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.Bepridil: A long-acting calcium-blocking agent with significant anti-anginal activity. The drug produces significant coronary vasodilation and modest peripheral effects. It has antihypertensive and selective anti-arrhythmia activities and acts as a calmodulin antagonist.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.Benzyl Alcohols: Alcohols derived from the aryl radical (C6H5CH2-) and defined by C6H5CHOH. The concept includes derivatives with any substituents on the benzene ring.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.Glutamate Synthase: An enzyme that catalyzes the formation of 2 molecules of glutamate from glutamine plus alpha-ketoglutarate in the presence of NADPH. EC 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.Diet, High-Fat: Consumption of excessive DIETARY FATS.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.Accounts Payable and Receivable: Short-term debt obligations and assets occurring in the regular course of operational transactions.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.Growth Hormone-Releasing Hormone: A peptide of 44 amino acids in most species that stimulates the release and synthesis of GROWTH HORMONE. GHRF (or GRF) is synthesized by neurons in the ARCUATE NUCLEUS of the HYPOTHALAMUS. After being released into the pituitary portal circulation, GHRF stimulates GH release by the SOMATOTROPHS in the PITUITARY GLAND.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.Brain Concussion: A nonspecific term used to describe transient alterations or loss of consciousness following closed head injuries. The duration of UNCONSCIOUSNESS generally lasts a few seconds, but may persist for several hours. Concussions may be classified as mild, intermediate, and severe. Prolonged periods of unconsciousness (often defined as greater than 6 hours in duration) may be referred to as post-traumatic coma (COMA, POST-HEAD INJURY). (From Rowland, Merritt's Textbook of Neurology, 9th ed, p418)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.MichiganFibroblast Growth Factor 8: A fibroblast growth factor that preferentially activates FIBROBLAST GROWTH FACTOR RECEPTOR 4. It was initially identified as an androgen-induced growth factor and plays a role in regulating growth of human BREAST NEOPLASMS and PROSTATIC NEOPLASMS.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 YorkHSP72 Heat-Shock Proteins: Stress-inducible members of the heat-shock proteins 70 family. HSP72 heat shock proteins function with other MOLECULAR CHAPERONES to mediate PROTEIN FOLDING and to stabilize pre-existent proteins against aggregation.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.Cytogenetic Analysis: Examination of CHROMOSOMES to diagnose, classify, screen for, or manage genetic diseases and abnormalities. Following preparation of the sample, KARYOTYPING is performed and/or the specific chromosomes are analyzed.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.Cloaca: A dilated cavity extended caudally from the hindgut. In adult birds, reptiles, amphibians, and many fishes but few mammals, cloaca is a common chamber into which the digestive, urinary and reproductive tracts discharge their contents. In most mammals, cloaca gives rise to LARGE INTESTINE; URINARY BLADDER; and GENITALIA.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.
(1/43) Expanding coverage via tax credits: trade-offs and outcomes.

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)

(2/43) Activity-based costing via an information system: an application created for a breast imaging center.

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)

(3/43) Perspectives on the pharmaceutical industry.

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)

(4/43) Cost recovery beds in public hospitals in Indonesia.

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)

(5/43) Allowing for differential timing in cost analyses: discounting and annualization.

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)

(6/43) Use of linear programming to estimate impact of changes in a hospital's operating room time allocation on perioperative variable costs.

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)

(7/43) The financial performance of community health centers, 1996-1999.

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)

(8/43) Input-output analysis and the hospital budgeting process.

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)

*  Accounting
... tax accounting and cost accounting. Accounting information systems are designed to support accounting functions and related ... "Accounting Numbers as 'inscription': Action at a Distance and the Development of Accounting." Accounting, Organizations and ... Accounting is facilitated by accounting organizations such as standard-setters, accounting firms and professional bodies. ... Accounting can be divided into several fields including financial accounting, management accounting, external auditing, ...
*  Growth accounting
... was proposed for management accounting in the 1980s but they did not gain on as management tools. The reason ... The accounting result of the growth accounting model is expressed as an index number, in this example 1.015, which depicts the ... We get the following growth accounting from the production data. The growth accounting procedure proceeds as follows. First is ... The production functions are understood and formulated differently in growth accounting and management accounting. In growth ...
*  Mental accounting
A concept first named by Richard Thaler, mental accounting (or psychological accounting) attempts to describe the process ... In mental accounting theory, framing means that the way a person subjectively frames a transaction in their mind will determine ... Mental accounting is subject to many logical fallacies and cognitive biases.[citation needed] Another example of mental ... People may have multiple mental accounts for the same kind of resource. A person may use different monthly budgets for grocery ...
*  Profit (accounting)
Profit, in accounting, is an income distributed to the owner in a profitable market production process (business). Profit is a ... Accounting profits should include economic profits, which are also called economic rents. For instance, a monopoly can have ... Hulten, C.R. (September 2009). "GROWTH ACCOUNTING" (PDF). NATIONAL BUREAU OF ECONOMIC RESEARCH. Jorgenson, D.W.; Ho, M.S.; ... In the business, this figure takes account of marketing strategy, market position, and other methods of increasing returns ...
*  Accounting ethics
Seven goals of accounting ethics education Relate accounting education to moral issues. Recognize issues in accounting that ... In Germany, accounting legislation is governed by "tax law"; in Sweden, by "accounting law"; and in the United Kingdom, by the ... Accounting Ethics: Critical Perspectives on Business and Management (Changes in the Code of Ethics of the U.S. Accounting ... It is creative accounting." -Ian Griffiths in 1986, describing creative accounting From the 1980s to the present there have ...
*  Reconciliation (accounting)
According to GAAP, account reconciliation is a process that is performed through account conversion or double-entry accounting ... GAAP states that the purpose of account reconciliation is to provide accuracy and consistency in financial accounts. To ensure ... An account reconciliation may be prepared on a daily, monthly, or annual basis." GAAP (The Generally Accepted Accounting ... This is the most common approach of account reconciliation. This method is done by using accounting software. The second method ...
*  Sales (accounting)
In bookkeeping, accounting, and finance, Net sales are operating revenues earned by a company for selling its products or ... From an accounting standpoint, sales do not occur until the product is delivered. "Outstanding orders" refers to sales orders ... In double-entry bookkeeping, a sale of merchandise is recorded in the general journal as a debit to cash or accounts receivable ... Williams, Jan R.; Haka, Susan F.; Bettner, Mark S.; Carcello, Joseph V. (2006). Financial Accounting (12th ed.). Boston, Mass: ...
*  Construction accounting
... is a form of project accounting applied to construction projects. See also production accounting. ... Construction accounting may also need to account for vehicles and equipment, which may or may not be owned by the company as a ... Construction accounting is a vitally necessary form of accounting, especially when multiple contracts come into play. The ... Construction accounting requires invoicing and vendor payment, more or less as to the amount of business done. In the United ...
*  Accounting (UIL)
Accounting is designed to test students' understanding of general accounting principles and practices used in the business ... account classification, journalizing, posting, bank reconciliation, payroll, and other items related to the basic accounting ... Accounting is one of several academic events sanctioned by the University Interscholastic League. The contest began in the 1986 ... The test covers elementary principles and practices of accounting for sole proprietorships, partnerships, and corporations, and ...
*  Social accounting
... challenges conventional accounting, in particular financial accounting, for giving a narrow image of the ... See M.R. Mathews,'Towards a Mega-Theory of Accounting' in: Gray and Guthrie, Social Accounting, Mega Accounting and Beyond: A ... Accounting for Value Accounting for Sustainability Centre for Social and Environmental Accounting Research Institute for Social ... Social accounting (also known as social accounting and auditing, social accountability, social and environmental accounting, ...
*  Hedge accounting
However, not all hedges are designated for special accounting treatment. Accounting standards enable hedge accounting for three ... Hedge Accounting Journal Entries [1] Comparing Hedge Accounting Under GAAP and IFRS 9. ... most of the mark-to-market derivative volatility will be offset in the profit and loss account. To achieve hedge accounting ... of the International Accounting Standards Board Fair value accounting "IAS 39 Financial Instruments: Recognition and ...
*  Lean accounting
When moving from traditional accounting methods to lean accounting there is no "change of accounting" because the external ... These include the month-end close, accounts payable, accounts receivable, payroll, cost accounting, expense reporting, and so ... generally accepted accounting principles). Lean accounting fully complies with all statutory and generally accepted accounting ... and Tools of Lean Accounting" (PPT) (Lean Accounting PPT). While the methods of lean accounting are continually evolving, the ...
*  Gain (accounting)
In financial accounting, a gain is the increase in owner's equity resulting from something other than the day to day earnings ... List of accounting topics Roman L. Weil; Michael W. Maher (14 June 2005). Handbook of Cost Management. John Wiley & Sons. p. 69 ... Under US GAAP (US Generally Accepted Accounting Principles) a gain or loss is "realized" when the market value of an investment ... in this case the gain or the loss in question is reported in an income statement account. The gain (loss) is instead called " ...
*  The Accounting
... is a 1958 novel by Scottish writer Bruce Marshall, published as The Bank Audit in the UK. The scene of this ...
*  Accounting analyst
The accounting analyst will most likely hold an accounting qualification. The analyst may have an MBA degree with an Accounting ... As an example, the accounting analyst may work for a financial research company evaluating differing financial accounting ... An accounting analyst evaluates public company financial statements. Public companies issue these (10-K) annual financial ... Or, he/she may have additional experience in applying international accounting standards based on the rules put out by the ...
*  Balance (accounting)
In an accounting period, "balance" reflects the net value of assets and liabilities. To better understand balance in the ... In banking and accountancy, the outstanding balance is the amount of money owed, (or due), that remains in a deposit account. ... The opposite is true when the total credit exceeds total debits, the account indicates a credit balance. If the debit/credit ... The first "balancing" of books, or of the balance sheet financial statement in accounting is to check iterations (trial balance ...
*  Engineering Accounting
... is a subset of Project accounting. The target of Engineering Accounting is to properly track and report ... It differs from Construction Accounting due to the basis of the inputs and the goals of the reporting. Engineering Accounting ... Engineering Accounting is a field that identifies project scope then measures and communicates costs of a projects outcomes. ... Engineering Accounting is a field long overdue for study as the costs associated with engineering has risen to 12.5% http:// ...
*  Reserve (accounting)
In financial accounting, reserve is any part of shareholders' equity, except for basic share capital. In nonprofit accounting, ... There are different types of reserves used in financial accounting like capital reserves, revenue reserves, statutory reserves ... This is inconsistent with the terminology suggested by International Accounting Standards Board. For more information about ... accumulated accounting profits, or in the case of nonprofits, operating surpluses. However, profits may be distributed also to ...
*  Fund accounting
The label, fund accounting, has also been applied to investment accounting, portfolio accounting or securities accounting - all ... Fund accounting is an accounting system for recording resources whose use has been limited by the donor, grant authority, ... If the organisation is small it may use a cash basis accounting but larger ones generally use accrual basis accounting for ... However, each federal agency maintains its own self-balancing set of accounts. The general fund is used to account for receipts ...
*  Management accounting
Lean accounting Resource Consumption Accounting Standard cost accounting Throughput accounting Transfer pricing Differences ... In management accounting or managerial accounting, managers use the provisions of accounting information in order to better ... Focus: Financial accounting focuses on the company as a whole. Management accounting provides detailed and disagregated ... Given the above, one view of the progression of the accounting and finance career path is that financial accounting is a ...
*  Financial accounting
Constant item purchasing power accounting Historical cost accounting Philosophy of accounting Accounting analyst, whose job ... Financial accounting aims at finding out results of accounting year in the form of Profit and Loss Account and Balance Sheet. ... While financial accounting is used to prepare accounting information for people outside the organization or not involved in the ... Financial accounting (or financial accountancy) is the field of accounting concerned with the summary, analysis and reporting ...
*  Accounting irregularity
An accounting irregularity is an accounting term for practise that does not conform to the normal laws, practises and rules of ... Accounting irregularities are commonly distinguished from unintentional mistakes or errors. Accounting irregularities are often ... Accounting irregularities can consist of intentionally misstating amounts and other information in financial statements, or ... John W. Hendrikse, Leigh Hendrikse, "8.6 Accounting Irregularities", Business governance handbook, p. 84 Benny K B Kwok, ...
*  Confidence accounting
... is a method of accounting whereby some of the figures are expressed not as single point estimates, but ... Confidence Accounting: A Proposal published in 2012 by ACCA, CISI and Long Finance Confidence Accounting discussion and reports ... of its accounts within the 90% error band forecast. Confidence accounting can be criticized for: adding further complexity to ... "stochastic accounting". Confidence accounting has the alleged advantages of: Being more scientific. Most scientific ...
*  Bench Accounting
... , branded as Bench, is a five-year-old fintech company that automates accounting tasks to organize the ... "Canadian Startup Bench Accounting Raises $1 Million from VCs and Angels". Techvibes. Retrieved 2017-11-15. "Bench raises $16 ... Unlike traditional accounting solutions, the company provides subscription access to proprietary, cloud-based software in ... In January 2014, Bench Accounting raised $1 Million from VCs and Angels. In 2016, they raised $16 million in Series B funding, ...
*  Governmental accounting
The governmental accounting system has a different focus for measuring accounting than private sector accounting. Rather than ... Government accounting refers to the field of accounting that specifically finds application in the public sector or government ... The unique objectives of government accounting do not preclude the use of the double entry accounting system. There can, ... At the federal level, the Federal Accounting Standards Advisory Board (FASAB) sets forth the accounting standards to follow. ...
CA/B - Cost Accounting and Budget | AcronymAttic  CA/B - Cost Accounting and Budget | AcronymAttic
CA/B stands for Cost Accounting and Budget. CA/B is defined as Cost Accounting and Budget very frequently. ... Provides conceptual information about budgeting in cost accounting. About cost accounting budget models ... In cost accounting, a budget is a financial plan that includes both financial and non-financial information. Its most obvious ... APA style: CA/B. (n.d.) Acronym Attic. (2017). Retrieved December 16 2017 from ...
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South Sudan implements a road map to introduce and institutionalize National Health Accounts | WHO | Regional Office for Africa  South Sudan implements a road map to introduce and institutionalize National Health Accounts | WHO | Regional Office for Africa
... and partners has commenced the implementation of a road map to introduce and institutionalize National Health Accounts(NHA) in ... South Sudan implements a road map to introduce and institutionalize National Health Accounts ... South Sudan implements a road map to introduce and institutionalize National Health Accounts... ... and partners has commenced the implementation of a road map to introduce and institutionalize National Health Accounts(NHA) in ...
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Carbon Accounting  Carbon Accounting
... is crucial to efforts to tackle climate change. This collection highlights key physical and social science ... Footprints and accounting. * Nature Climate Change , Article The carbon footprint of global tourism Tourism is a significant ... Carbon accounting is crucial to efforts to tackle climate change, providing data on where emissions emanate and where they are ... Origin and destination accounting perspectives are used to provide a comprehensive assessment of global tourism's carbon ...
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Accounting | Academics  Accounting | Academics
Accounting systems are studied from an accounting cycles perspective, emphasizing the nature and relevance of accounting ... ACC 301 - INTERMEDIATE ACCOUNTING I3. This course is the first of a two-course financial accounting series, providing an in- ... depth study of the accounting cycle, conceptual framework of financial accounting, valuation of balance sheet accounts, ... ACC 302 - INTERMEDIATE ACCOUNTING II3. This course is the second of a two-course financial accounting series, providng an in- ...
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Management accounting - Wikipedia  Management accounting - Wikipedia
Lean accounting (accounting for lean enterprise)[edit]. Main article: Lean accounting. In the mid- to late-1990s several books ... In management accounting or managerial accounting, managers use the provisions of accounting information in order to better ... Resource consumption accounting (RCA)[edit]. Main article: Resource Consumption Accounting. Resource consumption accounting ( ... Main article: Throughput accounting. The most significant recent direction in managerial accounting is throughput accounting; ...
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Basic Accounting - English  Basic Accounting - English
what is the entry for bad debts?,br /, Bad debts a/c dr.,br /, to debtors a/c.,br /,2. What is concept of accounting..?,br /, ... what is accounts receivable and accounts payable and how to,br /,use accounts receivable and accounts payable?,br /,Accounts ... what is accounts receivable and accounts payable and how to,br /, use accounts receivable and accounts payable?,br /,Accounts ... What is suspense Account?,br /, suspense account is an account when the trail balance is shown different between debit and ...
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Micro Accounting  Micro Accounting
... can also refer to accounting at the individual or subunit component level of an enterprise or entity. It is ... diametrically opposed to macro accounting, which is concerned with accounting at the aggregate or national level. ... Accounting at a personal, corporate or government level. ... DEFINITION of 'Micro Accounting'. Accounting at a personal, ... BREAKING DOWN 'Micro Accounting'. As conventional accounting is more like micro accounting than macro accounting (which is ...
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Accounting Method  Accounting Method
... method refers to the rules a company follows in reporting revenues and expenses in accrual accounting and cash accounting. ... When is accrual accounting more useful than cash accounting? The accrual accounting method is more useful when a person or ... BREAKING DOWN 'Accounting Method'. Cash accounting is an accounting method that is relatively simple and is commonly used by ... Accrual Accounting in SAP Accrual accounting practices are handled through the Statutory Accounting Principles and the Systems ...
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Accounting Software -  Accounting Software -
Accounting Software Software. Free, secure and fast downloads from the largest Open Source applications and software directory ... openbravo xtuple postbooks erp accounting openbravo erp crm accounting c# erp java pos ... Accounting Software. * Unleash Your Cloud with this FREE Download. Leverage the power of multi-cloud and stay in control of ... MyPhpMoney is a tool written in PHP to manage bank accounts thru a web interface. It uses mysql to store data and relies on ...
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Accounting Software -  Accounting Software -
Accounting Software Software. Free, secure and fast downloads from the largest Open Source applications and software directory ... wanda accounting. this pice of software will be a full webservice for accounting. the accounting will be used for wifi projects ... Web-based Business Accounting and ERP. Web-based Business Accounting and ERP solution incorporating Accounts Payable and ... sme accounting. An open source web based accounting work with Agile methodology in mind. Based on Spring Framework and ...
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Accounting  Accounting
310 Intermediate Accounting I (4 credits) An in-depth review of the accounting environment and the nature of accounting ... 320 Intermediate Accounting II (4 credits) Explore how enterprises account for liabilities and equity accounts, including ... Prerequisite: 310 Intermediate Accounting I or equivalent.. 415 Tax Accounting (4 credits) Examine how to determine federal and ... Prerequisite: 210 Principles of Financial Accounting and Reporting or equivalent.. 421 Government and Not-for-Profit Accounting ...
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ASA Accounting Student Association  ASA Accounting Student Association
5,000 every year to the accounting department which helps with updating the classroom technology in the accounting lab. Our ... The Accounting Student Association - Beta Alpha Psi is an Eller club open to all students who are interested in learning more ... Attending meetings is a valuable way to learn more about what size firm you are interested in, which line of accounting you ... Presenters visit ASAB and speak on a variety of accounting and business-related topics in addition to informing the club about ...
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Category:Accounting - Wikimedia Commons  Category:Accounting - Wikimedia Commons
Accounting · (. eo. ) Kontado · (. es. ) Contabilidad · (. et. ) Raamatupidamine · (. eu. ) Kontabilitate · (. fa. ) حسابداری · ... The article Accounting on Wikipedia projects: (. af. ) Rekeningkunde · (. als. ) Buchhaltung · (. ar. ) محاسبة · (. bat-smg. ) ... Accounting in Japan, Taisho era - Man with an Abacus and an Account Book, beside Irori (1914 by Elstner Hilton).jpg 1,796 × ... Accounting, Kontadorya, Kontadurya, Akaunting (tl); Comptable, Comptabilitat financera (ca); ගණකාධිකාරි (si); Accounting, บัญชี ...
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Tax accounting - EY - Turkey  Tax accounting - EY - Turkey
Tax accounting: supporting quarterly and annual tax provision calculations, validating tax balance sheet accounts and ... Tax accounting. Today's business and tax environment is increasingly complex, there are more and more demands for transparency ... implementing new accounting standards under IFRS and/or local GAAP. * Tax function performance: improving operating strategy ...
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Category:ja:Accounting - Wiktionary  Category:ja:Accounting - Wiktionary
Fundamental » All languages » Japanese » All topics » Society » Business » Finance » Accounting. Japanese terms related to ... Pages in category "ja:Accounting". The following 9 pages are in this category, out of 9 total. ... Retrieved from "" ...
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Affiliate marketing accounting software  Affiliate marketing accounting software
... ref free useful materials about affiliate marketing accounting software and other materials for affiliate marketing accounting ... Affiliate marketing accounting software * 1. Affiliate marketing accounting software In this file, you can ref free useful ... So, say you wanted to throw all of your accounting history into Indinero from all of 2010, all you'd have to do is export from ... I was completely lost with my 2010 taxes at the beginning of this year when I was trying to figure all of this accounting crap ...
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Tax Accounting Insights: PwC  Tax Accounting Insights: PwC
This publication provides up-to-date information on tax accounting related developments including significant federal, state/ ... Tax accounting-FASB adds stock compensation tax accounting topics to its agenda. FASB adds stock compensation tax accounting ... Tax accounting considerations under BBA. BBA - tax accounting under the new partnership audit and adjustment rules ... ESMA issues statement on accounting for tax law changes. ESMA issues public statement on Accounting for Income Tax consequences ...
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Final Accounting  Final Accounting
... by Rob May June 15, 2003, 10:52 pm. 44 Views ... by mentioning the book Final Accounting: Ambition, Greed, and ...
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Wiley-VCH - Accounting  Wiley-VCH - Accounting
General & Introductory Accounting. Accounting Technology. Accounting Theory. Advanced Accounting. Intermediate Accounting. ... Government Accounting. International Accounting. Special Industry Accounting. Taxation. Corporate Taxation. Individual Taxation ... Corporate/Managerial Accounting. CPA / Review. CPA / Practice. GAAP. Financial Accounting. ...
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  • 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. (
  • 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. (
  • In mental accounting theory, framing means that the way a person subjectively frames a transaction in their mind will determine the utility they receive or expect. (
  • This concept is similarly used in prospect theory, and many mental accounting theorists adopt that theory as the value function in their analysis. (
  • What is the proper accounting for revenues received from the States, or other political subdivisions of the United States for collecting and remitting certain withholding, sales, local occupational, etc. taxes? (
  • 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. (
  • 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. (
  • Origin and destination accounting perspectives are used to provide a comprehensive assessment of global tourism's carbon footprint. (
  • This course is designed to provide an introduction to financial accounting from the users' perspectives. (
  • Abstract This document describes a protocol for carrying accounting information between a Network Access Server and a shared Accounting Server. (
  • Double-entry bookkeeping developed in medieval Europe, and accounting split into financial accounting and management accounting with the development of joint-stock companies. (
  • Growth accounting was proposed for management accounting in the 1980s but they did not gain on as management tools. (
  • The production functions are understood and formulated differently in growth accounting and management accounting. (
  • The Institute regularly publishes articles in various publications and distributes a journal to members The Institute of Accounting and Commerce (IAC) was established in 1927 as a provider of distance learning education and a professional management institute. (
  • 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. (
  • The Internal Revenue Service requires taxpayers to choose an accounting method that accurately reflects their income and to be consistent in their choice of accounting method from year to year. (
  • Accounting began to transition into an organized profession in the nineteenth century, with local professional bodies in England merging to form the Institute of Chartered Accountants in England and Wales in 1880. (
  • 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. (
  • Traditional carbon accounting attributes gap between consumption- and production-based emissions to international trade. (
  • 415 Tax Accounting (4 credits) Examine how to determine federal and state income tax liability for individuals, corporations and partnerships. (
  • The accounting result is obtained by subtracting the weighted growth rates of the inputs from the growth rate of the output. (
  • 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. (
  • In 2009 the Institute changed to become a professional accounting membership body only and is registered in South Africa as a non-profit company (NPC) (Reg. (
  • RE: The Professional: Institute of Accounting and Commerce" (PDF). (
  • The RADIUS accounting server is responsible for receiving the accounting request and returning a response to the client indicating that it has successfully received the request. (
  • Since I just praised corporations below, let be 'fair and balanced' by mentioning the book Final Accounting: Ambition, Greed, and the Fall of Arthur Anderson . (
  • Cost accounting is the process of translating these estimates and data into knowledge that will ultimately be used to guide decision-making. (
  • A concept first named by Richard Thaler, mental accounting (or psychological accounting) attempts to describe the process whereby people code, categorize and evaluate economic outcomes. (
  • 2059 April 1997 Category: Informational RADIUS Accounting Status of this Memo This memo provides information for the Internet community. (
  • Accrual accounting is an important method of measuring the performance and position of a company. (
  • 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. (
  • Carbon accounting is crucial to efforts to tackle climate change, providing data on where emissions emanate and where they are absorbed. (
  • One detailed application of mental accounting, the behavioral life cycle hypothesis (Shefrin & Thaler 1988), posits that people mentally frame assets as belonging to either current income, current wealth or future income and this has implications for their behavior as the accounts are largely non-fungible and marginal propensity to consume out of each account is different. (
  • The Accounting Certificate fulfills one of the major requirements for students who want to take the Certified Public Accountant (CPA) examination. (
  • The Accounting certificate provides occupational training and preparation for entry-level clerical and technical positions in various accounting careers. (
  • This certificate provides fundamental occupational training and preparation for entry level accounting clerk positions. (