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Sample records for sutton chief accountant

  1. 76 FR 2805 - Delegation of Authority to the Chief Accountant

    Science.gov (United States)

    2011-01-18

    ... SECURITIES AND EXCHANGE COMMISSION 17 CFR Part 200 [Release No. 34-63699] Delegation of Authority... such determination. This delegation is intended to conserve Commission resources and to maintain the... 19, the Commission is amending its rules governing delegations of authority to the Chief Accountant...

  2. 76 FR 61689 - Sutton Hydroelectric Company, LLC

    Science.gov (United States)

    2011-10-05

    ... Hydroelectric Company, LLC Notice of Site Visit On February 6, 2008, Sutton Hydroelectric Company, LLC (Sutton Hydroelectric) filed a notice of intent and a preliminary application document to license its proposed Sutton Hydroelectric Project No. 12693. The project would be located at the U.S. Army Corps of Engineers' (Corps...

  3. Audit of the Federal Energy Regulatory Commission`s Office of Chief Accountant

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1995-04-07

    The Federal Energy Regulatory Commission`s (Commission) mission is to oversee America`s natural gas and oil pipeline transportation, electric utility, and hydroelectric power industries to ensure that consumers receive adequate energy supplies at just and reasonable rates. To carry out this mission, the Commission issues regulations covering the accounting, reporting, and rate-making requirements of the regulated utility companies. The Commission`s Office of Chief Accountant performs financial related audits at companies to ensure compliance with these regulations. The purpose of this audit was to evaluate the office of Chief Accountant`s audit performance. Specifically, the objectives were to determine if the most appropriate audit approach was used and if a quality assurance process was in place to ensure reports were accurate and supported by the working papers.

  4. Walter Sutton and the Chromosome Theory of Heredity

    Indian Academy of Sciences (India)

    Admin

    and played basketball, a young sport hardly ten-years-old started by D r. Jam es N ... course ofthese studies that Sutton m ade the im portant connection betw een ... his tw o sem inalpapers in 1902 and 1903 in the journal B iological B ulletin.

  5. The pertinence of Sutton's law to exposure science: Lessons from unconventional shale gas drilling.

    Science.gov (United States)

    Goldstein, Bernard D

    2018-01-04

    Sutton's Law urges the medical practitioner to utilize the test that goes directly to the problem. When applied to exposure science, Sutton's Law would argue that the major emphasis should be on techniques that directly measure exposure in or close to the human, animal or ecosystem receptors of concern. Exposure science largely and appropriately violates Sutton's Law by estimating exposure based on information on emissions or measurements obtained at a distance from the receptors of concern. I suggest four criteria to help determine whether Sutton's law should be violated for an innovative technology, and explore these criteria in relation to potential human exposure resulting from unconventional gas drilling (UGD): (1) The technological processes possibly leading to release of the chemical or physical agents of concern are reasonably understood; (2) the agents of concern are known; (3) the source and geographical location of the releases can be reasonably identified; and (4) there is information about the likely temporal pattern of the releases and resulting pollutant levels in relation to the temporal patterns of receptor susceptibility. For UGD, the complexity of the technology including many possible release points at different time periods; the existence of three variable mixtures of chemical and physical agents as well as possible unknown reactants; the demonstrated large variation in releases from site to site; and deficiencies in transparency and regulatory oversight, all suggest that studies of the potential health impact of UGD should follow Sutton's Law. This includes the use of techniques that more directly measure exposure close to or within the receptors of concern, such as biological markers or through community-based citizen science. Understanding the implications of Sutton's Law could help focus scientific and regulatory efforts on effective approaches to evaluate the potential health and ecosystem implications of new and evolving technologies.

  6. Classification, Social Contracts, Obligations, Civil Rights, and the Supreme Court: Sutton v. United Air Lines.

    Science.gov (United States)

    Turnbull, H. Rutherford, III; Stowe, Matthew J.

    2001-01-01

    This article analyzes the 1999 decision of the U.S. Supreme Court, Sutton v. United Air Lines, as it pertains to people with disabilities, especially students covered by federal education and civil rights legislation. It sets out implications of the decision for special and general educators as they engage in Individualized Education Program…

  7. Lieutenant Chief Warden Districts

    Data.gov (United States)

    Vermont Center for Geographic Information — This dataset is a representation overlay of Lieutenant Chief Warden Districts (areas of responsibility). The Vermont Lieutenant Chief Warden Districts layer is part...

  8. Teratogenic effects and monetary cost of selenium poisoning of fish in Lake Sutton, North Carolina

    Science.gov (United States)

    A. Dennis Lemly

    2014-01-01

    Selenium pollution from coal ash waste water was investigated in Lake Sutton, NC. This lake has been continuously used as a cooling pond for a coal-fired power plant since 1972. Historic and recent levels of contamination in fish tissues (14–105 µg Se/g dry weight in liver, 24–127 in eggs, 4–23 in muscle,7–38 in whole-body) exceeded toxic thresholds and teratogenic...

  9. CHIEF 2004 Users Manual

    National Research Council Canada - National Science Library

    Benthien, G. W; Barach, D; Hobbs, S. L

    2004-01-01

    .... The program was tested on machines running Windows 95/98 , Windows NT, and COMPACT UNIX. The CHIEF program was originally developed in the 1960s to compute the acoustic radiation from an arbitrary shaped radiating body...

  10. Chief, Accounting Operations | IDRC - International Development ...

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

    Approving and posting sales invoices and credit memos; ... Leads and completes special projects that are defined within the FAD or Corporate ... Errors could cause embarrrassment to the Centre as well as possibly attract fines and/or ...

  11. CHIEF OF STAFF FINANCE

    African Journals Online (AJOL)

    The fifth Chief of Staff Division, namely Finance, is the end result of ... 1946 was able to report in 1948 that there had ... the same time however, the Secretary referred ... mended that because 'the existing dual arrange- ... tigate the division of functions in the Department. ... randum discussing the different arguments sur-.

  12. Accountability

    Science.gov (United States)

    Fielding, Michael; Inglis, Fred

    2017-01-01

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

  13. Chief Editors’ Introduction

    Directory of Open Access Journals (Sweden)

    Kerry Carrington

    2015-12-01

    Full Text Available It has been a great year for the journal:  our most successful ever. This edition marks three years of publication of the International Journal for Crime, Justice and Social Democracy. In 2015 the journal was selected for inclusion into Scopus and Web of Science data bases. This is a terrific success story and testimony to the high quality of the articles, the editorship, the reviewing and the international readership of the journal. We are grateful as ever to our distinguished International Editorial Board and all our reviewers who are anonymous to readers and authors due to the norms of blind peer reviewing. We also thank the out-going foundational co-editor-in-chief Reece Walters for his efforts in making this journal the success it is. The journal has now surpassed 150,000 abstract views and 100,000 full PDF downloads. This journal is one of only a few in the world of criminology to support fully on-line free-to-download articles, and to promote creative commons copyright: that is, authors’ rights to reproduce their own material. We support the democratisation of knowledge and are delighted to be leaders in high quality international journal publishing.Download the PDF file here for the Chief Editors’ introduction to this issue and be motivated by the eclectic and impressive range of topics offered by our contributors to read further.

  14. Narrator-in-Chief

    DEFF Research Database (Denmark)

    Herron, Mark A.

    . The use of narratives of and by presidents in the White House can be seen as an essential part of the ceremonial role of the presidency. This use of narratives in epideictic speech has increased with modern day interests in the domestic life of the president, and the use of visual mass media......The dissertation Narrator-in-Chief: The Narrative Rhetoric of Barack Obama seeks to show how the concept of “narrative” can be used in rhetorical criticism of presidential speeches, particularly when considering the speeches and the biographical text, Dreams from My Father (1995), of Barack Obama...... as a communication platform for the president. While this has been described as a negative development (Stuckey, 1991; Salmon, 2010) this dissertation argues that narrative rhetoric should not be seen only as a negative part of political rhetoric, but also as a possibly vital way to educate the audience on issues...

  15. Consequences of Windscale accident (October 1957) and study of the validity of the Sutton's mathematical model of atmospheric diffusion (1960)

    International Nuclear Information System (INIS)

    Doury, A.

    1960-01-01

    The reactor accident that happens at the number 1 pile of Windscale in 1957 was followed by a discharge of radioactive products into the atmosphere from the 1.X.1957 at 4.30 PM to the 12.X.1957 at 3.10 PM. On october the 11 th it was possible to say that there was no more risk either of external irradiation or inhalation. But in adopting a M.A.C. of 0,1 μcurie of iodine 131 per litre of milk, the Authority had to control the milk delivery till november 23 rd on a 500 km 2 area. On the other hand, this exceptional accident permit to verify that Sutton's atmospheric diffusion model could give an easy means to foresee, with a sufficient approximation, the consequences of a dispersion of radioactive products into the atmosphere. (author) [fr

  16. Pathways to Banking: Improving Access for Students from Non-Privileged Backgrounds. Research by The Boston Consulting Group for the Sutton Trust

    Science.gov (United States)

    Kelly, Gerard

    2014-01-01

    The financial services sector is a vital and vibrant part of a national economy but it recruits from a small and relatively privileged segment of society. This report, which summarises research from the Boston Consulting Group (BCG), shows for the first time the extent of the challenge. The Sutton Trust's "Pathways to Banking" programme…

  17. 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)

  18. The Adoption of Strategic Management Accounting in Nigerian ...

    African Journals Online (AJOL)

    This study investigated Strategic Management Accounting (SMA) with a view to ... consists of Chief Executives, Chief Accountants and Marketing Directors of those ... Management Accounting; a consensus should be reached among business ...

  19. Owen Barwell - Chief Financial Officer | NREL

    Science.gov (United States)

    Owen Barwell - Chief Financial Officer Owen Barwell - Chief Financial Officer A photo of Owen , analysis, and management. He previously served as the Acting Chief Financial Officer and Deputy Chief Financial Officer of the U.S. Department of Energy (DOE), where he was directly responsible for DOE's

  20. 46 CFR 15.820 - Chief engineer.

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 1 2010-10-01 2010-10-01 false Chief engineer. 15.820 Section 15.820 Shipping COAST... Computations § 15.820 Chief engineer. (a) There must be an individual holding an MMC or license endorsed as chief engineer or other credential authorizing service as chief engineer employed on board the following...

  1. 12 CFR 1710.17 - Certification of disclosures by chief executive officer and chief financial officer.

    Science.gov (United States)

    2010-01-01

    ... officer and chief financial officer. 1710.17 Section 1710.17 Banks and Banking OFFICE OF FEDERAL HOUSING... Corporate Practices and Procedures § 1710.17 Certification of disclosures by chief executive officer and chief financial officer. The chief executive officer and the chief financial officer of an Enterprise...

  2. Machiavelli and the Chief Resident.

    Science.gov (United States)

    Raviglione, Mario C.

    1990-01-01

    Precepts from Machiavelli's "The Prince" are used in giving advice to chief residents on how to balance their responsibilities in working for the welfare of both the housestaff and the institution. Subject discussions include the difficulties of introducing change, setting good examples, and supervising former colleagues and peers. (GLR)

  3. The Byzantine Silver Bowls in the Sutton Hoo Ship Burial and Tree-Worship in Anglo-Saxon England

    Directory of Open Access Journals (Sweden)

    Michael D. J. Bintley

    2011-12-01

    Full Text Available The ten Byzantine silver bowls included amongst the grave goods interred in the chamber of the Mound 1 ship burial at Sutton Hoo remain one of the most puzzling features of this site. It has been suggested that these items, which lay separated from the rest of the silver in the burial and close to the head of the body-space (where no body was found, may have had some special meaning which has never been discovered. This paper will argue that one of the possible keys to unlocking their significance may be found in the central roundel that adorns the centre of each bowl in the form of a rosette. These bowls, which are thought to have been manufactured in the eastern provinces of the Byzantine Empire in c. 600, entered the British Isles in unknown circumstances before coming into the possession of the man buried in (or commemorated by the Mound 1 burial. Through comparison with contemporary sculpture and vernacular literature, I will suggest that this central rosette, which was associated with both the cross of Christ and sacred trees in Byzantine sculpture, may have served as a conventional bridge between Christian and pre-Christian religious traditions associated with sacred trees in Anglo-Saxon England. The central rosettes adorning each of these bowls may have been understood as the flower of a sacred tree. Since the latter appears to have figured in Anglian paganism it is possible that the bowls may helped to convert the Anglian aristocracy, bridging a gap between Germanic insular religious traditions and those that were being introduced to Britain at the time that the ship burial itself took place.

  4. About the Joint Chiefs of Staff

    Science.gov (United States)

    Skip to main content (Press Enter). Toggle navigation Joint Chiefs of Staff Joint Chiefs of Staff Joint Chiefs of Staff Facebook Twitter YouTube Flickr Blog Instagram Search JCS: Search Search Search JCS: Search Home Media News Photos Videos Publications About The Joint Staff Chairman Vice Chairman

  5. Current perspectives on chief residents in psychiatry.

    Science.gov (United States)

    Warner, Christopher H; Rachal, James; Breitbach, Jill; Higgins, Michael; Warner, Carolynn; Bobo, William

    2007-01-01

    The authors examine qualitative data from outgoing chief residents in psychiatry from the 2004-2005 academic year to 1) determine common characteristics between programs, 2) examine the residents' perspectives on their experiences, and 3) determine their common leadership qualities. The authors sent out self-report surveys via e-mail to 89 outgoing chief residents who attended the APA/Lilly Chief Resident Executive Leadership Program. Fifty-three (60%) chief residents responded. Although most chief residents are senior residents, over 20% are in their third postgraduate year. Two-thirds of programs have more than one chief resident each year. Most chief residents believe that their "participating" leadership style, existing leadership skills, and interpersonal skills contributed to their overall positive experiences. Successfully performing duties as a chief resident entails functioning in a variety of roles and demands attention to leadership qualities of the individual. Developing existing leadership skills, clarifying expectations, and providing mentorship to chief residents will ensure successful transition into practice, and the advancement of the field of psychiatry.

  6. 17 CFR 210.2-01 - Qualifications of accountants.

    Science.gov (United States)

    2010-04-01

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

  7. 10 CFR 1.31 - Office of the Chief Financial Officer.

    Science.gov (United States)

    2010-01-01

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

  8. 7 CFR 2.29 - Chief Economist.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 1 2010-01-01 2010-01-01 false Chief Economist. 2.29 Section 2.29 Agriculture Office... Economist. (a) The following delegations of authority are made by the Secretary of Agriculture to the Chief Economist: (1) Related to economic analysis. (i) Coordinate economic analyses of, and review Department...

  9. 7 CFR 2.28 - Chief Financial Officer.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 1 2010-01-01 2010-01-01 false Chief Financial Officer. 2.28 Section 2.28 Agriculture....28 Chief Financial Officer. (a) The Chief Financial Officer, under the supervision of the Secretary, is responsible for executing the duties enumerated for agency Chief Financial Officers in the Chief...

  10. El converso sevillano Nicolás Martínez de Medina (o de Sevilla, contador mayor de Castilla. Apuntes para una biografía = Nicolás Martínez Medina (or de Sevilla, Sevilian Converso and Chief Accountant of Castile. Notes for a Biography

    Directory of Open Access Journals (Sweden)

    Isabel Montes Romero-Camacho

    2014-06-01

    Full Text Available A partir de la conquista de Sevilla, en 1248, fueron muchos los judíos, primero, y los conversos, después, que llegaron a ocupar una posición preeminente, tanto en la ciudad, como en la corte, desempeñando, casi siempre, importantes oficios, al servicio de la hacienda real castellana, en una secuencia prácticamente ininterrumpida que va desde Alfonso X (1252-1284 hasta la nueva dinastía Trastámara. Uno de estos importantes conversos fue Nicolás Martínez de Medina (o de Sevilla, cuya actuación pública se desarrolló durante los reinados y a la sombra de los primeros Trastámara, desde Enrique II (1369-1379 hasta Juan II (1406-1454 y que, tras una brillante carrera en Sevilla y en la corte, llegaría a ser contador mayor de Castilla y, por tanto, uno de los personajes más influyentes de su época.After the conquest of Seville in 1248, many Jews and later «Conversos» played a prominent role both in the city and in the Court. They occupied significant positions at the service of the Spanish royal treasury almost uninterruptedly from the reign of Alfonso X (1252-1284 to that of the new Trastámara dynasty. One of these important «Conversos» was Nicolás Martínez de Medina (or de Sevilla, who held public positions under the reigns of the first Trastámara kings, from Enrique II (1369-1379 to Juan II (1406-1454. After a brilliant career in Seville and in the Court, he would become chief accountant of Castile and, consequently, one of the most influential individuals of his time.

  11. Chief Knowledge Officers? Perceptions, Pitfalls, & Potential.

    Science.gov (United States)

    Corcoran, Mary; Jones, Rebecca

    1997-01-01

    Argues that few librarians possess the needed competencies to fill the role of "chief knowledge officer" or "knowledge executive." Outlines executive competencies required: communications, leadership, experience, financial management, customer focus, entrepreneurial insight, and information technology grounding; examines gaps…

  12. Chief, Treasury Operations | IDRC - International Development ...

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

    The Chief provides coaching and supervision to a team of financial analysts. ... Approving and posting monthly journal entries, reconciliations and analysis; .... that include both quantitative and qualitative measures on unit performance;.

  13. 75 FR 15430 - Chief Joseph Hatchery Program

    Science.gov (United States)

    2010-03-29

    ... production program and hatchery facilities. The National Oceanic and Atmospheric Administration's National... DEPARTMENT OF ENERGY Bonneville Power Administration Chief Joseph Hatchery Program AGENCY: Bonneville Power Administration (BPA), Department of Energy (DOE). ACTION: Notice of availability of Record...

  14. Research chief wants to make science matter

    CERN Multimedia

    König, R

    1999-01-01

    The new research chief of the European Union, Phillippe Busquin wants to move science into the heart of EU decision-taking. He would like to make European research more 'cohesive, focused, mobile and multilateral' (2 pages).

  15. Annual report and accounts 1994

    International Nuclear Information System (INIS)

    1994-01-01

    The Seeboard annual report presents the Chairman's Statement, the Chief Executive's review of the year, the report of the Directors, and the Auditors' report. The group profit and loss account, balance sheets, and cash flow statement are given, and accounting policies and the accounts are outlined. (UK)

  16. 7 CFR 2.70 - Deputy Chief Economist.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 1 2010-01-01 2010-01-01 false Deputy Chief Economist. 2.70 Section 2.70 Agriculture... GENERAL OFFICERS OF THE DEPARTMENT Delegations of Authority by the Chief Economist § 2.70 Deputy Chief Economist. Pursuant to § 2.29, the following delegation of authority is made by the Chief Economist to the...

  17. 7 CFR 1700.27 - Chief of Staff.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 11 2010-01-01 2010-01-01 false Chief of Staff. 1700.27 Section 1700.27 Agriculture... GENERAL INFORMATION Agency Organization and Functions § 1700.27 Chief of Staff. The Chief of Staff aids and assists the Administrator and the Deputy Administrator. The Chief of Staff advises the...

  18. Consequences of Windscale accident (October 1957) and study of the validity of the Sutton's mathematical model of atmospheric diffusion (1960); Etude des consequences de l'accident de Windscale (Octobre 1957) et de la validite du modele mathematique de diffusion atmospherique de Sutton (1960)

    Energy Technology Data Exchange (ETDEWEB)

    Doury, A [Commissariat a l' Energie Atomique (S.C.R.G.R.) Saclay (France).Centre d' Etudes Nucleaires; Martin, J J [Electricite de France (EDF)(S.L.P.R.), 37 - Chinon (France)

    1960-07-01

    The reactor accident that happens at the number 1 pile of Windscale in 1957 was followed by a discharge of radioactive products into the atmosphere from the 1.X.1957 at 4.30 PM to the 12.X.1957 at 3.10 PM. On october the 11{sup th} it was possible to say that there was no more risk either of external irradiation or inhalation. But in adopting a M.A.C. of 0,1 {mu}curie of iodine 131 per litre of milk, the Authority had to control the milk delivery till november 23{sup rd} on a 500 km{sup 2} area. On the other hand, this exceptional accident permit to verify that Sutton's atmospheric diffusion model could give an easy means to foresee, with a sufficient approximation, the consequences of a dispersion of radioactive products into the atmosphere. (author) [French] L'accident survenu a la pile numero 1 de Windscale en 1957 a entraine l'emission de matieres radioactives dans l'atmosphere du 10 octobre a 16h30 au 12 octobre a 15h10. Le 11 octobre, on pouvait dire qu'il n'y avait plus de risque d'irradiation externe ni de danger par inhalation. Mais en adoptant une C.M.A. de 0,1 {mu}curie d'iode 131 par litre de lait, les autorites ont du reglementer la consommation du lait jusqu'au 23 novembre sur une etendue d'environ 500 km{sup 2}. D'autre part, cet accident exceptionnel a permis de verifier que le modele de diffusion atmospherique de Sutton pouvait fournir un moyen commode de prevoir avec une approximation suffisante les consequences d'une dispersion de produits radioactifs dans l'atmosphere. (auteur)

  19. The Chief Financial Officer and Government Relations.

    Science.gov (United States)

    Lasher, William F.; Grigsby, Gwen; Sullivan, Charlotte

    1999-01-01

    Examines the work of the college or university chief financial officer (CFO) in government relations, focusing on the CFO's responsibilities, methods of working with state legislatures, pitfalls in legislative relations, and special problems faced by institutions in capital cities. (Author/MSE)

  20. Chief Business Officers' Functions: Responsibilities and Importance.

    Science.gov (United States)

    Calver, Richard A.; Vogler, Daniel E.

    1985-01-01

    Reports on a survey of 177 chief business officers of public community colleges regarding their responsibilities and the importance they assigned to various role functions. Highlights findings concerning the perceived importance of fiscal/financial duties; endowments as a job function; role in shared planning; and personal attention given to…

  1. Waiver Given for New York Schools Chief

    Science.gov (United States)

    Samuels, Christina A.

    2010-01-01

    The author reports on a promise to name a chief academic officer as second in charge of the New York City schools which paved the way for Cathleen P. Black to succeed Joel I. Klein as the district's next chancellor. The compromise plan, announced amid intensifying debate over her selection by Mayor Michael R. Bloomberg, won a state waiver…

  2. NHS trust chief executives as heroes?

    Science.gov (United States)

    Learmonth, M

    2001-01-01

    This paper presents a reading of the transcripts of interviews with NHS Trust Chief Executives. Using a poststructuralist understanding of the interviews, it privileges a reading that (ironically) represents these Chief Executives as heroes. Following the classic hero story line, they leave the civilized order of home and journey into a threatening wilderness where they encounter dangerous and magical things but overcome them all because of their masculine characteristics such as rationality, strength and resourcefulness. One way in which these stories can be understood to have significance is that they (misleadingly but powerfully) portray management as obvious and necessary by evocatively drawing on a myth of ancient origin. The piece concludes with some reflections on the ontological implications of the analysis and reflexive comments on the production of truth as a problem.

  3. 47 CFR 54.704 - The Administrator's Chief Executive Officer.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 3 2010-10-01 2010-10-01 false The Administrator's Chief Executive Officer. 54... Administrator shall nominate by consensus a Chief Executive Officer. The Board of Directors shall submit the... Administrator's Chief Executive Officer. (3) If the Board of Directors does not reach consensus on a nominee or...

  4. 7 CFR 2.75 - Deputy Chief Financial Officer.

    Science.gov (United States)

    2010-01-01

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

  5. Chief, National Guard Bureau - Leadership - The National Guard

    Science.gov (United States)

    the ARNG Deputy Director of the ARNG Chief of Staff of the ARNG Command Chief Warrant Officer of the the ANG Chief of Staff of the ARNG CCW Officer of the ARNG CSM of the ARNG Bottom Links National Guard Civic Leader's Guide ARNG Vision 2020 Posture Statement Strategic Direction CNGB ARNG Financial Report

  6. 46 CFR 11.542 - Endorsement as chief engineer (MODU).

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 1 2010-10-01 2010-10-01 false Endorsement as chief engineer (MODU). 11.542 Section 11... REQUIREMENTS FOR OFFICER ENDORSEMENTS Professional Requirements for Engineer Officer § 11.542 Endorsement as chief engineer (MODU). To qualify for an endorsement as chief engineer (MODU) an applicant must: (a...

  7. 46 CFR 11.553 - Chief Engineer (OSV).

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 1 2010-10-01 2010-10-01 false Chief Engineer (OSV). 11.553 Section 11.553 Shipping... OFFICER ENDORSEMENTS Professional Requirements for Engineer Officer § 11.553 Chief Engineer (OSV). (a) Except as provided by paragraph (b) of this section, to qualify for an endorsement as Chief engineer (OSV...

  8. 46 CFR 2.20-40 - Chief engineer's reports.

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 1 2010-10-01 2010-10-01 false Chief engineer's reports. 2.20-40 Section 2.20-40... INSPECTIONS Reports and Forms § 2.20-40 Chief engineer's reports. (a) Repairs to boilers and pressure vessels. The chief engineer is required to report any repairs to boilers or unfired pressure vessels in...

  9. 28 CFR 0.117 - Office of Chief Immigration Judge.

    Science.gov (United States)

    2010-07-01

    ... 28 Judicial Administration 1 2010-07-01 2010-07-01 false Office of Chief Immigration Judge. 0.117... Executive Office for Immigration Review § 0.117 Office of Chief Immigration Judge. The Chief Immigration Judge shall provide general supervision to the Immigration Judges in performance of their duties in...

  10. Official Website of the Joint Chiefs of Staff

    Science.gov (United States)

    Skip to main content (Press Enter). Toggle navigation Joint Chiefs of Staff Joint Chiefs of Staff Joint Chiefs of Staff Facebook Twitter YouTube Flickr Blog Instagram Search JCS: Search Search Search JCS: Search Home Media News Photos Videos Publications About The Joint Staff Chairman Vice Chairman

  11. History of the Joint Chiefs of Staff: The Joint Chiefs of Staff and the War in Vietnam, 1971-1973

    National Research Council Canada - National Science Library

    Webb, Willard J; Poole, Walter S

    2007-01-01

    The series of five volumes titled "The Joint Chiefs of Staff and the War in Vietnam" covers the activities of the Joint Chiefs of Staff with regard to Vietnam from 1945 to the final withdrawal of U.S...

  12. Experience counts: The chief justice, management tenure, and strategic behavior on the U.S. Supreme Court

    Directory of Open Access Journals (Sweden)

    Joseph Daniel Ura

    2016-04-01

    Full Text Available We develop and test a theoretical account of the effect of management tenure on the strategic behavior of the chief justice of the United States. Substantial evidence from literatures on learning models and public management indicate that tenure (length of service is positively related to management performance in public organizations. This suggests that the chief justice’s tenure in office should be positively related to efficiency in the use of the chief justice’s formal powers. We assess this hypothesis by replicating and extending Johnson et al.’s study of chief justice Burger’s conference voting behavior. The data support our management tenure hypothesis, showing that Burger used greater discretion in reserving his conference vote over time as he became more adept at discriminating between circumstances when the tactic was strategically valuable and when it was not.

  13. Energy: annual report and accounts 1994

    International Nuclear Information System (INIS)

    1994-01-01

    The annual report and accounts (1994) of the Midlands Electricity plc contains the Chairman's statement, the Chief Executive's review, and the Directors and Auditors' reports. A financial review is presented, and the group's historical cost profit and loss account, the group's financial history, and summary current cost accounting information are detailed. (UK)

  14. Correlates of Women's Chief Executive Status: Comparisons with Men Chief Executives and Women Top Managers.

    Science.gov (United States)

    Tharenou, Phyllis

    1995-01-01

    In Australia, a sample of 50 female and 52 male chief executive officers (CEOs) and 53 top women managers was drawn from a larger survey. Results showed interpersonal and organizational situation factors (such as female management hierarchy, personal encouragement) were more associated with women CEOs' status. Status was less related to…

  15. Annual report and accounts 1994

    International Nuclear Information System (INIS)

    1994-01-01

    The Annual Report of the Southern Electric Group presents the Chairman's statement, and a review by the Chief Executive which covers productivity and efficiency, VAT, subsidiaries, associated activity, energy efficiency, safety and caring for the environment. This is followed by a financial review, the director's report, and the annual accounts for the year ended 31 March 1994. (UK)

  16. CLO Accountability.

    Science.gov (United States)

    Caudron, Shari

    2003-01-01

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

  17. Chief Inspector's guidance to inspectors: combustion processes

    International Nuclear Information System (INIS)

    1992-01-01

    This Note is issued by the Chief Inspector of Her Majesty's Inspectorate of Pollution (HMIP) as one of a series providing guidance for processes prescribed for integrated pollution control in Regulations made under Section 2 of the United Kingdom Environmental Protection Act 1990. It covers the burning of solid fuel manufactured from or comprised of tyres, tyre rubber or similar rubber waste primarily for the purpose of producing energy, in an appliance with a net rated thermal input of 3 megawatts or more. The note includes: a list of prescribed substances most likely to be present in releases to the environment by the processes considered; release limits for release to air, water and land; an outline of techniques for pollution abatement; monitoring requirements. (Author)

  18. Joint Chiefs of Staff > Directorates > J6 | C4 & Cyber

    Science.gov (United States)

    Joint Staff Structure Joint Staff Inspector General Origin of Joint Concepts U.S. Code | Joint Chiefs of Management J1 | Manpower and Personnel J2 | Joint Staff Intelligence J3 | Operations J4 | Logistics► the Joint Staff Chief Information Officer (CIO), the J-6 provides business class Information

  19. 78 FR 50052 - Chief of Engineers Environmental Advisory Board; Meeting

    Science.gov (United States)

    2013-08-16

    ... DEPARTMENT OF DEFENSE Department of the Army; Corps of Engineers Chief of Engineers Environmental... Environmental Advisory Board (EAB). Date: September 11, 2013. Time: 9:00 a.m. through 12:00 p.m. Location: Room... Agenda: The Board will advise the Chief of Engineers on environmental policy, identification and...

  20. Cybercom Chief Details U.S. Cyber Threats

    Science.gov (United States)

    Security Robots Lasers RSS Feed Cybercom Chief Details U.S. Cyber Threats - December 2, 2014 Navy Adm . Rogers, the commander of U.S. Cyber Command, director of the National Security Agency and chief of the Framework for Cyber Sharing But before Cybercom can help commercial companies deal with cyber criminals and

  1. Management accounting in an area. [United Kingdom

    Energy Technology Data Exchange (ETDEWEB)

    Cheney, G.H.

    1985-01-01

    The role of a chief accountant in a mining Area, in particular the management accounting aspect, is demonstrated by considering: cash flow; cost control; functional costing; capital expenditure appraisal; budgetary control and zero base budgeting. The above subject headings and their needs are also considered in the light of the current economic situation. 4 references.

  2. Financial Accountant | IDRC - International Development Research ...

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

    Internal Controls and Quality Assurance of Financial Information ... the end of the month, quarter and year accounting periods but that often requires ... To that effect, liaises with the Chief, External Fund Management to determine the ... Leads Corporate Accounting's testing program in liaison with the Financial Systems Unit ...

  3. 76 FR 67472 - Order of Succession for the Office of the Chief Information Officer

    Science.gov (United States)

    2011-11-01

    ...: Juanita Galbreath, Deputy Chief Information Officer for Cyber Security and Privacy, Office of the Chief...) Deputy Chief Information Officer, for IT Operations; (3) Deputy Chief Information Officer, for Cyber Security and Privacy; (4) Deputy Chief Information Officer, for Business and IT Modernization. These...

  4. Chief officer misconduct in policing: an exploratory study

    OpenAIRE

    Hales, Gavin; May, Tiggey; Belur, J.; Hough, Mike

    2015-01-01

    Key findings\\ud This study has examined cases of alleged misconduct involving chief police officers and staff.\\ud The aim was to describe the nature of cases that have come to light, examine the perceived\\ud pathways that led to misconduct, and suggest ways of mitigating the risks of misconduct. The\\ud study is based on interviews with key stakeholders and with investigating officers in chief\\ud officer misconduct cases since April 2008. These cases involved only a small minority of chief\\ud ...

  5. The chief data officer handbook for data governance

    CERN Document Server

    Soares, Sunil

    2015-01-01

    A practical guide for today's chief data officers to define and manage data governance programs   The relatively new role of chief data officer (CDO) has been created to address the issue of managing a company's data as a strategic asset, but the problem is that there is no universally accepted "playbook" for this role. Magnifying the challenge is the rapidly increasing volume and complexity of data, as well as regulatory compliance as it relates to data. In this book, Sunil Soares provides a practical guide for today's chief data officers to manage data as an asset while delivering the truste

  6. A Commander in Chief's Network-Centric Odyssey

    National Research Council Canada - National Science Library

    Copley, E

    2002-01-01

    .... Each Armed Service has begun training and equipping its force using the tenets of Network-Centric Operations, but those forces come together for the first time under the combatant Commander-in-Chief...

  7. Office of the Chief Financial Officer Annual Report 2009

    Energy Technology Data Exchange (ETDEWEB)

    Fernandez, Jeffrey

    2009-12-15

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

  8. 78 FR 4138 - Chief of Engineers Environmental Advisory Board; Meeting

    Science.gov (United States)

    2013-01-18

    ... (SDOCH), 401 West Washington Street, Phoenix, AZ 85003-21178. Agenda: The Board will advise the Chief of... interested person may attend. However, all attendees will enter and exit SDOCH through the appropriate...

  9. The changing role of the hospital chief financial officer.

    Science.gov (United States)

    Freitag, T R; Freitag, W

    1980-01-01

    Things are changing. That statement is obviously true of things political, economic and scientific. Not surprisingly, therefore, the statement applies to the activities, responsibilities, qualifications and, ultimately, status of the hospital chief financial officer (CFO).

  10. From the Editor-in-Chief

    Directory of Open Access Journals (Sweden)

    Simeon Oka

    2011-01-01

    while under review by the Journal." At the end I have a pleasure to frankly appreciate to Professor Jan Erik Johnsson, from Technical University of Denmark, Lyngby, for his contribution, as member of the International Advisory Board from the very beginning, to the scientific scope and orientation of the Journal, and to the quality of the papers published in more than 15 years. I am sorry that his wish was not to be member of the International Advisory Board, since he was retired. In the name of Editorial Boards of the journal Thermal Science I wish to him many nice activities in his free time. Finally, I am happy that, following the wish of Prof. Arun Mujumdar, the world known scientist and member of our International Advisory Board, that I can pay your attention to the link: http://serve.me.nus.edu.sg/arun/E_books.htm, where you can download many interesting e-books, and review of the activity of the Minerals, Metals and Materials Technology Centre, of the Faculty of Engineering, National University of Singapore. April, 2011 Professor Simeon Oka, Ph. D. Editor-in-chief

  11. Process Accounting

    OpenAIRE

    Gilbertson, Keith

    2002-01-01

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

  12. EDITORIAL: Incoming Editor-in-Chief

    Science.gov (United States)

    Lidström, Suzanne

    2012-04-01

    , in his hands, the expansion continued and the transition to electronic production took place. In 2005, an agreement was signed with IOP Publishing and the bustling production work of the in-house team moved abroad to Bristol, leaving just the Editor-in-Chief to man the ship at the Royal Swedish Academy of Sciences. In 2011, however, as Roger prepared to step down, submissions had reached astounding levels as is evident from figure 1: that year, almost 1500 manuscripts were received by Physica Scripta, now acknowledged to be amongst the fastest growing journals in IOP Publishing, when measured in these terms. The year on year increase stands at 20% and, once again, of the extensive range of topics covered, condensed matter physics had been identified as the subject area in most need of attention because the burden of reviewing had become too great for one editor to oversee alone. Thus, when I joined Physica Scripta in January of this year, securing new External Editors for this field was perceived to be the most urgent task. It is, therefore, with the greatest of pleasure that I am able to announce the arrival of two new editors for this section: Professors David Keen and Tapio Rantala. Physica Scripta statistics Figure 1. The annual submissions made to Physica Scripta in recent years have rocketed and the rejection rate (given as a percentage) has increased rapidly. The modest increase in the number of articles accepted (shaded in blue) reflects a deliberate policy to augment the scientific quality. Professor Rantala has been selected by the Finnish Physical Society to replace Professor Matti Manninen, who is stepping down as the Finnish representative on the journal's Editorial Board. Professor Rantala is a prominent theorist and has been engaged in active research in a number of fields. In his early work, he was interested in surface science and molecular physics, however his expertise is predominantly in the domain of solid or materials physics related to

  13. Foreword from the Editor-in-Chief

    Directory of Open Access Journals (Sweden)

    Jon M. Truby

    2012-04-01

    Highness the Emir, Sheikh Hamad bin Khalifa Al Thani, for this vision. I am grateful to all of those involved in the production of this and future issues, and hope the demands of our readers are met. May the journal continue to be a success. Dr. Jon M. Truby Ph.D, Editor-in-Chief

  14. PowerGen plc report and accounts 1994

    International Nuclear Information System (INIS)

    1994-01-01

    The annual report and accounts of PowerGen plc for the year 1994 are presented. Financial highlights are quoted, followed by the Chairman's statement, reviews by the Chief Executive and Financial Directors, reports by the Auditors and Directors, balance sheets and details of the consolidated profit and loss account and principal accounting policies. A four year summary and shareholder information are included. (UK)

  15. EDITORIAL: New Editor-in-Chief for Nanotechnology New Editor-in-Chief for Nanotechnology

    Science.gov (United States)

    Couzin, Nina

    2009-01-01

    Nanotechnology is proud to announce the appointment of Professor Mark Reed, Yale University, as the new Editor-in-Chief from January 2009. Mark Reed holds the Harold Hodgkinson Chair of Engineering and Applied Science at Yale University. He has made significant contributions in the areas of quantum dots, electronic transport in nanoscale and mesoscopic systems, artificially structured materials and devices, and molecular electronics. Professor Reed has been associated with the journal as an Editorial Board member for a number of years and we are delighted that he has agreed to take on the scientific leadership of the journal in its 20th year. We also take the opportunity to thank Professor Mark Welland, Cambridge University, for his work as Editor-in-Chief since 2001, and for presiding over the re-launch and remarkable growth of the journal since then. Nanotechnology is unique in that it was the first peer-reviewed journal in the area of nanoscience, the first issue appearing in 1990. Since then it has established a distinguished publication record and has become a leading journal covering all aspects of nanoscale science and technology, as well as specializing in in-depth, comprehensive articles not seen in letter format journals. Published weekly and featuring subject sections, the journal is truly multidisciplinary in nature and is an excellent medium to quickly deliver your research results to readers worldwide. Nanotechnology is proud to be offering some of the fastest publication times around (less than three months on average from receipt to online publication). We offer free online access to all published papers for 30 days, ensuring that anyone with access to the internet will be able to read your paper. We were also the first journal to give our authors the opportunity to communicate their research to a wider audience through nanotechweb.org and other IOP websites. See the journal's homepage at www.iop.org/Journals/nano for more details. We are looking

  16. 29 CFR 20.62 - Responsibilities of the Chief Financial Officer.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Responsibilities of the Chief Financial Officer. 20.62... Administrative Costs § 20.62 Responsibilities of the Chief Financial Officer. The Chief Financial Officer, or his... instructions, which he or she may deem appropriate. The Chief Financial Officer shall also take such...

  17. 29 CFR 20.90 - Responsibilities of the Chief Financial Officer.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Responsibilities of the Chief Financial Officer. 20.90... Responsibilities of the Chief Financial Officer. The Chief Financial Officer, or his or her designee, shall provide... appropriate. The Chief Financial Officer shall also take such administrative steps as may be appropriate to...

  18. 29 CFR 20.10 - Responsibilities of the Chief Financial Officer.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Responsibilities of the Chief Financial Officer. 20.10... to Credit Reporting Agencies § 20.10 Responsibilities of the Chief Financial Officer. The Chief... guidelines and instructions, which he or she may deem appropriate. The Chief Financial Officer shall also...

  19. 29 CFR 20.37 - Responsibilities of the Chief Financial Officer.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Responsibilities of the Chief Financial Officer. 20.37....37 Responsibilities of the Chief Financial Officer. The Chief Financial Officer, or his or her..., which he or she may deem appropriate. The Chief Financial Officer shall also take such administrative...

  20. EDITORIAL: Incoming Editor-in-Chief

    Science.gov (United States)

    Webb, Steve

    2006-01-01

    editor signals change and in turn this induces in some people expectation, hope of improvement and maybe radical revolution. Others cower and hope for stability, continuation of the same and as little outward sign of change as possible. So I should like to signal that I hope to satisfy both camps. The Editor-in-Chief is primarily a guardian of the journal and should change nothing that does not need changing. Maintaining a standard at the same level is a valuable achievement in itself. This is no different from taking on any other leadership role such as in a team or department. One has to lead by consensus and with respect for the position. Conversely there are things I would like to see improved (otherwise I should not have been hired) and I commit to attempting these but in a spirit of cooperation with the Board, the publisher (IOP), IPEM and the readership. Any other approach would be doomed anyway. So, what would I like to see changed? Dare I say anything too strongly upfront? Like Alun six years ago I would like there to be more debate via correspondence but this depends on the readers to do more writing along these lines. Personally I feel PMB, like many journals, has developed to the point where most readers sadly can understand only a small fraction of its contents. I have talked to older readers who said they regularly used to read all or half of the journal. Now many of us can manage only the papers in our specialty. Yet this is somewhat inevitable as medical physics has progressed from a fledgling science to the vast activity it is today, topics have become deeply complicated and we cannot and should not reverse the clock. To address this, I would like to see authors provide some form of `intelligible lay-scientific summary' of their paper as a condition of its publication. I think readers would then enjoy reading all, not just some, of these and maybe become attracted to other areas than the ones in which they currently work. I would like to see the

  1. The Eighth Stage of Information Management: Information Resources Management (IRM) vs. Knowledge Management (KM), and the Chief Information Officer (CIO) vs. the Chief Knowledge Officer (CKO).

    Science.gov (United States)

    Chen, Rui

    1998-01-01

    Describes the characteristics of the transfer point of information management to knowledge management (KM), what information resources management (IRM) does, and compares information and knowledge management and the roles of chief information officer (CIO) and chief knowledge officer (CKO). (PEN)

  2. Prof. John Wood, Chief Executive Designate, Dr Gordon Walker, Directorate, Chief Executive, Prof. Ken J. Peach, Head of the Particle Physics Department, CLRC Rutherford Appleton Laboratory, United Kingdom

    CERN Multimedia

    Patrice Loïez

    2001-01-01

    L. to. r.: Dr. Ian Wilson, CLIC Deputy Study Leader, Prof. Ken J. Peach, Head of the Particle Physics Department, Prof. John Wood, Chief Executive Designate, Dr. Gordon Walker, Directorate, Chief Executive

  3. Metaplasia in the Stomach Arises From Gastric Chief Cells

    Directory of Open Access Journals (Sweden)

    Jason C. Mills

    2017-07-01

    Full Text Available The development of intestinal-type gastric cancer is preceded by loss of parietal cells (oxyntic atrophy and the induction of metaplastic cell lineages in the gastric mucosa. For example, mouse models have shown that spasmolytic polypeptide-expressing metaplasia can develop following oxyntic atrophy through transdifferentiation of zymogen-secreting chief cells. Evolution of spasmolytic polypeptide-expressing metaplasia from chief cells occurs via a coordinated dismantling of their secretory apparatus and reprogramming of their transcriptome. Increasing evidence suggests that the process of chief cell reprogramming requires the influence of inflammatory cytokines and requires both zymogen granule autophagy and alterations in gene transcription. It is likely that spasmolytic polypeptide-expressing metaplasia is a physiological repair mechanism that is similar to those that occur in other tissues (eg, pancreas for recruiting reparative progenitor cells in response to mucosal wounds. Chronic inflammation can induce a recurring pattern of persistent reprogramming/metaplasia that increases the risk for neoplasia.

  4. Outcomes Analysis of Chief Cosmetic Clinic Over 13 Years.

    Science.gov (United States)

    Walker, Nicholas J; Crantford, John C; Rudolph, Megan A; David, Lisa R

    2018-06-01

    Adequate resident training in aesthetic surgery has become increasingly important with rising demand. Chief resident aesthetic clinics allow hands on experience with an appropriate amount of autonomy. The purpose of this study was to compare resident cosmetic clinic outcomes to those reported in the literature. Furthermore, we sought to assess how effective these clinics can be in preparing residents in performing common aesthetic surgery procedures. A retrospective chart review of 326 patients and 714 aesthetic procedures in our chief cosmetic clinic over a 13-year period was performed, and complication and revision rates were recorded. In addition, an electronic survey was sent to 26 prior chief residents regarding their experience and impressions of the chief resident aesthetic clinic. A total of 713 procedures were performed on 326 patients. Patient ages ranged from 5 to 75 years old (mean, 40.8 years old) with a mean follow-up of 76.2 days. On average, there were 56 procedures performed per year. Of the 714 total procedures performed, there were 136 minor procedures and 578 major procedures. Of the 136 minor procedures, there were no complications and there was 1 revision of a cosmetic injection. Of the 578 major procedures, the overall complication rate was 6.1% and the revision rate was 12.8%. Complication and revision rates for each individual surgery were further analyzed and compared with the literature. The complication rates for these procedures fell within the reference ranges reported. In regards to the chief resident survey, there was a 77% response rate. All respondents reported that the chief resident clinic positively affected their residency education and future practice. Ninety percent of respondents felt "very comfortable" performing facelifts, body contouring, and aesthetic breast surgery. No respondents completed a subsequent cosmetic fellowship, and 60% stated that their positive experience in chief clinic contributed to their decision not

  5. Environmental Assessment: Disposition of Chiefs’ Circle Residential Structures

    Science.gov (United States)

    2012-04-27

    five structures ranged from Page 4 of 5  $200,000 (with bricks removed) to $500,000 (with bricks intact). Mike Ford, CEO of NewTown Macon, echoed Mr...feasibility 25-Jul-08 and practicality of moving the Chief’s Circle duplexes Mike Ford NewTown Macon 23-Jul-08 478-722-9909 President of NewTown Macon...Daniel.Chavira@ Gave a tour of Chiefs’ Circle huntcompanies.com Not interested in using the houses Bob Sharples RAFB 26-Oct-10 robert.sharples

  6. The Joint Chiefs of Staff and National Policy 1951-1953, Volume III, The Korean War: Part Two

    National Research Council Canada - National Science Library

    Schnabel, James

    1998-01-01

    .... An account of their activity in peacetime and during times of crisis provides, moreover, an important series of chapters in the military history of the United States. For these reasons, the Joint Chiefs of Staff directed that an official history be written for the record. Its value for instructional purposes, for the orientation of officers newly assigned to the JCS organization, and as a source of information for staff studies will be readily recognized.

  7. EDITORIAL: Outgoing Editor-in-Chief Outgoing Editor-in-Chief

    Science.gov (United States)

    Hauptmann, Peter

    2012-01-01

    I started in 2002 as Editor-in-Chief of a well established journal—MST (Measurement Science and Technology). It was a time when modern means of communication offered new opportunities for the scientific community—for all scientists and engineers whether at universities, in industry or at other institutions—to access better quality information in a shorter time. This development helped us to be more efficient in our daily scientific work and to anticipate new trends faster than before. A flood of information was created by different search engines. A few online journals or journals published in emerging countries with a similar profile to MST appeared on the market. MST had to provide new answers in response to these developments. In 2002 I postulated two requirements to the journal. Firstly, the publisher has to be up to date. My impression over the years has been that IOPP is excellently organized. That has made it easier for the board members and all our reviewers to concentrate on the scientific aspects of our input to the journal. During all my visits to Bristol or my contacts with the IOPP staff I always met very professional and enthusiastic staff members. They have not only supported and encouraged the ideas and initiatives of the Editorial Board members, but they have also worked hard on establishing one of the most effective journal operations in the field of measurement science and technology. Many authors are well aware of this. Thus I am able to declare that the first requirement for a successful journal has been met. Secondly, the scientific level has to be high and the journal should attract readers from all over the world. This task was the responsibility of the Editorial Board members and of myself. Our strategy was on the one hand to ensure continuity in MST but on the other hand to be open to new trends and developments. Examples of these new aspects of the journal are fields like micro- and nanometrology, measurement techniques for

  8. Annual report and accounts 1989/90

    International Nuclear Information System (INIS)

    1990-01-01

    The Annual Report and Accounts starts with the years' highlights followed by the Chairman's Review and Chief Executive and Company Reviews. After a general introduction to BNFL's: operations several aspects are looked at in rather more detail; fuel and engineering, reprocessing, technical and planning and corporate affairs including public relations and personnel. The Directors' and Auditors' reports come next, then the accounts with relevant balance sheets and financial statistics. (UK)

  9. ‘What is that to us? See to it yourself’ (Mt 27:4: Making atonement and the Matthean portrait of the Jewish chief priests

    Directory of Open Access Journals (Sweden)

    Dorothy Jean Weaver

    2014-10-01

    Full Text Available To read the Gospel of Matthew within its 1st century religious context is to read an intensely Jewish narrative. Central to the world of this Gospel are the Jerusalem temple, its administrators, the chief priests, and the sacrificial system which they are charged by Jewish law to officiate. This article assesses the Matthean portrait of the Jewish chief priests of Jesus’ day against the scriptural backdrop which lays out their prominent role within Jewish religious life, namely ‘making atonement’ before God for the ‘sins’ of the people. In section one I sketch out the Matthean portrait of the scripturally assigned role of the priests, connecting this portrait to its biblical antecedents. In section two I assess the overall performance of the Matthean chief priests against the backdrop of their assigned role. In section three I address the question of atonement. Crucial here is 27:3–10, the account of Judas Iscariot, who returns his 30 silver coins to the chief priests and says (27:4a; emphasis mine, ‘I have sinned, because I have handed over innocent blood’. Here I highlight Matthew’s ironic modus operandi as he portrays the chief priests’ non-priestly response to Judas. Additionally, I contrast Matthew’s portrait of the Jewish chief priests with a brief portrait of Jesus’ own ministry within the Jewish community, a ministry which fulfils the priestly role abandoned by the chief priests. I conclude my article in section four with brief reflections on the rhetorical impact of Matthew’s portrait of the Jewish chief priests within his overall narrative.

  10. Annual Report 2008 -- Office of the Chief Financial Officer (OCFO)

    Energy Technology Data Exchange (ETDEWEB)

    Fernandez, Jeffrey

    2008-12-22

    It is with great pleasure that I present to you the 2008 Chief Financial Officer's Annual Report. The data included in this report has been compiled from the Budget Office, the Controller, Procurement and Property Management and the Sponsored Projects Office. Also included are some financial comparisons with other DOE Laboratories and a glossary of commonly used acronyms.

  11. Commander in chief : FDR's battle with Churchill, 1943

    NARCIS (Netherlands)

    Hamilton, Charles Nigel

    2016-01-01

    Commander in Chief is een deelbiografie van president Franklin Delano Roosevelt waarin Roosevelts rol als opperbevelhebber van de gewapende strijdkrachten van de Verenigde Staten in de Tweede Wereldoorlog het hoofdthema is. Het boek concentreert zich op het jaar 1943: een jaar waaraan biografen van

  12. 17 CFR 200.17 - Chief Management Analyst.

    Science.gov (United States)

    2010-04-01

    ...) Organizational structures and delegations of authority; (d) Management information systems and concepts; and (e... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Chief Management Analyst. 200...; CONDUCT AND ETHICS; AND INFORMATION AND REQUESTS Organization and Program Management General Organization...

  13. 76 FR 81485 - Chief of Engineers Environmental Advisory Board; Meeting

    Science.gov (United States)

    2011-12-28

    ... the potential effects of climate change. Following the discussions and presentations there will be a public comment period. FOR FURTHER INFORMATION CONTACT: Mr. John C. Furry, Designated Federal Officer... (202) 512-6000. Agenda: The Board will advise the Chief of Engineers on environmental policy...

  14. Chief of staff finance | Lillie | Scientia Militaria: South African Journal ...

    African Journals Online (AJOL)

    Scientia Militaria: South African Journal of Military Studies. Journal Home · ABOUT THIS JOURNAL · Advanced Search · Current Issue · Archives · Journal Home > Vol 12, No 2 (1982) >. Log in or Register to get access to full text downloads. Username, Password, Remember me, or Register. Chief of staff finance. Ashley C ...

  15. The Global Roundtable of Chief Economists highlights global trends ...

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

    2017-11-30

    Nov 30, 2017 ... Co-hosted by Ted Chu, chief economist of IFC, World Bank Group, and ... and the difficulty of constructing reliable control groups to assess the impact of bank interventions. ... Blood on the Stone Ian Smillie in his own words.

  16. Inside Back Cover | Chief | Ghana Journal of Linguistics

    African Journals Online (AJOL)

    All areas of linguistics are invited – the journal is not limited to articles on languages of or in Ghana or Africa. ALL CONTRIBUTIONS must be submitted in English (except for special issues reserved for African languages), in electronic format to the current Editor-in-Chief, via our website at https://gjl.laghana.org. Authors ...

  17. The chief information security officer insights, tools and survival skills

    CERN Document Server

    Kouns, Barry

    2011-01-01

    Chief Information Security Officers are bombarded with huge challenges every day, from recommending security applications to strategic thinking and business innovation. This guide describes the hard and soft skills that a successful CISO requires: not just a good knowledge of information security, but also attributes such as flexibility and communication skills.

  18. Chief Zibi Sidinane: Negotiating Moravian Christianity and Settlements in 'Nomansland'

    DEFF Research Database (Denmark)

    Henningsen, Anne Folke

    2009-01-01

    I artiklen analyseres de komplicerede forhandlinger, strategier og magtkampe, der knyttede sig til etablering af kristne missionsstationer i slutningen af 1800-tallet i det østlige Sydafrika. De implicerede herrnhutiske missionærer og konvertitter - som artiklens hovedperson Chief Zibi Sidinane -...

  19. Internet accounting

    NARCIS (Netherlands)

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

    2001-01-01

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

  20. Management Accounting

    OpenAIRE

    John Burns; Martin Quinn; Liz Warren; João Oliveira

    2013-01-01

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

  1. EDITORIAL: Incoming Editor-in-Chief Incoming Editor-in-Chief

    Science.gov (United States)

    Birch, David

    2012-01-01

    It is a pleasure and an honour for me to be taking over as Editor-in-Chief of Measurement Science and Technology. MST is well known across research communities worldwide as a leading journal in which to publish new techniques and instrumentation. It has gained this enviable position largely because of the excellent guidance of its Editorial Board and dedicated staff at Institute of Physics Publishing over many years. I want to highlight in particular the contribution of the outgoing Editor Peter Hauptmann, and other Editors before him, in making the journal truly international. We thank Peter immensely for all his hard work in leading the journal, having exceptionally served two terms, each of five years. I come into the post of Editor at a very interesting and challenging time for research. The global recession is leading to cuts in research funding in many countries, researchers and their outputs are coming under closer scrutiny than ever before, and more is being expected of them. Journals play a critical role in monitoring and maintaining research standards, but we should be careful not to assume that journal Impact Factor is the sole measure of research quality. Although expediency may sometimes demand it, Impact Factor, as practitioners know, is subject dependent. One of the great things about science and technology for me is its level playing field. The key point is still innovation no matter where the work is done or where it is published. MST has a long pedigree of being the natural home of the highest quality papers from leading researchers wishing to report novel instrumentation and techniques. 2013 will mark the 90th anniversary of MST and we look forward to celebrating in style its sustained success. I recall with pride the first paper I published in Journal of Physics E: Scientific Instruments (as MST was previously titled) back in 1977. The paper reported the design and application of an early fluorescence lifetime spectrometer that I had constructed

  2. Accounting standards

    NARCIS (Netherlands)

    Stellinga, B.; Mügge, D.

    2014-01-01

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

  3. Accounting outsourcing

    OpenAIRE

    Linhartová, Lucie

    2012-01-01

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

  4. 76 FR 30227 - On behalf of the Accessibility Committee of the Federal Chief Information Officers Council...

    Science.gov (United States)

    2011-05-24

    ... SOCIAL SECURITY ADMINISTRATION [Docket No. SSA-2011-0041] On behalf of the Accessibility Committee of the Federal Chief Information Officers Council; Listening Session Regarding Improving the Accessibility of Government Information AGENCY: Federal Chief Information Officers Council, Social Security...

  5. Chief Human Capital Officers Council (CHCOC)'s Members and Assistants

    Data.gov (United States)

    Office of Personnel Management — List of members of the Chief Human Capital Officers Council (CHCOC): Federal Chief Human Capital Officers (CHCOs) and Deputy CHCOs, as well as the council's chair,...

  6. Chief Marketing Officer and the Challenge of Digital Maturity

    OpenAIRE

    PURCAREA, Ioan Matei; NEGRICEA, Costel Iliuta

    2014-01-01

    Digital is the new normal today, the digitally transformation allowing step by step a closer connection with customers, and accordingly answer to the new requirements of the supply chain management. The rules of engagement are changed by the digital lives of customers, the digital leaders creating value across physical/digital products, services, and experience. Chief Marketing Officer (CMO) is proving a more devoted personal attention and a more directly involvement in digital initiatives, t...

  7. The chief nurse executive role in large healthcare systems.

    Science.gov (United States)

    Englebright, Jane; Perlin, Jonathan

    2008-01-01

    Community hospitals are most frequently led by nonclinicians. Although some may have employed physician leaders, most often clinical leadership is provided by a chief nurse executive (CNE) or chief nursing officer. Clinical leadership of community hospital and health systems may similarly be provided by a system-level nursing executive or, often, by a council of facility CNEs. The increasingly competitive healthcare environment in which value-based purchasing of healthcare and pay-for-performance programs demand improved clinical performance for financial success has led to reconsideration of whether a council model can provide either the leadership or adequate attention to clinical (and operational) improvement. In turn, community hospitals and health systems look to CNE or chief nursing officer roles at the highest level of the organization as resources that are able to segue between the clinical and operational domains, translating clinical performance demands into operating strategies and tactics. This article explores CNE characteristics required for success in these increasingly responsible and visible roles.

  8. CNPC Appoints Chief Experts for Important Technological Projects

    Institute of Scientific and Technical Information of China (English)

    Zhao Jianzhong

    2006-01-01

    @@ On June 27th, China National Petroleum Corporation (CNPC) held a public recruitment to appoint chief experts in Beijing for its important technological projects, which is the first time for CNPC to appoint chief managers by the means of competitive recruitment. This recruitment covers four projects, such as drilling, logging, geophysical survey and ground engineering with 15 projects. Of those,there are 8 drilling projects, which make up 50 percent of all the important technological projects for public recruitment. CNPC expects to further boost the chief expert responsibility system and promote the research and development (R&D) of technological project on the basis of the public recruitment. The company completes the recruitment following the procedure of making announcement, conducting competitive recruitment and giving publicity. On July 25th, the appointment ceremony was held by CNPC and 15 experts were awarded the certificates. CNPC is entering a new stage for the implementation of the technology and talent strategy for the 11th Five-Year Plan. What's more, a new management mode is taking shape for the technological project and for the construction of technological personnel pool.

  9. Genetics Home Reference: White-Sutton syndrome

    Science.gov (United States)

    ... Disorder National Institute of Neurological Disorders and Stroke: Autism Spectrum Disorder Fact Sheet Educational Resources (7 links) American Academy of Child and Adolescent Psychiatry: Intellectual Disabilities American Academy of Family Physicians: Caring for a Person Who Has Intellectual ...

  10. Chiefs and the State in independent Zambia : exploring the Zambian national press

    NARCIS (Netherlands)

    Binsbergen, van W.M.J.

    1987-01-01

    Zambia is among the few African countries where chiefs occupy an honorable position at the national level, and where a House of Chiefs is established, complementary to Parliament. This paper examines the relationship between chiefs and the central government on the basis of an analysis of newspaper

  11. 76 FR 53935 - Delegation Authority for the Office of the Chief Financial Officer

    Science.gov (United States)

    2011-08-30

    ... Office of the Chief Financial Officer AGENCY: Office of the Secretary, HUD. ACTION: Notice of delegation of authority. SUMMARY: In this notice, the Secretary of HUD, pursuant to the Chief Financial Officers Act of 1990 (CFO Act), which established the position of the Chief Financial Officer within HUD, is...

  12. 49 CFR 800.28 - Delegation to the Chief Financial Officer.

    Science.gov (United States)

    2010-10-01

    ... 49 Transportation 7 2010-10-01 2010-10-01 false Delegation to the Chief Financial Officer. 800.28... Authority to Staff Members § 800.28 Delegation to the Chief Financial Officer. The Board delegates to the Chief Financial Officer the authority to settle claims for money damages of $2,500 or less against the...

  13. 76 FR 53939 - Order of Succession for the Office of the Chief Financial Officer

    Science.gov (United States)

    2011-08-30

    ... Office of the Chief Financial Officer AGENCY: Office of the Secretary, HUD. ACTION: Notice of Order of... Chief Financial Officer. This Order of Succession supersedes all prior Orders of Succession for the Office of the Chief Financial Officer. DATES: Effective Date: August 19, 2011. FOR FURTHER INFORMATION...

  14. 46 CFR 97.45-1 - Master and chief engineer responsible.

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 4 2010-10-01 2010-10-01 false Master and chief engineer responsible. 97.45-1 Section... VESSELS OPERATIONS Carrying of Excess Steam § 97.45-1 Master and chief engineer responsible. It shall be the duty of the master and the chief engineer of any vessel to require that a steam pressure is not...

  15. Joint Chiefs of Staff > About > The Joint Staff > Senior Enlisted Advisor

    Science.gov (United States)

    Skip to main content (Press Enter). Toggle navigation Joint Chiefs of Staff Joint Chiefs of Staff Joint Chiefs of Staff Facebook Twitter YouTube Flickr Blog Instagram Search JCS: Search Search Search JCS: Search Home Media News Photos Videos Publications About The Joint Staff Chairman Vice Chairman

  16. 76 FR 69031 - Order of Succession for the Office of the Chief Human Capital Officer

    Science.gov (United States)

    2011-11-07

    ... Office of the Chief Human Capital Officer AGENCY: Office of the Chief Human Capital Officer, HUD. ACTION: Notice of order of succession. SUMMARY: In this notice, the Chief Human Capital Officer for the... Human Capital Officer. DATES: Effective Date: October 20, 2011. FOR FURTHER INFORMATION CONTACT: Lynette...

  17. 32 CFR Appendix I to Part 275 - Format for Obtaining Basic Identifying Account Information

    Science.gov (United States)

    2010-07-01

    ... Account Information [Official Letterhead] [Date] Mr./Mrs. XXXXXXXXXX Chief Teller [as appropriate] First.... 3401 et. seq., you are requested to provide the following account information: [Name, address, account... to this request for account information. Under section 3417(c) of the Act, good faith reliance upon...

  18. The Joint Chiefs of Staff and National Policy: 1965-1968 (History of the Joint Chiefs of Staff)

    Science.gov (United States)

    2012-01-01

    car- rier would stop at Rio de Janeiro instead. When the Roosevelt was returning from war duties, early in 1967, the Navy directed that sailors "go...advice. On 28 April Representative Mendel Rivers (D, SC), Chairman of the Committee on Armed Services, introduced a bill lengthening the terms of...Reporting favorably, Rivers ’ Committee stated that "the sole objective... is to permit members of the Joint Chiefs of Staff to advise the Congress, as well

  19. Improving Military Accounting to Support the Military Decision-Making Process

    National Research Council Canada - National Science Library

    Smith, Billy

    2001-01-01

    .... However, with the passage of the Chief Financial Officers Act of 1990, as amended by the Federal Financial Management Act of 1994, there are significant efforts ongoing to regain funds accountability...

  20. Annual report of the Chief Executive Officer of ARPANSA, 1998-1999

    International Nuclear Information System (INIS)

    1999-12-01

    This is the first annual report of the Chief Executive Officer (CEO) of the Australian Radiation Protection and Nuclear Safety Agency (ARPANSA). It addresses the Requirements for Departmental Annual Reports issued by the Department of Prime Minister and Cabinet as updated in May 1999, as well as the annual reporting requirements of the Australian Radiation Protection and Nuclear Safety (ARPANS) Act 1998 . The report contains: a corporate overview which details the functions of ARPANSA, its corporate plan and organisational structure; a report on performance against the functions of ARPANSA and an account of some of the achievements of its achievements during the year under review; appendixes containing statistical and financial information on the performance and administration of ARPANSA as well as the financial statements for the Nuclear Safety Bureau and ARPANSA. An index showing compliance with the annual reporting requirements of the Department of Prime Minister and Cabinet is at Appendix 4F.Copyright (1999) Commonwealth of Australia

  1. Research on the actual condition on the licensed chief engineers of radiation

    International Nuclear Information System (INIS)

    1976-01-01

    A research on the actual condition on the licensed chief engineers of radiation was performed on October, 1975. Question cards were sent to 2915 facilities in Japan, and answers came back from 2850 facilities. Answers report the size of each facility, number of employee, number of chief engineers in charge, age of chief engineers, appointment authority, responsibility, improvement of working condition of chief engineer, and assistant officer for chief engineer. The number of worker is 62,456 in 2,769 facilities. The number of chief engineer in charge is 3,286 containing 579 doctor and/or dentist. The age of chief in 80 percent facilities is above 31. System of management of radiation safety was also investigated. (Kato, T.)

  2. Corporate identity of the Chief Mines Inspectorate of Brandenburg

    International Nuclear Information System (INIS)

    Zenker, P.

    1994-01-01

    The mining administration of the Land Brandenburg abandoned its traditional self-image in order to be able to cope with the challenges presented by a modern and future-oriented mining industry. The reinstatement of the Chief Mines Inspectorate of the Land Brandenburg opened up a chance of breaking up obsolete administrative structures and, instead, giving this entity a Corporate Identity as its foundation. The inspectorate considers Corporate Identity as the way of making its work understood both internally and to the exterior. (orig.) [de

  3. Chief nurse executives' balance of their work and personal lives.

    Science.gov (United States)

    Borman, J S

    1993-01-01

    Stress among chief nurse executives (CNEs) can result from the desire to meet work-related responsibilities and maintain a satisfying personal life. The purpose of this research was to determine if the stress level that results from balancing work-related and personal-life time pressures differs among CNEs by gender. CNEs experienced moderate levels of strain; gender differences were apparent. The research findings demonstrate that the influence of gender within a female-dominated profession is consistent not with the gender norms of females, but with the gender norms seen within the larger society.

  4. Machiavelli's advice to the hospital chief executive officer.

    Science.gov (United States)

    Papadimos, Thomas J; Marco, Alan P

    2004-01-01

    Hospital chief executive oficers (CEOs) have demanding jobs in which they must, at tims, function as if they are potentates of small principalities. Their ability to elicit loyalty and allegiance, hand out discipline and praise, foster alliances with other organizations, and commit the occasional hostile yet (it is hoped) successful foray onto a competitor's turf are skills that must be mastered for success and longevity. We have taken the thoughts and strategies of the Renaissance political master, Niccolo Machiavelli, and applied them to the modern hospital CEO for whom we feel they still hold elements of wisdom and guidance.

  5. Letter from the New Editor-in-Chief

    Directory of Open Access Journals (Sweden)

    Pabulo Henrique Rampelotto

    2014-01-01

    Full Text Available It is my great pleasure to serve as the new Editor-in-Chief of Life, a journal concerned with fundamental questions on the origins and nature of life, evolution of biosystems and astrobiology. With my experience as Executive Editor, Senior Editor and Guest Editor of so many successful special issues (some of them in MDPI journals [1–6], I am committed to making the journal a success, with the launch of exciting special issues, publication of high quality papers, as well as inclusion of the journal in major indexing and abstracting services. In this editorial, I present my view and plans for the journal.

  6. Tritium accountancy

    International Nuclear Information System (INIS)

    Avenhaus, R.; Spannagel, G.

    1995-01-01

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

  7. THE ORGANIZATION OF MANAGEMENT ACCOUNTING AT SMALL ENTERPRISES IN UKRAINE

    OpenAIRE

    Nadiya Khocha

    2017-01-01

    The purpose of the research is to study the organization of managerial accounting in Ukrainian small enterprises. Methodology. The survey of management accounting is conducted by an interview with the manager/ chief accountant/financial director of small enterprises, or by sending the questionnaires to these persons via the e-mail. The sample of study includes fifty-five small enterprises of the Lviv region in different types of activities and forms of ownership. Results. Analysis of theoreti...

  8. Accounting assessment

    Directory of Open Access Journals (Sweden)

    Kafka S.М.

    2017-03-01

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

  9. Report and accounts 1992

    International Nuclear Information System (INIS)

    1992-01-01

    The directors present their report and the audited accounts of PowerGen plc for the financial year ended 29 March 1992. The Company's principal activity is the generation and sale of electricity in England and Wales. The Chairman's Statement and Chief Executive's Review, contained in the Annual Review, report on the development of the business during the financial year and the outlook for the future. They contain information about the Company's research and development activities, its commitment to ensuring that environmental implications for the business are properly identified, assessed and managed, and its arrangements with regard to health and safety and employees' welfare at work. Profit before taxation for the financial year to 29 March 1992 was Pound 359 million (an increase on the restated figure for 1990/91) of Pound 87 million or 32 per cent. After providing for taxation (Pound 117 million), and for payment of the dividend (Pound 72 million), the retained profit for the year amounted to Pound 170 million. (Author)

  10. NASA Accountability Report

    Science.gov (United States)

    1997-01-01

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

  11. Office of the Chief Financial Officer Annual Report 2010

    Energy Technology Data Exchange (ETDEWEB)

    Fernandez, Jeffrey

    2010-12-20

    In March, a review team consisting of CFOs from other national laboratories, industry, and members of the University of California Office of the President (UCOP) convened for three days to conduct a comprehensive peer review of the OCFO. This was the first time in almost a decade that the financial operations of the Laboratory had been reviewed. The Committee relayed their observations on our strengths, and their very thoughtful recommendations for improvement, which we are actively pursuing. These improvements, when implemented, will benefit the entire Laboratory for many years to come. The complete report is available on the OCFO website (www.lbl.gov/Workplace/CFO). In August, the senior management team of the OCFO participated in a strategic planning retreat. The purpose of the two and a half day exercise was, of course, to update our strategic plan, but instead of spending days developing a written document, we enlisted the expertise of a seasoned journalist who also happens to be a very talented graphic artist. He listened carefully to our ideas and committed them to a visual roadmap. All members of the OCFO, Business Managers, and the Laboratory Leadership Team reviewed this draft roadmap. By having a completely visual strategic plan that is posted widely throughout the OCFO, all employees can easily see and identify with the goals that we are all working towards. FY2010 was an extraordinary year. The Laboratory welcomed its seventh Director, Dr. Paul Alivisatos, who wasted no time communicating his vision and priorities for Berkeley Lab. They include five very ambitious initiatives: Carbon Cycle 2.0, The Next Generation Light Source, a Safe and Efficient Lab, Building Community, and Space. In response, the Office of the Chief Financial Officer (OCFO) developed twelve specific initiatives that align completely with these five priorities. We will be very focused on these in the coming fiscal year, but for now, let's review what happened in FY2010. FY2010

  12. Report and accounts 1992-1993

    International Nuclear Information System (INIS)

    1993-01-01

    Nuclear Electric's report and accounts for 1992-3 show that the electricity it supplied went up by 14%, sales were up by 22%, operating profit was up by 37%, productivity was up by 23% and operating cost was down by 11% compared with the previous year. Following the Chairman's statement, the Chief Executive's report summarises the year under the headings: electricity sales, operations, suppliers, construction, decommissioning, safety, environment, staff training and development, public relations, international relations and the future. Nuclear Electric's performance is summarised in key areas of its activities since its formation. The report concludes with the Director's report and the accounts. (UK)

  13. 29 CFR 793.9 - “Chief engineer.”

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 3 2010-07-01 2010-07-01 false âChief engineer.â 793.9 Section 793.9 Labor Regulations... Exemption § 793.9 “Chief engineer.” A chief engineer is an employee who primarily supervises the operation... such engineer may be employed, and in some cases he may be assisted by part-time workers from other...

  14. Office of the Chief Financial Officer 2012 Annual Report

    Energy Technology Data Exchange (ETDEWEB)

    Williams, Kim [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States)

    2013-01-31

    Fiscal Year 2012 was a year of progress and change in the Office of the Chief Financial Officer (OCFO) organization. The notable accomplishments outlined below strengthened the quality of the OCFO’s stewardship and services in support of the scientific mission of Lawrence Berkeley National Laboratory (LBNL). Three strategies were key to this progress: organizational transformation aligned with our goals; process redesign and effective use of technology to improve efficiency, and innovative solutions to meet new challenges. Over the next year we will continue to apply these strategies to further enhance our contributions to the Lab’s scientific mission. What follows is the budget, funding and costs for the office for FY 2012.

  15. Chief, Structural Biophysics Laboratory | Center for Cancer Research

    Science.gov (United States)

    The SBL Chief is expected to establish a strong research program in structural biology/biophysics in addition to providing leadership of the SBL and the structural biology community in the NCI Intramural Program.  Applicants should hold a Ph.D., M.D./Ph.D., or equivalent doctoral degree in a relevant discipline, and should possess outstanding communication skills and documented leadership experience.  Tenured faculty or industrial scientists of equivalent rank with a demonstrated commitment to structural biophysics should apply.  Salary will be commensurate with experience and accomplishments.  This position is not restricted to U.S. citizens. A full civil service package of benefits (including health insurance, life insurance, and retirement) is available. This position is subject to a background investigation.  The NIH is dedicated to building a diverse community in its training and employment programs.

  16. Middle Manager Role of the Chief Medical Resident: An Organizational Psychologist’s Perspective

    OpenAIRE

    Berg, David Nelson; Huot, Stephen Joseph

    2007-01-01

    The role of the chief resident in internal medicine is examined through the eyes of an organizational psychologist who, over a 3-year period, met with each of 6 groups of chief residents for an average of 1 hour a week over the 12 months of the job. Based on this experience, the chief resident job is conceptualized as a middle management role with 4 distinct types of tasks: up work, down work, lateral work, and internal work. Core challenges facing the chief residents at each stage of the chi...

  17. AMERICAN ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Mihaela Onica

    2005-01-01

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

  18. Payroll accounting

    OpenAIRE

    Hodžová, Markéta

    2009-01-01

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

  19. Chief Executive Officer and Chief Financial Officer compensation relationship to company performance in state-owned entities

    Directory of Open Access Journals (Sweden)

    Mark H.R. Bussin

    2017-10-01

    Full Text Available Background: Optimal contracting continues to dominate boardroom and dinner discussions worldwide in light of the 2008 global financial crisis and especially in South Africa, due to the growing income gap. Increased scrutiny is being placed on South African state-owned entities (SOEs, as a result of the seemingly poor performance of SOEs. Some of the SOEs are reported to have received financial bailouts from taxpayers’ money, while executives are raking in millions of rands in remuneration, provoking some concerns on the alignment of executive pay to company performance in SOEs. Aim: The study will assist remuneration committees and policymakers in the structuring of executive pay in SOEs to ensure alignment to company performance. Setting: The study sought to assess, based on empirical evidence, if there is a positive relationship between Chief Executive Officer (CEO and Chief Financial Officer (CFO remuneration and company performance in South African SOEs in the period between 2010 and 2014. All 21 Schedule 2 SOEs were included in the study. Methods: The research was a quantitative archival research methodology. Correlation and multiple regression analysis were the main statistical techniques used in this study. Results: Contrary to popular media, a positive relationship between CEO and CFO remuneration (fixed pay and short-term incentives and company performance in SOEs was observed. Company size appears to be the key determiner of fixed pay in SOEs. The positive relationship was mainly noted on absolute profitability measurements like EBITDA (earnings before interest and tax and depreciation and amortisation and net profit. Conclusion: SOE remuneration committees and policymakers should maintain the positive relationship; however, more emphasis should be placed on financial efficiency measurements so as to enhance efficiencies in SOEs.

  20. Annual report and accounts 1992

    International Nuclear Information System (INIS)

    1992-01-01

    SEEBOARD plc is the company which, since the privatization of the electricity supply industry in the United Kingdom, has undertaken the distribution and supply of electric power to consumers in south eastern England. The Chief Executive of the company in his review for 1992 reports a profit of Pound 91.5m from the distribution business and Pound 4.2m from the supply business; profits for the previous year were Pound 64.2m and Pound 7.2m respectively. Other businesses, which include the retailing of electrical goods, electrical contracting, and a joint venture with WilCorp UK Ltd. to market and supply natural gas in Southern England, contributed Pound 2m to the company profits. Details of the company's operations and principal activities are given in the report and the annual accounts are presented. (UK)

  1. Infrastrukturel Accountability

    DEFF Research Database (Denmark)

    Ubbesen, Morten Bonde

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

  2. Announcement: New Editor-in-Chief Robert C. Kennicutt

    Science.gov (United States)

    Abt, Helmut A.

    1999-05-01

    Effective 1999 July 1, all new manuscripts for Part 1 of The Astrophysical Journal and The Astrophysical Journal Supplement Series should be sent to Dr. Robert C. Kennicutt, Editor-in-Chief The Astrophysical Journal Steward Observatory University of Arizona Tucson, AZ 85721-0065 The other means of contact are telephone, (520) 621-5145 FAX, (520) 621-5153 and e-mail, apj@as.arizona.edu. For express packages please use the street address of 933 North Cherry Avenue. Dr. Kennicutt will be assisted by several of my loyal coworkers, who will move across the street. Manuscripts received before July 1 will be handled by the current editor until most of their problems have been resolved, at which point the remainder will be sent to Dr. Kennicutt's office. Manuscripts for the Letters should, as before, be sent directly to Dr. Alex Dalgarno at the Center for Astrophysics in Cambridge, MA. We are fortunate that a person with as much experience in research and proven good judgment as Dr. Kennicutt is willing to accept this difficult and time-consuming responsibility. He will be only the seventh Managing Editor or Editor-in-Chief that this Journal has had in its 104 years. Please give him the cooperation and help that you have given the current editor. It has been my privilege to work for 28 years with many of the best astrophysicists in the world and to publish their papers. This was done with the help of the AAS Publications Board and AAS officers, the efforts of Peter Boyce and Evan Owens who made the on-line edition of the Journal possible, three Associate Editors, a score of Scientific Editors, a hardworking staff of six in Tucson, up to 25 production controllers and manuscript editors at the University of Chicago Press, and the thousands of astronomers throughout the world who served as referees. The original masthead called this journal ``An International Review of Spectroscopy and Astronomical Physics.'' That subtitle is no longer appropriate because we do not publish

  3. Announcement: New Editor-In-Chief, Robert C. Kennicutt, Jr.

    Science.gov (United States)

    Abt, Helmut A.

    1999-06-01

    Effective 1999 July 1, all new manuscripts for Part 1 of The Astrophysical Journal and The Astrophysical Journal Supplement Series should be sent to Dr. Robert C. Kennicutt, Jr., Editor-in-Chief The Astrophysical Journal Steward Observatory University of Arizona Tucson, AZ 85721-0065 The other means of contact are telephone, (520) 621-5145 FAX, (520) 621-5153 and e-mail, apj@as.arizona.edu. For express packages please use the street address of 933 North Cherry Avenue. Dr. Kennicutt will be assisted by several of my loyal coworkers, who will move across the street. Manuscripts received before July 1 will be handled by the current editor until most of their problems have been resolved, at which point the remainder will be sent to Dr. Kennicutt's office. Manuscripts for the Letters should, as before, be sent directly to Dr. Alex Dalgarno at the Center for Astrophysics in Cambridge, MA. We are fortunate that a person with as much experience in research and proven good judgment as Dr. Kennicutt is willing to accept this difficult and time-consuming responsibility. He will be only the seventh Managing Editor or Editor-in-Chief that this Journal has had in its 104 years. Please give him the cooperation and help that you have given the current editor. It has been my privilege to work for 28 years with many of the best astrophysicists in the world and to publish their papers. This was done with the help of the AAS Publications Board and AAS officers, the efforts of Peter Boyce and Evan Owens who made the on-line edition of the Journal possible, three Associate Editors, a score of Scientific Editors, a hardworking staff of six in Tucson, up to 25 production controllers and manuscript editors at the University of Chicago Press, and the thousands of astronomers throughout the world who served as referees. The original masthead called this journal ``An International Review of Spectroscopy and Astronomical Physics.'' That subtitle is no longer appropriate because we do not

  4. Changes in Editorial board Rhinology, Prof. Valerie Lund demits office as Editor in Chief of Rhinology

    NARCIS (Netherlands)

    Fokkens, W. J.

    2014-01-01

    At the Editorial Board Meeting of Rhinology Valerie Lund indicated that she has decided to emit office as Editor in Chief of Rhinology. She became a member of the editorial board in 1993, a co-editor with Prof. Bert Huizing in 1999 and Editor in Chief in 2004. She leaves with our grateful thanks for

  5. The Self-Perceived Leadership Styles of Chief State School Officers and Models of Educational Governance

    Science.gov (United States)

    Wiggins, Lori A.

    2013-01-01

    This study examined the leadership styles of the chief state school officers of the United States and the District of Columbia. The entire population of 51 chief state school officers was surveyed and a response rate of 60% was obtained. The study examined the relationship between the leadership style, select demographic variables, and the…

  6. CEO- CNE Relationships: Building an Evidence-Base of Chief Nursing Executive Replacement Costs

    OpenAIRE

    Sredl, Darlene; Peng, Niang-Huei

    2010-01-01

    OBJECTIVE: Explore professional relationships between Chief Nurse Executives (CNEs) and Chief Executive Officers (CEOs); CNE ethnic diversity; and CNE replacement costs. BACKGROUND: Theoretical frameworks - Marilyn Ray's Theory of Bureaucratic Caring, and Turkel's Theory of Relational Complexity espousing economic as well as caring variables. METHODS: Exploratory mixed-method descriptive design using CNE mailed survey. RESULTS: CNE- cited opportunities for maintaining a positive relationship ...

  7. 29 CFR 6.41 - Referral to Chief Administrative Law Judge.

    Science.gov (United States)

    2010-07-01

    ... Administrative Law Judge to conduct such hearings as may be necessary to decide the disputed matters. A copy of... 29 Labor 1 2010-07-01 2010-07-01 true Referral to Chief Administrative Law Judge. 6.41 Section 6... Substantial Interest Proceedings § 6.41 Referral to Chief Administrative Law Judge. (a) Upon timely receipt of...

  8. 43 CFR 4.2 - Membership of appeals boards; decisions, functions of Chief Judges.

    Science.gov (United States)

    2010-10-01

    ... direct that an appeal may be decided by a panel of any two Administrative Judges of the Board, but if..., functions of Chief Judges. 4.2 Section 4.2 Public Lands: Interior Office of the Secretary of the Interior... appeals boards; decisions, functions of Chief Judges. (a) The Appeals Boards consist of regular members...

  9. How to appoint a new chief nurse, win friends and influence people.

    Science.gov (United States)

    Butterworth, Tony

    2004-07-01

    OUR CHIEF nurse for England, Sarah Mullally, has announced her intention to leave the NHS and the search is on for her replacement. Speculation on who it will be is rife; this is an opportune moment therefore to reflect on the ideal qualities of the new chief nursing officer (CNO) for England.

  10. 29 CFR 793.11 - Combination announcer, news editor and chief engineer.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 3 2010-07-01 2010-07-01 false Combination announcer, news editor and chief engineer. 793... OF CERTAIN RADIO AND TELEVISION STATION EMPLOYEES FROM OVERTIME PAY REQUIREMENTS UNDER SECTION 13(b... editor and chief engineer. The 13(b)(9) exemption, as was made clear during the debate on the amendment...

  11. 77 FR 20474 - Delegation of Authority; Delegation of Authority No. 24 to the Chief Operating Officer

    Science.gov (United States)

    2012-04-04

    ... SMALL BUSINESS ADMINISTRATION Delegation of Authority; Delegation of Authority No. 24 to the Chief Operating Officer AGENCY: U.S. Small Business Administration. ACTION: Notice of delegation of authority... planning; and disaster preparedness policy. Section A. Delegation of Authority No. 24 to the Chief...

  12. 39 CFR 4.5 - Assistant Postmasters General, General Counsel, Judicial Officer, Chief Postal Inspector.

    Science.gov (United States)

    2010-07-01

    ... 39 Postal Service 1 2010-07-01 2010-07-01 false Assistant Postmasters General, General Counsel, Judicial Officer, Chief Postal Inspector. 4.5 Section 4.5 Postal Service UNITED STATES POSTAL SERVICE THE... Counsel, a Judicial Officer, a Chief Postal Inspector, and such number of officers, described in 39 U.S.C...

  13. 75 FR 1001 - U.S. Chief Financial Officer Council; Grants Policy Committee (GPC)

    Science.gov (United States)

    2010-01-07

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

  14. 46 CFR 196.45-1 - Master and chief engineer responsible.

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 7 2010-10-01 2010-10-01 false Master and chief engineer responsible. 196.45-1 Section... VESSELS OPERATIONS Carrying of Excess Steam § 196.45-1 Master and chief engineer responsible. (a) It shall be the duty of the master and the engineer in charge of the boilers of any vessel to require that a...

  15. 46 CFR 78.55-1 - Master and chief engineer responsible.

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 3 2010-10-01 2010-10-01 false Master and chief engineer responsible. 78.55-1 Section... OPERATIONS Carrying of Excess Steam § 78.55-1 Master and chief engineer responsible. It shall be the duty of the master and the engineer in charge of the boilers of any vessel to require that a steam pressure is...

  16. 8 CFR 1003.9 - Office of the Chief Immigration Judge.

    Science.gov (United States)

    2010-01-01

    ... 8 Aliens and Nationality 1 2010-01-01 2010-01-01 false Office of the Chief Immigration Judge. 1003.9 Section 1003.9 Aliens and Nationality EXECUTIVE OFFICE FOR IMMIGRATION REVIEW, DEPARTMENT OF JUSTICE GENERAL PROVISIONS EXECUTIVE OFFICE FOR IMMIGRATION REVIEW Office of the Chief Immigration Judge...

  17. The Role of the Chief Student Affairs Officer in Promoting the Jesuit Mission of the University

    Science.gov (United States)

    Reiter, Lisa Rose

    2012-01-01

    "The Role of the Chief Student Affairs Officer in Promoting the Jesuit Mission of the University" is a qualitative comparative case study of three lay (non-cleric, non-Jesuit) chief student affairs officers employed in three U.S. Jesuit higher educational institutions. As the number of Jesuits decreases, a significant question is how the…

  18. The Changing Role of the Chief on a California Indian Reservation.

    Science.gov (United States)

    Miller, Virginia P.

    1989-01-01

    Discusses the Yuki Indian chief's aboriginal role as leader, decision maker, and group coordinator and how that role, revived by Indian agents, served acculturation forces when the Yuki became reservation Indians. Describes how chiefs, relatively progressive and acculturated individuals, were effective middlemen between the agents and Indians.…

  19. Energy accountancy

    International Nuclear Information System (INIS)

    Boer, G.A. de.

    1981-01-01

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

  20. Design Accountability

    DEFF Research Database (Denmark)

    Koskinen, Ilpo; Krogh, Peter

    2015-01-01

    When design research builds on design practice, it may contribute to both theory and practice of design in ways richer than research that treats design as a topic. Such research, however, faces several tensions that it has to negotiate successfully in order not to lose its character as research....... This paper looks at constructive design research which takes the entanglement of theory and practice as its hallmark, and uses it as a test case in exploring how design researchers can work with theory, methodology, and practice without losing their identity as design researchers. The crux of practice based...... design research is that where classical research is interested in singling out a particular aspect and exploring it in depth, design practice is characterized by balancing numerous concerns in a heterogenous and occasionally paradoxical product. It is on this basis the notion of design accountability...

  1. The successful Chief Executive Officer understands quality assurance

    International Nuclear Information System (INIS)

    Hedges, D.

    1984-01-01

    The successful Chief Executive Officer (CEO) will have recognized the benefits of, and have implemented, a total quality assurance program. The quality assurance program will be adequately defined in policies and procedures such that managers and supervisors of each organizational element understand their primary and supporting roles in carrying out an effective quality assurance program. The traditional practice of having all quality assurance activities reside in a quality assurance organization will have been cast aside. Instead, the quality assurance activities necessary to achieve and assure the quality of the desired end product will have been defined and assigned to responsible organization elements. The quality assurance organization's primary role will be to define the total quality assurance program, insure that the achieving and assuring functions are assigned in policies and procedures, conduct training necessary to have management and supervisors understand the total quality assurance program, measure the effectiveness of the program and feedback measurement data for improvements in the program. The successful CEO will have implemented a quality assurance program that provides for a graded approach for application of the program based upon the importance of the intended use of the product or service. The successful CEO will rely heavily on the scheduled progress reports and assessments to measure the pulse of his organization's successes and improvement needs. This paper will describe suggested approaches for the Quality Assurance Manager to implement a quality assurance program which results in his corporation's CEO being a supporter of and a driving force in the implementation of the quality assurance program

  2. The Big Data Revolution: Opportunities for Chief Nurse Executives.

    Science.gov (United States)

    Remus, Sally

    2016-01-01

    Informatics competency adoption is a recognized issue across nursing roles in digital health practice settings. Further, it has been suggested that the health system's inability to reap the promised benefits of electronic health/patient records is, in part, a manifestation of inadequate development of informatics competency by chief nurse executives (CNEs) and other clinicians (Amendola 2008; Simpson 2013). This paper will focus on CNE informatics competency and nursing knowledge development as it pertains to the Big Data revolution. With the paper's aim of showing how CNEs armed with informatics competency can harness the full potential of Big Data offering new opportunities for nursing knowledge development in their clinical transformation roles as eHealth project sponsors. It is proposed that informatics-savvy CNEs are the new transformational leaders of the digital age who will have the advantage to successfully advocate for nurses in leading 21st-century health systems. Also, transformational CNEs armed with informatics competency will position nurses and the nursing profession to achieve its future vision, where nurses are perceived by patients and professionals alike as knowledge workers, providing the leadership essential for safe, quality care and demonstrating nursing's unique contributions to fiscal health through clinically relevant, evidence-based practices (McBride 2005b). Copyright © 2016 Longwoods Publishing.

  3. Feasibility of an innovative third-year chief resident system: an internal medicine residency leadership study

    Directory of Open Access Journals (Sweden)

    Victor O. Kolade

    2014-07-01

    Full Text Available Introduction: The role of the internal medicine chief resident includes various administrative, academic, social, and educational responsibilities, fulfillment of which prepares residents for further leadership tasks. However, the chief resident position has historically only been held by a few residents. As fourth-year chief residents are becoming less common, we considered a new model for rotating third-year residents as the chief resident. Methods: Online surveys were given to all 29 internal medicine residents in a single university-based program after implementation of a leadership curriculum and specific job description for the third-year chief resident. Chief residents evaluated themselves on various aspects of leadership. Participation was voluntary. Descriptive statistics were generated using SPSS version 21. Results: Thirteen junior (first- or second-year resident responses reported that the chief residents elicited input from others (mean rating 6.8, were committed to the team (6.8, resolved conflict (6.7, ensured efficiency, organization and productivity of the team (6.7, participated actively (7.0, and managed resources (6.6. Responses from senior residents averaged 1 point higher for each item; this pattern repeated itself in teaching evaluations. Chief resident self-evaluators were more comfortable running a morning report (8.4 than with being chief resident (5.8. Conclusion: The feasibility of preparing internal medicine residents for leadership roles through a rotating PGY-3 (postgraduate year chief residency curriculum was explored at a small internal medicine residency, and we suggest extending the study to include other programs.

  4. Enhancing teamwork between chief residents and residency program directors: description and outcomes of an experiential workshop.

    Science.gov (United States)

    McPhillips, Heather A; Frohna, John G; Murad, M Hassan; Batra, Maneesh; Panda, Mukta; Miller, Marsha A; Brigham, Timothy P; Doughty, Robert A

    2011-12-01

    An effective working relationship between chief residents and residency program directors is critical to a residency program's success. Despite the importance of this relationship, few studies have explored the characteristics of an effective program director-chief resident partnership or how to facilitate collaboration between the 2 roles, which collectively are important to program quality and resident satisfaction. We describe the development and impact of a novel workshop that paired program directors with their incoming chief residents to facilitate improved partnerships. The Accreditation Council for Graduate Medical Education sponsored a full-day workshop for residency program directors and their incoming chief residents. Sessions focused on increased understanding of personality styles, using experiential learning, and open communication between chief residents and program directors, related to feedback and expectations of each other. Participants completed an anonymous survey immediately after the workshop and again 8 months later to assess its long-term impact. Participants found the workshop to be a valuable experience, with comments revealing common themes. Program directors and chief residents expect each other to act as a role model for the residents, be approachable and available, and to be transparent and fair in their decision-making processes; both groups wanted feedback on performance and clear expectations from each other for roles and responsibilities; and both groups identified the need to be innovative and supportive of changes in the program. Respondents to the follow-up survey reported that workshop participation improved their relationships with their co-chiefs and program directors. Participation in this experiential workshop improved the working relationships between chief residents and program directors. The themes that were identified can be used to foster communication between incoming chief residents and residency directors and to

  5. EDITORIAL: A word from the new Editor-in-Chief A word from the new Editor-in-Chief

    Science.gov (United States)

    Mostowski, Jan

    2011-01-01

    TIn the autumn of 2010 I became the Editor-in Chief of European Journal of Physics (EJP). EJP is a place for teachers, instructors and professors to exchange their views on teaching physics at university level and share their experience. It is general opinion that no good research is possible without connection with good, high-quality teaching, at the university level in particular. Therefore excellence in physics teaching is important to the physics community. European Journal of Physics is proud of its contribution to achieving this goal. As Editor-in-Chief, I will continue to work to this general objective of the journal. We will publish articles on specific topics in physics, stressing originality of presentation and suitability for use in students'laboratories, lectures and physics teaching in general. We will also publish more pedagogical papers presenting the achievements of particular teaching methods. In addition, we will continue to publish special sections on particular areas of physics, as well as the annual special section on physics competitions. European Journal of Physics is in good shape. Due to the work of the previous editors and the publisher, the readership is high and growing steadily, and many excellent papers are being submitted and published. I hope that this positive trend for the journal will continue, and I will do my best to keep to this high standard. A few words about myself. I work in the Institute of Physics in Warsaw, Poland. My main research interests are in theoretical quantum optics and I have published about 80 research papers on this topic. For many years I was involved in teaching physics at university and in high school. I am a co-author of a textbook on physics for high-school students and of a problem book in quantum mechanics. For the last ten years, I have been involved in the International Physics Olympiad and over the last few years I have been a member of the Editorial Board of European Journal of Physics.

  6. Professor Sir Mark Walport Government Chief Scientific Adviser Head of Government Science and Engineering Profession Chief Executive Designate of UK Research and Innovation United Kingdom of Great Britain and Northern Ireland

    CERN Multimedia

    Bennett, Sophia Elizabeth

    2017-01-01

    Professor Sir Mark Walport Government Chief Scientific Adviser Head of Government Science and Engineering Profession Chief Executive Designate of UK Research and Innovation United Kingdom of Great Britain and Northern Ireland

  7. EDITORIAL: Greetings from the new Editor-in-Chief

    Science.gov (United States)

    Bhattacharya, P.

    2004-04-01

    On 1 January, 2004, I assumed the position of Editor-in-Chief of Journal of Physics D: Applied Physics. I will start by saying that I will do my best to justify the confidence of the journal management and publishing staff in my abilities. I was fortunate to have been able to work, as an Editorial Board member, with my predecessor, the previous Editor-in-Chief, Professor Allister Ferguson. Allister has provided a high degree of intellectual stewardship for the journal in the last five years. He has made the job appear a worthy challenge for me. I therefore take this opportunity to thank Allister on behalf of the Editorial Board and publishing staff of the journal. Several other factors contributed to my decision to accept this position. The first is the group of people who actually go about the business of publishing. The Senior Publisher, Nicola Gulley (and her predecessor Sophy Le Masurier); the Managing Editor, Jill Membrey; the Publishing Administrators, Nina Blakesley and Sarah Towell; the Production Editor, Katie Gerrard and their office staff form an amazing group and have managed to make the operation of the journal incredibly efficient. An index of this is the speed with which incoming manuscripts are processed. The average time between the receipt of a manuscript and its web publication, if accepted, is 130 days. This is three to five times shorter than for most other journals. A factor that contributes to this success is a responsive pool of referees that the publishing staff have as a valuable resource. Ultimately, the standard bearers of any journal are the referees. Therefore, a grateful `thank you' is due from all of us at J. Phys. D to all our referees, who diligently perform this honourable task. The Associate Editors of the journal, Professors Lawler, Margaritondo and O'Grady, also provide immense scientific leadership. They help in defining new directions for the journal and in the publishing process. Last, but not least, a remarkable asset of

  8. The Chief Joseph Hatchery Program 2013 Annual Report

    Science.gov (United States)

    Baldwin, Casey; Pearl, Andrea; Laramie, Matthew; Rohrback, John; Phillips, Pat; Wolf, Keith

    2016-01-01

    The Chief Joseph Hatchery is the fourth hatchery obligated under the Grand Coulee Dam/Dry Falls project, originating in the 1940s. Leavenworth, Entiat, and Winthrop National Fish Hatcheries were built and operated as mitigation for salmon blockage at Grand Coulee Dam, but the fourth hatchery was not built, and the obligation was nearly forgotten. After the Colville Tribes successfully collaborated with the United States to resurrect the project, planning of the hatchery began in 2001 and construction was completed in 2013. The monitoring program began in 2012 and adult Chinook Salmon were brought on station for the first time in June 2013. BPA is the primary funding source for CJH, and the Mid-Columbia PUDs (Douglas, Grant and Chelan County) have entered into cost-share agreements with the tribes and BPA in order to meet some of their mitigation obligations. The CJH production level was set at 60% in 2013 in order to train staff and test hatchery facility systems during the first year of operation. Leavenworth National Fish Hatchery (LNFH) provided 422 Spring Chinook broodstock in June, 2013; representing the official beginning of CJH operations. In July and August the CCT used a purse seine vessel to collect 814 summer/fall Chinook as broodstock that were a continuation and expansion of the previous Similkameen Pond program. In-hatchery survival for most life stages exceeded survival targets and, as of April 2014, the program was on track to exceed the 60% production target for its start-up year. The CJH monitoring project collected field data to determine Chinook population status, trend, and hatchery effectiveness centered on five major activities; 1) rotary screw traps (juvenile outmigration, natural-origin smolt PIT tagging) 2) beach seine (naturalorigin smolt PIT tagging) 3) lower Okanogan adult fish pilot weir (adult escapement, proportion of hatchery-origin spawners [pHOS], broodstock) 4) spawning ground surveys (redd and carcass surveys)(viable salmonid

  9. Curriculum Design and Implementation of the Emergency Medicine Chief Resident Incubator.

    Science.gov (United States)

    Gisondi, Michael A; Chou, Adaira; Joshi, Nikita; Sheehy, Margaret K; Zaver, Fareen; Chan, Teresa M; Riddell, Jeffrey; Sifford, Derek P; Lin, Michelle

    2018-02-24

    Background Chief residents receive minimal formal training in preparation for their administrative responsibilities. There is a lack of professional development programs specifically designed for chief residents. Objective In 2015, Academic Life in Emergency Medicine designed and implemented an annual, year-long, training program and virtual community of practice for chief residents in emergency medicine (EM). This study describes the curriculum design process and reports measures of learner engagement during the first two cycles of the curriculum. Methods Kern's Six-Step Approach for curriculum development informed key decisions in the design and implementation of the Chief Resident Incubator. The resultant curriculum was created using constructivist social learning theory, with specific objectives that emphasized the needs for a virtual community of practice, longitudinal content delivery, mentorship for participants, and the facilitation of multicenter digital scholarship. The 12-month curriculum included 11 key administrative or professional development domains, delivered using a combination of digital communications platforms. Primary outcomes measures included markers of learner engagement with the online curriculum, recognized as modified Kirkpatrick Level One outcomes for digital learning. Results An average of 206 chief residents annually enrolled in the first two years of the curriculum, with an overall participation by 33% (75/227) of the allopathic EM residency programs in the United States (U.S.). There was a high level of learner engagement, with an average 13,414 messages posted per year. There were also 42 small group teaching sessions held online, which included 39 faculty and 149 chief residents. The monthly e-newsletter had a 50.7% open rate. Digital scholarship totaled 23 online publications in two years, with 67 chief resident co-authors and 21 faculty co-authors. Conclusions The Chief Resident Incubator is a virtual community of practice that

  10. 77 FR 61468 - Delegation by the Chief Financial Officer to the Comptroller of Certain Authorities Under the CFO...

    Science.gov (United States)

    2012-10-09

    ... DEPARTMENT OF STATE [Delegation of Authority No. 345] Delegation by the Chief Financial Officer to... the Chief Financial Officer Act, 31 U.S.C. 901 et seq., and by the designation from the President... time. Notwithstanding this delegation of authority, the Chief Financial Officer may at any time...

  11. EDITORIAL: Greetings from the new Editor-in-Chief Greetings from the new Editor-in-Chief

    Science.gov (United States)

    Nielsch, Kornelius

    2012-01-01

    On 1 January 2012 I will be assuming the position of Editor-in-Chief of the journal Semiconductor Science and Technology (SST). I am flattered by the confidence expressed in my ability to carry out this challenging job and I will try hard to justify this confidence. The previous Editor-in-Chief, Laurens Molenkamp, University of Würzburg, Germany, has worked tirelessly for the last ten years and has done an excellent job for the journal. Everyone at the journal is profoundly grateful for his leadership and for his achievements In 2012 several new members will join the Editorial Board: Professor Deli Wang (University of California, San Diego) with considerable expertise in semiconductor nanowires, Professor Saskia Fischer (Humboldt University, Berlin, Germany) with a background in semiconductor quantum devices, and Professor Erwin Kessels (Eindhoven University of Technology, Netherlands) with extensive experience in plasma processing of thin films and gate oxides. In particular, I want to express my gratitude to Professor Israel Bar-Joseph (Weizmann Institute of Science, Israel) and Professor Maria Tamargo (The City College of New York, USA), who will leave next year and who have vigorously served the Editorial Board for years. The journal has recently introduced a fast-track option for manuscripts. This option is a high-quality, high-profile outlet for new and important research across all areas of semiconductor research. Authors can expect to receive referee reports in less than 20 days from submission. Once accepted, you can expect the articles to be online within two or three weeks from acceptance and to be published in print in less than a month. Furthermore, all fast-track communications published in 2011 will be free to read for ten years. More detailed information on fast-track publication can be found on the following webpage: http://iopscience.iop.org/0268-1242/page/Fast track communications It is encouraging to see that since the journal introduced pre

  12. Does being a chief resident predict leadership in pediatric careers?

    Science.gov (United States)

    Alpert, J J; Levenson, S M; Osman, C J; James, S

    2000-04-01

    Many organizations make efforts to identify future pediatric leaders, often focusing on chief residents (CRs). Identifying future leaders is an issue of great importance not only to the ultimate success of the organization but also to the profession. Because little is known regarding whether completing a CR predicts future leadership in medicine, we sought to determine if former pediatric CRs when compared with pediatric residents who were not CRs reported more often that they were leaders in their profession. Twenty-four pediatric training programs stratified by resident size (36) and geography (East, South, Midwest, and West) were selected randomly from the Graduate Medical Education Directory (American Medical Association, Chicago, IL). Program directors were contacted by mail and telephone and asked to provide their housestaff rosters from 1965-1985. The resulting resident sample was surveyed by questionnaire in 1995. Fifteen of 17 program directors (88%) who possessed the requested data provided 1965-1985 rosters yielding a sample of 963 residents. Fifty-five percent of the resident sample (533) responded. Fifty-eight of the respondents had not completed a pediatric residency, leaving a survey sample of 475. Thirty-four percent (163) were CRs. The sample had a mean age of 47, 67% were male and 87% married. Fellowships were completed by 51%. More former CRs compared with non-CRs (75% vs 64%), more former fellows than non-fellows (75% vs 60%) and more males than females (74% vs 55%) reported they were professional leaders. These associations persisted in a logistic regression that controlled for CR status, gender, marital status, and fellowship status as leadership predictors. Former CRs, former fellows, and men were, respectively, 1.8, 2.3, and 2.3 times more likely to report professional leadership. Pediatric residents who were former CRs and/or fellows, and males were more likely to report professional leadership. Although men were more likely to report

  13. Upper Blackstone Water Pollution Abatement District Chief Operator Recognized for Outstanding Service

    Science.gov (United States)

    Joseph Nowak, a resident of Ware Mass. and Chief Operator of the Upper Blackstone Water Pollution Abatement District (District) in Milbury, Mass., was honored by EPA with a 2016 Regional Wastewater Treatment Plant Operator of the Year Excellence Award.

  14. Strategic Planning by the Chairmen, Joint Chiefs of Staff, 1990 to 2005

    National Research Council Canada - National Science Library

    Meinhart, RIchard

    2006-01-01

    .... This Letort Paper examines how four Chairmen Joint Chiefs of Staff from 1990 to 2005 used a strategic planning system to enable them to meet their statutory responsibilities specified in Title 10 US...

  15. Transformational Leadership: The Chief Nursing Officer Role in Leading Quality and Patient Safety.

    Science.gov (United States)

    Jones, Pam; Polancich, Shea; Steaban, Robin; Feistritzer, Nancye; Poe, Terri

    This department column highlights leadership perspectives of quality and patient safety practice. The purpose of this article is to provide strategic direction for transformational quality and safety leadership as the chief nursing officer (CNO) within the academic medical center environment.

  16. CREW CHIEF: A computer graphics simulation of an aircraft maintenance technician

    Science.gov (United States)

    Aume, Nilss M.

    1990-01-01

    Approximately 35 percent of the lifetime cost of a military system is spent for maintenance. Excessive repair time is caused by not considering maintenance during design. Problems are usually discovered only after a mock-up has been constructed, when it is too late to make changes. CREW CHIEF will reduce the incidence of such problems by catching design defects in the early design stages. CREW CHIEF is a computer graphic human factors evaluation system interfaced to commercial computer aided design (CAD) systems. It creates a three dimensional man model, either male or female, large or small, with various types of clothing and in several postures. It can perform analyses for physical accessibility, strength capability with tools, visual access, and strength capability for manual materials handling. The designer would produce a drawing on his CAD system and introduce CREW CHIEF in it. CREW CHIEF's analyses would then indicate places where problems could be foreseen and corrected before the design is frozen.

  17. Seabrook, N.H. Wastewater Treatment Plant Chief Operator Recognized for Outstanding Service

    Science.gov (United States)

    Dustin Price, a resident of Berwick Maine and the Chief Operator of the Seabrook, N.H. Wastewater Treatment Plant, was honored by EPA with a 2016 Regional Wastewater Treatment Plant Operator of the Year Excellence Award.

  18. 14 CFR 385.18 - Authority of the Chief, Coordination Section, Documentary Services Division.

    Science.gov (United States)

    2010-01-01

    ... SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION PROCEEDINGS) ORGANIZATION STAFF ASSIGNMENTS AND REVIEW OF ACTION UNDER ASSIGNMENTS Assignment of Functions to Staff Members § 385.18 Authority of the Chief...

  19. The system chief nurse executive role: sign of the changing times?

    Science.gov (United States)

    Clark, Joan Shinkus

    2012-01-01

    As the health care system landscape continues to evolve toward more integrated care, a trend toward consolidation of hospitals into larger systems continues. The systems are more than the traditional hospital-centric structures, as acute care becomes just one component to a larger system that includes ambulatory care, acute and post-acute care, chronic disease and end-of-life management, and all structures in between. To provide leadership in these new models, there have been an increasing number of system chief nurse executives hired both to facilitate the integration of care and to align and standardize nursing practice across the continuum. By definition, the role of the system chief nurse executive differs from that of the entity chief nursing officer. A crosswalk is presented that describes the differences between the roles and reflects on the implication for system chief nurse executives during our changing times.

  20. 76 FR 10755 - Establishment of Office of the Chief Scientist; Revision of Delegations of Authority

    Science.gov (United States)

    2011-02-28

    ... 1066-001, ``Establishment of the Office of the Chief Scientist.'' OCS exists to provide leadership and... the Small Business Regulatory Fairness Enforcement Act, 5 U.S.C. 801 et seq., and thus is exempt from...

  1. 77 FR 63835 - Office of the Chief Information Officer; Submission for OMB Review; Temporary Contractor...

    Science.gov (United States)

    2012-10-17

    ... of the Chief Information Officer; Submission for OMB Review; Temporary Contractor Information... information collection requirement regarding temporary contractor information worksheet. A notice was... for temporary contractors as a result of the American Recovery and Reinvestment Act of 2009 (Public...

  2. Chiefs, chieftaincies, chiefdoms, and chiefly confederacies: power in the evolution of political systems

    OpenAIRE

    Earle, Timothy

    2011-01-01

    Chiefdom is a social category, continuous with non-stratified social groups and states. The defining process of chiefdoms is an emergent political economy that mobilized resources used to finance institutions of rule and social stratification. Chiefdoms are highly variable, but they are all about power. This article reviews concepts of chiefs, chiefdoms and chiefly confederacies, and illustrates how Polynesian chiefdoms operated prior to state formation. The chief is a political actor seeking...

  3. On Non-Frattini Chief Factors and Solvability of Finite Groups

    Indian Academy of Sciences (India)

    A subgroup of a group is said to be a semi C A P ∗ -subgroup of if there is a chief series 1 = G 0 < G 1 < ⋯ < G m = G of such that for every non-Frattini chief factor G i / G i − 1 , H either covers G i / G i − 1 or avoids G i / G i − 1 . In this paper, some sufficient conditions for a normal subgroup of a finite group to be ...

  4. Characterization of cholecystokinin receptors on guinea pig gastric chief cell membranes

    International Nuclear Information System (INIS)

    Matozaki, T.; Sakamoto, C.; Nagao, M.; Nishisaki, H.; Konda, Y.; Nakano, O.; Matsuda, K.; Wada, K.; Suzuki, T.; Kasuga, M.

    1991-01-01

    The binding of cholecystokinin (CCK) to its receptors on guinea pig gastric chief cell membranes were characterized by the use of 125 I-CCK-octapeptide (CCK8). At 30 degrees C optimal binding was obtained at acidic pH in the presence of Mg2+, while Na+ reduced the binding. In contrast to reports on pancreatic and brain CCK receptors, scatchard analysis of CCK binding to chief cell membranes revealed two classes of binding sites. Whereas, in the presence of a non-hydrolyzable GTP analog, GTP gamma S, only a low affinity site of CCK binding was observed. Chief cell receptors recognized CCK analogs, with an order of potency of: CCK8 greater than gastrin-I greater than CCK4. Although all CCK receptor antagonists tested (dibutyryl cyclic GMP, L-364718 and CR1409) inhibited labeled CCK binding to chief cell membranes, the relative potencies of these antagonists in terms of inhibiting labeled CCK binding were different from those observed in either pancreatic membranes or brain membranes. The results indicate, therefore, that on gastric chief cell membranes there exist specific CCK receptors, which are coupled to G protein. Furthermore, chief cell CCK receptors may be distinct from pancreatic or brain type CCK receptors

  5. 14 CFR 385.21 - Authority of the Chief, Accounting Division, Office of Budget and Policy, Federal Transit...

    Science.gov (United States)

    2010-01-01

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

  6. EDITORIAL: Greetings from the new Editor-in-Chief Greetings from the new Editor-in-Chief

    Science.gov (United States)

    Gardner, Jason S.

    2012-01-01

    As I begin my tenure as Editor-in-Chief of Journal of Physics: Condensed Matter (JPCM), I look upon this opportunity as both an honour and a real challenge. The journal is in great shape thanks to the work of my predecessors, Marshall Stoneham and David Ferry. The journal's solid reputation is based largely on the work these gentlemen have done over the past decade. The other main reason for the success of JPCM is the amazing staff in Bristol; keep up the good work, please. When discussing the journal with scientists from all corners of the globe, one thing is always mentioned—JPCM is a very reliable journal with well-written, high-quality papers, and a fast but rigorous peer-review process that provides fair, detailed and constructive referee reports for the benefit of authors. This is due almost entirely to our great authors and referees; we rely on them every day—thank you. As the new Editor-in-Chief I hope to continue to improve still further the journal's status in condensed matter science. As mentioned above, our reputation is excellent, but the reality is that we live in a world of bibliometrics and rankings. Over the past few years JPCM has been repositioned as a journal at the forefront of condensed matter physics, and the impact of the journal should increase further as a result of continued emphasis on commissioning in cutting-edge areas identified by the Editorial Board and the journal team. In addition to regular papers, JPCM has a number of other content streams that authors and readers can benefit from. Fast track communications (FTCs) offer exceptionally fast publication for work of the highest impact and urgency. By their select nature, FTCs benefit from personal treatment by the Editorial Board and the average receipt-to-first-decision time is just 11 days (the average receipt-to-publication time is just 45 days). Topical reviews in JPCM make the journal one of the most authoritative sources of review content for condensed matter physics

  7. 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.

  8. 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.

  9. Defense Enterprise Accounting and Management System-Increment 1 (DEAMS Inc 1)

    Science.gov (United States)

    2016-03-01

    information accurately and in conformance with Generally Accepted Accounting Principles , to comply with Congressional requirements of the Chief Financial ...2016 Major Automated Information System Annual Report Defense Enterprise Accounting and Management System-Increment 1 (DEAMS Inc 1) Defense...Phone: 937-257-2714 Fax: DSN Phone: 787-2714 DSN Fax: Date Assigned: August 17, 2015 Program Information Program Name Defense Enterprise Accounting

  10. Accounting and Accounting Policy Отчетность и учетная политика предприятия

    OpenAIRE

    Demidenko Leonid P.

    2013-01-01

    The article considers essence and contents of accounting policy. Its provides information with respect to main aspects of formation and application of accounting policy in Ukraine. It studies the structure of regulations on accounting policy that were developed in a company. It specifies correlation of accounting policy and organisation of accounting. It explains the determining role of the top manager and chief accountant in formation of accounting policy of a company. It identifies regulati...

  11. Office of the Chief Financial Officer Annual Report 2007

    Energy Technology Data Exchange (ETDEWEB)

    Fernandez, Jeffrey

    2007-12-18

    2007 was a year of progress and challenges for the Office of the Chief Financial Officer (OCFO). I believe that with the addition of a new Controller, the OCFO senior management team is stronger than ever. With the new Controller on board, the senior management team spent two intensive days updating our strategic plan for the next five years ending in 2012, while making sure that we continue to execute on our existing strategic initiatives. In 2007 the Budget Office, teaming with Human Resources, worked diligently with our colleagues on campus to reengineer the Multi-Location Appointment (MLA) process, making it easier for our Principal Investigators (PIs) to work simultaneously between the Laboratory and UC campuses. The hiring of a point-of-contact in Human Resources to administer the program will also make the process flow smoother. In order to increase our financial flexibility, the OCFO worked with the Department of Energy (DOE) to win approval to reduce the burden rates on research and development (R&D) subcontracts and Intra-University Transfers (IUT). The Budget Office also performed a 'return on investment' (ROI) analysis to secure UCRP funding for a much needed vocational rehabilitation counselor. This new counselor now works with employees who are on medical leave to ensure that they can return to work in a more timely fashion, or if not able to return, usher them through the various options available to them. Under the direction of the new Controller, PriceWaterhouse Coopers (PWC) performed their annual audit of the Laboratory's financial data and reported positive results. In partnership with the Financial Policy and Training Office, the Controller's Office also helped to launch self-assessments of some of our financial processes, including timekeeping and resource adjustments. These self assessments were conducted to promote efficiencies and mitigate risk. In some cases they provided assurance that our practices are sound, and in

  12. Assessment of a Chief Complaint–Based Curriculum for Resident Education in Geriatric Emergency Medicine

    Directory of Open Access Journals (Sweden)

    Robert L Muelleman

    2011-05-01

    Full Text Available Introduction: We hypothesized that a geriatric chief complaint–based didactic curriculum would improve resident documentation of elderly patient care in the emergency department (ED. Methods: A geriatric chief complaint curriculum addressing the 3 most common chief complaints—abdominal pain, weakness, and falls—was developed and presented. A pre- and postcurriculum implementation chart review assessed resident documentation of the 5 components of geriatric ED care: 1 differential diagnosis/patient evaluation considering atypical presentations, 2 determination of baseline function, 3 chronic care facility/caregiver communication, 4 cognitive assessment, and 5 assessment of polypharmacy. A single reviewer assessed 5 pre- and 5 postimplementation charts for each of 18 residents included in the study. We calculated 95% confidence and determined that statistical significance was determined by a 2-tailed z test for 2 proportions, with statistical significance at 0.003 by Bonferroni correction. Results: For falls, resident documentation improved significantly for 1 of 5 measures. For abdominal pain, 2 of 5 components improved. For weakness, 3 of 5 components improved. Conclusion: A geriatric chief complaint–based curriculum improved emergency medicine resident documentation for the care of elderly patients in the ED compared with a non–age-specific chief complaint–based curriculum. [West J Emerg Med. 2011;12(4:484–488.

  13. [Synergistic emission reduction of chief air pollutants and greenhouse gases-based on scenario simulations of energy consumptions in Beijing].

    Science.gov (United States)

    Xie, Yuan-bo; Li, Wei

    2013-05-01

    It is one of the common targets and important tasks for energy management and environmental control of Beijing to improve urban air quality while reducing the emissions of greenhouse gases (GHG). Here, based on the interim and long term developmental planning and energy structure of the city, three energy consumption scenarios in low, moderate and high restrictions were designed by taking the potential energy saving policies and environmental targets into account. The long-range energy alternatives planning (LEAP) model was employed to predict and evaluate reduction effects of the chief air pollutants and GHG during 2010 to 2020 under the three given scenarios. The results showed that if urban energy consumption system was optimized or adjusted by exercising energy saving and emission reduction and pollution control measures, the predicted energy uses will be reduced by 10 to 30 million tons of coal equivalents by 2020. Under the two energy scenarios with moderate and high restrictions, the anticipated emissions of SO2, NOx, PM10, PM2.5, VOC and GHG will be respectively reduced to 71 to 100.2, 159.2 to 218.7, 89.8 to 133.8, 51.4 to 96.0, 56.4 to 74.8 and 148 200 to 164 700 thousand tons. Correspondingly, when compared with the low-restriction scenario, the reducing rate will be 53% to 67% , 50% to 64% , 33% to 55% , 25% to 60% , 41% to 55% and 26% to 34% respectively. Furthermore, based on a study of synergistic emission reduction of the air pollutants and GHG, it was proposed that the adjustment and control of energy consumptions shall be intensively developed in the three sectors of industry, transportation and services. In this way the synergistic reduction of the emissions of chief air pollutants and GHG will be achieved; meanwhile the pressures of energy demands may be deliberately relieved.

  14. Social Responsibility of Accounting

    OpenAIRE

    JINNAI, Yoshiaki

    2011-01-01

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

  15. Accounting Fundamentals for Non-Accountants

    Science.gov (United States)

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

  16. Using Chief Complaint in Addition to Diagnosis Codes to Identify Falls in the Emergency Department.

    Science.gov (United States)

    Patterson, Brian W; Smith, Maureen A; Repplinger, Michael D; Pulia, Michael S; Svenson, James E; Kim, Michael K; Shah, Manish N

    2017-09-01

    To compare incidence of falls in an emergency department (ED) cohort using a traditional International Classification of Diseases, Ninth Revision (ICD-9) code-based scheme and an expanded definition that included chief complaint information and to examine the clinical characteristics of visits "missed" in the ICD-9-based scheme. Retrospective electronic record review. Academic medical center ED. Individuals aged 65 and older seen in the ED between January 1, 2013, and September 30, 2015. Two fall definitions were applied (individually and together) to the cohort: an ICD-9-based definition and a chief complaint definition. Admission rates and 30-day mortality (per encounter) were measured for each definition. Twenty-three thousand eight hundred eighty older adult visits occurred during the study period. Using the most-inclusive definition (ICD-9 code or chief complaint indicating a fall), 4,363 visits (18%) were fall related. Of these visits, 3,506 (80%) met the ICD-9 definition for a fall-related visit, and 2,664 (61%) met the chief complaint definition. Of visits meeting the chief complaint definition, 857 (19.6%) were missed when applying the ICD-9 definition alone. Encounters missed using the ICD-9 definition were less likely to lead to an admission (42.9%, 95% confidence interval (CI) = 39.7-46.3%) than those identified (54.4%, 95% CI = 52.7-56.0%). Identifying individuals in the ED who have fallen based on diagnosis codes underestimates the true burden of falls. Individuals missed according to the code-based definition were less likely to have been admitted than those who were captured. These findings call attention to the value of using chief complaint information to identify individuals who have fallen in the ED-for research, clinical care, or policy reasons. © 2017, Copyright the Authors Journal compilation © 2017, The American Geriatrics Society.

  17. DO ACCOUNTING PRACTITIONERS USE ACCOUNTING RESEARCH RESULTS?

    OpenAIRE

    ALINA BEATTRICE VLADU

    2015-01-01

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

  18. ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

    OpenAIRE

    ŢOGOE GRETI DANIELA; AVRAM MARIOARA; AVRAM COSTIN DANIEL

    2014-01-01

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

  19. Wearing the crown of Solomon? Chief Justice Roberts and the Affordable Care Act "tax".

    Science.gov (United States)

    Muise, Robert J; Yerushalmi, David

    2013-04-01

    Attempting to play the role of King Solomon in his PPACA decision, Chief Justice John Roberts split the baby perversely by ruling it was not a tax under the Anti-Injunction Act, which would have likely deprived the Court of jurisdiction to hear this pre-enforcement challenge to the individual mandate, but it was a tax for taxing and spending purposes even though Congress said it was a "penalty" and not a tax. And the Chief Justice had to twist further his "wisdom" to hold that it was not an unconstitutional direct tax, even though that is exactly what it is, if it is a tax in the first instance.

  20. From Evaluation to Improvement: A Chief Justice’s Perspective

    Directory of Open Access Journals (Sweden)

    Marilyn Warren

    2014-12-01

    Full Text Available At the Supreme Court of Victoria, Australia, concepts of judicial performance and evaluation are relatively new. Responding to modern expectations for increased judicial accountability for their performance, Victorian judges have engaged a number of court–led evaluation and measurement tools aimed at improving judicial performance both inside and outside the courtroom. These include the Court Craft judicial education programme, the Report on Government Services performance indicators and the International Framework for Court Excellence. This article discusses how the Supreme Court of Victoria obtained judicial acceptance of the value of these tools in the Australian constitutional and institutional context. It highlights programme design aspects, including the importance of judicial involvement in programme development. En la Corte Suprema de Victoria, Australia, los conceptos de rendimiento y evaluación judicial son relativamente nuevos. En respuesta a las expectativas modernas de una mayor responsabilidad judicial por el desempeño de sus funciones, los jueces de Victoria han integrado un número de herramientas de evaluación y medición dirigidas a mejorar el desempeño judicial, tanto dentro como fuera de la sala. Estas herramientas incluyen el programa de educación judicial Court Craft, los indicadores de rendimiento del Informe sobre Servicios del Gobierno y el Sistema Internacional para la Excelencia de los Tribunales. Este artículo analiza cómo obtuvo la Corte Suprema de Victoria la aceptación judicial del valor de estas herramientas, en el contexto constitucional e institucional de Australia. Se destacan aspectos como el diseño del programa, incluyendo la importancia de la intervención judicial en el desarrollo del programa. DOWNLOAD THIS PAPER FROM SSRN: http://ssrn.com/abstract=2536304

  1. Safeguards Accountability Network accountability and materials management

    International Nuclear Information System (INIS)

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

    1985-01-01

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

  2. 76 FR 7102 - Simplified Network Application Processing System, On-line Registration and Account Maintenance

    Science.gov (United States)

    2011-02-09

    ... the Chief Counsel for Advocacy of the Small Business Administration that the proposed rule, if adopted... Industry and Security (BIS) amends the Export Administration Regulations to implement a mandatory on-line... in their accounts current. This rulemaking is consistent with the goals and principles of Executive...

  3. Patient accounts managers: the reality behind the myth.

    Science.gov (United States)

    Hackett, K L

    1988-10-01

    Rising receivables and slowed cash flow have put a greater emphasis on the position of patient accounts manager. As the patient accounts manager becomes increasingly important to the long-term viability of hospitals, the person filling that role is placed in the spotlight. In the first survey of its kind, HFMA and the American Guild of Patient Accounts Management profile today's patient accounts manager. The average patient accounts manager is a male in large institutions and female in smaller facilities, has a college degree, is between 31 and 50 years of age, and has been in the healthcare field for almost 10 years. In addition, they earn $33,600 a year and aspire to higher positions including consultant and chief financial officer.

  4. ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

    Directory of Open Access Journals (Sweden)

    ŢOGOE GRETI DANIELA

    2014-08-01

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

  5. Air leakage control in chief tunnel of uranium mines using air screen

    International Nuclear Information System (INIS)

    Xiao Gengsheng

    1987-01-01

    In this paper the results of air leakage control are described using air screen in the chief tunnels of some uranium mines. The air leakage decreases by 79-91% after using air screen. On the basis of mathematical treatment, the formulas for calculating the air resistance efficiency of air screen are presented

  6. The Lived Experiences of Asian Americans Who Became Chief Executive Officers (CEOs) of California Community Colleges

    Science.gov (United States)

    Ramones, Eric

    2017-01-01

    The purpose of this phenomenological study was to explore the lived experiences of Asian Americans who became chief executive officers (CEOs) of a California Community College District. This study discussed the experiences, the influence of Asian culture, the perception of Asian Americans, and the challenges encountered by Asian American CEOs. To…

  7. 32 CFR 13.3 - Office of the Chief Defense Counsel.

    Science.gov (United States)

    2010-07-01

    ... COMMISSIONS RESPONSIBILITIES OF THE CHIEF DEFENSE COUNSEL, DETAILED DEFENSE COUNSEL, AND CIVILIAN DEFENSE... II of the Affidavit And Agreement By Civilian Defense Counsel at Appendix B to 32 CFR part 14. (5... incur confidentiality obligations in the context of fulfilling their supervisory responsibilities with...

  8. Chief Student Affairs Officers' Perceptions of Institutional Crisis Management, Preparedness, and Response

    Science.gov (United States)

    Studenberg, Heather Nicole Lancin

    2017-01-01

    This dissertation examined chief student affairs officers' perceptions of institutional crisis management, preparedness, and response. A goal of this study was to uncover findings that can benefit crisis management protocols or best practices regarding crisis management team training, plan communications, and emergency management personnel on…

  9. [Determinants in the careers of male and female physicians from the viewpoint of chief physicians].

    Science.gov (United States)

    Buddeberg-Fischer, B; Spindler, A; Peter, Y; Buddeberg, C

    2003-01-03

    Chief physicians play an important role for physicians' careers by providing advanced training and allocating time and research resources. This study examined which characteristics will help physicians to achieve a leadership position and how chief physicians conduct career promotion. All 532 chief physicians in Switzerland's German speaking cantons with medical schools were approached with a questionnaire covering professional motivation and personal attributes of career-oriented physicians career-promoting personal and institutional factors, and type of career promotion. 207 chief physicians (189 men, 18 women; participation rate 38.9 %;) participated. Respondents rated achievement motivation combined with professional interest and job enjoyment (intrinsic), and interest in advancement and social prestige (extrinsic motivation) as beneficial. Extraprofessional concerns such as family obligations and leisure interests were viewed as less important. Instrumental attributes were rated as advantageous. Expressive qualities were also seen as beneficial but less crucial. Ratings were independent of respondents' age, specialty, or type of workplace. The following personal factors were named: professional commitment, professional and social competence, goal orientation, endurance, and strength of character. The institutional factors referred to quality of training and teaching, a good work atmosphere, a transparent and flexible clinic structure. Career promotion was offered predominantly in the form of coaching, career planning, and support in job search. Career promotion should be more targeted and structured, e. g. be conducted in mentoring programmes, thus providing the prerequisites for a truly equal career promotion of female and male physicians.

  10. Dr. Steve Thompson, Chief Executive, The Royal Society of New Zealand

    CERN Multimedia

    Maximilien Brice

    2002-01-01

    L. to r.: Dr Austin Ball, Deputy Technical Coordinator, CMS experiment; Dr Roland Horisberger, Paul Scherrer Institute and CERN, CMS experiment; Dr Steve Thompson, Chief Executive, The Royal Society of New Zealand; Dr Michel Della Negra, Spokesman, CMS experiment and Dr Alick Macpherson, Paul Scherrer Institute and CERN, CMS experiment, in the CMS Silicon Tracker assembly hall.

  11. The Chief Information Officer in Higher Education. Professional Paper Series, #4.

    Science.gov (United States)

    Penrod, James I.; And Others

    The monograph examines the literature of the last decade on the rise and role of the Chief Information Officer (CIO) in higher education, business, and health care and reports results of a 1989 survey of higher education CIOs. After a discussion of the origins of the CIO position and concept, chapter 2 presents a survey of the literature,…

  12. 33 CFR 211.13 - Approval of the Office of the Chief of Engineers.

    Science.gov (United States)

    2010-07-01

    ... 33 Navigation and Navigable Waters 3 2010-07-01 2010-07-01 false Approval of the Office of the Chief of Engineers. 211.13 Section 211.13 Navigation and Navigable Waters CORPS OF ENGINEERS, DEPARTMENT OF THE ARMY, DEPARTMENT OF DEFENSE REAL ESTATE ACTIVITIES OF THE CORPS OF ENGINEERS IN CONNECTION WITH CIVIL WORKS PROJECTS Disposal of Real Estate...

  13. 'One chief, one vote' : the revival of traditional authorities in post-apartheid South Africa

    NARCIS (Netherlands)

    Kessel, van W.M.J.; Oomen, B.

    1997-01-01

    This article examines the position of traditional leaders in postapartheid South Africa. It first surveys changing perspectives of chieftaincy within the ANC and its allied movements. During the apartheid era, chiefs were maligned as puppets of bantustan rule. In ANC-related circles, it was widely

  14. Leadership Styles of Chief Financial Officers in Higher Education in the Mid-Atlantic Region

    Science.gov (United States)

    Benson, Patricia

    2017-01-01

    The purpose of this research was to explore the factors that contribute to a chief financial officer's (CFO) success and demise within a higher education setting. Relatively little attention has been given to the study of leadership in educational institutions (Vroom, 1983). Leadership defines what the future should look like, aligns people with…

  15. The Leadership Orientations of Public College and University Chief Financial Officers: A Frame Analysis

    Science.gov (United States)

    Hannah, Charles Russell

    2013-01-01

    The role of the chief financial officer (CFO) is critical to the effective leadership of U.S. four-year public colleges and universities. Self-awareness and the capacity to view situations simultaneously in multiple ways and from different perspectives are essential elements of CFO effectiveness and success in the higher education environment. The…

  16. Health care capital market and product market constraints and the role of the chief financial officer.

    Science.gov (United States)

    Wheeler, J R; Smith, D G

    2001-01-01

    To understand better the financial management practices and strategies of modern health care organizations, we conducted interviews with chief financial officers (CFOs) of several leading health care systems. The constraints imposed on health care systems by both capital and product markets has made the role of the CFO a challenge.

  17. Board monitoring of the chief financial officer: A review and research agenda

    NARCIS (Netherlands)

    D.A. Uhde (David Alexander); P. Klarner (Patricia); A. Tuschke (Anja)

    2017-01-01

    markdownabstract__Research Question/Issue:__ Research on how boards govern individual top management team (TMT) members, i.e., senior executives aside from the CEO, is still scarce and fragmented. In this study, we review extant research on board monitoring of the Chief Financial Officer (CFO) - an

  18. The Role of the Chief Financial Officer in Large Public Universities.

    Science.gov (United States)

    Jenkins, William A.

    1985-01-01

    The characteristics and qualifications of chief financial officers (CFOs) of large public universities, the internal organizational relationships of CFOs, and their responsibilities were studied in 1983. Findings of a similar 1973 study are also considered. A total of 135 usable questionnaire responses provided information on age; sex; length of…

  19. Chief Information Officer > About DoD CIO > Organization > DCIO R&A

    Science.gov (United States)

    of Defense Chief Information Officer Home About DoD CIO Bios Organization DCIO C4&IIC DCIO IE , where she helps the organization serve as the DoD CIO focal point for the PPB&E process, including includes personnel management and congressional support. This organization underpins all of DoD CIO's

  20. Facing a "New" Challenge: Chief Student Affairs Officers' Responses to Casino Gambling in Mississippi.

    Science.gov (United States)

    Bailey, E. Ann; Dickens, Cynthia S.

    1997-01-01

    Reports on a qualitative study examining chief student affairs officers' (CSAOs) (N=30) perceptions of the impact of legalized casino gambling on student life, service delivery, and student affairs. Results indicate that CSAOs detected few changes in student behavior. Campuses close to casinos reported more dropouts and increases in student debt.…

  1. More than Messages: The Role and Function of Today's Chief Marketing Officer

    Science.gov (United States)

    Sevier, Robert A.

    2004-01-01

    Few positions on a college campus have evolved more than that of the chief marketing officer (CMO). Even a few years ago, this person, and position, did not exist. Of late, however, as colleges and universities have begun to appreciate the potential that integrated marketing communications has to offer them, more and more institutions have begun…

  2. 43 CFR 422.6 - Responsibilities of the Chief Law Enforcement Officer.

    Science.gov (United States)

    2010-10-01

    ... 43 Public Lands: Interior 1 2010-10-01 2010-10-01 false Responsibilities of the Chief Law Enforcement Officer. 422.6 Section 422.6 Public Lands: Interior Regulations Relating to Public Lands BUREAU OF RECLAMATION, DEPARTMENT OF THE INTERIOR LAW ENFORCEMENT AUTHORITY AT BUREAU OF RECLAMATION PROJECTS Responsibilities § 422.6 Responsibilities of...

  3. The Relationship between Chief Information Officer Transformational Leadership and Computing Platform Operating Systems

    Science.gov (United States)

    Anderson, George W.

    2010-01-01

    The purpose of this study was to relate the strength of Chief Information Officer (CIO) transformational leadership behaviors to 1 of 5 computing platform operating systems (OSs) that may be selected for a firm's Enterprise Resource Planning (ERP) business system. Research shows executive leader behaviors may promote innovation through the use of…

  4. 14 CFR 385.10 - Authority of Chief Administrative Law Judge, Office of Hearings.

    Science.gov (United States)

    2010-01-01

    ... TRANSPORTATION (AVIATION PROCEEDINGS) ORGANIZATION STAFF ASSIGNMENTS AND REVIEW OF ACTION UNDER ASSIGNMENTS Assignment of Functions to Staff Members § 385.10 Authority of Chief Administrative Law Judge, Office of... Director, Office of International Aviation (or such staff member of the Office of International Aviation as...

  5. 75 FR 64714 - Meeting of the Chief of Naval Operations Executive Panel

    Science.gov (United States)

    2010-10-20

    ... recommendations of the Subcommittee on Navy's Role in Ballistic Missile Defense. The meeting will consist of discussions of Navy's role in ballistic missile defense, development of the global missile defense network and... DEPARTMENT OF DEFENSE Department of the Navy Meeting of the Chief of Naval Operations Executive...

  6. E. C. Meyer, General, United States Army, Chief of Staff, June 1979-June 1983

    Science.gov (United States)

    1983-01-01

    INTERVIEW WITH MORLEY SAFER, CBS EVENING NEWS CORRESPONDENT 179 15 March Address to the West Point Society of the Monterrey Pennisula Founder’s Day...praisal of individual Service programs divorced Service Chief wearing two hats. While the Joint from Service advocacy of weapons systems. The Staff

  7. 6 CFR 7.10 - Authority of the Chief Security Officer, Office of Security.

    Science.gov (United States)

    2010-01-01

    ...) Direct and administer DHS implementation and compliance with the National Industrial Security Program in... 6 Domestic Security 1 2010-01-01 2010-01-01 false Authority of the Chief Security Officer, Office of Security. 7.10 Section 7.10 Domestic Security DEPARTMENT OF HOMELAND SECURITY, OFFICE OF THE...

  8. Chief Executive Officer Power Message Types as a Function of Organizational Target Types.

    Science.gov (United States)

    Freiberg, Kevin L.; Hellweg, Susan A.

    To explore the specific types of power that emerge in the communication messages chief executive officers (CEOs) use when interacting with others--particularly superiors, peers, and subordinates--15 CEOs were asked to respond to three hypothetical situations. During 60-minute tape-recorded interviews, they were asked what they would say to…

  9. The Hidden Leaves of the Baobab Tree: Lived Experiences of African American Female Chief Academic Officers

    Science.gov (United States)

    Bailey, Kyeanna Mozzel

    2010-01-01

    The chief academic officer (CAO) role is critical to the academic and often administrative mission of an institution of higher education. Key constituents served by CAOs are become more diverse; however the individuals serving in the position are not diversifying at the same rate. The purpose of this study was to collect and portray the…

  10. 28 CFR 0.118 - Office of Chief Administrative Hearing Officer.

    Science.gov (United States)

    2010-07-01

    ... Officer. 0.118 Section 0.118 Judicial Administration DEPARTMENT OF JUSTICE ORGANIZATION OF THE DEPARTMENT OF JUSTICE Executive Office for Immigration Review § 0.118 Office of Chief Administrative Hearing... Law Judges in performance of their duties in accordance with 8 U.S.C. 1324 A and B. ...

  11. Associate Professor Jan Brandts, editor-in-chief of Applications of Mathematics, is fifty

    Czech Academy of Sciences Publication Activity Database

    Křížek, Michal

    2018-01-01

    Roč. 63, č. 1 (2018), s. 1-5 ISSN 0862-7940 Institutional support: RVO:67985840 Keywords : editor-in-chief Subject RIV: BA - General Mathematics Impact factor: 0.618, year: 2016 http:// articles .math.cas.cz/10.21136/AM.2018.0326-17/?type=F

  12. Associate Professor Jan Brandts, editor-in-chief of Applications of Mathematics, is fifty

    Czech Academy of Sciences Publication Activity Database

    Křížek, Michal

    2018-01-01

    Roč. 63, č. 1 (2018), s. 1-5 ISSN 0862-7940 Institutional support: RVO:67985840 Keywords : editor-in-chief Subject RIV: BA - General Mathematics Impact factor: 0.618, year: 2016 http://articles.math.cas.cz/10.21136/AM.2018.0326-17/?type=F

  13. Traditional Market Accounting: Management or Financial Accounting?

    OpenAIRE

    Wiyarni, Wiyarni

    2017-01-01

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

  14. ABACC's nuclear accounting area

    International Nuclear Information System (INIS)

    Nicolas, Ruben O.

    2001-01-01

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

  15. Annual report and accounts 1989/90

    International Nuclear Information System (INIS)

    1990-01-01

    When the government decided to privatise the electricity generating industry it was decided to retain nuclear generation in the public sector. Thus, Scottish Nuclear Ltd, formerly part of the South of Scotland Electricity Boeard, was created in March 1990. Scottish Nuclear owns and is responsible for the continued safe and commercially sound operation of two nuclear power stations, Hunterston 'B' on the Firth of Clyde and Torness on the Scottish east coast. Both are Advanced Gas Cooled Reactors. The company is also responsible for Hunterston 'A', a Magnox power station; both the Hunterston 'A' reactors have been shut down on economic grounds. This, the company's first Annual Report, includes the Chairman's statement, Chief Executive's review, a summary of the activities, a list of Directors and advisers, the Directors' report and the accounts. (UK)

  16. Annual report and accounts 1988/89

    International Nuclear Information System (INIS)

    1989-01-01

    British Nuclear Fuel's (plc) (BNFL) operations over the year 1988/9 are reviewed. The financial position is presented and the accounts explained. These show that the year was one of growth. BNFL manufactures nuclear fuel and fuel products at Springfields near Preston, enriches uranium by a centrifuge process at Capenhurst near Chester, reprocesses and manages waste at Sellafield in West Cumbria and has a headquarters and engineering design facility at Risley near Warrington. BNFL also owns and operates two nuclear power stations at Calder Hall on the Sellafield site and at Chapelcross in Southern Scotland. Each aspect of the company's activities is reviewed briefly and an overview given in reports of the Chairman and Chief Executive. Over 90% of BNFL's turnover is associated with the production of electricity by nuclear power. The government's decision to withdraw the nuclear power stations from the privatisation of the electricity supply industry has created uncertainty over the long-term position of BNFL. (UK)

  17. 46 CFR 11.518 - Service requirements for chief engineer (limited oceans) of steam and/or motor vessels.

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 1 2010-10-01 2010-10-01 false Service requirements for chief engineer (limited oceans... Requirements for Engineer Officer § 11.518 Service requirements for chief engineer (limited oceans) of steam... engineer (limited oceans) of steam and/or motor vessels is five years total service in the engineroom of...

  18. Connective Heating Improvement for Emergency Fire Shelters (CHIEFS): Composition and Performance of Fire Shelter Concepts at Close-Out

    Science.gov (United States)

    Fody, Joshua M.; Daryabeigi, Kamran; Bruce, Walter E., III; Wells, John M.; Wusk, Mary E.; Calomino, Anthony M.; Miller, Steve D.

    2018-01-01

    Summary of highlights of the Convective Heating Improvement for Emergency Fire Shelters (CHIEFS) taskunder NASA. CHIEFS was tasked with providing the US Forest Service with an emergency fire shelter forimproved resistance to flame contact. Emphasis is on the final shelter designs at task close-out (end of FY17).

  19. Post-Affirmative Action: A Phenomenological Study of Admission Initiatives by Chief Diversity Officers to Support Diversity

    Science.gov (United States)

    Gichuru, Margaret

    2010-01-01

    The purpose of this phenomenological study was to explore the experiences of chief diversity officers (CDOs) and how they enhanced admission of minority students in the post-affirmative action era. Six chief diversity officers, who played a pivotal leadership role in diversity of their respective campuses, described their experiences. Using…

  20. 77 FR 31161 - Designation of Officers of the Millennium Challenge Corporation To Act as Chief Executive Officer...

    Science.gov (United States)

    2012-05-25

    ... of May 21, 2012 Designation of Officers of the Millennium Challenge Corporation To Act as Chief Executive Officer of the Millennium Challenge Corporation Memorandum for the Chief Executive Officer of the... following officers of the Millennium Challenge Corporation (MCC), in the order listed, shall act as and...

  1. Delphi Accounts Receivable Module -

    Data.gov (United States)

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

  2. 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

  3. A Harmonious Accounting Duo?

    Science.gov (United States)

    Schapperle, Robert F.; Hardiman, Patrick F.

    1992-01-01

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

  4. Safeguards Accountability Network accountability and materials management

    International Nuclear Information System (INIS)

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

    1985-01-01

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

  5. New Horizons For Accounting: Social Accounting

    OpenAIRE

    Ertuna, Özer

    2012-01-01

    Currently financial accounting function is going through an accelerated transformation. In this transformation the area of interest of the accounting function is expanding to serve the information needs of a greater number of interest groups’ wider spectrum of interests with financial, economic, social and environmental data related to the performance of companies. This transformation is initiated by the developments in stakeholder, corporate social responsibility, sustainability and environm...

  6. Accounting as Myth Maker

    Directory of Open Access Journals (Sweden)

    Kathy Rudkin

    2007-06-01

    Full Text Available Accounting is not only a technical apparatus, but also manifests a societal dimension. Thispaper proposes that accounting is a protean and complex form of myth making, and as suchforms a cohesive tenet in societies. It is argued that there are intrinsic parallels between thetheoretical attributes of myth and accounting practice, and that these mythicalcharacteristics sustain the existence and acceptance of accounting and its consequences insocieties over time. A theoretical exploration of accounting as a form of myth revealsaccounting as pluralistic and culturally sensitive. Such an analysis challenges theoreticalexplanations of accounting that are presented as a “grand narrative” universalunderstanding of accounting. Manifestations of the attributes of myth are described in thecalculus and artefacts of accounting practice to demonstrate how accounting stories andbeliefs are used as a form of myth by individuals to inform and construe their worldpicture.

  7. Accountability in Health Care

    DEFF Research Database (Denmark)

    Vrangbæk, Karsten; Byrkjeflot, Haldor

    2016-01-01

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

  8. Leadership Primer for Current and Aspiring Pulmonary, Critical Care, and Sleep Medicine Academic Division Chiefs.

    Science.gov (United States)

    Nguyen, H Bryant; Thomson, Carey C; Kaminski, Naftali; Schnapp, Lynn M; Madison, J Mark; Glenny, Robb W; Dixon, Anne E

    2018-02-27

    An academic medical career traditionally revolves around patient care, teaching, and scholarly projects. Thus, when an opportunity for a leadership role arises, such as Division Chief, the new leader is often unprepared with little or no formal leadership training. In this article, academic leaders of the Association of Pulmonary, Critical Care and Sleep Division Directors reviewed several leadership concepts adapted from the business sector and applied years of their experience to aid new division chiefs with their first day on the job. The first 90 days are highlighted to include accomplishing the early wins, performing a division Strengths, Weaknesses, Opportunities, and Threats (SWOT) analysis, establishing division rapport, redefining the division infrastructure, avoiding conflicts, and managing their relationship with the department chair. The five levels of leadership applicable to academic medicine are discussed: position, permission, production, people, and pinnacle. Finally, emotional intelligence and behavior styles crucial to leadership success are reviewed.

  9. CEO- CNE relationships: building an evidence-base of chief nursing executive replacement costs.

    Science.gov (United States)

    Sredl, Darlene; Peng, Niang-Huei

    2010-06-03

    Explore professional relationships between Chief Nurse Executives (CNEs) and Chief Executive Officers (CEOs); CNE ethnic diversity; and CNE replacement costs. Theoretical frameworks - Marilyn Ray's Theory of Bureaucratic Caring, and Turkel's Theory of Relational Complexity espousing economic as well as caring variables. Exploratory mixed-method descriptive design using CNE mailed survey. CNE- cited opportunities for maintaining a positive relationship with the CEO: respect for CEO; goal- sharing (r=.782, prelationship (r= .718, pmaintaining specific roles (r= .261, prelationship with CEO (r=.254, prelationships have identified cohesive factors that may contribute to CNE longevity in position; an ethically diverse CNE deficit exists; and, CNE turnover and vacancy rates impact an organization's financial health and quality of care.

  10. 'Knowledge for better health' revisited - the increasing significance of health research systems: a review by departing Editors-in-Chief.

    Science.gov (United States)

    Hanney, Stephen R; González-Block, Miguel A

    2017-10-02

    How can nations organise research investments to obtain the best bundle of knowledge and the maximum level of improved health, spread as equitably as possible? This question was the central focus of a major initiative from WHO led by Prof Tikki Pang, which resulted in a range of developments, including the publication of a conceptual framework for national health research systems - Knowledge for better health - in 2003, and in the founding of the journal Health Research Policy and Systems (HARPS). As Editors-in-Chief of the journal since 2006, we mark our retirement by tracking both the progress of the journal and the development of national health research systems. HARPS has maintained its focus on a range of central themes that are key components of a national health research system in any country. These include building capacity to conduct and use health research, identifying appropriate priorities, securing funds and allocating them accountably, producing scientifically valid research outputs, promoting the use of research in polices and practice in order to improve health, and monitoring and evaluating the health research system. Some of the themes covered in HARPS are now receiving increased attention and, for example, with the assessment of research impact and development of knowledge translation platforms, the journal has covered their progress throughout that expansion of interest. In addition, there is increasing recognition of new imperatives, including the importance of promoting gender equality in health research if benefits are to be maximised. In this Editorial, we outline some of the diverse and developing perspectives considered within each theme, as well as considering how they are held together by the growing desire to build effective health research systems in all countries.From 2003 until mid-June 2017, HARPS published 590 articles on the above and related themes, with authors being located in 76 countries. We present quantitative data tracing

  11. STUDY OF THE PRESENCE OF THE CORPORATE SOCIAL RESPONSIBILITY CHIEF OFFICER IN BANKING SYSTEM

    OpenAIRE

    MIHAELA DUMITRASCU

    2014-01-01

    We present a study regarding the banking system from Romania with the aim to identify corporations that have a position of „Corporate Social Responsibility Cheif Officer” or „Corporate Social Responsibility Synonym: Citizenship/ Sustainability” included in the position title. To achieve this objective, we present some preliminary findings. Our first hypothesis was that there are a number of positions of Chief Officers of Corporate Social Responsibility in banking system. After...

  12. Board monitoring of the chief financial officer: A review and research agenda

    OpenAIRE

    Uhde, David Alexander; Klarner, Patricia; Tuschke, Anja

    2017-01-01

    markdownabstract__Research Question/Issue:__ Research on how boards govern individual top management team (TMT) members, i.e., senior executives aside from the CEO, is still scarce and fragmented. In this study, we review extant research on board monitoring of the Chief Financial Officer (CFO) - an increasingly influential actor at the top of the firm - synthesize it, and propose an integrative future research agenda on board governing of the CFO. __Research Findings/Insights:__ Our review of...

  13. Nursing Management Visionary Leader 2006: North Carolina chief nurse officer earns journal's annual leadership award.

    Science.gov (United States)

    Wessman, Joan

    2007-01-01

    The following manuscript is the winning Visionary Leader 2006 entry submitted to Nursing Management by the staff of Moses Cone Health System, Greensboro, N.C., in recognition of Joan Wessman, chief nurse officer at the organization. Joan was formally recognized for her achievements during the opening ceremony of Congress 2006, October 15, in Philadelphia, Pa., during which she received the award, sponsored this year by B.E. Smith.

  14. Office of the Chief Financial Officer Strategic Plan2008-2012

    Energy Technology Data Exchange (ETDEWEB)

    Various

    2007-11-19

    This is an update to the Office of the Chief Financial Officer's (OCFO's) multi-year strategy to continue to build a highly effective, efficient and compliant financial and business approach to support the scientific mission of Lawrence Berkeley National Laboratory (LBNL). The guiding principles of this strategy are to provide the greatest capability for the least cost while continually raising the standards of professional financial management in service to the LBNL science mission.

  15. Harmonisation of agricultural accounting

    Directory of Open Access Journals (Sweden)

    Jaroslav Sedláček

    2007-01-01

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

  16. Psychiatry chief resident opinions toward basic and clinical neuroscience training and practice.

    Science.gov (United States)

    Bennett, Jeffrey I; Handa, Kamna; Mahajan, Aman; Deotale, Pravesh

    2014-04-01

    The authors queried attendees to a chief resident conference on whether program education and training in neuroscience or in translating neuroscience research into practice is sufficient and what changes are needed. The authors developed and administered a 26-item voluntary questionnaire to each attendee at the Chief Residents' Leadership Conference at the American Psychiatric Association 2013 annual meeting in San Francisco, CA. Out of 94 attendees, 55 completed and returned questionnaires (58.5%). A majority of respondents stated that their program provided adequate training in neuroscience (61.8%); opportunities for neuroscience research existed for them (78.2%), but that their program did not prepare them for translating future neuroscience research findings into clinical practice (78.9%) or educate them on the NIMH Research Domain Criteria (83.3%). A majority of respondents stated that the ACGME should require a specific neuroscience curriculum (79.6%). Chief residents believe that curricular and cultural change is needed in psychiatry residency neuroscience education.

  17. Frequency of Migraine as a Chief Complaint in Otolaryngology Outpatient Practice

    Science.gov (United States)

    Muhammad Ali, Maria; Al Zayer, Maha

    2015-01-01

    Objective. To identify the frequency of typical (headache and dizziness) and common atypical (ear fullness, pressure, pain, tinnitus, facial fullness, and nasal congestion) migraine symptoms as chief complaints among patients presenting to otolaryngology clinic. Methods. This is a descriptive study of prospectively collected data from a general otolaryngology practice. Typical migraine presentations were diagnosed by applying international headache society (IHS) criteria for migraine headache and Neuhauser's criteria for migrainous vertigo. Atypical otologic and rhinologic migraine symptoms were diagnosed using individualized criteria. Charts were reviewed at 6-month interval from the first presentation. Results. Out of 1002 consecutive patients, 10.8% presented with “migrainous chief complaint.” All migrainous chief complaint patients had a history of headache but not all of them presented with headache. Corrected female to male ratio in the migraine group was 3 to 1; age distributions were significantly different between the migraine and nonmigraine groups by applying t-test. Out of the atypical complaints, 86% of the patients had a history of concomitant typical presentation. Conclusion. Actual diagnostic criteria for migraine do not satisfy the diversity of its presentation. Investigating the history of migraine is enough to diagnose most atypical presentations. Sound knowledge about migraine seems essential for any ENT practitioner. PMID:25695049

  18. COMPUTER-ASSISTED ACCOUNTING

    Directory of Open Access Journals (Sweden)

    SORIN-CIPRIAN TEIUŞAN

    2009-01-01

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

  19. Dr Julia King CBE FREng, Chief Executive Designate, Institute of Physics (United Kingdom), visiting the NA48 experiment.

    CERN Multimedia

    Patrice Loïez

    2002-01-01

    Photo 02: Visiting the NA48 experiment, Dr Julia King, Chief Executive Designate, Institute of Physics (Britain and Ireland) (right) with A. Ceccucci and K. Peach. Photo 05: Visiting the NA48 experiment, Dr Julia King, Chief Executive Designate, Institute of Physics (Britain and Ireland) (centre) with A. Ceccucci and C. Lazzeroni. Photo 08: Visiting the NA48 experiment, Dr Julia King, Chief Executive Designate, Institute of Physics (Britain and Ireland) (second from left) with (left to right) R. Barlow, J. Wood, N. McCubbin, K. Peach, A. Ceccucci, C. Lazzeroni, M. Patel and D. Munday.

  20. Keeping Books of Account

    OpenAIRE

    2009-01-01

    Books of account are a record of a company’s income and spending. These records may be kept in paper or electronic form. The books of account contain the information for preparing the company’s annual financial statements.

  1. Culture and Accounting Practices

    Directory of Open Access Journals (Sweden)

    Carataș Maria Alina

    2017-01-01

    Besides the financial statements, rules, and calculations, the accounting also impliesprofessional reasoning, and the organizational culture promoted within the firm influences theaccounting decisions. We analyzed and identified several of accounting policies determined by thecorporate governance and organizational culture influence.

  2. Making Collaborative Innovation Accountable

    DEFF Research Database (Denmark)

    Sørensen, Eva

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

  3. TIME MANAGEMENT FOR ACCOUNTANTS

    Directory of Open Access Journals (Sweden)

    Cristina Elena BIGIOI

    2016-06-01

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

  4. Accounting Applications---Introduction

    OpenAIRE

    Joshua Ronen

    1980-01-01

    Introduction to special issue on accounting applications. By publishing these papers together in one issue of Management Science we wish to accomplish the dual purpose of exposing management scientists to the application of their discipline to important accounting problems and of allowing management scientists and accountants to interact in areas of research and problem-solving, thus stimulating the interest of readers who are concerned with the problems of accounting.

  5. Cash Advance Accounting: Accounting Regulations and Practices

    Directory of Open Access Journals (Sweden)

    Aristita Rotila

    2012-12-01

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

  6. Designing account management organizations

    NARCIS (Netherlands)

    Hart, van der H.W.C.; Kempeners, M.A.

    1999-01-01

    Organizational structures of account management systems are one of the most interesting and controversial parts of account management systems, because of the variety of organizational options that are available. The main focus is on the organization of account management systems and particularly on

  7. Lo Strategic Management Accounting

    OpenAIRE

    G. INVERNIZZI

    2005-01-01

    Il saggio indaga gli aggregati informativi e gli elementi che compongono lo strategic management accounting. Sono quindi analizzate le funzioni svolte nei diversi stadi del processo di gestione strategica osservando il suo ruolo all’interno del management accounting. Infine sono approfonditi i rapporti fra i livelli della gestione strategica e lo strategic management accounting.

  8. Automated Accounting. Instructor Guide.

    Science.gov (United States)

    Moses, Duane R.

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

  9. Intelligent Accountability in Education

    Science.gov (United States)

    O'Neill, Onora

    2013-01-01

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

  10. The Accounting Capstone Problem

    Science.gov (United States)

    Elrod, Henry; Norris, J. T.

    2012-01-01

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

  11. Implementing Replacement Cost Accounting

    Science.gov (United States)

    1976-12-01

    cost accounting Clickener, John Ross Monterey, California. Naval Postgraduate School http://hdl.handle.net/10945/17810 Downloaded from NPS Archive...Calhoun IMPLEMENTING REPLACEMENT COST ACCOUNTING John Ross CHckener NAVAL POSTGRADUATE SCHOOL Monterey, California THESIS IMPLEMENTING REPLACEMENT COST ...Implementing Replacement Cost Accounting 7. AUTHORS John Ross Clickener READ INSTRUCTIONS BEFORE COMPLETING FORM 3. RECIPIENT’S CATALOG NUMBER 9. TYRE OF

  12. Managerial Accounting. Study Guide.

    Science.gov (United States)

    Plachta, Leonard E.

    This self-instructional study guide is part of the materials for a college-level programmed course in managerial accounting. The study guide is intended for use by students in conjuction with a separate textbook, Horngren's "Accounting for Management Control: An Introduction," and a workbook, Curry's "Student Guide to Accounting for Management…

  13. The Responsibilities of Accountants

    OpenAIRE

    Ronald F Duska

    2005-01-01

    An accountant is a good accountant if in practicing his craft he is superb in handling the numbers. But a good accountant in handling the numbers can use that skill to misstate earnings to cover a multitude of problems with a company's books while staying within the law. So, the notion of a moral or ethical accountant is not the same as the notion of a good accountant. Our general principle would be that to be ethical a person has a responsibility to fulfil one's role or roles, as long as tha...

  14. Nuclear fuel lease accounting

    International Nuclear Information System (INIS)

    Danielson, A.H.

    1986-01-01

    The subject of nuclear fuel lease accounting is a controversial one that has received much attention over the years. This has occurred during a period when increasing numbers of utilities, seeking alternatives to traditional financing methods, have turned to leasing their nuclear fuel inventories. The purpose of this paper is to examine the current accounting treatment of nuclear fuel leases as prescribed by the Financial Accounting Standards Board (FASB) and the Federal Energy Regulatory Commission's (FERC's) Uniform System of Accounts. Cost accounting for leased nuclear fuel during the fuel cycle is also discussed

  15. The image of accountants

    DEFF Research Database (Denmark)

    Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne

    2009-01-01

    Purpose - The aim of this paper is to investigate the extent to which a profound change in the image of accountants can be seen in the discourse used in accounting software adverts that have appeared in the professional publications of the Chartered Institute of Management Accountants over the last...... four decades. Design/methodology/approach - Methodologically, the paper draws from Barthes' work on the rhetoric of images and Giddens' work on modernity. By looking at accounting software adverts, an attempt is made to investigate the image of the accountant produced by the discourse of the adverts......, and whether the image produced reflects a wide social change in society. Findings - It was found that in the 1970s and the 1980s the accountant was constructed as a responsible and rational person. In the 1990s, the accountant was presented as an instructed action man. However, in a recent advert...

  16. Cost accounting at GKSS

    International Nuclear Information System (INIS)

    Hinz, R.

    1979-01-01

    The GKSS has a cost accounting system comprising cost type, cost centre and cost unit accounting which permits of a comprehensive and detailed supervision of the accural of costs and use of funds, makes price setting for outside orders possible and provides the necessary data for decision-making and planning. It fulfills the requirement for an ordered accounting system; it is therefore guaranteed that there exists between financial accounts department and cost accounting a proper demarcation and transition, that costs are accounted fully only on the basis of vouchers and only once, evaluation and distribution are unified and the principle of causation is observed. Two employees are engaged in costs and services accounting. Although we strive to effect adaptations as swiftly as possible, and constantly to adapt refinements and supplementary processes for the improvement of the system, this can only occur within the scope of, and with the exactitude necessary for the required information. (author)

  17. PARADIGM OF ACCOUNTING CHANGE

    Directory of Open Access Journals (Sweden)

    Constanta Iacob

    2016-12-01

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

  18. Chairmen Joint Chiefs of Staff's Leadership Using the Joint Strategic Planning System in the 1990s: Recommendations for Strategic Leaders

    National Research Council Canada - National Science Library

    Meinhart, Richard

    2003-01-01

    This monograph examines how the three Chairmen of the Joint Chiefs of Staff adapted and used the Joint Strategic Planning System from 1990 to 2000 to provide advice to the Secretary of Defense and to the...

  19. Numerical experiments using CHIEF to treat the nonuniqueness in solving acoustic axisymmetric exterior problems via boundary integral equations

    Directory of Open Access Journals (Sweden)

    Adel A.K. Mohsen

    2010-07-01

    Full Text Available The problem of nonuniqueness (NU of the solution of exterior acoustic problems via boundary integral equations is discussed in this article. The efficient implementation of the CHIEF (Combined Helmholtz Integral Equations Formulation method to axisymmetric problems is studied. Interior axial fields are used to indicate the solution error and to select proper CHIEF points. The procedure makes full use of LU-decomposition as well as the forward solution derived in the solution. Implementations of the procedure for hard spheres are presented. Accurate results are obtained up to a normalised radius of ka = 20.983, using only one CHIEF point. The radiation from a uniformly vibrating sphere is also considered. Accurate results for ka up to 16.927 are obtained using two CHIEF points.

  20. Firm's health going south. Federal authorities charge HealthSouth, leader Scrushy with 'massive accounting fraud,' systematic betrayal of investors.

    Science.gov (United States)

    Romano, Michael

    2003-03-24

    HealthSouth and its chief executive Richard Scrushy, left, find themselves coping with a public relations nightmare after federal officials last week charged the rehabilitation giant with "massive accounting fraud" and a systematic betrayal of tens of thousands of investors.

  1. Accounting organizing development tendencies

    Directory of Open Access Journals (Sweden)

    G.I. Lyakhovich

    2017-12-01

    Full Text Available The development of accounting takes place under the influence of many factors. The study pays special attention to the impact of technological determinants on the process of organizing accountin. The carried-out analysis of scientists’ works allowed to determine the principal tendencies in the development of accounting organizing; these tendencies were expanded taking into account the development of technologies and innovations. It was found out the particular element, which undergo changes in the organization of accounting and the factors that prevent their further development for every tendency (the use of cloud technologies; a wide use of expert systems; a social media strategy in accounting; mobility among accounting personnel; outsourcing of accounting services, Internet things. The paper substantiates the shifts in functional duties of an accountant (the exclusion of data recording and intensification of analytical functions as a result of application of modern information and computer technologies. It was established that the amounts of accountants’ work with primary instruments will be reduced taking into account the possibilities of automatic preparation of such documents. The author substantiates the importance of the good knowledge in the field of information technologies while training accountants.

  2. Annual report and accounts 1991/92

    International Nuclear Information System (INIS)

    1992-01-01

    The primary objective of British Nuclear Fuels plc (BNFL) is to supply a safe and efficient nuclear fuel cycle service. Springfields near Preston is the site of our fuel manufacturing operations, while Capenhurst near Chester is responsible for uranium enrichment. We reprocess irradiated nuclear fuel at Sellafield in West Cumbria, the site also of our multi-million pound investment programme which includes the Thermal Oxide Reprocessing Plant (THORP) and a range of facilities for the treatment and storage of waste produced during reprocessing operations. We also operate two nuclear power stations -Calder Hall on the Sellafield site and Chapelcross in Southern Scotland. Risley in Cheshire is the focus for our engineering design activities and the Company's Central Services Unit. The Head Office is also based at Risley. Fuel cycle services associated with the production of nuclear-generated electricity accounts for around 90% of our work. The report includes the chairman's review of the year, the Chief Executive's Report and summaries of the activities of the UK Group, International Group, Engineering Group and the Central Services Unit. The accounts are presented. (author)

  3. Emerging accounting trends accounting for leases.

    Science.gov (United States)

    Valletta, Robert; Huggins, Brian

    2010-12-01

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

  4. Goals and Psychological Accounting

    DEFF Research Database (Denmark)

    Koch, Alexander Karl; Nafziger, Julia

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

  5. Accounting for Quality

    DEFF Research Database (Denmark)

    Pflueger, Dane

    2015-01-01

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

  6. The Harmonization of Accounting

    Directory of Open Access Journals (Sweden)

    Hajnal Noémi

    2017-11-01

    Full Text Available The development and configuration of the regulatory framework of the accounting systems in Romania and Hungary took place in different ways. Among the reasons for the diversities in these countries’ accounting systems, the following can be certainly mentioned: different purposes of taxation, legal structure, the accountancy’s connection with the corporate law and family law, diversification on corporate financing policy, and cultural heterogeneity. Both countries quickly caught up with the international accounting harmonization standards. The adaptation of the international accounting standards has many advantages and disadvantages; these have been discussed in several previous researches. This paper aims at comparing the Romanian and Hungarian states’ accounting regulations from the early 1990s, which were implemented in order to harmonize the states’ accountancy regulations with the international standards, and their impact on the economy, based on secondary analysis.

  7. THE ORGANIZATION OF MANAGEMENT ACCOUNTING AT SMALL ENTERPRISES IN UKRAINE

    Directory of Open Access Journals (Sweden)

    Nadiya Khocha

    2017-09-01

    Full Text Available The purpose of the research is to study the organization of managerial accounting in Ukrainian small enterprises. Methodology. The survey of management accounting is conducted by an interview with the manager/ chief accountant/financial director of small enterprises, or by sending the questionnaires to these persons via the e-mail. The sample of study includes fifty-five small enterprises of the Lviv region in different types of activities and forms of ownership. Results. Analysis of theoretical base of Ukrainian scholars and the experience of management accounting in foreign small enterprises allowed distinguishing three main stages of the study. Summarizing the results of the survey, received on the base of the questionnaire of the first stage “Information for management decision-making”, we can conclude that the main source of information for the manager in making managerial decisions are the operational reports or their combination with financial assessment; the preparation of such information is made by chief accountant (outsourcer, who submits it to the chief manager daily, once per week or month. The indicators of financial reporting, analytical information, obtained on the base of management accounting methods, as well as non-financial indicators that characterize the economic activities of a small enterprise, are the basis for managers in managerial decision-making. The results of the second stage “Practice of conducting the management accounting” show that, in order to improve the financial position of small enterprises, their managers use information derived from the application of methods of operational and strategic management accounting. However, the level of their implementation is rather low since most small entities use only one of the methods of operational and strategic management accounting. It is defined that the number of management accounting methods used by small enterprises is higher if the founders are foreign

  8. Harmonisation of agricultural accounting

    OpenAIRE

    Jaroslav Sedláček

    2007-01-01

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

  9. Accounting for carbon

    OpenAIRE

    Lovell, Heather; Sales de Aguiar, Thereza; Bebbington, Jan; Larrinaga-Gonzalez, Carlos; International Emissions Trading Association

    2010-01-01

    ACCA working in partnership with IETA This report reveals how large emitters in the European Emissions Trading Scheme (EU ETS) are accounting for emission allowances. The diversity of emission-allowance accounting practices being used in Europe shows carbon financial accounting to be in its formative stages - rules and practices are still unsettled. With this report, ACCA, in partnership with IETA, is opening up the debate to a wider international audience. Publisher PDF

  10. Millennium Challenge Account

    National Research Council Canada - National Science Library

    Tarnoff, Curt

    2008-01-01

    .... foreign aid initiative. The Millennium Challenge Account (MCA) provides assistance through a competitive selection process to developing nations that are pursing political and economic reforms in three areas...

  11. O papel do Chief Financial Officer no contexto empresarial : o caso do Grupo NORS

    OpenAIRE

    São Pedro, Nuno Ricardo Marques

    2017-01-01

    A posição do Chief Financial Officer (CFO) configura a de um responsável ou “ator” incontornável no mundo empresarial. De facto, variados autores e académicos, corroborados pelos próprios CFO’s em exercícios das suas funções, têm vindo a sugerir um papel, cujas responsabilidades tradicionais de expertise financeira, nomeadamente de reporte financeiro, auditoria e controlo, planeamento, orçamentação e gestão financeira, se encontra “esgotado” ou “distanciado da realidade”. Ne...

  12. [Highlights of hospital-based internal medicine in 2010: chief residents' perspective].

    Science.gov (United States)

    Uhlmann, Marc; Burnard, Jérôme; Cosma Rochat, Monica; Gabus, Vincent; Micheloud, Valérie Geiser; Gobin, Niels; Laurent, Jean-Christophe; Marino, Laura; Méan, Marie; Merz, Laurent; Regamey, Julien; Stadelmann, Raphaël

    2011-02-02

    Applying knowledge acquired from recent medical studies to patient care poses a daily challenge to physicians. Chief residents from the Department of Internal Medicine at the University Hospital of Lausanne carried out a review of some of the issues they considered important. The conclusions of these various publications may have a significant impact on the daily practice of hospital-based internal medicine. Modern medicine based on scientific studies is a reminder that in spite of the essential importance of clinical experience, it is crucial to confront it with the results of relevant publications from the medical literature.

  13. Cash Advance Accounting: Accounting Regulations and Practices

    OpenAIRE

    Aristita Rotila

    2012-01-01

    It is known the fact that often the entities offer to staff or third parties certain amounts of money, in order to make payments for the entities, such sums being registered differently in the accounting as cash advances. In the case in which the advances are offered in a foreign currency, there is the problem of the exchange rate used when justifying the advance, for the conversion in lei of payments that were carried out. In this article we wanted to signal the effect that the exchange rate...

  14. Accounting as an Engine

    DEFF Research Database (Denmark)

    Revellino, Silvana; Mouritsen, Jan

    2015-01-01

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

  15. Accounting Faculty Internships

    Directory of Open Access Journals (Sweden)

    Jill Christopher

    2013-06-01

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

  16. Computerizing the Accounting Curriculum.

    Science.gov (United States)

    Nash, John F.; England, Thomas G.

    1986-01-01

    Discusses the use of computers in college accounting courses. Argues that the success of new efforts in using computers in teaching accounting is dependent upon increasing instructors' computer skills, and choosing appropriate hardware and software, including commercially available business software packages. (TW)

  17. Ghana : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

    This report provides an assessment of accounting and auditing practices within the context of the Ghana institutional framework to ensure the quality of corporate financial reporting. The accounting and auditing practices in Ghana suffer from institutional weaknesses in regulation, compliance, and enforcement of standards and rules. Various weaknesses were identified in the laws and regula...

  18. 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

  19. Georgia : Accounting and Auditing

    OpenAIRE

    World Bank

    2007-01-01

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

  20. Towards ecosystem accounting

    NARCIS (Netherlands)

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

    2015-01-01

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

  1. Accountability: Brand L.

    Science.gov (United States)

    Lessinger, Leon M.

    Effective accountability always involves four essential elements: Knowledge of what is required, knowledge of who is responsible to whom, knowledge of how to be successful, and knowledge of the consequences of not being successful. The movement in education now called accountability has added the additional requirement that educators stipulate the…

  2. Internet accounting dictionaries

    DEFF Research Database (Denmark)

    Nielsen, Sandro; Mourier, Lise

    2005-01-01

    An examination of existing accounting dictionaries on the Internet reveals a general need for a new type of dictionary. In contrast to the dictionaries now accessible, the future accounting dictionaries should be designed as proper Internet dictionaries based on a functional approach so they can...

  3. Peru : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

    The report provides an assessment of accounting, financial reporting, and auditing practices within the corporate sector in Peru, using International Financial Reporting Standards (IFRS), and International Standards on Auditing (ISA) as benchmarks, drawing on international experience and best practices in that field. This Report on the Observance of Standards and Codes (ROSC) Accounting & ...

  4. Deterrents to Accountability.

    Science.gov (United States)

    Hencley, Stephen P.

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

  5. 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…

  6. PLATO IV Accountancy Index.

    Science.gov (United States)

    Pondy, Dorothy, Comp.

    The catalog was compiled to assist instructors in planning community college and university curricula using the 48 computer-assisted accountancy lessons available on PLATO IV (Programmed Logic for Automatic Teaching Operation) for first semester accounting courses. It contains information on lesson access, lists of acceptable abbreviations for…

  7. Accounting and strategising

    DEFF Research Database (Denmark)

    Jørgensen, Brian; Messner, Martin

    2010-01-01

    This paper explores the relationship between accounting and strategy in a context that is characterised by pluralistic demands and high uncertainty about outcomes. By way of an ethnographic field study in an R&D intensive company, we analyse new product development (NPD) projects and the way...... in which decisions and practices concerning these projects are accounted for. Building upon a practice theory perspective, we find that actors account for the appropriateness of NPD practices not only or primarily on the basis of accounting information, but also by "strategising", i.e. by mobilising...... different strategic objectives to which these practices are supposed to contribute. We argue that this has to do with the ambiguous demands on NPD and the limits of calculability inherent in NPD design decisions. At the same time, accounting information is not necessarily irrelevant in such a case; it can...

  8. Particularities of farm accounting

    Directory of Open Access Journals (Sweden)

    Lapteș, R.

    2012-01-01

    Full Text Available Nowadays, agriculture has become one of the most important fields of activity, significant funds being allotted within the EU budget to finance the European agriculture. In this context, organising the accounting of economic entities which carry out their activity in the agricultural sector has acquired new meanings. The goal of the present study is to bring into the light the particularities of the farm accounting on two levels: on the one hand, from the perspective of the international accounting referential and, on the other hand, in compliance with the national accounting regulations. The most important conclusion of this work is that, in post-1990 Romania, no interest was further manifested for the refinement of aspects specific to farm accounting.

  9. Central Accountability System (CLAS)

    International Nuclear Information System (INIS)

    Hairston, L.A.

    1991-01-01

    The Central Accountability System (CLAS) is a high level accountability system that consolidates data from the site's 39 material balance areas (MBA) for reporting to Westinghouse Savannah River Company (WSRC) management, Department of Energy (DOE) and the Nuclear Materials Management and Safeguards System (NMMSS) in Oak Ridge, TN. Development of the system began in 1989 and became operational in April, 1991. The CLAS system enhances data accuracy and accountability records, resulting in increased productivity and time and cost savings. This paper reports that the system is in compliance with DOE Orders and meets NMMSS reporting requirements. WSRC management is provided with the overall status of the site's nuclear material inventory. CLAS gives WSRC a leading edge in accounting technology and enhances good accounting practices

  10. [Stanisława Adamowiczowa--first editor in-chief of Journal "Przeglad Epidemiologiczny"].

    Science.gov (United States)

    Gromulska, Marta

    2010-01-01

    First issue of Epidemiological Review was published in 1920. First editor in chief was Stanisława Adamowiczowa, PhD (1888-1965), who had worked in National Central Epidemiological Institute since 1919, and later, for period of 45 years, interrupted by breaks resulting from political situation, worked in National Institute of Hygiene. In this jubilee article, we present scientific resume of S. Adamowiczowa which focuses on her achievements in infectious diseases epidemiology, and particularly in analysis and evaluation of current epidemiological data distribution in Poland and worldwide in the period. She was the pioneer in systemic organization of registries of new cases of diseases in the highly populated Polish cities; she initiated use of statistical methods in this field. As editor in chief of Epidemiological Review, she started publishing Epidemiological Chronicle, which is continuously added as a supplement to every second issue, each year. Name of S. Adamowiczowa is associated with Ludwik Rajchman--director of Hygiene Section in League of Nations, with Witold Chodźko PhD--she led courses in National School of Hygiene in Warsaw, with prof. Marcin Kacprzak--as co-author and co-editor of books on hygiene and epidemiology. A brief list of scientific publications of S. Adamowiczowa is also presented.

  11. Actions of vasoactive intestinal peptide and secretin on chief cells prepared from guinea pig stomach

    International Nuclear Information System (INIS)

    Sutliff, V.E.; Raufman, J.P.; Jensen, R.T.; Gardner, J.D.

    1986-01-01

    Vasoactive intestinal peptide and secretin increased cellular cAMP and pepsinogen secretion in dispersed chief cells from guinea pig gastric mucosa. With each peptide there was a close correlation between the dose-response curve for changes in cellular cAMP and that for changes in pepsinogen secretion. Vasoactive intestinal peptide- (10-28) and secretin- (5-27) had no agonist activity and antagonized the actions of vasoactive intestinal peptide and secretin on cellular cAMP and pepsinogen secretion. Studies of binding of 125 I-vasoactive intestinal peptide and of 125 -secretin indicated that gastric chief cells possess four classes of binding sites for vasoactive intestinal peptide and secretin and that occupation of two of these classes of binding sites correlates with the abilities of vasoactive intestinal peptide and secretin to increase cellular cAMP and pepsinogen secretion. What function, in any, is mediated by occupation by the other two classes of binding sites remains to be determined

  12. Dispute Settlement Patterns on The Village Chief Election In Indonesia (Lumajang Regency

    Directory of Open Access Journals (Sweden)

    Fauziyah Fauziyah

    2016-06-01

    Full Text Available In the year of 2013, Lumajang Regency carries out 159 village chief election (Pilkades. There are 4 disputes of Pilkades, and all about voice counting result of Pilkades. Local Regulation No. 24 year 2006 and Local Regulation No. 6 year 2012 do not state any matter of dispute in village headman election and mechanism of solution, but Local Government Regulation determines Watchdog Committee in the level of sub-district and Team of Village Governance Issues Completion in the level of District. Watchdog committee conducts supervision by preventive and repressive act. Supervision is done through preventive act in the form of communications and socialization to the village officer, Village Consultative Council (BPD, and Pilkades Committee about the importance of honest, fair and democratic Pilkades. Meanwhile, supervision is conducted through repressive act by facilitating the parties if dispute happened. As the result, committee executes the monitoring well, proven from 159 Pilkades, there was only 4 disputes, three among others can be resolved in non litigation process. Existence of Watchdog Committee is supported by the availability of budget coming from help of region budget (APBD that is packed into village budget (APBDes, Rp.2.000.000 for every Pilkades. How to Cite: Fauziyah, F., & Praptianingsih, S. (2016. Dispute Settlement Patterns on The Village Chief Election In Indonesia (Lumajang Regency. Rechtsidee, 3(1, 53-62. doi: http://dx.doi.org/10.21070/jihr.v3i1.159

  13. The general surgery chief resident operative experience: 23 years of national ACGME case logs.

    Science.gov (United States)

    Drake, Frederick Thurston; Horvath, Karen D; Goldin, Adam B; Gow, Kenneth W

    2013-09-01

    The chief resident (CR) year is a pivotal experience in surgical training. Changes in case volume and diversity may impact the educational quality of this important year. To evaluate changes in operative experience for general surgery CRs. Review of Accreditation Council for Graduate Medical Education case logs from 1989-1990 through 2011-2012 divided into 5 periods. Graduates in period 3 were the last to train with unrestricted work hours; those in period 4 were part of a transition period and trained under both systems; and those in period 5 trained fully under the 80-hour work week. Diversity of cases was assessed based on Accreditation Council for Graduate Medical Education defined categories. Total cases and defined categories were evaluated for changes over time. The average total CR case numbers have fallen (271 in period 1 vs 242 in period 5, P surgery training may be jeopardized by reduced case diversity. Chief resident cases are crucial in surgical training and educators should consider these findings as surgical training evolves.

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

    Science.gov (United States)

    2012-07-25

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

  15. 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.

  16. Methodology of sustainability accounting

    Directory of Open Access Journals (Sweden)

    O.H. Sokil

    2017-03-01

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

  17. Accounting for productivity

    DEFF Research Database (Denmark)

    Aiyar, Shekhar; Dalgaard, Carl-Johan Lars

    2009-01-01

    The development accounting literature almost always assumes a Cobb-Douglas (CD) production function. However, if in reality the elasticity of substitution between capital and labor deviates substantially from 1, the assumption is invalid, potentially casting doubt on the commonly held view...... that factors of production are relatively unimportant in accounting for differences in labor productivity. We use international data on relative factor shares and capital-output ratios to formulate a number of tests for the validity of the CD assumption. We find that the CD specification performs reasonably...... well for the purposes of cross-country productivity accounting....

  18. Integrated material accountancy system

    International Nuclear Information System (INIS)

    Calabozo, M.; Buiza, A.

    1991-01-01

    In this paper we present the system that we are actually using for Nuclear Material Accounting and Manufacturing Management in our UO 2 Fuel Fabrication Plant located at Juzbado, Salamanca, Spain. The system is based mainly on a real time data base which gather data for all the operations performed in our factory from UO 2 powder reception to fuel assemblies shipment to the customers. The accountancy is just an important part of the whole integrated system covering all the aspects related to manufacturing: planning, traceability, Q.C. analysis, production control and accounting data

  19. Management and cost accounting

    CERN Document Server

    Drury, Colin

    1992-01-01

    This third edition of a textbook on management and cost accounting features coverage of activity-based costing (ABC), advance manufacturing technologies (AMTs), JIT, MRP, target costing, life-cycle costing, strategic management accounting, total quality management and customer profitability analysis. Also included are revised and new end-of-chapter problems taken from past examination papers of CIMA, ACCA and ICAEW. There is increased reference to management accounting in practice, including many of the results of the author's CIMA sponsored survey, and greater emphasis on operational control and performance measurement.

  20. Environmental accounting and statistics

    International Nuclear Information System (INIS)

    Bartelmus, P.L.P.

    1992-01-01

    The objective of sustainable development is to integrate environmental concerns with mainstream socio-economic policies. Integrated policies need to be supported by integrated data. Environmental accounting achieves this integration by incorporating environmental costs and benefits into conventional national accounts. Modified accounting aggregates can thus be used in defining and measuring environmentally sound and sustainable economic growth. Further development objectives need to be assessed by more comprehensive, though necessarily less integrative, systems of environmental statistics and indicators. Integrative frameworks for the different statistical systems in the fields of economy, environment and population would facilitate the provision of comparable data for the analysis of integrated development. (author). 19 refs, 2 figs, 2 tabs

  1. Beyond safety accountability

    CERN Document Server

    Geller, E Scott

    2001-01-01

    Written in an easy-to-read conversational tone, Beyond Safety Accountability explains how to develop an organizational culture that encourages people to be accountable for their work practices and to embrace a higher sense of personal responsibility. The author begins by thoroughly explaining the difference between safety accountability and safety responsibility. He then examines the need of organizations to improve safety performance, discusses why such performance improvement can be achieved through a continuous safety process, as distinguished from a safety program, and provides the practic

  2. IRBA SERIES : Accounting In Japan

    OpenAIRE

    Arai, Kiyomitsu

    1994-01-01

    Preface / Legal and Conceptual Framework of Accounting in Japan / Setting Accounting Standards in Japan - The American Influence and The Present Status / Accounting Education and Profession in Japan / The International Harmonization of Accounting Standards / The Accounting Standard Setting in Japan and Its Responses to International Accounting Standards / Selected Bibliography for Accounting in Japan

  3. Basic Financial Accounting

    DEFF Research Database (Denmark)

    Wiborg, Karsten

    This textbook on Basic Financial Accounting is targeted students in the economics studies at universities and business colleges having an introductory subject in the external dimension of the company's economic reporting, including bookkeeping, etc. The book includes the following subjects...

  4. Individuals Account Review

    National Research Council Canada - National Science Library

    Scott, Donald

    2004-01-01

    .... This report was commissioned by Navy Personnel Command (NPC) to: (1) review and analyze the IA to determine if current accounting methods accurately capture the number of personnel included in the IA; (2...

  5. 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

  6. Whole of Government Accounts

    DEFF Research Database (Denmark)

    Pontoppidan, Caroline Aggestam; Chow, Danny; Day, Ronald

    In our comparative study, we surveyed an emerging literature on the use of consolidation in government accounting and develop a research agenda. We find heterogeneous approaches to the development of consolidation models across the five countries (Australia, New Zealand, UK, Canada and Sweden...... of financial reporting (GAAP)-based reforms when compared with budget-centric systems of accounting, which dominate government decision-making. At a trans-national level, there is a need to examine the embedded or implicit contests or ‘trials of strength’ between nations and/or institutions jockeying...... for influence. We highlight three arenas where such contests are being played out: 1. Statistical versus GAAP notions of accounting value, which features in all accounting debates over the merits and costs of ex-ante versus ex-post notions of value (i.e., the relevance versus reliability debate); 2. Private...

  7. Valuation and creative accounting

    Directory of Open Access Journals (Sweden)

    Maria Madalina VOINEA

    2014-06-01

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

  8. PLACING ACCOUNTING AMONG SCIENCES

    Directory of Open Access Journals (Sweden)

    Mihai Deju

    2013-12-01

    Full Text Available Framing accounting as a science has been carried out in close connection with the development of knowledge in this field and with the meaning given to this concept of “science”. Recognizing accounting as scientific field by specialists is due to the fact that it features a combination of accounting theory and methods for the development and application of these theories. Accounting is a scientific discipline in the social sciences because: it is a creation of the human being in response to practical needs; it reflects phenomena, activities and social facts; it addresses various groups of users (managers, bankers, shareholders, employees, tax bodies, etc. which are an integral part of society; it offers information necessary to decision-making, most of the times with impact on the behaviour of individuals; it is influenced by the economic, social, legal and political environment, that is by social phenomena.

  9. Species accounts. Chapter 4

    Science.gov (United States)

    Margaret K. Trani; W. Mark Ford; Brian R., eds. Chapman

    2007-01-01

    Narrative accounts for each species are presented by several authors in a consistent format to convey specific information relative to that mammal. The orders are arranged phylogenetically; families and species are arranged alphabetically to facilitate finding a particular species.

  10. Automated Analysis of Accountability

    DEFF Research Database (Denmark)

    Bruni, Alessandro; Giustolisi, Rosario; Schürmann, Carsten

    2017-01-01

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

  11. Management accounting for hospitals

    African Journals Online (AJOL)

    information for further analysis within the medical fraternity, often predominantly for ... account for the various aspects from a financial perspective. The divide between ... decision-making, which enhances health care delivery. To succeed, the ...

  12. Nanotechnology and accounting issues

    OpenAIRE

    Abedalqader Rababah

    2017-01-01

    Nanotechnology is a new advanced technology used in the industry. This study conducted an investigation on the literature and highlighted the accounting issues which related to the implement of nanotechnology, especially the change of cost structure and expected solutions for the increasing of indirect costs which need more accurate allocation to the unit of products. Also, this study investigated on the future expected accounting risks for using nanotechnology. Finally, this study will open ...

  13. The marketization of accountancy

    OpenAIRE

    Picard, Claire-France

    2015-01-01

    The 1980s were marked by the introduction of marketing expertise into the accounting field as an influential area of knowledge. Previously disregarded and even formally forbidden by the profession, marketing initiatives became essential for the advancement of an increasingly profit-centered practice. Within just a few years, marketing became an obligatory passage point within accountancy in order to attract and maintain clientele, recruit qualified staff, and retain competent employees. Based...

  14. Accounting for Universities’ Impact

    DEFF Research Database (Denmark)

    Perkmann, Markus; Fini, Riccardo; Ross, Jan-Michael

    2015-01-01

    We present an approach that aims to comprehensively account for scientists’ academic engagement and commercialization activities. While previous research has pointed to the economic and social impact of these activities, it has also been hampered by the difficulties of accurately quantifying them....... Our approach complements university administrative records with data retrieved from external sources and surveys to quantify academic consulting, patenting, and academic entrepreneurship. This allows us to accurately account for ‘independent’ activity, i.e., academic engagement and commercialization...

  15. Verification Account Management System (VAMS)

    Data.gov (United States)

    Social Security Administration — The Verification Account Management System (VAMS) is the centralized location for maintaining SSA's verification and data exchange accounts. VAMS account management...

  16. Managing Public Accountability : How Public Managers Manage Public Accountability

    NARCIS (Netherlands)

    Schillemans, Thomas

    2015-01-01

    Accountability is of growing importance in contemporary governance. The academic literature on public accountability is fraught with concerned analyses, suggesting that accountability is a problematic issue for public managers. This article investigates how public managers experience accountability

  17. EDITORIAL: A few words from the new Editor-in-Chief A few words from the new Editor-in-Chief

    Science.gov (United States)

    Margaritondo, Giorgio

    2011-04-01

    As I begin my mandate as Editor-in-Chief of Journal of Physics D: Applied Physics, I can look back with great pleasure at many years of service, as a member of the Editorial Board, to this outstanding instrument of scientific dissemination. Having witnessed the exceptional quantitative and qualitative growth of the journal, I must consider this appointment both an honour and a real challenge. The success of the journal is primarily based on three assets: the authors' talent of course, but also the illuminated leadership of my predecessors at the journal helm and the highly competent, dedicated and responsive staff. I would like to praise, in particular, the leadership of my immediate predecessor and good friend, Pallab Battacharya, the pilot of the years of major qualitative growth. Being Pallab's successor makes my new responsibility even more challenging! The IOP personnel is a key asset for the journal: in my rather broad experience in scientific publishing, I have never seen such a combination of professional experience, commitment and willingness to innovate—a traditional strength of JPD. Regrettably, I cannot acknowledge here all the women and men who contributed to the success of the journal; however, I would like to explicitly acknowledge the outstanding work of Sarah Quin over the past decade. In my new duty, I can fortunately count on her successor, Olivia Roche, whose excellent professional and managerial qualities we can already appreciate. How should we view the future of the journal? In my view, with reasonable optimism. Notwithstanding the tough competition, our journal has a solid reputation and increasing visibility. It has consistently belonged to the small elite group of top journals preferred by applied physics authors worldwide. My program as Editor-in-Chief is both simple and very testing: to continue to enhance this elite status. The challenge comes from a variety of factors: first, 'applied physics' is a continuously evolving notion, even

  18. Computed tomographic scanning in patients presenting with chief complaint of headache without focal neurological signs

    International Nuclear Information System (INIS)

    Halim, A.; Khalid, W.; Haq, A.U.

    2017-01-01

    To determine the frequency of positive computed tomographic (CT)scan findings in patients presenting at PNS Shifa Hospital Karachi with chief complaint of headache without focal neurological signs. Study Design: Cross sectional descriptive study. Place and Duration of Study: The study was conducted at the Radiology department, PNS Shifa Hospital Karachi from Dec 2011 to Jun 2012. Patients and Methods: This cross-sectional descriptive study included referred patients with complaint of headache of one month duration or more without focal neurological signs. No gender restriction was considered and patients of age more than 14 years were included. Patients with headache due to other known clinical disorders such as intracranial neoplasm and stroke were excluded. Patients with focal neurological signs such as hemiparesis, cerebellar signs and cranial nerve palsies were also excluded from the study. A total of 105 patients were included in the study through non probability consecutive sampling. Informed written consent was taken from the patients by explaining all the risks and benefits of the study and use of data for research and publication. Plain CT scan brain was done by trained CT technician and reporting of CT scan was done by consultant radiologist. CT scan was done on Toshiba Scanner Aquilion-64 CT Scan machine. The imaging protocol consisted of appropriately angled continuous 5mm thick axial slices for the posterior fossa and 10 mm thick slices for the rest of brain from the base of skull to the vertex. Data was collected through a specially structured proforma. Confidentiality of the patients record was maintained. Results: Majority of the patients were between 31-40 years of age i.e. 29.52 percent (n=31) and mean and SD was calculated as 34.24 +- 8.72 years, 54.29 percent (n=57) females and 45.71 percent (n=48) male patients, frequency of positive CT scan findings in patients with chief complaint of headache without focal neurological signs was recorded as

  19. Accounting for the environment.

    Science.gov (United States)

    Lutz, E; Munasinghe, M

    1991-03-01

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

  20. Increases in cellular calcium concentration stimulate pepsinogen secretion from dispersed chief cells

    International Nuclear Information System (INIS)

    Raufman, J.P.; Berger, S.; Cosowsky, L.; Straus, E.

    1986-01-01

    Intracellular calcium concentration ([Ca]i) and pepsinogen secretion from dispersed chief cells from guinea pig stomach were determined before and after stimulation with calcium ionophores. [Ca]i was measured using the fluorescent probe quin2. Basal [Ca]i was 105 +/- 4 nM. Pepsinogen secretion was measured with a new assay using 125 I-albumin substrate. This assay is 1000-fold more sensitive than the widely-used spectrophotometric assay, technically easy to perform, rapid, and relatively inexpensive. The kinetics and stoichiometry of ionophore-induced changes in [Ca]i and pepsinogen secretion were similar. These data support a role for calcium as a cellular mediator of pepsinogen secretion

  1. Transformational leadership practices of chief nursing officers in Magnet® organizations.

    Science.gov (United States)

    Clavelle, Joanne T; Drenkard, Karen; Tullai-McGuinness, Susan; Fitzpatrick, Joyce J

    2012-04-01

    This study describes the transformational leadership practices of Magnet® chief nursing officers (CNOs). It is believed that transformational leadership practices influence quality and are integral to Magnet designation. E-mail surveys of 384 Magnet CNOs were conducted in 2011 using the leadership practices inventory (LPI). Enabling others to act and modeling the way are top practices of Magnet CNOs. Those 60 years or older and those with doctorate degrees scored significantly higher in inspiring a shared vision and challenging the process. There was a significant positive relationship between total years as a CNO and inspiring a shared vision and between total scores on the LPI and number of beds in the organization. As CNOs gain experience and education, they exhibit more transformational leadership characteristics. Magnet organizations should take steps to retain CNOs and support their development and advancement.

  2. Responding to Emotional Stress in Pediatric Hospitals: Results From a National Survey of Chief Nursing Officers.

    Science.gov (United States)

    Huetsch, Michael; Green, Jeremy

    2016-01-01

    The aim of this study was to identify leadership awareness of emotional stress and employee support efforts in pediatric hospitals. The current pediatric environment has seen increases in treatment intensity, care duration, and acuity of patients resulting in increased likelihood of being exposed to emotional events. Mail survey was sent to chief nursing officers at 87 pediatric hospitals. A total of 49 responses (56%) were received. Hospitals with less than 250 beds were significantly more likely to rate emotional stress as a large to very large problem, whereas ANCC Magnet® hospitals felt better about support efforts after patient deaths. Most commonly used support offerings focused on staff recovery after a traumatic event as opposed to training for prevention of emotional stress. Emotional stress is a well-recognized issue in pediatric hospitals with comparatively large resource commitment. Further focus on caregiver prevention training and unit leadership recognition of stress may be needed.

  3. Ophthalmic Start-Up Chief Executive Officers' Perceptions of Development Hurdles.

    Science.gov (United States)

    Stewart, William C; Nelson, Lindsay A; Kruft, Bonnie; Stewart, Jeanette A

    2018-01-01

    To identify current challenges facing ophthalmic pharmaceutical start-ups in developing new products. Surveys were distributed to the chief executive officer (CEO) or president of ophthalmic start-ups. The survey attracted 24 responses from 78 surveys distributed (31%). The CEOs stated that a lack of financial capital (n = 18, 75%), FDA regulations (n = 6, 25%), and failure to meet clinical endpoints (n = 6, 25%) were their greatest development hurdles. Risk aversion to medicines in early development (n = 18, 75%), mergers and acquisitions reducing corporate choice for licensing agreements (n = 7, 29%), the emergence of large pharmaceutical-based venture capital funding groups (n = 12, 50%), and the failure of many large pharmaceutical companies to develop their own medicines (n = 10, 42%) were noted as recent prominent trends affecting fundraising. The study suggests that development funding, regulatory burden, and meeting clinical endpoints are the greatest development challenges faced by ophthalmic start-up CEOs. © 2017 S. Karger AG, Basel.

  4. The Tarrytown Chief Residents Leadership Conference: a long-term follow-up.

    Science.gov (United States)

    Schwartz, Bruce J; Blackmore, Michelle A; Weiss, Andrea

    2014-02-01

    Creating training opportunities for the development of effective leaders is an increasingly important goal in psychiatry residency training programs. This article examines the long-term perceived impact of the Tarrytown Chief Residents Leadership Conference on preparing psychiatric residents for future leadership positions. Self-report surveys from attendees who participated in the conference between 1998 and 2011 were examined. Five hundred and forty-one completed surveys were returned (43 % response rate). Eighty-six percent of respondents reported moderate to extreme improvement in leadership confidence post-conference. Most respondents indicated at least moderate improvement in self-awareness (93 %), understanding of group process (92 %), and willingness to address conflict (89 %). Ninety percent felt the conference was important to their residency training, and 80 % indicated increased interest in leadership post-conference. Responders reported lasting improvements in their confidence in and perceived ability to utilize skills necessary for effective leadership, demonstrating the value of this experiential learning opportunity.

  5. JOSPT Experiences Tremendous Growth, Change in 14 Years With Editor-in-Chief Simoneau in Charge.

    Science.gov (United States)

    Nyland, John A

    2015-12-01

    As Editor-in-Chief, Dr Guy G. Simoneau and his editorial board have taken JOSPT from an acceptable US-based journal to a highly influential worldwide force behind contemporary orthopaedic and sports physical therapy research and practice. Today, the bridge Dr Simoneau constructed spans the orthopaedic and sports physical therapy globe for the betterment of clinical practice and research. His work fully supports JOSPT's latest strategic plan to provide value-added knowledge translation, develop a broader authorship and readership, increase global marketing of the JOSPT brand, and expand current relationships to new partners and stakeholders. The bridge places JOSPT on very firm footing, tying its rich history to the promise of an exciting and successful future.

  6. Chief Financial Officer FY 1997 status report and five-year plan

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-10-01

    The Chief Financial Officers Act of 1990 (CFO Act) establishes the legal framework for improved Federal financial management. The Act requires the agency CFO to prepare, and annually revise, a plan to implement the Office of Management and Budget (OMB) Federal Financial Management Status Report and Five-Year Plan. This is the sixth Status Report and Five-Year Plan submission to OMB by the Department of Energy (DOE). Financial management at the Department operates in an environment of Government-wide efforts to improve financial management and implements legislation and administrative provisions which stress the need for change. This report sets forth the Department`s plans for financial management improvements in the coming years. It also highlights several new initiatives completed or currently underway that will significantly improve the overall effectiveness of financial management at the Department of Energy.

  7. Industry and the environment: Chief executive officer attitudes, 1976 and 1986

    Science.gov (United States)

    Bowman, James S.; Davis, Charles

    1989-03-01

    This research considers the question of changing environmental values within the leadership of firms responsible for the management of pollution as an unwanted byproduct. Information was obtained from a pair of surveys mailed to the chief executive officers (CEOs) of the 50 largest firms listed within the mining and manufacturing directories of Colorado, Montana, Utah, and Wyoming in 1976 and again in 1986. The authors found that industry CEOs were more supportive of environmental concerns in 1986 than 1976, suggesting that ecological values have become institutionalized to some extent. Yet, there is little indication that this attitudinal shift in environmental concern among CEOs has been accompanied by a willingness to spend a larger proportion of the company budget on pollution control or to improve working relationships with federal regulatory officials.

  8. Voices of chief nursing executives informing a doctor of nursing practice program.

    Science.gov (United States)

    Embree, Jennifer L; Meek, Julie; Ebright, Patricia

    The purpose of this article is to describe the business case framework used to guide doctor of nursing practice (DNP) program enhancements and to discuss methods used to gain chief nurse executives' (CNEs) perspectives for desired curricular and experiential content for doctor of nursing practice nurses in health care system executive roles. Principal results of CNE interview responses were closely aligned to the knowledge, skills and/or attitudes identified by the national leadership organizations. Major conclusions of this article are that curriculum change should include increased emphasis on leadership, implementation science, and translation of evidence into practice methods. Business, information and technology management, policy, and health care law content would also need to be re-balanced to facilitate DNP graduates' health care system level practice. Copyright © 2017 Elsevier Inc. All rights reserved.

  9. A chief of service rotation as an alternative approach to pediatric otolaryngology inpatient care.

    Science.gov (United States)

    Adil, Eelam; Xiao, Roy; McGill, Trevor; Rahbar, Reza; Cunningham, Michael

    2014-09-01

    Maintaining an outpatient practice and providing high-quality inpatient care pose significant challenges to the traditional call team approach. To introduce a unique rotating hospitalist inpatient program and assess its clinical, educational, and financial impact. The chief of service (COS) program requires 1 attending physician to rotate weekly as chief of the inpatient service with no conflicting elective duties. This was a retrospective internal billing data review performed at a tertiary pediatric hospital. A total of 1241 patients were evaluated by the COS from October 2012 through October 2013. All patients were treated by the inpatient service under the supervision of the COS. A retrospective analysis of patient encounters and procedures, including International Classification of Diseases, Ninth Revision (ICD-9) and Current Procedural Terminology (CPT) codes, locations of service, clinicians, service dates, and average weekly relative value units (RVUs). Over the study period, the COS was involved in the care of 1241 patients, generating 2786 billable patient encounters. The COS averaged 11.2 patient encounters per day. The most common reasons for consultation were respiratory distress, dysphagia, and stridor. Of patient encounters, 63.0% resulted in a procedure; 82.8% of those procedures were performed in the operating room with the most common being lower airway endoscopy (340 [19.4%]). The average weekly RVUs for the COS (232) were comparable with those of the average weekly outpatient clinic and procedural RVUs of the other otolaryngology faculty in the group (240). The COS program was created to meet the clinical, educational, and organizational demands of a high-volume and high-acuity inpatient service. It is a financially sustainable model with unique advantages, particularly for the staff who maintain their outpatient practices without disruption and for the trainees who have the opportunity to work closely with the entire faculty. Patients are

  10. The influence of the CHIEF pathway on colorectal cancer-specific mortality.

    Directory of Open Access Journals (Sweden)

    Martha L Slattery

    Full Text Available Many components of the CHIEF (Convergence of Hormones, Inflammation, and Energy Related Factors pathway could influence survival given their involvement in cell growth, apoptosis, angiogenesis, and tumor invasion stimulation. We used ARTP (Adaptive Rank Truncation Product to test if genes in the pathway were associated with colorectal cancer-specific mortality. Colon cancer (n = 1555 and rectal cancer (n = 754 cases were followed over five years. Age, center, stage at diagnosis, and tumor molecular phenotype were considered when calculating ARTP p values. A polygenic risk score was used to summarize the magnitude of risk associated with this pathway. The JAK/STAT/SOC was significant for colon cancer survival (PARTP = 0.035. Fifteen genes (DUSP2, INFGR1, IL6, IRF2, JAK2, MAP3K10, MMP1, NFkB1A, NOS2A, PIK3CA, SEPX1, SMAD3, TLR2, TYK2, and VDR were associated with colon cancer mortality (PARTP < 0.05; JAK2 (PARTP  = 0.0086, PIK3CA (PARTP = 0.0098, and SMAD3 (PARTP = 0.0059 had the strongest associations. Over 40 SNPs were significantly associated with survival within the 15 significant genes (PARTP < 0.05. SMAD3 had the strongest association with survival (HRGG 2.46 95% CI 1.44,4.21 PTtrnd = 0.0002. Seven genes (IL2RA, IL8RA, IL8RB, IRF2, RAF1, RUNX3, and SEPX1 were significantly associated with rectal cancer (PARTP < 0.05. The HR for colorectal cancer-specific mortality among colon cancer cases in the upper at-risk alleles group was 11.81 (95% CI 7.07, 19. 74 and was 10.99 (95% CI 5.30, 22.78 for rectal cancer. These results suggest that several genes in the CHIEF pathway are important for colorectal cancer survival; the risk associated with the pathway merits validation in other studies.

  11. New Editor-in-Chief for Journal of Physics A: Mathematical and Theoretical

    Science.gov (United States)

    Gillan, Rebecca

    2014-04-01

    We are delighted to announce that Professor Martin Evans of University of Edinburgh has been appointed as the new Editor-in-Chief of Journal of Physics A: Mathematical and Theoretical. Martin Evans has been Editor of the Statistical Physics section of the journal since 2009. Prior to this, he served as a Board Member for the journal. His areas of research include statistical mechanics of nonequilibrium systems, phase transitions and scaling regimes in nonequilibrium statistical physics, glassy dynamics, phase transitions and ordering in driven diffusive systems, mass transport models, condensation models, zero range processes and exclusion processes. We very much look forward to working with Martin to continue to improve the journal's quality and interest to the readership. We would like to thank our outgoing Editor-in-Chief, Professor Murray Batchelor. Murray has worked hard and provided excellent guidance in improving the quality of the journal and the service that the journal provides to authors, referees and readers. During the last five years, we have raised the quality threshold for acceptance in the journal and currently reject over 70% of submissions. As a result, papers published in Journal of Physics A: Mathematical and Theoretical are amongst the best in the field. We have also maintained and improved on our excellent receipt-to-first-decision times, which now average under 40 days for papers. With the help of Martin Evans and our distinguished Editorial Board, we will be working to further improve the quality of the journal whilst continuing to offer excellent services to our readers, authors and referees. We hope that you benefit from reading the journal. If you have any comments or questions, please do not hesitate to contact us at jphysa@iop.org. Rebecca Gillan Publisher

  12. Creating a context for excellence and innovation: comparing chief nurse executive leadership practices in magnet and non-magnet hospitals.

    Science.gov (United States)

    Porter-O'grady, Tim

    2009-01-01

    Chief nurse executives create a context for leadership, innovation, and practice in hospitals. It is valuable to get a sense of nurse executives' perceptions regarding their leadership practices and how they value them. Furthermore, it is of interest to see if there is significant differentiation in these perceptions between chief nurse executives in Magnet hospitals and those in non-Magnet hospitals. This article discusses a study of the leadership practices of these 2 groups of nurse executive's leadership practices and reports the results. Concluding is a brief discussion regarding impact and importance of the nurse executive related to excellence and innovation.

  13. Accounting for Universities’ Impact

    DEFF Research Database (Denmark)

    Perkmann, Markus; Fini, Riccardo; Ross, Jan-Michael

    2015-01-01

    We present an approach that aims to comprehensively account for scientists’ academic engagement and commercialization activities. While previous research has pointed to the economic and social impact of these activities, it has also been hampered by the difficulties of accurately quantifying them....... Our approach complements university administrative records with data retrieved from external sources and surveys to quantify academic consulting, patenting, and academic entrepreneurship. This allows us to accurately account for ‘independent’ activity, i.e., academic engagement and commercialization...... by not accounting for independent activities. However, with the exception of consulting, we find no significant differences between individuals involved in supported (university-recorded) and independent activity, respectively. Our study contributes to work concerned with developing appropriate and accurate...

  14. Generational Accounting in Iran

    Directory of Open Access Journals (Sweden)

    Mahdi Salehi

    2013-09-01

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

  15. International Business Cycle Accounting

    OpenAIRE

    Keisuke Otsu

    2009-01-01

    In this paper, I extend the business cycle accounting method a la Chari, Kehoe and McGrattan (2007) to a two-country international business cycle model and quantify the effect of the disturbances in relevant markets on the business cycle correlation between Japan and the US over the 1980-2008 period. This paper finds that disturbances in the labor market and production efficiency are important in accounting for the recent increase in the cross-country output correlation. If international fina...

  16. Global Account Management

    DEFF Research Database (Denmark)

    Hollensen, Svend; Wulff, Vlad Stefan

    2012-01-01

    Global account management (GAM) has become a critical issue for many multinational corporations that compete in a fast changing global market environment. In this article, we approach GAM from a benchlearning perspective, synthesize selected literature and examine case studies in order to underline...... the importance of multilevel relationships in strategic business-to-business relationships. The purpose of this study is to address various issues related to multilevel relationships in strategic partnerships (e.g. the recruitment of the global account manager and his supporting team, turf wars and compensation...

  17. New Editor-in-Chief for Journal of Physics D: Applied Physics New Editor-in-Chief for Journal of Physics D: Applied Physics

    Science.gov (United States)

    2011-04-01

    The Institute of Physics is delighted to announce that the new Editor-in-Chief for Journal of Physics D: Applied Physics will be Professor Giorgio Margaritondo of École Polytechnique Fédérale de Lausanne, Switzerland. Giorgio will, with the help of his world-class Editorial Board, maintain standards of scientific rigour whilst ensuring that research published is of the highest quality. 'I would like to praise, in particular, the leadership of my immediate predecessor and good friend, Pallab Battacharya, the pilot of the years of major qualitative growth.' said Professor Margaritondo. 'Being Pallab's successor makes my new responsibility even more challenging!' Professor Margaritondo received the Laurea Summa cum Laude from the University of Rome in 1969. He has been a full professor of Applied Physics at the EPFL since 1990. In 2001, he became Dean of the EPFL Faculty of Basic Sciences. In 2004, he was nominated Provost and he served until 2010, when he became Dean of Continuing Education. He previously worked at the Italian National Research Council, at Bell Laboratories and at the University of Wisconsin-Madison. His research activity concerns the physics of semiconductors and superconductors (electronic states, surfaces and interfaces) and of biological systems; his main experimental techniques are electron spectroscopy and spectromicroscopy, x-ray imaging and scanning near-field microscopy, including experiments with synchrotron light and with free electron lasers. Author of more than 650 scientific publications and 9 books, he was also coordinator in 1995-98 of the scientific division of the Elettra synchrotron in Trieste. In 1997-2003 he was coordinator of the European Commission Round Table on synchrotron radiation. He is the president of the Council of the European Commission Integrated Initiative on Synchrotron and Free Electron Laser Science (IA-SFS and then ELISA), the largest network in the world in this domain. He is Fellow of the American Physical

  18. Accounting for Organizational Innovations

    DEFF Research Database (Denmark)

    Waldorff, Susanne Boch

    2013-01-01

    institutional logics to account for their creation of three different organizational innovations. While the concept of ‘institutional logic’ helped exploring the legitimizing social meanings embedded in the national reform and locally, the concept of ‘translation’ from actor-network theory shed light...

  19. Accounting for Fetal Origins

    DEFF Research Database (Denmark)

    Dalgaard, Carl-Johan Lars; Hansen, Casper Worm; Strulik, Holger

    2017-01-01

    The Fetal Origins hypothesis has received considerable empirical support, both within epidemiology and economics. The present study compares the ability of two rival theoretical frameworks in accounting for the kind of path dependence implied by the Fetal Origins Hypothesis. We argue that while...

  20. Narrative accounting disclosures

    NARCIS (Netherlands)

    Aerts, Walter; Clubb, C.; Imam, S.

    2015-01-01

    Narrative accounting disclosures are an integral part of the corporate financial reporting package. They are deemed to provide a view of the company “through the eyes of management”. The narratives represent management's construal of corporate events and are largely discretionary. Research in

  1. Account 1983-84

    International Nuclear Information System (INIS)

    1984-01-01

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

  2. Professional Capital as Accountability

    Science.gov (United States)

    Fullan, Michael; Rincón-Gallardo, Santiago; Hargreaves, Andy

    2015-01-01

    This paper seeks to clarify and spells out the responsibilities of policy makers to create the conditions for an effective accountability system that produces substantial improvements in student learning, strengthens the teaching profession, and provides transparency of results to the public. The authors point out that U.S. policy makers will need…

  3. Essays in Financial Accounting

    NARCIS (Netherlands)

    T. Jiao (Tao)

    2009-01-01

    textabstractThis dissertation aims to contribute to the literature about the quality of accounting information by investigating its interaction with institutional factors (i.e., their external environment) in which firms operate, such as industry and stock exchange. The research topics of this

  4. Social accounting in Albania

    Directory of Open Access Journals (Sweden)

    Gentiana Filipi

    2014-03-01

    Full Text Available Social accounting is the process of communicating the social and environmental effects of organizations economic actions to particular interest groups within society and to society at large. This research paper is focused on the concepts of social and environmental accounting, viewed as an important part of the Albanian policy preparation for European Union integration. Presently, however, the EU notion of corporate engagement and Social accounting is still a new concept in the region. The paper aims to reveal the Albanian reality, as a country with strong aspiration toward EU. For this purpose we have analysed the main initiatives and projects implemented in the region and in Albania aimed at developing corporate social responsibility (CSR. This paper examines the applicable and relevant paragraphs of the global financial reporting standards (IFRS. The relevant paragraphs for environmental accounting have been analyzed in relation to the environmental financial reporting. We believe that this research may serve as a starting point for further studies on this topic. This paper concludes that social and environmental reporting practices are increasing day by day in the region. In Albania the awareness of CSR and how it can be applied is still quite low, perceived mainly as an opportunity to adopt international standards and engage in environmental protection. Hence we believe that improvements in quality of environmental financial reporting are required.

  5. Educational Accounting Procedures.

    Science.gov (United States)

    Tidwell, Sam B.

    This chapter of "Principles of School Business Management" reviews the functions, procedures, and reports with which school business officials must be familiar in order to interpret and make decisions regarding the school district's financial position. Among the accounting functions discussed are financial management, internal auditing,…

  6. Accounting 202, 302.

    Science.gov (United States)

    Manitoba Dept. of Education, Winnipeg.

    This teaching guide consists of guidelines for conducting two secondary-level introductory accounting courses. Intended for vocational business education students, the courses are designed to introduce financial principles and practices important to personal and business life, to promote development of clerical and bookkeeping skills sufficient…

  7. Accounting for Independent Schools.

    Science.gov (United States)

    Sonenstein, Burton

    The diversity of independent schools in size, function, and mode of operation has resulted in a considerable variety of accounting principles and practices. This lack of uniformity has tended to make understanding, evaluation, and comparison of independent schools' financial statements a difficult and sometimes impossible task. This manual has…

  8. Making Accounting Tutorials Enjoyable

    Science.gov (United States)

    Bargate, Karen

    2018-01-01

    This paper emanates from a case study which focussed on 15 Managerial Accounting and Financial Management (MAFM) students' "enjoyment" of learning MAFM in an 18-week Writing Intensive Tutorial (WIT) programme. Interactive Qualitative Analysis (IQA) was used for the research design and as a data analysis tool. Following IQA protocols…

  9. 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...

  10. Hungary : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

    This report provides an assessment of accounting, financial reporting, and auditing requirements and practices within the enterprise and financial sectors in Hungary using International Financial Reporting Standards (IFRS),International Standards on Auditing (ISA), and the relevant portions of European Union (EU) law (also known as the acquis communautaire) as benchmarks. It also draws on ...

  11. 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)

  12. The Limits of Accountability.

    Science.gov (United States)

    Bailey, Stephen K.

    This discussion, presented at the Regent's Trustees' Conference, February 1973, reviews the limits of accountability in higher education. Managerial efficiency is suggested to assist in eliminating educational and financial waste. This, however, is the secondary concept emphasized. The primary emphasis indicates the legitimacy of the claims that a…

  13. Consumption growth accounting

    NARCIS (Netherlands)

    Dietzenbacher, Erik; de Groot, Olaf J.; Los, Bart

    The methodology in this paper combines an input-output structural decomposition approach with the supply-side perspective of mainstream growth accounting. In explaining the intertemporal change in consumption per worker, three sets of effects are distinguished. First, contributions due to several

  14. STAR facility tritium accountancy

    International Nuclear Information System (INIS)

    Pawelko, R. J.; Sharpe, J. P.; Denny, B. J.

    2008-01-01

    The Safety and Tritium Applied Research (STAR) facility has been established to provide a laboratory infrastructure for the fusion community to study tritium science associated with the development of safe fusion energy and other technologies. STAR is a radiological facility with an administrative total tritium inventory limit of 1.5 g (14,429 Ci) [1]. Research studies with moderate tritium quantities and various radionuclides are performed in STAR. Successful operation of the STAR facility requires the ability to receive, inventory, store, dispense tritium to experiments, and to dispose of tritiated waste while accurately monitoring the tritium inventory in the facility. This paper describes tritium accountancy in the STAR facility. A primary accountancy instrument is the tritium Storage and Assay System (SAS): a system designed to receive, assay, store, and dispense tritium to experiments. Presented are the methods used to calibrate and operate the SAS. Accountancy processes utilizing the Tritium Cleanup System (TCS), and the Stack Tritium Monitoring System (STMS) are also discussed. Also presented are the equations used to quantify the amount of tritium being received into the facility, transferred to experiments, and removed from the facility. Finally, the STAR tritium accountability database is discussed. (authors)

  15. Strategic implementation and accountability: the case of the long-term care alliance.

    Science.gov (United States)

    Seaman, Al; Elias, Maria; O'Neill, Bill; Yatabe, Karen

    2010-01-01

    A group of chief executives of long-term care homes formed an alliance in order to tap the resources residing within their management teams. Adopting a strategic implementation project based on a framework of accountability, the executives were able to better understand the uncertainties of the environment and potentially structure their strategic implementation to best use scarce resources. The framework of accountability allowed the homes to recognize the need for a strong business approach to long-term care. Communication improved throughout the organizations while systems and resources showed improved utilization. Quality became the driving force for all actions taken to move the organizations toward achieving their visions.

  16. MATERIAL CONTROL ACCOUNTING INMM

    Energy Technology Data Exchange (ETDEWEB)

    Hasty, T.

    2009-06-14

    Since 1996, the Mining and Chemical Combine (MCC - formerly known as K-26), and the United States Department of Energy (DOE) have been cooperating under the cooperative Nuclear Material Protection, Control and Accounting (MPC&A) Program between the Russian Federation and the U.S. Governments. Since MCC continues to operate a reactor for steam and electricity production for the site and city of Zheleznogorsk which results in production of the weapons grade plutonium, one of the goals of the MPC&A program is to support implementation of an expanded comprehensive nuclear material control and accounting (MC&A) program. To date MCC has completed upgrades identified in the initial gap analysis and documented in the site MC&A Plan and is implementing additional upgrades identified during an update to the gap analysis. The scope of these upgrades includes implementation of MCC organization structure relating to MC&A, establishing material balance area structure for special nuclear materials (SNM) storage and bulk processing areas, and material control functions including SNM portal monitors at target locations. Material accounting function upgrades include enhancements in the conduct of physical inventories, limit of error inventory difference procedure enhancements, implementation of basic computerized accounting system for four SNM storage areas, implementation of measurement equipment for improved accountability reporting, and both new and revised site-level MC&A procedures. This paper will discuss the implementation of MC&A upgrades at MCC based on the requirements established in the comprehensive MC&A plan developed by the Mining and Chemical Combine as part of the MPC&A Program.

  17. 76 FR 53378 - Cost Accounting Standards: Accounting for Insurance Costs

    Science.gov (United States)

    2011-08-26

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

  18. Excel in the Accounting Curriculum: Perceptions from Accounting Professors

    Science.gov (United States)

    Ramachandran Rackliffe, Usha; Ragland, Linda

    2016-01-01

    Public accounting firms emphasize the importance of accounting graduates being proficient in Excel. Since many accounting graduates often aspire to work in public accounting, a question arises as to whether there should be an emphasis on Excel in accounting education. The purpose of this paper is to specifically look at this issue by examining…

  19. Accounting outsourcing and some problems of selected software for accounting

    OpenAIRE

    Turková, Lenka

    2009-01-01

    Diploma thesis on Accounting outsourcing and key problems of selected software for accounting deals with the accounting outsourcing. Work focuses here on the question of the proper selection of an accounting firm and on the conditions of cooperation with it. In this work the reader is also acquainted with some software for accounting and with their advantages and disadvantages.

  20. Information about Editor-in-Chief and the Secretary of the International Scholarly Board of Religious and Sacred Poetry

    OpenAIRE

    Tytko, Marek Mariusz

    2014-01-01

    Tekst jest informacją biograficzną o redaktorze naczelnym i Sekretarzu Międzynarodowej Rady Naukowej "Religious and Sacred Poetry". The text is the biographical information about editor-in-chief and the secretary of the International Scholarly Board of Religious and Sacred Poetry

  1. Providing Student Health Services at Sea: A Survey of Chief Complaints Onboard a Maritime Academy Training Ship

    Science.gov (United States)

    Kue, Ricky; Cukor, Jeffrey; Fredrickson, Anne

    2009-01-01

    Objective: The authors describe the epidemiology of infirmary chief complaints aboard a collegiate maritime training ship. Participants: They assessed patients (N = 646 visits) evaluated by the "USTS Enterprise" medical department during a 44-day sea term from January to February 2007. Methods: The authors conducted a retrospective chart review of…

  2. The Roles, Duties, and Ethical Responsibilities of the Chief Financial Officer. Perspectives…Presenting Thought Leaders' Points of View

    Science.gov (United States)

    Ladd, Lawrence R.

    2011-01-01

    Released in conjunction with the "Sustaining an Ethical Culture on Campus" webcast, this essay in the "Perspectives" series examines the complexities of the role of the chief financial officer. This white paper focuses on how the financial leader of an institution must balance technical knowledge along with stellar…

  3. The Canadian Human Rights Commission and Issues of Concern for Aboriginal Women. Notes for Remarks, by the Deputy Chief Commissioner.

    Science.gov (United States)

    Falardeau-Ramsay, Michelle

    This speech by the deputy chief commissioner of the Canadian Human Rights Commission discusses human rights, employment security, and pay-equity issues for Native Canadian women. The speech, offered in both English and French, calls the inequality of opportunity for Native Canadians a "national tragedy." It describes efforts to bring…

  4. Example of answers to the problems of the 37th examination for the Chief Engineer of Nuclear Fuel. 2005

    International Nuclear Information System (INIS)

    Harada, Akio; Nakajima, Kunihisa; Yachi, Shigeyasu; Komuro, Yuichi; Kushita, Kouhei

    2005-09-01

    This report provides an example of answers to the problems of the 37th examination for the Chief Engineer of Nuclear Fuel. This examination was done as a national qualification in March 2005. Brief explanations or references are added to some answers. (author)

  5. Trump: Apprentice-President, Failing Entertainer, or Disrupter-in-Chief? Three Possible Pathways for Trump's Foreign Policy

    NARCIS (Netherlands)

    Haar, Roberta

    America’s Secretary of Defense James Mattis made his first trip to Europe in February to discuss plans to fight against Islamic terrorism in the Middle East, plans that Trump demanded the Pentagon devise within 30 days. While European defense chiefs certainly engaged with the former general on his

  6. Organisational age cultures : The interplay of chief executive officers age and attitudes toward younger and older employees

    NARCIS (Netherlands)

    Zacher, Hannes; Gielnik, Michael M.

    This article investigates the interactive effects of chief executive officer (CEO) age and CEO attitudes toward younger and older employees on organisational age cultures. Data was collected from 66 CEOs of small and medium-sized businesses and 274 employees. Results were consistent with

  7. 75 FR 70881 - Designation of a Chief Compliance Officer; Required Compliance Policies; and Annual Report of a...

    Science.gov (United States)

    2010-11-19

    ... example, partnerships and limited liability companies) that may have forms of governing bodies other than... function subject to regulation by the Commission; if a limited liability company or limited liability... chief compliance officers to administer compliance policies that include, but are not limited to, all...

  8. Evaluation of accountability measurements

    International Nuclear Information System (INIS)

    Cacic, C.G.

    1988-01-01

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

  9. Financial Accounting for the Defense Investigation Service

    National Research Council Canada - National Science Library

    1998-01-01

    The audit was performed in support of our audits of the FYs 1996 and 1997 DoD-wide financial statements required by the Chief Financial Officers Act of 1990, as amended by the Federal Financial Management Act of 1994...

  10. Accounting for the Poor

    OpenAIRE

    Robert M. Townsend

    2013-01-01

    Economists and other social scientists have long tried to understand the nature of poverty and how poor people make decisions. For example, T.W. Schultz, a Nobel Laureate, former professor of economics at the University of Chicago, and former president of the American Economic Association, spent his career working in development and agricultural economics. In his 1980 Nobel Prize acceptance speech, Schultz suggests that there is some accounting for the behavior of the poor in agriculture. "Fa...

  11. Account 1988-89

    International Nuclear Information System (INIS)

    1989-01-01

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

  12. Managing global accounts.

    Science.gov (United States)

    Yip, George S; Bink, Audrey J M

    2007-09-01

    Global account management--which treats a multinational customer's operations as one integrated account, with coherent terms for pricing, product specifications, and service--has proliferated over the past decade. Yet according to the authors' research, only about a third of the suppliers that have offered GAM are pleased with the results. The unhappy majority may be suffering from confusion about when, how, and to whom to provide it. Yip, the director of research and innovation at Capgemini, and Bink, the head of marketing communications at Uxbridge College, have found that GAM can improve customer satisfaction by 20% or more and can raise both profits and revenues by at least 15% within just a few years of its introduction. They provide guidelines to help companies achieve similar results. The first steps are determining whether your products or services are appropriate for GAM, whether your customers want such a program, whether those customers are crucial to your strategy, and how GAM might affect your competitive advantage. If moving forward makes sense, the authors' exhibit, "A Scorecard for Selecting Global Accounts," can help you target the right customers. The final step is deciding which of three basic forms to offer: coordination GAM (in which national operations remain relatively strong), control GAM (in which the global operation and the national operations are fairly balanced), and separate GAM (in which a new business unit has total responsibility for global accounts). Given the difficulty and expense of providing multiple varieties, the vast majority of companies should initially customize just one---and they should be careful not to start with a choice that is too ambitious for either themselves or their customers to handle.

  13. Nuclear fuel accounting

    International Nuclear Information System (INIS)

    Aisch, D.E.

    1977-01-01

    After a nuclear power plant has started commercial operation the actual nuclear fuel costs have to be demonstrated in the rate making procedure. For this purpose an accounting system has to be developed which comprises the following features: 1) All costs associated with nuclear fuel shall be correctly recorded; 2) it shall be sufficiently flexible to cover also deviations from proposed core loading patterns; 3) it shall be applicable to different fuel cycle schemes. (orig./RW) [de

  14. Basic Financial Accounting

    DEFF Research Database (Denmark)

    Wiborg, Karsten

    This textbook on Basic Financial Accounting is targeted students in the economics studies at universities and business colleges having an introductory subject in the external dimension of the company's economic reporting, including bookkeeping, etc. The book includes the following subjects......: business entities, the transformation process, types of businesses, stakeholders, legislation, the annual report, the VAT system, double-entry bookkeeping, inventories, and year-end cast flow analysis....

  15. Account 1988-89

    Energy Technology Data Exchange (ETDEWEB)

    1989-07-07

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

  16. Account 1989-90

    Energy Technology Data Exchange (ETDEWEB)

    1990-07-20

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

  17. Sustainability, accounting and reporting

    CERN Document Server

    Balachandran, Kashi

    2011-01-01

    The topic of business sustainability is multidisciplinary in nature, and its complexity calls for putting in place a wide variety of research approaches, such as action research, case studies, surveys, model development etc. The papers presented in this ebook represent a comprehensive overview of recent advances in this area of accounting and reporting research. It contains six papers, covering how leasing can increase environmental benefits, CSR, developing social, environmental and economic indicators for SMEs, sustainability reporting and reputation risk and others.

  18. Iowa Community Colleges Accounting Manual.

    Science.gov (United States)

    Iowa State Dept. of Education, Des Moines. Div. of Community Colleges and Workforce Preparation.

    This document describes account classifications and definitions for the accounting system of the Iowa community colleges. In view of the objectives of the accounting system, it is necessary to segregate the assets of the community college according to its source and intended use. Additionally, the accounting system should provide for accounting by…

  19. The Chief Clinical Informatics Officer (CCIO): AMIA Task Force Report on CCIO Knowledge, Education, and Skillset Requirements.

    Science.gov (United States)

    Kannry, Joseph; Sengstack, Patricia; Thyvalikakath, Thankam Paul; Poikonen, John; Middleton, Blackford; Payne, Thomas; Lehmann, Christoph U

    2016-01-01

    The emerging operational role of the "Chief Clinical Informatics Officer" (CCIO) remains heterogeneous with individuals deriving from a variety of clinical settings and backgrounds. The CCIO is defined in title, responsibility, and scope of practice by local organizations. The term encompasses the more commonly used Chief Medical Informatics Officer (CMIO) and Chief Nursing Informatics Officer (CNIO) as well as the rarely used Chief Pharmacy Informatics Officer (CPIO) and Chief Dental Informatics Officer (CDIO). The American Medical Informatics Association (AMIA) identified a need to better delineate the knowledge, education, skillsets, and operational scope of the CCIO in an attempt to address the challenges surrounding the professional development and the hiring processes of CCIOs. An AMIA task force developed knowledge, education, and operational skillset recommendations for CCIOs focusing on the common core aspect and describing individual differences based on Clinical Informatics focus. The task force concluded that while the role of the CCIO currently is diverse, a growing body of Clinical Informatics and increasing certification efforts are resulting in increased homogeneity. The task force advised that 1.) To achieve a predictable and desirable skillset, the CCIO must complete clearly defined and specified Clinical Informatics education and training. 2.) Future education and training must reflect the changing body of knowledge and must be guided by changing day-to-day informatics challenges. A better defined and specified education and skillset for all CCIO positions will motivate the CCIO workforce and empower them to perform the job of a 21st century CCIO. Formally educated and trained CCIOs will provide a competitive advantage to their respective enterprise by fully utilizing the power of Informatics science.

  20. Resident fish stock status above Chief Joseph and Grand Coulee dams : 2000 annual report; ANNUAL

    International Nuclear Information System (INIS)

    Lockwood, N.; McLellan, J.; Crossley, B.

    2001-01-01

    The Resident Fish Stock Status above Chief Joseph and Grand Coulee Dams Project, commonly known as the Joint Stock Assessment Project (JSAP) is a management tool using ecosystem principles to manage artificial fish assemblages and native fish in altered environments existing in the Columbia River System above Chief Joseph and Grand Coulee Dams (blocked area). The three-phase approach of this project will enhance the fisheries resources of the blocked area by identifying data gaps, filling data gaps with research, and implementing management recommendations based on research results. The Blocked Area fisheries information housed in a central location will allow managers to view the entire system while making decisions, rather than basing management decisions on isolated portions of the system. The JSAP (NWPPC program measure 10.8B.26) is designed and guided jointly by fisheries managers in the blocked area and the Columbia Basin blocked area management plan (1998). The initial year of the project (1997) identified the need for a central data storage and analysis facility, coordination with the StreamNet project, compilation of blocked area fisheries information, and a report on the ecological condition of the Spokane River System. These needs were addressed in 1998 by acquiring a central location with a data storage and analysis system, coordinating a pilot project with StreamNet, compiling fisheries distribution data throughout the blocked area, identifying data gaps based on compiled information, and researching the ecological condition of the Spokane River. In order to ensure that any additional information collected throughout the life of this project will be easily stored and manipulated by the central storage facility, it was necessary to develop standardized methodologies between the JSAP fisheries managers. The use of common collection and analytical tools is essential to the process of streamlining joint management decisions. In 1999 and 2000 the project

  1. Resident Fish Stock Status above Chief Joseph and Grand Coulee Dams; 2000 Annual Report.

    Energy Technology Data Exchange (ETDEWEB)

    Lockwood, Jr., Neil [Kalispel Tribe of Indians, Usk, WA (United States); McLellan, Jason G [Washington Department of Fish and Wildlife, Spokane, WA (United States); Crossley, Brian [Spokane Tribe of Indians, Department of Natural Resources, Wellpinit, WA (United States); O' Connor, Dick

    2001-01-01

    The Resident Fish Stock Status above Chief Joseph and Grand Coulee Dams Project, commonly known as the Joint Stock Assessment Project (JSAP) is a management tool using ecosystem principles to manage artificial fish assemblages and native fish in altered environments existing in the Columbia River System above Chief Joseph and Grand Coulee Dams (blocked area). The three-phase approach of this project will enhance the fisheries resources of the blocked area by identifying data gaps, filling data gaps with research, and implementing management recommendations based on research results. The Blocked Area fisheries information housed in a central location will allow managers to view the entire system while making decisions, rather than basing management decisions on isolated portions of the system. The JSAP (NWPPC program measure 10.8B.26) is designed and guided jointly by fisheries managers in the blocked area and the Columbia Basin blocked area management plan (1998). The initial year of the project (1997) identified the need for a central data storage and analysis facility, coordination with the StreamNet project, compilation of blocked area fisheries information, and a report on the ecological condition of the Spokane River System. These needs were addressed in 1998 by acquiring a central location with a data storage and analysis system, coordinating a pilot project with StreamNet, compiling fisheries distribution data throughout the blocked area, identifying data gaps based on compiled information, and researching the ecological condition of the Spokane River. In order to ensure that any additional information collected throughout the life of this project will be easily stored and manipulated by the central storage facility, it was necessary to develop standardized methodologies between the JSAP fisheries managers. The use of common collection and analytical tools is essential to the process of streamlining joint management decisions. In 1999 and 2000 the project

  2. Japanese Cost Accounting Systems - analysis of the cost accounting systems of the Japanese cost accounting standard

    OpenAIRE

    Peter, Winter

    2005-01-01

    This paper aims at providing an insight into Japanese cost accounting. Firstly, the development of cost accounting in Japan is delineated. Subsequently, the cost accounting systems codified in the Japanese cost accounting standard are analysed based on the classification according to Hoitsch/Schmitz. Lastly, a critical appraisal of the cost accounting systems of the Japanese cost accounting standard as well as a comparison to German and American cost accounting systems are conducted.

  3. P.R. Subramanian (Chief Editor). Kriyavin Tarkalat Tamil Akarati (Tamil-Tamil-Ankilam) (Dictionary of Contemporary Tamil (Tamil-Tamil-English))

    OpenAIRE

    G. Murugan

    2012-01-01

    Review of P.R. Subramanian (Chief Editor). Kriyavin Tarkalat Tamil Akarati (Tamil-Tamil-Ankilam) (Dictionary of Contemporary Tamil (Tamil-Tamil-English))Resensie van P.R. Subramanian (Chief Editor). Kriyavin Tarkalat Tamil Akarati (Tamil-Tamil-Ankilam) (Dictionary of Contemporary Tamil (Tamil-Tamil-English))

  4. CHINA ACCOUNTING REVIEW(CAR)

    Institute of Scientific and Technical Information of China (English)

    2007-01-01

    China Accounting Review(CAR)is a new accounting journal in Chinese,spon- sored by Peking University,Tsinghua University,Beijing National Accounting Insti- tute and ten more universities,and published by the Peking University Press.

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

    Science.gov (United States)

    Blue, Christine; Riggs, Sheila

    2016-06-01

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

  6. The Ethics of Creative Accounting

    OpenAIRE

    Amat, Oriol; Blake, John; Dowds, Jack

    2005-01-01

    The term 'creative accounting' can be defined in a number ofways. Initially we will offer this definition: 'a processwhereby accountants use their knowledge of accounting rulesto manipulate the figures reported in the accounts of abusiness'.To investigate the ethical issues raised by creativeaccounting we will:- Explore some definitions of creative accounting.- Consider the various ways in which creative accounting can be undertaken.- Explore the range of reasons for a company's directors to...

  7. Praktik-praktik Creative Accounting

    OpenAIRE

    Fajri, Aminul

    2013-01-01

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

  8. Leveraging Independent Management and Chief Engineer Hierarchy: Vertically and Horizontally-Derived Technical Authority Value

    Science.gov (United States)

    Barley, Bryan; Newhouse, Marilyn

    2012-01-01

    In the development of complex spacecraft missions, project management authority is usually extended hierarchically from NASA's highest agency levels down to the implementing institution's project team level, through both the center and the program. In parallel with management authority, NASA utilizes a complementary, but independent, hierarchy of technical authority (TA) that extends from the agency level to the project, again, through both the center and the program. The chief engineers (CEs) who serve in this technical authority capacity oversee and report on the technical status and ensure sound engineering practices, controls, and management of the projects and programs. At the lowest level, implementing institutions assign project CEs to technically engage projects, lead development teams, and ensure sound technical principles, processes, and issue resolution. At the middle level, programs and centers independently use CEs to ensure the technical success of their projects and programs. At the agency level, NASA's mission directorate CEs maintain technical cognizance over every program and project in their directorate and advise directorate management on the technical, cost, schedule, and programmatic health of each. As part of this vertically-extended CE team, a program level CE manages a continually varying balance between penetration depth and breadth across his or her assigned missions. Teamwork issues and information integration become critical for management at all levels to ensure value-added use of both the synergy available between CEs at the various agency levels, and the independence of the technical authority at each organization.

  9. PENGARUH KONSENTRASI ZAT PENGEMBAN PADA PEWARNAAN ALAM BATIK KAIN CAMPURAN CHIEF VALUE OF COTTON (CVC

    Directory of Open Access Journals (Sweden)

    Agus Haerudin

    2016-12-01

    Full Text Available Mekanisme pewarnaan alam pada batik untuk kain campuran chief value of cotton (CVC membutuhkan suatu zat pengemban (Carrier  yang berfungsi membuka pori-pori serat, sehingga dapat meningkatkan daya difusi zat warna pada serat, salah satu komersial zat pengemban yang umum digunakan adalah carrier T59. Sehingga tujuan penelitian ini adalah untuk mengetahui sejauh mana pengaruh penambahan konsentrasi  Carrier T59 pada pewarnaan alam batik kain campuran CVC, dilihat dari hasil evaluasi uji ketahanan luntur warna pada pencucian dan gosokan serta hasil uji ketuaan warna. Metode yang digunakan ekperimen variasi carrier T59 dengan dua perlakuan proses iring cuci dan tidak cuci. Dari hasil pengamatan didapatkan dimana penambahan konsentrasi carrier T59 memberikan pengaruh pada nilai uji ketahanan luntur warna terhadap pencucian, gosokan dan ketuaan warna konsentrasi carreir T59 yang paling baik pada konsentrasi 10 gram/liter. Tingkat ketuaan warna meningkat dengan ada penambahan konsentrasi carrier. Proses iring cuci dan tidak cuci setelah proses simultan tidak banyak memberikan pengaruh karena tidak ada kenaikan nilai uji yang signifikan.Kata kunci : Kain Campuran CVC, Zat Pengemban (Carrier, Zat Warna Alam, Batik. 

  10. The influence of chief eecutive officer reputation on performance of public firms in atin merica

    Directory of Open Access Journals (Sweden)

    Marcia Martins Mendes De Luca

    2017-01-01

    Full Text Available One of the control mechanisms at the disposal of shareholders is based on the reputation of corporate executives. A good personal reputation tends to discourage opportunistic behaviors and reduce limited rationality costs. In light of agency theory and transaction cost economics theory, the reputation of corporate executives is believed to not only reduce such costs but to benefit the reputation of the firm, potentially improving corporate performance. In this study we investigated the effect of the reputation of the chief executive officer (CEO on corporate performance in 46 Latin American public firms traded on the New York stock market as of 31 December 2013. The findings were submitted to descriptive analysis, testing of differences between means, Pearson correlation coefficients and multiple linear regression. Among our findings, i media visibility had a favorable effect on CEO reputation, ii on the average, CEO reputation was better in firms from Brazil than in firms from other Latin American countries, and iii the reputation of the CEO had a significant and positive impact on corporate performance. Our results confirm the importance of choosing a CEO with a good reputation to head the firms of the sample.

  11. The Emerging Role of the Chief Research Informatics Officer in Academic Health Centers.

    Science.gov (United States)

    Sanchez-Pinto, L Nelson; Mosa, Abu S M; Fultz-Hollis, Kate; Tachinardi, Umberto; Barnett, William K; Embi, Peter J

    2017-08-16

    The role of the Chief Research Informatics Officer (CRIO) is emerging in academic health centers to address the challenges clinical researchers face in the increasingly digitalized, data-intensive healthcare system. Most current CRIOs are the first officers in their institutions to hold that role. To date there is very little published information about this role and the individuals who serve it. To increase our understanding of the CRIO role, the leaders who serve it, and the factors associated with their success in their organizations. The Clinical Research Informatics Working Group of the American Medical Informatics Association (AMIA) conducted a national survey of CRIOs in the United States and convened an expert panel of CRIOs to discuss their experience during the 2016 AMIA Annual Symposium. CRIOs come from diverse academic backgrounds. Most have advance training and extensive experience in biomedical informatics but the majority have been CRIOs for less than three years. CRIOs identify funding, data governance, and advancing data analytics as their major challenges. CRIOs play an important role in helping shape the future of clinical research, innovation, and data analytics in healthcare in their organizations. They share many of the same challenges and see the same opportunities for the future of the field. Better understanding the background and experience of current CRIOs can help define and develop the role in other organizations and enhance their influence in the field of research informatics.

  12. On the Ethnic Origins of African Development: Chiefs and Precolonial Political Centralization

    Science.gov (United States)

    Michalopoulos, Stelios; Papaioannou, Elias

    2015-01-01

    We report on recent findings of a fruitful research agenda that explores the importance of ethnic-specific traits in shaping African development. First, using recent surveys from Sub-Saharan African countries, we document that individuals identify with their ethnic group as often as with the nation pointing to the salience of ethnicity. Second, we focus on the various historical and contemporary functions of tribal leaders (chiefs) and illustrate their influence on various aspects of the economy and the polity. Third, we elaborate on a prominent dimension of ethnicity, that of the degree of complexity of pre-colonial political organization. Building on insights from the African historiography, we review recent works showing a strong association between pre-colonial centralization and contemporary comparative development both across and within countries. We also document that the link between pre-colonial political centralization and regional development -as captured by satellite images of light density at night-is particularly strong in areas outside the vicinity of the capitals, where due to population mixing and the salience of national institutions ethnic traits play a lesser role. Overall, our evidence is supportive to theories and narratives on the presence of a “dual” economic and institutional environment in Africa. PMID:27011760

  13. A new hybrid code (CHIEF) implementing the inertial electron fluid equation without approximation

    Science.gov (United States)

    Muñoz, P. A.; Jain, N.; Kilian, P.; Büchner, J.

    2018-03-01

    We present a new hybrid algorithm implemented in the code CHIEF (Code Hybrid with Inertial Electron Fluid) for simulations of electron-ion plasmas. The algorithm treats the ions kinetically, modeled by the Particle-in-Cell (PiC) method, and electrons as an inertial fluid, modeled by electron fluid equations without any of the approximations used in most of the other hybrid codes with an inertial electron fluid. This kind of code is appropriate to model a large variety of quasineutral plasma phenomena where the electron inertia and/or ion kinetic effects are relevant. We present here the governing equations of the model, how these are discretized and implemented numerically, as well as six test problems to validate our numerical approach. Our chosen test problems, where the electron inertia and ion kinetic effects play the essential role, are: 0) Excitation of parallel eigenmodes to check numerical convergence and stability, 1) parallel (to a background magnetic field) propagating electromagnetic waves, 2) perpendicular propagating electrostatic waves (ion Bernstein modes), 3) ion beam right-hand instability (resonant and non-resonant), 4) ion Landau damping, 5) ion firehose instability, and 6) 2D oblique ion firehose instability. Our results reproduce successfully the predictions of linear and non-linear theory for all these problems, validating our code. All properties of this hybrid code make it ideal to study multi-scale phenomena between electron and ion scales such as collisionless shocks, magnetic reconnection and kinetic plasma turbulence in the dissipation range above the electron scales.

  14. Do hospital chief executive officers extract rents from Certificate of Need laws?

    Science.gov (United States)

    Eichmann, Traci L; Santerre, Rexford E

    2011-01-01

    Prior research suggests that Certificate of Need (CON) laws reduce competition in the hospital services industry. As a result, this study empirically investigates if not-for-profit hospital chief executive officers (CEOs) are able to extract rents from CON laws in the form of higher compensation. A sample of 256 not-for-profit hospital CEOs in states with and without CON laws and data for 2007 are used in the empirical analysis. The study considers the endogenous nature of a CON law and allows such a law to indirectly affect CEO compensation through its impact on the number of hospitals and beds. The multiple regression results indicate that special and public interests both motivate the decision of a state to maintain a CON law. CON laws are shown to reduce the number of beds at the typical hospital by 12 percent, on average, and the number of hospitals per 100,000 persons by 48 percent. These reductions ultimately lead urban hospital CEOs in states with CON laws to extract economic rents of $91,000 annually.

  15. Chief nursing officers' perceptions of the Doctorate of Nursing Practice degree.

    Science.gov (United States)

    Swanson, Michelle L; Stanton, Marietta P

    2013-01-01

    Nurse executives practice in a business environment, which requires a skill set that has traditionally not been included in advanced nursing curriculum. The Doctorate of Nursing Practice (DNP) essentials are designed to address this gap in education while maintaining the focus on advanced nursing practice and executive management competency. Current literature supports the appropriateness of the DNP with practice focus areas of advanced practice specialties and nursing leadership. Although certification and educational bodies, and some professional nursing organizations, have embraced the DNP as the terminal degree for non-research-focused nurses, there remains a gap in the literature in regards to the perceptions of validity of the DNP for nurse executives. The purpose of this capstone project was to investigate the perceptions of practicing chief nursing officers (CNOs) in the acute care setting regarding the application of the DNP degree for nurse leaders. Utilizing an online survey, specific perceptions investigated included application and appropriateness of the DNP in a business-based practice model and managing daily nursing operations. CNOs practicing in the acute care setting differed on their responses regarding whether the DNP should be the recommended or the required degree in CNO development programs. CNOs with tenure responded more positively to the perception that the DNP curricula contains advanced nursing knowledge content appropriate to nurse executive practice. Practicing CNOs in the acute care setting do perceive the DNP as an appropriate degree option for nurse executive roles at aggregate, system, and organizational levels. © 2013 Wiley Periodicals, Inc.

  16. Dispute Settlement Patterns on The Village Chief Election at Bondowoso Regency

    Directory of Open Access Journals (Sweden)

    Fauziyah Fauziyah

    2015-06-01

    Full Text Available Village elections (Pilkades is a direct election procedure and mirrors implementation of democratic life in Indonesia. Article 37 and 38 of the regency Regional Regulation No. 7 of 2006 states that if the Pilkades process turns dispute, the dispute does not stop the next stage. The regency government normatively based on Article 37 guarantees the completion stage of the elections until the inauguration phase and form a team of supervisors who communicate with those who feel aggrieved to get agreement dispute resolution. Until this research is done, there is only one case submitted to the District Court, but then the plaintiffs draw their lawsuit. Dispute settlement pattern research was conducted through interviews and providing information to the bureaucrats and the judiciary in the area of dispute. The involvement of these parties is important that the results of this activity followed up by an independent institution in Pilkades dispute resolution with consideration of existing regional regulations. How To Cite: Fauziyah, F., & Praptianingsih, S. (2015. Dispute Settlement Patterns on The Village Chief Election at Bondowoso Regency. Rechtsidee, 2(1, 11-20. doi:http://dx.doi.org/10.21070/jihr.v2i1.8

  17. Program director and chief resident perspectives on the educational environment of US radiation oncology programs.

    Science.gov (United States)

    Berriochoa, Camille; Weller, Michael; Berry, Danielle; Reddy, Chandana A; Koyfman, Shlomo; Tendulkar, Rahul

    Our goals were toexamine the educational approachesused at radiation oncology residency programs nationwide andto evaluate program director(PD) and chief resident (CR) perceptions of their educational environment. We distributed a survey regarding curricular structure via email toall identified US radiation oncology residency PDs and CRs. Pearson χ 2 test was used toevaluate whether differences existed between answers provided by the 2 study populations. The survey was disseminated to 200 individuals in 85 US residency programs: 49/85PDs(58%)and 74/115 (64%)CRs responded. More than one-half of PDs and CRs report that attending physicians discussed management, reviewed contours, and conducted mock oral board examinations with the residents. At nearly 50% of programs, the majority of teaching conferences use a lecture-based approach, whereas only 20% reported predominant utilization of the Socratic method. However, both PDs (63%) and CRs (49%) reported that Socratic teaching is more effective than didactic lectures (16% and 20%, respectively), with the remainder responding that they are equally effective. Teaching sessions were reported to be resident-led ≥75% of the time by 50% of CRs versus 18% of PDs (P = .002). Significantly more CRs than PDs felt that faculty-led teaching conferences were more effective than resident-led conferences (62% vs 26%, respectively; P Socratic-based teaching conferences. Increased communication between PDs and CRs can better align perceptions with educational goals. Copyright © 2016 American Society for Radiation Oncology. Published by Elsevier Inc. All rights reserved.

  18. Cost accounting in ECN

    International Nuclear Information System (INIS)

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

    1979-01-01

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

  19. Accountability report - fiscal year 1997

    International Nuclear Information System (INIS)

    1998-01-01

    This document contains the US NRC's accountability report for fiscal year 1997. Topics include uses of funds, financial condition, program performance, management accountability, and the audited financial statement

  20. ENVIRONMENTAL FINANCIAL ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Oana MIHAI

    2006-01-01

    Full Text Available From a company’s perspective, there seem to be two underlying forces driving company interest in various kinds of environmental performance data that might be considered varieties of accounting. The first is a growing demand from company stakeholders, based on an increased interest in environmental issues. Interested stakeholders are not only the consumers, but also industrial customers, financialinstitutions and others. For this reason, more and more companies are producing environmental reports, but these are often low on data content, which adversely affects company credibility on environmental issues.

  1. Historical Reflections on Accountability

    Directory of Open Access Journals (Sweden)

    Richard Ohmann

    2014-10-01

    Full Text Available Imagine that almost all academics think of ourselves as responsible to others, and, if pressed, might allow substitution of "accountable." Responsibility to our employers is contractual, and the professional ethos urges responsibility to students (our clients, to colleagues, and to vague but strong principles of intellectual conduct that obtain in our disciplines. The professional idea calls for responsibility to society as well: we earn our privileges not just by guarding and augmenting our special bodies of knowledge, but by undertaking to put those knowledges to work for the good of all.

  2. Total quality accounting

    Directory of Open Access Journals (Sweden)

    Andrijašević Maja

    2008-01-01

    Full Text Available The focus of competitive "battle" shifted from the price towards non-price instruments, above all, towards quality that became the key variable for profitability increase and achievement of better comparative position of a company. Under such conditions, management of a company, which, according to the established and certified system of total quality, strives towards achieving of a better market position, faces the problem of quality cost measurement and determination. Management, above all, cost accounting can help in solving of this problem, but the question is how much of its potential is being used for that purpose.

  3. Automated nuclear materials accounting

    International Nuclear Information System (INIS)

    Pacak, P.; Moravec, J.

    1982-01-01

    An automated state system of accounting for nuclear materials data was established in Czechoslovakia in 1979. A file was compiled of 12 programs in the PL/1 language. The file is divided into four groups according to logical associations, namely programs for data input and checking, programs for handling the basic data file, programs for report outputs in the form of worksheets and magnetic tape records, and programs for book inventory listing, document inventory handling and materials balance listing. A similar automated system of nuclear fuel inventory for a light water reactor was introduced for internal purposes in the Institute of Nuclear Research (UJV). (H.S.)

  4. Computerised Accounting Software; A Curriculum That Enhances an Accounting Programme

    Science.gov (United States)

    Machera, Robert P.; Machera, Precious C.

    2017-01-01

    There has been an outcry in commerce and industry about students who fail to perform in the accounting department due to lack of "practical accounting skills". It is from this background that the researchers were motivated to investigate the impact of a Computerised Accounting Software Curriculum that enhances an Accounting Programme. At…

  5. New Frontiers: Training Forensic Accountants within the Accounting Program

    Science.gov (United States)

    Ramaswamy, Vinita

    2007-01-01

    Accountants have recently been subject to very unpleasant publicity following the collapse of Enron and other major companies. There has been a plethora of accounting failures and accounting restatements of falsified earnings, with litigations and prosecutions taking place every day. As the FASB struggles to tighten the loopholes in accounting,…

  6. Financial Accountant Versus Managerial Accountant in the Hotel Business System

    Directory of Open Access Journals (Sweden)

    Ivana Zubac

    2012-01-01

    Full Text Available From the perspective of financial or managerial accountant, subject of interest in this paper is the relationship of financial and managerial accounting in the hotel business. Being necessary functions within the business system of hotel company, their mutual connection as well as their differences are explained. The management of hotel company makes decisions based on accounting information from both parts of accounting. As support to hotel management in decision-making, financial accountant provides financial information about past events, while managerial accountant provides non-financial information oriented toward future. The example above is just one out of many specific tasks, which are performed by accountants of specific part of hotel accounting system. Without their support, the management could not make correct and timely decisions with certainty. The importance of the roles of financial and managerial accountant is reflected through need for a wide knowledge in the field of accounting in specific business conditions of hotel industry.

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

    DEFF Research Database (Denmark)

    Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne

    2010-01-01

    Purpose - The purpose of this paper is to explore the relationship between management accounting software and the management accountant, as (re)produced in adverts appearing in professional management accounting journals. The paper analyses how such adverts have shaped the management accountant...... and the social practice of management accounting; in particular, whether these adverts are producing an image of management accountants who are in control of their management accounting system or who are controlled by it. The paper also discusses whether these adverts reflect changes in broader social practices....... Design/methodology/approach - The paper analyses two software adverts that were published in Chartered Institute of Management Accountants' professional journal. It uses discourse analysis to understand both the image of management accountants and the nature of the management accounting software...

  8. Role of Management Accounting in Accounting in General

    OpenAIRE

    Oleksandr Panadiy

    2015-01-01

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

  9. Accounting for Non-Accounting Students: What Affects Their Performance?

    OpenAIRE

    Suhaiza Ismail; Nurkamariah Kasim

    2012-01-01

    This study aims to examine the factors affecting the examination performance of non-accounting students in completing an accounting course, that is, Management Accounting. A questionnaire survey was administered to a total of 147 non-accounting students who enrolled in a Management Accounting course for a semester. The factors considered are gender, prior academic performance, year of study and learning approaches adopted which include deep, surface and strategic approaches. Using multiple re...

  10. Analysis of Accounting Programmes Used in Communal Accountancy

    OpenAIRE

    KANOVOVÁ, Lucie

    2013-01-01

    This thesis focuses on accounting programs of municipalities. The theoretical part deals with a characteristic of basic territorial entities, accounting of municipalities, an importance of the accounting program and criteria for a choice of the accounting software. In the practical part are results of my research about accounting programs of municipalities. Furthermore are these programmes described and after that there is chosen the best program for the village Mnich by using a multicriteria...

  11. Managerial innovation in the hospital: an analysis of the diffusion of hospital cost-accounting systems.

    Science.gov (United States)

    Counte, M A; Glandon, G L

    1988-01-01

    Currently much interest is focused on the uses of cost-accounting systems within the hospital industry. Proponents frequently contend that such systems will help hospitals successfully adapt to new methods of financial reimbursement because they are essential to a number of major management functions, including competitive bidding, cost management, pricing, and profitability assessment. This article reports the results of a study conducted to examine the extent to which hospitals in a major market are actually beginning to use standard cost-accounting systems and identify factors that either aid or hinder the diffusion of these methods. Chief financial officers from 94 hospitals (83 percent response rate) participated in the study during the summer of 1986 where less than half of the hospitals (43 percent) had recently purchased a cost-accounting system. Detailed information about the interface of cost-accounting systems with other application systems and their specific management uses is reported.

  12. Issues Of Managerial Accounting Methodology

    OpenAIRE

    Barulina E.V; Barulina M.S

    2012-01-01

    This article deals with management accounting, its role and objectives during financial planning process. Research of on American, German and Russian scientists are also considered. Author formulates his own definitions of aims of management accounting, highlighters that object of financial accounting have to include economic costs, economic revenue and economic added value, economic interest. More  over Author defines methods of managment accounting.

  13. CREATIVE ACCOUNTING AND TAX DODGING

    Directory of Open Access Journals (Sweden)

    Doina Rada

    2012-01-01

    Full Text Available Creative accounting represents the way in which professional accountants, based on their knowledge, perform certain misconducts with the purpose of manipulating the figures in the annual accounts. Apparently the things are all right, but in reality the principles of accounting are completely left aside. The consequences are multiple, and we may cite among them tax dodging.

  14. The International Development in Accounting

    Institute of Scientific and Technical Information of China (English)

    乔志宏

    2014-01-01

    This report mainly focuses Chinese accounting system and structure.In order to analysis and evaluate the Chinese accounting system and struc-ture,a brief history of the development of Chinese accounting system will be given to know the background of Chinese accounting system development process.

  15. Revamping High School Accounting Courses.

    Science.gov (United States)

    Bittner, Joseph

    2002-01-01

    Provides ideas for updating accounting courses: convert to semester length; focus on financial reporting/analysis, financial statements, the accounting cycle; turn textbook exercises into practice sets for the accounting cycle; teach about corporate accounting; and address individual line items on financial statements. (SK)

  16. RCA : resource consumptions accounting

    OpenAIRE

    Valeska Rodriguez Lucas de Freitas

    2013-01-01

    Devido à grande concorrência do mercado o controle de custos passa a ser peça fundamental no auxílio à tomada de decisão quanto à redução dos custos, visando uma lucratividade maior por parte das empresas. Essa dissertação trata sobre um novo modelo de custos, o RCA – Resource Consumption Accounting, que ainda não foi adotado por nenhuma empresa. Esse novo método de custeio foi aplicado como modelo piloto em uma empresa Americana onde os resultados foram favoráveis a ele em relação aos modelo...

  17. Management accounting and its place in the accounting system

    Directory of Open Access Journals (Sweden)

    Aneliya Galinova

    2017-05-01

    Full Text Available Management accounting was established as a new direction in accounting from the 50-ies of the XX century. However, it is still debatable as to its nature, content and the place it occupies in the accounting system. The reason for this is that different authors interpreting different way of the term "management accounting". Namely the connection accounting - management creates differences in interpretation. A significant part of the authors emphasize the concept of accounting, others focus on management and the third part of it as a autonomous system. In this article we aim to establish a relationship of management accounting with other types of accountings and his place in the system of accounting.

  18. Resident Fish Stock Status above Chief Joseph and Grand Coulee Dams; 2001 Annual Report.

    Energy Technology Data Exchange (ETDEWEB)

    Connor, Jason M. (Kalispell Department of Natural Resources, Usk, WA); McLellan, Jason G. (Washington Department of Fish and Wildlife, Spokane, WA); O' Connor, Dick (Washington Department of Fish and Wildlife, Olympia, WA)

    2003-01-01

    In 1980, the United States Congress enacted the Northwest Power Planning and Conservation Act (PL 96-501, 1980), which established the Northwest Power Planning Council (NPPC). The NPPC was directed by Congress to develop a regional Power Plan and also the Columbia River Basin Fish and Wildlife Program (FWP) to restore or replace losses of fish caused by construction and operation of hydroelectric dams in the Columbia River Basin. In developing the FWP, Congress specifically directed NPPC to solicit recommendations for measures to be included in the Program from the region's fish and wildlife agencies and Indian tribes. All measures adopted by the Council were also required to be consistent with the management objectives of the agencies and tribes [Section 4.(h)(6)(A)], the legal rights of Indian tribes in the region [Section 4.(h)(6)(D)] and be based upon and supported by the best available scientific knowledge [Section 4.(h)(6)(B)]. The Resident Fish Stock Status above Chief Joseph and Grand Coulee Dams Project, also known as the Joint Stock Assessment Project (JSAP) specifically addresses NPPC Council measure 10.8B.26 of the 1994 program. The Joint Stock Assessment Project is a management tool using ecosystem principles to manage artificial fish assemblages and native fish in altered environments existing in the Columbia River System above Chief Joseph and Grand Coulee Dams (Blocked Area). A three-phase approach of this project will enhance the fisheries resources of the Blocked Area by identifying data gaps, filling data gaps with research, and implementing management recommendations based on research results. The Blocked Area fisheries information is housed in a central location, allowing managers to view the entire system while making decisions, rather than basing management decisions on isolated portions of the system. The JSAP is designed and guided jointly by fisheries managers in the Blocked Area and the Columbia Basin Blocked Area Management Plan

  19. Resident Fish Stock above Chief Joseph and Grand Coulee Dams; 2002 Annual Report.

    Energy Technology Data Exchange (ETDEWEB)

    Connor, Jason M. (Kalispel Department of Natural Resources, Usk, WA); McLellan, Jason G. (Washington Department of Fish and Wildlife, Spokane, WA); Butler, Chris (Spokane Tribe of Indians, Department of Natural Resources, Wellpinit, WA)

    2003-09-01

    In 1980, the United States Congress enacted the Northwest Power Planning and Conservation Act (PL 96-501, 1980), which established the Northwest Power and Conservation Council (NPCC), formerly the Northwest Power Planning Council. The NPCC was directed by Congress to develop a regional Power Plan and also the Columbia River Basin Fish and Wildlife Program (FWP) to restore or replace losses of fish caused by construction and operation of hydroelectric dams in the Columbia River Basin. In developing the FWP, Congress specifically directed NPCC to solicit recommendations for measures to be included in the Program from the region's fish and wildlife agencies and Indian tribes. All measures adopted by the Council were also required to be consistent with the management objectives of the agencies and tribes [Section 4.(h)(6)(A)], the legal rights of Indian tribes in the region [Section 4.(h)(6)(D)] and be based upon and supported by the best available scientific knowledge [Section 4.(h)(6)(B)]. The Resident Fish Stock Status above Chief Joseph and Grand Coulee Dams Project, also known as the Joint Stock Assessment Project (JSAP) specifically addresses NPPC Council measure 10.8B.26 of the 1994 program. The Joint Stock Assessment Project is a management tool using ecosystem principles to manage artificial fish assemblages and native fish in altered environments existing in the Columbia River System above Chief Joseph and Grand Coulee Dams (Blocked Area). A three-phase approach of this project will enhance the fisheries resources of the Blocked Area by identifying data gaps, filling data gaps with research, and implementing management recommendations based on research results. The Blocked Area fisheries information is housed in a central location, allowing managers to view the entire system while making decisions, rather than basing management decisions on isolated portions of the system. The JSAP is designed and guided jointly by fisheries managers in the Blocked Area

  20. Resident Fish Stock above Chief Joseph and Grand Coulee Dams; 2003-2004 Annual Report.

    Energy Technology Data Exchange (ETDEWEB)

    Connor, Jason M. (Kalispel Tribe of Indians, Usk, WA); McLellan, Jason G. (Washington Department of Fish and Wildlife, Olympia, WA); Butler, Chris (Spokane Tribe of Indians, Wellpinit, WA)

    2005-11-01

    In 1980, the United States Congress enacted the Northwest Power Planning and Conservation Act (PL 96-501, 1980), which established the Northwest Power and Conservation Council (NPCC), formerly the Northwest Power Planning Council. The NPCC was directed by Congress to develop a regional Power Plan and also the Columbia River Basin Fish and Wildlife Program (FWP) to restore or replace losses of fish caused by construction and operation of hydroelectric dams in the Columbia River Basin. In developing the FWP, Congress specifically directed NPCC to solicit recommendations for measures to be included in the Program from the region's fish and wildlife agencies and Indian tribes. All measures adopted by the Council were also required to be consistent with the management objectives of the agencies and tribes [Section 4.(h)(6)(A)], the legal rights of Indian tribes in the region [Section 4.(h)(6)(D)] and be based upon and supported by the best available scientific knowledge [Section 4.(h)(6)(B)]. The Resident Fish Stock Status above Chief Joseph and Grand Coulee Dams Project, also known as the Joint Stock Assessment Project (JSAP) specifically addresses NPPC Council measure 10.8B.26 of the 1994 program. The Joint Stock Assessment Project is a management tool using ecosystem principles to manage artificial and native fish assemblages in altered environments existing in the Columbia River System above Chief Joseph and Grand Coulee Dams (Blocked Area). A three-phase approach of this project will enhance the fisheries resources of the Blocked Area by identifying data gaps, filling data gaps with research, and implementing management recommendations based on research results. The Blocked Area fisheries information is housed in a central location, allowing managers to view the entire system while making decisions, rather than basing management decisions on isolated portions of the system. The JSAP is designed and guided jointly by fisheries managers in the Blocked Area. The

  1. Resident Fish Stock Status above Chief Joseph and Grand Coulee Dams; 2002-2003 Annual Report.

    Energy Technology Data Exchange (ETDEWEB)

    Connor, Jason M. (Kalispel Tribe of Indians, Usk, WA); McLellan, Jason G. (Washington Department of Fish and Wildlife); Butler, Chris (Spokane Tribe of Indians, Wellpinit, WA)

    2006-02-01

    In 1980, the United States Congress enacted the Northwest Power Planning and Conservation Act (PL 96-501, 1980), which established the Northwest Power and Conservation Council (NPCC), formerly the Northwest Power Planning Council. The NPCC was directed by Congress to develop a regional Power Plan and also the Columbia River Basin Fish and Wildlife Program (FWP) to restore or replace losses of fish caused by construction and operation of hydroelectric dams in the Columbia River Basin. In developing the FWP, Congress specifically directed NPCC to solicit recommendations for measures to be included in the Program from the region's fish and wildlife agencies and Indian tribes. All measures adopted by the Council were also required to be consistent with the management objectives of the agencies and tribes [Section 4.(h)(6)(A)], the legal rights of Indian tribes in the region [Section 4.(h)(6)(D)] and be based upon and supported by the best available scientific knowledge [Section 4.(h)(6)(B)]. The Resident Fish Stock Status above Chief Joseph and Grand Coulee Dams Project, also known as the Joint Stock Assessment Project (JSAP) specifically addresses NPPC Council measure 10.8B.26 of the 1994 program. The Joint Stock Assessment Project is a management tool using ecosystem principles to manage artificial and native fish assemblages in altered environments existing in the Columbia River System above Chief Joseph and Grand Coulee Dams (Blocked Area). A three-phase approach of this project will enhance the fisheries resources of the Blocked Area by identifying data gaps, filling data gaps with research, and implementing management recommendations based on research results. The Blocked Area fisheries information is housed in a central location, allowing managers to view the entire system while making decisions, rather than basing management decisions on isolated portions of the system. The JSAP is designed and guided jointly by fisheries managers in the Blocked Area. The

  2. ACCOUNTING ETHICS - RESPONSIBILITY VERSUS CREATIVITY

    OpenAIRE

    VALENTIN IOAN UŞURELU; MIOARA MARIN (NEDELCU); ALINA ELENA DANAILĂ (ANDREI); DANIELA LOGHIN

    2010-01-01

    Professional accountants are ordered in some point in their life to take certain decisions that are ethical or not. Accounting ethics is an important aspect of an accountant's work. In the last decades has increased so much interest in accounting ethics so that the financial statements should be prepared to come to include a descriptive report of accounting professionals who have created and filled these situations. This report should include any information considered relevant about factors ...

  3. Jalan Terjal Menuju Professional Accountant

    OpenAIRE

    Wardoyo, Trimanto Setyo

    2007-01-01

    To be professional accountant is not easy. The candidate has to follow some stages. He (She) has to be graduate from S1 degree majoring in accounting, completing accounting education program and passing the examination of certified public accountant.Furthermore, in order to get lisence to practice as public accountant the candidate should have practical experience equivalent to 1:500 hours. These stages could be reached only if supported by excellence academics and nonacademics capabilities.

  4. Financial accounting for radiology executives.

    Science.gov (United States)

    Seidmann, Abraham; Mehta, Tushar

    2005-03-01

    The authors review the role of financial accounting information from the perspective of a radiology executive. They begin by introducing the role of pro forma statements. They discuss the fundamental concepts of accounting, including the matching principle and accrual accounting. The authors then explore the use of financial accounting information in making investment decisions in diagnostic medical imaging. The paper focuses on critically evaluating the benefits and limitations of financial accounting for decision making in a radiology practice.

  5. Chief executive officer’s gender and firm performance in the JSE SRI firms.

    Directory of Open Access Journals (Sweden)

    Siphiwa L. Baloyi

    2017-05-01

    Full Text Available This paper evaluated the relationship between chief executive officers’ gender and firm performance. Therefore, the specific objectives of the paper were: 1 to evaluate the relationship between the CEO’s gender and company turnover; 2 to assess the relationship, the CEO’s gender and share price; 3 to examine the relationship between the CEO’s gender and net profit. The paper applied the positivist research method, which is a quantitative approach as it sought to measure the relationship between variables. Secondary Data on CEO gender, turnover, share price and net profit were collected from the archives of integrated report of 16 JSE SRI Companies that had a complete disclosure of the research variables. The paper used the Chi-square statistics (Phi and Cramer’s V tests to test the relationship between CEO gender, turnover, share price and net profit. Findings from the statistical results showed that the Phi and Cramer’s V test gave a P value greater than 0.05 (P>0.05, which shows that within the sample of companies, there is no significant relationship between CEO’s gender, net profit, share price and turnover. The research concludes and recommends that gender might not necessarily affect performance, at least within the sample of companies, therefore, there should be no gender discrimination on CEO’s position. Women should, therefore, receive support to assume the position of CEO. This finding provides an agenda for further research to use broader sample across industry sectors to examine this relationship further, as gender is an important component of sustainable development goals

  6. Evaluation of emergency medical text processor, a system for cleaning chief complaint text data.

    Science.gov (United States)

    Travers, Debbie A; Haas, Stephanie W

    2004-11-01

    Emergency Medical Text Processor (EMT-P) version 1, a natural language processing system that cleans emergency department text (e.g., chst pn, chest pai), was developed to maximize extraction of standard terms (e.g., chest pain). The authors compared the number of standard terms extracted from raw chief complaint (CC) data with that for CC data cleaned with EMT-P and evaluated the accuracy of EMT-P. This cross-sectional observation study included CC text entries for all emergency department visits to three tertiary care centers in 2001. Terms were extracted from CC entries before and after cleaning with EMT-P. Descriptive statistics included number and percentage of all entries (tokens) and all unique entries (types) that matched a standard term from the Unified Medical Language System (UMLS). An expert panel rated the accuracy of the CC-UMLS term matches; inter-rater reliability was measured with kappa. The authors collected 203,509 CC entry tokens, of which 63,946 were unique entry types. For the raw data, 89,337 tokens (44%) and 5,081 types (8%) matched a standard term. After EMT-P cleaning, 168,050 tokens (83%) and 44,430 types (69%) matched a standard term. The expert panel reached consensus on 201 of the 222 CC-UMLS term matches reviewed (kappa=0.69-0.72). Ninety-six percent of the 201 matches were rated equivalent or related. Thirty-eight percent of the nonmatches were found to match UMLS concepts. EMT-P version 1 is relatively accurate, and cleaning with EMT-P improved the CC-UMLS term match rate over raw data. The authors identified areas for improvement in future EMT-P versions and issues to be resolved in developing a standard CC terminology.

  7. Preparing for Science at Sea - a Chief Scientists Training Cruise on Board the RV Sikuliaq

    Science.gov (United States)

    Coakley, B.; Pockalny, R. A.

    2017-12-01

    As part of their education, marine geology and geophysics students spend time at sea, collecting, processing and interpreting data to earn their degrees. While this is a critical component of their preparation, it is an incomplete introduction to the process of doing science at sea. Most students are unfamiliar with the proposal process. Many students spend their time at sea performing assigned tasks without responsibility or participation in cruise planning and execution. In December 2016, we conducted a two-week-long, NSF-funded "Chief Scientist Training Cruise" aboard the R/V Sikuliaq designed to complete their introduction to seagoing science by giving the students the opportunity to plan and execute surveys based hypotheses they formulated. The educational process began with applicants responding to a request for proposals (RFP), which provided a framework for the scientific potential of the cruise. This process continued training through two days of workshops and presentations at the Hawai'i Institute of Geophysics. The students used existing data to define hypotheses, plan surveys, and collect/analyze data to test their hypothesis. The survey design was subject to the time constraints imposed by the ship schedule and the physical constraints imposed by the ship's equipment. The training and sea time made it possible to address all of steps of the scientific process, including proposal writing. Once underway, the combination of conducting the planned surveys and attending daily presentations helped familiarize the students with at-sea operations, the equipment on board the RV Sikuliaq, and the process of writing proposals to NSF for sea-going science. Questionnaires conducted prior to the cruise and in the final days before arriving in port document the success of this training program for developing the abilities and confidence in identifying significant scientific problems, preparing proposals to secure funding, and planning and directing ship surveys.

  8. The impact of chief executive officer optimism on hospital strategic decision making.

    Science.gov (United States)

    Langabeer, James R; Yao, Emery

    2012-01-01

    Previous strategic decision making research has focused mostly on the analytical positioning approach, which broadly emphasizes an alignment between rationality and the external environment. In this study, we propose that hospital chief executive optimism (or the general tendency to expect positive future outcomes) will moderate the relationship between comprehensively rational decision-making process and organizational performance. The purpose of this study was to explore the impact that dispositional optimism has on the well-established relationship between rational decision-making processes and organizational performance. Specifically, we hypothesized that optimism will moderate the relationship between the level of rationality and the organization's performance. We further suggest that this relationship will be more negative for those with high, as opposed to low, optimism. We surveyed 168 hospital CEOs and used moderated hierarchical regression methods to statically test our hypothesis. On the basis of a survey study of 168 hospital CEOs, we found evidence of a complex interplay of optimism in the rationality-organizational performance relationship. More specifically, we found that the two-way interactions between optimism and rational decision making were negatively associated with performance and that where optimism was the highest, the rationality-performance relationship was the most negative. Executive optimism was positively associated with organizational performance. We also found that greater perceived environmental turbulence, when interacting with optimism, did not have a significant interaction effect on the rationality-performance relationship. These findings suggest potential for broader participation in strategic processes and the use of organizational development techniques that assess executive disposition and traits for recruitment processes, because CEO optimism influences hospital-level processes. Research implications include incorporating

  9. Information about Editor-in-Chief and the Secretary of the International Scholarly Board of "Religious and Sacred Poetry"

    OpenAIRE

    Tytko, Marek Mariusz

    2014-01-01

    Tekst jest informacją biograficzną o dr. Marku Mariuszu Tytko, redaktorze naczelnym i sekretarzu Międzynarodowej Rady Naukowej "Religious and Sacred Poetry : An International Quarterly of Religion, Culture and Education". The text is the biographical information on Marek Mariusz Tytko, PhD, EDitor-in-Chief and secretary of the International Scholarly Council of "Religious and Sacred Poetry : An International Quarterly of Religion, Culture and Education".

  10. Proceedings of the TRADOC Chiefs of Analysis Seminar (3rd) held 15-17 January 1980, Hampton, Virginia.

    Science.gov (United States)

    1980-01-25

    Nerone , Director, Training Developments Institute. LTC Brad Walton, Chief, Occupational Research and Analysis Division): COL Nerone welcomed the...AGENCY TUESDAY 15 Jan 8:15 Welcome and Opening Comments COL Nerone TDI LTC Walton 8:30 Critique of TRADOC Reg 351-4, Pam 351-4, and J&TA Workshop...The AOSP-POC network /functions are listed on the next slide (Slide 14). While this illustrates a linear relationship among the DA TRADOC, School

  11. On-Boarding a New Chief Nursing Officer to Lead a Magnet Redesignation Visit: The Value of Relationships.

    Science.gov (United States)

    Cantu, Kathy; Batcheller, Joyce A

    2016-01-01

    The chief nursing officer (CNO) is a critical senior executive in a hospital and serves as the architect of patient care. Recruiting, hiring, and on-boarding a new CNO present a challenge for any facility. Stakes are higher when the facility is replacing a CNO in the midst of its Magnet redesignation. How does a facility ensure success under these circumstances? This case study demonstrates how one organization was successful in meeting this challenge.

  12. Organizational age cultures: The interplay of chief executive officers age and attitudes toward younger and older employees

    OpenAIRE

    Zacher, Hannes; Gielnik, Michael

    2014-01-01

    This article investigates the interactive effects of chief executive officer (CEO) age and CEO attitudes toward younger and older employees on organisational age cultures. Data was collected from 66 CEOs of small and medium-sized businesses and 274 employees. Results were consistent with expectations based on organisational culture and upper echelons theories. The relationship between CEO age and organisational age culture for younger employees was negative for CEOs with a less positive attit...

  13. Know your audience: analysis of chief complaints at clinica esperanza, a student-run free clinic in memphis, tennessee.

    Science.gov (United States)

    Cesari, Whitney A; Vaikunth, Sumeet S; Lewis, Jim B; Panda, Mukta

    2012-10-01

    To identify the chief complaints and demographics at Clinica Esperanza, a student-run free clinic for an underserved Hispanic population. A retrospective chart review of patient files from 2005 through 2010 was undertaken, as approved by the University of Tennessee Health Science Center's Institutional Review Board. From 2005 through 2010, Clinica Esperanza fielded 2551 patient visits, consisting of 951 unique patients, 609 females and 342 males. Mean age was 34 years, and 60% of patients presented once, while 13% followed up for 1 year, 9% for 2 years, 6% for 3, 6% for 4, and 4% for 5. "Pap smear," "abdominal pain," and "follow-up lab results" ranked, in order, as the 3 top chief complaints. Resulting data have led to several improvements. The clinic has remained open weekly to improve patient continuity. With the top 10 chief complaints identified, they are better addressed. More funding is allocated for speculums and proper training of Pap smear technique. Systematic reporting of lab results is being implemented. Physical therapists and pharmacists now participate to address musculoskeletal and medication-based needs, respectively. A volunteer gastroenterologist has been recruited to provide specialized care for abdominal pain. An electrocardiogram machine is now used to evaluate chest pain. To improve student-patient communication, online language learning modules have been created. Based on these data, improvements in health care services have been made, including better continuity, emphasis on top chief complaints, and provider education in medical Spanish. Future plans include on-site pharmacy, smoother referrals, and similar clinics on the University of Tennessee Health Science Center's other campuses.

  14. Results of the 2013-2015 Association of Residents in Radiation Oncology Survey of Chief Residents in the United States

    Energy Technology Data Exchange (ETDEWEB)

    Nabavizadeh, Nima, E-mail: nabaviza@ohsu.edu [Department of Radiation Medicine, Oregon Health and Science University, Portland, Oregon (United States); Burt, Lindsay M. [Department of Radiation Oncology, University of Utah, Salt Lake City, Utah (United States); Mancini, Brandon R. [Department of Therapeutic Radiology, Yale University, New Haven, Connecticut (United States); Morris, Zachary S. [Department of Human Oncology, University of Wisconsin, Madison, Wisconsin (United States); Walker, Amanda J. [Department of Radiation Oncology and Molecular Radiation Sciences, Johns Hopkins University, Baltimore, Maryland (United States); Miller, Seth M. [Department of Radiation Oncology, University of North Carolina Chapel Hill, Chapel Hill, North Carolina (United States); Bhavsar, Shripal [Department of Radiation Oncology, Integris Cancer Institute, Oklahoma City, Oklahoma (United States); Mohindra, Pranshu [Department of Radiation Oncology, University of Maryland, Baltimore, Maryland (United States); Kim, Miranda B. [Harvard Radiation Oncology Program, Boston, Massachusetts (United States); Kharofa, Jordan [Department of Radiation Oncology, University of Cincinnati, Cincinnati, Ohio (United States)

    2016-02-01

    Purpose: The purpose of this project was to survey radiation oncology chief residents to define their residency experience and readiness for independent practice. Methods and Materials: During the academic years 2013 to 2014 and 2014 to 2015, the Association of Residents in Radiation Oncology (ARRO) conducted an electronic survey of post-graduate year-5 radiation oncology residents in the United States during the final 3 months of training. Descriptive statistics are reported. Results: Sixty-six chief residents completed the survey in 2013 to 2014 (53% response rate), and 69 completed the survey in 2014 to 2015 (64% response rate). Forty to 85% percent of residents reported inadequate exposure to high-dose rate and low-dose rate brachytherapy. Nearly all residents in both years (>90%) reported adequate clinical experience for the following disease sites: breast, central nervous system, gastrointestinal, genitourinary, head and neck, and lung. However, as few as 56% reported adequate experience in lymphoma or pediatric malignancies. More than 90% of residents had participated in retrospective research projects, with 20% conducting resident-led prospective clinical trials and 50% conducting basic science or translational projects. Most chief residents reported working 60 or fewer hours per week in the clinical/hospital setting and performing fewer than 15 hours per week tasks that were considered to have little or no educational value. There was more than 80% compliance with Accreditation Council for Graduate Medical Education (ACGME) work hour limits. Fifty-five percent of graduating residents intended to join an established private practice group, compared to 25% who headed for academia. Residents perceive the job market to be more competitive than previous years. Conclusions: This first update of the ARRO chief resident survey since the 2007 to 2008 academic year documents US radiation oncology residents' experiences and conditions over a 2-year period

  15. Review of the Increased Participation of the Commanders-in-Chief (CINCS) in the Planning, Programing, and Budgeting System (PPBS)

    Science.gov (United States)

    1988-06-01

    NOVEMBER 1984, SUBJECT: ENHANCEMENT OF THE CINCS ROLE IN PPBS......152 APPENDIX C: EXTRACTS FROM THE GOLDWATER-NICHOLS ACT RELATING TO THE CINCS...18 The law refers to combatant commands and later combatant commanders who are more commonly referred to as CINCs or Commanders-in-Chief. 19 Boldin ...Appendix D for extracts from the Goldwater-Nichols Act .-- and other documents relating to the CINCs.) For the first time, and because of the Act

  16. Results of the 2013-2015 Association of Residents in Radiation Oncology Survey of Chief Residents in the United States.

    Science.gov (United States)

    Nabavizadeh, Nima; Burt, Lindsay M; Mancini, Brandon R; Morris, Zachary S; Walker, Amanda J; Miller, Seth M; Bhavsar, Shripal; Mohindra, Pranshu; Kim, Miranda B; Kharofa, Jordan

    2016-02-01

    The purpose of this project was to survey radiation oncology chief residents to define their residency experience and readiness for independent practice. During the academic years 2013 to 2014 and 2014 to 2015, the Association of Residents in Radiation Oncology (ARRO) conducted an electronic survey of post-graduate year-5 radiation oncology residents in the United States during the final 3 months of training. Descriptive statistics are reported. Sixty-six chief residents completed the survey in 2013 to 2014 (53% response rate), and 69 completed the survey in 2014 to 2015 (64% response rate). Forty to 85% percent of residents reported inadequate exposure to high-dose rate and low-dose rate brachytherapy. Nearly all residents in both years (>90%) reported adequate clinical experience for the following disease sites: breast, central nervous system, gastrointestinal, genitourinary, head and neck, and lung. However, as few as 56% reported adequate experience in lymphoma or pediatric malignancies. More than 90% of residents had participated in retrospective research projects, with 20% conducting resident-led prospective clinical trials and 50% conducting basic science or translational projects. Most chief residents reported working 60 or fewer hours per week in the clinical/hospital setting and performing fewer than 15 hours per week tasks that were considered to have little or no educational value. There was more than 80% compliance with Accreditation Council for Graduate Medical Education (ACGME) work hour limits. Fifty-five percent of graduating residents intended to join an established private practice group, compared to 25% who headed for academia. Residents perceive the job market to be more competitive than previous years. This first update of the ARRO chief resident survey since the 2007 to 2008 academic year documents US radiation oncology residents' experiences and conditions over a 2-year period. This analysis may serve as a valuable tool for those seeking to

  17. Results of the 2013-2015 Association of Residents in Radiation Oncology Survey of Chief Residents in the United States

    International Nuclear Information System (INIS)

    Nabavizadeh, Nima; Burt, Lindsay M.; Mancini, Brandon R.; Morris, Zachary S.; Walker, Amanda J.; Miller, Seth M.; Bhavsar, Shripal; Mohindra, Pranshu; Kim, Miranda B.; Kharofa, Jordan

    2016-01-01

    Purpose: The purpose of this project was to survey radiation oncology chief residents to define their residency experience and readiness for independent practice. Methods and Materials: During the academic years 2013 to 2014 and 2014 to 2015, the Association of Residents in Radiation Oncology (ARRO) conducted an electronic survey of post-graduate year-5 radiation oncology residents in the United States during the final 3 months of training. Descriptive statistics are reported. Results: Sixty-six chief residents completed the survey in 2013 to 2014 (53% response rate), and 69 completed the survey in 2014 to 2015 (64% response rate). Forty to 85% percent of residents reported inadequate exposure to high-dose rate and low-dose rate brachytherapy. Nearly all residents in both years (>90%) reported adequate clinical experience for the following disease sites: breast, central nervous system, gastrointestinal, genitourinary, head and neck, and lung. However, as few as 56% reported adequate experience in lymphoma or pediatric malignancies. More than 90% of residents had participated in retrospective research projects, with 20% conducting resident-led prospective clinical trials and 50% conducting basic science or translational projects. Most chief residents reported working 60 or fewer hours per week in the clinical/hospital setting and performing fewer than 15 hours per week tasks that were considered to have little or no educational value. There was more than 80% compliance with Accreditation Council for Graduate Medical Education (ACGME) work hour limits. Fifty-five percent of graduating residents intended to join an established private practice group, compared to 25% who headed for academia. Residents perceive the job market to be more competitive than previous years. Conclusions: This first update of the ARRO chief resident survey since the 2007 to 2008 academic year documents US radiation oncology residents' experiences and conditions over a 2-year period. This

  18. Reform of the Belgian Justice System: Changes to the Role of Jurisdiction Chief, the Empowerment of Local Managers

    Directory of Open Access Journals (Sweden)

    Emilie Dupont

    2017-12-01

    Full Text Available The last waves of reform that affected, and continue to affect, the Belgian legal system led to an injunction for increased responsibility on the part of local managers, the jurisdiction chiefs. This tendency was initiated in the 1990s, with the introduction of a managerial logic into the legal sphere, whereby local initiatives took precedence in the absence of any clear and binding direction. The 2014 reform project, through its three constituent pillars, led to the strengthening of this logic, to the point where it became an important subject. The jurisdiction chiefs were therefore confronted with a new type of responsibility in that they became responsible for the dissemination of managerial discourse within their local body, for the implementation of change, and, consequently, for the success of this change, while at the same time, being confronted by a state and by political authorities that preferred to take a back-seat role. By observing, from an exploratory perspective, the developments caused by this transformational dynamic with regard to the role and function of the jurisdiction chiefs, our contribution highlights the wide range of receptions and appropriations of the reform project, and the concepts supporting the founding trio of pillars, based on five emerging, empirically-established subjects.

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

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1996-05-01

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

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

    International Nuclear Information System (INIS)

    1996-01-01

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

  1. 18 CFR 367.1420 - Account 142, Customer accounts receivable.

    Science.gov (United States)

    2010-04-01

    ... merchandising, jobbing and contract work. This account must not include amounts due from associate companies. (b) This account must be maintained so as to permit ready segregation of the amounts due for merchandising...

  2. Accounting Students’ Choice on Accounting Information Technology Careers

    OpenAIRE

    Nurul Hasanah Uswati Dewi

    2014-01-01

    The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems. This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly....

  3. A Concept of Accounting Quality from Accounting Harmonisation Perspective

    OpenAIRE

    Legenzova, R

    2016-01-01

    The aim of this paper is to assess if and how a concept of accounting quality differs from perspectives of various types of organisations affected by the accounting harmonisation process. Accounting harmonisation is commonly associated with worldwide adoption of IFRS by public interest companies. However, in the EU this process is much broader and also involves efforts to harmonise accounting standards for non-listed companies and public sector organisations. Analysis of ...

  4. Psychological Profiles Of Accountants And Accounting Majors: An Asian Study

    OpenAIRE

    Raymond M. Landry Jr.

    2011-01-01

    Globalisation makes it inevitable for accounting professionals with diverse personalities to work under one roof. Such differences in behavioral patterns (Type A or Type B) impact performance in good and bad ways. This paper examines the psychological profile of Asian accounting professionals and accounting students using Type A or Type B behavior classifications. Examination of accounting professionals shows that Type B is the most common behavior among all professionals sampled and contrary...

  5. Depreciation Accounting in the Uniform Chart of Accounts.

    Science.gov (United States)

    1982-12-01

    footage of building occupied. Reason( s ) for Compute full cost of Rate setting, cash accounting for patient care flow generation and fund- depreciation ing... Horngren , Charles T., Cost Accounting ; A Managerial Emphasis, Prentice-Hall Inc., 1972. 32. Sawyer, Lawrence B., The Practice of Modern Internal Auditing...Awd ubtlft) S . TYPE or RE PORT a PE*IoO CovIERWO Master’s Thesis; Depreciation Accounting in the Uniform Dembr18 Chart of Accounts .PSOiwON.EORlumm

  6. The relationship between Chief Executive Officer remuneration and financial performance in South Africa between 2006 and 2012

    Directory of Open Access Journals (Sweden)

    Mark Bussin

    2015-06-01

    Full Text Available Orientation: The relationship between Chief Executive Officer (CEO remuneration and organisation performance has been a topic of close scrutiny, especially since the global financial crisis. Optimal contracting relies on the premise that effective incentives will link organisation financial performance and CEO remuneration in ways that will be in the best interests of both shareholders and CEOs. Research purpose: The purpose of this research study was to investigate the relationship between CEO remuneration and organisation performance in South Africa between 2006 and 2012 and to determine whether the two constructs were positively correlated.Motivation for the study: The study provides an evidenced-based understanding of the nature of the CEO pay-performance relationship in South Africa. Understanding this relationship is critical to finding a suitable model to structure executive remuneration that will protect shareholders from over-remunerating executives in times of economic appreciation, whilst protecting executives from being underpaid in times of economic depreciation. Method: The financial results and CEO remuneration of 21 of the top 40 listed companies on the Johannesburg Stock Exchange were analysed for the period 2006–2012. The research was a quantitative, archival study. The primary statistical techniques used in the study were correlation analysis and multiple regression analysis. Main findings: The primary finding of the current research indicates that between 2006 and 2012 organisation executives have noticeably been moving away from focusing on short-termincentives, which are categorised as performance-related elements of remuneration packages.Based on these findings, it is evident that the relationship between executive remuneration and organisational financial performance has been experiencing a decline, especially since the 2008 global financial crisis. The decline has predominantly been due to a move away from performance

  7. Accounting Employers' Expectations--The Ideal Accounting Graduates

    Science.gov (United States)

    Low, Mary; Botes, Vida; Rue, David Dela; Allen, Jackie

    2016-01-01

    This research examined what accounting employers are seeking in their "ideal" accounting graduate and sought to provide clarification on the "expectation gap" between what accounting employers require in their graduates, and the skills these graduates are exhibiting. Adopting a qualitative research method, this research paper…

  8. Solving Accounting Problems: Differences between Accounting Experts and Novices.

    Science.gov (United States)

    Marshall, P. Douglas

    2002-01-01

    Performance of 90 accounting experts (faculty and practitioners) and 60 novices (senior accounting majors) was compared. Experts applied more accounting principles to solving problems. There were no differences in types of principles applied and no correlation between (1) principles applied and number of breadth comments or (2) importance placed…

  9. Accounting Issues: An Essay Series. Part II--Accounts Receivable

    Science.gov (United States)

    Laux, Judith A.

    2007-01-01

    This is the second in a series of articles designed to help academics refocus the introductory accounting course on the theoretical underpinnings of accounting. Intended as a supplement for the principles course, this article connects the asset Accounts Receivable to the essential theoretical constructs, discusses the inherent tradeoffs and…

  10. Accountability after Structural Disaggregation: Comparing Agency Accountability Arrangements

    NARCIS (Netherlands)

    Overman, Sjors; Van Genugten, Marieke; Van Thiel, Sandra

    2015-01-01

    New accountability instruments – performance indicators, audits, and financial incentives – are expected to replace traditional accountability instruments in NPM reforms. We test this expectation by looking at the accountability arrangements of semi-autonomous agencies as a typical example of NPM

  11. Emergency Department Chief Complaint and Diagnosis Data to Detect Influenza-Like Illness with an Electronic Medical Record

    Science.gov (United States)

    May, Larissa S.; Griffin, Beth Ann; Bauers, Nicole Maier; Jain, Arvind; Mitchum, Marsha; Sikka, Neal; Carim, Marianne; Stoto, Michael A.

    2010-01-01

    Background: The purpose of syndromic surveillance is early detection of a disease outbreak. Such systems rely on the earliest data, usually chief complaint. The growing use of electronic medical records (EMR) raises the possibility that other data, such as emergency department (ED) diagnosis, may provide more specific information without significant delay, and might be more effective in detecting outbreaks if mechanisms are in place to monitor and report these data. Objective: The purpose of this study is to characterize the added value of the primary ICD-9 diagnosis assigned at the time of ED disposition compared to the chief complaint for patients with influenza-like illness (ILI). Methods: The study was a retrospective analysis of the EMR of a single urban, academic ED with an annual census of over 60, 000 patients per year from June 2005 through May 2006. We evaluate the objective in two ways. First, we characterize the proportion of patients whose ED diagnosis is inconsistent with their chief complaint and the variation by complaint. Second, by comparing time series and applying syndromic detection algorithms, we determine which complaints and diagnoses are the best indicators for the start of the influenza season when compared to the Centers for Disease Control regional data for Influenza-Like Illness for the 2005 to 2006 influenza season using three syndromic surveillance algorithms: univariate cumulative sum (CUSUM), exponentially weighted CUSUM, and multivariate CUSUM. Results: In the first analysis, 29% of patients had a different diagnosis at the time of disposition than suggested by their chief complaint. In the second analysis, complaints and diagnoses consistent with pneumonia, viral illness and upper respiratory infection were together found to be good indicators of the start of the influenza season based on temporal comparison with regional data. In all examples, the diagnosis data outperformed the chief-complaint data. Conclusion: Both analyses

  12. Cardiovascular screening of Olympic athletes reported by chief medical officers of the Rio 2016 Olympic Games.

    Science.gov (United States)

    Toresdahl, Brett G; Asif, Irfan M; Rodeo, Scott A; Ling, Daphne I; Chang, Cindy J

    2018-05-24

    The IOC recommends periodic cardiovascular screening of athletes, but the adoption of these recommendations is unknown. The purpose of this investigation was to evaluate and compare cardiovascular screening practices of countries participating in the Rio 2016 Olympic Games. A list of chief medical officers (CMOs) was compiled by the IOC during the 2016 Olympic Games. CMOs were requested to complete an online survey about cardiovascular screening of their countries' Olympic athletes. Comparisons of screening practices were made by categorising countries by continent, gross domestic product (GDP) per capita and size of athlete delegation. CMOs for 117/207 (56.5%) countries participating in the 2016 Olympic Games were identified. 94/117 countries (80.3%) completed the survey, representing 45.4% of all countries and 8805/11 358 (77.5%) of all 2016 Olympic athletes. Most of the countries surveyed (70.2%) perform annual cardiovascular screening. Among the survey respondents, all or most athletes from each country were screened at least once with the following components: personal history (86.2% of countries), family history (85.1%), physical examination (87.2%), resting ECG (74.5%), echocardiogram (31.9%) and stress test (30.8%). Athletes were more likely to be screened with ECG in countries with relatively larger athlete delegation (OR 2.05, 95% CI 1.10 to 3.80, p=0.023) and with higher GDP per capita (OR 1.69, 95% CI 1.11 to 2.57, p=0.014). Most of the responding countries perform annual cardiovascular screening of Olympic athletes, but there are differences in the components used. Athletes from countries with larger athlete delegations and higher GDP per capita were more likely to be screened with ECG. © Article author(s) (or their employer(s) unless otherwise stated in the text of the article) 2018. All rights reserved. No commercial use is permitted unless otherwise expressly granted.

  13. Accountability report - fiscal year 1997

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-04-01

    This document contains the US NRC`s accountability report for fiscal year 1997. Topics include uses of funds, financial condition, program performance, management accountability, and the audited financial statement.

  14. Accounting and control for sustainability

    OpenAIRE

    L. Songini; A. Pistoni; C. Herzig

    2013-01-01

    The purpose of this book is to explore new challenges and new prospects for sustainability accounting research, and to discuss future directions of research. It considers a large spectrum of different theoretical lenses and research methods, and explores various types of organizational settings and practices in different countries. This book brings together articles that consider main areas of accounting: financial accounting, auditing and managerial accounting, in order to critically review ...

  15. Giddens’ Triad in Accounting Research

    OpenAIRE

    Edson Roberto Macohon; Carlos Eduardo Facin Lavarda

    2015-01-01

    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 interp...

  16. Example of answers to problems of the 26th and 27th examination for the chief technician of nuclear fuel-2

    Energy Technology Data Exchange (ETDEWEB)

    Sakuta, Takashi; Minato, Kazuo; Morita, Yasuji; Nishiza, Masahiro; Akatsu, Eiko [Japan Atomic Energy Research Inst., Tokai, Ibaraki (Japan). Tokai Research Establishment

    1995-10-01

    This is an example of the answers to the 26th and 27th examination problems for certification of the chief technician of nuclear fuel. Short explanations or references are given for each answer. (author).

  17. Example of answers to problems of the 26th and 27th examination for the chief technician of nuclear fuel-2

    International Nuclear Information System (INIS)

    Sakuta, Takashi; Minato, Kazuo; Morita, Yasuji; Nishiza, Masahiro; Akatsu, Eiko

    1995-10-01

    This is an example of the answers to the 26th and 27th examination problems for certification of the chief technician of nuclear fuel. Short explanations or references are given for each answer. (author)

  18. 46 CFR Sec. 5 - Accounting.

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Accounting. Sec. 5 Section 5 Shipping MARITIME... Sec. 5 Accounting. The General Agent shall record the amounts of compensation paid from the NSA... Accounting Office, at which time the Maritime Administration will take custody of the records. [16 FR 2885...

  19. The management accounting vocational fallacy

    Directory of Open Access Journals (Sweden)

    Bienkie Shuttleworth

    2014-05-01

    Full Text Available Rapid changes in highly competitive economic environments have created the need for sound financial management in organisations. In order to source sufficient numbers of skilled financial managers, specialised career guidance should be high on the agenda of educational and labour policy makers. While the chartered management accountant (CMA enjoys international status, not many studies have been conducted to measure South African students’ and accounting teachers’ awareness of the CMA designation. This article reports on the results of first-year accounting students’ perceptions of a career in management accounting as well as on the career guidance they received on how to become a CMA. It also reports on accounting teachers’ awareness of the management accounting designation. This study found that first-year accounting students and accounting teachers do not possess sufficient knowledge of the career opportunities in the management accounting field and of the route to follow on how to become a CMA. Recommendations are made for tertiary institutions and professional bodies to alleviate this information gap by distributing brochures and posters to accounting and career guidance teachers and by providing information sessions to them as well as to first-year accounting students on career opportunities in the management accounting field.

  20. Managerial accounting for transaction costs

    OpenAIRE

    Лабынцев, Николай Тихонович

    2015-01-01

    Essence and significance of transaction accounting and its basic concepts – transaction and transaction costs – have been determined. Main types of transaction costs and elements of transaction accounting for expenses have been considered. Source documents forms for the purpose of accounting for transaction costs have been worked out.

  1. Accounting control and organizational behaviour

    CERN Document Server

    Otley, David

    1987-01-01

    This book goes beyond the material usually included in traditional management accounting texts and provides both managers and management accountants with a simple guide to the major issues involved in developing and using accounting systems for management control. Attention is focused particularly on budgetary control systems because these form the basis for management control in most organisation of any size.

  2. Green Accounts of Christianshavn (VB)

    DEFF Research Database (Denmark)

    Østerby, Peder; Pedersen, Bjørn; Jørgensen, Michael Søgaard

    1999-01-01

    The project was to develope a Green Account of 1998. It is based on public data, the questionnaries filled out by 300 residents and some interviewes.The final account of '98 included 10 subjects which follows up on the '97 account. Besides that it presents two new subjects - the marked...

  3. Accountability: new challenges, new forms

    NARCIS (Netherlands)

    van Woerkum, C.; Aarts, N.

    2012-01-01

    The general call for more accountability, affecting all western institutions, has reached the communication professionals as well. How can they cope with this new challenge? The danger is that they focus mainly on outcomes, so on performative accountability, whereas decisional accountability,

  4. Mental Accounting and Economic Behaviour

    NARCIS (Netherlands)

    Antonides, Gerrit; Ranyard, Rob

    2017-01-01

    This chapter first presents an overview of research into mental accounting and its effects on economic behaviour. It then considers mental accounts posited to broadly categorize financial resources across the life-cycle, and those constructed for specific transactions. Mental accounting has several

  5. Complexity, Accountability, and School Improvement.

    Science.gov (United States)

    O'Day, Jennifer A.

    2002-01-01

    Using complexity theory, examines standards-based accountability focused on improving school organization. Compares Chicago Public Schools' outcomes-based bureaucratic accountability approach with Baltimore City Schools' combined administrator-professional accountability. Concludes that the combined approach should result in more lasting change.…

  6. 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…

  7. Monetary accounting of ecosystem services

    NARCIS (Netherlands)

    Remme, R.P.; Edens, Bram; Schröter, Matthias; Hein, Lars

    2015-01-01

    Ecosystem accounting aims to provide a better understanding of ecosystem contributions to the economy in a spatially explicit way. Ecosystem accounting monitors ecosystem services and measures their monetary value using exchange values consistent with the System of National Accounts (SNA). We

  8. Reconstruction of an account's past

    International Nuclear Information System (INIS)

    Waterman, M.S.; Lowe, V.W.

    1977-01-01

    Historical records and data frequently have been reduced by combination of accounts. The problem addressed is that of finding all ways a given set of accounts could have been combined to give some given set of reduced accounts. An algorithm has been developed to accomplish this task and a computer code in FORTRAN is given. An example with some MUF data is also presented

  9. Empirical Studies in Financial Accounting

    NARCIS (Netherlands)

    X. Gkougkousi (Xanthi)

    2012-01-01

    textabstractThis dissertation contributes to the stream of literature that examines the role of accounting information in capital markets. The first two chapters deal with the economic consequences of changes in accounting regulations. The third chapter examines the relation between accounting

  10. Accounting engineering for sustainable development

    Directory of Open Access Journals (Sweden)

    Sidornya A.

    2017-01-01

    Full Text Available The article deals with the sustainable development of industrial enterprises in Russia, accounting for sustainable industrial growth of the national economy, tools of accounting engineering aimed at creating an information basis of transformation the Russian economic model to knowledge based economy. The proposed mechanism of ownership control of industrial enterprises in the context of long-term planning of the national economy. Theoretical bases of accounting engineering, its tools are defined. A brief review of the literature on the problem of accounting engineering is provided. A practical example of the application of the accounting engineering logic for the industrial enterprise is reviewed. It describes the research results obtained during the last 25 years of Russian scientific school of accounting engineering. Conclusions and recommendations on the use of accounting engineering to sustainable development of the Russian economy are formulated.

  11. Fusion of expertise among accounting accounting faculty. Towards an expertise model for academia in accounting.

    NARCIS (Netherlands)

    Njoku, Jonathan C.; van der Heijden, Beatrice; Inanga, Eno L.

    2010-01-01

    This paper aims to portray an accounting faculty expert. It is argued that neither the academic nor the professional orientation alone appears adequate in developing accounting faculty expertise. The accounting faculty expert is supposed to develop into a so-called ‘flexpert’ (Van der Heijden, 2003)

  12. 76 FR 81295 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Science.gov (United States)

    2011-12-27

    ... accounting standards governing measurement, assignment, and allocation of costs to contracts with the United... contracting parties; Measurement of pension costs must be objectively verifiable; Accounting rules must keep... cost accounting that preclude their use for the appropriate measurement, assignment and allocation of...

  13. Accounting Students’ Choice on Accounting Information Technology Careers

    Directory of Open Access Journals (Sweden)

    Nurul Hasanah Uswati Dewi

    2014-12-01

    Full Text Available The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems.This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly.This research shows that the interest in undergraduate accounting students for a career in the field of information systems is very small and this research also appears that the academic supervisor is one of the dominant factors influencing student choice in choosing a career in the field of information systems. Beside this, this study also found that respondents are not interested in a career in accounting information systems more due to that field of information systems is not a career they aspire.

  14. Accounting Students’ Choice on Accounting Information Technology Careers

    Directory of Open Access Journals (Sweden)

    Nurul Hasanah Uswati Dewi

    2014-12-01

    Full Text Available The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems. This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly.This research shows that the interest in undergraduate accounting students for a career in the field of information systems is very small and this research also appears that the academic supervisor is one of the dominant factors influencing student choice in choosing a career in the field of information systems. Beside this, this study also found that respondents are not interested in a career in accounting information systems more due to that field of information systems is not a career they aspire.

  15. Accounting for Investement Property Under Romanian Accounting System

    OpenAIRE

    Sava Raluca

    2015-01-01

    Investment property, an important component of the current assets, need special attention both in terms of their impact on accounting and well as in reporting the annual financial statements. Internationally their accounting treatment is presented by the IAS 40 Investment property issued in 2000 and being operative for annual periods beginning on or after 1 January 2001 with a number of subsequent amendments.First step in aligning the Romanian accounting system (RAS) to the international acco...

  16. INTEGRATION OF GREEN ACCOUNTING INTO ROMANIAN ACCOUNTING SYSTEM

    OpenAIRE

    Mihaela Ungureanu

    2012-01-01

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

  17. A fundamentalist perspective on accounting and implications for accounting

    Directory of Open Access Journals (Sweden)

    Guohua Jiang

    2013-12-01

    Full Text Available This paper presents a framework for addressing normative accounting issues for reporting to shareholders. The framework is an alternative to the emerging Conceptual Framework of the International Accounting Standards Board and the Financial Accounting Standards Board. The framework can be broadly characterized as a utilitarian approach to accounting standard setting. It has two main features. First, accounting is linked to valuation models under which shareholders use accounting information to values their stakes. Second, the desirable characteristics of accounting information are inferred from the demand of investors and analysts who use the information in practice. This stands in contrast to the “qualitative characteristics” in the Boards’ Framework which are embraced largely on the basis of their aesthetic appeal. These features lead to a set of broad accounting principles that resolve “recognition” and “measurement” issues at the core of the Boards’ Conceptual Framework and also the central issue of a balance sheet approach versus an income statement approach. The framework in the paper also frames the research questions for researchers interested in accounting policy.

  18. A fundamentalist perspective on accounting and implications for accounting research

    Institute of Scientific and Technical Information of China (English)

    Guohua; Jiang; Stephen; Penman

    2013-01-01

    This paper presents a framework for addressing normative accounting issues for reporting to shareholders. The framework is an alternative to the emerging Conceptual Framework of the International Accounting Standards Board and the Financial Accounting Standards Board. The framework can be broadly characterized as a utilitarian approach to accounting standard setting. It has two main features. First, accounting is linked to valuation models under which shareholders use accounting information to values their stakes. Second, the desirable characteristics of accounting information are inferred from the demand of investors and analysts who use the information in practice. This stands in contrast to the "qualitative characteristics" in the Boards’ Framework which are embraced largely on the basis of their aesthetic appeal. These features lead to a set of broad accounting principles that resolve "recognition"and "measurement" issues at the core of the Boards’ Conceptual Framework and also the central issue of a balance sheet approach versus an income statement approach. The framework in the paper also frames the research questions for researchers interested in accounting policy.

  19. The Value of a Resident Aesthetic Clinic: A 7-Year Institutional Review and Survey of the Chief Resident Experience.

    Science.gov (United States)

    Weissler, Jason M; Carney, Martin J; Yan, Chen; Percec, Ivona

    2017-10-16

    With the evolving plastic surgery training paradigm, there is an increasing emphasis on aesthetic surgery education during residency. In an effort to improve aesthetic education and to encourage preparation for independent practice, our institution has supported a resident-run aesthetic clinic for over two decades. To provide insight into the educational benefits of a resident-run cosmetic clinic through longitudinal resident follow up and institutional experiential review. A retrospective review was conducted to identify all clinic-based aesthetic operations performed between 2009 and 2016. To capture residents' perspectives on the cosmetic resident clinic, questionnaires were distributed to the cohort. Primary outcome measures included: volume and types of cases performed, impact of clinic experience on training, confidence level performing cosmetic procedures, and satisfaction with chief clinic. Unpaired t tests were calculated to compare case volume/type with level of confidence and degree of preparedness to perform cosmetic procedures independently. Overall, 264 operations performed by 18 graduated chief residents were reviewed. Surveys were distributed to 28 chief residents (71.4% completion rate). Performing twenty or more clinic-based procedures was associated with higher levels of preparedness to perform cosmetic procedures independently (P = 0.037). Residents reported the highest confidence when performing cosmetic breast procedures when compared to face/neck (P = 0.005), body/trunk procedures (P = 0.39), and noninvasive facial procedures (P = 0.85). The continued growth of aesthetic surgery highlights the need for comprehensive training and preparation for the new generation of plastic surgeons. Performing cosmetic procedures in clinic is a valuable adjunct to the traditional educational curriculum and increases preparedness and confidence for independent practice. © 2017 The American Society for Aesthetic Plastic Surgery, Inc. Reprints and permission

  20. Promoting addiction medicine teaching through functional mentoring by co-training generalist chief residents with faculty mentors.

    Science.gov (United States)

    Alford, Daniel P; Carney, Brittany L; Jackson, Angela H; Brett, Belle; Bridden, Carly; Winter, Michael; Samet, Jeffrey H

    2018-02-16

    Generalist physicians should play a vital role in identifying and managing individuals with substance use but are inadequately trained to do so. This 5-year (2008-2012) controlled educational study assessed whether internal medicine and family medicine chief residents' (CRs) addiction medicine teaching increased by co-training with faculty mentors at a Chief Resident Immersion Training (CRIT) program in addiction medicine. All CRIT CR attendees identified a residency program faculty mentor to support addiction medicine teaching after CRIT through functional mentoring with a focus on developing and implementing an Addiction Medicine Teaching Project ("Teaching Project"). Approximately half of the CRs attended CRIT with their mentor (co-trained) and half without their mentor (solo-trained). Addiction medicine teaching outcomes were compared between groups using 6- and 11-month questionnaires and 4 bimonthly teaching logs. Of co-trained CRs, mentor characteristics that positively influenced addiction medicine teaching outcomes were identified. One hundred CRs from 74 residency programs attended CRIT from 2008 to 2012; 47 co-trained with their mentors and 53 solo-trained without their mentors. At 6-month follow-up, the co-trained CRs were more likely to meet at least monthly with their mentor (22.7% vs. 9.6%, P mentor as a facilitator for Teaching Project implementation (82.2% vs. 38.5%, P Mentors with more experience, including years of teaching, was associated with better CR Teaching Project outcomes. Co-training generalist chief residents with a faculty mentor appeared to facilitate functional mentoring-driven Teaching Project implementation but did not further increase already high levels of other addiction medicine teaching. Faculty mentors with more years of teaching experience were more effective in facilitating Teaching Project implementation.