Risk Adjustment and Reinsurance: A Work Plan for State Officials

Outlines the decisions and actions states need to take to implement the risk adjustment and reinsurance provisions of the 2010 health reform law, including risk adjustment model, reinsurance parameters, stakeholder engagement, and program administration

Proposed Content and skill specifications for the uniform CPA examination; Exposure draft (American Institute of Certified Public Accountants), 2008

https://egrove.olemiss.edu/aicpa_sop/1673/thumbnail.jp

A dataset of RDF licenses

rights and conditions present in licenses for software, data and general works are expressed with the Open Digital Rights Language (ODRL) 2.0 vocabulary and extensions thereof. The dataset contains licenses identified by a dereferenceable URI, which are served with content negotiation providing a double representation for humans and machines alike. This feature enables a generalized machine-to-machine commerce if generally adopted

Fair value on commons-based intellectual property assets: Lessons of an estimation over Linux kernel.

Open source describes practices in production and development that promote access to the end product's source materials, spreading development burden amongst individuals and companies. This model has resulted in a large and efficient ecosystem and unheralded software innovation, freely available to society. Open source methods are also increasingly being applied in other fields of endeavour, such as biotechnology or cultural production. But under financial reporting framework, general volunteer activity is not reflected on financial statements. As a result, there is not value of volunteer contributions and there is also no single source for cost estimates of how much it has taken to develop an open source technology. This volunteer activity encloses not only individuals but corporations developing and contributing open source products. Standard methodology for reporting open source asset valuation is needed and must include value creation from the perspective of the different stakeholders.FLOSS, commons, accounting standards, financial reporting

Conceptual Foundations on Debiasing for Machine Learning-Based Software

Machine learning (ML)-based software’s deployment has raised serious concerns about its pervasive and harmful consequences for users, business, and society inflicted through bias. While approaches to address bias are increasingly recognized and developed, our understanding of debiasing remains nascent. Research has yet to provide a comprehensive coverage of this vast growing field, much of which is not embedded in theoretical understanding. Conceptualizing and structuring the nature, effect, and implementation of debiasing instruments could provide necessary guidance for practitioners investing in debiasing efforts. We develop a taxonomy that classifies debiasing instrument characteristics into seven key dimensions. We evaluate and refine our taxonomy through nine experts and apply our taxonomy to three actual debiasing instruments, drawing lessons for the design and choice of appropriate instruments. Bridging the gaps between our conceptual understanding of debiasing for ML-based software and its organizational implementation, we discuss contributions and future research

Music 2025 : The Music Data Dilemma: issues facing the music industry in improving data management

© Crown Copyright 2019Music 2025ʼ investigates the infrastructure issues around the management of digital data in an increasingly stream driven industry. The findings are the culmination of over 50 interviews with high profile music industry representatives across the sector and reflects key issues as well as areas of consensus and contrasting views. The findings reveal whilst there are great examples of data initiatives across the value chain, there are opportunities to improve efficiency and interoperability

Serbia - public sector accounting review : report on the enhancement of public sector financial reporting

The government’s public financial management (PFM) Reform Program 2016-2020 foresees the gradual transition of public sector financial reporting from a cash basis to an accrual basis of accounting and the application of International Public Sector Accounting Standards (IPSAS). This will significantly improve the quality of financial information and should enable better informed decision-making, more efficient use of public funds and resources and improved fiscal performance. This Report on the Enhancement of Public Sector Financial Reporting is one output of the Serbia Public Sector Accounting Reform Technical Assistance project funded by the Swiss State Secretariat for Economic Affairs (SECO) through the Strengthening Accountability and Fiduciary Environment (SAFE) Trust Fund under the Public Sector Accounting and Reporting Program (PULSAR) which provides support for the development and implementation of public sector accounting standards. This report supports the development of a plan towards that goal by assessing the institutional framework for public sector accounting as well as the gap between Serbian public sector generally accepted accounting principles (PS GAAP) and IPSAS

JISC Preservation of Web Resources (PoWR) Handbook

Handbook of Web Preservation produced by the JISC-PoWR project which ran from April to November 2008. The handbook specifically addresses digital preservation issues that are relevant to the UK HE/FE web management community”. The project was undertaken jointly by UKOLN at the University of Bath and ULCC Digital Archives department

On the genesis of computer forensis

This thesis presents a coherent set of research contributions to the new discipline of computer forensis. It analyses emergence of computer forensis and defines challenges facing this discipline, carries forward research advances in conventional methodology, introduces novel approach to using virtual environments in forensis, and systemises the computer forensis body of knowledge leading to the establishment of tertiary curriculum. The emergence of computer forensis as a separate discipline of science was triggered by evolution and growth of computer crime. Computer technology reached a stage when a conventional, mechanistic approach to collecting and analysing data is insufficient: the existing methodology must be formalised, and embrace technologies and methods that will enable the inclusion of transient data and live systems analysis. Further work is crucial to incorporate advances in related disciplines like computer security and information systems audit, as well as developments in operating systems to make computer forensics issues inherent in their design. For example: it is proposed that some of the features offered by persistent systems could be built into conventional operating systems to make illicit activities easier to identify and analyse. The analysis of permanent data storage is fundamental to computer forensics practice. There is very little finalised, and a lot still to be discovered in the conventional computer forensics methodology. This thesis contributes to formalisation and improved integrity of forensic handling of data storage by: formalising methods for data collection and analysis in NTFS (Microsoft file system) environment: presenting safe methodology for handling data backups in order to avoid information loss where Alternate Data Streams (ADS) are present: formalising methods of hiding and extracting hidden and encrypted data. A significant contribution of this thesis is in the field of application of virtualisation, or simulation of the computer in the virtual environment created by the underlying hardware and software, to computer forensics practice. Computer systems are not easily analysed for forensic purpose, and it is demonstrated that virtualisation applied in computer forensics allows for more efficient and accurate identification and analysis of the evidence. A new method is proposed where two environments used in parallel can bring faster and verifiable results not dependent on proprietary, close source tools and may lead to gradual shift from commercial Windows software to open source software (OSS). The final contribution of this thesis is systemising the body of knowledge in computer forensics, which is a necessary condition for it to become an established discipline of science. This systemisation led to design and development of tertiary curriculum in computer forensics illustrated here with a case study of computer forensics major for Bachelor of Computer Science at University of Western Sydney. All genesis starts as an idea. A natural part of scientific research process is replacing previous assumptions, concepts, and practices with new ones which better approximate the truth. This thesis advances computer forensis body of knowledge in the areas which are crucial to further development of this discipline. Please note that the appendices to this thesis consist of separately published items which cannot be made available due to copyright restrictions. These items are listed in the PDF attachment for reference purposes

CPA Management Consultant, January/February 1998

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