System of recording financial transactions.
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.
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.
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.
Elements of limited time intervals, contributing to particular results or situations.
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-based representation of physical systems and phenomena such as chemical processes.
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.
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 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.
The genetic constitution of the individual, comprising the ALLELES present at each GENETIC LOCUS.
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.
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.
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.
A procedure consisting of a sequence of algebraic formulas and/or logical steps to calculate or determine a given task.
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.
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.
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.
Genotypic differences observed among individuals in a population.
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.
Absolute, comparative, or differential costs pertaining to services, institutions, resources, etc., or the analysis and study of these costs.
An infant during the first month after birth.
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.
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.
Studies in which variables relating to an individual or group of individuals are assessed over a period of time.
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.
Individuals whose ancestral origins are in the continent of Europe.
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.
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.
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.
The outward appearance of the individual. It is the product of interactions between genes, and between the GENOTYPE and the environment.
A single nucleotide variation in a genetic sequence that occurs at appreciable frequency in the population.
The relationships of groups of organisms as reflected by their genetic makeup.
Application of statistical procedures to analyze specific observed or assumed facts from a particular study.
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.
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.
A multistage process that includes cloning, physical mapping, subcloning, determination of the DNA SEQUENCE, and information analysis.
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.
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.
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)
Social and economic factors that characterize the individual or group within the social structure.
Genetic loci associated with a QUANTITATIVE TRAIT.
The sequence of PURINES and PYRIMIDINES in nucleic acids and polynucleotides. It is also called nucleotide sequence.
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.
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)
Mathematical procedure that transforms a number of possibly correlated variables into a smaller number of uncorrelated variables called principal components.
The condition in which reasonable knowledge regarding risks, benefits, or the future is not available.
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)
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.
A latent susceptibility to disease at the genetic level, which may be activated under certain conditions.
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.
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.
A country spanning from central Asia to the Pacific Ocean.
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.
A statistical technique that isolates and assesses the contributions of categorical independent variables to variation in the mean of a continuous dependent variable.
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).
Persons living in the United States having origins in any of the black groups of Africa.
The status during which female mammals carry their developing young (EMBRYOS or FETUSES) in utero before birth, beginning from FERTILIZATION to BIRTH.
The external elements and conditions which surround, influence, and affect the life and development of an organism or population.
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)
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.
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.
The rate dynamics in chemical or physical systems.
Damage inflicted on the body as the direct or indirect result of an external force, with or without disruption of structural continuity.
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)
The gradual irreversible changes in structure and function of an organism that occur as a result of the passage of time.
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.
Any method used for determining the location of and relative distances between genes on a chromosome.
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.
Levels within a diagnostic group which are established by various measurement criteria applied to the seriousness of a patient's disorder.
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.
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.
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.
The confinement of a patient in a hospital.
Techniques which study entities using their topological, geometric, or geographic properties.
Variant forms of the same gene, occupying the same locus on homologous CHROMOSOMES, and governing the variants in production of the same gene product.
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.
Individuals whose ancestral origins are in the continent of Africa.
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.
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.
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.
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.
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.
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.
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.
The production of offspring by selective mating or HYBRIDIZATION, GENETIC in animals or plants.
The proportion of one particular in the total of all ALLELES for one genetic locus in a breeding POPULATION.
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.
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.
Groups of individuals whose putative ancestry is from native continental populations based on similarities in physical appearance.
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.
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.
A group of people with a common cultural heritage that sets them apart from others in a variety of social relationships.
A characteristic showing quantitative inheritance such as SKIN PIGMENTATION in humans. (From A Dictionary of Genetics, 4th ed)
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.
Statistical interpretation and description of a population with reference to distribution, composition, or structure.
The pattern of any process, or the interrelationship of phenomena, which affects growth or change within a population.
The process of cumulative change at the level of DNA; RNA; and PROTEINS, over successive generations.
Factors which produce cessation of all vital bodily functions. They can be analyzed from an epidemiologic viewpoint.
The study of chance processes or the relative frequency characterizing a chance process.
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.
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.
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.
The co-inheritance of two or more non-allelic GENES due to their being located more or less closely on the same CHROMOSOME.
Economic aspects related to the management and operation of a hospital.
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)
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.
The mass or quantity of heaviness of an individual. It is expressed by units of pounds or kilograms.
Liquid chromatographic techniques which feature high inlet pressures, high sensitivity, and high speed.
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.
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.
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.
Disorders affecting TWINS, one or both, at any age.
The protection, preservation, restoration, and rational use of all resources in the total environment.
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.
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.
All deaths reported in a given population.
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.
Assessment of psychological variables by the application of mathematical procedures.
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.
Woody, usually tall, perennial higher plants (Angiosperms, Gymnosperms, and some Pterophyta) having usually a main stem and numerous branches.
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)
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.
A systematic collection of factual data pertaining to health and disease in a human population within a given geographic area.
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.
Elements of residence that characterize a population. They are applicable in determining need for and utilization of health services.
The physical measurements of a body.
Sequential operating programs and data which instruct the functioning of a digital computer.
The systems and processes involved in the establishment, support, management, and operation of registers, e.g., disease registers.
The largest country in North America, comprising 10 provinces and three territories. Its capital is Ottawa.
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).
Inhaling and exhaling the smoke of burning TOBACCO.
Theoretical representations that simulate psychological processes and/or social processes. These include the use of mathematical equations, computers, and other electronic equipment.
Excrement from the INTESTINES, containing unabsorbed solids, waste products, secretions, and BACTERIA of the DIGESTIVE SYSTEM.
A phenotypically recognizable genetic trait which can be used to identify a genetic locus, a linkage group, or a recombination event.
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.
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.
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 used experimentally or theoretically to study molecular shape, electronic properties, or interactions; includes analogous molecules, computer-generated graphics, and mechanical structures.
The process of cumulative change over successive generations through which organisms acquire their distinguishing morphological and physiological characteristics.
A social group consisting of parents or parent substitutes and children.
Differential and non-random reproduction of different genotypes, operating to alter the gene frequencies within a population.
The science of developing, caring for, or cultivating forests.
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.
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.
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 attainment or level of education of individuals.
The longterm manifestations of WEATHER. (McGraw-Hill Dictionary of Scientific and Technical Terms, 6th ed)
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.
The obtaining and management of funds for hospital needs and responsibility for fiscal affairs.
Ratio of output to effort, or the ratio of effort produced to energy expended.
Revenues or receipts accruing from business enterprise, labor, or invested capital.
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.
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.
Regular course of eating and drinking adopted by a person or animal.
The application of mathematical formulas and statistical techniques to the testing and quantifying of economic theories and the solution of economic problems.
The level of health of the individual, group, or population as subjectively assessed by the individual or by more objective measures.
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.
The probability that an event will occur. It encompasses a variety of measures of the probability of a generally unfavorable outcome.
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.
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 wherein emotional factors predominate.
A rating of a body of water based on measurable physical, chemical, and biological characteristics.
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.
A stratum of people with similar position and prestige; includes social stratification. Social class is measured by criteria such as education, occupation, and income.
The determination of the pattern of genes expressed at the level of GENETIC TRANSCRIPTION, under specific circumstances or in a specific cell.
Any combustible hydrocarbon deposit formed from the remains of prehistoric organisms. Examples are petroleum, coal, and natural gas.
Pathological conditions involving the CARDIOVASCULAR SYSTEM including the HEART; the BLOOD VESSELS; or the PERICARDIUM.
Depressive states usually of moderate intensity in contrast with major depression present in neurotic and psychotic disorders.
Processes that incorporate some element of randomness, used particularly to refer to a time series of random variables.
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.
The smallest continent and an independent country, comprising six states and two territories. Its capital is Canberra.
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)
Disturbances in mental processes related to learning, thinking, reasoning, and judgment.
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.
Behaviors associated with the ingesting of alcoholic beverages, including social drinking.
The parts of a macromolecule that directly participate in its specific combination with another molecule.
The science, art or practice of cultivating soil, producing crops, and raising livestock.
Includes the spectrum of human immunodeficiency virus infections that range from asymptomatic seropositivity, thru AIDS-related complex (ARC), to acquired immunodeficiency syndrome (AIDS).
Biochemical identification of mutational changes in a nucleotide sequence.
An individual having different alleles at one or more loci regarding a specific character.
Differences in access to or availability of medical facilities and services.
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.
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).
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.
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.
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.
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).
The obtaining and management of funds for institutional needs and responsibility for fiscal affairs.
The aggregate of social and cultural institutions, forms, patterns, and processes that influence the life of an individual or community.
A large lobed glandular organ in the abdomen of vertebrates that is responsible for detoxification, metabolism, synthesis and storage of various substances.
Research techniques that focus on study designs and data gathering methods in human and animal populations.
The cycle by which the element carbon is exchanged between organic matter and the earth's physical environment.
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.
Deliberate breeding of two different individuals that results in offspring that carry part of the genetic material of each parent. The parent organisms must be genetically compatible and may be from different varieties or closely related species.

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.
ExpertRating offers an online Cost Accounting Skills Test. Candidates who pass the Cost Accounting Skills Test receive a hard copy Cost Accounting Skills Test certificate of accomplishment. The Cost Accounting Skills Test can be taken from any computer with an internet connection.
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
Learn how the Public Employees Pension Reform Act of 2013 (PEPRA) alters the way CalPERS retirement and health benefits are applied, among other changes.
By June Wise. September 3, 2015 (San Diegos East County) -- A Kentucky county clerk, Kim Davis, has stirred controversy for defying a federal court order to issue marriage licenses after the Supreme Court declared marriage a constitutional right for same-sex couples. She claims giving gay couples licenses to wed would violate her religious beliefs, yet she has refused to resign. Today, a judge ordered her jailed for contempt of court.. If government workers could refuse to serve the public anytime a law conflicts with their private religious views, that would be a dangerous and trouble-prone path. Divorce, birth control, war, and blood transfusions are all prohibited in some religions. Some faiths ban immodest dress, adultery, consumption of caffeine or alcohol, musical instruments, celebrating birthdays, serving certain foods, and seeking psychiatric care. Should public employees in jobs with responsibilities for such matters be able to refuse to follow laws governing all of these issues and ...
Coalition Letter signed by NACo opposing the Public Employee Pension Transparency Act (PEPTA) | Tax & Finance, Intergovernmental Affairs
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.
Lanny Ebenstein, a frequent contributor to the Santa Barbara News-Press opinion page who often goes after employee unions and pensions, is taking his fight statewide.. At a time when the public is becoming more and more disgruntled at the salary and pensions of government employees, Ebenstein - who, as president of the newly formed California Center for Public Policy, recently issued a report on public employee compensation - is set to file a petition with the state to introduce a ballot measure that, if passed, would end collective bargaining for all city, county, and state employees. The bottom line is public employees have higher pay, better benefits, more days off, greater job security, and especially higher pensions than the private sector, Ebenstein explained.. Public-sector collective bargaining is an idea that has come and gone, Ebenstein said. The issue should be a nonpartisan one, he stated, explaining that if public employees were paid a fair wage, more money could be open for ...
How is Cost Accounting and Budget abbreviated? CA/B stands for Cost Accounting and Budget. CA/B is defined as Cost Accounting and Budget very frequently.
The upward escalation of the morbidity rate in India has led to an increased demand for hospital services. At the same time, the hospital management rises the health care cost substantially in India to harvest at the right time. Similarly, the hospitals doubled the patient care charges, as the admission in the hospitals become a nightmare for the people. Here, the paper attempts to understand the difference between the actual cost spent by the hospital and a bill produced to a patient for a normal vaginal delivery through cost accounting model. With a combined prospective and retrospective approach, the author has done cost accounting for a normal vaginal delivery using a fixed-unfixed cost accounting framework. Using the convenience sampling technique, 30 records were audited and 8 normal deliveries were observed. The tool was developed by the investigator, which consists of the demographic data and observation checklist of consumables including drugs, equipment, furniture, and fittings. The maternal
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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 ...
TY - JOUR. T1 - Epidemiology and etiology of blood stream infections in a Belgian burn wound center. AU - Costescu Strachinaru, Diana Isabela. AU - Gallez, Jean-Luc. AU - Francois, Pierre-Michel. AU - Baekelandt, Dries. AU - Paridaens, Marie-Sophie. AU - Pirnay, Jean-Paul. AU - De Vos, Daniel. AU - Djebara, Sarah. AU - Vanbrabant, Peter. AU - Strachinaru, Mihai. AU - Soentjens, Patrick. N1 - FTX. PY - 2021. Y1 - 2021. N2 - Background: Infections are a major cause of morbidity in burn patients. We aimed to investigate the epidemiology and antibiotic susceptibility of blood stream infections in order to gain a better understanding of their role and burden in our Burn Wound Center.Methods: This retrospective epidemiological investigation analyzed data derived from medical files of patients admitted to our Burn Wound Center having had at least one positive blood culture between 1 January and 31 December 2018. We focused on the prevalence of causative agents in blood stream infections in function of ...
We are pleased to have the chance to interview Dr. Reginald Lee, author of Lies, Damned Lies, and Cost Accounting: How Capacity Management Enables Improved Cost and Cash Flow Management, and the founder of the Cash Flow Innovation Lab. | Lies, Damned Lies, and Cost Accounting: Interview with Dr. Reginald Lee Friday, October 7, 2016 on The Soul of Enterprise: Business in the Knowledge Economy | VoiceAmerica - The Leader in Internet Media
TALLAHASSEE -- House Appropriations chief Sam Bell said Friday the 1987 budget will be ``austere`` at best and may lack funds for needed increases, including planned salary increase for public employees. Unless the Legislature can find new sources of revenue, the 1987-88 budget will have to be little nothing more than a continuation of the 1986-87 budget, Bell said. That would mean no new programs, and the cancellation of planned 5 percent pay raises for teachers and other public employees. Even a bare-bones budget, including increases that must be made, the planned salary raises and annual equipment purchases, would cost $500 million more than the state will have. But Florida`s constitution prohibits deficit budgeting, so the Legislature must either find new sources of revenue or start making cuts, Bell said.
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.
Massachusetts general law provides job safety and health protection for state employees through the promotion of safe and healthful work conditions.. ...
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Superbugs are infecting people in hospitals and there is increasing evidence that improper hospital cleaning and inadequate staffing levels, due to contracting out and lay-offs, are key reasons for this problem.
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...
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.
Cost Accounting Assignment Help, Determine the single limiting factor, Determine the Single Limiting Factor A company manufactures and sells three products as A, B and C. The unit cost and revenue structure for every product and its maximum forecast demand for the coming period are given as: Product
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Cost Accounting Assignment Help, Calculate capacity ratio and efficiency ratio, Woodall Ltd has two production departments, X and Y. For month 2, the company budgets its overhead costs as: X Y Variable overhead $23,000 $42,000 Fixed overhead
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The Wound Center of Niagara, the areas first comprehensive wound care facility, will hold a ribbon-cutting ceremony and open house from 3 to 6 p.m. Thursday, Nov. 7.
The innovative Providence Tarzana Wound Center in Tarzana, CA, is designed specifically for evaluation and treatment of chronic, non-healing wounds.
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 ...
Cost Accounting Homework Solutions Online. Looking for cost accounting homework solutions online? Contact with us. We have the best cost accounting experts from all over the world. We provide initiated online service and coordinators on chat 24x7 to help students with their all kinds of queries. ...
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 ...
» PEF mental health professionals talk real repercussions of slashing budget, closing facilities | New York State Public Employees Federation
An independent assessment of Nevadas public employee pension plan set for review Wednesday gives the retirement program good marks, suggesting its unfunded liability will decline over the next 30 years, requiring lower taxpayer-backed contributions to keep fiscally healthy.
The Public Employee Retirement Research and Administration Scholarship is open to full- or part-time graduate students studying public administration, finance, business administration, or social sc...
2:24 pm (The following post was authored by Colin Watts, President of Weight Watchers Health Solutions. Weight Watchers is a member of the Healthcare Leadership Council.). In our conversations with employers, were often asked: What works better when it comes to employee wellness programs - penalties or incentives? In other words, should we use a carrot, a stick or some combination? Its a great question and one were studying closely through our research. One interesting example is a program Weight Watchers is supporting for the Oregon Educators Benefit Board (OEBB) and Oregon Public Employees Benefit Board (PEBB), which provide health insurance coverage to state teachers and public employees.. In 2009, obesity-related ailments were driving health care costs for the State of Oregon public employees and educators to the tune of nearly $1.6 billion. At the same time, in partnership with OEBB and PEBBs health plan providers (Providence, Kaiser Permanente and ModaHealth,) Weight Watchers - both ...
A Pennsylvania man became the 10th person to plead guilty as part of a federal investigation into a prescription drug scam thats cost New Jerseys public employee health care plans
Here so the next thing you d have to do is for your static budget. You just need a budgeted quantity times. Some budgeted variable cost okay so now for our unit cost variance here that would be just taking our actual variable cost here difference between your actual variable cost here and the budgeted variable cost actual variable cost from the actual amounts for the period budget variable cost coming off your static budget. So what what we re doing is just factoring out this actual quantity here from our total variable cost here so you look at the actual quantity here and that s looking at the actual versus your flexible budget.. So you ve factored out that 8q here and you know it s just the difference between the actual variable cost in your budget variable cost here. So that s your unit cost variance. Here and for your sales volume variants. This is where you re looking at your flexible versus your static budget again we re just going to factor it out here so here s the case.. Where you the ...
Van de Brooke began telling voters early in the race that she was the only woman in the race who favored abortion rights and same-sex marriage. Democratic, labor and womens rights organizations pounded home the same message in mailers delivered the final week.. To Andersens credit, her response was direct and pitch-perfect: Yes, she personally opposes abortion and same-sex marriage, but county supervisors have no jurisdiction in either arena, and she has no social issues agenda. She is running, she said, to reform public employee pensions, solve budget problems and create jobs.. Her decision to focus on pension reform was fortuitous as well. The debate over the appropriate benefit levels for public employees has ramped up across the country as government agencies suffering revenue losses cut services. Voters in San Jose and San Diego on Tuesday approved pension measures that, if they hold up in court, require current employees to either pay more out of their pockets or receive reduced ...
HEALTH BEAT: New Jersey Governor Chris Christie slashes state worker health benefits ... Massachusetts Attorney General Martha Coakley reports that a cost-cutting experiment is not holding down medical costs ... The Arizona Supreme Court refuses to block Medicaid cutbacks, and other health care news.
Employees spike pensions by using overtime, vacation time and similar benefits to drive up their income before retirement. CalPERS, the largest pension fund in the country, ran afoul of the governors wishes by permitting such temporary pay increases to count as pensionable income, the amount used to calculate the size of retirement pensions.. The move flew in the face of Assembly Bill 340, signed into law by Brown as the Public Employees Pension Reform Act. Its aim was to make a dent in the public pensions crisis that has threatened to overwhelm city and state budgets. Through a series of complex regulatory adjustments, PEPRA made newer public employees much more responsible for paying the cost of their retirement benefits. While Brown and his allies cheered the over $50 billion in expected savings over 30 years, unions such as the Service Employees International Union decried the changes.. One of Browns key objectives was to use PEPRA to crack down on pension spiking. As The Wall Street ...
States have promised public workers a secure retirement, but recent events and new studies have shined light on an acute crisis. Public pensions are radically underfunded and fundamental reform is no longer an option but a necessity. State policy makers can no longer avoid addressing this shortfall with many public employees approaching retirement. The future fiscal stability of states is inextricably intertwined with the retirement security of public employees. This panel addresses what steps policy makers must consider, and what pitfalls to avoid on the road to reform.. In this panel discussion we will address the following questions:. ...
Ontario PC leader says he can create a million jobs in the next eight years. How? Well, to start, hell fire 100,000 public employees.. Does this seem weird to you? It should. Because theres a problem with Hudaks plan: It wont work.. Hudaks plan is based on the fantasy that you can create jobs by taking money out of the economy. You cant. Provincial spending puts more than $100 billion into Ontario every year. The wages of public employees buy groceries, pay rent, and put shoes on feet. Public sector wages are a key part of consumer spending. And when you cut consumer spending, you cut jobs.. Ontarios economy is not strong these days. Government spending is shrinking. Business investment is weak. And were spending more on imports than were earning on exports. This leaves only consumer spending to keep the economy afloat. Problem is, the typical consumers income hasnt gone up for decades, and household debt is at record levels. So consumer spending is weak, too.. So how will Tim Hudak ...
Per IRS Code, there is no refund of dollars from these accounts. If you decide to end an account, you have 180 days to continue to use remaining funds for reimbursement of qualified expenses. In addition, if you leave state employment, you will have access to your funds for 180 days, and only for reimbursement of valid claims incurred while you were an active employee. Your funds will forfeit after 180 days. ...
Now for the bad news. In 1999, in the midst of the dot-com boom, CalPERS made a horrible miscalculation. Thinking that the rise in the stock market would go on forever, it sponsored Senate Bill 400 to boost benefits. Investment earnings had averaged 13.5% for a decade, and a few state and school plans had 100% funding - meaning zero unfunded obligations - some were even overfunded, with assets totaling more than they needed to pay every dollar in pension benefits that would come due.. Without going into all the gory details, suffice it to say that SB 400 supercharged pension benefits for most public employees. Seeking union support for his upcoming re-election campaign, Gov. Gray Davis signed the bill. Campaign finance records confirm that public employee unions contributed generously to Davis campaign committee in 2002. The prison guards political action committee wrote checks totaling more than $1 million.. Years later, the worst of the abuses from SB 400, but certainly not all, were ...
Alcohol and drug tests, admissibility. Blood tests, see under EVIDENCE. Breath tests, see under EVIDENCE. Urine tests, Minn. Statutes 2008 86B.331, 2008 97B.065, 2008 360.0752. Autopsies, see AUTOPSIES. Custody, Minn. Statutes 2008 390.32. Disability benefit applicants. Local Government Correctional Service Retirement Plan, Minn. Statutes 2008 353.031. Local relief association benefit plans, Minn. Statutes 2008 353B.08. Minnesota State Retirement System, Minn. Statutes 2008 352.113, 2008 352.95. MSRS correctional employees retirement fund, Minn. Statutes 2008 352.95. Public Employees Police and Fire Fund, Minn. Statutes 2008 353.031. Public Employees Retirement Association, Minn. Statutes 2008 353.031. State troopers, Minn. Statutes 2008 352B.101. Workers compensation, permanent partial disability, Minn. Statutes 2008 176.021, 2008 176.105. DNA analysis, see DNA ANALYSIS. DNA evidence, see Evidence under DNA ANALYSIS. Drug and alcohol tests, admissibility. Blood tests, see under ...
Anti-government conservatives have been attacking public employees and their pensions for years, but the attacks picked up after the financial crisis in 2008, when the stock market crashed, leaving many public plans-and private plans, too-temporarily underfunded. Rather than going after Wall Street and searching for ways to prevent a repeat of the sub-prime mortgage crisis or too-big-to-fail banking, which threatened the entire economy (and not just public employee pensions), conservatives are trying to use the crisis to cut pension benefits. They want to claim that the current state of public pensions is somehow inevitable, even though it is unprecedented and clearly the result of the market crash. They want people to ignore the cause of the pension plans underfunding and simply do away with them, replacing them with individual accounts, just as they want to destroy Social Security and replace it into private accounts.. As part of this anti-pension campaign, National Review Online recently ...
The U.S. Fish & Wildlife Service has agreed to stop planting genetically engineered (GE) crops on all its refuges within a dozen Northeastern states, according to a settlement agreement in a lawsuit brought by conservation and food safety groups. Because the federal government would not agree to end illegal GE agriculture in refuges nationally, new litigation is being prepared in other regions where as many as 75 other national wildlife refuges now growing GE crops are vulnerable to similar suits.
The purpose of that [boll weevil eradication] foundation may be construed as protecting a private industry from a blight, albeit with an indirect benefit to the public. In contrast, eight of the 10 trustees of the funds board are current or retired public employees…We would have difficulty classifying the board as a private entity when the mayor and city treasurer also serve as trustees in order to administer benefits to public employees, Judge John Donovan wrote for a three-judge panel ...
PERACs mission is to provide regulatory oversight and guidance for the effective, equitable, and ethical operation of the Commonwealth of Massachusetts public pension systems.
Disclosure: Goldstein & Russell, P.C., whose attorneys contribute to this blog in various capacities, is among the counsel to the petitioner in this case.. Holding: The public pension funds untimely filing of its individual complaint under Section 11 of the Securities Act of 1933 more than three years after the relevant securities offering is ground for dismissal under Section 13 of the act.. Judgment: Affirmed, 5-4, in an opinion by Justice Kennedy on June 26, 2017. Justice Ginsburg filed a dissenting opinion, in which Justices Breyer, Sotomayor and Kagan joined.. ...
If the joint cost criteria are not met, all costs of the joint activity should be reported as fundraising costs, including costs that otherwise might be considered program or management and general costs if they had been incurred in a different activity.. There is an exception to the criteria above. Costs of goods or services provided in exchange transactions that are part of joint activities, such as costs of direct donor benefits of a special event - a meal, for example - should not be reported as fundraising.. FASB ASC 958-720-55-2 includes a flowchart that depicts a decision tree for helping to determine whether not-for-profit entities have joint activities and, if so, how joint costs should be allocated.. Allocation Methods. The cost allocation methodology used should be rational and systematic, it should result in an allocation of joint costs that is reasonable, and it should be applied consistently given similar facts and circumstances. However, the FASB does not prescribe specific ...
In October 2005 the Toronto Star reported on the case of a New Brunswick autistic youth who was being housed by the Province of New Brunswick on the gounds of a youth correctional facility. The youth had committed no crime. The state of New Brunswicks youth and adult residential care and treatment facilities was so bad, virtually non-existent for those with more severe and challenging autism disorder, that the province felt it was the only place that could accommodate the youth while they waited for his admission to a facility in the United States. The Toronto Star article follows this comment. Unfortunately, as the letter from Stephen Robbins posted here a couple of days ago indicates things have not improved any since then. In New Brunswick we must still export our autistic youths and adults out of the country for decent residential care and treatment ...
Placed your Super Bowl bets yet? Whats the over-under on how many times Harbowl will be mentioned? Most of the legal sports betting this weekend will take place in Nevada. All the casinos in the Silver State have sportsbooks eager to take your money. But betting on whos going to win what game is only part of the action at casinos. They do a whale of a business year round with their other game of chance offerings. And that means they also pay plenty of taxes. In the 22 states with commercial casinos in operation in 2011, casinos contributed $7.93...
hours of bedraggled communities on the download Cost Accounting days in Neotropical users, continued Taiwan. Biodiversity and Conservation 15(1): 429-441. activity of search species in intelligence macroinvertebrates( Diptera: Chironomidae) from Apocalypse Nova Scotia, Canada.
Eric S. Friedman, M.D.Retina Vitreous Center - New Brunswick125 Paterson Street Suite 4100Clinical Academic BuildingNew Brunswick, NJ 08901-1962609-240-6424Bruce J. Keyser, M.D.Retina Vitreous Center - New Brunswick125 Paterson Street Suite 4100Clinical Academic BuildingNew Brunswick, NJ 08901-1962609-240-6424Jonathan L. Prenner, M.D.Retina Vitreous Center - New Brunswick125 Paterson Street Suite 4100Clinical Academic BuildingNew Brunswick, NJ 08901-1962609-240-6424
I have said often on this blog that I am very happy with the progress that has been made here in New Brunswick in addressing the needs for evidence based autism treatment and in ensuring that autistic children receive a real, quality education. There are still problems that have to be addressed concerning preschool interventions for and education of autistic children but the distance we have traveled in the six years since then Health Minister Elvy Robichaud announced in the New Brunswick legislature that the government was committing funds specifically to autism is remarkable. That progress has, for the most part though, been confined to autistic children. New Brunswicks adults with autism disorders are badly in need of improvements to the barely existent residential care system for autistic adults ...
The Wound Center is a resource that is available to help anyone suffering from chronic or non-healing wounds. We work with an interdisciplinary team of surgeons, podiatrists, and specially trained nursing staff to develop a treatment plan that is patient-specific. Chronic or non-healing wounds can be malodorous, painful, and can inhibit people from living the active lifestyle that they desire.. Our goal is to treat not only the wound, but the patient as a whole. We teach patients, family members, and caregivers how to care for wounds at home to further facilitate healing. Patients have access to physical therapy, nutritionists, home health services and diabetic educators to ensure faster, specialized healing.. Our clinic treats a variety of wound types including:. ...
The Wound Center at Knapp Medical Center is certified by the Undersea & Hyperbaric Medical Society (UHMS) in agreement with the Joint Commission.
Tax revenue (% of GDP) in Netherlands was last measured at 21.08 in 2012, according to the World Bank. Tax revenue refers to compulsory transfers to the central government for public purposes. Certain compulsory transfers such as fines, penalties, and most social security contributions are excluded. Refunds and corrections of erroneously collected tax revenue are treated as negative revenue.This page has the latest values, historical data, forecasts, charts, statistics, an economic calendar and news for Tax revenue (% of GDP) in Netherlands.
Free classified ads in New Brunswick list, post or looking for free ads from New Brunswick, no sign up to post free ads for New Brunswick. 100% free classified ads posting.
Julia Catherine (Beckwith) Hart is credited as being the first Canadian novelist. She was born in Fredericton, New Brunswick, on 10 March 1796 to Nehemiah Beckwith, a United Empire Loyalist, and his second wife, Julie-Louise Le Brun de Duplessis, the daughter of a Quebec advocate and first cousin of the renowned early historian Abbe Ferland. Nehemiah Beckwith settled in New Brunswick in 1779 and founded a profitable shipbuilding business, through which he became largely responsible for establishing regular water transportation between Fredericton and Saint John. He was also known to have done business with Benedict Arnold. Julie-Louise may have been working as a governess at the residence of Thomas Carleton, Lieutenant-Governor of New Brunswick, when she met and married Nehemiah in Fredericton. Julie-Louise abandoned her Catholic faith soon thereafter and adopted her husbands Wesleyan Methodism with apparently little consequence to her relationship with her family, as she continued to travel to ...
William Majette AGE: 74 • New Brunswick William Lawrence Majette, 74, of New Brunswick, passed away on July 27, 2014 at RWJUH, New Brunswick. Born in Conway, NC and resided in New Jersey
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Michigans new Republican governor Rick Snyder announced a budget February 17 that attacks the elderly, schoolchildren, public employees, municipal services, and low- to middle-income earners. The $1.7 billion that the governor proposes to raise through a combination of budget cuts and tax increases for retirees and workers will be used to finance a $1.8 billion tax break for businesses.. Snyders plan constitutes an open and direct transfer of wealth from the working class to the wealthy. The claim by the governor that his budget represents a vision of shared sacrifice is absurd on its face. The rich and the corporate elite are not being asked to sacrifice a penny.. In order to raise $900 million, Snyder proposes putting an end to Michigans practice of not taxing retirement income, a move that Eric Schneidewind of the American Association for Retired People described as equivalent to declaring war on older Michiganders. Tens of thousands of retirees who live off public and private pensions ...
These political developments will obviously impact public policy, including redistricting, state budgets, and matters that influence the practice of medicine.. The once-a-decade redistricting process begins next spring, when census figures are transmitted to states. In most instances, the elected legislature and governor controls how state and congressional districts are drawn. GOP gains in Great Lakes states, which are expected to lose seats in Congress, were therefore especially important. Observers expect Republican legislatures in Pennsylvania and Ohio to draw new lines that combine two historically Democratic districts, thereby reducing that partys number in Congress by at least one.. The National Conference of State Legislatures estimates that states face budget shortfalls totaling $72 billion. Republican-led states will depend on across-the-board spending cuts, privatization, and public employee benefit reform. Of incoming Democratic governors, only New Yorks Andrew Cuomo promises not ...
Curriculum Design And Instruction To Teach Accounting Principles: Accounting Systems: Receivables and Temporary Investments: Author: Cha
SB 546: Senator Leno. Health Care Coverage: Rate Review. Summary: Existing law requires a health care service plan or health insurer (collectively known as carriers) of individual, small, or large group markets to file rate information with the Department of Managed Health Care (DMHC) or the Department of Insurance (CDI).. This bill requires that large group carriers file all information relating to rate increase to the respective department, at least 60 days prior to its implementation. The department then has to review the information in order to decide, within 60 days, whether the rate is reasonable. The carrier then has to file additional aggregate rate information that addresses whether the new rate is greater than avg. rate increases provided by the California Health Benefit Exchange, or by the Board of Administration of the Public Employees Retirement System, by October 1, 2016, and annually thereafter. This bill would also require the department to hold annual public meetings regarding ...
As a State Health Plan primary member, you can get vaccines to arm you against many diseases - at no cost to you! This Public Employee Benefit Authority (PEBA) perk includes flu, shingles, tetanus, pneumonia, HPV shots and more. In fact, all the adult vaccines the U.S Centers for Disease Control and Prevention (CDC) recommends for your age range, health conditions and risk factors are available at no cost to you at a network provider. (The CDC link leads to an independent site. That organization is solely responsible for the contents and privacy policies on its site.). Vaccines are one of the safest ways to protect not just your own health, but the health of those around you. Even if you received vaccines as a child, their effectiveness may have worn off, so you may need booster shots. Check with your health care provider to see which vaccines offer you your best shot at a healthy future.. ...
Nick Vailas Posted 1/24/12 on Healthcare Transparency Now CalPERS - the California Public Employees Retirement System - covers 1.3 million retirees, managing both their retirement and health benefits. It recently introduced a program for knee and hip surgeries that effectively tells beneficiaries that it will pay up to a specified amount for hospital reimbursement. If…
City, county and state government employees dont get rescued by the Pension Benefit Guarantee Corporation. Neither does anyone in the military, those working in religious institutions or those holding defined contribution plans like a 401(k), profit sharing plan, IRA and others. According to Consumer Reports , pensions of local and state public sector employees - think of teachers, firefighters, municipal workers, - are generally protected by state constitutions or laws. Back in 2012, these public employee pensions were . . . in a $1 trillion hole. Fast forward to 2016 and this pension deficit has increased exponentially, regardless of historic stock market highs. According to, in 2016, local and state government employee pensions are facing a gap of $6 trillion in benefits already earned and not yet paid for . . . ...
Budget deficits are a ruse to conservatives. What they really want to do is change the basis of American life. -- Dedicated to the peaceful protestors in Wisconsin, February 19, 2011 The central issue in our political life is not being discussed. At stake is the moral basis of American democracy. The individual issues are all too real: assaults on unions, public employees, womens rights, immigrants, the environment, health care, voting rights, food safety, pensions, prenatal care, science, public broadcasting, and on and on.
Cancellations include all Bus Éireann buses in Cork, Galway, Limerick, Clare, Kerry and in the greater Dublin area, as well as several intercity routes. Services in Drogheda, Dundalk, Monaghan and Cavan were also expected to be disrupted, as well as cross-border coach services. It is the first major strike by public employees in several years, and follows a lengthy tussle over the pay of the companys workers as part of the coalition governments austerity program. Members of the National Bus and Rail Union (NBRU) today picketed depots, including the main bus terminal in Dublin, Busáras. Other staff, including members of other unions, were encouraged to refuse to pass picket lines, adding to disruptions. The strike centres on a row over new measures intended to implement savings of €5m. The company says it faces potential annual losses of €16m, and told unions earlier this week it is seeking annual cost savings of €20m, with €9m coming from payroll savings. Both sides had maintained ...
HB 701 - This act modifies provisions relating to public employee retirement systems.. COUNTY EMPLOYEES RETIREMENT FUND (SECTIONS 50.1033, 50.1034, 50.1036 AND 50.1038). This act provides that any participant of the County Employees Retirement Fund (CERF) whose compensation is collected from fees or a combination of fees and salary shall annually submit before March 1 of each year to the county clerk or the payroll department proof of all fees or salary received minus operating and other expenses. All contributions required by current law for CERF shall be remitted by the county, through its standard payroll process, on the net amount of fees collected as compensation and salary.. Upon separation from service, any participant who is a county clerk shall request that the county commission complete a certification which verifies the county clerks length of employment and the two highest years of compensation. The county clerk shall provide documentation to the county commission to support the ...
Montréal, July 6, 2010 - An agreement in principle has been reached with each of the three CSN unions representing the Montréal facility and Héma-Québec, avoiding the strike that had been planned for today and tomorrow.. Héma-Québec management is pleased with this outcome, which took place last evening at the end of an intense bargaining session. The agreements will be recommended at general meetings to be held by each of the unions on July 17, July 18 and July 25.. We are delighted with this settlement with the three CSN unions representing the Montréal facility. We hope that the members of the three bargaining units will ratify the agreement in principle, as recommended by their respective executives, explained Manon Pepin, Vice-President, Public Affairs and Marketing.. It should be noted that these three agreements follow on the heels of those signed in recent weeks with the office employees represented by the Canadian Union of Public Employees (CUPE), Local 3807, the nurses who are ...
a) There is hereby created the West Virginia childrens health insurance board, which shall consist of the director of the public employees insurance agency, the secretary of the department of health and human resources, or his or her designee, and six citizen members appointed by the governor, one of whom shall represent childrens interests and one of whom shall be a certified public accountant, to assume the duties of the office immediately upon appointment, pending the advice and consent of the Senate. A member of the Senate, as appointed by the Senate president and a member of the House of Delegates, as appointed by the speaker of the House of Delegates, shall serve as nonvoting members. Of the five citizen members first appointed, one shall serve one year, two shall serve two years and two shall serve three years. All subsequent appointments shall be for terms of three years, except that an appointment to fill a vacancy shall be for the unexpired term only: Provided, That the citizen ...
Objective: To provide information about what content should be included in a social media policy for public employees. Why did you post THAT? When crafting a social media policy and education for your workplace it is important to be very upfront with your staff about how personal online activities can directly impact their public employment.…
OLYMPIA - The state Supreme Court cant force a governor to budget for raises awarded to a public employee union, even though state law says the governor
Analysis of the Babylonian Talmud's account[edit]. Regarding the story in the Babylonian Talmud, Ginzberg comments that "the ... Others disagree with Ginzberg, suggesting that he failed to account for the regular travel of sages between Judea and Babylonia ... he highlights the contrast between the accounts in the Babylonian Talmud and the Jerusalem Talmud, noting that the Jerusalem ...
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 ...
Biblical accounts[edit]. In the Book of Genesis, the Philistines are said to descend from the Casluhites, an Egyptian people.[ ... expansion into the Land of Israel on account of his alliance with the southern Philistine kings, as well as with Toi, king of ... which may relate to the biblical account of their victory at the Battle of Gilboa.[61] ...
Eyewitness account[edit]. 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[edit]. Historians have made persistent claims that symptoms of leprosy are described among skin afflictions ...
Health savings accounts[edit]. The MMA created a new Health Savings Account statute that replaced and expanded the previous ... "Column: Health savings accounts: Another conservative 'reform' nostrum that chiefly benefits the rich". Los Angeles Times. 2016 ... it added a pretax health savings account for working people. *it required Medicare Part D plans to support electronic ... "The Best Moves To Make With Your Health Savings Account". Forbes. Retrieved 2019-12-18.. ...
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" - (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[edit]. On Oct 8, 2013 the Auditor-General reported the cost to cancel the Oakville plant at $675 ...
Account[edit]. The story first came to the public's attention in late October 1726, when reports began to reach London.[1] 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[edit]. 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 and external auditing[edit]. Cf. Accountancy qualifications and regulation *CPA (Chartered Professional Accountant ... CGAT (Certified Governmental Accounting Technician), conferred by Government Finance Officers Association of Alabama[12] ... the unified accounting designation in Canada conferred by CPA Canada.. *CA or Chartered Accountant conferred by the Institute ... certifying accounts as statutory auditors, eventually selling advice and services to other individuals and businesses. Today, ...
Accounting for and verifying reductions[edit]. 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[edit]. 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[4] 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[edit]. 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 ...
Inflating revenues with bogus accounting entries from "corporate unallocated revenue accounts".. In June 2002, a small team of ... controller David Myers and general accounting director Buford "Buddy" Yates used fraudulent accounting methods to disguise ... Accounting scandals[edit]. See also: Cynthia Cooper, Eugene Morse, and WorldCom scandal ... Arthur Andersen withdrew its audit opinion for 2001.[11]:223-264 Cooper and her team had exposed the largest accounting fraud ...
Closing the Capital Account[edit]. Macgregor's greatest strategic mistake was his failure to address the concerns of the ... close the capital account' and build no more lines,[42] even though this might leave the field open to rival projects, as would ... with passenger receipts accounting for more than 72% of its revenues.[77] ...
Historical accounts[edit]. In 1792, the English explorer George Vancouver noted on his expedition through the Santa Clara ...
If a free account user exceeded the monthly limit, the user would no longer be able to listen to LAUNCHcast radio for the ... Free accounts were limited to playing up to 1000 songs/mo (up to 12,000/yr) without any special restrictions. A song could be ... Free accounts[edit]. Users could share their personal stations publicly and listen to other users' stations. ... However, skipping ads accounts toward the hourly skip limit. Ads disabling all buttons are, as of March 2009, advertising hair ...
... and the official account as a cover-up. [22] He based his work on the accounts of four soldiers who had been serving at the ... Official account[edit]. 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.[21] It is available online at Death in Camp ...
The current English name evolved from accounts of "the Chinese wall" from early modern European travelers.[19] 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[edit]. 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![edit]. 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[edit]. 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[edit]. 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[edit]. 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[edit]. 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[edit]. The biography of Bukhvostov is largely unknown. He was a serf assigned to ...
National income accounts[edit]. 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 ...
account for roughly 37 percent of all hearing-im-. and older were hearing. paired individuals and 30 percent of all visually-. ... Complete deafness in both ears accounted for a little over 20 percent of all hearing impair-. ment in the elderly. In 1995, ...
... 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 tourisms carbon ...
Non-Accounting Majors Those without an accounting degree are able to earn their MAcc once all prerequisite coursework ... Non-Accounting Majors. Those without an accounting degree are encouraged to complete the contact form to discuss their ... Accounting Majors. Applicants seeking direct admission to the MAcc must have completed an undergraduate degree in Accounting, ... The John T. Steed School of Accounting is one of a select number of accounting programs that has its own accreditation with ...
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; ...
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- ...
Our tax accounting professionals can provide the support you need to help manage the complex requirements of todays tax ... Tax accounting and risk advisory services. Our professionals help you get the numbers right by preparing tax accounting ... Tax accounting: supporting quarterly and annual tax provision calculations, validating tax balance sheet accounts and ... Accounting compliance and reporting. Whether your company does business with a multinational footprint or operates in a single ...
This branch of accounting is also known as cost accounting. The key difference between managerial and financial accounting is ... BREAKING DOWN Managerial Accounting. Managerial accounting encompasses all fields of accounting aimed at informing management ... What is Managerial Accounting. Managerial accounting is the process of identifying, measuring, analyzing, interpreting and ... Managerial accounting handles margin analysis, the amount of profit or cash flow generated by the sale from a specific product ...
... 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 ...
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 ...
Accounting Software Software. Free, secure and fast downloads from the largest Open Source applications and software directory ... Hot topics in Accounting Software. unicenta pos erp full accounting software with ledger in php mysql bank accounting software ... It operates similar to Quicken, supports various account types, categorization of expenses, multiple currencies, online banking ... free accounting point of sale weberp gst based accounting software erp php ...
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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 ...
Viewing Your Student Account. Students can view their student account and make payment online with a U.S. Bank account at www. ... Student Accounting Services is your resource for managing your student account billing and payment. Our mission is to provide ... Student Accounting Services routinely sends important communications to students at their Boston University e-mail accounts. ..., select "Money Matters" then "Student Account Inquiry.". ShareLink viewers log in to ShareLink at https:// ...
... database managers and journals all have a role to play in accounting for diversity and prioritizing inclusion at the basic ... Accounting for diversity. Nature Methods volume 18, page 577 (2021)Cite this article ... But undoing a long history of bias will take more time and careful attention: hiring efforts should account for systemic racism ... Although such funder requirements are a welcome advance going forward, they do not address past failures to account for sex in ...
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 ...
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 ...
In 2011, U.S. law enforcement agencies reported 6,222 hate crime incidents involving 7,254 offenses, according to our just-released Hate Crime Statistics, 2011 report. These incidents included offenses like vandalism, intimidation, assault, rape, murder, etc.
As International Accounting Manager, you will be a key member of the Accounting Operations team, leading our international ... Significant experience in accounting with an established accounting firm; Previous experience in tech is certainly a plus! ... International Accounting Manager. Dublin, Ireland Company Description. Dropbox is a leading global collaboration platform ... Research and interpret new accounting pronouncements in local jurisdictions, in order to assist management in evaluating ...
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If the RADIUS accounting server is unable to successfully record the accounting packet it MUST NOT send an Accounting-Response ... Accounting-Response Description Accounting-Response packets are sent by the RADIUS accounting server to the client to ... RADIUS Accounting Codes (decimal) are assigned as follows: 4 Accounting-Request 5 Accounting-Response Identifier The Identifier ... accounting server. The RADIUS accounting server is responsible for receiving the accounting request and returning a response to ...
Growth Accounting BIBLIOGRAPHY Source for information on Growth Accounting: International Encyclopedia of the Social Sciences ... Growth Accounting. BIBLIOGRAPHY. Growth accounting describes the growth in the total product (output) of an economy or industry ... the growth accounting expression becomes dlnY/dt = Σj Sj dlnXj/dt + ∂lnY/∂lnR . dlnR/dt + ∂lnY/∂t. This equation states that ... Accounting for Slower Economic Growth. Washington, DC: The Brookings Institution.. Denison, Edward F. 1985. Trends in American ...
There are two main accounting methods used for record-keeping: the cash basis and the accrual basis. Source for information on ... Accounting Methods Accounting methods refer to the basic rules and guidelines under which businesses keep their financial ... a companys accounts will look very different depending on which accounting method was used to prepare those accounts. Over ... CHANGING ACCOUNTING METHODS. In some cases, businesses find it desirable to change from one accounting method to another. ...
... list of peer-reviewed textbooks for Managerial Accounting (common course-id ACCT 120), one of the top 50 college courses ... Managerial Accounting (Open (Access) Textbook) Kurt Heisinger and Joe Ben Hoyle believe that students want to learn accounting ... Managerial and Cost Accounting (Open (Access) Textbook) This book introduces managerial accounting, with a primary focus on ... Accounting Principles: Managerial Accounting (Open (Access) Textbook) This is the Textbook Equity derivative work based on ...
In response to new government regulations that have fueled tremendous growth in the accounting profession, Capella ... "Capella is offering our new accounting specializations at a time of tremendous growth in the accounting industry," said Paul ... Create a free prweb account ©Copyright 1997-2015, Vocus PRW Holdings, LLC. Vocus, PRWeb, and Publicity Wire are trademarks or ... Accounting specializations to be offered through MBA online and undergraduate business programs beginning January 2006.. ...
Accounting & Consulting news from the Albuquerque Business First, including the latest news, articles, quotes, blog posts, ... How leaving accountings Dark Ages will shed light on new business opportunities. ...
Search for a job in Accounting from our collection of Florida job listings. ... Find Florida Accounting jobs ranging from entry level to management level openings from Monster. ... Accounting Jobs in Florida (2551 Florida Accounting jobs found on Monster.) Create job alert. Get jobs in Florida as soon as ... Accounting jobs in Florida held by some top earners in Floridas most well-known accounting firms offer salaries of over $ ...
MyMUSE Account Log In / Sign Up Change My Account User Settings Access via Institution MyMUSE Library Search History View ... Accounting for Culture: Thinking Through Cultural Citizenship. * Edited by Caroline Andrew, Monica Gattinger, M. Sharon ... Accounting for Culture is a unique collection of essays from leading Canadian and international scholars that critically ... The Elusiveness of Full Citizenship: Accounting for Cultural Capital, Cultural Competencies, and Cultural Pluralism ...
... is the independent organization that establishes and improves standards of accounting and financial reporting for U.S. state ... Lease accounting Not-for-profit accounting Pension accounting Private company accounting Revenue recognition Stock compensation ... The Governmental Accounting Standards Board issued guidance that establishes a single approach to accounting for and reporting ... The Governmental Accounting Standards Board (GASB) proposed guidance that would clarify the accounting and financial reporting ...
Acclivity has introduced a new annual edition of their small business accounting software. AccountEdge 2010 now includes more ... AccountEdge is an all-purpose accounting application that lets you create a centralized company file. It facilitates budgets, ... Acclivity has introduced a new annual edition of their small business accounting software, AccountEdge. AccountEdge 2010 now ...
... and security-seeks an Accounting and Human Resources Specia ... Accounting and HR Specialist * Job posted by The Century ... Five years general accounting experience, nonprofit accounting is a plus. Ideal candidate will have worked in a small ... Reporting to TCFs Chief Operating Officer, the Accounting and HR Specialist will work closely with the Finance Director and ... Assist with grants accounting, reporting, tracking and reconciliation with fundraising/grants management databases ...
  • Accounts Receivable is nothing but the money receivable form Customers. (
  • 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. (
  • 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. (
  • The accounting software, is a computer software that records and processes accounting transactions within practical components such as accounts payable, accounts receivable, payroll and trial balance. (
  • Courses explore a wide variety of accounting-related topics, including budget analysis, financial and investment planning, and financial statement and internal control auditing. (
  • 1. When auditing the accounting system it will either pass or fail. (
  • Samil Accounting Group is also under investigation and is likely to be banned from auditing other companies for some time. (
  • 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. (
  • All candidates seeking the CPA designation after January 1, 2012, must complete 150 hours of college education (undergraduate or graduate courses, or a combination of both), including 36 hours in accounting and auditing, business law, finance or tax subjects acceptable to the Pennsylvania State Board of Accountancy. (
  • An accounting degree will educate the student amongst others in the areas of auditing, business economics, tax law and compliance requirements. (
  • Students who earn an accounting degree can expect careers within private and corporate accounting, management accounting or internal auditing. (
  • The traditional accounting concentration exposes students to all facets of accounting: managerial and financial accounting, auditing, and taxation. (
  • *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. (
  • `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. (
  • 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. (
  • Accounting can be divided into several fields including financial accounting, management accounting, external auditing, tax accounting and cost accounting. (
  • Accounting has several subfields or subject areas, including financial accounting, management accounting, auditing, taxation and accounting information systems. (
  • ASAB is visited by industry-leading companies (such as Honeywell or Texas Instruments) as well as prominent public accounting firms (such as Deloitte or Ernst & Young). (
  • MONTAGNE: One of the Big Four accounting firms has apologized for selling illegal tax shelters to wealthy clients. (
  • Unlike other big accounting firms, KPMG denied for a long time that the tax shelters it sold between 1996 and 2002 violated the law. (
  • Accounting jobs in Florida held by some top earners in Florida's most well-known accounting firms offer salaries of over $100,000 annually. (
  • Berenfeld Spritzer Shechter & Sheer, one of South Florida's largest accounting firms, is disappearing as nearly all of its professionals move to Richmond, Va.-based Cherry Bekaert & Holland. (
  • It is one of the 30 largest accounting firms in the nation, with about 750 professionals. (
  • Cherry Bekaert is an independent member of Baker Tilly International, a network of independent accounting and business services firms. (
  • IBM has worked with all of the big four accounting firms in TRIRIGA development and implementation. (
  • Those rules allowed Japanese companies to avoid valuing unlisted investment funds at market values, in common with other nations back then, but the practice flouted overriding accounting principles, in force in Japan and elsewhere, that demanded firms present a true and fair view of their financial position. (
  • In the 1990s, many Japanese firms such as Olympus had suffered heavy losses on investment portfolios after the collapse of Japan's bubble economy of the 1980s, and some of these firms used accounting loopholes to hide the losses. (
  • Because accounting firms are set up as partnerships, all liabilities flow to individual partners and any adverse judgment comes right out of the partners' paychecks. (
  • The curriculum entails six courses (five required and one Accounting elective), and is designed for students interested in careers either with the consulting divisions of professional service firms, such as major accounting firms and IS departments of companies, or as IS auditors. (
  • Concepts, principles and procedures used by profit-oriented firms to account for and report business transactions and events. (
  • Today, accounting is facilitated by accounting organizations such as standard-setters, accounting firms and professional bodies. (
  • Financial statements are usually audited by accounting firms, and are prepared in accordance with generally accepted accounting principles (GAAP). (
  • 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. (
  • 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. (
  • [10] With the convergence of the U.S. GAAP and the international IFRS accounting systems, as the highest authority over International Financial Reporting Standards , the International Accounting Standards Board is becoming more important in the United States. (
  • Address the most comprehensive change to Insurance accounting with Oracle IFRS 17 Analyzer, the industry-leading, end-to-end modern accounting and reporting solution. (
  • Financial accounting and reporting must meet certain standards that are established and controlled by various external institutions, for example, national legislation, the International Financial Reporting Council (IFRS). (
  • SIEs definitions do not allow anything but number digits for account numbers, not even dots (can't transfer IFRS charts). (
  • Under generally accepted accounting principles (GAAP), the accrual basis of accounting is required for all businesses that handle inventory, from small retailers to large manufacturers. (
  • ObviO Software Inc. was established in 2008 between collaboration of GAAP Software Inc. and Puzlzle Enterprises, Inc. ObviO EMS is built on the GAAP Financial Accounting platform, with proven performance for over 30 years. (
  • The Financial Accounting Standards Board (FASB) has published US GAAP in Extensible Business Reporting Language (XBRL) beginning in 2008. (
  • Circa 2008, the FASB issued the FASB Accounting Standards Codification, which reorganized the thousands of US GAAP pronouncements into roughly 90 accounting topics. (
  • Responsibilities will primarily consist of activities related to the monthly close process and financial reporting from a technical accounting/GAAP perspective. (
  • GAAP is set by various standard-setting organizations such as the Financial Accounting Standards Board (FASB) in the United States and the Financial Reporting Council in the United Kingdom. (
  • The Swedish BAS chart of accounts (Basic chart), represents the Swedish accounting GAAP and is an open to use chart of accounts for accounting in Sweden available in Swedish, English and German language texts. (
  • A nested group of organisations with BAS in the center is forming a common Swedish GAAP and common routines in accounting and domestic reporting standards. (
  • The Confederation of Swedish Enterprise The Church of Sweden The Federation of Swedish Farmers The Swedish Tax Agency The Bokföringsnämnden (the GAAP authority) The FAR (audits vendor society) The SRF (accountants vendor society) The SIE (file format) (accounting SW vendor society) The Bokföringsnämnden, BFN, is the Swedish Government agency with the task of promote the development of GAAP for use in private and public accounting. (
  • The John T. Steed School of Accounting is one of a select number of accounting programs that has its own accreditation with AACSB, the organization that accredits top business schools. (
  • The Von Allmen School of Accountancy prepares students for careers in public and private accounting, business and industry, universities and government. (
  • 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. (
  • Managerial accounting encompasses all fields of accounting aimed at informing management of business operation metrics . (
  • The Accounting Student Association - Beta Alpha Psi is an Eller club open to all students who are interested in learning more about business and developing themselves professionally. (
  • Presenters visit ASAB and speak on a variety of accounting and business-related topics in addition to informing the club about their firm and upcoming opportunities for externships, internships, and full-time positions. (
  • 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. (
  • I have been looking for an accounting solution for my small business for probably the last 2-3 years. (
  • If you're familiar at all with Mint, the online personal finance software, you can think of Indinero as the small business accounting version of Mint. (
  • The setup is lightening fast, and once you sign up, you simply connect your business bank/checking account and it automatically imports the last three months of transactions. (
  • Accounting specializations to be offered through MBA online and undergraduate business programs beginning January 2006. (
  • In response to new government regulations that have fueled tremendous growth in the accounting profession, Capella University will begin offering accounting specializations in its MBA online degree program and undergraduate business program with the start of the January 2006 quarter. (
  • The Outstanding Accounting Student Scholarship is available to seniors attending Illinois State University- College of Business. (
  • Acclivity has introduced a new annual edition of their small business accounting software, AccountEdge. (
  • QuickBooks Accounting 2009 is the latest version of Intuit's small business accounting application and, as noted in our First Look , a significant upgrade to a program that has remained relatively unchanged for almost a decade. (
  • While QuickBooks 2009 has a beautiful, functional interface that simplifies your business accounting, I didn't have to work with the program for too long to find that this new interface is at times a gateway to some very old tools. (
  • 210 Principles of Financial Accounting and Reporting (4 credits) Explore financial accounting and reporting concepts and procedures used in daily business operations. (
  • Examine the codes of conduct in business and accounting, with focus on the AICPA, PCAOB and IRC. (
  • Management Core : The role of financial accounting in the reporting of the financial performance of a business. (
  • 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. (
  • Students can meet the new Pennsylvania requirements by completing a Bachelor's degree (e.g. the current accounting major in the Fox School's BBA and the Fox School of Business Master of Accountancy degree (MAcc). (
  • NOTE: All accounting majors are waived from the college requirement of International Business Administration 3101 unless they add a second major or a minor. (
  • Minimize impacts to your business from rapidly changing regulatory and accounting requirements with Oracle's industry-leading analytical applications and regulatory reporting software. (
  • Students will apply the theory of debit and credit to the accounting equation, define a business transaction, and show how and why accounts are increased and decreased. (
  • Introduction: Accounting software - This application is used in small scale to large scale industry which helps us to process and records the transaction in your business. (
  • The open source accounting software has the major role in all types of business such as it monitors from the base of customer to receive the accounts detail. (
  • Accounting/Finance application systems like Peachtree, Net Suite and QuickBooks let you manage your business with a little or no experience. (
  • The first software designed for accounting purposes was for basic computations and accumulation of numbers in early days, computing systems added and subtracted numbers to help business organizations to keep their financial information. (
  • At the same time, in practice, management accounting is increasingly in demand as a single complex of technologies, in which information necessary for managing the company as a whole, its structural divisions, and also business segments is accumulated and analyzed. (
  • Management accounting was separated from financial accounting for objective reasons, in particular, under the influence of competition, a tendency to increase the scale of business. (
  • The main goal of management accounting is to increase the efficiency of the company's business. (
  • Students in the field of accounting can major in business, with a minor or emphasis in accounting, or major in accounting and apply for jobs later in that field. (
  • Other degree options offer a variation on accounting, such as a Ph.D. in Business Management with an emphasis in accounting. (
  • Those who want to further their education can attend business school and earn a Master's of Business Administration with a strong focus in accounting or MBA in Professional Accounting. (
  • These programs incorporate business management skills with accounting theory and practice and usually offer a broader range of topics, ensuring a less specialized field of study. (
  • In order to earn an MBA, you will need to have a degree in a business-related field like accounting and take the Graduate Management Admissions Test, or GMAT to apply for business school. (
  • Management accounting deals with providing managers in organization with accounting information so they can make an informed business decision. (
  • Accounting and bookkeeping certificate programs prepare accountants to work in practically any corporation, business or organization in an entry-level position. (
  • Graduating from an accounting and bookkeeping certificate program means you have learned theoretical and practical applications of recordkeeping and accounting systems for business, along with maintaining financial records of expenditures, profit and loss and payables and receivables. (
  • He said he and others intend to take their business to Cherry Bekaert, which he said would offer advantages of a larger accounting firm. (
  • In 2013, business and government investment in research and development was introduced into BEA s national income and product accounts and industry economic accounts. (
  • By working together to focus on the accounts that matter most to your business, you can take the guesswork out of your ABM strategy and start closing deals faster. (
  • Your Constant Contact account keeps you connected to prospects and clients, so you can get referrals and repeat business. (
  • A lot of qualified young people are afraid to get into this business," says Arthur Bowman of Bowman's Accounting Report. (
  • Business hours of the Revenue Accounting Unit are Monday through Friday 8 a.m. to 4:30 p.m. (
  • Accounting is the language of business. (
  • To concentrate in accounting is to understand how business information is derived, analyzed, and communicated to its users. (
  • Executive Compensation: A Model of Disclosure Choice' with N. Instefjord (Essex) and M. Walker (Manchester), Journal of Business Finance & Accounting, 2013, Vol. 40, Issue 9-10, pp. 1184-1220. (
  • Corporate Governance and the Cost of Borrowing' , with N. Instefjord (Essex), Journal of Business Finance & Accounting, 2013, Vol. 40, Issue 7-8, pp. 918-948. (
  • `Voluntary Disclosure of Information in a Setting in which Endowment of Information Has Productive Value' , with N. Instefjord (Essex), Journal of Business Finance & Accounting, 2006, Vol. 33 Issue 5-6, 793-815. (
  • `Review of Dirty Surplus Accounting Flows: International Evidence' , Accounting and Business Research, 2004, Vol. 34, 411-412. (
  • Information Disclosure to Employees and Rational Expectations: A Game-Theoretical Perspective' , with M. Walker (The University of Manchester), Journal of Business Finance & Accounting, 1997, Vol. 24 Nos. (
  • `Discretionary Accounting Choices: A Debt-Covenants Based Signalling Approach' , Accounting and Business Research, 1997, Vol. 27 No. 2, 99-110. (
  • A functional understanding of finance and accounting by non-financial managers and decision makers can be used to better harness these insights and align business strategy effectively. (
  • The Accounting for Investment and Managerial Decision-Making online certificate course will equip you with the financial and managerial accounting skills you need to make better business and investment decisions, and enhance your organisation's performance. (
  • Many countries are drafting a common accounting standard that would help form the basic rules of the game for global business in years ahead. (
  • Austax are providing scholarships to support the development of aspiring accounting graduates who will assist us in reaching our business goals and objectives. (
  • This concentration is ideal for students interested in understanding the language of business, but who are planning to explore entrepreneurial opportunities, are looking for a career in a business' accounting department, or have planned a different route to prepare them for the CPA examination. (
  • Students in this concentration take classes in all the major accounting and business disciplines, which prepare them for success in passing the different sections of the CPA exam, as well as assist them in choosing a career path within the accounting industry. (
  • These hours must include 24 upper division accounting course credits and 24 credit hours of business-related or certain other accounting courses. (
  • Accounting, which has been called the "language of business", measures the results of an organization's economic activities and conveys this information to a variety of users, including investors, creditors, management, and regulators. (
  • The Institute of Accounting and Commerce (IAC) is a Recognised Controlling Body for Accounting Professionals, Tax and Business Rescue Practitioners based in South Africa and is a registered professional body under the National Qualifications Framework Act, 2008. (
  • 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. (
  • 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. (
  • One simple definition of management accounting is the provision of financial and non-financial decision-making information to managers. (
  • while financial accountancy information is computed by reference to general financial accounting standards, management accounting information is computed by reference to the needs of managers, often using management information systems . (
  • Financial accounting focuses on the company as a whole. (
  • 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. (
  • This course is designed to provide an introduction to financial accounting from the users' perspectives. (
  • 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. (
  • This field of accounting also utilizes previous period information to calculate and project future financial information. (
  • Accounting methods refer to the basic rules and guidelines under which businesses keep their financial records and prepare their financial reports. (
  • The bachelor's online degree program prepares graduates for a profession in financial, managerial, or government accounting. (
  • 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. (
  • 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. (
  • 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. (
  • 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). (
  • Prerequisite: 210 Principles of Financial Accounting and Reporting or equivalent. (
  • Topics include: fund accounting, basic financial analysis and statements, tax liabilities, budget and planning, and regulatory reporting requirements. (
  • The principles, components and uses of financial accounting and reporting from a user's perspective, including the recording of accounting transactions and events, the examination of the elements of financial statements, the preparation of financial statements and the analysis of financial results. (
  • Accounting : An examination of the theoretical foundation for financial reporting and revenue recognition. (
  • Accounting : A continuation of Intermediate Financial Accounting 1. (
  • U.S. securities regulators are turning back toward Main Street, renewing their focus on accounting fraud and other financial-disclosure failings. (
  • In the year ended last September, accounting fraud and financial-disclosure problems made up just 11% of SEC enforcement actions. (
  • 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. (
  • Individual Assignment Name: Altaf Gohar Roll no: EAB2389 Accounting Software/Packages used in Australia Accounting is referred as an art of collecting, classifying, and manipulating financial data for organizations and individuals. (
  • All types of financial and management accounting are streamlined systems that allow you to collect, summarize, register, and interpret information about the state of the company's property, resource allocation, financial result, and other aspects of the activity. (
  • If we compare managerial vs. financial accounting , we find out that there are certain dependencies and interrelations between the two fields. (
  • The interconnection of financial and managerial accounting and analysis is that many operations in managerial and financial accounting are reflected identically. (
  • How is management accounting different from financial accounting? (
  • The goals of using management and financial accounting information differ significantly. (
  • Management accounting is regulated according to the vision of the companyitself, which increases the efficiency and diversity of the use of financial and commercial information. (
  • Financial accounting provides verified information that cannot be adjusted if presented in the form of official reports. (
  • External institutions regulate the timing of reporting in financial accounting, and management depends on the needs of internal users and is set by the company. (
  • All information in financial accounting is displayed in monetary terms, and management accounting can operate not only in monetary terms but also in other indicators. (
  • In financial accounting, most often, only objective data are used, and in managerial, along with actual indicators, estimated information is also used. (
  • In management accounting, special attention is paid to the completeness, efficiency, and form of reporting in financial accounting - to reliability and compliance with legal requirements and standards. (
  • When analyzing data obtained using management or financial accounting, one can consider various aspects of the company's current, financial, or investment activities. (
  • For example, managerial accounting of the financial activities of an organization, in most cases, uses data comparison methods to find effective solutions to achieve the company's strategic goals. (
  • Those who earn a degree in accounting will also be expected to exhibit and develop adequate computer skills as they will be expected to work with financial database programs and spreadsheets. (
  • Financial accounting involves preparing financial statements for people outside of the organization, such as suppliers, banks, stockholders and the government. (
  • 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. (
  • 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. (
  • 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. (
  • 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. (
  • Develop practical knowledge of accounting and financial management, alongside a strong understanding of core mathematical techniques. (
  • We introduce you to accounting and finance through modules in financial accounting and management accounting. (
  • 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. (
  • 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. (
  • 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. (
  • Our offering is truly unique with a financial planning, accounting and mortgage broking incorporate all within the one location. (
  • entry of financial transactions into the local accounting system and preparation of monthly reports to HQ. (
  • You could add Financial accounting standards to a list if you log in . (
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  • 113 Financial Accounting. (
  • Accounting or accountancy is the measurement, processing, and communication of financial and non financial information about economic entities such as businesses and corporations. (
  • The terms "accounting" and "financial reporting" are often used as synonyms. (
  • With the development of joint-stock companies, accounting split into financial accounting and management accounting. (
  • The governments authorities accounting led by the Swedish National Financial Management Authority and the communes led by Swedish Association of Local Authorities and Regions have special versions with adding special accounts for their purpose. (
  • 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. (
  • Sign up for a Monster account, and we'll send jobs and job-search advice right to your inbox. (
  • Accounting Principals is conducing a high-level search for our Fortune 500 client in the information technology field. (
  • Moreover, traditions of German accounting theory and practice that are little known outside of the German-speaking countries are reflected in the book. (
  • Click here to download a full faculty list for the Department of Accounting and Finance or click on the names below to visit individual profiles. (
  • The best way is at an accredited university in a four-year degree program, where students will earn a Bachelor of Sciences in Accounting that will qualify them for an entry-level position in nearly every and some of the top fields of accountancy. (
  • Both the words accounting and accountancy were in use in Great Britain by the mid-1800s, and are derived from the words accompting and accountantship used in the 18th century. (
  • Students interested in earning both bachelor's and master's degrees in accounting, are encouraged to explore our innovative Accounting Scholars Four Year Professional BSBA/MSACC Program . (
  • Hynix is bracing itself for fines, and worse, after Korean regulators found it guilty of a $1.75bn accounting fraud. (
  • But as the volume of crisis-related cases ebbs, top SEC officials are expected to announce soon a broad shuffling of resources in the agency's enforcement division that will include an increased focus on accounting fraud, according to people close to the agency. (
  • Forensic accounting analyzes documents and establishes evidence of criminal activity, such as tax evasion or fraud. (
  • 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. (
  • There are still many U.S.-listed Chinese companies with the potential to be hit with accounting fraud that investors do not yet know about, at least according to one China-focused hedge fund manager. (
  • Bing Lin, portfolio manager at Hong Kong-based $1.4 billion Keywise Capital Management , warns that the cases of accounting fraud among Chinese companies made famous by Muddy Waters' Carson Block might just be the tip of the iceberg. (
  • The regulator found a 2,000 billion won ($1.75bn) black hole in Hynix accounts for 1999. (
  • Under Armour said the U.S. Securities and Exchange Commission and the U.S. Department of Justice had been investigating its accounting practices since 2017. (
  • Accounting for Culture is a unique collection of essays from leading Canadian and international scholars that critically examines cultural citizenship, cultural indicators, and governance in the context of evolving cultural practices and cultural policy-making. (
  • DCAA will institute audits after a contract has been awarded and on regular intervals to ensure accounting practices are up to standards. (
  • Brown states "Government contractors need to address their accounting system and accounting practices before an audit gone bad cuts off revenue streams. (
  • 421 Government and Not-for-Profit Accounting (2 credits) Learn accounting principles and practices related to state and local government agencies and not-for-profit entities including hospitals, colleges, religious groups and social service organizations. (
  • Aside from shorting those companies with abusive accounting practices, Lin is also targeting other companies to short. (
  • Olympus was not alone is its accounting practices. (
  • How can developments in Water Accounting inform and reshape asset management practices in the UK water sector? (
  • With a rich tradition and history, graduates have opportunities to network with Sooners already in the accounting profession through many formal and informal networks. (
  • We offer those interested or already involved in the accounting profession practical skills that are immediately applicable to the workplace, as well as in-depth analysis of the principles of accounting. (
  • Over 250 new entries have been added, to reflect the very latest developments in the accounting profession, e.g. the growing importance of International Accounting Standards, recent legislation, UK tax changes, and reliefs and allowances (e.g. (
  • 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. (
  • 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. (
  • At any one point in time, a company's accounts will look very different depending on which accounting method was used to prepare those accounts. (
  • 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. (
  • With plans in tow to implement stringent regulatory guidelines, the need for qualified accountants will continue to be in high demand.Accounting students wishing to earn further academic credentials can pursue accounting courses as a Certified Public Accountant (CPA), Certified Management Accountant (CMA) and Certified Internal Auditor (CIA). (
  • 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. (
  • In 2014 CIMA created the Global Management Accounting Principles (GMAPs). (
  • This textbook presents concepts and applications of Management Accounting, one of the main approaches used by management to support future organisational performance. (
  • It covers methods and instruments of management and cost accounting, cost management, and management control and is based on the German textbook "Interne Unternehmensrechnung" by Ralf Ewert and Alfred Wagenhofer (Springer). (
  • He received a doctorate (in Management Accounting) from the University of Göttingen, Germany (1991), and his research interests include Investment Appraisal and Management Control Systems. (
  • She obtained a PhD (in Finance and Management Accounting) from the University of the West of England, UK (2017), and her research interests include behavioural finance, investment decision-making and valuation. (
  • He obtained his doctoral degree (in Management Accounting) at the University of Limerick, Ireland (2007), and his research interests include Management Accounting and Intellectual Capital. (
  • 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. (
  • Choosing Oracle Revenue Management Cloud and Oracle Accounting Hub Cloud, along with Wipro as a developer, ended up being a great decision for us. (
  • The information reflected in management accounts is usually available only to internal users. (
  • Managers use the management accounting system at various levels in the current work. (
  • It shows how quantitative methods and analytical techniques can be applied in management accounting solutions to management problems. (
  • It seeks to develop in students an understanding the organisational context as well as the nature of management accounting information. (
  • and management accounting focuses on the measurement, analysis and reporting of information for internal use by management. (
  • Management Dynamics: Merging Constraints Accounting to Drive Improvement. (
  • 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. (
  • Any prerequisite coursework required for non-accounting majors costs $985/credit hour. (
  • There are three majors housed in the Accounting Department: Accounting, Accounting and Information Systems, and Corporate Reporting and Analysis. (
  • Over 30 employers currently recruit Baylor accounting majors. (
  • 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. (
  • While these accounting adjustments should be excluded when determining whether or not a company is in compliance with its covenants-the rules surrounding loan agreements-some lenders are failing to do so. (
  • Managerial accounting involves examining proposals, deciding if the products or services are needed, and finding the appropriate way to finance the purchase. (
  • 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. (
  • Automate, consistent provisioning calculations using a highly configurable application that maintains data integrity and reconciliation across risk, finance, and accounting systems. (
  • Corporate finance executives have a specific concern about the lease accounting standard changes: the effect on shareholder equity. (
  • 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. (
  • You must have completed your sophomore year, be majoring in finance or accounting, and have experience using Microsoft Excel and Word. (
  • In modern organisations, finance and accounting functions are not just focused on simple cost reduction strategies, but are involved in improving planning, driving efficiencies, and providing enterprise-wide insights. (
  • With its authoritative and straightforward definitions and its wide-ranging coverage, this dictionary is essential for students and professionals in accounting and finance. (
  • The accounting and finance department offers a curriculum designed to meet the needs of various student interests. (
  • 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. (
  • The disciplines of accounting and finance require that students develop an ability to think analytically and to organize and categorize a mass of data. (
  • 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. (
  • 320 Intermediate Accounting II (4 credits) Explore how enterprises account for liabilities and equity accounts, including current and noncurrent liabilities, leases, pensions, income taxes, contributed capital, retained earnings, and stock options. (
  • Accounting records prepared using the cash basis recognize income and expenses according to real-time cash flow. (
  • Under this accounting method, therefore, it is possible to defer taxable income by delaying billing so that payment is not received in the current year. (
  • A company using an accrual basis for accounting recognizes both income and expenses at the time they are earned or incurred, regardless of when cash associated with those transactions changes hands. (
  • Accordingly, the accounting records will show high expenses in April and May with no corresponding income. (
  • Under the accrual basis of accounting, the income associated with the landscaping services described above would be recorded in April, the month in which the services were provided, even though the payment for those services may not arrive until June. (
  • 415 Tax Accounting (4 credits) Examine how to determine federal and state income tax liability for individuals, corporations and partnerships. (
  • 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 . (
  • The Economic Accounts for Agriculture (EAA) provide detailed information on income in the agricultural sector. (
  • It allowed the creation of specialized commercial standard software for functions like income tax declarations and audit importing data from accounting. (
  • Accounting standards have historically been set by the American Institute of Certified Public Accountants (AICPA) subject to Securities and Exchange Commission regulations. (
  • [4] The AICPA first created the Committee on Accounting Procedure in 1939 and replaced that with the Accounting Principles Board in 1959. (
  • Applicants seeking direct admission to the MAcc must have completed an undergraduate degree in Accounting, usually with a minimum GPA of 3.0/4.0. (
  • 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). (
  • The objective of the curriculum sequence is to prepare the undergraduate accounting major for a career in accounting or a related field. (
  • There are two main accounting methods used for record-keeping: the cash basis and the accrual basis. (
  • Consequently, the company using an accrual method of accounting will have records that show expenses and revenues for the landscaping job in the same month. (
  • This is the essence of accrual basis accounting . (
  • Additional topics include earnings per share, the statement of cash flows, accounting changes, and error corrections. (
  • Cost accounting is the process of translating these estimates and data into knowledge that will ultimately be used to guide decision-making. (
  • This branch of accounting is also known as cost accounting . (
  • QuickBooks has long been used by small businesses for cost accounting, but have never been DCAA compliant for its inability to handle direct and indirect costs, costs by structure, and segregate allowable and unallowable costs. (
  • Accounting 2521 ( Cost Accounting ) replaces Accounting 2102 in the lower division foundation and must be taken prior to all other courses in the major. (
  • Accounting 2521 ( Cost Accounting ) replaces Accounting 2102 in the lower division foundation. (
  • Contrasting constraints accounting to cost accounting, while cost accounting focuses on price per unit, constraints accounting focuses on price per unit-of-time. (
  • This concentration, which requires the completion of 150 credit hours, prepares students for careers in public accounting and for the CPA examination. (
  • 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. (
  • Quickly create accounting subledgers for disparate and disconnected transactional and general ledger systems. (
  • Export accounting entries into any of the supported Oracle general ledger formats. (
  • Automatically transform, account, and post to the general ledger, and review and fix errors. (
  • The tools of accounting, including a review of the accounting process and compound interest concepts. (
  • and the Federal Accounting Standards Advisory Board (FASAB), formed in 1990. (
  • Under existing lease accounting standards, the accounting for renewal periods begins at the commencement of those periods. (
  • You can't expect to have an independent standard setter that you expect to jump every time someone has a good idea, to cook the books to make things easier," said Tom Jones, a board member of the International Accounting Standards Board. (
  • If politics drives accounting standards, investors won't have a clue what real life is about," Jones said. (
  • Those establishments are likely to need accounting advice, as are people who want help managing their assets as they age. (
  • Companies must account for and report the acquisition costs of assets and liabilities rather than their fair market value . (
  • 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. (
  • As we roll out the new AdWords experience , you may notice some changes to the Account budgets page. (
  • In the new AdWords this information will be found with other change history information, on the Account page. (
  • You can also visit the Recent security events page to see security updates for your entire Google Account. (
  • The Last account activity page shows your sign-in records, and includes the information below. (
  • 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 . (
  • Managerial accounting deals with determining the actual costs of products or services. (
  • Student Accounting Services is your resource for managing your student account billing and payment. (
  • Important note: Student Accounting Services routinely sends important communications to students at their Boston University e-mail accounts. (
  • The economic building block underlying growth accounting is the production function Y = f(X, t), where Y is output (total production of goods and services), X is a vector (group) of inputs used for production, and t is a time counter. (
  • Questions about your PRWeb account or interested in learning more about our news services? (
  • To pay by cash, the student should go to Student Accounting Services, 881 Commonwealth Avenue, lower level, and then bring the receipt to the Terrier Card Office. (
  • Alchemist Consultants, the tax advisory company is being considered as one stop for a Direct or Indirect tax accounting services. (
  • Seamount Tax & Accounting Services, Inc. (
  • Onsite Accounting & Tax Services, Inc. (
  • LTH Accounting & Tax Services, P.C. (
  • Midwest Group Accounting & Tax Services Inc. (
  • 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. (
  • To account for all services and spending, managers and occupants of specific facilities receive mobile app updates. (
  • Accounting Computer Solutions brings a long and valued history of ERP and accounting services in the Microsoft Dynamics GP arena. (
  • There are no Swedish legal restrictions in charts of accounts, however most parts of the society are commonly and voluntarily using the BAS services and charts. (
  • 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. (
  • But undoing a long history of bias will take more time and careful attention: hiring efforts should account for systemic racism , conference organizers should ensure that the speaker gender balance reflects the field of study , and research projects and funding focusing on particular regions of the world should be inclusive of local scientists , who bring a wealth of local knowledge, connections and lived experiences to the table. (
  • Although such funder requirements are a welcome advance going forward, they do not address past failures to account for sex in research samples. (
  • For example, research and development (R&D) may be a specific cause of greater production from given input levels, which if distinguished separately would facilitate interpreting or explaining the " drivers " accounting for output growth. (
  • The authors describe the managerial uses of accounting information, both for decision-making and decision-influencing, and provide a broad perspective on the subject combining the academic foundations of the field with recent cutting-edge research results. (
  • A Ph.D. in Accounting, which takes about four years to finish, involves studying accounting theory and research techniques, as well as teaching fundamentals. (
  • 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. (
  • Implementation Note This memo documents the RADIUS Accounting protocol. (
  • Constraints accounting is an accounting technique, much like throughput accounting, which focuses on ongoing improvement and implementation of the theory of constraints. (
  • But, the accounting firm said it did not provide traditional book audits for the firm and stopped doing RRA's taxes in 2009, when Rothstein declined to answer their questions. (
  • Work with the RAM and HQ to assist the Accounting department with month/year-end closes, annual audits, tax filings, and other duties as requested. (
  • It is commonly used as interfaces between accounting and audits as well for importing data from pre-systems like systems for salaries and payable. (
  • A passing score on the Senior Exit Exam is required for Accounting Graduates in each concentration. (
  • 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. (
  • It allows users to set up accounts and categories, record transactions, check spending habits, etc. (
  • 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. (
  • Easily adapt accounting rules so transactions comply with accounting policy changes. (
  • Introduction of how transactions are analyzed in T accounts with debits and credits. (
  • 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. (
  • 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. (
  • Ensure foreign transactions are translated in accordance with Accounting Processes & Procedures. (
  • Based on this production function, and assuming that it represents all factors contributing to production, observed output growth over time can be attributed to (accounted for by) four causes - changes in each of the three inputs (j = K,L,M) and the passage of time (t, proxying technical change). (
  • This is the study of how managers use accounting information in decision-making, planning, directing operations and controlling. (
  • 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. (
  • You will also become familiar with computer programs like database software and spreadsheets to help keep track of bookkeeping and accounting operations. (
  • Managerial accounting involves utilizing information related to capital expenditure decisions. (
  • Managerial accounting involves reviewing the trendline for certain costs and investigating unusual variances or deviations. (
  • Beta Alpha Psi (BAP--National Honorary Fraternity), the Accounting Professional Society (APS), the National Association of Black Accountants (NABA), or Ascend . (
  • 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. (
  • The traditional accounting concentration provides a broader, more general view of accounting. (
  • Many of the faculty are published in major accounting journals as well as former industry leaders. (
  • Growth accounting describes the growth in the total product (output) of an economy or industry by decomposing it into its underlying determinants. (
  • This book is aimed squarely at the new learning styles evident with today's students and addresses accounting industry changes as well. (
  • 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. (
  • 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. (
  • 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. (
  • The accounts are therefore based on the industry concept. (
  • 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. (
  • BOSTON - The current liability crisis in the accounting industry is making recruiting difficult. (
  • Price College Accounting faculty are leaders in their field, routinely sought after to speak at major global conferences and consult to government agencies and businesses. (
  • Managerial Accounting was written around three major themes: Ready, Reinforcement and Relevance. (
  • The Accounting Certificate fulfills one of the major requirements for students who want to take the Certified Public Accountant (CPA) examination. (
  • Accounting students must attain a 2.0 GPA in the major and a 2.0 cumulative GPA in order to graduate. (
  • Specialization is very important to accounting, with several major areas of study. (
  • Berenfeld had provided tax accounting to Rothstein, his law firm and a major feeder fund in the Ponzi case. (
  • The student in school today is saying `Do I want to major in accounting? (
  • Those without an accounting degree are able to earn their MAcc once all prerequisite coursework requirements have been met. (
  • Those without an accounting degree are encouraged to complete the contact form to discuss their personalized prerequisite requirements with an enrollment counselor. (
  • Capella is now accepting enrollment applications for the new online accounting degree specializations. (
  • Also, look into community colleges where you can earn or work towards earning an associate's degree in accounting and transferring into a four-year college or university. (
  • A Master of Science (M.S.) degree in Accounting generally takes a full year to complete at an accredited school. (
  • A degree in accounting prepares you for a variety of careers. (
  • Prerequisite: 310 Intermediate Accounting I or equivalent. (
  • Now government contractors may be faced with changing accounting systems to meet the new rules. (
  • If waiting to address the effects of the DCAA changes until the next audit, small government contractors are faced with the looming possibility that their accounting systems will not pass inspection. (
  • Enhance auditability with centralized accounting, and streamline reconciliations with supporting references that tie to source systems. (
  • Deliver complete insight by bringing together accounting for disparate systems into a centrally-accessible source of truth. (
  • REVIEW This literature review offers a commentary on what Pastel accounting software and QuickBooks accounting software specifically is, preferences on both accounting systems, who uses the accounting systems, advantages and disadvantages of each accounting system and includes a brief history on accounting systems. (
  • Information Systems "Australian Accounting Software" Submitted Name: Hafiz Muhamamd Farid Babar Due Date: 09/09/2016 Student ID: VSS20008 Subject Code:HI5019 Group: M1 Submitted to: Dr Michael Tse Contents Introduction 2 Security Problem 4 Administration and reporting 4 Productivity problem 4 Absence of precision 4 Recommendations and suggestions 5 Bibliography 6 Introduction Reckon accounting software is well recognized as the most affordable cloud accounting software in Australia. (
  • This concentration is administered jointly by the Accounting Department and the Information Systems Department. (
  • Accounting information systems are designed to support accounting functions and related activities. (
  • Identify the ethical implications inherent in managerial accounting and reporting and be able to apply strategies for addressing them. (
  • 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. (
  • Managerial accounting is the process of identifying, measuring, analyzing, interpreting and communicating information for the pursuit of an organization's goals. (
  • Deltek, Inc. specializes in government accounting software that meets DCAA regulations but requires a large up-front investment to implement. (
  • Hynix has also been found guilty of breaking accounting regulations in 2002-2003 when it tried to tidy up the mess. (
  • The IASB sets accounting rules used in the 27-nation EU as well as about 100 other countries across the world. (
  • 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. (
  • 2059 April 1997 Category: Informational RADIUS Accounting Status of this Memo This memo provides information for the Internet community. (
  • 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. (
  • The National Institutes of Health in the United States has, since 2016, required that human and vertebrate animal projects it funds must take sex into account as a biological variable and that grant applications must make a strong justification when proposing to perform experiments using only one sex. (