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Accounting for Human Resources: Implications for Theory and Practice. (open access)

Accounting for Human Resources: Implications for Theory and Practice.

Knowledge workers are an important resource for the typical modern business firm, yet financial reporting ignores such resources. Some researchers contend that the accounting profession has stressed reliability in order to make the accounting appear objective. Others concur, noting that accounting is an insecure profession and adopts strict rules when faced with uncertainty. Accountants have promulgated a strict rule to expense human resource costs, although many know that such resources have future benefits. Some researchers suggest that any discipline must modify its language in order to initiate change toward providing useful social ameliorations. If accounting theorists extend this idea to the accounting lexicon.s description of investments in human resources, investors and other accounting user groups might gain greater insight into how a firm fosters and nourishes human capital. I tested three hypotheses related to this issue by administering an experiment designed to assess financial analysts. perceptions about alternative financial statement treatments of human resources in an investment recommendation task. I predicted that (1) analysts' perceptions of the reliability (relevance) of the information they received would decrease (increase) as the treatment of human resources increasingly violated GAAP (became more current-oriented), (2) analysts exposed to alternative accounting treatments would report a lower …
Date: December 2001
Creator: Stovall, Olin Scott
Object Type: Thesis or Dissertation
System: The UNT Digital Library
Summer Rain Part I Summer Rain - Dawn for Two-channel Tape; Part II After the Summer Rain for Piano and Two-channel Tape (open access)

Summer Rain Part I Summer Rain - Dawn for Two-channel Tape; Part II After the Summer Rain for Piano and Two-channel Tape

This dissertation contains five chapters: 1. Introduction, 2. Basic Digital Processing Used in Summer Rain, 3. Part I Summer Rain - Dawn, 4. Part II After the Summer Rain and 5. Conclusion. Introduction contains a brief historical background of musique concrète, Electronische Musik, acousmatic music and music for instruments and tape, followed by basic descriptions of digital technique used in both parts of Summer Rain in Chapter 2. Also Chapter 2 describes software used in Summer Rain including "Kawamoto's VST," which is based on MAX/MSP, to create new sounds from the recorded samples using a Macintosh computer. In both Chapter 3 and 4, Kawamoto discusses a great deal of the pre-compositional stage of each piece including inspirational sources, especially Rainer Maria Rilke's poems and Olidon Redon's paintings, as well as her visual and sound imageries. In addition Chapter 3 she talks about sound sources, pitch, form and soundscape. Chapter 4 contains analysis on pitch in the piano part, rhythm, form and the general performance practice. Chapter 5 is a short conclusion of her aesthetics regarding Summer Rain, which is connected to literature, visual art and her Japanese cultural background.
Date: December 2001
Creator: Kawamoto, Hideko
Object Type: Thesis or Dissertation
System: The UNT Digital Library
Techniques Utilized in the Characterization of Existing Materials for Improved Material Development (open access)

Techniques Utilized in the Characterization of Existing Materials for Improved Material Development

It has become increasingly important to remain on the cutting edge of technology for a company to remain competitive and survive in today's high-tech industries. To do this, a company needs various resources dedicated to this cause. One of these resources is the use of existing materials, as starting points, for which improved materials can be based. For this, a company must rely on the characterization of existing materials to bring that base technology into their company. Through this evaluation, the base materials properties can be obtained and a material with improved properties can be developed. There are many techniques that can be used in characterizing an existing material, but not every technique is required to obtain the desired goal. The techniques utilized depend upon the depth of identification required. This report summarizes several techniques utilized in the characterization of existing materials and provides some examples of evaluated products.
Date: December 2001
Creator: Withaeger, Gary
Object Type: Thesis or Dissertation
System: The UNT Digital Library
Two Fingers: Michael's Struggle (open access)

Two Fingers: Michael's Struggle

This written thesis gives an account of the creative production of Two Fingers: Michael's Struggle, a twenty-nine minute documentary video that explores the life of Michael Alan Rasch who suffers from Duchenne Muscular Dystrophy. It explains in detail the process of pre-production, production, and post-production of the documentary. It also discuses the integration of theories applied in the documentary. Two Fingers shows that although Michael has lived with the disease almost his entire life, his perspective and attitude are more about living and enjoying life. Through it, the filmmaker intends the viewer to gain a tremendously important lesson about the human spirit.
Date: December 2001
Creator: Youm, Mi-jung
Object Type: Thesis or Dissertation
System: The UNT Digital Library
Financial Audit Guide: Auditing the Statement of Budgetary Resources (open access)

Financial Audit Guide: Auditing the Statement of Budgetary Resources

Guidance issued by the General Accounting Office with an abstract that begins "A statement of budgetary resources (SBR) and related disclosures can provide useful information on the budgetary resources provided to a federal agency as well as the status of those resources at the end of a fiscal year. The audit of an SBR and other disclosures can help assess the reliability of a reported budget execution data and the amounts reported as "actual" in the President's budget. The audit also tests provisions of relevant laws and regulations that significantly affect the financial statements, including budget restrictions. An earlier GAO review found that the SBR was not always properly audited and that explanations of material differences between the SBR and the President's Budget were not always disclosed as required. These deficiencies break the linkage between the documents and make it difficult to assess the reliability of budget execution data."
Date: December 1, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Tax Administration: Interim Report on Advance Tax Refunds (open access)

Tax Administration: Interim Report on Advance Tax Refunds

A letter report issued by the General Accounting Office with an abstract that begins "The Economic Growth and Tax Relief Reconciliation Act of 2001 directed the Treasury to issue advance 2001 tax refunds to individual taxpayers who filed a tax year 2000 return. As a result, the Internal Revenue Service (IRS) had to identify eligible taxpayers so that checks could be sent to these taxpayers by December 31, 2001. The Department of the Treasury's Financial Management Service was to issue the checks on behalf of IRS, with the first checks to be received during the week of July 23, 2001. As of September 30, 2001, 84 million taxpayers were to have received $36 billion in advance tax funds. IRS offset about $2.1 billion from these advance tax refunds to recover delinquent federal taxes. IRS spent $104 million to run the program through September 2001, which included IRS staffing costs as well as the costs associated with contracts, postage, and printing. The Treasury Inspector General for Tax Administration identified two initial problems that affected either the accuracy or timeliness of the advance refund notices. One involved computer programming errors that resulted in 523,000 taxpayers receiving notices indicating that they would receive …
Date: December 13, 2001
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Highlights of GAO's Conference on Options to Enhance Mail Security and Postal Operations (open access)

Highlights of GAO's Conference on Options to Enhance Mail Security and Postal Operations

Other written product issued by the General Accounting Office with an abstract that begins "With the recent anthrax attacks on Congress and the media, the U.S. Postal Service faces a new and more immediate challenge of responding and developing a plan to safeguard the mail system from future attacks. GAO held a conference, on December 10, 2001, with representatives from Congress, the Postal Service, and many of the Service's key stakeholders to discuss possible options to enhance mail security and postal operations. The conference participants agreed that there is no single or simple solution for ensuring the safety of mail. Nevertheless, they agreed that the Service, the mailing industry, and other stakeholders should work closely together to assess current risks, develop a framework for responding to potential threats, and take immediate steps to secure the safety of the mail to restore public confidence.Participants also agreed that detection technology is essential for securing the mail and they emphasized the need for enhanced efficiency of postal operations."
Date: December 20, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Department of Energy: Fundamental Reassessment Needed to Address Major Mission, Structure, and Accountability Problems (open access)

Department of Energy: Fundamental Reassessment Needed to Address Major Mission, Structure, and Accountability Problems

A letter report issued by the General Accounting Office with an abstract that begins "The Department of Energy (DOE) manages the nation's nuclear weapons production complex, cleans up the environmental legacy from the production of nuclear weapons, and conducts research and development into both energy and basic science. DOE launched several reforms in the 1990s to realign its organizational structure, reduce its workforce, strengthen contracting procedures by competitive awards practices, streamline oversight of activities, and delegate some responsibilities to the private sector. Despite these reforms, GAO found that management weaknesses persist because DOE's reforms were piecemeal solutions whose effect has been muted by three impediments to fundamental improvement: the department's diverse missions, dysfunctional organizational structure, and weak control of accountability. Management weaknesses and performance problems will likely continue unless DOE addresses these impediments in a comprehensive fashion."
Date: December 21, 2001
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Army Readiness: Readiness Improved for Selected Divisions, but Manning Imbalances Persist (open access)

Army Readiness: Readiness Improved for Selected Divisions, but Manning Imbalances Persist

A letter report issued by the General Accounting Office with an abstract that begins "In recent years, GAO has testified that personnel shortages, assignment priorities, and frequent peacekeeping deployments were undermining the combat readiness of the Army's five later-deploying divisions. In 2001, GAO reported on the Army Chief of Staff's manning initiative of October 1999, which seeks to ensure that all active Army units are assigned the numbers, grades, and skills needed to carry out wartime missions. Since then, terrorists have attacked the World Trade Center and the Pentagon, and the Bush administration has formulated a new military strategy. These developments may change how, when, and where these divisions will be used--as seen in the deployment of soldiers from the 40th Infantry Division in Operation Enduring Freedom. As of June 2001 the five divisions reported they were ready and able to perform all or most of their combat missions. Enlisted personnel levels were at or near 100 percent of their authorization compared with 93 percent in March 1998. However, staffing imbalances persist for some combat support skills. Each division met its training requirements for combat missions. The amount of equipment on hand and the serviceability of that equipment indicated that …
Date: December 20, 2001
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
National Airspace System: Long-Term Capacity Planning Needed Despite Recent Reduction in Flight Delays (open access)

National Airspace System: Long-Term Capacity Planning Needed Despite Recent Reduction in Flight Delays

A letter report issued by the General Accounting Office with an abstract that begins "Initiatives to address flight delays include adding new runways to accommodate more aircraft and better coordinating efforts to adjust to spring and summer storms. Although most of these efforts were developed separately, the Federal Aviation Administration (FAA) has incorporated many of them into an Operational Evolution Plan (OEP), which is designed to give more focus to these initiatives. FAA acknowledges that the plan is not intended as a final solution to congestion and delay problems. The plan focuses on initiatives that can be implemented within 10 years and generally excludes approaches lacking widespread support across stakeholder groups. The current initiatives, if successful, will add substantial capacity to the nation's air transport system. Even so, these efforts are unlikely to prevent delays from becoming worse unless the reduced traffic levels resulting from the events of September 11 persist. One key reason is that most delay-prone airports have limited ability to increase their capacity, especially by adding new runways--the main capacity-building element of OEP. The air transport system has long-term needs beyond the initiatives now under way. One initiative would add new capacity--not by adding runways to existing …
Date: December 14, 2001
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Social Security: Issues in Evaluating Reform Proposals (open access)

Social Security: Issues in Evaluating Reform Proposals

Testimony issued by the General Accounting Office with an abstract that begins "This testimony discusses the long-term viability of the Social Security program. Social Security's Trust Funds will not be exhausted until 2038, but the trustees now project that the program's cash demands on the rest of the federal government will begin much sooner. Aiming for sustainable solvency would increase the chance that future policymakers would not have to face these difficult questions on a recurring basis. GAO has developed the following criteria for evaluating Social Security reform proposals: financing sustainable solvency, balancing adequacy and equity, and implementing and administering reforms. These criteria seek to balance financial and economic considerations with benefit adequacy and equity issues and the administrative challenges associated with various proposals. GAO's recent report on Social Security and income adequacy (GAO-02-62) makes three key points. First, no single measure of adequacy provides a complete picture; each measure reflects a different outlook on what adequacy means. Second, given the projected long-term financial shortfall of the program, it is important to compare proposals to both benefits at currently promised levels and benefits funded at current tax levels. Third, various approaches to benefit reductions would have differing effects on adequacy."
Date: December 10, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Debt Collection Improvement Act of 1996: Department of Agriculture Faces Challenges Implementing Certain Key Provisions (open access)

Debt Collection Improvement Act of 1996: Department of Agriculture Faces Challenges Implementing Certain Key Provisions

Testimony issued by the General Accounting Office with an abstract that begins "The testimony discusses debt collection efforts by two major components at the Department of Agriculture--the Rural Housing Service (RHS) and the Farm Service Agency (FSA). The Debt Collection Improvement Act of 1996 requires agencies to (1) notify the Department of the Treasury of debts more than 180 days delinquent for the purposes of administrative offset against any amounts that might otherwise be due and (2) refer such debts to Treasury for centralized collection. To facilitate collection, agencies can administratively garnish the wages of delinquent debtors throughout government. GAO found that agencies are excluding most reported debt more than 180 days delinquent from referral requirements. To more fully realize the benefits of debt collection, agencies need to improve their implementation of the act. The Financial Management Service is making steady progress in collecting delinquent federal non-tax debt through the Treasury Offset Program--a mandatory governmentwide debt collection program that compares delinquent debtor debt to federal payment data. Agriculture and other agencies still have not used administrative wage garnishment to collect delinquent non-tax debt even though experts have testified that it can be an extremely powerful tool for debt collection. If …
Date: December 5, 2001
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
2000 Census: Significant Increase in Cost Per Housing Unit Compared to 1990 Census (open access)

2000 Census: Significant Increase in Cost Per Housing Unit Compared to 1990 Census

A letter report issued by the General Accounting Office with an abstract that begins "The estimated $6.5 billion full-cycle cost of the 2000 decennial census is nearly double that of the 1990 census. When the full-cycle cost is divided by the number of American households, the cost per housing unit of the 2000 census was $56 compared to $32 per housing unit for the 1990 census. The primary reasons for the cost increases include the following: (1) in the 1990 census, field data collection cost was $16 per housing unit, while in the 2000 census it was $32 per housing unit; (2) in the 1990 census, technology costs were $5 per housing unit compared to $8 per housing unit for the 2000 census; and (3) the data content and products activity cost $3 per housing unit in 1990 and $5 per housing unit in 2000."
Date: December 11, 2001
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Civil Fines and Penalties Debt: Review of CMS' Management and Collection Processes (open access)

Civil Fines and Penalties Debt: Review of CMS' Management and Collection Processes

A letter report issued by the General Accounting Office with an abstract that begins "This report focuses on the debt collection processes and procedures used by the Department of Health and Human Services' (HHS) Centers for Medicare and Medicaid Services (CMS). The primary reason for the growth of CMS' civil monetary penalties (CMP) receivables was the expansion of fraud and abuse detection activities from fiscal year 1995 through fiscal year 1997 that significantly increased reported fraud and abuse debts in fiscal year 1997. GAO's analysis of CMS' CMP receivable data revealed similar financial accountability and reporting issues as those identified for non-CMP receivables by CMS' external financial statement auditors. GAO identified (1) unreconciled differences of tens of millions of dollars in the CMP receivables balances reported by HHS and CMS for fiscal years 1997 through 1999 and (2) an unreconciled net difference of about $22 million between the CMP receivables balance in CMS' general ledger and the detailed subsidiary systems as of September 30, 2000. The data reliability issue prevented GAO from determining the overall adequacy of the CMP debt collection policies and procedures. However, GAO's limited tests showed that debt collection policies and procedures were followed for 11 of …
Date: December 31, 2001
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
2000 Census: Analysis of Fiscal Year 2000 Budget and Internal Control Weaknesses at the U.S. Census Bureau (open access)

2000 Census: Analysis of Fiscal Year 2000 Budget and Internal Control Weaknesses at the U.S. Census Bureau

A letter report issued by the General Accounting Office with an abstract that begins "In September 2000, the U.S. Census Bureau told Congress that it had at least $305 million in budget savings out of its $4.5 billion fiscal year 2000 no-year appropriations for the 2000 decennial census. Of the $4.5 billion appropriated to the U.S. Census Bureau in fiscal year 2000, lower-than-expected expenditures and obligations resulted in available balances of at least $415 million. A lower-than-expected support staff workload reduced salary and benefit costs by about $348 million. Enumerator workload is largely determined by the initial mail response rate for returned census questionnaires. The initial mail response of 64 percent meant that Census enumerators did not have to visit more than three million American households. However, the available balances from the higher mail response rate and the lower support staff workload were partially offset by about $100 million of higher salary and benefit costs for enumerators, including a higher workload for unanticipated recounts. According to Bureau data, enumerator productivity did not significantly affect budget variances for the 2000 decennial census. The Bureau reported the national average time to visit a household and complete a census questionnaire was about the …
Date: December 28, 2001
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
2000 Census: Coverage Evaluation Interviewing Overcame Challenges, but Further Research Needed (open access)

2000 Census: Coverage Evaluation Interviewing Overcame Challenges, but Further Research Needed

A letter report issued by the General Accounting Office with an abstract that begins "As part of its Accuracy and Coverage Evaluation (ACE), the U.S. Census Bureau interviewed people across the country to develop an estimate of the number of persons missed, counted more than once, or otherwise improperly counted in the 2000 census. In conducting the interviews, which took place in person or over the phone, Census faced several challenges, including (1) completing the operation on schedule, (2) ensuring data quality, (3) overcoming unexpected computer problems, (4) obtaining a quality address list, and (5) keeping the interviews independent of census follow-up operations to ensure unbiased estimates of census errors. The Bureau completed the interviews largely ahead of schedule. On the basis of the results of its quality assurance program, the Bureau assumes that about one-tenth of one percent of all cases nationally would have failed the program because they were believed to have been falsified. Early on, the Bureau dealt with an unexpected problem with its automated work management system, which allows supervisors to selectively reassign work among interviewers. According to the Bureau officials, the Bureau addressed the underlying programming error within two weeks, and the operations proceeded on …
Date: December 31, 2001
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Financial Audit: U.S. Senate Stationery Room Revolving Fund's Fiscal Year 2000 Financial Statement (open access)

Financial Audit: U.S. Senate Stationery Room Revolving Fund's Fiscal Year 2000 Financial Statement

A letter report issued by the General Accounting Office with an abstract that begins "GAO audited the financial statement for the Senate Stationary Room Revolving Fund for fiscal year 2000. GAO found that (1) the statement is presented fairly in all material respects; (2) although internal control should be improved, the Stationary Room had effective internal controls over financial reporting and compliance with laws and regulations; and (3) there was no reportable noncompliance with selected provisions of laws and regulations GAO tested."
Date: December 21, 2001
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Economic Development: Federal Assistance Programs for American Indians and Alaska Natives (open access)

Economic Development: Federal Assistance Programs for American Indians and Alaska Natives

A letter report issued by the General Accounting Office with an abstract that begins "Despite the recent success of casino gaming and other business ventures undertaken by some Native Americans and Alaska Natives, unemployment and poverty remain widespread in these communities. Many federal programs are available to help Native Americans with economic development, and some tribes are using these programs. Although agencies reported that their programs helped to create and retain jobs, little is known about the effectiveness of these programs. The preparation of performance plans and reports, the designation of agency points of contact, and the establishment of a single office to coordinate federal programs relating to Indian economic development could improve Native Americans' access to federal programs and provide federal decisionmakers with valuable performance information."
Date: December 21, 2001
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Tax Administration: Assessment of IRS' 2001 Tax Filing Season (open access)

Tax Administration: Assessment of IRS' 2001 Tax Filing Season

A letter report issued by the General Accounting Office with an abstract that begins "GAO assessed the Internal Revenue Service's (IRS) performance in the following five key tax filing season activities: (1) processing individual tax returns and refunds, (2) increasing the extent to which individual income tax returns are filed electronically, (3) answering telephone calls and providing quality telephone service, (4) providing accurate and timely face-to-face assistance at its Taxpayer Assistance Centers (TAC), and (5) providing services via the Internet. GAO found that IRS' performance during the 2001 filing season varied. Although there was less information available on which to base a judgement than in past filing seasons, IRS' processing of 130 million individual income tax returns and 94 million refunds in 2001 went smoothly. IRS addressed problems quickly, with relatively minor impact on taxpayers. About 31 percent of all individual income tax returns were filed electronically in 2001--an increase of 13.7 percent compared to 2000. That rate of increase was below IRS' goal of 20 percent and the lowest percentage since 1996. IRS has identified several impediments, but it lacks enough information to determine why about 40 million individual income tax returns were prepared on computers but filed on …
Date: December 21, 2001
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Contract Management: Update on DOD's Purchase of Black Berets (open access)

Contract Management: Update on DOD's Purchase of Black Berets

A letter report issued by the General Accounting Office with an abstract that begins "The Army announced in October 2000 that personnel would begin wearing berets eight months later. To meet the tight deadline for the production of 5 million berets at a cost of about $30 million, the Defense Logistics Agency (DLA) shortcut normal contracting procedures and waived restrictions that limit military purchases of some items, including clothing, to those produced in the United States or its possessions. Despite these efforts, DLA was unable to meet the Army's deadline, and it terminated three contracts because the contractors did not meet delivery requirements. So far, the Defense Department (DOD) has received about 2.1 million berets--less than 1 million of which were distributed to Army personnel. DOD still expects another 1.6 million berets to be delivered by September 2002. DOD has taken steps to ensure that proposed waivers are considered at an appropriate management level. DOD no longer allows the Under Secretary of Defense or the service secretaries to delegate their authority to approve waivers. Requests for waivers must also be supported by analyses of why alternatives that would not require a waiver were unacceptable."
Date: December 11, 2001
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Nuclear Regulation: NRC's Assurances of Decommissioning Funding During Utility Restructuring Could Be Improved (open access)

Nuclear Regulation: NRC's Assurances of Decommissioning Funding During Utility Restructuring Could Be Improved

A chapter report issued by the General Accounting Office with an abstract that begins "In most of the requests approved by the Nuclear Regulatory Commission (NRC) to transfer licenses to own or operate nuclear power plants, the financial arrangements have sought to ensure that adequate funds will be available to decommission those plants. However, when new owners proposed to continue relying on periodic deposits to external sinking funds, NRC's reviews were not always rigorous enough to ensure that decommissioning funds would be adequate. Varying cleanup standards and proposed new decommissioning methods introduce additional uncertainty about the future costs of decommissioning nuclear power plants. Changes to the Financial Accounting Standards Board's financial reporting standard will require, for the first time, owners of facilities that require significant end-of-life cleanup expenditures--such as nuclear power plants--to consistently report estimated decommissioning costs as liabilities in their financial statements. However, the new accounting standard is not intended to, and will not, establish a legal requirement that these licensees set aside adequate funding for decommissioning costs."
Date: December 3, 2001
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Food Assistance: WIC Faces Challenges in Providing Nutrition Services (open access)

Food Assistance: WIC Faces Challenges in Providing Nutrition Services

A letter report issued by the General Accounting Office with an abstract that begins "The Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) serves almost half of all infants and about one-quarter of all children between one and four years of age in the United States. The WIC program faces the following challenges: (1) coordinating its nutrition services with health and welfare programs undergoing considerable change, (2) responding to health and demographic changes in the low-income population, (3) recruiting and keeping a skilled staff, (4) improving the use of information technology to enhance service delivery and program management, (5) assessing the effect of nutrition services, and (6) meeting increased program requirements without a corresponding increase in funding. This report identifies 16 approaches to address these challenges. Each of the approaches has advantages and disadvantages that policymakers should consider."
Date: December 4, 2001
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Food Safety: Weaknesses in Meat and Poultry Inspection Pilot Should Be Addressed Before Implementation (open access)

Food Safety: Weaknesses in Meat and Poultry Inspection Pilot Should Be Addressed Before Implementation

A letter report issued by the General Accounting Office with an abstract that begins "The Department of Agriculture (USDA) announced in 1997 that it would modify its meat and poultry slaughter inspection program to make industry more responsible for identifying carcass defects. Before making the change permanent, USDA developed a model to test whether a prevention-oriented inspection system that uses plant personnel to examine each carcass and USDA inspectors to verify that quality standards are met would continue to ensure the safety of meat and poultry products. USDA's pilot project for chickens had several design and methodology problems that compromised the overall validity and reliability of its results. First, the chicken pilot that USDA designed lacked a control group--a critical design flaw that precluded a comparison between the performance of the inspection systems at those plants that volunteered to participate in the pilot and that of plants that did not participate. Second, the chicken plants that volunteered to participate in the baseline measurement phase of the pilot were not randomly selected, and they did not include plants from all chicken-producing areas or plants of all sizes. Third, the pilot project's methodology did not take into account such variables as seasonal …
Date: December 17, 2001
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Welfare Reform: Competitive Grant Selection Requirement for DOT's Job Access Program Was Not Followed (open access)

Welfare Reform: Competitive Grant Selection Requirement for DOT's Job Access Program Was Not Followed

A letter report issued by the General Accounting Office with an abstract that begins "In 1998, three-fourths of welfare recipients lived in central cities or rural areas, but two-thirds of new, entry-level jobs were in the suburbs. Public transportation, such as buses or subways, often offer little or no access to these jobs, and many welfare recipients do not have cars. To address this mismatch, the Transportation Equity Act for the 21st Century authorized up to $750 million through fiscal year 2003 for the Job Access and Reverse Commute (Job Access) program. Under the program, the Department of Transportation (DOT) can provide grants to improve transportation to employment sites. DOT must conduct a nationwide solicitation for grant applications and select grantees on a competitive basis. DOT adopted a two-track process for the selection of grantees. A noncompetitive process set aside funds for entities identified in conference reports, or applicants selected by those entities, and they were chosen without scoring or ranking their applications. The previously established competitive process for other applicants was continued. This two-track process for selecting Job Access grantees decreased opportunities to fund projects identified as "meritorious" through the competitive selection process. Although grantees must be chosen on …
Date: December 7, 2001
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library