro, Zogenix, San Diego, CA) on October 25, 2013, against the recommendation of the FDA's own appointed scientific advisory panel, which voted 11 to 2 against the approval of Zohydro. Subsequent to the approval, multiple consumer safety organizations, health care agencies, addiction treatment providers, professional organizations, and other groups on the frontline of the opioid addiction epidemic have expressed concern. In addition, the US Congress and various state attorneys general raised serious concerns about the approval of Zohydro, which is highly addictive and may enhance the opioid addiction epidemic. Supporters of Zohydro contend that it is necessary and essential to manage chronic pain and improve functional status with no additional risk. Over the past 15 years, prescriptions for opioids have skyrocketed with the United States consuming more than 84% of the global oxycodone and more than 99% of the hydrocodone supply. The sharp increase in opioid prescribing has led to parallel increases in opioid addiction and overdose deaths, surpassing motor vehicle injuries in the U.S. Recent studies assessing the trends of medical use and misuse of opioid analgesics from 2000 to 2011 have concluded that the present trend of the continued increase in the medical use of opioid analgesics appears to contribute to increasing misuse, resulting in multiple health

  17. High Stakes Principalship--Sleepless Nights, Heart Attacks and Sudden Death Accountabilities: Reading Media Representations of the United States Principal Shortage.

    Science.gov (United States)

    Thomson, Pat; Blackmore, Jill; Sachs, Judyth; Tregenza, Karen

    2003-01-01

    Subjects a corpus of predominantly United States news articles to deconstructive narrative analysis and finds that the dominant media representation of principals' work is one of long hours, low salary, high stress, and sudden death from high stakes accountabilities. Notes that the media picture may perpetuate the problem, and that it is at odds…

  18. 30 CFR 14.7 - Approval marking and distribution records.

    Science.gov (United States)

    2010-07-01

    ..., EVALUATION, AND APPROVAL OF MINING PRODUCTS REQUIREMENTS FOR THE APPROVAL OF FLAME-RESISTANT CONVEYOR BELTS General Provisions § 14.7 Approval marking and distribution records. (a) An approved conveyor belt must be marketed only under the name specified in the approval. (b) Approved conveyor belt must be legibly and...

  19. 30 CFR 906.20 - Approval of Colorado abandoned mine land reclamation plan.

    Science.gov (United States)

    2010-07-01

    ... 30 Mineral Resources 3 2010-07-01 2010-07-01 false Approval of Colorado abandoned mine land reclamation plan. 906.20 Section 906.20 Mineral Resources OFFICE OF SURFACE MINING RECLAMATION AND ENFORCEMENT, DEPARTMENT OF THE INTERIOR PROGRAMS FOR THE CONDUCT OF SURFACE MINING OPERATIONS WITHIN EACH STATE COLORADO...

  20. Performance-Based Accountability in Qatar: A State in Progress

    Science.gov (United States)

    Jaafar, Sonia Ben

    2011-01-01

    It has become a normative practice to include Performance-Based Accountability (PBA) policies in educational reforms to foster school changes that enhance student learning and success. There is considerable variation in PBA models that have an important impact on how they operate in schools. It is, therefore, important to characterize PBA models…

  1. 78 FR 77571 - Fees for Certification Services and Approvals Performed Outside the United States; Technical...

    Science.gov (United States)

    2013-12-24

    ...-27043; Amdt. No. 61-132] RIN 2120-AI77 Fees for Certification Services and Approvals Performed Outside..., 2007 (72 FR 18556). In that rule, the FAA amended its regulations to revise the fee requirement for... direct final rule revising the fee requirement of 14 CFR 61.13 for the issuance of an airman certificate...

  2. 77 FR 24441 - Approval and Promulgation of Implementation Plans; California; Revisions to the California State...

    Science.gov (United States)

    2012-04-24

    ... the use of agricultural and commercial structural pesticides in the SJV to ensure that they do not... pesticides by 2014. Lastly, EPA is providing its response to a remand by the Ninth Circuit Court of Appeals..., the 9th Circuit Court of Appeals remanded the approval of PEST-1 to EPA with the instructions to...

  3. 75 FR 27647 - Approval and Promulgation of Air Quality Implementation Plans; Texas; Revisions to the Emission...

    Science.gov (United States)

    2010-05-18

    ... severable portions of two revisions to the Texas State Implementation Plan (SIP) submitted by the State of... further clarify procedures for using emission protocols and to update the approved list of emission credit... to recently recodified 30 TAC Chapter 117 provisions. EPA has determined that these SIP revisions...

  4. Drugs Approved for Kidney (Renal Cell) Cancer

    Science.gov (United States)

    ... Your Treatment Research Drugs Approved for Kidney (Renal Cell) Cancer This page lists cancer drugs approved by the ... not listed here. Drugs Approved for Kidney (Renal Cell) Cancer Afinitor (Everolimus) Aldesleukin Avastin (Bevacizumab) Axitinib Bevacizumab Cabometyx ( ...

  5. Towards the convergence of accounting treatment for intangible assets

    OpenAIRE

    Ramírez Córcoles, Yolanda

    2010-01-01

    This study aims at analysing the accounting treatment for identifiable intangible assets. Our research is based on the analysis of the Spanish regulation under the current General Accounting Plan of 2007 (from now on referred to as PGC-2007) and the international regulations stated by two important accounting regulation organisms: the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB). In particular, we will carry out a comparative study of the...

  6. 12 CFR 619.9270 - Qualified Public Accountant or External Auditor.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Qualified Public Accountant or External Auditor... § 619.9270 Qualified Public Accountant or External Auditor. A qualified public accountant or external... constituted State authority, identifying such person as a certified public accountant; (b) Is licensed to...

  7. Closing the GAAP Gap--The National Accounting Standards Struggle.

    Science.gov (United States)

    Garner, C. William

    1994-01-01

    By 1992, all states had adopted the Governmental Accounting Standards Board's (GASB) Generally Accepted Accounting Practices (GAAP). However, not all governments had implemented them by that date. Points out the advantages and weaknesses of GAAP. Concludes that the uniformity in accounting rules give greater assurance that the information…

  8. Electron momentum spectroscopy of aniline taking account of nuclear dynamics in the initial electronic ground state

    International Nuclear Information System (INIS)

    Farasat, M; Golzan, M M; Shojaei, S H R; Morini, F; Deleuze, M S

    2016-01-01

    The electronic structure, electron binding energy spectrum and (e, 2e) momentum distributions of aniline have been theoretically predicted at an electron impact energy of 1.500 keV on the basis of Born–Oppenheimer molecular dynamical simulations, in order to account for thermally induced nuclear motions in the initial electronic ground state. Most computed momentum profiles are rather insensitive to thermally induced alterations of the molecular structure, with the exception of the profiles corresponding to two ionization bands at electron binding energies comprised between ∼10.0 and ∼12.0 eV (band C) and between ∼16.5 and ∼20.0 eV (band G). These profiles are found to be strongly influenced by nuclear dynamics in the electronic ground state, especially in the low momentum region. The obtained results show that thermal averaging smears out most generally the spectral fingerprints that are induced by nitrogen inversion. (paper)

  9. The Translation of Accrual Accounting and Budgeting and the Reconfiguration of Public Sector Accountants' Identities

    DEFF Research Database (Denmark)

    D. Becker, Sebastian; Jagalla, Tobias; Skærbæk, Peter

    2014-01-01

    Under the umbrella of New Public Management (NPM) and managerialism, the last three decades have seen a widespread transformation of public sector accounting and budgeting from a cash to an accrual basis. Much of the ensuing research, however, has focused more on technical evaluations...... of these programmes and less on informing our knowledge of the interaction between such programmes and accountants. As public sector accountants (PSAs) are central entities in such programmes, the purpose of this paper is to focus on the reconfiguration of their identities. Using the theoretical lens of Actor......-Network-Theory (ANT) and its concept of translation, this study seeks to explain how PSAs’ identities were transformed through the introduction of Accrual Output-Based Budgeting (AOBB) in two German states. Our analysis shows that the change of accounting regime was not a straightforward one, but rather involved...

  10. 78 FR 17108 - Approval and Promulgation of Implementation Plans; State of Washington; Revised Format for...

    Science.gov (United States)

    2013-03-20

    ...), EPA revised the procedures for IBR'ing Federally-approved SIPs, as a result of consultations between... Violations--Notices 9/8/93 2/22/95, 60 FR 9778 132 Criminal Penalty 11/13/94 10/24/95, 60 FR 54439 133 Civil............ Regulatory Actions & Civil 9/21/95 2/26/97, 62 FR 8624......... Penalties. 400-240......... Criminal...

  11. Trial endpoints for drug approval in oncology: Chemoprevention.

    Science.gov (United States)

    Beitz, J

    2001-04-01

    As with other drugs, new drug applications for marketing approval of chemopreventive drugs must include data from adequate and well-controlled clinical trials that demonstrate effectiveness and safety for the intended use. This article summarizes the regulatory requirements for traditional marketing approval, as well as for approval under the accelerated approval regulations. Unlike traditional approval, accelerated approval is based on a surrogate endpoint that is reasonably likely to predict clinical benefit. Discussions with the Food and Drug Administration (FDA) regarding the validity of trial endpoints that may serve as surrogates for clinical benefit for accelerated approval should take place as early as possible in drug development. Meetings with the FDA to discuss these issues may be requested throughout the clinical development of a new drug.

  12. The establishment of computer system for nuclear material accounting

    International Nuclear Information System (INIS)

    Hong, Jong Sook; Lee, Byung Doo; Park, Ho Joon

    1988-01-01

    Computer based nuclear material accountancy system will not only increase the credibility of KOREA-IAEA safeguards agreement and bilateral agreements but also decrease the man-power needed to carry out the inspection activity at state level and at facility level. Computer software for nuclear material accounting for and control has been materialized the application to both item and bulk facilities and software for database at state level has been also established to maintain up -to-date status of nation-wide nuclear material inventory. Computer recordings and reporting have been realized to fulfill the national and international commitments to nuclear material accounting for and control. The exchange of information related to nuclear material accounting for has become possible by PC diskettes. (Author)

  13. 34 CFR 668.156 - Approved State process.

    Science.gov (United States)

    2010-07-01

    ... the success rate of students with high school diplomas; and (2) The State's process satisfies the... participating in the process to provide each student they admit without a high school diploma or its recognized... teachers and counselors regarding the student's classroom performance and satisfactory progress toward...

  14. Supplement to the approved requirements for the packaging, labelling and carriage of radioactive material by rail. Packaging, Labelling and Carriage of Radioactive Material by Rail Regulations 1996

    International Nuclear Information System (INIS)

    1999-01-01

    The ADR and RID Framework Directives require EC member states' arrangements for the carriage of dangerous goods on domestic road and rail journeys to align with the existing ADR and RID agreements which cover international journeys by road and rail. Because ADR and RID are updated every two years in line with technical and scientific developments, the ADR/RID Framework Directives are also revised on a two-year cycle, to require member states to amend their implementing legislation accordingly. In Great Britain, these two Directives were initially implemented on 1 September 1996 via regulations (usually referred to as the 'carriage regulations'), containing the general legal duties, supported by approved documents, and an Approved Code of Practice containing the detailed technical requirements. The following approved documents have been updated: (a) Approved Vehicle Requirements (AVR) - L89; (b) Approved Requirements and test methods for the classification and packaging of dangerous goods for carriage (ARTM) - L88; (c) Approved Requirements for the packaging, labelling and carriage of radioactive material by rail (ARCRR) - L94; (d) Approved Requirements for the construction of vehicles intended for the carriage of explosives by road (AEVR) - L92; and (e) Approved Carriage List (ACL) - L90

  15. Campaign Strategies and Voter Approval of School Referenda: A Mixed Methods Analysis

    Science.gov (United States)

    Johnson, Paul A.; Ingle, William Kyle

    2009-01-01

    Drawing from state administrative data and surveys of superintendents in Ohio, this mixed methods study examined factors associated with voters' approval of local school levies. Utilizing binomial logistic regression, this study found that new levies and poverty rates were significantly associated with a decrease in the likelihood of passage.…

  16. 75 FR 27340 - Enterprise Alabama Intrastate, LLC; Notice of Petition for Rate Approval

    Science.gov (United States)

    2010-05-14

    ... DEPARTMENT OF ENERGY Federal Energy Regulatory Commission [Docket No. PR10-21-000] Enterprise..., Enterprise Alabama Intrastate, LLC (Enterprise Alabama) filed a petition for rate approval pursuant to section 284.123(b)(2) of the Commission's regulations. Enterprise Alabama states it is filing to justify...

  17. 78 FR 54960 - Approval and Promulgation of Air Quality Implementation Plans; Massachusetts; Reasonably...

    Science.gov (United States)

    2013-09-09

    ... reasonably available control technology (RACT) for oxides of nitrogen (NO X ) and volatile organic compounds... are approving updates to two existing regulations limiting emissions of volatile organic compounds... certification in Massachusetts' January 31, 2008 SIP submittal that demonstrates that the state has adopted air...

  18. 76 FR 4537 - Approval and Promulgation of Air Quality Implementation Plans; Virginia; Adoption of the Revised...

    Science.gov (United States)

    2011-01-26

    ... or otherwise protected through www.regulations.gov or e-mail. The www.regulations.gov website is an... amended as follows: PART 52--[AMENDED] 0 1. The authority citation for 40 CFR part 52 continues to read as... Identification of plan. * * * * * (c) * * * EPA-Approved Virginia Regulations and Statutes State State citation...

  19. 77 FR 50936 - Approval and Promulgation of Air Quality Implementation Plans; Nevada; Regional Haze State and...

    Science.gov (United States)

    2012-08-23

    ... Letter at page 6. EPA's BART guidelines did not establish bright-line thresholds for cost- effectiveness... applicable thresholds for incremental cost-effectiveness or visibility improvement for the reasons discussed... thresholds for cost-effectiveness or visibility improvement, or challenge EPA's authority to approve a BART...

  20. Trends in global approvals of biotech crops (1992-2014).

    Science.gov (United States)

    Aldemita, Rhodora R; Reaño, Ian Mari E; Solis, Renando O; Hautea, Randy A

    2015-01-01

    With the increasing number of genetically modified (GM) events, traits, and crops that are developed to benefit the global population, approval of these technologies for food, feed, cultivation and import in each country may vary depending on needs, demand and trade interest. ISAAA established a GMO Approval Database to document global approvals of biotech crops. GM event name, crops, traits, developer, year of approval for cultivation, food/feed, import, and relevant dossiers were sourced from credible government regulatory websites and biosafety clearinghouses. This paper investigates the trends in GM approvals for food, feed and cultivation based on the number of approving countries, GM crops, events, and traits in the last 23 y (1992-2014), rationale for approval, factors influencing approvals, and their implications in GM crop adoption. Results show that in 2014, there was an accumulative increase in the number of countries granting approvals at 29 (79% developing countries) for commercial cultivation and 31 (70% developing countries) for food and 19 (80% developing developing) for feed; 2012 had the highest number of approving countries and cultivation approvals; 2011 had the highest number of country approvals for feed, and 2014 for food approvals. Herbicide tolerance trait had the highest events approved, followed by insect tolerance traits. Approvals for food product quality increased in the second decade. Maize had the highest number of events approved (single and stacked traits), and stacked traits product gradually increased which is already 30% of the total trait approvals. These results may indicate understanding and acceptance of countries to enhance regulatory capability to be able to benefit from GM crop commercialization. Hence, the paper provided information on the trends on the growth of the GM crop industry in the last 23 y which may be vital in predicting future GM crops and traits.

  1. Medicaid program; Medicaid Management Information Systems; conditions of approval and reapproval and procedures for reduction of federal financial participation--Health Care Financing Administration. Proposed rule.

    Science.gov (United States)

    1983-03-03

    This proposal adds to regulations new conditions and procedures for initial approval and for reapproval of Medicaid Management Information Systems (MMIS) to update the regulations to reflect additional requirements added by section 901 of the Mental Health Systems Act of 1980 (Pub. L. 96-398). The proposal specifies procedures for reducing the level of Federal financial participation in a State's administrative expenditures when a State fails to meet the conditions for initial operation, initial approval or reapproval of an MMIS. It also proposes procedures with respect to waivers of the conditions of approval and reapproval and to appeals of adverse decisions. These provisions are intended to improve States' MMIS, and to ensure efficient system operations, and to detect cases of fraud, waste, and abuse effectively.

  2. Corporate Governance and Accounting Conservatism in China

    Directory of Open Access Journals (Sweden)

    Donglin Xia

    2009-12-01

    Full Text Available A principal-agent relationship exists among creditors, shareholders and management, and information asymmetry among them leads to asymmetric loss functions, which induces conservative accounting. This paper investigates the determinants of accounting conservatism using accrual-based measures and data from 2001 to 2006 in China. We find that a higher degree of leverage, lower level of control of ultimate shareholders and lower level of management ownership lead to more conservative financial reporting. We also find that political concerns and pressures among state-owned enterprises are greater than those among non-state owned enterprises, which leads to more conservative financial reporting among the former. However, a decrease in such concerns leads to a decrease in accounting conservatism. Overall, we find that among the determinants of conservatism in China, debt is the most important, followed by ownership, and that board has little influence.

  3. Delighted when Approved by Others, to Pieces when Rejected: Children's Social Anxiety Magnifies the Linkage between Self- and Other-Evaluations

    Science.gov (United States)

    Reijntjes, Albert; Thomaes, Sander; Boelen, Paul; van der Schoot, Menno; de Castro, Bram Orobio; Telch, Michael J.

    2011-01-01

    Background: Socially anxious children tend to attach great importance to others' evaluations of them. However, the extent to which they base their momentary feelings of self-worth (i.e., state self-esteem) on social (dis)approval is unclear. It is also unclear whether this exceedingly approval-based self-esteem is a common correlate of social…

  4. The Evolution of Approval Services.

    Science.gov (United States)

    Warzala, Martin

    1994-01-01

    Describes major developments in book approval plans used by academic libraries for acquisition and for information dissemination and document distribution services based on approval-like concepts. Topics addressed include publishers; marketing; the impact of library automation; value-added services; the economic climate; the influence of…

  5. Education Funding and Student Outcomes: A Conceptual Framework for Measurement of the Alignment of State Education Finance and Academic Accountability Policies

    Science.gov (United States)

    Knoeppel, Robert C.; Della Sala, Matthew R.

    2015-01-01

    The conceptualization and measurement of education finance equity and adequacy has engaged researchers for more than three decades. At the same time, calls for increased academic accountability and higher student achievement in K-12 public education have reached new levels at both the national and state levels. Aligning these represents an…

  6. Approval plans issues and innovations

    CERN Document Server

    Katz, Linda S

    2013-01-01

    How can you, as an acquisition librarians, keep current on the output of hundreds of publishers? The answer, of course, is that you cannot. For over 30 years, approval plans have been used by librarians to acquire current titles, save staff time, and build core collections. Even today, these reasons seem appropriate, as libraries try to maintain up-to-date collections and control personnel and operating budgets. However, as shown in Approval Plans: Issues and Innovations, the use of approval plans is not so simple and straightforward; their use is subject to complex procedures and policies--an

  7. The Relationship Between Implementation of School-Wide Positive Behavior Intervention and Supports and Performance on State Accountability Measures

    Directory of Open Access Journals (Sweden)

    Adriana M. Marin

    2013-10-01

    Full Text Available This study examined data from 96 schools in a Southeastern U.S. state participating in training and/or coaching on School-Wide Positive Behavioral Interventions and Supports (SWPBIS provided by the State Personnel Development Grant (SPDG in their state. Schools studied either received training only (“non-intensive” sites or training and on-site coaching (“intensive” sites. Fidelity of implementation was self-evaluated by both types of schools using the Benchmarks of Quality (BOQ. Some schools were also externally evaluated using the School-Wide Evaluation Tool (SET, with those scoring 80% or higher determined “model sites.” Using an independent sample t-test, analyses revealed statistically significant differences between intensive and nonintensive schools’ Quality of Distribution Index (QDI scores and between model sites and nonmodel sites on QDI scores. Correlations were performed to determine whether the fidelity of implementation of SWPBIS as measured by the BOQ was related to any of the state’s accountability measures: performance classification, QDI, or growth.

  8. 76 FR 45769 - Notice of Request for Extension of Approval of an Information Collection; Pork and Poultry...

    Science.gov (United States)

    2011-08-01

    ...] Notice of Request for Extension of Approval of an Information Collection; Pork and Poultry Products From... regulations for pork and poultry products from Mexico transiting the United States. DATES: We will consider... information on pork and poultry products from Mexico transiting the United States, contact Dr. Lynette...

  9. 77 FR 24225 - Information Collection Approval; Temporary Non-Agricultural Employment of H-2B Aliens in the...

    Science.gov (United States)

    2012-04-23

    ... DEPARTMENT OF LABOR Employment and Training Administration Information Collection Approval; Temporary Non-Agricultural Employment of H-2B Aliens in the United States AGENCY: Employment and Training... the Temporary Non-Agricultural Employment of H-2B Aliens in the United States; Final Rule. See 77 FR...

  10. Theoretical and practical aspects of accounting agricultural land

    Directory of Open Access Journals (Sweden)

    Bryk Galyna Volodymyrivna

    2017-03-01

    Full Text Available The role of agricultural land as an important object of accounting is showed. The features of agricultural land as the main means of agricultural sector and as a major biological asset are characterized. The state of the current system of synthetic and analytical accounting of agricultural land are reflected, the proposals to adapt this accounting information for management are analyzed. The need of accounting agricultural land to the disclosure of qualitative indicators are established, the possibility and feasibility of tax rules to them are suggested. Directions for improvement of accounting agricultural land to ensure rational land using and uniform taxation.

  11. School Accountability and Youth Obesity: Can Physical Education Mandates Make a Difference?

    Directory of Open Access Journals (Sweden)

    Helen Schneider

    2013-01-01

    Full Text Available This paper explores the effect of accountability laws under No Child Left Behind Act (NCLB on obesity rates among school-aged children in the United States. Our results show that pressures due to school closures for poor performance, rewards for good performance, and assistance to schools that lag behind lead to lower levels of vigorous physical activity. This effect is significant for high school children only. We find no significant impact of school accountability laws on children in grades 3 through 8 after state characteristics such as state obesity rate are taken into account. We also find that state physical education mandates increase physical activity for children in grades 3 through 8 and mitigate the negative effect of accountability pressures on physical activity at the high school level where accountability pressures are most effective at decreasing physical activity and increasing obesity. The study shows that physical education mandates play an important role in promoting physical activity for all grades in our sample.

  12. 78 FR 72033 - Approval and Promulgation of Implementation Plans; Florida: General Requirements and Gasoline...

    Science.gov (United States)

    2013-12-02

    ...] Approval and Promulgation of Implementation Plans; Florida: General Requirements and Gasoline Vapor Control... Protection (FDEP), related to the State's gasoline vapor recovery program. This correcting amendment corrects... . SUPPLEMENTARY INFORMATION: This action corrects inadvertent errors in a rulemaking related to Florida's gasoline...

  13. 75 FR 12090 - Approval and Promulgation of Implementation Plans and Designation of Areas for Air Quality...

    Science.gov (United States)

    2010-03-12

    ... proposes to approve a request from the State of Indiana to redesignate Lake and Porter Counties to... (SIP), the State's plan for maintaining the eight-hour ozone standard through 2020 in Lake and Porter... inventories for Lake and Porter Counties as a revision of the Indiana SIP. Finally, EPA proposes to find...

  14. 78 FR 24745 - Agency Information Collection Activities: Announcement of Board Approval Under Delegated...

    Science.gov (United States)

    2013-04-26

    .... Section 14 states that institutions should consider liquidity costs, benefits, and risks in strategic... CFR 1320.16 (OMB Regulations on Controlling Paperwork Burdens on the Public). Board-approved... Reserve Board, and the other ARAs to make rules and regulations in order to implement the provisions of...

  15. 76 FR 65507 - Notice of Petition for Rate Approval; Eagle Ford Midstream, LP

    Science.gov (United States)

    2011-10-21

    ... Petition for Rate Approval; Eagle Ford Midstream, LP Take notice that on October 11, 2011, (Eagle Ford..., and its initial baseline Statement of Operating Conditions. Eagle Ford states that it is an existing..., currently providing intrastate services to its customers. Eagle Ford proposed rates for Section 311...

  16. Microcredit supply under Islamic Banking in Khartoum State, Sudan

    African Journals Online (AJOL)

    kirstam

    been negatively impacted by the financial sanctions imposed on Sudan since ... to in Arabic language as “Riba”1 is the most significant principle of Islamic finance. ..... of microcredit approval among those who maintain accounting records is ...

  17. Analysis of 2014's Thirty Best Undergraduate Accounting Programs

    Science.gov (United States)

    Adkins, Darlene A.; Geddie, Mary F.; Moore, Paula Hearn; Griffin, Richard B.

    2016-01-01

    This paper examines primarily the courses in the accounting major and a portion of the business core of the best thirty accounting programs in the United States as identified by the Accounting Degree Review. A thorough examination of each school's web site has been conducted to gather current (2014) information concerning the requirements for a…

  18. Vedolizumab: first global approval.

    Science.gov (United States)

    Poole, Raewyn M

    2014-07-01

    Vedolizumab [Entyvio(®) (US, Europe)], a humanized monoclonal antibody α4β7 integrin receptor antagonist, has been developed by Millennium Pharmaceuticals (d/b/a Takeda Pharmaceuticals International) for the treatment of ulcerative colitis and Crohn's disease. Vedolizumab has received its first global approval for the treatment of ulcerative colitis and Crohn's disease in the US, for use in adult patients with moderate-to-severe disease who have had an inadequate response, loss of response or intolerance to one or more standard therapies (corticosteroids, immunomodulators or tumour necrosis factor-α inhibitor) or demonstrated dependence on corticosteroids. Vedolizumab has since been approved for ulcerative colitis and Crohn's disease in the EU, Norway, Iceland and Liechtenstein. This article summarizes the milestones in the development of vedolizumab leading to its first approval for the treatment of ulcerative colitis and Crohn's disease.

  19. A planning support system to optimize approval of private housing development projects

    Science.gov (United States)

    Hussnain, M. Q.; Wakil, K.; Waheed, A.; Tahir, A.

    2016-06-01

    Out of 182 million population of Pakistan, 38% reside in urban areas having an average growth rate of 1.6%, raising the urban housing demand significantly. Poor state response to fulfil the housing needs has resulted in a mushroom growth of private housing schemes (PHS) over the years. Consequently, only in five major cities of Punjab, there are 383 legal and 150 illegal private housing development projects against 120 public sector housing schemes. A major factor behind the cancerous growth of unapproved PHS is the prolonged and delayed approval process in concerned approval authorities requiring 13 months on average. Currently, manual and paper-based approaches are used for vetting and for granting the permission which is highly subjective and non-transparent. This study aims to design a flexible planning support system (PSS) to optimize the vetting process of PHS projects under any development authority in Pakistan by reducing time and cost required for site and documents investigations. Relying on the review of regulatory documents and interviews with professional planners and land developers, this study describes the structure of a PSS developed using open- source geo-spatial tools such as OpenGeo Suite, PHP, and PostgreSQL. It highlights the development of a Knowledge Module (based on regulatory documents) containing equations related to scheme type, size (area), location, access road, components of layout plan, planning standards and other related approval checks. Furthermore, it presents the architecture of the database module and system data requirements categorized as base datasets (built-in part of PSS) and input datasets (related to the housing project under approval). It is practically demonstrated that developing a customized PSS to optimize PHS approval process in Pakistan is achievable with geospatial technology. With the provision of such a system, the approval process for private housing schemes not only becomes quicker and user-friendly but also

  20. 19 CFR 115.55 - Termination of approval.

    Science.gov (United States)

    2010-04-01

    ... vehicle by a major repair or alteration of any of the essential features required in § 115.51. Repairs by... TREASURY CARGO CONTAINER AND ROAD VEHICLE CERTIFICATION PURSUANT TO INTERNATIONAL CUSTOMS CONVENTIONS Procedures for Approval of Individual Road Vehicles § 115.55 Termination of approval. Approval of a road...

  1. Horizontal accountability and presidential dominance: a difficult combination. The case of the Dominican Republic, 1967-2009

    Directory of Open Access Journals (Sweden)

    Leiv MARSTEINTREDET

    2011-03-01

    Full Text Available This article studies horizontal accountability in the Dominican Republic. First it analyses the rules regulating the system of checks and balances. Although important, institutional rules cannot explain the variation in the levels of accountability across time found in the Dominican case. Therefore, the article focuses on the execution of national budgets and the financial situation of the accountability institutions. The article suggests using an index of budgetary disproportionality based on a comparison of the congressionally approved budget and the executed budget to measure the level of horizontal accountability. A multivariate time-series regression analysis shows that budgetary disproportionality increases with presidential dominance. The article concludes that for the period 1967-2009, it is presidential behaviour more than any other factor that has prevented an effective system of checks and balances. Therefore the case confirms O’Donnell’s hypothesis of Delegative Democracies.

  2. 30 CFR 75.1108 - Approved conveyor belts.

    Science.gov (United States)

    2010-07-01

    ... 30 Mineral Resources 1 2010-07-01 2010-07-01 false Approved conveyor belts. 75.1108 Section 75... Fire-Resistant Hydraulic Fluids on Underground Equipment § 75.1108 Approved conveyor belts. (a) Until December 31, 2009 conveyor belts placed in service in underground coal mines shall be: (1) Approved under...

  3. 76 FR 77150 - Approval and Promulgation of Air Quality Implementation Plans; Virginia; General Conformity...

    Science.gov (United States)

    2011-12-12

    ... Promulgation of Air Quality Implementation Plans; Virginia; General Conformity Requirements for Federal... incorporate revisions to Federal general conformity requirements promulgated in July of 2006 and in April of 2010. EPA is approving this Virginia SIP revision to update its state general conformity requirements...

  4. Planning and accounting for government orders of business of cinematography

    Directory of Open Access Journals (Sweden)

    V.V. Zhuk

    2015-03-01

    Full Text Available Deals with the nature, structure and main elements of the financial and economic relations of the state and cinema, the mechanisms of interaction. Established that rise to financial and economic relations between the state and entity cinematography, while state support, are predictions in the state budget expenditure for this purpose. Thus the totality of relations during state support filmmaking advisable to divide into five stages. In particular, this part of film in the competition (competition programs, the conclusion of the state contract, the state contract execution, reporting for the manufacture of the final product - the film that provides order and displayed in the accounting as an intangible asset and the accounting of income and expenses for production of the film according to the state order and order cancellation on income.

  5. A Literature Review on the Determinants of Accounting Quality

    OpenAIRE

    DEMİREL ARICI, Nuray; KARĞIN, Mahmut

    2017-01-01

    Since accounting quality contains conceptually more than one dimension and measure, it is difficult to be stated with only one definition. However, International Accounting Standards Board (IASB) dealt with the concept from a utilitarian approach. In other words, if accounting provides useful information to users in their decision making process, then it is well-qualified. Qualitative characteristics that are useful in terms of accounting information need to be addressed in Conceptual Framewo...

  6. 78 FR 41846 - Approval and Promulgation of Implementation Plans; New York State Ozone Implementation Plan Revision

    Science.gov (United States)

    2013-07-12

    ... Pavement and Asphalt Based Surface Coating,'' (see 77 FR 13974). It is important to note that EPA is... approved regulations'' in 40 CFR 52.1670 for the Part 241, ``Asphalt Pavement and Asphalt Based Surface..., this action: Is not a ``significant regulatory action'' subject to review by the Office of Management...

  7. Public accountability needs to be enforced -a case study of the governance arrangements and accountability practices in a rural health district in Ghana.

    Science.gov (United States)

    Van Belle, Sara; Mayhew, Susannah H

    2016-10-12

    Improving public accountability is currently high on the global agenda. At the same time, the organisation of health services in low- and middle-income countries is taking place in fragmented institutional landscapes. State and non-state actors are involved in increasingly complex governance arrangements. This often leads to coordination problems, confusion of roles and responsibilities and possibly accountability gaps. This study aimed at assessing the governance arrangements and the accountability practices of key health actors at the level of a Ghanaian health district with the aim to understand how far public accountability is achieved. We adopted the case study design as it allows for in-depth analysis of the governance arrangements and accountability relations between actors, their formal policies and actual accountability practices towards the public and towards stakeholders. Data were collected at a rural health district using in-depth interviews, observation and document review. In the analysis, we used a four-step sequence: identification of the key actors and their relationships, description of the multi-level governance arrangements, identification of the actual accountability relations and practices between all actors and finally appraisal of the public accountability practices, which we define as those practices that ensure direct accountability towards the public. In this rural health district with few (international) non-governmental organisations and private sector providers, accountability linkages towards management and partners in health programmes were found to be strong. Direct accountability towards the public, however, was woefully underdeveloped. This study shows that in settings where there is a small number of actors involved in organising health care, and where the state actors are underfunded, the intense interaction can lead to a web of relations that favours collaboration between partners in health service delivery, but fails public

  8. American State Gun Law Strength and State Resident Differences in Neuroticism Levels

    Directory of Open Access Journals (Sweden)

    Stewart J. H. McCann

    2016-04-01

    Full Text Available Relations between state gun law strength and state-aggregated levels of Republican leaning, gun ownership, and resident Big Five neuroticism (based on 619,397 residents nationally were determined in a state-level analysis of the 50 American states using multiple regression strategies with state socioeconomic status, white population percent, and urban population percent statistically controlled. In a standard hierarchical model with state gun law strength as the criterion, the three demographic variables accounted for 44.4% of the variance and the Big Five accounted for another 21.9%. When the Big Five entered stepwise after the demographics, neuroticism was the sole significant personality predictor, accounting for another 13.4% of the variance. Greater state gun law strength was associated with higher state resident neuroticism. Further hierarchical regression analyses showed that state Republican leaning and gun ownership could account separately and jointly for significant variance in state gun law strength but not with state resident neuroticism controlled.

  9. 42 CFR 433.32 - Fiscal policies and accountability.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 4 2010-10-01 2010-10-01 false Fiscal policies and accountability. 433.32 Section 433.32 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES... Administration Provisions § 433.32 Fiscal policies and accountability. A State plan must provide that the...

  10. 42 CFR 457.226 - Fiscal policies and accountability.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 4 2010-10-01 2010-10-01 false Fiscal policies and accountability. 457.226 Section 457.226 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN... Claims; Reduction of Federal Medical Payments § 457.226 Fiscal policies and accountability. A State plan...

  11. Multiple Measures Accountability Systems: A Perspective from Vermont

    Science.gov (United States)

    Fowler, Amy

    2018-01-01

    In response to Bae's (2018) "Redesigning systems of school accountability: A multiple measures approach to accountability and support," this commentary expands on some key considerations for states and school districts as they seek different ways to support school improvement while also addressing the competing demands of educators,…

  12. FINANCIAL ACCOUNTING QUALITY AND ITS DEFINING CHARACTERISTICS

    Directory of Open Access Journals (Sweden)

    Andra M. ACHIM

    2014-11-01

    Full Text Available The importance ofhigh-quality financial statements is highlighted by the main standard-setting institutions activating in the field of accounting and reporting. These have issued Conceptual Frameworks which state and describe the qualitative characteristics of accounting information. In this qualitative study, the research methodology consists of reviewing the literature related to the definition of accounting quality and striving for understanding how it can be explained. The main objective of the study is to identify the characteristics information should possess in order to be of high quality. These characteristics also contribute to the way of defining financial accounting quality. The main conclusions that arise from this research are represented by the facts that indeed financial accounting quality cannot be uniquely defined and that financial information is of good quality when it enhances the characteristics incorporated in the conceptual frameworks issued by both International Accounting Standards Board and Financial Accounting Standards Board.

  13. 27 CFR 5.55 - Certificates of label approval.

    Science.gov (United States)

    2010-04-01

    ..., DEPARTMENT OF THE TREASURY LIQUORS LABELING AND ADVERTISING OF DISTILLED SPIRITS Requirements for Approval of... certificates of label approval and certificates of exemption from label approval, as well as appeal procedures...

  14. 30 CFR 950.12 - State program provisions and amendments not approved.

    Science.gov (United States)

    2010-07-01

    ... baseline surface water data on acidity; (4) Deletion of the locational data requirements for monitoring... Chapter XII which would have allowed personal property other than allowed by 30 CFR 800.5 (cash accounts...

  15. Materials to be covered by accountancy and control

    International Nuclear Information System (INIS)

    Bellinger, J.

    1989-01-01

    In the State System of Accounting for and Control of Nuclear Materials it is the responsibility of the National Authority to prescribe the points at which nuclear material begins to attract full accounting and control, and when accounting and control are terminated. NPT-type safeguards agreements, as well as prescribing the starting and terminating ponts for international safeguards, permit exemption and de-exemption from safeguards. These matters are discussed with the Australian experience providing examples

  16. 46 CFR 188.10-3 - Approved container.

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 7 2010-10-01 2010-10-01 false Approved container. 188.10-3 Section 188.10-3 Shipping... PROVISIONS Definition of Terms Used in This Subchapter § 188.10-3 Approved container. This term means a container which is properly labeled, marked and approved by DOT for the commodity which it contains. [CGFR...

  17. ACCOUNTING AND AUDIT OPERATIONS ON CURRENT ACCOUNT

    Directory of Open Access Journals (Sweden)

    Koblyanska Olena

    2018-03-01

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

  18. 78 FR 46141 - Approval and Disapproval of Air Quality State Implementation Plans; Arizona; Regional Haze and...

    Science.gov (United States)

    2013-07-30

    ... for BART: ASARCO Hayden Smelter (Hayden Smelter); Freeport-McMoRan Inc. Miami Smelter (Miami Smelter..., we proposed to approve revisions to the sets of BART-eligible units at the Hayden and Miami Smelters... the Miami Smelter is exempt from a BART analysis for nitrogen oxides (NO X ), and that the Hayden...

  19. Electron momentum spectroscopy of dimethyl ether taking account of nuclear dynamics in the electronic ground state

    International Nuclear Information System (INIS)

    Morini, Filippo; Deleuze, Michael Simon; Watanabe, Noboru; Kojima, Masataka; Takahashi, Masahiko

    2015-01-01

    The influence of nuclear dynamics in the electronic ground state on the (e,2e) momentum profiles of dimethyl ether has been analyzed using the harmonic analytical quantum mechanical and Born-Oppenheimer molecular dynamics approaches. In spite of fundamental methodological differences, results obtained with both approaches consistently demonstrate that molecular vibrations in the electronic ground state have a most appreciable influence on the momentum profiles associated to the 2b 1 , 6a 1 , 4b 2 , and 1a 2 orbitals. Taking this influence into account considerably improves the agreement between theoretical and newly obtained experimental momentum profiles, with improved statistical accuracy. Both approaches point out in particular the most appreciable role which is played by a few specific molecular vibrations of A 1 , B 1 , and B 2 symmetries, which correspond to C–H stretching and H–C–H bending modes. In line with the Herzberg-Teller principle, the influence of these molecular vibrations on the computed momentum profiles can be unraveled from considerations on the symmetry characteristics of orbitals and their energy spacing

  20. State waste discharge permit application for the 200 Area Effluent Treatment Facility and the State-Approved Land Disposal Site

    International Nuclear Information System (INIS)

    1993-08-01

    Application is being made for a permit pursuant to Chapter 173--216 of the Washington Administrative Code (WAC), to discharge treated waste water and cooling tower blowdown from the 200 Area Effluent Treatment Facility (ETF) to land at the State-Approved Land Disposal Site (SALDS). The ETF is located in the 200 East Area and the SALDS is located north of the 200 West Area. The ETF is an industrial waste water treatment plant that will initially receive waste water from the following two sources, both located in the 200 Area on the Hanford Site: (1) the Liquid Effluent Retention Facility (LERF) and (2) the 242-A Evaporator. The waste water discharged from these two facilities is process condensate (PC), a by-product of the concentration of waste from DSTs that is performed in the 242-A Evaporator. Because the ETF is designed as a flexible treatment system, other aqueous waste streams generated at the Hanford Site may be considered for treatment at the ETF. The origin of the waste currently contained in the DSTs is explained in Section 2.0. An overview of the concentration of these waste in the 242-A Evaporator is provided in Section 3.0. Section 4.0 describes the LERF, a storage facility for process condensate. Attachment A responds to Section B of the permit application and provides an overview of the processes that generated the wastes, storage of the wastes in double-shell tanks (DST), preliminary treatment in the 242-A Evaporator, and storage at the LERF. Attachment B addresses waste water treatment at the ETF (under construction) and the addition of cooling tower blowdown to the treated waste water prior to disposal at SALDS. Attachment C describes treated waste water disposal at the proposed SALDS

  1. 76 FR 41075 - Approval and Promulgation of Air Quality Implementation Plans; Illinois; Indiana; Michigan...

    Science.gov (United States)

    2011-07-13

    ... requirements are designed to ensure that the structural components of each state's air quality management... Management (IDEM); Michigan Department of Environmental Quality (MDEQ); Minnesota Pollution Control Agency... ENVIRONMENTAL PROTECTION AGENCY 40 CFR Part 52 [EPA-R05-OAR-2007-1179; FRL-9436-7] Approval and...

  2. 76 FR 49313 - Approval and Promulgation of Implementation Plans North Carolina: Prevention of Significant...

    Science.gov (United States)

    2011-08-10

    ... Code (NCAC), Subchapter 2D .0530, subsections (a), (b), (g), (i), (u), and (v) (from North Carolina's... and Promulgation of Implementation Plans North Carolina: Prevention of Significant Deterioration and...: EPA is taking final action to approve revisions to the North Carolina State Implementation Plan (SIP...

  3. On school choice and test-based accountability.

    Directory of Open Access Journals (Sweden)

    Damian W. Betebenner

    2005-10-01

    Full Text Available Among the two most prominent school reform measures currently being implemented in The United States are school choice and test-based accountability. Until recently, the two policy initiatives remained relatively distinct from one another. With the passage of the No Child Left Behind Act of 2001 (NCLB, a mutualism between choice and accountability emerged whereby school choice complements test-based accountability. In the first portion of this study we present a conceptual overview of school choice and test-based accountability and explicate connections between the two that are explicit in reform implementations like NCLB or implicit within the market-based reform literature in which school choice and test-based accountability reside. In the second portion we scrutinize the connections, in particular, between school choice and test-based accountability using a large western school district with a popular choice system in place. Data from three sources are combined to explore the ways in which school choice and test-based accountability draw on each other: state assessment data of children in the district, school choice data for every participating student in the district choice program, and a parental survey of both participants and non-participants of choice asking their attitudes concerning the use of school report cards in the district. Results suggest that choice is of benefit academically to only the lowest achieving students, choice participation is not uniform across different ethnic groups in the district, and parents' primary motivations as reported on a survey for participation in choice are not due to test scores, though this is not consistent with choice preferences among parents in the district. As such, our results generally confirm the hypotheses of choice critics more so than advocates. Keywords: school choice; accountability; student testing.

  4. 76 FR 16772 - Notice of Public Information Collection(s) Being Submitted for Review and Approval to the Office...

    Science.gov (United States)

    2011-03-25

    .... Respondents: Business or other for-profit entities and State, local or tribal government. Number of... the technical standards set forth in Sec. 76.605(a)(11). 47 CFR 76.601 the local franchising authority... currently approved collection. Respondents: Not-for-profit institutions; State, local or tribal government...

  5. Modeling liquid-vapor equilibria with an equation of state taking into account dipolar interactions and association by hydrogen bonding

    International Nuclear Information System (INIS)

    Perfetti, E.

    2006-11-01

    Modelling fluid-rock interactions as well as mixing and unmixing phenomena in geological processes requires robust equations of state (EOS) which must be applicable to systems containing water, gases over a broad range of temperatures and pressures. Cubic equations of state based on the Van der Waals theory (e. g. Soave-Redlich-Kwong or Peng-Robinson) allow simple modelling from the critical parameters of the studied fluid components. However, the accuracy of such equations becomes poor when water is a major component of the fluid since neither association trough hydrogen bonding nor dipolar interactions are accounted for. The Helmholtz energy of a fluid may be written as the sum of different energetic contributions by factorization of partition function. The model developed in this thesis for the pure H 2 O and H 2 S considers three contributions. The first contribution represents the reference Van der Waals fluid which is modelled by the SRK cubic EOS. The second contribution accounts for association through hydrogen bonding and is modelled by a term derived from Cubic Plus Association (CPA) theory. The third contribution corresponds to the dipolar interactions and is modelled by the Mean Spherical Approximation (MSA) theory. The resulting CPAMSA equation has six adjustable parameters, which three represent physical terms whose values are close to their experimental counterpart. This equation results in a better reproduction of the thermodynamic properties of pure water than obtained using the classical CPA equation along the vapour-liquid equilibrium. In addition, extrapolation to higher temperatures and pressure is satisfactory. Similarly, taking into account dipolar interactions together with the SRK cubic equation of state for calculating molar volume of H 2 S as a function of pressure and temperature results in a significant improvement compared to the SRK equation alone. Simple mixing rules between dipolar molecules are proposed to model the H 2 O-H 2 S

  6. Changes in Accounting Education Include Increased Use of Writing Tasks.

    Science.gov (United States)

    McCleary, Bill

    1997-01-01

    The future of accounting education has already arrived at the Department of Accountancy at the University of Illinois-Champaign, United States' top accounting school. "Project Discovery" is a 5-year-old program that incorporates many current trends in educational innovation, such as writing across the curriculum, collaborative learning,…

  7. Account of the Pauli principle in the quasiparticle-phonon nuclear model

    International Nuclear Information System (INIS)

    Molina, Kh.L.

    1980-01-01

    The correlation effects in the ground states of even-even deformed nuclei on their one- and two-phonon states are studied in terms of the semimicroscopic nuclear theory. A secular equation for one-phonon excitations is derived, which take into account, in average, exact commutation relations between quasiparticle operators. It is demonstrated, that the account of the correlation in the ground state can significantly influence the values of the wave function two-phonon components

  8. State system of accounting for and control of nuclear materials and Protocol Additional in the Slovak Republic

    International Nuclear Information System (INIS)

    Bencova, A.

    2001-01-01

    Full text: The State System of Accounting for and Control of Nuclear Materials (SSAC) which is established in the Slovak Republic was developed by the former Czechoslovak Atomic Energy Commission and after splitting of the Czechoslovak Republic in 1993 it has been fully accepted by the regulatory authority of the Slovak Republic. This system is based on requirements of the safeguards agreement between the government of the Czechoslovak Republic and the IAEA (which has been accepted by the government of the Slovak Republic), known as INFCIRC/173. The agreement is conforming to INFCIRC/153 i. e. it is reflecting requirements of the Treaty on the Non - Proliferation of Nuclear Weapons (NPT) which was signed by the government of the Czechoslovak Socialist Republic on 01. 07. 1968 and in March 1993 was accepted by the government of the Slovak Republic. The SSAC in the Slovak Republic has national and international objectives. Organisational and functional elements of the SSAC in the Slovak Republic can be addressed in the following six major areas: a) Authority and Responsibility; b) Laws, Regulations and Other Measures; c) SSAC Information System; d) Establishment of Requirements for Nuclear Materials Accounting and Control; e) Ensuring Compliance; f) Technical Support. Legal Basis for the IAEA inspection activities is an Agreement between the government of the Slovak Republic and the IAEA (INFCIRC/173). The Agreement is supplemented by the Subsidiary Arrangement (SA), which contains in the general part the requirements on accountancy documentation, reports and inspections. The Facility Attachment is a part of SA, which contains information specific for individual MBA, mainly: a brief description of the facility, its purpose, nominal capacity, geographic location, the name and address; location and flow of nuclear materials, a description of features of the facility relating to material accountancy, containment and surveillance; a description of the existing and

  9. 77 FR 74590 - Approval and Promulgation of Air Quality Implementation Plans; Indiana; South Bend/Elkhart...

    Science.gov (United States)

    2012-12-17

    ... the SIP as required by section 176(c) of the CAA. The MOVES model is EPA's state-of-the-art tool for... Executive Order 13175 (65 FR 67249, November 9, 2000), because the SIP is not approved to apply in Indian...

  10. Upper Elementary Grades Bear the Brunt of Accountability

    Science.gov (United States)

    Anderson, Lorin W.

    2009-01-01

    Upper elementary teachers won't be surprised to learn that in every state, students enrolled in grades 3 through 8 bear the brunt of educational accountability. All states test all students at these grade levels in English/language arts and mathematics. Furthermore, an increasing number of states are testing students at selected elementary and…

  11. Hawaii State Plan for Occupational Safety and Health. Final rule.

    Science.gov (United States)

    2012-09-21

    This document announces the Occupational Safety and Health Administration's (OSHA) decision to modify the Hawaii State Plan's ``final approval'' determination under Section 18(e) of the Occupational Safety and Health Act (the Act) and to transition to ``initial approval'' status. OSHA is reinstating concurrent federal enforcement authority over occupational safety and health issues in the private sector, which have been solely covered by the Hawaii State Plan since 1984.

  12. 18 CFR 367.4093 - Account 409.3, Income taxes, extraordinary items.

    Science.gov (United States)

    2010-04-01

    ... NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4093 Account 409.3, Income taxes, extraordinary items. This account must include the amount of those local, state and... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 409.3, Income...

  13. The integration of computerised accounting in the accounting curriculum as an educational learning curve for students entering the business world

    Directory of Open Access Journals (Sweden)

    Elmarie Papageorgiou

    2014-06-01

    Full Text Available At universities, educating students on real-life practices is one of the key drivers in a changing academic environment. Academic institutions encourage the study of the learning environment and ensure that appropriate strategies are in place for educating students. A first-year Accounting I student stated the importance of computerised accounting: ‘Computerised accounting is used in the workplace and therefore using it in varsity, grants students a view on how things will be after completion of their respective degrees.’ Accordingly, the purpose of this study was to empirically investigate the perceived acquisition of information technology (IT knowledge and determine the skills required for students to convert the knowledge gained into actions as a learning curve for accounting students entering the business world. The results indicated that students’ knowledge of Accounting I increased with the integration of computerised Accounting in the Accounting I Curriculum.

  14. Trends in global approvals of biotech crops (1992–2014)

    Science.gov (United States)

    Aldemita, Rhodora R; Reaño, Ian Mari E; Solis, Renando O; Hautea, Randy A

    2015-01-01

    ABSTRACT With the increasing number of genetically modified (GM) events, traits, and crops that are developed to benefit the global population, approval of these technologies for food, feed, cultivation and import in each country may vary depending on needs, demand and trade interest. ISAAA established a GMO Approval Database to document global approvals of biotech crops. GM event name, crops, traits, developer, year of approval for cultivation, food/feed, import, and relevant dossiers were sourced from credible government regulatory websites and biosafety clearinghouses. This paper investigates the trends in GM approvals for food, feed and cultivation based on the number of approving countries, GM crops, events, and traits in the last 23 y (1992–2014), rationale for approval, factors influencing approvals, and their implications in GM crop adoption. Results show that in 2014, there was an accumulative increase in the number of countries granting approvals at 29 (79% developing countries) for commercial cultivation and 31 (70% developing countries) for food and 19 (80% developing developing) for feed; 2012 had the highest number of approving countries and cultivation approvals; 2011 had the highest number of country approvals for feed, and 2014 for food approvals. Herbicide tolerance trait had the highest events approved, followed by insect tolerance traits. Approvals for food product quality increased in the second decade. Maize had the highest number of events approved (single and stacked traits), and stacked traits product gradually increased which is already 30% of the total trait approvals. These results may indicate understanding and acceptance of countries to enhance regulatory capability to be able to benefit from GM crop commercialization. Hence, the paper provided information on the trends on the growth of the GM crop industry in the last 23 y which may be vital in predicting future GM crops and traits. PMID:26039675

  15. A Research on the Responsibility of Accounting Professionals to Determine and Prevent Accounting Errors and Frauds: Edirne Sample

    Directory of Open Access Journals (Sweden)

    Semanur Adalı

    2017-09-01

    Full Text Available In this study, the ethical dimensions of accounting professionals related to accounting errors and frauds were examined. Firstly, general and technical information about accounting were provided. Then, some terminology on error, fraud and ethics in accounting were discussed. Study also included recent statistics about accounting errors and fraud as well as presenting a literature review. As the methodology of research, a questionnaire was distributed to 36 accounting professionals residing in Edirne city of Turkey. The collected data were then entered to the SPSS package program for analysis. The study revealed very important results. Accounting professionals think that, accounting chambers do not organize enough seminars/conferences on errors and fraud. They also believe that supervision and disciplinary boards of professional accounting chambers fulfill their responsibilities partially. Attitude of professional accounting chambers in terms of errors, fraud and ethics is considered neither strict nor lenient. But, most accounting professionals are aware of colleagues who had disciplinary penalties. Most important and effective tool to prevent errors and fraud is indicated as external audit, but internal audit and internal control are valued as well. According to accounting professionals, most errors occur due to incorrect data received from clients and as a result of recording. Fraud is generally made in order to get credit from banks and for providing benefits to the organization by not showing the real situation of the firm. Finally, accounting professionals state that being honest, trustworthy and impartial is the basis of accounting profession and accountants must adhere to ethical rules.

  16. 7 CFR 1955.22 - State supplements.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 14 2010-01-01 2009-01-01 true State supplements. 1955.22 Section 1955.22 Agriculture... Real and Chattel Property § 1955.22 State supplements. State Supplements will be prepared with the... supplements will be submitted to the National Office for post approval in accordance with FmHA or its...

  17. 77 FR 31262 - Approval and Promulgation of Implementation Plans; Kentucky; Louisville; Fine Particulate Matter...

    Science.gov (United States)

    2012-05-25

    ... otherwise protected. The www.regulations.gov Web site is an ``anonymous access'' system, which means EPA... Inventory AGENCY: Environmental Protection Agency (EPA). ACTION: Proposed rule. SUMMARY: EPA is proposing to approve the fine particulate matter (PM 2.5 ) 2002 base year emissions inventory, portion of the State...

  18. 77 FR 2265 - Request for Extension and Revision of a Currently Approved Information Collection

    Science.gov (United States)

    2012-01-17

    ... extension of and revision to a currently approved information collection of a voluntary customer survey... States Grain Standards Act and the Agricultural Marketing Act of 1946. This voluntary survey gives customers that are primarily in the grain, oilseed, rice, lentil, dry pea, edible bean, and related...

  19. ACCOUNTING HARMONIZATION AND HISTORICAL COST ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Valentin Gabriel CRISTEA

    2017-05-01

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

  20. Competent authority approval of package designs in the United Kingdom

    International Nuclear Information System (INIS)

    Morgan-Warren, E.J.

    1999-01-01

    Type B packages and all packages containing fissile material, as well as special form radioactive materials, special arrangements and certain shipments, are required to be approved by the competent authority. In the United Kingdom competent authority approval is carried out on behalf of the Secretary of State by the Radioactive Materials Transport Division (RMTD) of the Department of the Environment, Transport and the Regions (DETR). Competent authority approval of a package design is given only after a detailed assessment of the design by the specialist staff of RMTD. There are three facets to the assessment procedure, namely engineering, criticality and radiation protection, and quality assurance. The engineering assessor ensures that the designer has demonstrated the integrity of the containment and shielding systems under the regulatory conditions. The criticality assessor examines criticality safety and radiation protection measures, and together with the engineering assessor, decides whether this is maintained under regulatory conditions. The quality assurance assessor verifies that the applicant has established the necessary controls to ensure that the design requirements are met. The applicant is responsible for making the case for approval, but the assessment is facilitated if the competent authority is involved with the designer at an early stage in development and during the construction of any test prototype. When a regulatory test programme is required, it is designed and carried out by the applicant, but agreed and witnessed by representatives of RMTD. Following the test programme, the applicant submits a formal application, supported by a design safety report (DSR). The DSR provides a full analysis of the design and the test results, including the behaviour of the package under normal and accident conditions of transport, the manufacturing and maintenance procedures, quality assurance and the emergency provisions for the operation of the package

  1. HyApproval - Handbook for the approval of hydrogen refuelling stations - First preliminary achievements

    Energy Technology Data Exchange (ETDEWEB)

    Wurster, R.; Vandendungen, G.; Guichard, J.; Molag, M.; Barron, J.; Reijalt, M.; Hill, H.J.; Landinger, H.

    2007-05-15

    The EU-funded project HyApproval [www.hyapproval.org] aims at developing a universal Handbook to facilitate the approval process of Hydrogen Refuelling Stations (HRS) in Europe. The main goal of the HyApproval partnership with 22 partners from Europe and one each from China, Japan and the USA is to provide a Handbook of technical and regulatory requirements to assist authorisation officials, companies and organisations in the safe implementation and operation of HRS. Achievements during the first 15 months: analyses of HRS technology concepts and of equipment and safety distances/ Intermediate Design Paper/ Regulations, Codes and Standards (RCS) review and comparison/ first Handbook draft and first review sessions with HySafe experts/ safety matrix/ identification of accident scenarios/ agreement on safety documentation/ critical review of reliability data from collections and risk studies/ risk assessment (RA) criteria definition and RA/ matrix of acceptability and awareness levels/ database of Fire Associations and First Responders/ calendar of hydrogen events/ general description of CGH{sub 2} interfaces. (au)

  2. Automated processing of nuclear materials accounting data

    International Nuclear Information System (INIS)

    Straka, J.; Pacak, P.; Moravec, J.

    1980-01-01

    An automated system was developed of nuclear materials accounting in Czechoslovakia. The system allows automating data processing including data storage. It comprises keeping records of inventories and material balance. In designing the system, the aim of the IAEA was taken into consideration, ie., building a unified information system interconnected with state-run systems of accounting and checking nuclear materials in the signatory countries of the non-proliferation treaty. The nuclear materials accounting programs were written in PL-1 and were tested at an EC 1040 computer at UJV Rez where also the routine data processing takes place. (B.S.)

  3. 77 FR 24399 - Approval and Promulgation of Implementation Plans; Georgia; Atlanta; Ozone 2002 Base Year...

    Science.gov (United States)

    2012-04-24

    ... Promulgation of Implementation Plans; Georgia; Atlanta; Ozone 2002 Base Year Emissions Inventory AGENCY... approve the ozone 2002 base year emissions inventory, portion of the state implementation plan (SIP... technology (RACT), contingency measures, a 2002 base- year emissions inventory and other planning SIP...

  4. 39 CFR 111.4 - Approval of the Director of the Federal Register.

    Science.gov (United States)

    2010-07-01

    ... 39 Postal Service 1 2010-07-01 2010-07-01 false Approval of the Director of the Federal Register. 111.4 Section 111.4 Postal Service UNITED STATES POSTAL SERVICE POST OFFICE SERVICES [DOMESTIC MAIL...) and 1 CFR part 51 on June 4, 2010. (5 U.S.C. 552(a); 39 U.S.C. 401, 404, 407, 408, 3001-3011, 3201...

  5. ELECTRONIC COMPLIANCE AND APPROVAL PROJECT (ECAP)

    Energy Technology Data Exchange (ETDEWEB)

    Hope Morgan; Richard A. Varela; Deborah LaHood; Susan Cisco; Mary Ann Benavides; Donna Burks

    2002-11-01

    The Texas Railroad Commission (RRC), working in partnership with the United States Department of Energy and the oil and gas industry it regulates, is implementing a strategy for improving efficiency in regulations and significantly reducing administrative operating costs through the Electronic Compliance and Approval Process (ECAP). The project will streamline regulatory compliance and reporting by providing the ability to electronically submit, process, and query oil and gas applications and reports through the Internet-based ECAP system. Implementation of an ECAP drilling permit pilot project began September 1999 after funding resources were secured--a $700,000 grant from the U.S. Department of Energy and an appropriation of $1.4 million from the Texas Legislature. The pilot project involves creating the ability to file, review, and approve a well's drilling permit application through a completely electronic process. The pilot project solution will ultimately provide the infrastructure, technology, and electronic modules to enable the filing of all compliance permits and performance reports through the internet from a desktop computer. The pilot project was conducted in three phases. The first phase, implemented May 2000, provided the infrastructure that allows the electronic filing and approval of simple drilling permit applications, associated fees, and attachments. The official ''roll-out'' of ECAP and the first electronically filed drilling permit application occurred on May 11, 2000 in Dallas in conjunction with an Internet Workshop sponsored by the Petroleum Technology Transfer Council. After the completion of Phase I, the ECAP team conducted an extensive review of progress to date and analyzed requirements and opportunities for future steps. The technical team identified core infrastructure modifications that would facilitate and better support future development and expansion of the ECAP system and work began on database structure

  6. Advanced training course on state systems of accounting for and control of nuclear materials. Volume I. Program for technical assistance to IAEA safeguards

    International Nuclear Information System (INIS)

    Sorenson, R.J.; Schneider, R.A.

    1979-01-01

    Purpose of the course was to provide practical training in the implementation and operation of a national system of accounting for and control of nuclear materials in a bulk processing facility, in the context of international safeguards. This course extends the training received in the basic course on State Systems of Accounting for and Control of Nuclear Materials to a practical, illustrative example utilizing the Exxon Nuclear low enriched uranium fabrication plant. Volume I of this manual contains the text of the presentations following the outline of the syllabus. Sample problems and answers are also included, along with some visual aids

  7. 75 FR 81632 - Australia Beef Imports Approved for the Electronic Certification System (eCERT)

    Science.gov (United States)

    2010-12-28

    ... for the Electronic Certification System (eCERT) AGENCY: Customs and Border Protection, Department of... restraints will be accomplished through the Electronic Certification System (eCERT). Beginning on that date... Fisheries and with the approval of the United States Government. DATES: The use of the eCERT process for all...

  8. How Californians View Education Standards, Testing and Accountability: Results from the Third PACE/USC Rossier Poll

    Science.gov (United States)

    Plank, David N.; Brewer, Dominic J.; Polikoff, Morgan; Hall, Michelle

    2013-01-01

    California is in the midst of sweeping education changes. The state is rolling out the Common Core State Standards (CCSS) and a new system of assessments. Voters approved a temporary statewide tax increase that will provide additional funding to schools after years of spending cuts. The Legislature adopted a new system for funding schools (the…

  9. Ontological clarification of accountable leadership | Okoro | Lagos ...

    African Journals Online (AJOL)

    The question of statehood is embodied in the concept of leadership. The concept of the state itself entails accountable and capable leadership that is able to institute discipline, order and stability in the society. Sometimes the state is referred to as a polity or a body-politic. This in a way connotes an egalitarian society where ...

  10. Space Program Annual Report, For Approval

    International Nuclear Information System (INIS)

    TM Schaefer

    2004-01-01

    Knolls Atomic Power Laboratory (KAPL) (lead) has been requested by the Reference to create an unclassified report on the Prometheus Program's Jupiter Icy Moons Orbiter (JIMO) mission. This report is expected to be issued annually and be similar in level of content and scope to the NR Program's annual report ''The United States Naval Nuclear Propulsion Program'' (referred to as the Grey Book). The attachment to this letter provides a draft of the Prometheus Program report for NR review and approval. As stated in the Reference, a March 2005 issuance is planned following a coordinated NR Headquarter's review. The information contained in the attached report was obtained from open literature sources, NASA documents and Naval Reactors Program literature. The photographs contained in the report are drafts and their quality will be improved in the final version of the report. This report has been reviewed by the KAPL and Bettis Space Power Plant Staff and has been concurred with by the Manager of Space Power Plant (MJ Wollman) and the Manager of Bettis Reactor Engineering (C Eshelman)

  11. ‘And Then He Switched off the Phone’: Mobile Phones, Participation and Political Accountability in South Sudan’s Western Equatoria State

    Directory of Open Access Journals (Sweden)

    Mareike Schomerus

    2015-03-01

    Full Text Available This paper uses qualitative and quantitative original data to investigate the impact of mobile phones in situations of political contestation or conflict. We derive hypotheses from theories in general political science, and on the role of mobile phones specifically. These suggest that a link exists between access to better communication structures, political participation and government accountability. Given such a link, information and communications technologies—specifically mobile phones—could play a positive role in building a more accountable government, and with that, contribute to statebuilding. We examine to what extent these hypotheses hold true for ordinary citizens in South Sudan's Western Equatoria State (WES. Using interdisciplinary methods, we use data gathered through in-depth interviews and a quantitative survey and find little evidence that mobile phone coverage contributes to statebuilding or peacebuilding through a causal link between information, voting, political participation and government accountability. In a situation where administrative structures and mechanisms do not exist for citizens to hold politicians accountable, access to mobile phones might mean greater dissatisfaction with political participation and voting. People living in areas without coverage expressed a deep mistrust of government, and appeared to want to withdraw from the system of government entirely.

  12. Medicaid program; Medicaid Management Information Systems; conditions of approval and reapproval and procedures for reduction of Federal financial participation--HCFA. Final rule.

    Science.gov (United States)

    1985-07-30

    This final rule provides the additional requirements to the conditions and procedures for initial approval and reapproval of Medicaid Management Information Systems (MMIS) that were added by section 1903(r) of the Social Security Act (as amended by section 901 of the Mental Health Systems Act of 1980, Pub. L. 96-398). These provisions are intended to improve States' MMIS, ensure efficient system operations, and make the procedures for detection of fraud, waste, and abuse more effective. In addition, this final rule specifies the procedures we follow in reducing the level of Federal financial participation in State administrative expenditures if a State fails to meet the conditions for initial operation, initial approval, or reapproval of an MMIS.

  13. Advising Implications of Undergraduates' Motivations for Entering the Accounting Profession

    Science.gov (United States)

    Hurt, Robert L.; Barro, Frank

    2006-01-01

    The accounting profession is in a state of flux--some might even say crisis. Recent ethical lapses, such as the Enron debacle, have called into question the professionalism of a few, tainting the reputation of many accountants. In this study, we examined the attitudes of accounting students at a comprehensive public university at the beginning and…

  14. A critical consideration of ethical foundations for the accounting profession

    OpenAIRE

    Buys, Pieter; Visser, Susan; Oberholzer, Merwe

    2012-01-01

    When considering some of the key reasons for the desperate state of the current global economic environment, it is difficult to deny accounting's role therein. Although accounting institutes require adherence to codes of conduct, the question remains as to what happened to the stewardship function of the accounting profession. This article has critically reflected on the question, 'What constitutes an ethical accounting profession'? The key principles within many institutes' codes of conduct,...

  15. Patient-Centered Drug Approval: The Role of Patient Advocacy in the Drug Approval Process.

    Science.gov (United States)

    Mattingly, T Joseph; Simoni-Wastila, Linda

    2017-10-01

    Recent approval of eteplirsen for Duchenne muscular dystrophy (DMD), a rare disease with few treatment alternatives, has reignited the debate over the U.S. drug approval process. The evolution of legal and regulatory restrictions to the marketing and sale of pharmaceuticals has spanned more than a century, and throughout this history, patient advocacy has played a significant role. Scientific evidence from clinical trials serves as the foundation for drug approval, but the patient voice has become increasingly influential. Although the gold standard for establishing safety and efficacy through randomized controlled trials has been in place for more than 50 years, it poses several limitations for rare disorders where patient recruitment for traditional clinical trials is a major barrier. Organized efforts by patient advocacy groups to help patients with rare diseases access investigational therapy have had a legislative and regulatory effect. After approval by the FDA, patient access to therapy may still be limited by cost. A managed care organization (MCO) with the fiduciary responsibility of managing the health of a population must weigh coverage decisions for costly therapies with questionable effectiveness against alternatives within the constraint of a finite budget. Even when the FDA deems a drug safe and effective, an MCO may determine that the drug should only be made available at a tier level where out-of-pocket costs are still too high for many patients. This limitation of availability may be due to cost, other treatment alternatives, or outcomes from existing clinical evidence. However, if the MCO makes a costly new treatment for a rare disease readily available, it may temporarily satisfy a small contingency at the cost of all of its members. This article examines the risks and benefits of patient-centered drug approval and the potential economic effect of patient-centered drug approval on population health. There is no funding to disclose. Mattingly

  16. 78 FR 9016 - Approval and Promulgation of Air Quality Implementation Plans; Massachusetts; Revisions to Fossil...

    Science.gov (United States)

    2013-02-07

    ... efficiency. This will improve boiler operation and reduce overall emissions. The emission decrease will more... Source Registration Regulations and Boiler Industrial Standards AGENCY: Environmental Protection Agency... standards for new boilers. The intended effect of this action is to propose approval of the state's revised...

  17. 78 FR 45152 - Approval and Promulgation of Implementation Plans and Designation of Areas; North Carolina...

    Science.gov (United States)

    2013-07-26

    ... North Carolina SIP meets the requirements of section 182(b)(5) applicable for purposes of redesignation...] Approval and Promulgation of Implementation Plans and Designation of Areas; North Carolina; Redesignation... supplemented on March 28, 2013, the State of North Carolina, through the North Carolina Department of...

  18. 78 FR 26258 - Approval and Promulgation of Air Quality Implementation Plans; Illinois; Consumer Products and...

    Science.gov (United States)

    2013-05-06

    ... adopt these VOC limits to create more consistency in regional and national markets for consumer products... organic compound (VOC) content limits and associated provisions for additional consumer products categories into the state's SIP. Finally, EPA is approving language to clarify VOC limit applicability for...

  19. 49 CFR 1522.109 - TSA review and approval.

    Science.gov (United States)

    2010-10-01

    ... 49 Transportation 9 2010-10-01 2010-10-01 false TSA review and approval. 1522.109 Section 1522.109..., DEPARTMENT OF HOMELAND SECURITY SECURITY RULES FOR ALL MODES OF TRANSPORTATION TSA-APPROVED VALIDATION FIRMS AND VALIDATORS TSA-Approved Validation Firms and Validators for the Certified Cargo Screening Program...

  20. 49 CFR 1522.115 - Renewal of TSA approval.

    Science.gov (United States)

    2010-10-01

    ... 49 Transportation 9 2010-10-01 2010-10-01 false Renewal of TSA approval. 1522.115 Section 1522.115..., DEPARTMENT OF HOMELAND SECURITY SECURITY RULES FOR ALL MODES OF TRANSPORTATION TSA-APPROVED VALIDATION FIRMS AND VALIDATORS TSA-Approved Validation Firms and Validators for the Certified Cargo Screening Program...

  1. 48 CFR 2922.103-4 - Approvals.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Approvals. 2922.103-4 Section 2922.103-4 Federal Acquisition Regulations System DEPARTMENT OF LABOR SOCIOECONOMIC PROGRAMS APPLICATION OF LABOR LAWS TO GOVERNMENT ACQUISITIONS Basic Labor Policies 2922.103-4 Approvals. The “agency...

  2. 38 CFR 21.7220 - Course approval.

    Science.gov (United States)

    2010-07-01

    ...) VOCATIONAL REHABILITATION AND EDUCATION All Volunteer Force Educational Assistance Program (Montgomery GI...; Pub. L. 98-525) (b) Course approval criteria. In administering benefits payable under 38 U.S.C...) Section 21.4265—Practical training approved as institutional training or on-job training; (10) Section 21...

  3. Louisiana SIP: LAC 33:III Ch. 14 Subchap B, 1431 to 1434--Conformity to State or Federal Implementation Plans of Transportation Plans, Programs, and Projects Developed, Funded, or Approved Under Title 23 U.S.C. or the Federal Transit Laws

    Science.gov (United States)

    Louisiana SIP: LAC 33:III Ch. 14 Subchap B, 1431 to 1434--Conformity to State or Federal Implementation Plans of Transportation Plans, Programs, and Projects Developed, Funded, or Approved Under Title 23 U.S.C. or the Federal Transit Laws

  4. US national material control and accounting system

    International Nuclear Information System (INIS)

    Smith, C.N.

    1984-01-01

    The State System of Accounting and Control (SSAC) for fuel cycle facilities in the licensed, commercial sector of the US nuclear community, and details of the material control and accounting measures dealing with the national safeguards program are discussed. The concept and role of the Fundamental Nuclear Material Control (FNMC) Plan is discussed. Also, the relationship between the national safeguards program and the international safeguards program of the US SSAC are described

  5. Management of Information Security in Financial Accounting

    OpenAIRE

    Aurel Serb; Constantin Baron; Nicoleta Magdalena Iacob; Costinela-Luminita Defta

    2014-01-01

    Security issues in financial accounting are complex, and the risks are often difficult to stipulate, even for experts. The issues presented in this article try to be formed in a contribution to the consolidation of problems in the field of risk, and former vulnerabilities in cyber security in financial accounting. The use of an information security management system became a requirement for organizations because on the states began adopting mandatory data protection legislation and informatio...

  6. 78 FR 50360 - Approval and Promulgation of Air Quality Implementation Plans; Indiana; Infrastructure SIP...

    Science.gov (United States)

    2013-08-19

    ... ensure that the structural components of each state's air quality management program are adequate to meet... SIP. The Indiana Department of Environmental Management (IDEM) has requested that EPA approve these... ENVIRONMENTAL PROTECTION AGENCY 40 CFR Part 52 [EPA-R05-OAR-2011-0888; EPA-R05-OAR-2011-0969; EPA...

  7. 77 FR 15432 - Self-Regulatory Organizations; The Options Clearing Corporation; Order Approving Proposed Rule...

    Science.gov (United States)

    2012-03-15

    ... corporate governance structure of OCC by: (i) Increasing the number of public directors on OCC's Board of... directs the Commission to approve a proposed rule change of a self-regulatory organization if it finds... Directors, OCC stated that the changes would enhance the corporate governance structure at OCC. As such, the...

  8. The new forest carbon accounting framework for the United States

    Science.gov (United States)

    Grant M. Domke; John W. Coulston; Christopher W. Woodall

    2015-01-01

    The forest carbon accounting system used in recent National Greenhouse Gas Inventories (NGHGI) was developed more than a decade ago when the USDA Forest Service, Forest Inventory and Analysis annual inventory system was in its infancy and contemporary questions regarding the terrestrial sink (e.g., attribution) did not exist. The time has come to develop a new...

  9. EU member states' voting for authorizing genetically engineered crops

    NARCIS (Netherlands)

    Smart, Richard D.; Blum, Matthias; Wesseler, Justus

    2015-01-01

    Several authors suggest a gridlock of the European Union's (EU's) approval process for genetically engineered (GE) crops. We analyse the voting behaviour of EU Member States (MSs) for voting results from 2003 to 2015 on the approval of GE crops to test for a gridlock; no reliable data are

  10. Financial Accounting: Classifications and Standard Terminology for Local and State School Systems. State Educational Records and Reports Series: Handbook II, Revised.

    Science.gov (United States)

    Roberts, Charles T., Comp.; Lichtenberger, Allan R., Comp.

    This handbook has been prepared as a vehicle or mechanism for program cost accounting and as a guide to standard school accounting terminology for use in all types of local and intermediate education agencies. In addition to classification descriptions, program accounting definitions, and proration of cost procedures, some units of measure and…

  11. 33 CFR 115.70 - Advance approval of bridges.

    Science.gov (United States)

    2010-07-01

    ... 33 Navigation and Navigable Waters 1 2010-07-01 2010-07-01 false Advance approval of bridges. 115... BRIDGES BRIDGE LOCATIONS AND CLEARANCES; ADMINISTRATIVE PROCEDURES § 115.70 Advance approval of bridges. (a) The General Bridge Act of 1946 requires the approval of the location and plans of bridges prior...

  12. The nuclear safety account and the Chernobyl nuclear power plant

    International Nuclear Information System (INIS)

    Maltini, F.

    1996-01-01

    In 1993, the G-7 officially proposed that the European Bank for Reconstruction and Development set up the Nuclear Safety Account (NSA) and act as the Account's secretariat. The Bank's Board of Directors approved this proposal and the Rules of the NSA on 22 March 1993 and the NSA became effective on 14 April 1993. The NSA finances, through grants, operational and near-term technical safety improvements for Soviet-designed nuclear reactors in the countries of the former Soviet Union, central and eastern Europe. Priority is given to those reactors which present the highest level of risk that can be significantly reduced by short-term and cost-effective safety improvements, and which are necessary to ensure the continuing electricity supply in the region. Efforts are therefore focused on WWER 440/230 and RBMK types of reactors and on the purchase of equipment as opposed to studies, which a number of donors already fund. Finance from the NSA is not used to extend the operating lifetime of unsafe reactors

  13. SPECIFIC OF ACCOUNTING OF NON-FINANCIAL ASSETS IN HEALTH INSTITUTIONS

    Directory of Open Access Journals (Sweden)

    Natalya Pryadka

    2016-11-01

    Full Text Available The purpose of the paper is to analysis of the modern state of accounting of non-financial assets and present accounting in health institutions protection during the period of medical reforms. The account of nonfinancial assets has his specific in medical establishments. Reforms, which implemented in Ukraine, affecting the account of non-financial assets. Medical institutions relate to the General government. Methodology. The survey is based on a comparison of data from the national and international reforms in medical industry. Results of the survey showed that in the dictionary of V. Raizberg next determination is driven: "public sector – it is a set of business units, that carry out economic activity, are in a public domain, controlled by public authorities or designated and hired persons" (Raizberg, 1999. In the Commercial code of Ukraine it is indicated: "The subjects of public sector of economy are subjects that operate on the basis of only public domain, and also subjects, which state share in authorized capital exceeds fifty percents or be value that provides a right to the state for decisive influence on economic activity of these subjects" (СС, 2003. Practical implications. Public sector structure specifies data of International Public Sector Accounting Standards. Substancial load concept "public sector" in national and international practice are relevant (Poznyakovska, 2009. Accounting in health institutions has specific terms, inherent to the government sector. They are determined by the types of activity and terms of assignation (Pasichnik, 2005. Medical services must be accessible to all stratum of population. They must have free basis. They come forward as a public benefit independent of individual possibility to pay for him. Therefore lion's part of general charges for health protection is used on the grant of medical services to the population. At the same time "upgrading of medical services lies inplane providing of

  14. 45 CFR 302.20 - Separation of cash handling and accounting functions.

    Science.gov (United States)

    2010-10-01

    ... accounting functions. The State plan shall provide that the following requirements and criteria to separate the cash handling and accounting functions are in effect. (a) IV-D responsibility. The IV-D agency... receipts of support do not participate in accounting or operating functions which would permit them to...

  15. Calculation of neutral beam deposition accounting for excited states

    International Nuclear Information System (INIS)

    Gianakon, T.A.

    1992-09-01

    Large-scale neutral-beam auxillary heating of plasmas has led to new plasma operational regimes which are often dominated by fast ions injected via the absorption of an energetic beam of hydrogen neutrals. An accurate simulation of the slowing down and transport of these fast ions requires an intimate knowledge of the hydrogenic neutral deposition on each flux surface of the plasma. As a refinement to the present generation of transport codes, which base their beam deposition on ground-state reaction rates, a new set of routines, based on the excited states of hydrogen, is presented as mechanism for computing the attenuation and deposition of a beam of energetic neutrals. Additionally, the numerical formulations for the underlying atomic physics for hydrogen impacting on the constiuent plasma species is developed and compiled as a numerical database. Sample results based on this excited state model are compared with the ground-state model for simple plasma configurations

  16. 42 CFR 447.256 - Procedures for CMS action on assurances and State plan amendments.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 4 2010-10-01 2010-10-01 false Procedures for CMS action on assurances and State... for Inpatient Hospital and Long-Term Care Facility Services Payment Rates § 447.256 Procedures for CMS action on assurances and State plan amendments. (a) Criteria for approval. (1) CMS approval action on...

  17. Accounting for sampling error when inferring population synchrony from time-series data: a Bayesian state-space modelling approach with applications.

    Directory of Open Access Journals (Sweden)

    Hugues Santin-Janin

    Full Text Available BACKGROUND: Data collected to inform time variations in natural population size are tainted by sampling error. Ignoring sampling error in population dynamics models induces bias in parameter estimators, e.g., density-dependence. In particular, when sampling errors are independent among populations, the classical estimator of the synchrony strength (zero-lag correlation is biased downward. However, this bias is rarely taken into account in synchrony studies although it may lead to overemphasizing the role of intrinsic factors (e.g., dispersal with respect to extrinsic factors (the Moran effect in generating population synchrony as well as to underestimating the extinction risk of a metapopulation. METHODOLOGY/PRINCIPAL FINDINGS: The aim of this paper was first to illustrate the extent of the bias that can be encountered in empirical studies when sampling error is neglected. Second, we presented a space-state modelling approach that explicitly accounts for sampling error when quantifying population synchrony. Third, we exemplify our approach with datasets for which sampling variance (i has been previously estimated, and (ii has to be jointly estimated with population synchrony. Finally, we compared our results to those of a standard approach neglecting sampling variance. We showed that ignoring sampling variance can mask a synchrony pattern whatever its true value and that the common practice of averaging few replicates of population size estimates poorly performed at decreasing the bias of the classical estimator of the synchrony strength. CONCLUSION/SIGNIFICANCE: The state-space model used in this study provides a flexible way of accurately quantifying the strength of synchrony patterns from most population size data encountered in field studies, including over-dispersed count data. We provided a user-friendly R-program and a tutorial example to encourage further studies aiming at quantifying the strength of population synchrony to account for

  18. Accounting costs of transactions in real estate

    DEFF Research Database (Denmark)

    Stubkjær, Erik

    2005-01-01

    in relating theoretical conceptualizations of transaction costs to national accounting and further to the identification and quantification of actions on units of real estate. The notion of satellite accounting of the System of National Accounts is applied to the segment of society concerned with changes......The costs of transactions in real estate is of importance for households, for investors, for statistical services, for governmental and international bodies concerned with the efficient delivery of basic state functions, as well as for research. The paper takes a multi-disciplinary approach...... in real estate. The paper ends up with an estimate of the cost of a major real property transaction in Denmark....

  19. Material accountancy and control practice at a research reactor facility

    International Nuclear Information System (INIS)

    Bouchard, J.; Maurel, J.J.; Tromeur, Y.

    1982-01-01

    This session surveys the regulations, organization, and accountancy practice that compose the French State System of Accountancy and Control. Practical examples are discussed showing how inventories are verified at a critical assembly facility and at a materials testing reactor

  20. 75 FR 68570 - Approval and Disapproval and Promulgation of Air Quality Implementation Plans; Colorado; Revision...

    Science.gov (United States)

    2010-11-08

    ... pollution source to request from the State a waiver from Best Available Control Technology (BACT... Subjects in 40 CFR Part 52 Environmental protection, Air pollution control, Carbon monoxide, Incorporation... ENVIRONMENTAL PROTECTION AGENCY 40 CFR Part 52 [EPA-R08-OAR-2007-1027; FRL-9223-3] Approval and...