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政府会計 電子書籍

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  • 恐慌化する世界で日本が一人勝ちする

    今井澂 ...
    ■「世界VS.日本」の構図のなかで、日本があらゆる分野で牽引する世界情勢はこれから混沌を迎える。新大統領トランプの誕生で孤立主義へ向かう米国、イギリスのEU離脱で離脱派が台頭する欧州、大手百貨店が軒並み閉店する中国、サウジ王室が崩壊の危機に瀕する中東、北方2島返還を持ちかける貧国ロシア……。そして、リーマンショック以降、出口戦略を終えていない世界は、これまで日本が経験した「失われた20年」を迎えることとなる。銀行の大再編、長期デフレ、高齢化社会を経験してきた日本が、今後、あらゆる分野で世界をリードしていく状況は整っている。これをさらに後押しするのが、日本の長期政権である。安倍内閣は外交でもイニシアティブをとり、日本の技術を売り込む。内政では、岩盤規制に風穴を開け、次なる経済成長へ向かっている。世界が恐慌化するなかで、日本が一人抜け出す時代がやってくる。2020年まで... ... もっと見る

    880 円

  • INFORMATION TECHNOLOGY

    Further Implementation of Recommendations Is Needed to Better Manage Acquisitions and Operations

    Hugues Dumont ...
    シリーズ series GAO - DOC
    The federal government plans to invest almost $96 billion in IT in fiscal year 2018. Historically, these investments have too often failed, incurred cost overruns and schedule slippages, or contributed little to mission-related outcomes. In December 2014, Congress and the President enacted FITARA, aimed at improving covered agencies' acquisitions of IT. Further, in February 2015, GAO added ... もっと見る

    2,459 円

  • GAO “Yellow Book” Government Auditing Standards Technical Update April 2021

    This United States Government Accountability Office (GAO) manual, GAO “Yellow Book” Government Auditing Standards Technical Update April 2021, is effective for financial audits, attestation engagements, and reviews of financial statements and for performance audits. This revision contains major changes from, and supersedes, the 2011 and 2018 revisions. ... もっと見る

    1,735 円

  • LARGE BANK SUPERVISION

    Improved Implementation of Federal Reserve Policies Could Help Mitigate Threats to Independence

    Hugues Dumont ...
    シリーズ series GAO - Independent
    The Board of Governors created LISCC in 2010, in the wake of the financial crisis of 2007–2009, to strengthen supervision of the largest U.S. financial institutions that pose the greatest risk to the economy. However, questions have been raised about the independence of the supervisory process and the risk of regulatory capture... ... もっと見る

    2,459 円

  • FEDERAL REAL PROPERTY

    Agencies Make Some Use of Telework in Space Planning but Need Additional Guidance

    Hugues Dumont ...
    シリーズ series GAO - DHHS
    Federal agencies are exploring ways to use telework as a tool to reduce the federal footprint and use space more efficiently. GAO was asked to examine the effects of telework on agencies’ space-planning efforts. In this report, GAO reviewed: (1) how the 23 civilian CFO Act agencies reported using telework in office space planning; (2) the specific ways selected agencies and GSA used telework in ... もっと見る

    2,459 円

  • HOMELAND DEFENSE

    Urgent Need for DOD and FAA to Address Risks and Improve Planning for Technology That Tracks Military Aircraft

    Hugues Dumont ...
    シリーズ series GAO - DOD
    DOD has until January 1, 2020, to equip its aircraft with ADS-B Out technology that would provide DOD, FAA, and private citizens the ability to track their flights in real-time and track flight patterns over time. This technology is a component of NextGen, a broader FAA initiative that seeks to modernize the current radar-driven, ground-based air transportation system into a satellite-driven space ... もっと見る

    2,459 円

  • DEPARTMENT OF EDUCATION

    Resource and Achievement Trends

    Hugues Dumont ...
    シリーズ series GAO - DOEducation
    Education has primary responsibility for administering many federal elementary, secondary, and postsecondary education programs. The agency plays a key role in supporting educational opportunities for students and managing federal student aid programs. GAO was asked to review trends in resources and achievement at Education. This report provides information on:.. ... もっと見る

    2,459 円

  • VA DISABILITY BENEFITS

    Opportunities Exist to Better Ensure Successful Appeals Reform

    Hugues Dumont ...
    シリーズ series GAO - DOVA
    VA’s disability compensation program pays cash benefits to veterans with disabilities connected to their military service. In recent years, the number of appeals of VA’s benefit decisions has been rising. For decisions made on appeal in fiscal year 2017, veterans waited an average of 3 years for resolution by either VBA or the Board, and 7 years for resolution by the Board. The Veterans Appeals ... もっと見る

    2,459 円

  • RAIL TRANSIT

    Federal Transit Administration Can Strengthen Safety Oversight by Improving Guidance to States

    Hugues Dumont ...
    シリーズ series GAO - DOT
    In 2012 and 2015, DOT was provided with additional authority to oversee the safety of rail transit. Within DOT, FTA is now implementing this authority. The DOT’s Office of Inspector General has reported, though, that FTA faces challenges in carrying out its enhanced safety oversight. FRA, also in DOT, has long carried out safety oversight of freight, intercity passenger, and commuter railroads... ... もっと見る

    2,459 円

  • La contabilidad en la administración pública

    It refers to governmental accounting. the fact is that the register are made with examples of budgeting and financial operations inside a public institution. ... もっと見る

    977 円

  • HEALTH INSURANCE EXCHANGES

    Changes in Benchmark Plans and Premiums and Effects of Automatic Re-enrollment on Consumers’ Costs

    Hugues Dumont ...
    シリーズ series GAO - DHHS
    During open enrollment, eligible returning consumers may re-enroll in their existing health insurance exchange plan or choose a different plan. Those who do not actively enroll in a plan may be automatically re-enrolled into a plan. According to the Department of Health and Human Services, automatic re-enrollment is intended to help ensure consumers’ continuity in coverage. However, some have ... もっと見る

    2,459 円

  • ELECTRONIC HEALTH INFORMATION

    CMS Oversight of Medicare Beneficiary Data Security Needs Improvement

    Hugues Dumont ...
    シリーズ series GAO - DHHS
    Recent data breaches have highlighted the importance of ensuring the security of health information, including Medicare beneficiary data. Such data are created, stored, and used by a wide variety of entities, such as health care providers, insurance companies, financial institutions, researchers, and others... ... もっと見る

    2,459 円

  • Freedom of Information Act

    Federal Court Decisions Have Not Required the Office of Special Counsel to Initiate Disciplinary Actions for the Improper Withholding of Records

    Hugues Dumont ...
    シリーズ series GAO - DOJ
    Freedom of Information Act: Federal Court Decisions Have Not Required the Office of Special Counsel to Initiate Disciplinary Actions for the Improper Withholding of Records ... もっと見る

    2,459 円

  • KC-46 TANKER MODERNIZATION

    Program Cost Is Stable, but Schedule May Be Further Delayed

    Hugues Dumont ...
    シリーズ series GAO - DOD
    The KC-46 tanker modernization program, valued at about $44 billion, is among the Air Force’s highest acquisition priorities. Aerial refueling—the transfer of fuel from airborne tankers to combat and airlift forces—is critical to the U.S. military’s ability to effectively operate globally. The Air Force initiated the KC-46 program to replace about a third of its aging KC-135 aerial refueling fleet ... もっと見る

    2,459 円

  • MEDICAID

    Opportunities for Improving Program Oversight

    Hugues Dumont ...
    シリーズ series GAO - DHHS
    Medicaid, a joint federal-state health care program, is a significant component of federal and state budgets, with total estimated outlays of $596 billion in fiscal year 2017. The program’s size and diversity make it particularly vulnerable to improper payments. In fiscal year 2017, improper payments were an estimated $37 billion of federal Medicaid expenditures, an increase from an estimated $29 ... もっと見る

    2,459 円

  • Management Report

    Improvements Needed in the Bureau of the Fiscal Service’s Information System Controls

    Hugues Dumont ...
    シリーズ series GAO - DOTreasury
    In connection with our audit of the consolidated financial statements of the U.S. government, we audited and reported on the Schedules of Federal Debt Managed by the Bureau of the Fiscal Service (Fiscal Service) for the fiscal years ended September 30, 2017, and 2016. As part of these audits, we performed a review of information system controls over key Fiscal Service financial systems that are ... もっと見る

    2,459 円

  • FOOD SAFETY

    USDA Should Take Further Action to Reduce Pathogens in Meat and Poultry Products

    Hugues Dumont ...
    シリーズ series GAO - DOA
    The U.S. food supply is generally considered safe, but the Centers for Disease Control and Prevention (CDC) estimate that Salmonella and Campylobacter in food cause about 2 million human illnesses per year in the United States. In 2014, GAO identified challenges USDA faced in reducing pathogens in poultry products, including standards that were outdated or nonexistent and limited control over ... もっと見る

    2,518 円

  • Unemployment Insurance

    State Use of Warnings Related to Work Search Requirements Affects DOL’s Improper Payment Estimates

    Hugues Dumont ...
    シリーズ series GAO - DOL
    The Unemployment Insurance (UI) program provides temporary income support to eligible workers who become unemployed through no fault of their own. Individuals who claim unemployment are generally required to actively search for work as a condition of receiving benefits. However, the specific work search requirements—such as the number of weekly contacts a claimant must have with potential ... もっと見る

    2,518 円

  • COAST GUARD HEALTH RECORDS

    Timely Acquisition of New System Is Critical to Overcoming Challenges with Paper Process

    Hugues Dumont ...
    シリーズ series GAO - DHS
    In 2010, the Coast Guard initiated an effort—known as IHiS—to replace its aging EHR system with a new system that was to modernize various health care services for its nearly 50,000 military members. However, in October 2015, the Coast Guard announced that the modernization project would be canceled... ... もっと見る

    2,459 円

  • LLC & S-Corporation for Beginners 2024

    [2-in-1] The Most Comprehensive Guide to Forming and Managing Your LLC & S-Corp | Includes Insider Tips & Secrets for Small Business Owners to Save on Taxes by Melville Astor

    Imagine you're a fledgling entrepreneur called Sarah, dreaming of turning your passion into a profitable firm. One day, Sarah's acquaintance advises she explore incorporating an LLC or an S-Corporation for her enterprise. Feeling confused in a sea of legal language and tax complications, Sarah goes to the most thorough reference available: "LLC & S-Corporation for Beginners." As she digs into its ... もっと見る

    800 円

  • PREVENTING DRUG ABUSE

    Low Participation by Pharmacies and Other Entities as Voluntary Collectors of Unused Prescription Drugs

    Hugues Dumont ...
    シリーズ series GAO - DOJ
    In 2015, 3.8 million Americans reported misusing prescription drugs within the last month, and deaths from prescription opioids have more than quadrupled since 1999. About half of the people who reported misusing prescription drugs in 2015 received them from a friend or relative... ... もっと見る

    2,459 円

  • COAST GUARD HEALTH RECORDS

    Timely Acquisition of New System Is Critical to Overcoming Challenges with Paper Process

    Hugues Dumont ...
    シリーズ series GAO - DHS
    In 2010, the Coast Guard initiated an effort—known as IHiS—to replace its aging EHR system with a suite of modernized systems that was to automate various health care services for its nearly 50,000 military members. However, in October 2015, the Coast Guard announced that the modernization project would be canceled... ... もっと見る

    2,459 円

  • MILITARY PERSONNEL

    Actions Needed to Better Position the Navy and the Marine Corps to Support Expanding Unmanned Systems Operations

    Hugues Dumont ...
    シリーズ series GAO - DOD
    The Department of the Navy has committed to rapidly grow its unmanned systems portfolio. It currently has at least 24 types of systems and has budgeted nearly $10 billion for their development and procurement for fiscal years 2018-2022. Personnel who launch, navigate, and recover the systems are integral to effective operations. Senate Report 114-255 included a provision for GAO to review the Navy ... もっと見る

    2,459 円

  • COMMITTEE ON FOREIGN INVESTMENT IN THE UNITED STATES

    Treasury Should Coordinate Assessments of Resources Needed to Address Increased Workload

    Hugues Dumont ...
    シリーズ series GAO - DOTreasury
    The United States economy has historically been the largest recipient of foreign direct investment in the world—receiving $373 billion in 2016, according to U.S. government statistics. Ensuring that these foreign investments do not harm national security can be a challenge. CFIUS is an interagency group that reviews transactions under its authority—certain foreign acquisitions or mergers of U.S. ... もっと見る

    2,459 円