Accounting: System of recording financial transactions.United StatesRisk Factors: An aspect of personal behavior or lifestyle, environmental exposure, or inborn or inherited characteristic, which, on the basis of epidemiologic evidence, is known to be associated with a health-related condition considered important to prevent.Models, Statistical: Statistical formulations or analyses which, when applied to data and found to fit the data, are then used to verify the assumptions and parameters used in the analysis. Examples of statistical models are the linear model, binomial model, polynomial model, two-parameter model, etc.Models, Biological: Theoretical representations that simulate the behavior or activity of biological processes or diseases. For disease models in living animals, DISEASE MODELS, ANIMAL is available. Biological models include the use of mathematical equations, computers, and other electronic equipment.Time Factors: Elements of limited time intervals, contributing to particular results or situations.Cost Allocation: The assignment, to each of several particular cost-centers, of an equitable proportion of the costs of activities that serve all of them. Cost-center usually refers to institutional departments or services.Computer Simulation: Computer-based representation of physical systems and phenomena such as chemical processes.Regression Analysis: Procedures for finding the mathematical function which best describes the relationship between a dependent variable and one or more independent variables. In linear regression (see LINEAR MODELS) the relationship is constrained to be a straight line and LEAST-SQUARES ANALYSIS is used to determine the best fit. In logistic regression (see LOGISTIC MODELS) the dependent variable is qualitative rather than continuously variable and LIKELIHOOD FUNCTIONS are used to find the best relationship. In multiple regression, the dependent variable is considered to depend on more than a single independent variable.Retrospective Studies: Studies used to test etiologic hypotheses in which inferences about an exposure to putative causal factors are derived from data relating to characteristics of persons under study or to events or experiences in their past. The essential feature is that some of the persons under study have the disease or outcome of interest and their characteristics are compared with those of unaffected persons.Age Factors: Age as a constituent element or influence contributing to the production of a result. It may be applicable to the cause or the effect of a circumstance. It is used with human or animal concepts but should be differentiated from AGING, a physiological process, and TIME FACTORS which refers only to the passage of time.Genotype: The genetic constitution of the individual, comprising the ALLELES present at each GENETIC LOCUS.Cohort Studies: Studies in which subsets of a defined population are identified. These groups may or may not be exposed to factors hypothesized to influence the probability of the occurrence of a particular disease or other outcome. Cohorts are defined populations which, as a whole, are followed in an attempt to determine distinguishing subgroup characteristics.Reproducibility of Results: The statistical reproducibility of measurements (often in a clinical context), including the testing of instrumentation or techniques to obtain reproducible results. The concept includes reproducibility of physiological measurements, which may be used to develop rules to assess probability or prognosis, or response to a stimulus; reproducibility of occurrence of a condition; and reproducibility of experimental results.Linear Models: Statistical models in which the value of a parameter for a given value of a factor is assumed to be equal to a + bx, where a and b are constants. The models predict a linear regression.Algorithms: A procedure consisting of a sequence of algebraic formulas and/or logical steps to calculate or determine a given task.Molecular Sequence Data: Descriptions of specific amino acid, carbohydrate, or nucleotide sequences which have appeared in the published literature and/or are deposited in and maintained by databanks such as GENBANK, European Molecular Biology Laboratory (EMBL), National Biomedical Research Foundation (NBRF), or other sequence repositories.Models, Genetic: Theoretical representations that simulate the behavior or activity of genetic processes or phenomena. They include the use of mathematical equations, computers, and other electronic equipment.Models, Theoretical: Theoretical representations that simulate the behavior or activity of systems, processes, or phenomena. They include the use of mathematical equations, computers, and other electronic equipment.Genetic Variation: Genotypic differences observed among individuals in a population.Incidence: The number of new cases of a given disease during a given period in a specified population. It also is used for the rate at which new events occur in a defined population. It is differentiated from PREVALENCE, which refers to all cases, new or old, in the population at a given time.Costs and Cost Analysis: Absolute, comparative, or differential costs pertaining to services, institutions, resources, etc., or the analysis and study of these costs.Infant, Newborn: An infant during the first month after birth.Sex Factors: Maleness or femaleness as a constituent element or influence contributing to the production of a result. It may be applicable to the cause or effect of a circumstance. It is used with human or animal concepts but should be differentiated from SEX CHARACTERISTICS, anatomical or physiological manifestations of sex, and from SEX DISTRIBUTION, the number of males and females in given circumstances.Bayes Theorem: A theorem in probability theory named for Thomas Bayes (1702-1761). In epidemiology, it is used to obtain the probability of disease in a group of people with some characteristic on the basis of the overall rate of that disease and of the likelihood of that characteristic in healthy and diseased individuals. The most familiar application is in clinical decision analysis where it is used for estimating the probability of a particular diagnosis given the appearance of some symptoms or test result.Longitudinal Studies: Studies in which variables relating to an individual or group of individuals are assessed over a period of time.Prevalence: The total number of cases of a given disease in a specified population at a designated time. It is differentiated from INCIDENCE, which refers to the number of new cases in the population at a given time.European Continental Ancestry Group: Individuals whose ancestral origins are in the continent of Europe.Prospective Studies: Observation of a population for a sufficient number of persons over a sufficient number of years to generate incidence or mortality rates subsequent to the selection of the study group.Mutation: Any detectable and heritable change in the genetic material that causes a change in the GENOTYPE and which is transmitted to daughter cells and to succeeding generations.Cross-Sectional Studies: Studies in which the presence or absence of disease or other health-related variables are determined in each member of the study population or in a representative sample at one particular time. This contrasts with LONGITUDINAL STUDIES which are followed over a period of time.Phenotype: The outward appearance of the individual. It is the product of interactions between genes, and between the GENOTYPE and the environment.Polymorphism, Single Nucleotide: A single nucleotide variation in a genetic sequence that occurs at appreciable frequency in the population.Phylogeny: The relationships of groups of organisms as reflected by their genetic makeup.Data Interpretation, Statistical: Application of statistical procedures to analyze specific observed or assumed facts from a particular study.Questionnaires: Predetermined sets of questions used to collect data - clinical data, social status, occupational group, etc. The term is often applied to a self-completed survey instrument.Multivariate Analysis: A set of techniques used when variation in several variables has to be studied simultaneously. In statistics, multivariate analysis is interpreted as any analytic method that allows simultaneous study of two or more dependent variables.Sequence Analysis, DNA: A multistage process that includes cloning, physical mapping, subcloning, determination of the DNA SEQUENCE, and information analysis.Logistic Models: Statistical models which describe the relationship between a qualitative dependent variable (that is, one which can take only certain discrete values, such as the presence or absence of a disease) and an independent variable. A common application is in epidemiology for estimating an individual's risk (probability of a disease) as a function of a given risk factor.Treatment Outcome: Evaluation undertaken to assess the results or consequences of management and procedures used in combating disease in order to determine the efficacy, effectiveness, safety, and practicability of these interventions in individual cases or series.Ecosystem: A functional system which includes the organisms of a natural community together with their environment. (McGraw Hill Dictionary of Scientific and Technical Terms, 4th ed)Socioeconomic Factors: Social and economic factors that characterize the individual or group within the social structure.Quantitative Trait Loci: Genetic loci associated with a QUANTITATIVE TRAIT.Base Sequence: The sequence of PURINES and PYRIMIDINES in nucleic acids and polynucleotides. It is also called nucleotide sequence.Follow-Up Studies: Studies in which individuals or populations are followed to assess the outcome of exposures, procedures, or effects of a characteristic, e.g., occurrence of disease.Monte Carlo Method: In statistics, a technique for numerically approximating the solution of a mathematical problem by studying the distribution of some random variable, often generated by a computer. The name alludes to the randomness characteristic of the games of chance played at the gambling casinos in Monte Carlo. (From Random House Unabridged Dictionary, 2d ed, 1993)Principal Component Analysis: Mathematical procedure that transforms a number of possibly correlated variables into a smaller number of uncorrelated variables called principal components.Uncertainty: The condition in which reasonable knowledge regarding risks, benefits, or the future is not available.Seasons: Divisions of the year according to some regularly recurrent phenomena usually astronomical or climatic. (From McGraw-Hill Dictionary of Scientific and Technical Terms, 6th ed)Cluster Analysis: A set of statistical methods used to group variables or observations into strongly inter-related subgroups. In epidemiology, it may be used to analyze a closely grouped series of events or cases of disease or other health-related phenomenon with well-defined distribution patterns in relation to time or place or both.Genetic Predisposition to Disease: A latent susceptibility to disease at the genetic level, which may be activated under certain conditions.Age Distribution: The frequency of different ages or age groups in a given population. The distribution may refer to either how many or what proportion of the group. The population is usually patients with a specific disease but the concept is not restricted to humans and is not restricted to medicine.Amino Acid Sequence: The order of amino acids as they occur in a polypeptide chain. This is referred to as the primary structure of proteins. It is of fundamental importance in determining PROTEIN CONFORMATION.China: A country spanning from central Asia to the Pacific Ocean.Species Specificity: The restriction of a characteristic behavior, anatomical structure or physical system, such as immune response; metabolic response, or gene or gene variant to the members of one species. It refers to that property which differentiates one species from another but it is also used for phylogenetic levels higher or lower than the species.Analysis of Variance: A statistical technique that isolates and assesses the contributions of categorical independent variables to variation in the mean of a continuous dependent variable.Hospital Costs: The expenses incurred by a hospital in providing care. The hospital costs attributed to a particular patient care episode include the direct costs plus an appropriate proportion of the overhead for administration, personnel, building maintenance, equipment, etc. Hospital costs are one of the factors which determine HOSPITAL CHARGES (the price the hospital sets for its services).African Americans: Persons living in the United States having origins in any of the black groups of Africa.Pregnancy: The status during which female mammals carry their developing young (EMBRYOS or FETUSES) in utero before birth, beginning from FERTILIZATION to BIRTH.Environment: The external elements and conditions which surround, influence, and affect the life and development of an organism or population.Risk Assessment: The qualitative or quantitative estimation of the likelihood of adverse effects that may result from exposure to specified health hazards or from the absence of beneficial influences. (Last, Dictionary of Epidemiology, 1988)Bias (Epidemiology): Any deviation of results or inferences from the truth, or processes leading to such deviation. Bias can result from several sources: one-sided or systematic variations in measurement from the true value (systematic error); flaws in study design; deviation of inferences, interpretations, or analyses based on flawed data or data collection; etc. There is no sense of prejudice or subjectivity implied in the assessment of bias under these conditions.Health Care Costs: The actual costs of providing services related to the delivery of health care, including the costs of procedures, therapies, and medications. It is differentiated from HEALTH EXPENDITURES, which refers to the amount of money paid for the services, and from fees, which refers to the amount charged, regardless of cost.Kinetics: The rate dynamics in chemical or physical systems.Wounds and Injuries: Damage inflicted on the body as the direct or indirect result of an external force, with or without disruption of structural continuity.Geography: The science dealing with the earth and its life, especially the description of land, sea, and air and the distribution of plant and animal life, including humanity and human industries with reference to the mutual relations of these elements. (From Webster, 3d ed)Aging: The gradual irreversible changes in structure and function of an organism that occur as a result of the passage of time.Odds Ratio: The ratio of two odds. The exposure-odds ratio for case control data is the ratio of the odds in favor of exposure among cases to the odds in favor of exposure among noncases. The disease-odds ratio for a cohort or cross section is the ratio of the odds in favor of disease among the exposed to the odds in favor of disease among the unexposed. The prevalence-odds ratio refers to an odds ratio derived cross-sectionally from studies of prevalent cases.Chromosome Mapping: Any method used for determining the location of and relative distances between genes on a chromosome.Case-Control Studies: Studies which start with the identification of persons with a disease of interest and a control (comparison, referent) group without the disease. The relationship of an attribute to the disease is examined by comparing diseased and non-diseased persons with regard to the frequency or levels of the attribute in each group.Severity of Illness Index: Levels within a diagnostic group which are established by various measurement criteria applied to the seriousness of a patient's disorder.Predictive Value of Tests: In screening and diagnostic tests, the probability that a person with a positive test is a true positive (i.e., has the disease), is referred to as the predictive value of a positive test; whereas, the predictive value of a negative test is the probability that the person with a negative test does not have the disease. Predictive value is related to the sensitivity and specificity of the test.Carbon Footprint: A measure of the total greenhouse gas emissions produced by an individual, organization, event, or product. It is measured in units of equivalent kilograms of CARBON DIOXIDE generated in a given time frame.Markov Chains: A stochastic process such that the conditional probability distribution for a state at any future instant, given the present state, is unaffected by any additional knowledge of the past history of the system.Hospitalization: The confinement of a patient in a hospital.Spatial Analysis: Techniques which study entities using their topological, geometric, or geographic properties.Alleles: Variant forms of the same gene, occupying the same locus on homologous CHROMOSOMES, and governing the variants in production of the same gene product.Environmental Monitoring: The monitoring of the level of toxins, chemical pollutants, microbial contaminants, or other harmful substances in the environment (soil, air, and water), workplace, or in the bodies of people and animals present in that environment.African Continental Ancestry Group: Individuals whose ancestral origins are in the continent of Africa.Haplotypes: The genetic constitution of individuals with respect to one member of a pair of allelic genes, or sets of genes that are closely linked and tend to be inherited together such as those of the MAJOR HISTOCOMPATIBILITY COMPLEX.Cattle: Domesticated bovine animals of the genus Bos, usually kept on a farm or ranch and used for the production of meat or dairy products or for heavy labor.Sex Distribution: The number of males and females in a given population. The distribution may refer to how many men or women or what proportion of either in the group. The population is usually patients with a specific disease but the concept is not restricted to humans and is not restricted to medicine.Polymorphism, Genetic: The regular and simultaneous occurrence in a single interbreeding population of two or more discontinuous genotypes. The concept includes differences in genotypes ranging in size from a single nucleotide site (POLYMORPHISM, SINGLE NUCLEOTIDE) to large nucleotide sequences visible at a chromosomal level.Population Surveillance: Ongoing scrutiny of a population (general population, study population, target population, etc.), generally using methods distinguished by their practicability, uniformity, and frequently their rapidity, rather than by complete accuracy.Prognosis: A prediction of the probable outcome of a disease based on a individual's condition and the usual course of the disease as seen in similar situations.Statistics as Topic: The science and art of collecting, summarizing, and analyzing data that are subject to random variation. The term is also applied to the data themselves and to the summarization of the data.Breeding: The production of offspring by selective mating or HYBRIDIZATION, GENETIC in animals or plants.Gene Frequency: The proportion of one particular in the total of all ALLELES for one genetic locus in a breeding POPULATION.Proportional Hazards Models: Statistical models used in survival analysis that assert that the effect of the study factors on the hazard rate in the study population is multiplicative and does not change over time.Genome-Wide Association Study: An analysis comparing the allele frequencies of all available (or a whole GENOME representative set of) polymorphic markers in unrelated patients with a specific symptom or disease condition, and those of healthy controls to identify markers associated with a specific disease or condition.Continental Population Groups: Groups of individuals whose putative ancestry is from native continental populations based on similarities in physical appearance.Proteins: Linear POLYPEPTIDES that are synthesized on RIBOSOMES and may be further modified, crosslinked, cleaved, or assembled into complex proteins with several subunits. The specific sequence of AMINO ACIDS determines the shape the polypeptide will take, during PROTEIN FOLDING, and the function of the protein.Likelihood Functions: Functions constructed from a statistical model and a set of observed data which give the probability of that data for various values of the unknown model parameters. Those parameter values that maximize the probability are the maximum likelihood estimates of the parameters.Ethnic Groups: A group of people with a common cultural heritage that sets them apart from others in a variety of social relationships.Quantitative Trait, Heritable: A characteristic showing quantitative inheritance such as SKIN PIGMENTATION in humans. (From A Dictionary of Genetics, 4th ed)Linkage Disequilibrium: Nonrandom association of linked genes. This is the tendency of the alleles of two separate but already linked loci to be found together more frequently than would be expected by chance alone.Demography: Statistical interpretation and description of a population with reference to distribution, composition, or structure.Population Dynamics: The pattern of any process, or the interrelationship of phenomena, which affects growth or change within a population.Evolution, Molecular: The process of cumulative change at the level of DNA; RNA; and PROTEINS, over successive generations.Cause of Death: Factors which produce cessation of all vital bodily functions. They can be analyzed from an epidemiologic viewpoint.Probability: The study of chance processes or the relative frequency characterizing a chance process.Magnetic Resonance Imaging: Non-invasive method of demonstrating internal anatomy based on the principle that atomic nuclei in a strong magnetic field absorb pulses of radiofrequency energy and emit them as radiowaves which can be reconstructed into computerized images. The concept includes proton spin tomographic techniques.Comorbidity: The presence of co-existing or additional diseases with reference to an initial diagnosis or with reference to the index condition that is the subject of study. Comorbidity may affect the ability of affected individuals to function and also their survival; it may be used as a prognostic indicator for length of hospital stay, cost factors, and outcome or survival.Pedigree: The record of descent or ancestry, particularly of a particular condition or trait, indicating individual family members, their relationships, and their status with respect to the trait or condition.Genetic Linkage: The co-inheritance of two or more non-allelic GENES due to their being located more or less closely on the same CHROMOSOME.Economics, Hospital: Economic aspects related to the management and operation of a hospital.Body Mass Index: An indicator of body density as determined by the relationship of BODY WEIGHT to BODY HEIGHT. BMI=weight (kg)/height squared (m2). BMI correlates with body fat (ADIPOSE TISSUE). Their relationship varies with age and gender. For adults, BMI falls into these categories: below 18.5 (underweight); 18.5-24.9 (normal); 25.0-29.9 (overweight); 30.0 and above (obese). (National Center for Health Statistics, Centers for Disease Control and Prevention)Sex Characteristics: Those characteristics that distinguish one SEX from the other. The primary sex characteristics are the OVARIES and TESTES and their related hormones. Secondary sex characteristics are those which are masculine or feminine but not directly related to reproduction.Body Weight: The mass or quantity of heaviness of an individual. It is expressed by units of pounds or kilograms.Chromatography, High Pressure Liquid: Liquid chromatographic techniques which feature high inlet pressures, high sensitivity, and high speed.Polymerase Chain Reaction: In vitro method for producing large amounts of specific DNA or RNA fragments of defined length and sequence from small amounts of short oligonucleotide flanking sequences (primers). The essential steps include thermal denaturation of the double-stranded target molecules, annealing of the primers to their complementary sequences, and extension of the annealed primers by enzymatic synthesis with DNA polymerase. The reaction is efficient, specific, and extremely sensitive. Uses for the reaction include disease diagnosis, detection of difficult-to-isolate pathogens, mutation analysis, genetic testing, DNA sequencing, and analyzing evolutionary relationships.Biotransformation: The chemical alteration of an exogenous substance by or in a biological system. The alteration may inactivate the compound or it may result in the production of an active metabolite of an inactive parent compound. The alterations may be divided into METABOLIC DETOXICATION, PHASE I and METABOLIC DETOXICATION, PHASE II.Factor Analysis, Statistical: A set of statistical methods for analyzing the correlations among several variables in order to estimate the number of fundamental dimensions that underlie the observed data and to describe and measure those dimensions. It is used frequently in the development of scoring systems for rating scales and questionnaires.Diseases in Twins: Disorders affecting TWINS, one or both, at any age.Conservation of Natural Resources: The protection, preservation, restoration, and rational use of all resources in the total environment.Cost of Illness: The personal cost of acute or chronic disease. The cost to the patient may be an economic, social, or psychological cost or personal loss to self, family, or immediate community. The cost of illness may be reflected in absenteeism, productivity, response to treatment, peace of mind, or QUALITY OF LIFE. It differs from HEALTH CARE COSTS, meaning the societal cost of providing services related to the delivery of health care, rather than personal impact on individuals.Confidence Intervals: A range of values for a variable of interest, e.g., a rate, constructed so that this range has a specified probability of including the true value of the variable.Mortality: All deaths reported in a given population.Hispanic Americans: Persons living in the United States of Mexican (MEXICAN AMERICANS), Puerto Rican, Cuban, Central or South American, or other Spanish culture or origin. The concept does not include Brazilian Americans or Portuguese Americans.Psychometrics: Assessment of psychological variables by the application of mathematical procedures.Poisson Distribution: A distribution function used to describe the occurrence of rare events or to describe the sampling distribution of isolated counts in a continuum of time or space.Trees: Woody, usually tall, perennial higher plants (Angiosperms, Gymnosperms, and some Pterophyta) having usually a main stem and numerous branches.Sensitivity and Specificity: Binary classification measures to assess test results. Sensitivity or recall rate is the proportion of true positives. Specificity is the probability of correctly determining the absence of a condition. (From Last, Dictionary of Epidemiology, 2d ed)Models, Economic: Statistical models of the production, distribution, and consumption of goods and services, as well as of financial considerations. For the application of statistics to the testing and quantifying of economic theories MODELS, ECONOMETRIC is available.Health Surveys: A systematic collection of factual data pertaining to health and disease in a human population within a given geographic area.Databases, Factual: Extensive collections, reputedly complete, of facts and data garnered from material of a specialized subject area and made available for analysis and application. The collection can be automated by various contemporary methods for retrieval. The concept should be differentiated from DATABASES, BIBLIOGRAPHIC which is restricted to collections of bibliographic references.Residence Characteristics: Elements of residence that characterize a population. They are applicable in determining need for and utilization of health services.Body Size: The physical measurements of a body.Software: Sequential operating programs and data which instruct the functioning of a digital computer.MichiganRegistries: The systems and processes involved in the establishment, support, management, and operation of registers, e.g., disease registers.Canada: The largest country in North America, comprising 10 provinces and three territories. Its capital is Ottawa.Obesity: A status with BODY WEIGHT that is grossly above the acceptable or desirable weight, usually due to accumulation of excess FATS in the body. The standards may vary with age, sex, genetic or cultural background. In the BODY MASS INDEX, a BMI greater than 30.0 kg/m2 is considered obese, and a BMI greater than 40.0 kg/m2 is considered morbidly obese (MORBID OBESITY).Smoking: Inhaling and exhaling the smoke of burning TOBACCO.CaliforniaModels, Psychological: Theoretical representations that simulate psychological processes and/or social processes. These include the use of mathematical equations, computers, and other electronic equipment.Feces: Excrement from the INTESTINES, containing unabsorbed solids, waste products, secretions, and BACTERIA of the DIGESTIVE SYSTEM.Genetic Markers: A phenotypically recognizable genetic trait which can be used to identify a genetic locus, a linkage group, or a recombination event.Neoplasms: New abnormal growth of tissue. Malignant neoplasms show a greater degree of anaplasia and have the properties of invasion and metastasis, compared to benign neoplasms.Brain: The part of CENTRAL NERVOUS SYSTEM that is contained within the skull (CRANIUM). Arising from the NEURAL TUBE, the embryonic brain is comprised of three major parts including PROSENCEPHALON (the forebrain); MESENCEPHALON (the midbrain); and RHOMBENCEPHALON (the hindbrain). The developed brain consists of CEREBRUM; CEREBELLUM; and other structures in the BRAIN STEM.Neuropsychological Tests: Tests designed to assess neurological function associated with certain behaviors. They are used in diagnosing brain dysfunction or damage and central nervous system disorders or injury.Models, Molecular: Models used experimentally or theoretically to study molecular shape, electronic properties, or interactions; includes analogous molecules, computer-generated graphics, and mechanical structures.Biological Evolution: The process of cumulative change over successive generations through which organisms acquire their distinguishing morphological and physiological characteristics.Family: A social group consisting of parents or parent substitutes and children.Selection, Genetic: Differential and non-random reproduction of different genotypes, operating to alter the gene frequencies within a population.Great BritainForestry: The science of developing, caring for, or cultivating forests.Data Collection: Systematic gathering of data for a particular purpose from various sources, including questionnaires, interviews, observation, existing records, and electronic devices. The process is usually preliminary to statistical analysis of the data.Research Design: A plan for collecting and utilizing data so that desired information can be obtained with sufficient precision or so that an hypothesis can be tested properly.Microsatellite Repeats: A variety of simple repeat sequences that are distributed throughout the GENOME. They are characterized by a short repeat unit of 2-8 basepairs that is repeated up to 100 times. They are also known as short tandem repeats (STRs).Educational Status: Educational attainment or level of education of individuals.Climate: The longterm manifestations of WEATHER. (McGraw-Hill Dictionary of Scientific and Technical Terms, 6th ed)Carbon: A nonmetallic element with atomic symbol C, atomic number 6, and atomic weight [12.0096; 12.0116]. It may occur as several different allotropes including DIAMOND; CHARCOAL; and GRAPHITE; and as SOOT from incompletely burned fuel.TajikistanFinancial Management, Hospital: The obtaining and management of funds for hospital needs and responsibility for fiscal affairs.Efficiency: Ratio of output to effort, or the ratio of effort produced to energy expended.Income: Revenues or receipts accruing from business enterprise, labor, or invested capital.Health Expenditures: The amounts spent by individuals, groups, nations, or private or public organizations for total health care and/or its various components. These amounts may or may not be equivalent to the actual costs (HEALTH CARE COSTS) and may or may not be shared among the patient, insurers, and/or employers.Survival Analysis: A class of statistical procedures for estimating the survival function (function of time, starting with a population 100% well at a given time and providing the percentage of the population still well at later times). The survival analysis is then used for making inferences about the effects of treatments, prognostic factors, exposures, and other covariates on the function.Diet: Regular course of eating and drinking adopted by a person or animal.Models, Econometric: The application of mathematical formulas and statistical techniques to the testing and quantifying of economic theories and the solution of economic problems.Health Status: The level of health of the individual, group, or population as subjectively assessed by the individual or by more objective measures.France: A country in western Europe bordered by the Atlantic Ocean, the English Channel, the Mediterranean Sea, and the countries of Belgium, Germany, Italy, Spain, Switzerland, the principalities of Andorra and Monaco, and by the duchy of Luxembourg. Its capital is Paris.Risk: The probability that an event will occur. It encompasses a variety of measures of the probability of a generally unfavorable outcome.Protein Binding: The process in which substances, either endogenous or exogenous, bind to proteins, peptides, enzymes, protein precursors, or allied compounds. Specific protein-binding measures are often used as assays in diagnostic assessments.New YorkSurvival Rate: The proportion of survivors in a group, e.g., of patients, studied and followed over a period, or the proportion of persons in a specified group alive at the beginning of a time interval who survive to the end of the interval. It is often studied using life table methods.Stress, Psychological: Stress wherein emotional factors predominate.Water Quality: A rating of a body of water based on measurable physical, chemical, and biological characteristics.Genetic Association Studies: The analysis of a sequence such as a region of a chromosome, a haplotype, a gene, or an allele for its involvement in controlling the phenotype of a specific trait, metabolic pathway, or disease.Social Class: A stratum of people with similar position and prestige; includes social stratification. Social class is measured by criteria such as education, occupation, and income.Gene Expression Profiling: The determination of the pattern of genes expressed at the level of GENETIC TRANSCRIPTION, under specific circumstances or in a specific cell.BrazilFossil Fuels: Any combustible hydrocarbon deposit formed from the remains of prehistoric organisms. Examples are petroleum, coal, and natural gas.Cardiovascular Diseases: Pathological conditions involving the CARDIOVASCULAR SYSTEM including the HEART; the BLOOD VESSELS; or the PERICARDIUM.Depression: Depressive states usually of moderate intensity in contrast with major depression present in neurotic and psychotic disorders.Stochastic Processes: Processes that incorporate some element of randomness, used particularly to refer to a time series of random variables.Cost-Benefit Analysis: A method of comparing the cost of a program with its expected benefits in dollars (or other currency). The benefit-to-cost ratio is a measure of total return expected per unit of money spent. This analysis generally excludes consideration of factors that are not measured ultimately in economic terms. Cost effectiveness compares alternative ways to achieve a specific set of results.Australia: The smallest continent and an independent country, comprising six states and two territories. Its capital is Canberra.Water: A clear, odorless, tasteless liquid that is essential for most animal and plant life and is an excellent solvent for many substances. The chemical formula is hydrogen oxide (H2O). (McGraw-Hill Dictionary of Scientific and Technical Terms, 4th ed)Cognition Disorders: Disturbances in mental processes related to learning, thinking, reasoning, and judgment.RNA, Messenger: RNA sequences that serve as templates for protein synthesis. Bacterial mRNAs are generally primary transcripts in that they do not require post-transcriptional processing. Eukaryotic mRNA is synthesized in the nucleus and must be exported to the cytoplasm for translation. Most eukaryotic mRNAs have a sequence of polyadenylic acid at the 3' end, referred to as the poly(A) tail. The function of this tail is not known for certain, but it may play a role in the export of mature mRNA from the nucleus as well as in helping stabilize some mRNA molecules by retarding their degradation in the cytoplasm.Alcohol Drinking: Behaviors associated with the ingesting of alcoholic beverages, including social drinking.Binding Sites: The parts of a macromolecule that directly participate in its specific combination with another molecule.Agriculture: The science, art or practice of cultivating soil, producing crops, and raising livestock.HIV Infections: Includes the spectrum of human immunodeficiency virus infections that range from asymptomatic seropositivity, thru AIDS-related complex (ARC), to acquired immunodeficiency syndrome (AIDS).DNA Mutational Analysis: Biochemical identification of mutational changes in a nucleotide sequence.Heterozygote: An individual having different alleles at one or more loci regarding a specific character.Healthcare Disparities: Differences in access to or availability of medical facilities and services.Health Status Disparities: Variation in rates of disease occurrence and disabilities between population groups defined by socioeconomic characteristics such as age, ethnicity, economic resources, or gender and populations identified geographically or similar measures.Protein Conformation: The characteristic 3-dimensional shape of a protein, including the secondary, supersecondary (motifs), tertiary (domains) and quaternary structure of the peptide chain. PROTEIN STRUCTURE, QUATERNARY describes the conformation assumed by multimeric proteins (aggregates of more than one polypeptide chain).Computational Biology: A field of biology concerned with the development of techniques for the collection and manipulation of biological data, and the use of such data to make biological discoveries or predictions. This field encompasses all computational methods and theories for solving biological problems including manipulation of models and datasets.Temperature: The property of objects that determines the direction of heat flow when they are placed in direct thermal contact. The temperature is the energy of microscopic motions (vibrational and translational) of the particles of atoms.Age of Onset: The age, developmental stage, or period of life at which a disease or the initial symptoms or manifestations of a disease appear in an individual.DNA: A deoxyribonucleotide polymer that is the primary genetic material of all cells. Eukaryotic and prokaryotic organisms normally contain DNA in a double-stranded state, yet several important biological processes transiently involve single-stranded regions. DNA, which consists of a polysugar-phosphate backbone possessing projections of purines (adenine and guanine) and pyrimidines (thymine and cytosine), forms a double helix that is held together by hydrogen bonds between these purines and pyrimidines (adenine to thymine and guanine to cytosine).Financial Management: The obtaining and management of funds for institutional needs and responsibility for fiscal affairs.Social Environment: The aggregate of social and cultural institutions, forms, patterns, and processes that influence the life of an individual or community.Liver: A large lobed glandular organ in the abdomen of vertebrates that is responsible for detoxification, metabolism, synthesis and storage of various substances.Epidemiologic Methods: Research techniques that focus on study designs and data gathering methods in human and animal populations.Carbon Cycle: The cycle by which the element carbon is exchanged between organic matter and the earth's physical environment.Forecasting: The prediction or projection of the nature of future problems or existing conditions based upon the extrapolation or interpretation of existing scientific data or by the application of scientific methodology.
Expanding coverage via tax credits: trade-offs and outcomes. (1/43)In this paper we discuss various options for using refundable tax credits to reduce the number of uninsured persons. The effect of tax credits on the number of uninsured depends on the form of the credit scheme adopted. Moreover, since large subsidies for private insurance directed to low-income persons have never been implemented, there is considerable uncertainty about the effect of various tax credit proposals. We find that small credits will do little to reduce the number of uninsured but that credits covering about half of the premium for a benchmark policy might have a significant effect, especially if they take a fixed-dollar form and can be used for policies with few restrictions. Finally, we discuss the normative issues surrounding the "costs" of these credits schemes, and the policy issues raised by the uncertainty of the effects. (+info)
Activity-based costing via an information system: an application created for a breast imaging center. (2/43)Activity-based costing (ABC) is a process that enables the estimation of the cost of producing a product or service. More accurate than traditional charge-based approaches, it emphasizes analysis of processes, and more specific identification of both direct and indirect costs. This accuracy is essential in today's healthcare environment, in which managed care organizations necessitate responsible and accountable costing. However, to be successfully utilized, it requires time, effort, expertise, and support. Data collection can be tedious and expensive. By integrating ABC with information management (IM) and systems (IS), organizations can take advantage of the process orientation of both, extend and improve ABC, and decrease resource utilization for ABC projects. In our case study, we have examined the process of a multidisciplinary breast center. We have mapped the constituent activities and established cost drivers. This information has been structured and included in our information system database for subsequent analysis. (+info)
Perspectives on the pharmaceutical industry. (3/43)This paper seeks to provide an economic perspective on the pharmaceutical industry, which has come under increasing criticism on a number of issues. In the main, that criticism amounts to a rather ineffective flailing at the supply side of the market for pharmaceutical products-much of it based on inaccurate perceptions-when a more productive policy would be to strengthen the hitherto weak and poorly informed demand side of the market. (+info)
Cost recovery beds in public hospitals in Indonesia. (4/43)A policy of allowing public hospitals to provide some better quality, higher priced hospital beds for those able to pay was introduced as government policy in Indonesia after 1993. A study was conducted in 1998 in three public hospitals in East Java to investigate if the policy objective of cost-recovery was being achieved. Hospital revenue from these commercial beds was less than both the recurrent and total costs of providing them in all three hospitals, but exceeded recurrent costs minus staff salaries in two hospitals. One reason for the low cost-recovery ratios was that between 55% and 66% of the revenue was used as staff incentives, mostly to doctors. This was more than the maximum of 40% stipulated in the policy. The high proportions of total revenue going to staff were a result of hospital management having set bed fees too low. The policy may be contributing to the retention of doctors within public sector employment; however, it is not achieving its stated objective, especially over the longer term where full recovery of salaries and investment costs needs to be considered. Public hospitals that wish to invest in commercial beds need effective management and accounting systems so as to be able to monitor and control costs and set fees at levels that recoup the costs incurred. Further research is required to determine if this form of public-private mix has negative effects on equity and access for poorer patients. (+info)
Allowing for differential timing in cost analyses: discounting and annualization. (5/43)There are differences in timing related to when costs of certain inputs are incurred and when they are used over the lifetime of a programme. This paper looks at the issues related to the comparison of cost data over time focusing on discounting and annualization adjustments, which are used by economists to calculate financial and economic costs. The process of discounting is used to deal with the notion of time preference. Time preference implies that future costs are worth less, and hence discounted more, to reflect individual and societal preferences to have resources and money now rather than in the future. While discounting is appropriate in many situations, it is also useful to compute an annual equivalent cost when recurrent costs of an intervention are incurred, or are expected to be incurred, in subsequent years. This approach has the added benefit of illustrating how capital items are actually used during the lifetime of an intervention. This paper presents methods to both discount and annualize costs, and discusses rules-of-thumb to decide when to make these adjustments. (+info)
Use of linear programming to estimate impact of changes in a hospital's operating room time allocation on perioperative variable costs. (6/43)BACKGROUND: Administrators at hospitals with a fixed annual budget may want to focus surgical services on priority areas to ensure its community receives the best health services possible. However, many hospitals lack the detailed managerial accounting data needed to ensure that such a change does not increase operating costs. The authors used a detailed hospital cost database to investigate by how much a change in allocations of operating room (OR) time among surgeons can increase perioperative variable costs. METHODS: The authors obtained financial data for all patients who underwent outpatient or same-day admit surgery during a year. Linear programming was used to determine by how much changing the mix of surgeons can increase total variable costs while maintaining the same total hours of OR time for elective cases. RESULTS: Changing OR allocations among surgeons without changing total OR hours allocated will likely increase perioperative variable costs by less than 34%. If, in addition, intensive care unit hours for elective surgical cases are not increased, hospital ward occupancy is capped, and implant use is tracked and capped, perioperative costs will likely increase by less than 10%. These four variables predict 97% of the variance in total variable costs. CONCLUSIONS: The authors showed that changing OR allocations among surgeons without changing total OR hours allocated can increase hospital perioperative variable costs by up to approximately one third. Thus, at hospitals with fixed or nearly fixed annual budgets, allocating OR time based on an OR-based statistic such as utilization can adversely affect the hospital financially. The OR manager can reduce the potential increase in costs by considering not just OR time, but also the resulting use of hospital beds and implants. (+info)
The financial performance of community health centers, 1996-1999. (7/43)This paper presents recent financial health trends of community health centers (CHCs) between 1996 and 1999, a time characterized by fiscal and operating challenges. Results show that many individual CHCs have been subject to large changes in payer-mix among uninsured and Medicaid users. Troubling is the finding that more than half of all CHCs reported operating deficits in 1997, 1998 and 1999. CHCs experiencing large increases in the share of uninsured users and those participating in Medicaid managed care appear to have been disproportionately affected. The analyses presented support recommendations for enhanced data collection and for further monitoring of CHCs' financial health. (+info)
Input-output analysis and the hospital budgeting process. (8/43)Two hospitals budget systems, a conventional budget and an input-output budget, are compared to determine how they affect management decisions in pricing, output, planning, and cost control. Analysis of data from a 210-bed not-for-profit hospital indicates that adoption of the input-output budget could cause substantial changes in posted hospital rates in individual departments but probably would have no impact on hospital output determination. The input-output approach promises to be a more accurate system for cost control and planning because, unlike the conventional approach, it generates objective signals for investigating variances of expenses from budgeted levels. (+info)
Many people do important work and do a good job but dont receive the kind of pensions that public employees do. I dont think that youre listening; were not acrimonious toward teachers. We dont argue that teachers didnt do a good job. But the size of public employee pensions are bankrupting the city and state. The money just isnt there. And all the public employees unions do is whine about how tough they have it instead of making a positive contribution to how to solve the problem.. The argument that the pension underfund was caused by politicians taking the money for other purposes doesnt tell the entire story. (By the way, one of those other purposes was to support the annual state contributions to schools.) The fact that the pensions are so overly generous and couldnt be afford in the first place also contributes to the problem. Besides, where were those public employee union leaders when the people they donated campaign money to were raiding the pension funds? The people that your ...
Issuu is a digital publishing platform that makes it simple to publish magazines, catalogs, newspapers, books, and more online. Easily share your publications and get them in front of Issuus millions of monthly readers. Title: Public Employee Fall 2012, Author: J Landgraff, Name: Public Employee Fall 2012, Length: 20 pages, Page: 1, Published: 2012-10-01
Gov. Brian Schweitzer says the primary care clinic in the state capital Helena will keep the areas 11,000 state workers and their dependents healthier while saving the state $20 million over five years.
Children conceived with assisted reproductive techniques including IVF have a somewhat higher mortality risk during their first weeks of life than children conceived naturally, according to a study by researchers at Karolinska Institutet in Sweden published in the journal Fertility and Sterility.
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LANSING, Mich. (NEWSCHANNEL 3) - Lawmakers are acting quickly to get reforms passed before the end of the year. Republicans say the state just cant sustain the lucrative benefits it once promised public employees.Michigan House Speaker Kevin Cotter says M
Gov. Maggie Hassan on Monday vetoed legislation that was designed to create a positive work environment for public employees, a bill she warned would have led to a flood of lawsuits against the state and disrupt workplace supervision.
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Harrisonville - The Wound Center at Rock Haven Specialty Clinic, operated by Cass Regional Medical Center, has been recognized with a national award for clinical excellence.. Leaders, physicians and clinicians from Cass Regional gathered this week to celebrate the Center of Distinction award, which was given to The Wound Center at Rock Haven Specialty Clinic by Healogics, the nations leading and largest wound care management company.. The Wound Center achieved outstanding clinical outcomes for 12 consecutive months, including patient satisfaction higher than 92 percent and a wound healing rate of at least 91 percent in less than 31 median days. Out of 630 Centers eligible for the Center of Distinction award, 334 achieved this honor in 2017.. "This accomplishment demonstrates our continued commitment to providing the highest quality of care especially in comparison to other centers within the nation," said Chris Lang, CEO. "This should continue to demonstrate our competency in being a regional ...
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Grand Strand Health Advanced Wound Center Recognized with National Award for Clinic Excellence - The Advanced Wound Center at Grand Strand Health has received the...
Ottawa Hospital brings housekeeping work contracted out to Aramark back in-house. CUPE Local 4000 represents staff at the hospital and the union is thrilled with the decision.
The state Organization of Management Confidential Employees took the opportunity of the overwhelming ratification of a three-year contract for the Public Employees Federation to once again call for the states roughly 9,000 M/Cs, who due to their job classifications are not represented by a union, to receive raises that keep pace with their unionized co-workers in the years to come.. "OMCEs Fight for Pay Parity on behalf of its members has been a long one," said a statement from OMCE President Barbara Zaron. That fight has been "made more difficult because it creates an awkward tension and dynamic with office colleagues and friends - many of whom share similar job responsibilities and titles.". "When a unit such as the Public Employees Federation (PEF) moves to ratify its contract, we watch it intently, because we need to be nimble, and prepared to once again raise our voice on behalf of our members - making the Cuomo administration and Legislators know that without positive action M/C ...
CHARLES I. ECKER received new ammunition in his quest to squeeze more efficiency out of county government in Howard: A $55,000 report which concludes that many county workers are overpaid and
Many liberals still profess confusion about the distinction between collective bargaining in the public sector and that in the private sector. Really, its not that hard, unless the intention is to ignore the obvious differences between public employee unions (which...
Canada prohibits direct-to-consumer-advertising of prescription drugs (DTCA). The rules on DTCA are being skirted and more recently outright challenged by corporate media. CUPE National is part of a coalition of organizations fighting to preserve and strengthen DTCA limits. This backgrounder describes the legal challenge, identifies the problems with DTCA, and outlines our vision for pharmaceutical policy in Canada.
The Public Employment Relations Commission (PERC or Commission) is a State administrative agency. It is charged with administering the New Jersey Employer-Employee Relations Act. The agency deals with certain labor relations issues involving public employers, public employees, and unions that represent public employees. Such issues include representation matters,
Originally Posted by haymarket What you are TELLING me is 100% contrary to the facts that have been presented, the figures that have been presented an
Unless Californias governor vetoes a Net tax bill, thousands of residents could be out of jobs. A forthcoming study uses a computer model to calculate how much harm the legislation might cause. Declan McCullagh reports from Washington.
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Due to a retirement, Rauenhorst Recruiting Company has been retained by the Alexandria Board of Public Works, dba ALP Utilities to place a full-time General Manager to oversee its electric, water and business communication utilities. Are you ready to make the move to become General Manager of a mid-sized municipal electric, water, and communications utility? If you are an experienced GM, CFO, Utilities Director, water or electric superintendent, this could be the opportunity you seek.. The Utilities General Manager oversees all aspects of the utility including electric and water distribution and business communication, under the direction of the Board of Public Works. The role requires strong work habits, public relations skill, an ability to coordinate work independently with practiced judgment, and to supervise a staff of 35. This vibrant and stable mid-sized community has a robust economy with a variety of large commercial and industrial power users, and is a destination for outdoor ...
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In an April 19 article in the Orange County Register regarding the amount of total compensation a city employee receives, I saw the most interesting quote from Jennifer Muir, spokeswoman for the Orange County Employees Association, which represents 18,000 public employees in Orange County.. Discussing whether city employees are paid highly, she said that "Union leaders have long urged for people to consider the possibility that private-industry employees are being undercompensated and should receive retirement benefits and health coverage.". Now, I do small business accounting, working with more than 400 clients in my 16 years of business. I also prepare individual tax returns with a good mixture of union members, government employees and private-industry employees and, yes, Muir is absolutely correct. Private-industry employees, in comparison to government employees in the same industry or profession, are definitely paid less especially if the government workers are represented by ...
Governor of Wisconsin Scott Walkers budget proposal is hotly contested mainly for eliminating bargaining rights for public employees. But Jonathan Cohn of The New Republic argues that the budget proposal would also weaken the states Medicaid program.
B) Use of highly developed boat launches with specialized facilities or services such as mechanical or hydraulic boat lifts or facilities, multi-lane paved ramps, paved parking, restrooms and other improvements such as boarding floats, loading ramps, or fish cleaning stations.. (C) Rental of cabins, boats, stock animals, lookouts, historic structures, group day-use or overnight sites, audio tour devices, portable sanitation devices, binoculars or other equipment.. (D) Use of hookups for electricity, cable, or sewer.. (E) Use of sanitary dump stations.. (F) Participation in an enhanced interpretive program or special tour.. (G) Use of reservation services.. (H) Use of transportation services.. (I) Use of areas where emergency medical or first-aid services are administered from facilities staffed by public employees or employees under a contract or reciprocal agreement with the Federal Government.. (J) Use of developed swimming sites that provide at least a majority of the following:. (i) ...
testing of public employees can be attacked by the 4th amendment, unless such test are of a nature where it is reasonable to suspect that an employee is using drugs or alcohol or drug use in a particular job could threaten the public interest or safety. Private sector employees usually have no federal constitutional protection against testing. The government does require some employees in the private sector to take drug test. This includes contractors working with the defense department. ...
Although Wharton faculty told [email protected] in a recent story that tampering with public employee benefits might not be the most effective way to reduce state deficits, Wisconsin seems to be pushing the envelope.
Enough people have real life experience with the ill effects of union activity upon continued job growth (plant shutdowns due to refusal to make concessions)production efficiency ( workplace rules) and, in the public sector, overly generous fringe benifits, to understand intuitively that public umions are part of the problem; and, so, I suspect Walker is safe in the PR battle despite what some polls would suggest. But, Walker needs to do a better job of explaining the protections for public employees in the civil service statutes, that such protections will remain in effect after passage of the pending budget legislation, and the reason why collective bargaining will frustrate implementation of cost savings at the county and local level. The voters need to understand this becuase this battle, even if won is just the beggining. The unions will target every republican legislative seat, in swing districts, and the governor, in the next election. The campaign will be as dirty as anyone living can ...
I urge my fellow Oxford residents to vote no on Article 19, the proposed big-government takeover of the Aquarion Water Company. Costs will rise significantly due to increased public employee costs, the prevailing wage requirements, and other regulations that the private sector does not need to adhere to. Aquarion has provided good service, and is well regulated by the state Department of Public Utilities.
Speaking of jobs I wouldnt want to do - and wondering who will do them if…. For 16 years I ran the health and safety program for the American Federation of State, County and Municipal Employees, the union that represents public employees. And throughout those 16 years, I never ceased to be amazed at the jobs people did every day, 8-10 hours a day - jobs that most people dont even like to think about: repairing and cleaning out sewers (wading through raw sewage), staffing understaffed, underfunded mental health institutions, guarding prisoners that would just as soon kill you as eat their lunch, repairing interstate highways in the middle of the night, inches away from speeding traffic, cleaning up the bottles of urine that long-distance truck drivers throw out the trucks, taking children away from abusive parents. And then lets not forget the cops and firefighters, And they do it all for lousy pay and often no OSHA coverage. While were not thinking about them, lets just hope we dont have ...
In January of this year, I cancelled Washington State Health Insurance Pool because it started costing almost $400/month for the premiums. Fortunately, with Ians new job, I think this will work out to our benefit. Anyway, with the new job came a couple options: 1. Group Health, which I used growing up and which my mother, a retired school teacher, still uses-a fine option, and one of the first HMO-type organizations (from what I understand), and pretty well respected in the area; or 2. Uniform Health, the public employees typical choice. We had originally considered choosing Group Health-I thought that if I was going to be doing cancer stuff, Id maybe like a change of scene-new nurses, new docs, new infusion room-but then, when the pesky brain mets appeared, it suddenly became clear that having access to the UW, and Dr. Jason, was MUCH MORE IMPORTANT than any sort of scene shift. So Uniform it is, and, although Ive heard accessing financial support for occasional treatments-certain brain ...
Back at the height of the massive Gulf oil spill in 2010, there was quite a bit of controversy about just how much crude was blasting out of the well. According to new documents that a watchdog group released on Monday, there was heated debate among the scientists who evaluated the flow rate as well.. For the first few weeks after the spill began in April 2010, BP misled the public about how big it was, and the government repeated BPs estimate without question. And when the government released its own estimate in late May of up to 25,000 barrels per day, that too was controversial-and proved to be far lower than the actual size, which was more like 53,000 barrels of oil per day.. Now, an email released by Public Employees for Environmental Responsibility (PEER) traces efforts to downplay the spill size in the initial weeks back to the White House. The group released a May 29, 2010 email from Dr. Marcia McNutt, the director of the US Geologic Survey and head of the governments Flow Rate ...
Sorry, but thats not what body cameras are for. They may provide evidence clearing officers of misconduct, but body cameras arent there to create law enforcement highlight reels. While its great some officers may find the cameras useful for clearing themselves of charges, they are public employees, not private entities engaging in personal enforcement of laws. The footage should be as public as their positions. But this will never happen if their employer is unwilling to craft a solid body cam policy that addresses private ownership of cameras. As it stands now, the department is allowing its existing policies on evidence handling to act as a stand-in for its non-existent body camera policy. According to these rules, all evidence must be held for two years and turned over on request to the sheriffs department. Supposedly, this will encompass privately-held body camera footage. But it would be much better for body cam evidence to be stored on site where its immediately accessible and less ...
A potential strike involving 55,000 education support workers in Ontario has been averted following a late night deal between the province and the Canadian Union of Public Employees (CUPE).. The tentative three year agreement means schools across the province are expected to be open as usual on Monday.. "Parents can rest easy knowing that the Government worked tirelessly to ensure their children remain in the classroom, where they belong," said Education Minister Stephen Lecce, without giving any specific details of the new agreement except to say it was "fair and reasonable.". "We can all leave this deal knowing weve achieved some incremental success, and that is important for the students of this province," he said.. More than two dozen school boards were prepared to shut down classes in the event of a strike.. Laura Walton, president of CUPEs Ontario School Board Council of Unions, apologized to parents and student for how long it took to get an agreement.. "To all the parents and students ...
Toronto, ON, CA (PRWEB) September 06, 2013 -- Communications agency K+CO has partnered with the Canadian Union of Public Employees (CUPE) in Ontario to promote
Last week, the Senate Ways & Means Committee heard SB 6475, which would require the Public Employees Benefit Board health care program to accept cities, counties, and other political subdivisions with fewer than 5,000 employees ...
Bottom line is that they all need to work together. By his attack on public workers he only created a false sense to all Wisconsinites. I am a private sector employee but I do know first hand when it comes to public sector positions and I invite you to do the same. I was offered a state job last year and the starting pay was $12.86 per hour and moved up to 13.63 after 90 days. I do the same job in the private side and the starting pay is 18.00 and a max pay of 23.50. I could not take it because of the difference in pay. My company that I work for also matches the first 3% of my 401K. But many large companies have cut back on there benefits which is not the public employees fault ...
In his 2006 book, Breaking the Spell: Religion as a Natural Phenomenon, Dennett attempts to account for religious belief ... In Darwin's Dangerous Idea, Dennett writes that evolution can account for the origin of morality. He rejects the idea of the ... Fifth-and I think this is perhaps the most important thing to be said in favor of this model-it provides some account of our ...
Eyewitness account. At 22:15 hours PST on July 9, 1958, which was still daylight at that time of year, an earthquake with ... as there was indeed sufficient volume of water and an adequately deep layer of sediments in the Lituya Bay inlet to account for ... that examined the wider impact of the event found that the rockfall itself was inadequate to explain the resulting accounts and ...
Historical accounts. Historians have made persistent claims that symptoms of leprosy are described among skin afflictions ...
Testomony / Passenger and crew accounts. New edits to the Testimony section (now renamed Passenger and crew accounts) appear to ... Account from Chicago Business Journal / PPRN forum. The Survivor and Eyewitness Account section includes a quote from Chicago ... Changing it back to "Survivor and eyewitness accounts" - 184.108.40.206 (talk) 05:40, 10 July 2013 (UTC). *This header was ... This account may come across as more reliable, as it is signed by Dan Noyes, Chief Investigative Reporter, and quotes the email ...
Final accounting of costs. On Oct 8, 2013 the Auditor-General reported the cost to cancel the Oakville plant at $675 ...
Account. The story first came to the public's attention in late October 1726, when reports began to reach London. An ... André's account details his examination of the rabbit. To check if it had breathed air, he placed a piece of its lung in water ... others are angry at the Account, and say, that if it be a Fact, a Veil should be drawn over it, as an Imperfection in human ... According to a contemporary account of 9 November, over the next few days he delivered "three legs of a Cat of a Tabby Colour, ...
Accounting for external effects. Theodore Breton provided an insight that reconciled the large effect of human capital ... In the Solow-Swan model the unexplained change in the growth of output after accounting for the effect of capital accumulation ... The exogenous rate of TFP (total factor productivity) growth in the Solow-Swan model is the residual after accounting for ... Most analyses criticizing this model fail to account for the pecuniary external effects of both types of capital inherent in ...
Accounting for and verifying reductions. Due to their indirect nature, many types of offset are difficult to verify. Some ... Accounting of offsets may address the following basic areas: *Baseline and Measurement-What emissions would occur in the ... Accounting systems differ on precisely what constitutes a valid offset for voluntary reduction systems and for mandatory ... Deforestation, particularly in Brazil, Indonesia and parts of Africa, account for about 20 per cent of greenhouse gas emissions ...
Accounting scandal. See also: Creative accounting. The first of HealthSouth's accounting problems surfaced in late 2002 ... In March 2003, HealthSouth's CEO Richard M. Scrushy was charged with the accounting fraud and the SEC announced it was ... It was the first time the company had filed a 10-Q since its accounting scandal began. On August 14, 2006 the company unveiled ... HealthSouth was involved in a corporate accounting scandal in which its founder, chairman, and chief executive officer, Richard ...
Accounts on sister projects. Project. Username Wikipedia w:User:Mikael Häggström ...
Generally eye witness accounts should be avoided since it looks like reportage. Otolemur crassicaudatus (talk) 23:53, 3 April ... Re: Another vandal account. Hello there! I've given them a final warning and watchlisted their talk page. Rationale being that ... Do you think the "Witness account" section is appropriate? Otolemur crassicaudatus (talk) 23:40, 3 April 2008 (UTC) ... A machine-controlled robot account noticed that you also uploaded the same image under the name Image:Heaton Hall.JPG. The copy ...
Historical accounts. In 1792, the English explorer George Vancouver noted on his expedition through the Santa Clara ...
... and the official account as a cover-up.  He based his work on the accounts of four soldiers who had been serving at the ... Official account. At the time, the Washington Post reported that DOD alleged Ahmed: "was a mid- to high-level al-Qaeda ... criticizing numerous inconsistencies in DOD's official accounts of these deaths. It is available online at Death in Camp ...
The current English name evolved from accounts of "the Chinese wall" from early modern European travelers. By the 19th ... Soon after Europeans reached Ming China by ship in the early 16th century, accounts of the Great Wall started to circulate in ... with Two Accounts of the Earlier Journey of John of Pian de Carpine. Translated from the Latin by William Woodville Rockhill. ... Other early accounts in Western sources include those of Gaspar da Cruz, Bento de Goes, Matteo Ricci, and Bishop Juan González ...
David Hosack's account. Hosack wrote his account on August 17, about one month after the duel had taken place. Hosack ... Under this account, it was Hamilton himself who chose the upstream or north side position. The duel took place near the area ... All first-hand accounts of the duel agree that two shots were fired. Hamilton and Burr's seconds disagreed on the intervening ... No primary accounts of the duel confirm the boulder anecdote. In 1870, railroad tracks were built directly through the site, ...
At this time only the initial 400 editors have accounts, but even if you do not have an account, you still might want to weigh ... Your HighBeam account is ready!. Good news! You now have access to 80 million articles in 6500 publications through ... Users with alternate accounts may only vote once. The Arbitration Committee is the panel of editors responsible for conducting ... Users with alternate accounts may only vote once. The Arbitration Committee is the panel of editors responsible for conducting ...
Historical account and influence. Avogadro's hypothesis (as it was known originally) was formulated in the same spirit of ...
Account of an Infant Musician [William Crotch] London, 1779. *Account of Mademoiselle Theresa Paradis, of Vienna... London, ... Likenesses and accounts. Burney's portrait was painted by Reynolds in 1781 for Henry Thrale's library. His bust was cut ... An account of the Musical Performances in Westminster Abbey... In Commemoration of Handel, London, 1785 ... Burney published an account of his tour... which was extremely well received, and deemed by the best judges so good a model for ...
Accounts. The historian Joseph Hormayr, Baron zu Hortenburg provides a detailed excerpt from an old chronicle depicting ... Some divergences, such as Anna Gämperl having died prior to being burnt, rather than burning alive in the Hormayr account, in ... the chronicle used by Hormayr can be seen relative to an English account of the trial already in 1601 (translated from a Dutch ...
Personal testimony and second hand accounts. All accounts by people familiar with Hitler's diet from 1942 onwards are in ... Personal accounts from people who knew Hitler and were familiar with his diet indicate that he did not consume meat as part of ... It is not clear when he adopted it, since some accounts of his dietary habits prior to the Second World War indicate that he ... Prior to the Second World War, there are many accounts of Hitler eating meat, including stuffed squab, Bavarian sausages and ...
Traditional account of Bukhvostov's activities. The biography of Bukhvostov is largely unknown. He was a serf assigned to ...
National income accounts. In 1931, at Mitchell's behest, Kuznets took charge of the NBER's work on U.S. national income ... In 1931-1934, at Mitchell's behest, Kuznets took charge of the NBER's work on U.S. national income accounts, given the first ... Researchers used national income accounting together with a rough form of linear programming to measure the potential for ... national income and product accounts, and in 1947 helped to establish its international counterpart, the International ...
4.2 Accounting firms. *4.3 Management Consulting firms. *4.4 Law firms. *4.5 The "new" white-shoe banks ...
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He wrote his account called, "Haalat-e-Asad Baig or Wakiat-e-Asad Baig". From his account we shall be able to form some ... Foreign Accounts. From different parts of world many envoys, merchants, travellers etc. visited Bijapur in its heyday of ... His graphic account of Bijapur tells us how this city was prosperous, rich and flourishing. Another traveller Manctelslo, ... He has left for us an account, in which he describes Bijapur was a great city ... in its large suburbs many goldsmiths and ...
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- In management accounting or managerial accounting, managers use the provisions of accounting information in order to better inform themselves before they decide matters within their organizations, which aids their management and performance of control functions. (wikipedia.org)
- Managerial accounting is associated with higher value, more predictive information. (wikipedia.org)
- Managerial accounting is the process of identifying, measuring, analyzing, interpreting and communicating information for the pursuit of an organization's goals. (investopedia.com)
- The key difference between managerial and financial accounting is managerial accounting information is aimed at helping managers within the organization make decisions, while financial accounting is aimed at providing information to parties outside the organization. (investopedia.com)
- Managerial accounting encompasses all fields of accounting aimed at informing management of business operation metrics . (investopedia.com)
- Individuals in managerial accounting utilize performance reports to note deviations of actual results from budgets. (investopedia.com)
- Managerial accounting handles margin analysis, the amount of profit or cash flow generated by the sale from a specific product, customer, store or region. (investopedia.com)
- Managerial accounting also manages constraints within a production line or sales process. (investopedia.com)
- Managerial accounting involves utilizing information related to capital expenditure decisions. (investopedia.com)
- Managerial accounting involves examining proposals, deciding if the products or services are needed, and finding the appropriate way to finance the purchase. (investopedia.com)
- Managerial accounting involves reviewing the trendline for certain costs and investigating unusual variances or deviations. (investopedia.com)
- Managerial accounting deals with determining the actual costs of products or services. (investopedia.com)
- This collection contains the California Open Educational Resources Council (CA OER) list of peer-reviewed textbooks for Managerial Accounting (common course-id ACCT 120), one of the top 50 college courses identified for inclusion in the California Open Online Library for Education (COOLforEd). (merlot.org)
- Identify the ethical implications inherent in managerial accounting and reporting and be able to apply strategies for addressing them. (merlot.org)
- Managerial Accounting was written around three major themes: Ready, Reinforcement and Relevance. (merlot.org)
- The bachelor's online degree program prepares graduates for a profession in financial, managerial, or government accounting. (prweb.com)
- 220 Principles of Managerial Accounting (4 credits) Survey the provisions and use of accounting information by managers within organizations. (redlands.edu)
- The traditional accounting concentration exposes students to all facets of accounting: managerial and financial accounting, auditing, and taxation. (bc.edu)
- Accounts Receivable is nothing but the money receivable form Customers. (slideshare.net)
- Each of the Home Page's five tabbed sections is devoted to a specific area of your business and helps you to quickly get a grip on how your business is doing, from initial estimates and invoicing, to accounts receivable, and deposits. (macworld.com)
- Learn the time value of money and basic interpretation of financial statements focusing on how enterprises account for assets: cash, accounts receivable, inventories, property and equipment, intangible assets, and long-term investments. (redlands.edu)
- Generally Accepted Accounting Principles , also called GAAP or US GAAP , is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC). While the SEC has stated that it intends to move from US GAAP to the International Financial Reporting Standards (IFRS), the latter differ considerably from GAAP and progress has been slow and uncertain. (wikipedia.org)
- In 2008, the Securities and Exchange Commission issued a preliminary "roadmap" that may lead the United States to abandon Generally Accepted Accounting Principles in the future, and to join more than 100 countries around the world instead in using the London-based International Financial Reporting Standards. (wikipedia.org)
- In 2007, under changes to Generally Accepted Accounting Principles, earnouts are to be reflected on the balance sheet as soon as a deal closes instead of after the contingent event occurs. (forbes.com)
- It calculates and records business transactions and prepares financial statements for the external users in accordance with generally accepted accounting principles (GAAP). (wikipedia.org)
- Constraints accounting (CA) allow some variations generally accepted accounting principles(GAAP) when reporting financial statements of company and these variations do not violate the GAAP in light of recognised CA. CA contains explicit consideration of the role of constraints in accounting and constraints relate to limitations when providing financial information. (wikipedia.org)
- One simple definition of management accounting is the provision of financial and non-financial decision-making information to managers. (wikipedia.org)
- Financial accounting focuses on the company as a whole. (wikipedia.org)
- Your accounting degree will prepare you for a wide array of professional opportunities analyzing key financial data and providing the insight all companies need to make decisions and formulate strategy. (uky.edu)
- This course is designed to provide an introduction to financial accounting from the users' perspectives. (uky.edu)
- Its primary purposes are to promote understanding of financial accounting information for decision making purposes and to focus on financial accounting's role in communicating business results. (uky.edu)
- This field of accounting also utilizes previous period information to calculate and project future financial information. (investopedia.com)
- Kahuna Accounting, a strategic business unit within Kahuna Business Group, Inc., provides a virtual financial success system to entrepreneurs and small business heroes throughout the United States. (surveymonkey.com)
- Courses explore a wide variety of accounting-related topics, including budget analysis, financial and investment planning, and financial statement and internal control auditing. (prweb.com)
- The Governmental Accounting Standards Board (GASB) is the independent organization that establishes and improves standards of accounting and financial reporting for U.S. state and local governments. (pwc.com)
- In 1973, the Accounting Principles Board was replaced by the Financial Accounting Standards Board (FASB) under the supervision of the Financial Accounting Foundation with the Financial Accounting Standards Advisory Council serving to advise and provide input on the accounting standards. (wikipedia.org)
- Hynix is stressing that problems are in the past: "All controversial accounting items have been fully corrected and reviewed through our former financial statements, thus such controversial accounting items no longer exist. (theregister.co.uk)
- This Certificate also will provide you with a solid accounting foundation for earning other credentials, such as Certified Management Accountant (CMA), Chartered Financial Analyst (CFA), Certified Internal Auditor (CIA) and Certified Financial Planner (CFP). (redlands.edu)
- 210 Principles of Financial Accounting and Reporting (4 credits) Explore financial accounting and reporting concepts and procedures used in daily business operations. (redlands.edu)
- Prerequisite: 210 Principles of Financial Accounting and Reporting or equivalent. (redlands.edu)
- Topics include: fund accounting, basic financial analysis and statements, tax liabilities, budget and planning, and regulatory reporting requirements. (redlands.edu)
- With Oracle Accounting Hub Cloud, we can get real-time and accurate financial information to meet business operation needs, which helps us make better decisions and enhance our productivity and profitability. (oracle.com)
- The curriculum in accounting is designed to acquaint students with the conceptual framework and theory of accounting, transactional analysis, asset management, liabilities, owners' equity, and financial reporting. (temple.edu)
- Cost analysis and control, accounting information systems, taxation, consolidated financial statements, and foreign operations also are covered, along with auditing techniques and an understanding of the ethical and performance standards of the profession. (temple.edu)
- If you're reading this, you probably already know that upcoming changes to regulations issued by the Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB) mean that leases are getting capitalized on your books. (ibm.com)
- EU officials and finance ministers have asked it to loosen how its fair value rules are applied after such a move by the board's U.S. equivalent, the Financial Accounting Standards Board. (reuters.com)
- Accounting was about telling investors the "warts and all truth" and not about ensuring financial stability as supervisors already have powers to introduce provisioning in capital rules. (reuters.com)
- The Japanese accounting regiment at that time was very strange, said the banker, explaining he had raised questions because Olympus was exploiting a loophole in accounting rules that mislead investors about its real financial health. (ibtimes.com)
- Develop practical knowledge of accounting and financial management, alongside a strong understanding of core mathematical techniques. (ncl.ac.uk)
- We introduce you to accounting and finance through modules in financial accounting and management accounting. (ncl.ac.uk)
- This curriculum is broadly based in its scope and coverage so as to be relevant and useful for a career in public accounting, industry, financial institutions, government, information systems, law, or not-for-profit organizations. (bc.edu)
- The Manager, Accounting will assist the VP Controller with the day to day activities of the finance team and ensure that the company's finance function is organized, efficient, and produces accurate financial information. (careerbuilder.com)
- Efforts have mainly focused on the economic valuation of natural captial and ecosystem services, rather than the creation of methodologies devoted to reporting and accounting for the mutual relationships among built, financial and natural assets. (bath.ac.uk)
- Our offering is truly unique with a financial planning, accounting and mortgage broking incorporate all within the one location. (edu.au)
- entry of financial transactions into the local accounting system and preparation of monthly reports to HQ. (rainforest-alliance.org)
- You could add Financial accounting standards to a list if you log in . (openlibrary.org)
- Are you sure you want to remove Financial accounting standards from your list? (openlibrary.org)
- Substantially updated and expanded, the fourth edition of this dictionary provides straightforward definitions of the latest financial jargon along with comprehensive coverage of financial accounting, financial reporting, management accounting, direct and indirect taxation, corporate finance, and auditing. (oxfordreference.com)
- 113 Financial Accounting. (csbsju.edu)
- Reports of FAMIS (Financial Accounting Management Information System) data used in the reconciliation process to confirm the recording of all Treasurer's Office transactions affecting bank documents. (phila.gov)
- The vision of Accounting Services at Western Michigan University is to be a superior hub of resources, turning data into information to advance the WMU financial position, support the campus and global community and optimize the learning and research goals of the University. (wmich.edu)
- The Impact of Creative Accounting Techniques on the Reliability of Financial Reporting with Particular Reference to Saudi Auditors and Academics ," International Journal of Economics and Financial Issues , Econjournals, vol. 7(2), pages 283-291. (repec.org)
- 1) This transmits revised IRM 1.35.6, Financial Accounting, Property and Equipment Accounting . (irs.gov)
- LONDON (Reuters) - Banks will have to find billions more dollars under a proposed new accounting rule that aims to make them recognize losses on souring loans and bonds more quickly and protect taxpayers from a repeat of the financial crisis. (reuters.com)
- Critics also fear confusion because, despite G20 pressure to come up with a single global rule, the IASB and the U.S. Financial Accounting Standards Board (FASB) have failed to reach agreement, meaning it could be difficult for investors to compare banks in different parts of the world. (reuters.com)
- If there is an amount still due after you have indicated your deductions, you may pay the remaining balance using the electronic payment feature on D-Pay or you may print a copy of your Account Statement and the Payment Explanation Form, and mail them both to Student Financial Services, along with your check. (dartmouth.edu)
- This form must be submitted to Student Financial Services by the payment due date on your Account Statement. (dartmouth.edu)
- Solutions that can improve the workflow of and standardize accounts payable financial management processes should be candidates for IT investment. (gartner.com)
- The terms "accounting" and "financial reporting" are often used as synonyms. (wikipedia.org)
- Accounting can be divided into several fields including financial accounting, management accounting, external auditing, tax accounting and cost accounting. (wikipedia.org)
- Double-entry bookkeeping developed in medieval Europe, and accounting split into financial accounting and management accounting with the development of joint-stock companies. (wikipedia.org)
- Accounting has several subfields or subject areas, including financial accounting, management accounting, auditing, taxation and accounting information systems. (wikipedia.org)
- Financial accounting produces past-oriented reports-for example the financial statements prepared in 2006 reports on performance in 2005-on an annual or quarterly basis, generally about the organization as a whole. (wikipedia.org)
- The main requirements for something to be considered an "accounting entity" are: It can own property the value of which can be measured in financial terms It can incur debts or liabilities which can also be measured in financial terms It can therefore be assigned a value for its net worth or solvency which is the difference between the two Examples of accounting entities include corporations, clubs, trusts, partnerships and individuals. (wikipedia.org)
- Sign up for a Monster account, and we'll send jobs and job-search advice right to your inbox. (monster.com)
- Accounting Principals is conducing a high-level search for our Fortune 500 client in the information technology field. (careerbuilder.com)
- In this respect we turn to an original search in the literature that comprise together estimation segment in accounting and theoretical developments from behavioral accounting, all with the scope of creating awareness regarding ethics role. (repec.org)
- Search our database for more Accounting downloadable research papers. (igi-global.com)
- Full text search our database of 118,700 titles for Accounting to find related research papers. (igi-global.com)
- 1. When auditing the accounting system it will either pass or fail. (prweb.com)
- Samil Accounting Group is also under investigation and is likely to be banned from auditing other companies for some time. (theregister.co.uk)
- *Auditing is a requirement to sit for the CPA exam in all states, and a requirement for admission to the Boston College M.S. in Accounting program. (bc.edu)
- `Entering and Exiting Collaborative Purchasing Relationships' , with A. Bhimani (LSE), Azzim Gulamhussen (Iscte Business School), and M. Ncube (University of Witwatersrand), International Journal of Accounting Auditing and Performance Evaluation, 2008, Vol. 5, Issue 2. (lse.ac.uk)
- These publications provide up-to-date information on tax accounting related developments including significant federal, state/local and foreign legislative developments, other significant tax technical matters which may have tax accounting implications, and information concerning the implications of converting to IFRS. (pwc.com)
- Enhance auditability with centralized accounting, and streamline reconciliations with supporting references that tie to source systems. (oracle.com)
- Perform monthly bank reconciliations and petty cash/advance reconciliations and enter the month's report in the local/corporate accounting system for supervisor review/posting as required and as segregation of duties allows. (rainforest-alliance.org)
- Reporting to TCF's Chief Operating Officer, the Accounting and HR Specialist will work closely with the Finance Director and provide HR support to the staff. (idealist.org)
- We can support you in building an effective and efficient finance function with a range of accounting, reporting and analytics services. (ey.com)
- Corporate finance executives have a specific concern about the lease accounting standard changes: the effect on shareholder equity. (ibm.com)
- The Major League Soccer Finance/Accounting Internship is open to students who are at least 18 years old and are either a college student (sophomore status or higher preferred), graduate student, or have graduated within six months of their acceptance into the program. (fastweb.com)
- You must have completed your sophomore year, be majoring in finance or accounting, and have experience using Microsoft Excel and Word. (fastweb.com)
- With its authoritative and straightforward definitions and its wide-ranging coverage, this dictionary is essential for students and professionals in accounting and finance. (oxfordreference.com)
- The accounting and finance department offers a curriculum designed to meet the needs of various student interests. (csbsju.edu)
- The major provides the student the opportunity to develop a solid conceptual foundation as well as the skills required for entry-level positions in public, private and governmental accounting and finance. (csbsju.edu)
- The disciplines of accounting and finance require that students develop an ability to think analytically and to organize and categorize a mass of data. (csbsju.edu)
- This concentration, particularly with its strong accounting core, prepares students who wish to pursue careers in a variety of finance-related positions or who plan to attend graduate school. (csbsju.edu)
- Accounting , in the context of a computational infrastructure, is usually not defined as in finance, since it does not necessarily (but may) involve payment statements. (igi-global.com)
- Additional topics include earnings per share, the statement of cash flows, accounting changes, and error corrections. (redlands.edu)
- The IASB sets accounting rules used in the 27-nation EU as well as about 100 other countries across the world. (reuters.com)
- Bank of France Governor, Christian Noyer, who is also a governing council member of the European Central Bank, said on Friday the EU could set its own accounting rules if the IASB does not respond quickly. (reuters.com)
- The proposal from the International Accounting Standards Board (IASB), whose rules are followed in more than 100 countries including European Union members although not the United States, is up for public consultation until July and is likely to be introduced in 2016 or slightly later. (reuters.com)
- He said the Bermuda investments had been arranged for Olympus by two Japanese bankers then working for PaineWebber and who remain at the center of the Olympus accounting scandal. (ibtimes.com)
- March 19 (Reuters) - The accounting scandal at snack maker Diamond Foods in recent months may have shocked shareholders and some California walnut farmers. (huffingtonpost.com)
- In 2014 CIMA created the Global Management Accounting Principles (GMAPs). (wikipedia.org)
- It shows how quantitative methods and analytical techniques can be applied in management accounting solutions to management problems. (abdn.ac.uk)
- It seeks to develop in students an understanding the organisational context as well as the nature of management accounting information. (abdn.ac.uk)
- and management accounting focuses on the measurement, analysis and reporting of information for internal use by management. (wikipedia.org)
- Oracle Accounting Hub Cloud brings disparate accounting systems together into your primary general ledger for a single source of truth, consistently enforcing accounting policies and achieving complete and timely insight. (oracle.com)
- Quickly create accounting subledgers for disparate and disconnected transactional and general ledger systems. (oracle.com)
- Export accounting entries into any of the supported Oracle general ledger formats. (oracle.com)
- Automatically transform, account, and post to the general ledger, and review and fix errors. (oracle.com)
- LONDON (Reuters) - Cooking the books to please banks won't fool investors, a top accounting official said on Monday, rejecting European Union calls for a rapid easing of a rule some policymakers blame for making the credit crunch worse. (reuters.com)
- An investment banker raised concerns about dubious accounting at Japan's disgraced Olympus Corp. as long ago as the 1990s, after he discovered it was using Bermuda-based funds to invent assets and patch up its balance sheet, he told Reuters. (ibtimes.com)
- As International Accounting Manager, you will be a key member of the Accounting Operations team, leading our international accounting team, supporting the monthly close process, and leading the Company's international reporting. (dropbox.com)
- The banker's concerns, which he says were discussed inside Wall Street bank PaineWebber, his employer at the time and the arranger of Bermuda schemes for Olympus, is one of the earliest red flags known to have been raised over the Japanese company's accounting irregularities, which continued for two more decades. (ibtimes.com)
- It is not known whether their resignations are linked to the company's accounting problems. (telegraph.co.uk)
- The definition of a constraint is a regulation which belongs to prescribed bounds and there are four main types of constraints which are the cost-benefit relationship, materiality, Industry Practices and Conservatism, and these constraints are also accounting guidelines which border the hierarchy of qualitative information. (wikipedia.org)
- Students enrolled in the Fox School's undergraduate accounting program will be eligible to apply for the MAcc after completing 90 semester-hour credits (that is, they can apply for admission to the MAcc at the completion of their junior year). (temple.edu)
- The objective of the curriculum sequence is to prepare the undergraduate accounting major for a career in accounting or a related field. (bc.edu)
- With the renewed enthusiasm shown by the market for new listings from China, one would assume that investors had turned the page on all the claims of accounting fraud over the past few years. (forbes.com)
- As we roll out the new AdWords experience , you may notice some changes to the Account budgets page. (google.com)
- In the new AdWords this information will be found with other change history information, on the Account page. (google.com)
- You can also visit the Recent security events page to see security updates for your entire Google Account. (google.com)
- The Last account activity page shows your sign-in records, and includes the information below. (google.com)
- If you don't recognize the activity on the page, like a location or access type, someone might have access to your account because of phishing or malware . (google.com)
- For information on how to perform these actions from a computer online, please go to accounts.live.com , and click "Help Central" at the bottom of the page. (xbox.com)
- EY's network of professionals offer insightful, multi-country services in a connected and consistent manner throughout every stage of the tax life cycle: planning, accounting, compliance and controversy. (ey.com)
- Questions about your PRWeb account or interested in learning more about our news services? (prweb.com)
- Seamount Tax & Accounting Services, Inc. (bbb.org)
- Onsite Accounting & Tax Services, Inc. (bbb.org)
- LTH Accounting & Tax Services, P.C. (bbb.org)
- Midwest Group Accounting & Tax Services Inc. (bbb.org)
- Once you complete settlement of your Student Account, you will be considered officially registered and will be entitled to the use of University services. (bu.edu)
- Founded in 1971, the Berenfeld firm said in an August news release that it had 150 professionals providing accounting, audit, tax, litigation support and advisory services. (bizjournals.com)
- To account for all services and spending, managers and occupants of specific facilities receive mobile app updates. (ibm.com)
- Accounting Computer Solutions brings a long and valued history of ERP and accounting services in the Microsoft Dynamics GP arena. (prlog.org)
- The typical information gathered in the accounting process is the identity of the user, the level of the services delivered, and the time interval in which the services were being used. (igi-global.com)
- Sites and advertisements claiming to provide services to "Boost" your Gamerscore often lead to a compromise of your account. (xbox.com)
- Learn how to create and implement an effective account-based marketing strategy with this comprehensive guide, complete with checklists, worksheets, examples, and advice from more than 12 industry thought leaders. (adobe.com)
- When you create an account budget, you choose a certain amount of money you'd like to spend over a period of time. (google.com)
- You create an account budget for $1,000 for the period of April 1 to April 30. (google.com)
- Fill out the form below to create your GovTrack account. (govtrack.us)
- You do not need to create computer accounts for client computers running Windows 95, Windows 98, Windows Millennium Edition, or Windows XP Home Edition. (microsoft.com)
- You create computer accounts by using the Set Up Computer Wizard. (microsoft.com)
- Contact us to create a shipping account for your company. (fedex.com)
- If you do not have a University of Calgary eID, IT account or Active Living account, it's pretty easy to create an account . (ucalgary.ca)
- Beta Alpha Psi (BAP--National Honorary Fraternity), the Accounting Professional Society (APS), the National Association of Black Accountants (NABA), or Ascend . (temple.edu)
- The traditional accounting concentration provides a broader, more general view of accounting. (csbsju.edu)
- This collection brings together a selection of multi-disciplinary research and commentary from across the physical and social sciences that explores the major inputs and outputs that comprise the world's carbon account. (nature.com)
- For the most recent estimates of research and development, please access the national income and product accounts and the industry economic accounts through BEA's interactive data application . (bea.gov)
- Organized Research (Chart field functions 311, 312, 313, 320) - Organized Research includes all research and development activities of an institution which are separately budgeted and accounted for. (uvm.edu)
- The purpose of this research is to discuss creative accounting limitation through ethical developments, focusing on features as: measurement and behavior. (repec.org)
- Standard Accounts is a modern app for quick and easy invoice management and extensive reporting that provides you with the flexibility to work on the go, using a phone, tablet or laptop. (ibm.com)
- Developments in the field of Water Accounting (i.e. the systematic process of identifying, quantifying, reporting and publishing information about water as a resource) could be used as a basis for such methodologies. (bath.ac.uk)
- This book is aimed squarely at the new learning styles evident with today's students and addresses accounting industry changes as well. (merlot.org)
- Capella is offering our new accounting specializations at a time of tremendous growth in the accounting industry," said Paul Schroeder, senior vice president at Capella. (prweb.com)
- The program provides students with a broad general education and intensive study within the major as preparation for professional careers in public accounting, industry, consulting, government, and not-for-profit institutions. (temple.edu)
- The accounting board, established in 2002 to police the accounting industry in the wake of several high-profile corporate scandals, has faced nothing but pitfalls in getting started. (nypost.com)
- BOSTON - The current liability crisis in the accounting industry is making recruiting difficult. (csmonitor.com)
- But a number of accounting and industry experts spotted red flags some time before. (huffingtonpost.com)
- Our professionals help you get the numbers right by preparing tax accounting calculations, researching technical issues and reviewing transactions, accounting entries and adjustments that may have tax consequences. (ey.com)
- It allows users to set up accounts and categories, record transactions, check spending habits, etc. (sourceforge.net)
- RFC 2139 RADIUS Accounting April 1997 Network Security Transactions between the client and RADIUS accounting server are authenticated through the use of a shared secret, which is never sent over the network. (ietf.org)
- Easily adapt accounting rules so transactions comply with accounting policy changes. (oracle.com)
- Introduction of how transactions are analyzed in T accounts with debits and credits. (uen.org)
- Analyze each of the following transactions discussed so far: receiving cash from the owner of a proprietorship as an investment, paying cash for supplies, paying cash for insurance, buying supplies on account, paying cash on an account, receiving cash from sales, paying cash for an expense, paying cash to an owner of a proprietorship for personal use. (uen.org)
- Work closely with Regional Accounting Manager (RAM) to ensure the daily/monthly activities of the field transactions related to their country activities are sent on time to HQ. (rainforest-alliance.org)
- Ensure foreign transactions are translated in accordance with Accounting Processes & Procedures. (rainforest-alliance.org)
- The Student Account Statement is the primary method of communicating transactions to the student. (dartmouth.edu)
- However, you may view the Account Activity in D-Pay for transactions since the Account Statement and for current Anticipated Aid/Credits. (dartmouth.edu)
- 2059 April 1997 Category: Informational RADIUS Accounting Status of this Memo This memo provides information for the Internet community. (ietf.org)
- RFC 2139 RADIUS Accounting April 1997 session Each service provided by the NAS to a dial-in user constitutes a session, with the beginning of the session defined as the point where service is first provided and the end of the session defined as the point where service is ended. (ietf.org)
- Hynix is bracing itself for fines, and worse, after Korean regulators found it guilty of a $1.75bn accounting fraud. (theregister.co.uk)
- The regulators have the absolute ability to require capital reserves for future writeoffs separate from Tier 1, which would achieve their regulatory requirements and not mess up the accounting," Jones said. (reuters.com)
- Book-keeping and the preparation of company accounts. (bangor.ac.uk)
- Offshore Company Scam: It's the Bank Account Stupid! (escapeartist.com)
- Directors at travel giant TUI have been stripped of their annual bonuses after the company was forced to restate its accounts by £117m last year. (telegraph.co.uk)
- An important message from MidAmerican Energy Company account manager:One of our key accounts recently received an invoice formatted to resemble a MidAmerican Energy bill. (uiowa.edu)
- This is the study of how managers use accounting information in decision-making, planning, directing operations and controlling. (merlot.org)
- Amounts received from utility operations should be recorded in Account 456, Other Electric Revenues, for electric utilities and in Account 495, Other Gas Revenues, for gas utilities. (ferc.gov)
- Any revenues or expenses related to the collection of such taxes from nonutility operations should be included in the appropriate nonutility revenue and expense accounts. (ferc.gov)
- Capella University does not guarantee that the accounting specializations will provide learners with the educational requirements necessary to be eligible to sit for the CPA examination or other professional licensures. (prweb.com)
- You must be majoring in accounting, have completed a minimum of 90 credit hours and have at least a 3.3 GPA to be eligible for this award. (fastweb.com)