The Experts below are selected from a list of 44559 Experts worldwide ranked by ideXlab platform
Stephen J. Baluch - One of the best experts on this subject based on the ideXlab platform.
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Revenue Enhancement Through Increased Motor Fuel Tax Enforcement
Transportation Research Record: Journal of the Transportation Research Board, 1996Co-Authors: Stephen J. BaluchAbstract:The development of the FHWA fuel tax Compliance program is described, and estimates of additional motor fuel tax revenues generated by enforcement programs are presented. Substantial revenue losses caused by motor fuel tax evasion schemes were discovered in the mid-1980s. Since 1986, the Internal Revenue Service and FHWA have worked cooperatively to reduce fuel tax evasion by supporting changes in tax collection procedures and additional enforcement resources. Since fiscal year 1990, FHWA has provided funding to supplement state and IRS fuel tax enforcement resources under the auspices of the Joint Federal/State Motor Fuel Tax Compliance Project (joint Project). The Intermodal Surface Transportation Efficiency Act of 1991 provided $5 million annually through 1997 for the joint Project. Enforcement activities directly contribute hundreds of millions of dollars to the Highway Trust Fund (HTF) and state transportation funds, a yield estimated at $10 to $18 per dollar spent on these programs. Furthermore, the...
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Revenue Enhancement through Increased Motor Fuel Tax Enforcement
Transportation Research Record: Journal of the Transportation Research Board, 1996Co-Authors: Stephen J. BaluchAbstract:The development of the FHWA fuel tax Compliance program is described, and estimates of additional motor fuel tax revenues generated by enforcement programs are presented. Substantial revenue losses caused by motor fuel tax evasion schemes were discovered in the mid-1980s. Since 1986, the Internal Revenue Service and FHWA have worked cooperatively to reduce fuel tax evasion by supporting changes in tax collection procedures and additional enforcement resources. Since fiscal year 1990, FHWA has provided funding to supplement state and IRS fuel tax enforcement resources under the auspices of the Joint Federal/State Motor Fuel Tax Compliance Project (joint Project). The Intermodal Surface Transportation Efficiency Act of 1991 provided $5 million annually through 1997 for the joint Project. Enforcement activities directly contribute hundreds of millions of dollars to the Highway Trust Fund (HTF) and state transportation funds, a yield estimated at $10 to $18 per dollar spent on these programs. Furthermore, the Omnibus Budget Reconciliation Act of 1993 moved the incidence of the federal excise tax on diesel fuel to the point of removal from bulk storage at the terminal and required tax-exempt diesel fuel to be dyed. The HTF revenue from the diesel fuel tax has increased more than $1 billion in the year since these changes went into effect on January 1, 1994, net of the tax rate increases also enacted in 1993. Some $600 million to $700 million of this increase has been estimated to be the result of improved Compliance.
Christian Hitz - One of the best experts on this subject based on the ideXlab platform.
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governance team leadership and business user participation organizational practices for innovative customer engagement in data Compliance Project
Central European Business review, 2019Co-Authors: Milomir Vojvodic, Christian HitzAbstract:The study examines the relationship between the governance program teams, business user participation, and innovation in data Compliance Projects. Many firms continue to struggle with their governance programs as its effective implementation requires organizational change and a higher rate of involvement of those with significant knowledge of the context of the system use. Leadership elements are observed in governance teams and the way how these elements impact both, participation and innovation in recent General Data Protection Regulation (GDPR) data Compliance efforts. To test the hypotheses, a quantitative method with Structural Equation Modelling and Partial Least Squares (PLS) in SmartPLS tool are used. The empirical data are collected from 98 data management professionals involved in Projects associated with customers’ data in larger organizations across European Union (EU). Research findings show that Governance Team Leadership (GTL) influence positively Line-of-Business Stakeholders Participation (LOBSP) and LOBSP influence positively Data Compliance Innovation (DCI) in GDPR efforts. Moreover, it shows that LOBSP is the underlying mechanism (mediator) of the relationship GTL and DCI. Data governance transfers data and information management towards managerial functions and strategic management. Data has become embedded within nearly every department and business unit, and its proper enterprise-wide governance requires much more rigorous alignment with business users and formation of one cross-functional unit – data stewardship team of proactive leaders. In opportunities and restrictions of data revolution underway, evidence of any sustainable organizational practices leading to innovations and competitive advantage is beneficial.
Marlene R. Miller - One of the best experts on this subject based on the ideXlab platform.
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A web-based tool for the Comprehensive Unit-based Safety Program (CUSP).
Joint Commission journal on quality and patient safety, 2006Co-Authors: Peter J. Pronovost, Jay King, Christine G. Holzmueller, Melinda D. Sawyer, Shauna Bivens, Michelle Michael, Kathy Haig, Lori Paine, Dana Moore, Marlene R. MillerAbstract:Article-at-a-Glance Background An organization's ability to change is driven by its culture, which in turn has a significant impact on safety. The six-step Comprehensive Unit-Based Safety Program (CUSP) is intended to improve local culture and safety. A Web-based Project management tool for CUSP was developed and then pilot tested at two hospitals. How eCUSP Works Once a patient safety concern is identified (step 3), a unit-level interdisciplinary safety committee determines issue criticality and starts up the Projects (step 4), which are managed using Project management tools within eCUSP (step 5). On a Project's completion, the results are disseminated through a shared story (step 6). Case Studies OSF St. Joseph's Medical Center–The Medical Birthing Center (Bloomington, Illinois), identified 11 safety issues, implemented 11 Projects, and created 9 shared stories—including one for its Armband Project. The Johns Hopkins Hospital (Baltimore) Medical Progressive Care (MPC4) Unit identified 5 safety issues and implemented 4 ongoing Projects, including the intravenous (IV) Tubing Compliance Project. Discussion The eCUSP tool's success depends on an organizational commitment to creating a culture of safety.
Parveen P. Gupta - One of the best experts on this subject based on the ideXlab platform.
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Sustaining SOX 404: A Project Management Approach: Complying with the Internal Control Certification Requirements under SOX Section 404 Can Be Difficult for a Company of Any Size. by Using a Project Management Approach and Implementing Several Better
Management Accounting Quarterly, 2007Co-Authors: Scott C. Wilkins, Parveen P. GuptaAbstract:The Sarbanes-Oxley Act of 2002 (SOX) was enacted in the wake of many egregious corporate scandals involving fraud, greed, and breakdowns in internal controls. This landmark legislation has helped the United States do what no other country in the world has yet attempted to do: improve the standards for corporate accountability from the very top (the board of directors and senior management) to the lowest levels of the company, where business transactions and related activities are performed. It is the new internal control requirements of Section 404 of the Act where this law has its biggest impact on publicly traded corporations. Specifically, Section 404 requires management to take ownership of internal controls over financial reporting (ICFR) by assessing and publicly reporting on their effectiveness. To add more teeth to these requirements, this Section also requires external auditors to attest to management's assessment by independently opining on the effectiveness of a company's ICFR. Large accelerated filers are in their third year of Section 404 Compliance. In spite of this, controllers, their staffs, and many SOX Compliance specialists admit that it is still very easy to get lost in the maze of identifying, testing, and continuously monitoring key controls, maintaining relevant documentation, and rolling up the individual process-level assessments being conducted throughout the company to form an overall opinion on the effectiveness of a company's ICFR. Regardless of a company's size, there is no doubt that planning, executing, and sustaining an internal control assessment under Section 404 is a challenging and costly Project. Initiating and sustaining this Project requires massive coordination among a large number of employees throughout the organization as well as ensuring that appropriate documentation is maintained to support management's conclusions. Given the experiences of large accelerated filers, smaller public companies and other temporarily exempted entities (foreign as well as domestic) are legitimately anxious because they will soon be required to comply with the internal control certification and assessment requirements under Section 404. Much has been written about the cost and difficulty of complying with the new internal control certification requirements under Section 404, but very few articles have focused on providing guidance on how to sustain Compliance with Section 404 requirements in a cost-effective manner. Although a majority of companies have followed the Public Company Accounting Oversight Board's (PCAOB) "infamous" Auditing Standard No. 2 (AS2) to design and execute their internal control assessments, there is no single, cookie-cutter approach or methodology that a company can take to "walk through" this maze in real life. The previous two years of experience suggest that there are some "better practices" that a company can employ to organize, document, and track the SOX 404 Compliance Project in a cost-effective manner. Our experiences from working with many companies suggest that a number of issuers are implementing processes and putting appropriate structures in place that are proving to be quite adept at handling the challenges of Section 404 Compliance. The purpose of this article is to share some of these better practices to help other companies manage this Project cost effectively. GETTING STARTED While the biggest challenge for accelerated filers is to sustain this huge effort in a cost-effective manner, the biggest Compliance challenge for smaller public companies is deciding where to begin. We recommend that all companies focus on the following three aspects as they work to initiate and sustain Compliance with Section 404: tone at the top, scoping decisions, and establishing a SOX steering committee. TONE AT THE TOP Regardless of a company's size, the most important step to starting and sustaining a SOX 404 Compliance Project is setting the right "tone at the top. …
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Sustaining SOX 404: A Project Management Approach
Management Accounting Quarterly, 2007Co-Authors: Scott C. Wilkins, Parveen P. GuptaAbstract:COMPLYING WITH THE INTERNAL CONTROL CERTIFICATION REQUIREMENTS UNDER SOX SECTION 404 CAN BE DIFFICULT FOR A COMPANY OF ANY SIZE. BY USING A Project MANAGEMENT APPROACH AND IMPLEMENTING SEVERAL BETTER PRACTICES, COMPANIES CAN DEVISE A Compliance Project THAT IS NOT ONLY COST EFFECTIVE BUT THAT ALSO HELPS ACHIEVE BETTER BUSINESS RESULTS. The Sarbanes-Oxley Act of 2002 (SOX) was enacted in the wake of many egregious corporate scandals involving fraud, greed, and breakdowns in internal controls. This landmark legislation has helped the United States do what no other country in the world has yet attempted to do: improve the standards for corporate accountability from the very top (the board of directors and senior management) to the lowest levels of the company, where business transactions and related activities are performed. It is the new internal control requirements of Section 404 of the Act where this law has its biggest impact on publicly traded corporations. Specifically, Section 404 requires management to take ownership of internal controls over financial reporting (ICFR) by assessing and publicly reporting on their effectiveness. To add more teeth to these requirements, this Section also requires external auditors to attest to management's assessment by independently opining on the effectiveness of a company's ICFR. Large accelerated filers are in their third year of Section 404 Compliance. In spite of this, controllers, their staffs, and many SOX Compliance specialists admit that it is still very easy to get lost in the maze of identifying, testing, and continuously monitoring key controls, maintaining relevant documentation, and rolling up the individual process-level assessments being conducted throughout the company to form an overall opinion on the effectiveness of a company's ICFR. Regardless of a company's size, there is no doubt that planning, executing, and sustaining an internal control assessment under Section 404 is a challenging and costly Project. Initiating and sustaining this Project requires massive coordination among a large number of employees throughout the organization as well as ensuring that appropriate documentation is maintained to support management's conclusions. Given the experiences of large accelerated filers, smaller public companies and other temporarily exempted entities (foreign as well as domestic) are legitimately anxious because they will soon be required to comply with the internal control certification and assessment requirements under Section 404. Much has been written about the cost and difficulty of complying with the new internal control certification requirements under Section 404, but very few articles have focused on providing guidance on how to sustain Compliance with Section 404 requirements in a costeffective manner. Although a majority of companies have followed the Public Company Accounting Oversight Board's (PCAOB) "infamous" Auditing Standard No. 2 (AS2) to design and execute their internal control assessments, there is no single, cookie-cutter approach or methodology that a company can take to "walk through" this maze in real life. The previous two years of experience suggest that there are some "better practices" that a company can employ to organize, document, and track the SOX 404 Compliance Project in a cost-effective manner. Our experiences from working with many companies suggest that a number of issuers are implementing processes and putting appropriate structures in place that are proving to be quite adept at handling the challenges of Section 404 Compliance. The purpose of this article is to share some of these better practices to help other companies manage this Project cost effectively. GETTING STARTED While the biggest challenge for accelerated filers is to sustain this huge effort in a cost-effective manner, the biggest Compliance challenge for smaller public companies is deciding where to begin. We recommend that all companies focus on the following three aspects as they work to initiate and sustain Compliance with Section 404: tone at the top, scoping decisions, and establishing a SOX steering committee. …
Issam I Raad - One of the best experts on this subject based on the ideXlab platform.
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Unit-Based Staff Hand Hygiene (HH) Monitors To Improve Compliance in a Comprehensive Cancer Center
American Journal of Infection Control, 2006Co-Authors: Virginia Gonzalez, Cheryl Perego, Brenda Hackett, Linda Graviss, Issam I RaadAbstract:ISSUE: Both the Joint Commission on Accreditation of Healthcare Organization's (JCAHO) patient safety goal and the Centers for Disease Control and Prevention's (CDC) guidelines recommend monitoring of hand hygiene adherence and providing feedback to patient care staff. In order to advance patient safety and HH Compliance, a three-pronged approach was implemented to enhance HH education, observation and measurement of HH Compliance. Project: Three components were implemented to improve Compliance with HH practices: Education Component (Phase I) Development and implementation of a mandatory computer-based learning module on hand hygiene for all patient care staff that included HH's “Top Ten List” based on CDC's Guideline for Hand Hygiene in Health-Care Settings, 2002 Focused and targeted educational program for fellows, residents and mid-level providers including staff in invasive procedural areas Special educational HH program in Spanish for spanish-speaking staff Training of unit-based HH observers (100) using the Train-the-Trainer model Focus on HH Compliance during Patient Safety Week Campaign in March 2005 Evaluation Component (Phase II) Three HH observational periods for assessment of HH Compliance by trained HH monitors and infection control practitioners in all patient care areas Monthly self-assessment in patient care area units and diagnostic areas Communication and Feedback of Results Component (Phase III) Communication to staff, managers and administration regarding HH violations and Compliance rates Prompt follow-up with re-education in patient care areas where HH violations rates were lower than expected. RESULTS: In Phase I, 100% of patient care staff complied with HH computer-based training. A total of 100 unit-based HH observers were trained using the Train-the-Trainer approach with education on HH basics, use of HH tool and feedback to colleagues and peers. In Phases II and III, observational periods with assessment of HH Compliance were implemented by the trained HH observer of each clinical area. Data from observation periods, demonstrated an incremental improvement in HH practices with an initial baseline of 79% and an average of 91% in subsequent periods. LESSONS LEARNED: A coordinated systems approach that includes patient care staff, physicians, committees and administration is essential when initiating a process change. Providing education and feedback to staff and physicians will improve Compliance. Identification of areas where additional education and feedback on HH is required and will also improve Compliance.